Sec. 32.5263  Plant operations revenue.

    (a) This account shall include revenue derived from contract 
services (plant maintenance) performed for others incident to the 
company's regulated telecommunications operations. This includes revenue 
from the incidental performance of nontariffed operating and maintenance 
activities for others which are similar in nature to those activities 
which are performed by the company in operating and maintaining its own 
telecommunications plant facilities.
    (b) The records supporting the entries in this account shall be 
maintained with sufficient particularity to identify the revenue and 
associated Plant Specific Operations Expenses related to each 
undertaking.
    (c) This account does not include revenue related to the performance 
of operation or maintenance activities under a joint operating 
agreement. (See also Account 5240.)