Sec. 32.5264  Other incidental regulated revenue.

    (a) This account shall include the other incidental regulated 
revenue not provided for in other Revenues accounts. Such revenues to be 
included are:
    (1) Collection overages (collection shortages shall be charged to 
Account 6623, Customer services.)
    (2) Unclaimed refunds for telecommunications services when not 
subject to escheats;
    (3) Charges (penalties) imposed by the company for customer checks 
returned for non-payment;
    (4) Discounts allowed customers for prompt payment;
    (5) Late-payment charges;
    (6) Revenue from private mobile telephone services which do not have 
access to the public switched network; and
    (7) Other incidental revenue not provided for elsewhere in other 
Revenue accounts.
    (b) Any definitely known amounts of losses of revenue collections 
due to fire or theft, (1) at customers' coin-box stations, (2) at public 
or semipublic telephone stations, (3) in the possession of collectors en 
route to collection offices, (4) on hand at collection offices,

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and (5) between collection offices and banks shall be charged to Account 
6728, Other General and Administrative.