Sec. 32.6623  Customer services.

    (a) This account shall include costs incurred in establishing and 
servicing customer accounts. This includes:
    (1) Initiating customer service orders and records;
    (2) Maintaining and billing customer accounts;
    (3) Collecting and investigating customer accounts, including 
collecting revenues, reporting receipts, administering collection 
treatment, and handling contacts with customers regarding adjustments of 
bills;
    (4) Collecting and reporting pay station receipts; and
    (5) Instructing customers in the use of products and services.
    (b) This account shall also include amounts paid by interexchange 
carriers or other exchange carriers to another exchange carrier for 
billing and collection services. Subsidiary record categories shall be 
maintained in order that the entity may separately report interstate and 
intrastate amounts. Such subsidiary record categories shall be reported 
as required by Part 43 of this Commission's Rules and Regulations.
[ 52 FR 43917 , Nov. 17, 1987]