Sec. 32.7110  Income from custom work.

    (a) This account shall include profits realized from custom work 
(plant construction) performed for others incident to the company's 
regulated telecommunications operations. This includes profits from the 
incidental performance of nontariffed construction activities (including 
associated engineering and design) for others which are similar in 
nature to those activities which are performed by the company in 
constructing its own telecommunications plant facilities.
    (b) The records supporting the entries in this account shall be 
maintained with sufficient particularity to identify separately the 
revenue and costs associated with each undertaking.