Sec. 36.378  Category 2--Customer services (revenue accounting).

    (a) The Revenue Accounting proportion of Account 6620 expenses 
comprise the salaries and other expenses in Account 6620 directly 
assignable or allocable to the billing of customers and the accounting 
for revenues, including the supervision of such work.
    (b) Revenue Accounting expenses for the study area are separated on 
the basis of a Job Function analysis into three main classifications: 
Message processing expense, other billing and collecting expense, and 
carrier access charge billing and collecting expense.
    (c) The term ``ticket'' denotes either a ticket prepared manually by 
an operator or the mechanized equivalent of such a ticket processed by 
the revenue accounting office.