Sec. 36.380  Other billing and collecting expense.

    (a) This classification includes the salary expense, including 
supervision, general accounting administrative, and miscellaneous 
expense, associated with the preparation of customer bills other than 
carrier access charge bills and with other revenue accounting functions 
not covered in Sec. 36.379. Included in this classification are the 
expenses incurred in the preparation of monthly bills, initial and final 
bills, the application of service orders to billing records 
(establishing, changing, or discontinuing customers' accounts), station 
statistical work, controlling record work and the preparation of revenue 
reports.
    (b) Local exchange carriers that bill or collect from end users on 
behalf of interexchange carriers shall allocate one third of the 
expenses assigned this classification to the interstate jurisdiction, 
and two thirds of the expenses assigned this classification to the state 
jurisdiction.
    (c) Local exchange carriers that do not bill or collect from end 
users on behalf of interexchange carriers shall allocate five percent of 
the expenses assigned this classification to the interstate 
jurisdiction, and ninety-five percent of the expenses assigned this 
classification to the state jurisdiction.
[ 53 FR 33011 , Aug. 29, 1988, as amended at  62 FR 15416 , Apr. 1, 1997]