Sec. 36.381  Carrier access charge billing and collecting expense.

    (a) This classification includes the revenue accounting functions 
associated with the billing and collecting of access charges to 
interexchange carriers.
    (b) Of access charges other than end user common line access charges 
are assessed for the origination or termination of intrastate services 
in a particular state, one-half of such expense shall be apportioned to 
interstate operations. If no such access charges are assessed in a 
particular state, all such expense shall be assigned to interstate 
operations.