Sec.  69.404   Telephone operator services expenses in Account 6620.

   Telephone  Operator  Services  expenses shall be apportioned among the
   interexchange category, and the Local Switching and Information elements
   based on the relative number of weighted standard work seconds. For those
   companies who contract with another company for the provision of these
   services,  the  expenses incurred shall be directly assigned among the
   interexchange category and the Local Switching and Information elements on
   the basis of the bill rendered for the services provided.