§ 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 § 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.

   (d) Effective July 1, 2001, through December 31, 2018, study areas
   subject to price cap regulation, pursuant to § 61.41 of this chapter,
   shall assign the balance of Account 6620-Services to the Other billing
   and collecting expense classification based on the relative percentage
   assignment of the balance of Account 6620 to those subcategory during
   the twelve month period ending December 31, 2000.

   (e) Effective July 1, 2001, through December 31, 2018, all study areas
   shall apportion Other billing and collecting expense among the
   jurisdictions using the allocation factor utilized, pursuant to
   paragraph (b) or (c) of this section, for the twelve month period
   ending December 31, 2000.

   [ 53 FR 33011 , Aug. 29, 1988, as amended at  62 FR 15416 , Apr. 1, 1997;
    66 FR 33208 , June 21, 2001;  75 FR 30301 , June 1, 2010;  76 FR 30841 , May
   27, 2011;  79 FR 36239 , June 26, 2014]

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