Sec.  32.5082   Switched access revenue.

   (a) This account shall consist of federally and state tariffed charges
   assessed to interexchange carriers for access to local exchange facilities.

   (b) Subsidiary record categories shall be maintained in order that the
   company may separately report the amounts contained herein that relate to
   limited pay telephone, carrier common line, line termination, local
   switching, intercept, information, common transport and dedicated transport.
   The subsidiary records shall also separately show the federal and state
   tariffed charges. Such subsidiary record categories shall be reported as
   required by part 43 of this chapter.

   [ 67 FR 5692 , Feb. 6, 2002]