Sec.  32.5083   Special access revenue.

   (a) This account shall include all federally and state tariffed charges
   assessed for other than end user or switched access charges referred to in
   Account 5081, End user revenue, and Account 5082, Switched access revenue.

   (b) Subsidiary record categories shall be maintained in order that the
   company may separately report the amounts contained herein that relate to
   recurring charges, nonrecurring charges and surcharges. 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]