FCC 32.5200 Revised as of October 1, 2006
Goto Year:2005 |
2007
Sec. 32.5200 Miscellaneous revenue.
This account shall include revenue derived from the following sources. For
Class B companies, this account shall also include revenue of the type and
character required of Class A companies in Account 5230, Directory revenue.
(a) Rental or subrental to others of telecommunications plant furnished
apart from telecommunications services rendered by the company (this revenue
includes taxes when borne by the lessee). It includes revenue from the rent
of such items as space in conduit, pole line space for attachments, and any
allowance for return on property used in joint operations and shared
facilities agreements. The expense of maintaining and operating the rented
property, including depreciation and insurance, shall be included in the
appropriate operating expense accounts. Taxes applicable to the rented
property shall be included by the owner of the rented property in
appropriate tax accounts. When land or buildings are rented on an incidental
basis for non-telecommunications use, the rental and expenses are included
in Account 7300, Nonoperating income and expense.
(b) Services rendered to other companies under a license agreement, general
services contract, or other arrangement providing for the furnishing of
general accounting, financial, legal, patent, and other general services
associated with the provision of regulated telecommunications services. (See
also Account 5230.)
(c) The provision, either under tariff or through contractual arrangements,
of special billing information to customers in the form of magnetic tapes,
cards or statements. Special billing information provides detail in a format
and/or at a level of detail not normally provided in the standard billing
rendered for the regulated telephone services utilized by the customer.
(d) The performance of customer operations services for others incident to
the company's regulated telecommunications operations which are not provided
for elsewhere. (See also Sec. Sec. 32.14(e) and 32.4999(e)).
(e) Contract services (plant maintenance) performed for others incident to
the company's regulated telecommunications operations. This includes revenue
from the incidental performance of nontariffed operating and maintenance
activities for others which are similar in nature to those activities which
are performed by the company in operating and maintaining its own
telecommunications plant facilities. The records supporting the entries in
this account shall be maintained with sufficient particularity to identify
the revenue and associated Plant Specific Operations Expenses related to
each undertaking. This account does not include revenue related to the
performance of operation or maintenance activities under a joint operating
agreement.
(f) The provision of billing and collection services to other
telecommunications companies. This includes amounts charged for services
such as message recording, billing, collection, billing analysis, and
billing information services, whether rendered under tariff or contractual
arrangements.
(g) Charges and credits resulting from contractual revenue pooling and/or
sharing agreements for activities included in the miscellaneous revenue
accounts only when they are not identifiable by miscellaneous revenue
account in the settlement process. (See also Sec. 32.4999(e)). The extent that
the charges and credits resulting from a settlement process can be
identified by miscellaneous revenue accounts they shall be recorded in the
applicable account.
(h) The provision of transport and termination of local telecommunications
traffic pursuant to section 251(c) of the Communications Act and part 51 of
this chapter.
(i) The provision of unbundled network elements pursuant to section 251(c)
of the Communications Act and part 51 of this chapter.
(j) This account shall also include other incidental regulated revenue such
as:
(1) Collection overages (collection shortages shall be charged to Account
6623, Customer services);
(2) Unclaimed refunds for telecommunications services when not subject to
escheats;
(3) Charges (penalties) imposed by the company for customer checks returned
for non-payment;
(4) Discounts allowed customers for prompt payment;
(5) Late-payment charges;
(6) Revenue from private mobile telephone services which do not have access
to the public switched network; and
(7) Other incidental revenue not provided for elsewhere in other Revenue
accounts.
(k) Any definitely known amounts of losses of revenue collections due to
fire or theft, at customers' coin-box stations, at public or semipublic
telephone stations, in the possession of collectors en route to collection
offices, on hand at collection offices, and between collection offices and
banks shall be charged to Account 6720, General and Administrative.
[ 69 FR 53650 , Sept. 2, 2004]
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