FCC 36.380 Revised as of October 1, 2006
Goto Year:2005 |
2007
Sec. 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 Sec. 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 June 30, 2006, study areas subject to
price cap regulation, pursuant to Sec. 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 June 30, 2006, all study areas shall
apportion Other billing and collecting expense among the jurisdictions using
the allocation factor utilized, pursuant to Sec. Sec. 36.380(b) or 36.380(c), 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]
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