Sec. 32.5230  Directory revenue.

    This account shall include revenue derived from alphabetical and 
classified sections of directories and shall also include fees paid by 
other entities for the right to publish the company's directories. Items 
to be included are:
    (a) All revenue derived from the classified section of the 
directories;
    (b) Revenue from the sale of new telephone directories whether they 
are the company's own directories or directories purchased from others. 
This shall also include revenue from the sale of specially bound 
telephone directories and special telephone directory covers;
    (c) Amounts charged for additional and boldface listings, marginal 
displays, inserts, and other advertisements in the alphabetical of the 
company's telephone directories; and
    (d) Changes for unlisted and non-published telephone numbers.