Sec. 69.407  Revenue accounting expenses in Account 6620.

    (a) Revenue accounting expenses that are attributable to End User 
Common Line access billings shall be assigned to the Common Line 
element.
    (b) Revenue Accounting Expenses that are attributable to carrier's 
carrier access billing and collecting expense shall be apportioned among 
all carrier's carrier access elements except the Common Line element. 
Such expenses shall be apportioned in the same proportion as the 
combined investment in COE, C&WF and IOT apportioned to those elements.
    (c) Revenue Accounting Expenses allocated to the interstate 
jurisdiction that are attributable to the provision of billing name and 
address information shall be assigned to the Billing Name and Address 
element.
    (d) All other Revenue Accounting Expenses shall be assigned to the 
billing and collection category.

[ 52 FR 37313 , Oct. 6, 1987, as amended at  58 FR 65671 , Dec. 16, 1993]