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 section of the
   company's telephone directories; and

   (d) Charges for unlisted and non-published telephone numbers.

   [ 69 FR 44607 , July 27, 2004]