Sec.  54.611   Distributing support.

   (a) A telecommunications carrier providing services eligible for support
   under this subpart to eligible health care providers shall treat the amount
   eligible for support under this subpart as an offset against the carrier's
   universal service support obligation for the year in which the costs for
   providing eligible services were incurred.

   (b) If the total amount of support owed to a carrier, as set forth in
   paragraph (a) of this section, exceeds its universal service obligation,
   calculated on an annual basis, the carrier may receive a direct
   reimbursement in the amount of the difference.

   (c) Any reimbursement due a carrier shall be made after the offset is
   credited against that carrier's universal service obligation.

   (d) Any reimbursement due a carrier shall be submitted to that carrier no
   later than the end of the first quarter of the calendar year following the
   year in which the costs were incurred and the offset against the carrier's
   universal service obligation was applied.