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]