Sec.  36.375   Published directory listing.

   (a) This classification includes expenses for preparing or purchasing,
   compiling and disseminating directory listings.

   (b) Published directory expense is assigned as follows:

   (1) Classified directory expense and all expense of soliciting advertising
   is assigned to the exchange operation.

   (2) The expense of alphabetical and street address directories and traffic
   information records is apportioned among the operations on the basis of the
   relative number of study area subscriber line minutes-of-use applicable to
   each operation.

   (3) The expense associated with directories and traffic information records
   prepared for one locality and used in another locality is known as “foreign
   directories expense.” Such expense is assigned to the appropriate operation
   on the basis of the location of the point where used with respect to the
   locality for which the directories and records were prepared.

   (4) Effective July 1, 2001, through June 30, 2006, study areas subject to
   price  cap regulation, pursuant to  Sec. 61.41, shall assign the balance of
   Account 6620-Services to the classifications, as specified in  Sec.  Sec. 36.375(b)(1)
   through 36.375(b)(4), based on the relative percentage assignment of the
   balance of Account 6620 to these classifications during the twelve month
   period ending December 31, 2000.

   (5) Effective July 1, 2001 through June 30, 2006, all study areas shall
   apportion Published directory listing expenses using the underlying relative
   use measurements, as specified in  Sec.  Sec. 36.375(b)(1) through 36.375(b)(4),
   during the twelve-month period ending December 31, 2000. Direct assignment
   of any Publishing directory listing expense to the jurisdictions shall be
   updated annually.

   [ 52 FR 17229 , May 6, 1987, as amended at  66 FR 33207 , June 21, 2001;  71 FR 65746 , Nov. 9, 2006]