Goto Section: 36.379 | 36.381 | Table of Contents
FCC 36.380
Revised as of October 1, 2011
Goto Year:2010 |
2012
§ 36.380 Other billing and collecting expense.
(a) This classification includes the salary expense, including
supervision, general accounting administrative, and miscellaneous
expense, associated with the preparation of customer bills other than
carrier access charge bills and with other revenue accounting functions
not covered in § 36.379. Included in this classification are the
expenses incurred in the preparation of monthly bills, initial and
final bills, the application of service orders to billing records
(establishing, changing, or discontinuing customers' accounts), station
statistical work, controlling record work and the preparation of
revenue reports.
(b) Local exchange carriers that bill or collect from end users on
behalf of interexchange carriers shall allocate one third of the
expenses assigned this classification to the interstate jurisdiction,
and two thirds of the expenses assigned this classification to the
state jurisdiction.
(c) Local exchange carriers that do not bill or collect from end users
on behalf of interexchange carriers shall allocate five percent of the
expenses assigned this classification to the interstate jurisdiction,
and ninety-five percent of the expenses assigned this classification to
the state jurisdiction.
(d) Effective July 1, 2001 through June 30, 2012, study areas subject
to price cap regulation, pursuant to § 61.41 of this chapter, shall
assign the balance of Account 6620-Services to the Other billing and
collecting expense classification based on the relative percentage
assignment of the balance of Account 6620 to those subcategory during
the twelve month period ending December 31, 2000.
(e) Effective July 1, 2001 through June 30, 2012, all study areas shall
apportion Other billing and collecting expense among the jurisdictions
using the allocation factor utilized, pursuant to § § 36.380(b) or
36.380(c), for the twelve month period ending December 31, 2000.
[ 53 FR 33011 , Aug. 29, 1988, as amended at 62 FR 15416 , Apr. 1, 1997;
66 FR 33208 , June 21, 2001; 75 FR 30301 , June 1, 2010; 76 FR 30841 , May
27, 2011]
Goto Section: 36.379 | 36.381
Goto Year: 2010 |
2012
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