§ 36.378   Category 2—Customer services (revenue accounting).

   (a) The Revenue Accounting proportion of Account 6620 expenses comprise the
   salaries and other expenses in Account 6620 directly assignable or allocable
   to the billing of customers and the accounting for revenues, including the
   supervision of such work.

   (b) Revenue Accounting expenses for the study area are separated on the
   basis of a Job Function analysis into three main classifications: Message
   processing expense, other billing and collecting expense, and carrier access
   charge billing and collecting expense.

   (1) Effective July 1, 2001, through June 30, 2017, study areas subject to
   price cap regulation, pursuant to § 61.41 of this chapter, shall assign the
   balance of Account 6620-Services to the classifications, as specified in
   paragraph (b) of this section, based on the relative percentage assignment
   of the balance of Account 6620 to those classifications during the twelve
   month period ending December 31, 2000.

   (2) [Reserved]

   (c)  The term “ticket” denotes either a ticket prepared manually by an
   operator or the mechanized equivalent of such a ticket processed by the
   revenue accounting office.

   [ 52 FR 17229 , May 6, 1987, as amended at  66 FR 33208 , June 21, 2001;  75 FR 30301 , June 1, 2010;  76 FR 30841 , May 27, 2011;  79 FR 36239 , June 26, 2014]

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