§  32.5200   Miscellaneous revenue.

   This account shall include revenue derived from the following sources,
   as well as revenue of the type and character detailed in Account 5230,
   Directory revenue.

   (a) Rental or subrental to others of telecommunications plant furnished
   apart from telecommunications services rendered by the company (this
   revenue includes taxes when borne by the lessee). It includes revenue
   from the rent of such items as space in conduit, pole line space for
   attachments, and any allowance for return on property used in joint
   operations and shared facilities agreements. The expense of maintaining
   and operating the rented property, including depreciation and
   insurance, shall be included in the appropriate operating expense
   accounts. Taxes applicable to the rented property shall be included by
   the owner of the rented property in appropriate tax accounts. When land
   or buildings are rented on an incidental basis for
   non-telecommunications use, the rental and expenses are included in
   Account 7300, Nonoperating income and expense.

   (b) Services rendered to other companies under a license agreement,
   general services contract, or other arrangement providing for the
   furnishing of general accounting, financial, legal, patent, and other
   general services associated with the provision of regulated
   telecommunications services. (See also Account 5230.)

   (c) The provision, either under tariff or through contractual
   arrangements, of special billing information to customers in the form
   of magnetic tapes, cards or statements. Special billing information
   provides detail in a format and/or at a level of detail not normally
   provided in the standard billing rendered for the regulated telephone
   services utilized by the customer.

   (d) The performance of customer operations services for others incident
   to the company's regulated telecommunications operations which are not
   provided for elsewhere. (See also § § 32.14(e) and 32.4999(e)).

   (e) Contract services (plant maintenance) performed for others incident
   to the company's regulated telecommunications operations. This includes
   revenue from the incidental performance of nontariffed operating and
   maintenance activities for others which are similar in nature to those
   activities which are performed by the company in operating and
   maintaining its own telecommunications plant facilities. The records
   supporting the entries in this account shall be maintained with
   sufficient particularity to identify the revenue and associated Plant
   Specific Operations Expenses related to each undertaking. This account
   does not include revenue related to the performance of operation or
   maintenance activities under a joint operating agreement.

   (f) The provision of billing and collection services to other
   telecommunications companies. This includes amounts charged for
   services such as message recording, billing, collection, billing
   analysis, and billing information services, whether rendered under
   tariff or contractual arrangements.

   (g) Charges and credits resulting from contractual revenue pooling
   and/or sharing agreements for activities included in the miscellaneous
   revenue accounts only when they are not identifiable by miscellaneous
   revenue account in the settlement process. (See also § 32.4999(e)). The
   extent that the charges and credits resulting from a settlement process
   can be identified by miscellaneous revenue accounts they shall be
   recorded in the applicable account.

   (h) The provision of transport and termination of local
   telecommunications traffic pursuant to section 251(c) of the
   Communications Act and part 51 of this chapter.

   (i) The provision of unbundled network elements pursuant to section
   251(c) of the Communications Act and part 51 of this chapter.

   (j) This account shall also include other incidental regulated revenue
   such as:

   (1) Collection overages (collection shortages shall be charged to
   Account 6623, Customer services);

   (2) Unclaimed refunds for telecommunications services when not subject
   to escheats;

   (3) Charges (penalties) imposed by the company for customer checks
   returned for non-payment;

   (4) Discounts allowed customers for prompt payment;

   (5) Late-payment charges;

   (6) Revenue from private mobile telephone services which do not have
   access to the public switched network; and

   (7) Other incidental revenue not provided for elsewhere in other
   Revenue accounts.

   (k) Any definitely known amounts of losses of revenue collections due
   to fire or theft, at customers' coin-box stations, at public or
   semipublic telephone stations, in the possession of collectors en route
   to collection offices, on hand at collection offices, and between
   collection offices and banks shall be charged to Account 6720, General
   and Administrative.

   [ 69 FR 53650 , Sept. 2, 2004, as amended at  82 FR 20842 , May 4, 2017]