§  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, 2014, 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 §  36.378(b), 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]

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