§  69.407   Revenue accounting expenses in Account 6620.

   (a) Revenue accounting expenses that are attributable to End User
   Common Line access billings shall be assigned to the Common Line
   element.

   (b) Revenue Accounting Expenses that are attributable to carrier's
   carrier access billing and collecting expense shall be apportioned
   among all carrier's carrier access elements except the Common Line
   element. Such expenses shall be apportioned in the same proportion as
   the combined investment in COE, C&WF and IOT apportioned to those
   elements.

   (c) Revenue Accounting Expenses allocated to the interstate
   jurisdiction that are attributable to the provision of billing name and
   address information shall be assigned to the Billing Name and Address
   element.

   (d) All other Revenue Accounting Expenses shall be assigned to the
   billing and collection category.

   [ 52 FR 37313 , Oct. 6, 1987, as amended at  58 FR 65671 , Dec. 16, 1993]

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