§  32.5082   Switched access revenue.

   (a) This account shall consist of federally and state tariffed charges
   assessed to interexchange carriers for access to local exchange
   facilities.

   (b) Subsidiary record categories shall be maintained in order that the
   company may separately report the amounts contained herein that relate
   to limited pay telephone, carrier common line, line termination, local
   switching, intercept, information, common transport and dedicated
   transport. The subsidiary records shall also separately show the
   federal and state tariffed charges. Such subsidiary record categories
   shall be reported as required by part 43 of this chapter.

   [ 67 FR 5692 , Feb. 6, 2002]