The revenue accounting portion of account 6620, customer services expenses, comprises 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.

Revenue accounting expenses are separated into three main classifications based on a job function analysis of message processing expense, other billing and collection expense, and carrier access charge billing and collection expense.

Cross-References: Services, 47 C.F.R. § 32.6620 (1991); Category 2, customer services (revenueaccounting), 47 C.F.R. § 36.378(a)(b) (1991).

Source: 19 SDR 111, effective January 31, 1993.

General Authority: SDCL 49-1-11 , 49-31-5 , 49-31-18 .

Law Implemented: SDCL 49-31-18 .