Revenue accounting expenses in account 6620 that are attributable to a carrier's carrier's access billing and collecting expense are apportioned among all carrier's carrier's access elements except the common line element. Such expenses are apportioned in the same proportion as the combined investment in central office equipment, cable and wire facilities, and information origination/termination equipment is apportioned to those elements.

All other revenue accounting expenses are assigned to the billing and collection category.

Cross-References: Services, 47 C.F.R. § 32.6620 (1991); Revenue accounting expenses in account 6620, 47 C.F.R. § 69.407(b)(c) (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.