Code of Federal Regulations (Last Updated: November 8, 2024) |
Title 47 - Telecommunication |
Chapter I - Federal Communications Commission |
SubChapter B - Common Carrier Services |
Part 32 - Uniform System of Accounts for Telecommunications Companies |
Subpart D - Instructions For Revenue Accounts |
§ 32.5084 - State access revenue.
Latest version.
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Link to an amendment published at 67 FR 5692, Feb. 6, 2002. This amendment was delayed until Jan. 1, 2003, at 67 FR 20052, Apr. 24, 2002. (a) This account shall include all state tariffed charges assessed by local exchange carriers upon interexchange carriers and end users for access to the local exchange network for intrastate telecommunications.
(b) Billing and collections services provided under exchange access tariffs
shall be included in Account 5270, Carrier Billing and Collection Revenue. Effective Date Note: At 67 FR 5692, Feb. 6, 2002, § 32.5084 was removed, effective Aug. 6, 2002. At 67 FR 20052, Apr. 24, 2002, the effective date was delayed until Jan. 1, 2003.