47 CFR 32.5081 : Telecommunication (§ 0.1 To Parts 401-499) — (§ 20.1 To Parts 37-39) — Federal Communications Commission (Continued) (§ 20.1 To Parts 37-39) — Common Carrier Services (§ 20.1 To Parts 37-39) — Uniform System Of Accounts For Telecommunications Companies (§ 32.1 To § 32.9000) — Instructions For Revenue Accounts (§ 32.4999 To § 32.5300) — End user revenue.

4 Aug 2016

(a) This account shall contain federally and state tariffed monthly flat rate charge assessed upon end users.

(b) Subsidiary record categories shall be maintained in order that the company may separately report amounts related to federal and state tariffed charges.

47 CFR 32.5081
[67 FR 5692, Feb. 6, 2002]