47 CFR 32.5082 : 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) — 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.