Sec. 32.5069  Other local exchange revenue settlements.

    This account shall include the charges and credits resulting from 
contractual revenue pooling and/or sharing agreements for tariffed local 
network services only when they are not separately identifiable by local 
network services revenue accounts in the settlement process. (See also 
Sec. 32.4999(e) of this subpart.) To the extent that the charges and 
credits resulting from a settlement process can be identified by Local 
Network Services Revenue account they shall be recorded in the 
applicable account.