Sec. 32.5083 Special access revenue.
(a) This account shall include all federally tariffed charges
assessed for other than end user or switched access charges referred to
in Account 5081, End User Revenue, and Account 5082, Switched Access
Revenue.
(b) Subsidiary record categories shall be maintained in order that
the company may separately report the amounts contained herein that
relate to recurring charges, nonrecurring charges and surcharges. Such
subsidiary record categories shall be reported as required by part 43 of
this Commission's Rules and Regulations.
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