Sec. 32.5169  Other long distance revenue settlements.

    This account shall include the charges and credits resulting from 
contractual revenue pooling and/or sharing agreements for tariffed long 
distances public network services only when they are not identifiable by 
long distance public 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 long distance public network services revenue account they 
shall be recorded in the applicable account.