Sec.  32.6623   Customer services.

   (a) This account shall include costs incurred in establishing and servicing
   customer accounts. This includes:

   (1) Initiating customer service orders and records;

   (2) Maintaining and billing customer accounts;

   (3) Collecting and investigating customer accounts, including collecting
   revenues, reporting receipts, administering collection treatment, and
   handling contacts with customers regarding adjustments of bills;

   (4) Collecting and reporting pay station receipts; and

   (5) Instructing customers in the use of products and services.

   (b) This account shall also include amounts paid by interexchange carriers
   or other exchange carriers to another exchange carrier for billing and
   collection services. Subsidiary record categories shall be maintained in
   order that the entity may separately report interstate and intrastate
   amounts. Such subsidiary record categories shall be reported as required by
   part 43 of this Commission's rules and regulations.

   [ 69 FR 44608 , July 27, 2004]