Code of Federal Regulations Title 47. Telecommunication § 47.36.378 Category 2—Customer services (revenue accounting)

(a) The Revenue Accounting proportion of Account 6620 expenses comprise the salaries and other expenses in Account 6620 directly assignable or allocable to the billing of customers and the accounting for revenues, including the supervision of such work.

(b) Revenue Accounting expenses for the study area are separated on the basis of a Job Function analysis into three main classifications:  Message processing expense, other billing and collecting expense, and carrier access charge billing and collecting expense.

(c) The term “ticket” denotes either a ticket prepared manually by an operator or the mechanized equivalent of such a ticket processed by the revenue accounting office.