[Code of Federal Regulations]
[Title 47, Volume 2]
[Revised as of October 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 47CFR32.5100]

[Page 433-434]
 
                       TITLE 47--TELECOMMUNICATION
 
        CHAPTER I--FEDERAL COMMUNICATIONS COMMISSION (CONTINUED)
 
PART 32_UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS
COMPANIES--Table of Contents
 
               Subpart D_Instructions For Revenue Accounts
 
Sec. 32.5100  Long distance message revenue.

    This account shall include revenue derived from message services 
that terminate beyond the basic service area of the originating wire 
center and are individually priced. This includes those message services 
which utilize the public long distance switching network and the basic 
subscriber access line. It also includes those long distance calls 
placed from mobile and public telephones, as well as any charges for 
operator assistance or special billing directly related to the 
completion of a specific call. This account shall also include revenue 
derived from individually priced message services offered under calling 
plans (discounted long distance) which do not utilize dedicated access 
lines, as well as those priced at the basic long distance rates where a 
discounted toll charge is on a per message basis. Any revenue derived 
from monthly or one-time charges for obtaining calling plan services 
shall be included in this account. This account includes revenue derived 
from the following services:
    (a) Long distance services which permit unidirectional calls to a 
subscriber from specified services areas (multipoint-to-point service). 
These calls require the use of dedicated access lines connecting a 
subscriber's premises and a designated central office. These dedicated 
access lines are generally separate from those required for the 
subscriber to place outward calls. The call is billed to the subscriber 
even though it is generally initiated by the subscriber's customer or 
correspondent.
    (b) Long distance services which permit the subscriber to place 
telephone calls from one location to other specified service areas 
(point-to-multipoint service). These calls are completed without 
operator assistance and require the use of a dedicated access line. The 
dedicated access line is generally separate from those required for 
inward message services and cannot be used to place calls within the 
basic service area or calls outside the selected service areas. Outward 
calls are screened and blocked to determine whether the calls are within 
an authorized service area.
    (c) Services extending beyond the basic service area that involve 
dedicated circuits, private switching arrangements, and/or predefined 
transmission paths, whether virtual or physical, which provide 
communications between specific locations (e.g., point-to-point 
communications). Service connection charges, termination charges, 
rearrangements and changes, etc., shall be included in this account. 
Revenue derived from associated administrative and operational support 
services shall also be included in this account.
    (1) Narrow-band analog private network circuits and facilities 
furnished

[[Page 434]]

exclusively for record forms of communications, such as teletypewriter, 
teletypesetter, telewriter, ticker, Morse, signaling, remote metering, 
and supervisory services.
    (2) Private network circuits and facilities (including multipurpose 
wide-band) which provide voice grade services for the transmission of 
analog signals. It includes revenue from services such as voice, data 
and telephoto communication, as well as remote metering, supervisory 
control, miscellaneous signaling and channels furnished for the purpose 
of extending customer--provided communications systems. It includes 
revenue from the provision of facilities between customer premises and a 
serving office, a carrier distribution point, or an extension 
distribution channel.
    (3) Private network circuits and facilities furnished for audio 
program transmission purposes, such as radio broadcasting, sound 
recording (wired music) and loud speaker services. It includes revenue 
from the provision of facilities for the transmission of analog signals 
between customer premises and a serving office, a carrier distribution 
point, or an extension distribution channel furnished in connection with 
such services. It also includes revenue from facilities furnished to 
carry the audio portion of a television program if furnished under 
separate audio rates. If the rate for television program services 
includes both the picture and sound portion of the transmission, the 
revenue shall also be included in this account.
    (4) Private network circuits and facilities furnished for television 
program transmission purposes, such as commercial broadcast and 
educational or private television services. It includes revenue from the 
provision of facilities for the transmission of analog signals between 
customer premises and a serving office, a carrier distribution point, or 
an extension distribution channel furnished in connection with such 
services. It also includes revenue from both the picture and sound 
portions of transmission for television program service when provided 
under a combined rate schedule.
    (5) The provision of circuits and facilities for the transmission of 
digital signals only.
    (6) The provision of common user channels and switching capabilities 
used for the transmission of telecommunication signals between three (3) 
or more points in the network. Also included is revenue derived from the 
provision of basic switching and transfer arrangements used to connect 
private line channels.
    (7) Charges and credits resulting from contractual revenue pooling 
and/or sharing agreements for tariffed long distance public network 
services and for tariffed long distance private network services.

[67 FR 5692, Feb. 6, 2002]