CFR > Title 47 - Telecommunication > CHAPTER I—FEDERAL COMMUNICATIONS COMMISSION > SUBCHAPTER B—COMMON CARRIER SERVICES (Parts 20–69) > PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES > SUBPART D—Instructions For Revenue Accounts (§32.4999 to §32.5300) > 32.5081—End user revenue.

32.5081—End user revenue.

(a) This account shall contain federally and state tariffed monthly flat rate charge assessed upon end users.
(b) Subsidiary record categories shall be maintained in order that the company may separately report amounts related to federal and state tariffed charges.
[67 FR 5692, Feb. 6, 2002]