C.F.R. » Title 47 » CHAPTER I—FEDERAL COMMUNICATIONS COMMISSION › SUBCHAPTER B—COMMON CARRIER SERVICES › PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES › Subpart D—Instructions For Revenue Accounts

47 C.F.R. § 32.5082

Switched access revenue

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(a) This account shall consist of federally and state tariffed charges assessed to interexchange carriers for access to local exchange facilities.

(b) Subsidiary record categories shall be maintained in order that the company may separately report the amounts contained herein that relate to limited pay telephone, carrier common line, line termination, local switching, intercept, information, common transport and dedicated transport. The subsidiary records shall also separately show the federal and state tariffed charges. Such subsidiary record categories shall be reported as required by part 43 of this chapter.

[67 FR 5692, Feb. 6, 2002]
Notes of Decisions
Cited in 7 cases, 2002–2009 · leading case: Sw. Bell Tel. Co. v. Combs, 270 S.W.3d 249 (Tex. App.—Amarillo 2008).
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Sw. Bell Tel. Co. v. Combs, 270 S.W.3d 249 (Tex. App.—Amarillo 2008). “14 See 47 C.F.R. § 32.5082 (2001). C. Operator Assistance Charges Although Bell is prohibited from offering long distance telephone service, Bell is permitted to offer directory and operator assistance to customers making long distance calls.”
In re Appeal of Investigation into Existing Rates of Shoreham Tel. Co., 2006 VT 124, 915 A.2d 197. “See 47 C.F.R. § 32.5082 . Many smaller LECs, including Shoreham, participate in an “interstate access pool,” administered by the National Exchange Carrier Association.”
David Medina v. State of Texas, No. 07-01-00108-CR (Tex. App.—Amarillo Dec. 30, 2002). “(footnote: 14) See 47 C.F.R. § 32.5082 (2001). C. Operator Assistance Charges Although Bell is prohibited from offering long distance telephone service, Bell is permitted to offer directory and operator assistance to customers making long distance calls.”
Sw. Bell Tel. Co. v. Susan Combs, Successor to Carole Strayhorn, Comptroller of Pub. Accounts of the State of Texas & Greg Abbott, Attorney Gen. of the State of Texas, No. 07-07-00172-CV (Tex. App.—Amarillo Oct. 28, 2008). “14 See 47 C.F.R. § 32.5082 (2001). C. Operator Assistance Charges Although Bell is prohibited from offering long distance telephone service, Bell is permitted to offer directory and operator assistance to customers making long distance 13 The tax in issue related to Account 5081…”
Sw. Bell Tel. Co. v. Susan Combs, Successor to Carole Strayhorn, Comptroller of Pub. Accounts of the State of Texas & Greg Abbott, Attorney Gen. of the State of Texas, No. 07-07-00172-CV (Tex. App.—Amarillo Oct. 28, 2008). “(footnote: 14) See 47 C.F.R. § 32.5082 (2001). C. Operator Assistance Charges Although Bell is prohibited from offering long distance telephone service, Bell is permitted to offer directory and operator assistance to customers making long distance calls.”
Sw. Bell Tel. Co. v. Susan Combs, Successor to Carole Strayhorn, Comptroller of Pub. Accounts of the State of Texas & Greg Abbott, Attorney Gen. of the State of Texas, No. 07-07-00172-CV (Tex. App.—Amarillo Oct. 28, 2008). “See 47 C.F.R. § 32.5082 (2001). C. Operator Assistance Charges Although Bell is prohibited from offering long distance telephone service, Bell is permitted to offer directory and operator assistance to customers making long distance calls.”
Alton Armstrong v. State, No. 07-09-00091-CR (Tex. App.—Amarillo Apr. 24, 2009). “See 47 C.F.R. § 32.5082 (2001). C. Operator Assistance Charges Although Bell is prohibited from offering long distance telephone service, Bell is permitted to offer directory and operator assistance to customers making long distance calls.”
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