20:10:29:41Apportionment of telephone operator services

expenses in account 6620. Telephone operator services expenses in account 6620 are apportioned among the information category, the interexchange category, and the local switching elements based on the relative number of weighted standard work seconds. For those companies that contract with another company for the provision of these services, the expenses incurred are directly assigned among the interexchange category, the information category, and the local switching elements based on the bill for the services provided.

Source: 19 SDR 111, effective January 31, 1993.