Sec. 665.12. Nonregulated revenues

The nonregulated revenue account shall be used for nonregulated operating revenues when a nonregulated activity involves the common or joint use of assets or resources in the provision of regulated and nonregulated products or services and when such activity is accounted for, as required in section 661.14 of this Title, within the accounts prescribed in this system for telephone company operations. Revenues from nontariffed services offered incidental to tariffed services may be accounted for as regulated revenues, provided the activities, subject to commission approval, comply with the following criteria. The activity must have been traditionally treated as regulated for intrastate ratemaking purposes or the activity must be a natural outgrowth of regulated operations. The activity must not constitute a separate line of business. A description of and justifications for each incidental activity must be included in a company's cost manual, or in the commission-approved Cost Allocation Manual for any company required to file a Cost Allocation Manual.