Sec. 665.6. Subsidiary records

(a) Subsidiary record categories shall be maintained in order that the company may separately report revenues derived from charges imposed under intrastate, interstate and international tariff filings. This jurisdictional subsidiary record requirement applies to all accounts except the Network Access Services Group where separate accounts have been established for Federal and State access revenues.

(b) Subsidiary record categories shall be maintained for the following accounts in order that the company may separately report revenues derived from residential and business customers:

(1) all accounts in the local network services revenue group;

(2) account 5081, End User Revenue;

(3) any end user revenues included in account 5084, State Access Revenues;

(4) account 5100, Long Distance Message Revenue; and

(5) account 5110, Unidirectional Long Distance Revenue.

(c) Unless otherwise authorized by this commission the records supporting the entries to telecommunications operating revenue accounts shall be kept so that revenues for each local service area can be readily identified.