OAR 860-032-0080. Definition of Gross Retail Intrastate Revenue for Purposes of Annual Fees Payable to the Commission by a Telecommunications Provider

"Gross retail intrastate revenue" means the total amount derived from intrastate retail service. Gross revenue, as defined by generally accepted accounting principles (GAAP) is the total amount of sales recognized for a reporting period. prior to any deductions. Revenues are to be recognized on the income statement in the period when realized and earned-not necessarily when cash is received. Gross retail intrastate revenues shall be accrued in accordance with generally accepted accounting principles during the calendar year. For purposes of determining the annual fees payable to the Commission by telecommunications providers under OARs 860-021-0036, 860-032-0095, and 860-034-0095: (1) "Gross retail intrastate revenue" includes all billable revenue earned from a final customer for the following services: Centrex; directory and operator services including yellow pages; extended area service; features and advanced services including custom calling, vertical service, custom local area signaling service, market expansion lines, remote call forwarding, toll restriction, and voice messaging; interexchange and long distance services when the call or signal originates and terminates in Oregon; and local service including subscriber line charge and universal service fund (USF) distributions from the federal USF, Oregon USF, and Residential Service Protection Fund. (2) "Gross retail intrastate revenue" excludes revenue from the following services: carrier billing and collection; carrier access; interstate interexchange and long distance services; internet service; payphone service sold to an end user; installation, maintenance, repair, lease rental, or sale of telecommunications equipment; and when provided by a radio common carrier: cellular, personal communications systems (PCS), radio paging, or other radio communications services.