How are payphone coin revenues treated?
Local coin revenues are not subject to an OUS surcharge (line 23 of the OUS 2 Worksheet). This is to create symmetry between payphone providers (payphone providers are considered end-users) and local coin revenues received by certified TSPs. However, in the same way that an “end-user” payphone provider would purchase telecommunications services from a TSP, the TSP, if it self-provisions coin telephone service, should impute the same telecommunications services to itself. These services would include public access lines (PALs), network usage charges, and other features of the network that a payphone provider would require. They would also include toll services (credit card, third party billing, collect, and coin sent-paid) provided by operator service providers (OSPs), IXCs, or LECs. These service revenues would be subject to the OUS surcharge and recorded on lines 12-19 of the OUS 2 Worksheet depending on the service requirements. Payphone compensation from OSPs, IXCs or LECs would be