As per your requests, attached is the Arthur Andersen Whitepaper on Accounting by Telecommunications providers.  I've highlighted some of the pertinent sections in yellow.  Any questions, please give me a call.

 

Jesse Morris
EBS Transaction Support
Phone:  713-345-4650
Cell:      713-408-6489
Fax:      713-646-5737
Email:    jesse_morris@enron.net