8. Request for Exemption from the Requirement to Keep its Books and Records in Accordance with the Uniform System of Accounts

CBC requests that it be exempted from any requirement to maintain its books and records in accordance with the Uniform System of Accounts specified in Title 47 I.E Part 32. CBC asserts that it is not part of an ILEC corporate entity and should therefore be exempted from the requirement to keep their books of account in conformance with the Uniform System of Accounts as we did for all CLEC's in D.99-02-038. We agree and cite D.07-04-024 as additional authority to do so.