ABSTRACT: This Volume is the last in a six volume set that documents guidelines for carrier access billing. It contains definitions for the data elements presented on the Billing Data Tape (and documented in Volume 3 [SR-1872]). Data source, characteristics, default values, valid entries, type of account, associated records and an example for each data element is also included. NOTE: The updates contained is this issue include a correction to value 06 on the Local Transport Element and removal of the note associated with values 1, 2, 3, 5, 8, 9, C and D on the PICC Application Ind data element.