 for each and every department or cost center, with exactly the same unique subaccount names and number; however, most systems will eliminate subaccount names, numbers, and locations without specific charges to minimize paper and/or storage space. For example, each department with at least one employee will have payroll subaccount names and numbers for salaries, benefits, bonus, overtime, by location, all to whatever level of detail the organ- ization's accounting staff builds and maintains the system. However, any department without any telephones or other communications services expense (Heaven forbid!) would have no communications expense or asset entries. Another example might be training or tu- ition reimbursement. Unless and until there is an actual expense recorded, there would be no information included in the monthly summary. Once the first entry has been made, it will appear in subsequent monthly reports until the end of the year. A Better Way to Report on Communications Cost Management Typical though it may be and grounded in past practice when tele- phone service was only available from one source like water and power, just paying the telephone bill is far from adequate for effective communications cost management, now and in the future. However, it's a good start and it's not difficult to make incremental improve- ments over a reasonable time. At a high level, here's what's needed: Telephone expense needs to be accounted for in more detailed ways by purchasing and paying for all items of goods and services followed by coding and entry into the accounting system to drive expense reporting categories built around voice, data, paging, Internet access and function specific circuits, equipment, facilities and services such as two-way radio, paging, wireless network access, satellite transponders, and other items that find their way in haphazard fash- ion into the telephone expense subaccount. Once the basic capability to code, classify, and record the expenses in individual accounts, it's highly likely th