that is providing service to the customer thus the entity is the billing entity or in the case of telephone companies the carrier the tar geo column indicates the tar code or geographic code that represents the city and county of the account as is well known in the art the remarks column preferably includes a usoc universal service operations code or some other brief description of the charge in fig1 the following usocs are used 1frl residential line lnpcx local number portability bcr secondary co feature recurring brd secondary co feature recurring nxmcr secondary co feature recurring ah8kc kentucky trs hearing impaired surcharge pass on seq1x inside wire service plan tdg trouble determination plan 8scrb state universal service fund 9lm interstate calc end user common line charge vr3cl residence line vsb secondary co feature recurring the u201c from u201d and u201c thru u201d columns are used to bound the dates over which certain other charges and credits oc amp cs are fractionalized the next column in the mechanized tax worksheet is entitled a c or account code for the particular line item the account code preferably is an internal account code used by the billing entity finally the rate column lists the amount of charge or credit for the particular line item fig3 through 5 illustrate exemplary reports that are output by the mechanized tax worksheet of the present invention specifically fig3 is a services report which provides details of what has been entered into the system for a particular account in this case.