The National Exchange Carrier Association, Inc. (NECA) has filed a revised cost allocation manual (CAM) to better reflect changes that occurred during the 2013 calendar year. Specifically, NECA has revised Sections I, III, and VI of its CAM to consolidate various cost pools, eliminate a cost pool reassignment of NECA’s core expenses, and broaden the list of incidental activities. According to NECA, the changes should improve reporting accountability and more accurately reflect NECA cost pools. Interested parties may file comments on the revised CAM on or before April 7, 2014. Reply comments are due April 22, 2014. Comments may not be filed using the FCC’s Electronic Comment Filing System (ECFS), but can be sent by hand or messenger delivery, by commercial overnight courier, or by first-class or overnight U.S. Postal Service mail. Comments must refer to the internal WCB/Pricing File No. 14-01.