Abstract: Disclosed is an improved revenue call management system for use with a telecommunication system. The revenue management system preferably includes a remote server, a user database, and a plurality of databases. When a call is placed, the revenue management system queries the user database based on the telephone number dialed to bill the appropriate account. If no account exists for the dialed telephone number, the revenue system queries a multitude of internal and external databases to determine if the dialed telephone number is billable. If the telephone number is un-billable, the collect call attempt is terminated. The revenue management system is capable of establishing accounts in real time while the caller and called party are on the line.