Abstract: Businesses with a number of clients have a need to allocate communication costs to the client on whose behalf the costs were incurred. This invention provides a means whereby the telecommunication carrier can charge call costs originating from a single line 2 to one of a plurality of accounts 8 selected by the user of the phone 1. At the exchange 3, a flag 5 associated with line 2 notifies the processor 6 that an account A/C No must be selected before a call can be made via line 2. A Recorded Voice Message (RVM) or specific dial tone is sent to the user of the phone 1 to notify him of the need to select an account (optionally after entering a PIN). When the user selects the account, the line 2 is enabled to initiate a call through the network via switch 4. The processor 6 charges the cost for the call to the selected account.