Abstract: A telephone communication system is disclosed in which toll calls of a first class are routed from an originating exchange to a remote exchange for completion and storage of billing information and toll calls of a second class are processed proximate to the originating exchange and independently of the remote exchange to avoid overburdening the trunking and other facilities between and at the originating and remote exchanges. For billing purposes, station identification information is transmitted from automatic identification equipment at the originating exchange to automatic message accounting facilities at the remote exchange or to locally situated recording equipment in accordance with the class of call in progress. The identification equipment has the capability to generate alternate identification codes for prescribed ones of calling stations and the equipment is controlled to generate the desired one of the codes for billing purposes also in accordance with the class of call.