The SECAB Guidelines document has been created to support those providers, or their vendors, who do not conform to the CABS Billing Output Specifications (BOS). These companies generally produce paper bills. This document is intended to provide guidelines for producing complete and verifiable access bills for the customers. These guidelines do not increase the complexity of providing an access bill to the level that the provider can no longer produce its own bill. SECAB is neither a replacement nor a substitute for the CABS BOS. These guidelines cannot establish new requirements for CABS BOS or change existing ones. It is understood that some requirements contained in this document differ and in some instances exceed the BOS paper requirements. This has been done due to the unique nature of the providers providing the bills.