I recently read an interesting article about Revenue leakage over at MocoNews: http://www.moconews.net/entry/419-vodafone-fesses-up-on-faulty-reporting-content-companies-setting-up-own/
There are definitely inaccuracies in reporting, but it goes both ways:
A major carrier has outages in its billing system from time to time – usually no more than a few minutes. When this happens, off-deck connectors into the billing system can’t collect money, [...]
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