U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 47Chapter IPart 32Subpart D - Subpart D—Instructions For Revenue Accounts
View all text of Subpart D [§ 32.4999 - § 32.5300]
§ 32.5000 - Basic local service revenue.

Companies shall use this account for revenues of the type and character detailed in Accounts 5001 through 5060.

[82 FR 20842, May 4, 2017]
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