U.S. Code of Federal Regulations
Regulations most recently checked for updates: Sep 16, 2025
Operating revenues are included in the following accounts:
| Account title | Account No. |
|---|---|
| Basic Local Service Revenue | 5000 |
| Network Access Revenues: | |
| End User Revenue | 5081 |
| Switched Access Revenue | 5082 |
| Special Access Revenue | 5083 |
| Long Distance Message Revenue | 5100 |
| Miscellaneous Revenue | 5200 |
| Uncollectible Revenue | 5300 |
