Operating revenues are included in the following accounts:

Open Table
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

[69 FR 12550, Mar. 17, 2004, as amended at 83 FR 63585, Dec. 11, 2018]


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