(a) Operating revenues are included in the following accounts: ------------------------------------------------------------------------
Account
Account title No.------------------------------------------------------------------------Basic local service revenue (Class B telephone companies).... 5000Basic Area Revenue (Class A telephone companies)............. 5001Network 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]