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