20:10:28:74Operating revenues -- Accounts.

Operating revenues are included in the following accounts: (1) Basic local service revenue, account 5000; (2) Network access service revenues: (a) Network access revenue, account 5080; (b) End user revenue (interstate), account 5081; (c) Switched access revenue (interstate), account 5082; (d) Special access revenue (interstate), account 5083; (e) Intrastate access revenue, account 5084; (3) Long distance message revenue, account 5100; (4) Miscellaneous revenue, account 5200; (5) Uncollectible revenue, account 5300.

Source: 19 SDR 111, effective January 31, 1993.