Sec. 32.5080  Network access revenue.

    (a) This account number shall be used by Class A and Class B 
telephone companies to summarize for reporting purposes the contents of 
Accounts 5081 through 5084. It shall include revenue derived from the 
provision of exchange access services to an interexchange carrier or to 
an end user of telecommunications services beyond the exchange carrier's 
network.
    (b) Accounts 5081 through 5083 are for federally tariffed access 
charges while Account 5084 is to be used for state tariffed access 
charges.