Sec. 32.5120  Long distance private network revenue.

    (a) This account number shall be used by Class A telephone companies 
to summarize for reporting purposes the contents of Accounts 5121 
through 5129. It shall include revenue derived from services extending 
beyond the basic service area that involve dedicated circuits, private 
switching arrangements, and/or predefined transmission paths, whether 
virtual or physical, which provide communications between specific 
locations (e.g., point-to-point communications).
    (b) Service connection charges, termination charges, rearrangements 
and changes, etc., shall be included in each account to which they 
apply. Revenue derived from associated administrative and operational 
support services shall be included in Account 5128, Other Long Distance 
Private Network Revenue.