Sec. 32.5122  Voice grade long distance private network revenue.

    This account consists of revenue from private network circuits and 
facilities (including multipurpose wide-band) which provide voice grade 
services for the transmission of analog signals. It includes revenue 
from services such as voice, data and telephoto communication, as well 
as remote metering, supervisory control, miscellaneous signaling and 
channels furnished for the purpose of extending customer--provided 
communications systems. It includes revenue from the provision of 
facilities between customer premises and (a) a serving office, (b) a 
carrier distribution point or (c) an extension distribution channel, 
except when furnished as a subscriber access line under an 
unidirectional long distance service (in which case the revenue should 
be included in Account 5111, Long Distance Inward-Only Revenue, or 
Account 5112, Long Distance Outward-Only Revenue.)