Sec. 32.5123  Audio program grade long distance private network revenue.

    (a) This account consists of revenue from private network circuits 
and facilities furnished for audio program transmission purposes, such 
as radio broadcasting, sound recording (wired music) and loud speaker 
services. It includes revenue from the provision of facilities for the 
transmission of analog signals between customer premises and (1) a 
serving office, (2) a carrier distribution point or (3) an extension 
distribution channel furnished in connection with such services. It also 
includes revenue from facilities furnished to carry the audio portion of 
a television program if furnished under separate audio rates.
    (b) If the rate for television program services includes both the 
picture and sound portion of the transmission, the revenue shall be 
included in Account 5124, Video Program Grade Long Distance Private 
Network Revenue.