§  36.211   General.

   (a) Operating revenues are included in the following accounts:
                         Account title                       Account No.
   Basic local service revenue (Class B telephone companies)        5000
   Basic Area Revenue (Class A telephone companies)                 5001
   Network Access Revenues:
   End User Revenue                                                 5081
   Switched Access Revenue                                          5082
   Special Access Revenue                                           5083
   Long Distance Message Revenue                                    5100
   Miscellaneous Revenue                                            5200
   Uncollectible Revenue                                            5300

   [ 69 FR 12550 , Mar. 17, 2004]