Operating revenues are included in the following accounts:
Account title
Account No.
Basic Local Service Revenue
5000
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, as amended at 83 FR 63585, Dec. 11, 2018]