Operating revenues are included in the following accounts:

1. (1) Basic local service revenue, account 5000;

2. (2) Network access service revenues:

   1. (a) Network access revenue, account 5080;
   2. (b) End user revenue (interstate), account 5081;
   3. (c) Switched access revenue (interstate), account 5082;
   4. (d) Special access revenue (interstate), account 5083;
   5. (e) Intrastate access revenue, account 5084;
3. (3) Long distance message revenue, account 5100;
4. (4) Miscellaneous revenue, account 5200;

5. (5) Uncollectible revenue, account 5300.

   Cross-References:

   Basic local service revenue, 47 C.F.R. § 32.5000 (1991).

   Network access revenue, 47 C.F.R. § 32.5080 (1991).

   End user revenue, 47 C.F.R. § 32.5081 (1991).

   Switched access revenue, 47 C.F.R. § 32.5082 (1991).

   Special access revenue, 47 C.F.R. § 32.5083 (1991).

   State access revenue, 47 C.F.R. § 32.5084 (1991).

   Long distance message revenue, 47 C.F.R. § 32.5100 (1991).

   Miscellaneous revenue, 47 C.F.R. § 32.5200 (1991).

   Uncollectible revenue, 47 C.F.R. § 32.5300 (1991).

   Operating revenues, general, 47 C.F.R. § 36.211(a) (1991).

Source: 19 SDR 111, effective January 31, 1993.

General Authority: SDCL 49-1-11 , 49-31-5 , 49-31-18 .

Law Implemented: SDCL 49-31-18 .