Network access revenue, account 5080, is used by class A and class B telecommunications companies to summarize the contents of accounts 5081 to 5084, inclusive.

Cross-References: Network access revenue, 47 C.F.R. § 32.5080 (1991); Network access services revenues, 47 C.F.R. § 36.213(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 .