Federal regulations · Through 2026-08-25 · Newer source version available

47 CFR 32.5081: End user revenue.

Where this section sits in the code

Title 47—Telecommunication
CHAPTER I—FEDERAL COMMUNICATIONS COMMISSION
SUBCHAPTER B—COMMON CARRIER SERVICES
PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES
Subpart D—Instructions For Revenue Accounts

(a) This account shall contain federally and state tariffed monthly flat rate charge assessed upon end users.

(b) Subsidiary record categories shall be maintained in order that the company may separately report amounts related to federal and state tariffed charges.

Collected 2026-08-27T02:26:28Z. Source file · JSON

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