{"data":{"id":"us/47-cfr-32.5000","jurisdiction":"us","citation":"47 CFR 32.5000","heading":"Basic local service revenue.","body":"Companies shall use this account for revenues of the type and character detailed in Accounts 5001 through 5060.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-47.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:28Z","sha256":"5b10d3392ba3468572d477a14db076984a1628a735285916d18cb87502dfcb26","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-32.4999","next":"us/47-cfr-32.5001"},"notice":"GroundRules: Original legal text. Not legal advice."}