Sec. 32.5100  Long distance message revenue.

    (a) This account shall be used by Class A telephone companies for 
revenue derived from message services that terminate beyond the basic 
service area of the originating wire center and are individually prices. 
This includes those message services which utilize the public long 
distance switching network and the basic subscriber access line. (See 
also Account 5111, Long Distance Inward-Only Revenue, and Account 5112, 
Long Distance-Outward Only Revenue.) It also includes those long 
distance calls placed from mobile and public telephones, as well as any 
charges for operator assistance or special billing directly related to 
the completion of a specific call. This account shall also include 
revenue derived from individually priced message services offered under 
calling plans (discounted long distance) which do not utilize dedicated 
access lines, as well as those priced at the basic long distance rates 
where a discounted toll charge is on a per message basis. Any revenue 
derived from monthly or one-time charges for obtaining calling plan 
services shall be included in this account.
    (b) Class B telephone companies shall use this account for revenues 
of the type and character required of Class A companies in Accounts 5100 
through 5169.