---
kind: "section"
citation: "47 C.F.R. § 32.5000"
title: "47"
number: "32.5000"
heading: "Basic local service revenue."
url: "https://uscodex.org/cfr/47/32.5000"
---

# §32.5000. Basic local service revenue.


Companies shall use this account for revenues of the type and character detailed in Accounts 5001 through 5060.


## Notes

### Amendments

[82 FR 20842, May 4, 2017]

### Authority

Authority: 47 U.S.C. 219, 220 as amended, unless otherwise noted.

### Source

Source: 51 FR 43499, Dec. 2, 1986, unless otherwise noted.

### Amendments

[82 FR 20842, May 4, 2017]