Sec. 32.5110  Unidirectional long distance revenue.

    This account number shall be used by Class A telephone companies to 
summarize for reporting purposes the contents of Accounts 5111 and 5112. 
It shall include revenue derived from long distance services which 
permit unidirectional calls to a subscriber from specified service areas 
or which permit the subscriber to place telephone calls from one 
location to other specified services areas. It shall also include 
revenue derived from toll calling plans which embody flat-rate or 
measured time toll service. (See also Account 5100, Long Distance 
Message Revenue.)