Sec. 641.3. Definitions  


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  • (a) As used herein, the term average annual operating revenues means the average of the operating revenues for three years preceding the year for which the report is made. The classification on a revenue basis of telephone corporations, however, shall be determined in accordance with the provisions of applicable uniform systems of accounts.
    (b) The term corporations includes corporations, companies, associations, partnerships and persons, and their trustees or receivers appointed by any court.