Sec. 665.7. Structure of the revenue accounts

(a) The revenue section of the system of accounts shall be organized by revenue group summary account, account and subsidiary record category (if required).

(b) The revenue section of this system of accounts shall be comprised of five major groups—local network services revenues, network access services revenues, long distance network services revenues, miscellaneous revenues, and uncollectible revenues, which shall be considered as a revenue group for the purposes of the construction of the system.

(c) Summary accounts within revenue groups shall be used to describe aggregations of two or more accounts having a certain commonality. Summary accounts are assigned numbers so that they may be used to aggregate accounts for reporting purposes.

(d) Accounts shall be maintained as prescribed in this section subject to the conditions described in section 661.3 of this Title. In certain instances, subsidiary record categories may be required below the account level by this system of accounts or by commission order.