47 C.F.R. § 32.5003 Cellular mobile revenue.
Title 47 - Telecommunication
This account shall include message revenue derived from cellular mobile telecommunications systems connected to the public switched network placed between mobile units and other stations within the mobile service area.
Title 47: Telecommunication
PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES
Subpart D—Instructions For Revenue Accounts
§ 32.5003 Cellular mobile revenue.