47 CFR § 32.5003 - Cellular mobile revenue.

---
identifier: "/us/cfr/t47/s32.5003"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "47 CFR § 32.5003 - Cellular mobile revenue."
title_number: 47
title_name: "Telecommunication"
section_number: "32.5003"
section_name: "Cellular mobile revenue."
chapter_name: "FEDERAL COMMUNICATIONS COMMISSION"
subchapter_number: "B"
subchapter_name: "COMMON CARRIER SERVICES"
part_number: "32"
part_name: "UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "47 U.S.C. 219, 220 as amended, unless otherwise noted."
regulatory_source: "51 FR 43499, Dec. 2, 1986, unless otherwise noted."
cfr_part: "32"
---


# 32.5003 Cellular mobile revenue.

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.