Gross Revenues

Source: Encyclopedia of Banking & Finance (9h Edition) by Charles J Woelfel
(We recommend this as work of authority and you can order it here)

In railroad and public utility accounting, the total receipts from operations or operating revenues, corresponding to sales in an industrial or mercantile business.

Railway operating revenues of railroads are classified in accordance with the Uniform System of Accounts for Steam Railway Corporations in annual reports to the Interstate Commerce Commission, and include rail-line transportation revenue, water-line transportation revenue, incidental operating revenues and joint facility operating revenue, so distributed as to group those assignable to freight, those assignable to passenger and allied services, or those common to both services.  Summary reports of operating revenues usually subdivide into freight, passenger, mail, express, and other. 

Public utility companies using a uniform system of accounts or a form for annual report prescribed by federal or state authorities follow the segregation of revenues prescribed, generally calling for residential, commercial, and industrial subdivisions applicable.

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