Revenue Lines, Codes, and Reporting-Form Numbers:  1992

                                                   Form
RL                                               Number
Code                Description                     CB-

HIGHWAY PASSENGER TRANSPORTATION   

101  Interstate/Intercity passenger service        4100
102  Local charter service                         4100
103  Interstate/Intercity charter service          4100
104  Local and suburban bus, rail, or subway service
     (including commuter)                          4100
105  Airport service                               4100
106  School bus service for public schools         4100
107  School bus service for private and parochial schools4100
108  Sightseeing                                   4100
109  Taxicab service                               4100
110  Rent or lease of taxicabs to drivers          4100
111  Limousine service                             4100
112  Ambulance or rescue service                   4100
113  Other passenger transportation                4100
114  Freight, baggage, and mail                    4100
308  Repair and maintenance of vehicles not owned
     by your company                               4100
309  Advertising                                   4100
310  Sales of fuels and lubricants                 4100
320  Sales of food and beverages                   4100
375  Sales of other merchandise                    4100
485  All other operating revenue                   4100

MOTOR FREIGHT TRANSPORTATION AND PUBLIC WAREHOUSING    

201  Motor carrier revenue                         4200
202  Courier and messenger services (including
     parcel delivery)                              4200
203  Warehousing and storage                       4200
204  Other services related to motor carrier and storage
     activities                                    4200
205  Collection of garbage and trash, excluding
     hazardous waste                               4200
375  Sales of other merchandise                    4200
485  All other operating revenue                   4200
913  Operation of incinerator, landfill, transfer station,
     or other disposal site (except hazardous waste)4200
914  Hazardous waste collection and disposal       4200

WATER TRANSPORTATION     

310  Sales of fuels and lubricants                 4400
320  Sales of food and beverages                   4400
335  Sales of boats and marine equipment           4400
375  Sales of other merchandise                    4400
380  Charges for boat repair, including parts and labor4400
401  Passenger water transportation                4400
405  Military and postal freight water transportation4400
410  Other freight water transportation            4400
415  Towing and tugboat service                    4400
420  Marine cargo handling                         4400
425  Other water transportation-related services   4400
430  Pleasure boat dockage, slip rental, launch fees,
     and storage                                   4400
485  All other operating revenue                   4400
          
AIR TRANSPORTATION  

301  Aircraft rental or lease                      4500
302  Flight training and instruction               4500
310  Sales of fuels and lubricants                 4500
311  Sales of new and used aircraft                4500
312  Sales of aircraft parts and supplies          4500
320  Sales of food and beverages                   4500
375  Sales of other merchandise                    4500
485  All other operating revenue                   4500
501  Scheduled domestic passenger revenues         4500
502  Scheduled international passenger revenues    4500
503  Charter passenger revenues                    4500
504  Other passenger revenues                      4500
505  Domestic air freight revenues (including
     air courier services)                         4500
506  International air freight revenues (including
     air courier services)                         4500
507  Domestic air mail revenues (including air
     courier services)                             4500
508  International air mail revenues (including
     air courier services)                         4500
509  Ramp service, parking, tiedown, and storage fees4500
510  Aircraft maintenance and repair               4500
511  Other airport or aircraft services            4500

PIPELINES 

485  All other operating revenue             4600, 4601
601  Crude petroleum pipeline transportation 4600, 4601
602  Refined petroleum products pipeline
     transportation                          4600, 4601
603  Coal and coal slurry pipeline transportation4600, 4601
604  Other pipeline products transportation  4600, 4601
910  Natural gas pipeline transportation     4600, 4601




ARRANGEMENT OF PASSENGER TRANSPORTATION 

441  Commissions and other revenue from the Retail
     sales of passenger transportation and lodging 4701
442  Tour operation                                4701
443  Other travel-related services                 4701
485  All other operating revenue                   4701

MISCELLANEOUS TRANSPORTATION SERVICES   

451  Agent or brokerage commissions and fees       4702
452  Freight forwarding                            4702
453  Other freight-related services                4702
485  All other operating revenue                   4702

TELEPHONE AND TELEGRAPH COMMUNICATIONS  

336  Directory advertising revenue                 4800, 4801
337  Rent or lease of communications equipment     4800, 4801
370  Sales of communications equipment             4800, 4801
375  Sales of other merchandise                    4800, 4801
485  All other operating revenue                   4800, 4801
801  Local telephone service revenue               4800, 4801
802  Long-distance telephone service revenue       4800, 4801
803  Network access revenue                        4800, 4801
804  Cellular and other radio telephone service    4800, 4801
805  Telegraph and other message communication
     services                                      4800, 4801
806  Other communication services                  4800, 4801

RADIO AND TELEVISION BROADCASTING, AND CABLE TELEVISION

350  Production and/or distribution of programs     4802
485  All other operating revenue                    4802
841  Network compensation (radio station time sales)4802
842  National and regional advertising (net)
     (radio station time sales)                     4802
843  Local advertising (net)(radio station time sales)4802
844  Network compensation (television station time sales)4802
845  National and regional advertising (net)(television
     station time sales)                           4802
846  Local advertising (net)(television station
     time sales)                                   4802
847  Network advertising time sales (net)          4802
848  Advertising (net)(cable and other pay television)4802
849  Programming service (cable and other pay television)4802
850  Subscription fees for basic service (cable
     and other pay television)                     4802
851  Premium and pay per view (cable and other
     pay television)                               4802

852  Installation, startup and reconnect fees
     (cable and other pay television)              4802
853  Other cable and pay Television                4802

ELECTRIC, GAS, WATER, AND SANITARY SERVICES

305  Sales of scrap and waste materials      4900, 4901
306  Sales of household appliances           4900, 4901
375  Sales of other merchandise              4900, 4901
485  All other operating revenue             4900, 4901
901  Sales of electricity                    4900, 4901
902  Sales of natural gas                    4900, 4901
903  Sales of manufactured or mixed gas      4900, 4901
904  Sales of steam or air-conditioning      4900, 4901
905  Sales of water                          4900, 4901
910  Natural gas transmission and storage    4900, 4901
911  Irrigation system user charges                4901
912  Sewer system user charges                     4901
913  Collection of garbage and trash (excluding
     hazardous waste)                              4901
914  Operation of incinerator, landfill, transfer station,
     or other disposal site (except hazardous waste)4901
915  Hazardous waste collection and disposal       4901
916  Sweeping service                              4901
917  Other sanitary services                       4901
