30 Sales revenues of a utility for a certain fiscal period Are equivalent to total debits to Customer Accounts Receivable for that period Include receivables billed during a fiscal period, phuius receivables billed early in the next year if meters were read before year-end Include billed receivables plus accrued revenues at year-end for unbilled receivables, reduced by accrued revenues from the beginning of the year O Include billed receivables less accrued revenues at year-end for unbilled receivables increased by accrued revenues from the Beginning of the year