Sales revenues of a utility for a certain fiscal period: Include billed receivables and an accrual for unbilled receivables as of the balance sheet date 2. Should be reported on the cash basis for the sake of conservatism. 3. . Include receivables billed during a fiscal period, plus receivables billed early in the next year if meters were read before year-end. 4. Are equivalent to total debits to Customer Accounts Receivable for that period