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26. Operating revenue | 12 Months Ended
--- | ---
Dec. 31, 2017
Operating Revenue |
Operating revenue | (a) Revenue from sanitation services:
| 2017 | 2016 | 2015
Metropolitan region of São Paulo | 8,636,926 | 7,749,694 | 6,021,949
Regional Systems | 3,586,820 | 3,372,538 | 2,924,876
Total | 12,223,746 | 11,122,232 | 8,946,825
(b) Reconciliation between gross operating income and net operating income:
| 2017 | 2016 | 2015
Revenue from sanitation services (i) | 12,223,746 | 11,122,232 | 8,946,825
Construction revenue | 3,150,877 | 3,732,877 | 3,336,716
Sales tax | (757,619) | (756,901) | (571,972)
Regulation, Control and Oversight Fee (TRCF) | (8,771) | - | -
Net revenue | 14,608,233 | 14,098,208 | 11,711,569
(i) Includes the amount of R$ 8,771 corresponding to the TRCF charged from customers from the municipalities regulated by ARSESP.

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