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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.