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28. Operating revenue | 12 Months Ended
--- | ---
Dec. 31, 2018
Operating Revenue |
Operating revenue | (a) Revenue from sanitation services:
| 2018 | 2017 | 2016
Metropolitan region of São Paulo | 10,295,509 | 8,636,926 | 7,749,694
Regional Systems | 3,958,100 | 3,586,820 | 3,372,538
Total | 14,253,609 | 12,223,746 | 11,122,232
(b) Reconciliation between gross operating income and net operating income:
| 2018 | 2017 | 2016
Revenue from sanitation services (i) | 14,253,609 | 12,223,746 | 11,122,232
Construction revenue | 2,802,670 | 3,150,877 | 3,732,877
Sales tax | (916,808) | (757,619) | (756,901)
Regulation, Control and Oversight Fee (TRCF) (ii) | (54,377) | (8,771) | -
Net revenue | 16,085,094 | 14,608,233 | 14,098,208
(i) Includes the amount of R$63,901 corresponding to the TRCF charged from customers from the municipalities regulated by ARSESP. (ii) Amount payable to ARSESP referring to regulation, control and oversight activities, pursuant to State Complementary Law 1,025/07.

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