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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.