Table:
|  |  | Year Ended December 31, 2018 |  |
| --- | --- | --- | --- |
|  | Reported Balances | Impact of ASC 606 | ASC 605 Historical Adjusted Balances |
|  |  | (Dollars in millions, except per share amounts and shares in thousands) |  |
| Operating revenue | $23,443 | 39 | 23,482 |
| Cost of services and products (exclusive of depreciation and amortization) | 10,862 | 22 | 10,884 |
| Selling,general and administrative | 4,165 | 71 | 4,236 |
| Interest expense | 2,177 | (9) | 2,168 |
| Income tax expense | 170 | (12) | 158 |
| Net loss | (1,733) | (33) | (1,766) |
| BASIC AND DILUTED LOSS PER COMMON SHARE |  |  |  |
| BASIC | $(1.63) | (0.03) | (1.66) |
| DILUTED | $(1.63) | (0.03) | (1.66) |
| WEIGHTED-AVERAGE COMMON SHARES OUTSTANDING |  |  |  |
| BASIC | 1,065,866 | - | 1,065,866 |
| DILUTED | 1,065,866 | - | 1,065,866 |
Paragraphs:
(5) Revenue Recognition
The following tables present our reported results under ASC 606 and a reconciliation to results using the historical accounting method:
Question:
What method is used for the reconciliation of results?
Answer: historical accounting method