Goto Section: 32.4 | 32.12 | Table of Contents
FCC 32.11
Revised as of October 1, 2008
Goto Year:2007 |
2009
Sec. 32.11 Classification of companies.
(a) For purposes of this section, the term “company” or “companies” means
incumbent local exchange carrier(s) as defined in section 251(h) of the
Communications Act, and any other carriers that the Commission designates by
Order. Incumbent local exchange carriers' successor or assign companies, as
defined in section 251(h)(1)(B)(ii) of the Communications Act, that are
found to be non-dominant by the Commission, will not be subject to this
Uniform System of Accounts.
(b) For accounting purposes, companies are divided into classes as follows:
(1) Class A. Companies having annual revenues from regulated
telecommunications operations that are equal to or above the indexed revenue
threshold.
(2) Class B. Companies having annual revenues from regulated
telecommunications operations that are less than the indexed revenue
threshold.
(c) Class A companies, except mid-sized incumbent local exchange carriers,
as defined by Sec. 32.9000, shall keep all the accounts of this system of
accounts which are applicable to their affairs and are designated as Class A
accounts. Class A companies, which include mid-sized incumbent local
exchange carriers, shall keep Basic Property Records in compliance with the
requirements of Sec. Sec. 32.2000(e) and (f).
(d) Class B companies and mid-sized incumbent local exchange carriers, as
defined by Sec. 32.9000, shall keep all accounts of this system of accounts
which are applicable to their affairs and are designated as Class B
accounts. Mid-sized incumbent local exchange carriers shall also maintain
subsidiary record categories necessary to provide the pole attachment data
currently provided in the Class A accounts. Class B companies shall keep
Continuing Property Records in compliance with the requirements of
Sec. Sec. 32.2000(e)(7)(i)(A) and 32.2000(f).
(e) Class B companies and mid-sized incumbent local exchange carriers, as
defined by Sec. 32.9000 of this part, that desire more detailed accounting may
adopt the accounts prescribed for Class A companies upon the submission of a
written notification to the Commission.
(f) The classification of a company shall be determined at the start of the
calendar year following the first time its annual operating revenue from
regulated telecommunications operations equals, exceeds, or falls below the
indexed revenue threshold.
[ 67 FR 5679 , Feb. 6, 2002, as amended at 69 FR 53648 , Sept. 2, 2004]
Goto Section: 32.4 | 32.12
Goto Year: 2007 |
2009
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