Goto Section: 65.105 | 65.301 | Table of Contents
FCC 65.300
Revised as of October 1, 2008
Goto Year:2007 |
2009
Sec. 65.300 Calculations of the components and weights of the cost of capital.
(a) Sections 65.301 through 65.303 specify the calculations that are to be
performed in computing cost of debt, cost of preferred stock, and financial
structure weights for prescription proceedings. The calculations shall
determine, where applicable, a composite cost of debt, a composite cost of
preferred stock, and a composite financial structure for all local exchange
carriers with annual revenues equal to or above the indexed revenue
threshold as defined in Sec. 32.9000. The calculations shall be based on data
reported to the Commission in FCC Report 43–02. (See 47 CFR 43.21). The
results of the calculations shall be used in the represcription proceeding
to which they relate unless the record in that proceeding shows that their
use would be unreasonable.
(b) Excluded from cost of capital calculations made pursuant to Sec. 65.300
shall be those sources of financing that are not investor supplied, or that
are otherwise subtracted from a carrier's rate base pursuant to Commission
orders governing the calculation of net rate base amounts in tariff filings
that are made pursuant to section 203 of the Communications Act of 1934, 47
U.S.C. 203, or that were treated as “zero cost” sources of financing in
section 450 and subpart G of this part 65. Specifically excluded are:
accounts payable, accrued taxes, accrued interest, dividends payable,
deferred credits and operating reserves, deferred taxes and deferred tax
credits.
[ 60 FR 28545 , June 1, 1995, as amended at 67 FR 5702 , Feb. 6, 2002]
Goto Section: 65.105 | 65.301
Goto Year: 2007 |
2009
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