Goto Section: 65.105 | 65.301 | Table of Contents
FCC 65.300
Revised as of December 4, 2012
Goto Year:2011 |
2013
§ 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 § 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
§ 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]
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Goto Section: 65.105 | 65.301
Goto Year: 2011 |
2013
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