Goto Section: 64.902 | 64.904 | Table of Contents
FCC 64.903
Revised as of October 2, 2015
Goto Year:2014 |
2016
§ 64.903 Cost allocation manuals.
(a) Each incumbent local exchange carrier having annual revenues from
regulated telecommunications operations that are equal to or above the
indexed revenue threshold (as defined in § 32.9000 of this chapter) except
mid-sized incumbent local exchange carriers is required to file a cost
allocation manual describing how it separates regulated from nonregulated
costs. The manual shall contain the following information regarding the
carrier's allocation of costs between regulated and nonregulated activities:
(1) A description of each of the carrier's nonregulated activities;
(2) A list of all the activities to which the carrier now accords incidental
accounting treatment and the justification therefor;
(3) A chart showing all of the carrier's corporate affiliates;
(4) A statement identifying each affiliate that engages in or will engage in
transactions with the carrier and describing the nature, terms and frequency
of each transaction;
(5) A cost apportionment table showing, for each account containing costs
incurred in providing regulated services, the cost pools with that account,
the procedures used to place costs into each cost pool, and the method used
to apportion the costs within each cost pool between regulated and
nonregulated activities; and
(6) A description of the time reporting procedures that the carrier uses,
including the methods or studies designed to measure and allocate
non-productive time.
(b) Each carrier shall ensure that the information contained in its cost
allocation manual is accurate. Carriers must update their cost allocation
manuals at least annually, except that changes to the cost apportionment
table and to the description of time reporting procedures must be filed at
the time of implementation. Annual cost allocation manual updates shall be
filed on or before the last working day of each calendar year. Proposed
changes in the description of time reporting procedures, the statement
concerning affiliate transactions, and the cost apportionment table must be
accompanied by a statement quantifying the impact of each change on
regulated operations. Changes in the description of time reporting
procedures and the statement concerning affiliate transactions must be
quantified in $100,000 increments at the account level. Changes in cost
apportionment tables must be quantified in $100,000 increments at the cost
pool level. The Chief, Wireline Competition Bureau may suspend any such
changes for a period not to exceed 180 days, and may thereafter allow the
change to become effective or prescribe a different procedure.
(c) The Commission may by order require any other communications common
carrier to file and maintain a cost allocation manual as provided in this
section.
[ 57 FR 4375 , Feb. 5, 1992, as amended at 59 FR 46358 , Sept. 8, 1994; 61 FR 50246 , Sept. 25, 1996; 62 FR 39779 , July 24, 1997; 65 FR 16335 , Mar. 28,
2000; 67 FR 5702 , Feb. 6, 2002; 67 FR 13229 , Mar. 21, 2002]
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Goto Section: 64.902 | 64.904
Goto Year: 2014 |
2016
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