FCC Web Documents citing 32.5280

as compiled by hallikainen.com/FccRules on 2012 07 01

• http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-10-2418A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-10-2418A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-10-2418A1.txt
  • As PRT changes how it provides in-region, interstate and international, long distance services, PRT shall modify its cost allocation procedures as necessary to ensure that its imputation and access charge methodologies remain consistent with this Order. Under the Commission's rules, amounts imputed to PRT's in-region, interstate or international, long distance services pursuant to this Order must be debited to account 32.5280, which is the account for nonregulated operating revenue. To facilitate transparency of PRT's imputation of in-region, interstate and international, long distance costs, we require PRT, as a condition of this Order, to include the imputation charges it debits to account 5280 in its ARMIS Annual Summary Report, accompanied by an explanatory footnote for each line item identifying the amount imputed.
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-00-364A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-00-364A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-00-364A1.txt
  • to recover the entire amount of pledged contributions as an exogenous cost in the year the accounting change is adopted. We seek comment on whether we should allow carriers to adopt SFAS-116 for federal accounting purposes. Additional USTA proposals USTA has presented several additional proposals to further streamline our accounting and reporting requirements. USTA proposes that we eliminate the section 32.5280(c) subsidiary record requirement. This rule section requires carriers to maintain separate subsidiary categories for nonregulated revenue recorded in Account 5280, Nonregulated operating revenue. USTA contends that this subsidiary record requirement is unnecessary. In addition, USTA requests that we simplify deferred tax accounting by allowing carriers to book the Account 1437, Deferred tax regulatory asset, net of Account 4361, Deferred tax
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-01-305A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-01-305A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-01-305A1.txt
  • involving nonregulated assets and services are subject to our affiliate transactions rules. In the Notice, the Commission proposed that the affiliate transactions rules should not apply to nonregulated activities transferred from the carrier's nonregulated operations to its nonregulated affiliate. We defer action on this proposal, as it raises broader issues that should be considered in a more comprehensive fashion. Section 32.5280(c) subsidiary record requirement In the Notice, the Commission sought comment on USTA's proposal to eliminate the section 32.5280(c) subsidiary record requirement. This rule requires carriers to maintain subsidiary record categories for each nonregulated revenue item recorded in Account 5280, Nonregulated operating revenue. USTA contends that this subsidiary record requirement is unnecessary. We conclude that we can simplify the manner in
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-02-148A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-02-148A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-02-148A1.txt
  • In addition, the BOCs are required to file on an annual basis a cost allocation manual describing how they allocate costs between regulated and non-regulated activities, 47 C.F.R. §§ 43.21(d) and 64.901-64.903, and are required to have that cost allocation manual audited by an independent auditor every two years, 47 C.F.R. § 64.904. See also 47 C.F.R. §§ 32.23(c) and 32.5280. 47 C.F.R. § 53.209. The first biennial audit for New York was submitted to the Commission in June 2001. The second one will not be due until June 2003, after the statutory sunset date. 47 U.S.C. § 272(e)(1). Section 272(e) applies to a BOC or a BOC affiliate subject to section 251(c). An affiliate subject to section 251(c) is an
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-04-149A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-04-149A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-04-149A1.txt
  • Additional paid-in capital. 32.4530 Treasury stock. 32.4540 Other capital. 32.4550 Retained earnings. Subpart D-Instructions for Revenue Accounts 32.4999 General. 32.5000 Basic local service revenue. 32.5001 Basic area revenue. 32.5040 Private line revenue. 32.5060 Other basic area revenue. 32.5081 End user revenue. 32.5082 Switched access revenue. 32.5083 Special access revenue. 32.5100 Long distance message revenue. 32.5200 Miscellaneous revenue. 32.5230 Directory revenue. 32.5280 Nonregulated operating revenue. 32.5300 Uncollectible revenue. Subpart E-Instructions for Expense Accounts 32.5999 General. 32.6110 Network support expense. 32.6112 Motor vehicle expense. 32.6113 Aircraft expense. 32.6114 Tools and other work equipment expense. 32.6120 General support expenses. 32.6121 Land and building expenses. 32.6122 Furniture and artworks expense. 32.6123 Office equipment expense. 32.6124 General purpose computers expense. 32.6210 Central office switching expenses. 32.6211
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-07-12A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-07-12A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-07-12A1.txt
  • comparable access to unaffiliated interexchange carriers. Qwest also will modify its Cost Allocation Manual (CAM), filed pursuant to section 64.903 of the rules, to include its imputation methodology as necessary to ensure that its imputation methodology remains consistent with the requirements of section 272(e)(3) of the Act. The Commission requires Qwest to include the imputation charges it debits to account 32.5280 in its ARMIS filings, accompanied by an explanatory footnote for each line item identifying the amount imputed. The revised CAM will be subject to public comment. Low Volume Usage Plans. Qwest must comply with its commitment to continue offering, for at least two years after the effective date of the Order, two specified residential calling plans tailored to the needs
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-07-13A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-07-13A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-07-13A1.txt
  • access to unaffiliated interexchange carriers. We also direct Qwest to modify its CAM as necessary to ensure that its imputation methodology remains consistent with section 272(e)(3) as Qwest changes the degree to which it integrates its interLATA and BOC operations. Finally, under our rules, amounts imputed to Qwest's in-region, interLATA services pursuant to section 272(e)(3) must be debited to account 32.5280, which includes nonregulated operating revenue. To facilitate transparency of Qwest's imputation of integrated, in-region, interLATA costs, we require Qwest, as a condition of this Order, to include the imputation charges it debits to account 32.5280 in its ARMIS filings, accompanied by an explanatory footnote for each line item identifying the amount imputed. This requirement should pose at most a minimal
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-07-159A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-07-159A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-07-159A1.txt
  • charge methodologies remain consistent with section 272(e)(3) and this Order as each of these carriers changes the degree to which it integrates its local telephone and long distance operations. Finally, under our rules, amounts imputed to each BOC's or BOC independent incumbent LEC affiliate's in-region, long distance operations pursuant to section 272(e)(3) and this Order must be debited to account 32.5280, which includes nonregulated operating revenue. To facilitate transparency of each carrier's imputation of in-region, long distance costs, we require AT&T, Qwest, and Verizon, as a condition of this Order, to include the imputation charges it debits to account 32.5280 in its ARMIS filings, accompanied by an explanatory footnote for each line item identifying the amount imputed. This requirement should pose
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-08-120A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-08-120A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-08-120A1.txt
  • Order, to facilitate transparency of each carrier's imputation of in-region, long distance costs, we required AT&T, Qwest, and Verizon, as a condition of that order, to include the imputation charges in their ARMIS filings, accompanied by an explanatory footnote for each line item identifying the amount imputed. AT&T ``will continue to journalize revenue to Account 5280'' as required by section 32.5280(a) of the Commission's rules. AT&T has not, however, sought forbearance from the relevant ARMIS reports in the petition before us, and therefore it will continue to report its imputation data as required by the Section 272 Sunset Order based on the imputation methodology approved in its compliance plan. In particular, AT&T's compliance plan must describe how it will account for
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-08-271A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-08-271A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-08-271A1.txt
  • Commission has the authority to request further information or order an audit of any carrier's books to ensure compliance with our cost allocation requirements.'')). In the Section 272 Sunset Order, the Commission required amounts imputed to each BOC's or BOC independent incumbent LEC affiliate's in-region, long distance operations pursuant to section 272(e)(3) and that Order to be debited to account 32.5280. See Section 272(f)(1) Sunset of the BOC Separate Affiliate and Related Requirements; 2000 Biennial Regulatory Review Separate Affiliate Requirements of Section 64.1903 of the Commission's Rules; Petition of AT&T Inc. for Forbearance Under 47 U.S.C. § 160(c) with Regard to Certain Dominant Carrier Regulations for In-Region, Interexchange Services, WC Docket Nos. 02-112, 06-120, CC Docket No. 00-175, Report and Order
• http://www.fcc.gov/Bureaus/Common_Carrier/Notices/2000/fcc00364.doc http://www.fcc.gov/Bureaus/Common_Carrier/Notices/2000/fcc00364.txt
  • to recover the entire amount of pledged contributions as an exogenous cost in the year the accounting change is adopted. We seek comment on whether we should allow carriers to adopt SFAS-116 for federal accounting purposes. Additional USTA proposals USTA has presented several additional proposals to further streamline our accounting and reporting requirements. USTA proposes that we eliminate the section 32.5280(c) subsidiary record requirement. This rule section requires carriers to maintain separate subsidiary categories for nonregulated revenue recorded in Account 5280, Nonregulated operating revenue. USTA contends that this subsidiary record requirement is unnecessary. In addition, USTA requests that we simplify deferred tax accounting by allowing carriers to book the Account 1437, Deferred tax regulatory asset, net of Account 4361, Deferred tax
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4301c07.pdf
  • all aspects of the carriers' operations. Pursuant to section 272(e)(3) of the Communications Act of 1934, as amended by the Telecommunications Act of 1996, and Commission Order FCC 07-159, released August 31, 2007, to facilitate transparency of each carrier's imputation of in-region, long distance costs, AT&T, Qwest, and Verizon are required to include the imputation charges it debits to account 32.5280 in its ARMIS filings, accompanied by an explanatory footnote for each line item identifying the amount imputed. These data values with explanatory footnotes are to be provided in Report 43-01, Table 1, row 1045, columns (b) and (c). Note: The row and column instructions reflect both Class A and Class B account level reporting, unless otherwise noted. ROW INSTRUCTIONS Each
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4301p07.pdf
  • all aspects of the carriers' operations. Pursuant to section 272(e)(3) of the Communications Act of 1934, as amended by the Telecommunications Act of 1996, and Commission Order FCC 07-159, released August 31, 2007, to facilitate transparency of each carrier's imputation of in-region, long distance costs, AT&T, Qwest, and Verizon are required to include the imputation charges it debits to account 32.5280 in its ARMIS filings, accompanied by an explanatory footnote for each line item identifying the amount imputed. These data values with explanatory footnotes are to be provided in Report 43-01, Table 1, row 1045, columns (b) and (c). Note: The row and column instructions reflect both Class A and Class B account level reporting, unless otherwise noted. ROW INSTRUCTIONS Each
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4302c07.pdf
  • is no comparable Part 32 account. Pursuant to section 272(e)(3) of the Communications Act of 1934, as amended by the Telecommunications Act of 1996, and Commission Order FCC 07-159, released August 31, 2007, to facilitate transparency of each carrier's imputation of in-region, long distance costs, AT&T, Qwest, and Verizon are required to include the imputation charges it debits to account 32.5280 in its ARMIS filings, accompanied by an explanatory footnote for each line item identifying the amount imputed. These data values with explanatory footnotes are to be provided in Report 43-02, Table I-1, row 5280, column (b). ROW INSTRUCTIONS ROW 520 Local Network Services Revenues (Account 5000) - This amount equals the total of Rows/Accounts 5001, 5040, and 5060. 522 Network
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4302p07.pdf
  • is no comparable Part 32 account. Pursuant to section 272(e)(3) of the Communications Act of 1934, as amended by the Telecommunications Act of 1996, and Commission Order FCC 07-159, released August 31, 2007, to facilitate transparency of each carrier's imputation of in-region, long distance costs, AT&T, Qwest, and Verizon are required to include the imputation charges it debits to account 32.5280 in its ARMIS filings, accompanied by an explanatory footnote for each line item identifying the amount imputed. These data values with explanatory footnotes are to be provided in Report 43-02, Table I-1, row 5280, column (b). ROW INSTRUCTIONS ROW 520 Local Network Services Revenues (Account 5000) - This amount equals the total of Rows/Accounts 5001, 5040, and 5060. 522 Network
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4303c07.pdf
  • (f) and Report 43-04, Column (b). Pursuant to section 272(e)(3) of the Communications Act of 1934, as amended by the Telecommunications Act of 1996, and Commission Order FCC 07-159, released August 31, 2007, to facilitate transparency of each carrier's imputation of in-region, long distance costs, AT&T, Qwest, and Verizon are required to include the imputation charges it debits to account 32.5280 in its ARMIS filings, accompanied by an explanatory footnote for each line item identifying the amount imputed. These data values with explanatory footnotes are to be provided in Report 43-03, Table I, row 5280, columns (b), (d), and (j). ROW INSTRUCTIONS Row Description 520. Local Network Service Revenue - This amount equals the total of Rows/Accounts 5001, 5040, and 5060.
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4303p07.pdf
  • (f) and Report 43-04, Column (b). Pursuant to section 272(e)(3) of the Communications Act of 1934, as amended by the Telecommunications Act of 1996, and Commission Order FCC 07-159, released August 31, 2007, to facilitate transparency of each carrier's imputation of in-region, long distance costs, AT&T, Qwest, and Verizon are required to include the imputation charges it debits to account 32.5280 in its ARMIS filings, accompanied by an explanatory footnote for each line item identifying the amount imputed. These data values with explanatory footnotes are to be provided in Report 43-03, Table I, row 5280, columns (b), (d), and (j). ROW INSTRUCTIONS Row Description 520. Local Network Service Revenue - This amount equals the total of Rows/Accounts 5001, 5040, and 5060.
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/procs07.pdf
  • Reports 43-01, 43-02 and 43-03 Changes: Pursuant to section 272(e)(3) of the Communications Act of 1934, as amended by the Telecommunications Act of 1996, and Commission Order FCC 07-159, released August 31, 2007, to facilitate transparency of each carrier's imputation of in-region, long distance costs, AT&T, Qwest, and Verizon are required to include the imputation charges it debits to account 32.5280 in its ARMIS filings, accompanied by an explanatory footnote for each line item identifying the amount imputed. These data values with explanatory footnotes are to be provided in Report 43-01, Table 1, row 1045, columns (b) and (c); Report 43-02, Table I-1, row 5280, column (b); and Report 43-03, Table I, row 5280, columns (b), (d), and (j). 3. Filing
• http://www.fcc.gov/wcb/eafs/help/system_changes.html
  • Reporting Year 2007 Pursuant to section 272(e)(3) of the Communications Act of 1934, as amended by the Telecommunications Act of 1996, and the Commission's 272 Sunset Order [39]FCC 07-159, released August 31, 2007, to facilitate transparency of each carriers imputation of in-region, long distance costs, AT&T, Qwest, and Verizon are required to include the imputation charges it debits to account 32.5280 in its ARMIS filings, accompanied by an explanatory footnote for each line item identifying the amount imputed. These data values with explanatory footnotes are to be provided in FCC Report 43-01, Table 1, row 1045, columns (b) and (c); FCC Report 43-02, Table I-1, row 5280, column (b); and FCC Report 43-03, Table I, row 5280, columns (b), (d), and