FCC Web Documents citing 32.6121

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

• 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
  • Other basic area revenue. 32.5081 End user revenue. 32.5082 Switched access revenue. 32.5083 Special access revenue. 32.5105 Long distance message revenue. 32.5200 Miscellaneous 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 Non-digital switching expense. 32.6212 Digital electronic switching expense. 32.6220 Operator systems expense. 32.6230 Central office transmission expense. 32.6231 Radio systems expense. 32.6232 Circuit equipment expense. Information origination/termination expense. 32.6311 Station apparatus expense. 32.6341 Large private branch
• 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
  • 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 Non-digital switching expense. 32.6212 Digital electronic switching expense. 32.6220 Operator systems expense. 32.6230 Central office transmission expense. 32.6231 Radio systems expense. 32.6232 Circuit equipment expense. 32.6310 Information origination/termination expense. 32.6311 Station apparatus expense. 32.6341 Large private
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-96-325A1.pdf
  • in USOA accounts 6611 (product management), 6612 (sales), 6613 (product advertising), 6621 (call completion services), 6622 (number services), and 6623 (customer services) (§§ 32.6611, 32.6612, 32.6613, 32.6621, 32.6622, and 32.6623); (2) include, as indirect costs, a portion of the costs recorded in USOA accounts 6121- 6124 (general support expenses), 6612, 6711, 6721-6728 (corporate operations expenses), and 5301 (telecommunications uncollectibles) (§§ 32.6121-32.6124, 32.6612, 32.6711, 32.6721-32.6728, and 32.5301); and(3) not include plant-specific expenses and plant non-specific expenses, other than general support expenses (§§ 32.6110-32.6116, 32.6210-32.6565). Federal Communications Commission 96-325 B-38 (d) Costs included in accounts 6611-6613 and 6621-6623 described in paragraph (c) (§§ 32.6611-32.6613 and 32.6621-32.6623) may be included in wholesale rates only to the extent that the incumbent LEC proves to a
• http://www.fcc.gov/Bureaus/Cable/Orders/2000/fcc00116.doc
  • § 32.6113), special purpose vehicles expense (47 C.F.R. § 32.6114), garage work equipment expense (47 C.F.R. § 32.6115), other work equipment expense (47 C.F.R. § 32.6116). See 47 C.F.R. § 32.6120. Account 6120 (General Support Expenses) includes a summary for reporting purposes of the contents of Accounts 6121 through 6124. Account 6120 includes: land and building expense (47 C.F.R. § 32.6121), furniture and art work expense (47 C.F.R. § 32.6122), office equipment expense (47 C.F.R. § 32.6123), general purpose computers expense (47 C.F.R. § 32.6124). See 47 C.F.R. § 32.6534. See 47 C.F.R. § 32.6535. See 47 C.F.R. § 32.6211, § 32.2231. See NCTA Comments at 32-35. See, e.g., AT&T Comments at 20; GTE Comments at 10; NCTA Comments at 26-34;
• http://www.fcc.gov/Bureaus/Common_Carrier/Orders/1996/fcc96325.pdf
  • in USOA accounts 6611 (product management), 6612 (sales), 6613 (product advertising), 6621 (call completion services), 6622 (number services), and 6623 (customer services) (§§ 32.6611, 32.6612, 32.6613, 32.6621, 32.6622, and 32.6623); (2) include, as indirect costs, a portion of the costs recorded in USOA accounts 6121- 6124 (general support expenses), 6612, 6711, 6721-6728 (corporate operations expenses), and 5301 (telecommunications uncollectibles) (§§ 32.6121-32.6124, 32.6612, 32.6711, 32.6721-32.6728, and 32.5301); and(3) not include plant-specific expenses and plant non-specific expenses, other than general support expenses (§§ 32.6110-32.6116, 32.6210-32.6565). Federal Communications Commission 96-325 B-38 (d) Costs included in accounts 6611-6613 and 6621-6623 described in paragraph (c) (§§ 32.6611-32.6613 and 32.6621-32.6623) may be included in wholesale rates only to the extent that the incumbent LEC proves to a
• http://www.fcc.gov/wcb/armis/documents/aad_92_42_moorder_da_93_765.pdf
  • when in fact only half of Building B should be allocated to regulated. 36 UST A Comments at II; BellSouth Comments at 12; CBT Comments at 3; GTE Comments at 9; NYNEX Comments at 3-4; Pacific Comments at 12-13; Southwestern Comments at 11; United Comments at 5-6; U S West Comments at 7; Pacific Replies at 8. 37 47 C.F.R §32.6121. 38 See, e.g., Bell Atlantic Operating Companies' Permanent Cost Allocation Manual for the Separation of Regulated and Nonregulated Costs, 3 FCC Rcd 109. 120 (1988)(Bell Atlantic Order). 39 BellSouth Comments at 12; GTE Comments at 9-10. 4667 Federal Communications Commission Record DA 93-765 8 FCC Rcd No. [4 are captured. thereby eliminating the need for a separate cost pool. We