FCC Web Documents citing 32.6621

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
  • mid-sized incumbent local exchange carriers, shall maintain the following subaccounts for expenses recorded in this account: 6620.1 Wholesale 6620.2 Retail (1) 6620.1 Wholesale. This subaccount shall include costs associated with telecommunications services provided for resale to other telecommunications carriers. (2) 6620.2 Retail. This subaccount shall include costs associated with telecommunications services provided to subscribers who are not telecommunications carriers. Section 32.6621 Call completion services is deleted. Section 32.6622 Number services is deleted. Section 32.6623 Customer services is deleted. Section 32.6710 Executive and planning is deleted. Section 32.6711 Executive is deleted. Section 32.6712 Planning is deleted. Section 32.6720 General and administrative is revised to read as follows: § 32.6720 General and administrative. This account shall include costs incurred in the provision of
• 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
  • Power expense. 32.6532 Network administration expense. 32.6533 Testing expense. 32.6534 Plant operations administration expense. 32.6535 Engineering expense. 32.6540 Access expense. 32.6560 Depreciation and amortization expenses. 32.6561 Depreciation expense-telecommunications plant in service. 32.6562 Depreciation expense-property held for future telecommunications use. 32.6563 Amortization expense-tangible. 32.6564 Amortization expense-intangible. 32.6565 Amortization expense-other. 32.6610 Marketing. 32.6611 Product management and sales. 32.6613 Product advertising. 32.6620 Services. 32.6621 Call completion services. 32.6622 Number services. 32.6623 Customer services. 32.6720 General and administrative. 32.6790 Provision for uncollectible notes receivable. Subpart F-Instructions for Other Income Accounts 32.6999 General. 32.7099 Content of accounts. 32.7100 Other operating income and expenses. 32.7199 Content of accounts. 32.7200 Operating taxes. 32.7210 Operating investment tax credits-net. 32.7220 Operating Federal income taxes. 32.7230 Operating state and local income
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-96-325A1.pdf
  • For incumbent LECs that are designated as Class A companies under § 32.11 of this chapter, except as provided in paragraph (d), avoided retail costs shall: (1) include, as direct costs, the costs recorded 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
• http://www.fcc.gov/Bureaus/Common_Carrier/Orders/1996/fcc96325.pdf
  • For incumbent LECs that are designated as Class A companies under § 32.11 of this chapter, except as provided in paragraph (d), avoided retail costs shall: (1) include, as direct costs, the costs recorded 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