FCC Web Documents citing 32.7300

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

• http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-03-3912A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-03-3912A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-03-3912A1.txt
  • Other Items in the Aggregate'' to ``All Other Special Charges.'' Row 0270 - The row title is changed from ``Total of Account 7370'' to ``Total.'' Report Definition - Row/Column Instructions Row 0100 - The definition of this row is revised to read: ``Lobbying Expenses - Enter the amount charged to Account 7300 that reflects lobbying expenses, as defined in Section 32.7300 (h)(1) of the Commission's Rules.'' Row 0200 - The definition of this row is revised to read: ``Membership Fees and Dues - Enter the amount charged to Account 7300 that reflects membership fees and dues as defined in Section 32.7300 (h)(3) of the Commission's Rules.'' The row section ``Abandoned Construction Projects Amounting to $500,000 or More'' is revised to read:
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-06-488A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-06-488A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-06-488A1.txt
  • (2) whether the insurance premiums would result in two separate charges being included in ratemaking for the same activity. We also ask parties to address the effect, if any, that ratemaking treatment should have on accounting treatment of such costs. In this connection, parties are asked to discuss which key man insurance costs, if any, should be recorded in section 32.7300, Nonoperating Income and Expense. That section provides that the account is to be used ``to record the results of transactions, events and circumstances affecting the company [that] are not operational in nature.'' 47 C.F.R. 32.7300. This issue is of primary importance to rate-of-return local exchange carriers because it has ratemaking implications for them. We therefore request the National Exchange Carrier
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-10-1741A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-10-1741A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-10-1741A1.txt
  • 11/30/13 3060-0782 Petition for Limited Modification of LATA Boundaries to Provide Expanded Local Calling Service (ELCS) at Various Locations 11/30/12 3060-0783 Sec. 90.176 03/31/12 3060-0787 Implementation of Subscriber Carrier Selection Changes Provisions of the Telecommunications Act of 1996; Policies and Rules Concerning Unauthorized Changes of Consumers' Long Distance 07/31/11 3060-0788 DTV Showings/Interference Agreements 10/31/13 3060-0790 Sec. 68.110(c) 09/30/12 3060-0791 Sec. 32.7300, Accounting for Judgments and Other Costs Associated with Litigation 09/30/12 3060-0795 FCC 606 06/30/11 3060-0798 FCC 601 09/30/13 3060-0799 FCC 602 09/30/13 3060-0800 FCC 603 01/31/11 3060-0804 FCC 465, FCC 466, FCC 466-A, and FCC 467 11/30/11 3060-0805 Secs. 90.523, 90.527, 90.545 and 90.1211 07/31/11 3060-0806 FCC 470 and FCC 471 01/31/11 3060-0807 Sec. 51.803 and Supplemental Procedures for Petitions
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-11-2050A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-11-2050A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-11-2050A1.txt
  • requirements in rule 32.2000 for price cap incumbent LECs. AT&T and Qwest also request that the Commission eliminate the materiality threshold in rule 32.26 and allow carriers to follow a materiality threshold consistent with GAAP. AT&T also requests that the Commission eliminate rules that require maintaining records on jurisdictional differences in rules 32.1500, 32.4370 and 32.7910, lobbying expenses in rule 32.7300, deferred taxes in rules 32.4341 and 32.4361, and prior approval for changes to time sampling. By contrast, the Ad Hoc Telecommunications Users Committee (Ad Hoc) opposes the requests of AT&T, Verizon and Qwest, arguing that those rules are still necessary. Petition of AT&T Inc. for Forbearance Under 47 U.S.C. § 160 from Enforcement of Certain of the Commission's Cost Assignment
• 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
  • 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 taxes. 32.7240 Operating other taxes. 32.7250 Provision for deferred operating income taxes - net. 32.7299 Content of accounts. 32.7300 Nonoperating income and expense. 32.7399 Content of accounts. 32.7400 Nonoperating taxes. 32.7499 Content of accounts. 32.7500 Interest and related items. 32.7599 Content of accounts. 32.7600 Extraordinary items. 32.7899 Content of accounts. 32.7910 Income effect of jurisdictional ratemaking differences - net. 32.7990 Nonregulated net income. Subpart G-Glossary 32.9000 Glossary of terms. Section 32.11 Classification of companies is revised to read as
• 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
  • 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 taxes. 32.7240 Operating other taxes. 32.7250 Provision for deferred operating income taxes-net. 32.7299 Content of accounts. 32.7300 Nonoperating income and expense. 32.7399 Content of accounts. 32.7400 Nonoperating taxes. 32.7499 Content of accounts. 32.7500 Interest and related items. 32.7599 Content of accounts. 32.7600 Extraordinary items. 32.7899 Content of accounts. 32.7910 Income effect of jurisdictional ratemaking differences-net. 32.7990 Nonregulated net income. Subpart G-Glossary 32.9000 Glossary of terms. Section 32.11 Classification of Companies is amended by revising paragraph (a) to
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-04-182A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-04-182A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-04-182A1.txt
  • separation of non-regulated payphone costs from non-regulated advertising costs otherwise related to those payphone costs. Moreover, the advertising is related to the payphone operation. It makes use of the very same enclosure used to house the payphone. To the extent that regulated accounting classifications are at all relevant here, advertising revenues appear to be analogous to ``non-operating'' revenues under section 32.7300 of our regulations, which can be addressed by simply subtracting such revenues from the overall payphone ``revenue requirement.'' The RBOC Coalition's initial study found average incidental revenue of $.34 per payphone per month, and its supplemental study estimated average incidental revenue of $.74 per payphone per month. The IXCs do not develop any competing estimate of average incidental revenue. We
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4302c03.pdf
  • December 2003 Page 57 of 61 TABLE I-6 - SPECIAL CHARGES GENERAL INSTRUCTIONS This table displays expenses the carriers incurred for special charges during the current reporting period. All dollar amounts must be rounded to the nearest thousand. ROW INSTRUCTIONS ROW 0100 Lobbying Expenses - Enter the amount charged to Account 7300 that reflects lobbying expenses, as defined in Section 32.7300(h)(1) of the Commission's Rules. OTHER SPECIAL CHARGES 0200 Membership Fees and Dues - Enter the amount charged to Account 7300 that reflects membership fees and dues as defined in Section 32.7300(h)(3) of the Commission's Rules. Abandoned Construction Projects Amounting to $500,000 or More - The cost of construction projects that have been abandoned during the reporting period, as defined in
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4302p03.pdf
  • December 2003 Page 57 of 61 TABLE I-6 - SPECIAL CHARGES GENERAL INSTRUCTIONS This table displays expenses the carriers incurred for special charges during the current reporting period. All dollar amounts must be rounded to the nearest thousand. ROW INSTRUCTIONS ROW 0100 Lobbying Expenses - Enter the amount charged to Account 7300 that reflects lobbying expenses, as defined in Section 32.7300(h)(1) of the Commission's Rules. OTHER SPECIAL CHARGES 0200 Membership Fees and Dues - Enter the amount charged to Account 7300 that reflects membership fees and dues as defined in Section 32.7300(h)(3) of the Commission's Rules. Abandoned Construction Projects Amounting to $500,000 or More - The cost of construction projects that have been abandoned during the reporting period, as defined in
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4302c04.pdf
  • December 2004 Page 57 of 61 TABLE I-6 - SPECIAL CHARGES GENERAL INSTRUCTIONS This table displays expenses the carriers incurred for special charges during the current reporting period. All dollar amounts must be rounded to the nearest thousand. ROW INSTRUCTIONS ROW 0100 Lobbying Expenses - Enter the amount charged to Account 7300 that reflects lobbying expenses, as defined in Section 32.7300(h)(1) of the Commission's Rules. OTHER SPECIAL CHARGES 0200 Membership Fees and Dues - Enter the amount charged to Account 7300 that reflects membership fees and dues as defined in Section 32.7300(h)(3) of the Commission's Rules. Abandoned Construction Projects Amounting to $500,000 or More - The cost of construction projects that have been abandoned during the reporting period, as defined in
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4302p04.pdf
  • December 2004 Page 57 of 61 TABLE I-6 - SPECIAL CHARGES GENERAL INSTRUCTIONS This table displays expenses the carriers incurred for special charges during the current reporting period. All dollar amounts must be rounded to the nearest thousand. ROW INSTRUCTIONS ROW 0100 Lobbying Expenses - Enter the amount charged to Account 7300 that reflects lobbying expenses, as defined in Section 32.7300(h)(1) of the Commission's Rules. OTHER SPECIAL CHARGES 0200 Membership Fees and Dues - Enter the amount charged to Account 7300 that reflects membership fees and dues as defined in Section 32.7300(h)(3) of the Commission's Rules. Abandoned Construction Projects Amounting to $500,000 or More - The cost of construction projects that have been abandoned during the reporting period, as defined in
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4302c05.pdf
  • December 2005 Page 57 of 61 TABLE I-6 - SPECIAL CHARGES GENERAL INSTRUCTIONS This table displays expenses the carriers incurred for special charges during the current reporting period. All dollar amounts must be rounded to the nearest thousand. ROW INSTRUCTIONS ROW 0100 Lobbying Expenses - Enter the amount charged to Account 7300 that reflects lobbying expenses, as defined in Section 32.7300(h)(1) of the Commission's Rules. OTHER SPECIAL CHARGES 0200 Membership Fees and Dues - Enter the amount charged to Account 7300 that reflects membership fees and dues as defined in Section 32.7300(h)(3) of the Commission's Rules. Abandoned Construction Projects Amounting to $500,000 or More - The cost of construction projects that have been abandoned during the reporting period, as defined in
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4302p05.pdf
  • December 2005 Page 57 of 61 TABLE I-6 - SPECIAL CHARGES GENERAL INSTRUCTIONS This table displays expenses the carriers incurred for special charges during the current reporting period. All dollar amounts must be rounded to the nearest thousand. ROW INSTRUCTIONS ROW 0100 Lobbying Expenses - Enter the amount charged to Account 7300 that reflects lobbying expenses, as defined in Section 32.7300(h)(1) of the Commission's Rules. OTHER SPECIAL CHARGES 0200 Membership Fees and Dues - Enter the amount charged to Account 7300 that reflects membership fees and dues as defined in Section 32.7300(h)(3) of the Commission's Rules. Abandoned Construction Projects Amounting to $500,000 or More - The cost of construction projects that have been abandoned during the reporting period, as defined in
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4302c06.pdf
  • December 2006 Page 57 of 61 TABLE I-6 - SPECIAL CHARGES GENERAL INSTRUCTIONS This table displays expenses the carriers incurred for special charges during the current reporting period. All dollar amounts must be rounded to the nearest thousand. ROW INSTRUCTIONS ROW 0100 Lobbying Expenses - Enter the amount charged to Account 7300 that reflects lobbying expenses, as defined in Section 32.7300(h)(1) of the Commission's Rules. OTHER SPECIAL CHARGES 0200 Membership Fees and Dues - Enter the amount charged to Account 7300 that reflects membership fees and dues as defined in Section 32.7300(h)(3) of the Commission's Rules. Abandoned Construction Projects Amounting to $500,000 or More - The cost of construction projects that have been abandoned during the reporting period, as defined in
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4302p06.pdf
  • December 2006 Page 57 of 61 TABLE I-6 - SPECIAL CHARGES GENERAL INSTRUCTIONS This table displays expenses the carriers incurred for special charges during the current reporting period. All dollar amounts must be rounded to the nearest thousand. ROW INSTRUCTIONS ROW 0100 Lobbying Expenses - Enter the amount charged to Account 7300 that reflects lobbying expenses, as defined in Section 32.7300(h)(1) of the Commission's Rules. OTHER SPECIAL CHARGES 0200 Membership Fees and Dues - Enter the amount charged to Account 7300 that reflects membership fees and dues as defined in Section 32.7300(h)(3) of the Commission's Rules. Abandoned Construction Projects Amounting to $500,000 or More - The cost of construction projects that have been abandoned during the reporting period, as defined in
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4302c07.pdf
  • December 2007 Page 57 of 61 TABLE I-6 - SPECIAL CHARGES GENERAL INSTRUCTIONS This table displays expenses the carriers incurred for special charges during the current reporting period. All dollar amounts must be rounded to the nearest thousand. ROW INSTRUCTIONS ROW 0100 Lobbying Expenses - Enter the amount charged to Account 7300 that reflects lobbying expenses, as defined in Section 32.7300(h)(1) of the Commission's Rules. OTHER SPECIAL CHARGES 0200 Membership Fees and Dues - Enter the amount charged to Account 7300 that reflects membership fees and dues as defined in Section 32.7300(h)(3) of the Commission's Rules. Abandoned Construction Projects Amounting to $500,000 or More - The cost of construction projects that have been abandoned during the reporting period, as defined in
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4302p07.pdf
  • December 2007 Page 57 of 61 TABLE I-6 - SPECIAL CHARGES GENERAL INSTRUCTIONS This table displays expenses the carriers incurred for special charges during the current reporting period. All dollar amounts must be rounded to the nearest thousand. ROW INSTRUCTIONS ROW 0100 Lobbying Expenses - Enter the amount charged to Account 7300 that reflects lobbying expenses, as defined in Section 32.7300(h)(1) of the Commission's Rules. OTHER SPECIAL CHARGES 0200 Membership Fees and Dues - Enter the amount charged to Account 7300 that reflects membership fees and dues as defined in Section 32.7300(h)(3) of the Commission's Rules. Abandoned Construction Projects Amounting to $500,000 or More - The cost of construction projects that have been abandoned during the reporting period, as defined in