FCC Web Documents citing 36.191

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

• http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-12-168A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-12-168A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-12-168A1.txt
  • relationships for price cap carriers, but gave rate-of-return carriers the option freezing their category relationships or leaving them unfrozen. The Commission has subsequently extended the separations freeze. On May 25, 2011, Eastex Telephone Cooperative, Inc. (Eastex), a rate-of-return carrier which elected in 2001 to freeze its category relationships, filed a petition seeking a waiver of sections 36.3, 36.123-126, 36-141, 36.152-157, 36.191 and 36.372-382 of the Commission's rules to unfreeze Part 36 category relationships. The Wireline Competition Bureau seeks comment on Eastex's petition. Interested parties may file comments on or before March 9, 2012 and reply comments on or before March 26, 2012. All pleadings are to reference CC Docket No. 80-286. Comments may be filed using the Commission's Electronic Comment Filing
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-12-168A2.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-12-168A2.txt
  • Content-Type: text/plain Content-Transfer-Encoding: 8bit Before the FEDERAL COMMUNICATIONS COMMISSION Washington, D.C. 20554 In the Matter of ) ) Jurisdictional Separations and Referral ) CC Docket No. 80-286 To the Federal-State Joint Board ) ) Petition by Eastex Telephone Cooperative, Inc. ) For Waiver of 47 C.F.R. Sections 36.3, 36.123-126, ) 36.141, 36.152-157, 36.191 and 36.372-382 ) to Unfreeze Part 36 Category Relationships ) To: Chief, Wireline Competition Bureau PETITION OF EASTEX TELEPHONE COOPERATIVE, INC. FOR WAIVER OF 47 C.F.R. SECTIONS 36.3, 36.123-126, 36.141, 36.152-157, 36.191 AND 36.372- 382 TO UNFREEZE PART 36 CATEGORY RELATIONSHIPS Pursuant to Section 1.3 of the rules of the Federal Communications Commission ("FCC" or "Commission"),1 Eastex Telephone Cooperative, Inc.
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-12-945A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-12-945A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-12-945A1.txt
  • Content-Type: text/plain Content-Transfer-Encoding: 8bit Before the Federal Communications Commission Washington, D.C. 20554 In the Matter of Petition by Eastex Telephone Cooperative, Inc. Pursuant to 47 C.F.R Sections 36.3, 36.123-126, 36.141, 36.152-157, 36.191, and 36.372-382 for Commission Approval to Unfreeze Part 36 Category Relationships ) ) ) ) ) ) ) CC Docket No. 80-286 ORDER Adopted: June 15, 2012 Released: June 15, 2012 By the Chief, Wireline Competition Bureau: INTRODUCTION In this Order, we grant a request from Eastex Telephone Cooperative, Inc. (Eastex), a rural rate-of-return incumbent local exchange carrier (incumbent LEC)
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-01-162A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-01-162A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-01-162A1.txt
  • areas shall apportion Category 4 Host/Remote message Cable and Wire Facilities C&WF among the jurisdictions using the relative number of study area minutes-of-use kilometers applicable to such facilities, as specified in § 36.157(a)(1), for the twelve month period ending December 31, 2000. Direct assignment of any Category 4 equipment to the jurisdictions shall be updated annually. Equal Access Equipment Section 36.191 is amended as follows: . (a) . . . (d) Effective July 1, 2001, through June 30, 2006, all study areas shall apportion Equal Access Equipment, as specified in § 36.191(a), among the jurisdictions using the relative state and interstate equal access traffic, as specified in § 36.191(c), for the twelve month period ending December 31, 2000. Subpart C -
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-09-24A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-09-24A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-09-24A1.txt
  • Cable and Wire Facilities C&WF among the jurisdictions using the relative number of study area minutes-of-use kilometers applicable to such facilities, as specified in § 36.157(a)(1), for the twelve month period ending December 31, 2000. Direct assignment of any Category 4 equipment to the jurisdictions shall be updated annually. * * * * * Equal Access Equipment 14. Amend Section 36.191 by revising paragraph (d) to read as follows: § 36.191 Equal access equipment. * * * * * (d) Effective July 1, 2001, through June 30, 2010, all study areas shall apportion Equal Access Equipment, as specified in § 36.191(a), among the jurisdictions using the relative state and interstate equal access traffic, as specified in § 36.191(c), for the twelve
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-09-44A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-09-44A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-09-44A1.txt
  • Cable and Wire Facilities C&WF among the jurisdictions using the relative number of study area minutes-of-use kilometers applicable to such facilities, as specified in § 36.157(a)(1), for the twelve month period ending December 31, 2000. Direct assignment of any Category 4 equipment to the jurisdictions shall be updated annually. * * * * * Equal Access Equipment 14. Amend Section 36.191 by revising paragraph (d) to read as follows: § 36.191 Equal access equipment. * * * * * (d) Effective July 1, 2001, through June 30, 2010, all study areas shall apportion Equal Access Equipment, as specified in § 36.191(a), among the jurisdictions using the relative state and interstate equal access traffic, as specified in § 36.191(c), for the twelve
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-10-199A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-10-199A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-10-199A1.txt
  • which GRTI froze its category relationships no longer reflect its costs to serve the GRTI Indian Community. No commenter opposed granting GRTI's petition. Discussion We conclude that there is good cause and it is in the public interest to grant GRTI's Petition. We find that GRTI has demonstrated that there is good cause to waive sections 36.3, 36.123-126, 36.141, 36.152-157, 36.191 and 36.372-382 of the Commission's rules to unfreeze GRTI's category relationships. Allowing GRTI to unfreeze its category relationships will enable it to apportion more costs to loop-related categories based upon its use of one host switch and 6 DLCs in its new, more efficient network architecture. Because high-cost loop support is based on loop-related categories, increasing the costs allocated to
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-10-47A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-10-47A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-10-47A1.txt
  • Cable and Wire Facilities C&WF among the jurisdictions using the relative number of study area minutes-of-use kilometers applicable to such facilities, as specified in § 36.157(a)(1), for the twelve month period ending December 31, 2000. Direct assignment of any Category 4 equipment to the jurisdictions shall be updated annually. * * * * * Equal Access Equipment 14. Amend Section 36.191 by revising paragraph (d) to read as follows: § 36.191 Equal access equipment. * * * * * (d) Effective July 1, 2001, through June 30, 2011, all study areas shall apportion Equal Access Equipment, as specified in § 36.191(a), among the jurisdictions using the relative state and interstate equal access traffic, as specified in § 36.191(c), for the twelve
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-10-89A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-10-89A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-10-89A1.txt
  • Cable and Wire Facilities C&WF among the jurisdictions using the relative number of study area minutes-of-use kilometers applicable to such facilities, as specified in § 36.157(a)(1), for the twelve month period ending December 31, 2000. Direct assignment of any Category 4 equipment to the jurisdictions shall be updated annually. * * * * * Equal Access Equipment 14. Amend Section 36.191 by revising paragraph (d) to read as follows: § 36.191 Equal access equipment. * * * * * (d) Effective July 1, 2001, through June 30, 2011, all study areas shall apportion Equal Access Equipment, as specified in § 36.191(a), among the jurisdictions using the relative state and interstate equal access traffic, as specified in § 36.191(c), for the twelve
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-11-34A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-11-34A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-11-34A1.txt
  • Cable and Wire Facilities C&WF among the jurisdictions using the relative number of study area minutes-of-use kilometers applicable to such facilities, as specified in § 36.157(a)(1), for the twelve month period ending December 31, 2000. Direct assignment of any Category 4 equipment to the jurisdictions shall be updated annually. * * * * * Equal Access Equipment 14. Amend Section 36.191 by revising paragraph (d) to read as follows: § 36.191 Equal access equipment. * * * * * (d) Effective July 1, 2001, through June 30, 2012, all study areas shall apportion Equal Access Equipment, as specified in § 36.191(a), among the jurisdictions using the relative state and interstate equal access traffic, as specified in § 36.191(c), for the twelve
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-11-71A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-11-71A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-11-71A1.txt
  • Cable and Wire Facilities C&WF among the jurisdictions using the relative number of study area minutes-of-use kilometers applicable to such facilities, as specified in § 36.157(a)(1), for the twelve month period ending December 31, 2000. Direct assignment of any Category 4 equipment to the jurisdictions shall be updated annually. * * * * * Equal Access Equipment 14. Amend Section 36.191 by revising paragraph (d) to read as follows: § 36.191 Equal access equipment. * * * * * (d) Effective July 1, 2001, through June 30, 2012, all study areas shall apportion Equal Access Equipment, as specified in § 36.191(a), among the jurisdictions using the relative state and interstate equal access traffic, as specified in § 36.191(c), for the twelve
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-12-27A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-12-27A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-12-27A1.txt
  • Cable and Wire Facilities C&WF among the jurisdictions using the relative number of study area minutes-of-use kilometers applicable to such facilities, as specified in § 36.157(a)(1), for the twelve month period ending December 31, 2000. Direct assignment of any Category 4 equipment to the jurisdictions shall be updated annually. * * * * * Equal Access Equipment 14. Amend Section 36.191 by revising paragraph (d) to read as follows: § 36.191 Equal access equipment. * * * * * (d) Effective July 1, 2001, through June 30, 2014, all study areas shall apportion Equal Access Equipment, as specified in § 36.191(a), among the jurisdictions using the relative state and interstate equal access traffic, as specified in § 36.191(c), for the twelve
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-12-49A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-12-49A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-12-49A1.txt
  • Cable and Wire Facilities C&WF among the jurisdictions using the relative number of study area minutes-of-use kilometers applicable to such facilities, as specified in § 36.157(a)(1), for the twelve month period ending December 31, 2000. Direct assignment of any Category 4 equipment to the jurisdictions shall be updated annually. * * * * * Equal Access Equipment 14. Amend Section 36.191 by revising paragraph (d) to read as follows: § 36.191 Equal access equipment. * * * * * (d) Effective July 1, 2001, through June 30, 2014, all study areas shall apportion Equal Access Equipment, as specified in § 36.191(a), among the jurisdictions using the relative state and interstate equal access traffic, as specified in § 36.191(c), for the twelve
• http://www.fcc.gov/Bureaus/Common_Carrier/Orders/1999/da992807.doc http://www.fcc.gov/Bureaus/Common_Carrier/Orders/1999/da992807.txt
  • TOT. OPER. REV. PLUS JURIS. DIFF.'' Report Definition - Row Instructions The note under ``I. Equal Access'' is deleted. Rows 10 through 29: The definitions of these rows are revised to read ``. . . Data not required. Enter `N/A.''' Row 30 - The definition of this row is revised to read ``Total Equal Access Investment allocation pursuant to Section 36.191(c).'' Rows 40, 42, 44, and 46: Remove the reference ``Section 69.308(a)'' from the instructions. Rows 41, 43, 45, 47 through 82: The definitions of these rows are revised to read ``. . . Data not required. Enter `N/A.''' The note between Rows 51 and 60 is deleted. Row 83 - The definition of this row is revised to read ``Equal
• http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2001/fcc01162.doc http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2001/fcc01162.txt
  • areas shall apportion Category 4 Host/Remote message Cable and Wire Facilities C&WF among the jurisdictions using the relative number of study area minutes-of-use kilometers applicable to such facilities, as specified in § 36.157(a)(1), for the twelve month period ending December 31, 2000. Direct assignment of any Category 4 equipment to the jurisdictions shall be updated annually. Equal Access Equipment Section 36.191 is amended as follows: . (a) . . . (d) Effective July 1, 2001, through June 30, 2006, all study areas shall apportion Equal Access Equipment, as specified in § 36.191(a), among the jurisdictions using the relative state and interstate equal access traffic, as specified in § 36.191(c), for the twelve month period ending December 31, 2000. Subpart C -
• http://www.fcc.gov/Daily_Releases/Daily_Digest/2012/dd120615.html
  • by: Chief, Audio Division, Media Bureau by LETTER. (DA No. 12-952). MB [21]DA-12-952A1.doc [22]DA-12-952A1.pdf [23]DA-12-952A1.txt CRANESVILLE BLOCK COMPANY, INC. Dismissed the Petition for Waiver and Reinstatement. Action by: Chief, Audio Division, Media Bureau by LETTER. (DA No. 12-949). MB [24]DA-12-949A1.doc [25]DA-12-949A1.pdf [26]DA-12-949A1.txt PETITION BY EASTEX TELEPHONE COOPERATIVE, INC. PURSUANT TO 47 C.F.R SECTIONS 36.3, 36.123 -126, 36.141, 36.152 - 157, 36.191, AND 36.372 - 382 FOR COMMISSION APPROVAL TO UNFREEZE PART 36 CATEGORY RELATIONSHIPS. Granted the request. (Dkt No. 80-286 ). Action by: Chief, Wireline Competition Bureau. Adopted: 06/15/2012 by ORDER. (DA No. 12-945). WCB [27]DA-12-945A1.doc [28]DA-12-945A1.pdf [29]DA-12-945A1.txt * * * * * ADDENDA: THE FOLLOWING ITEMS, RELEASED JUNE 14, 2012, DID NOT APPEAR IN DIGEST NO. 115: ----------------------------------------------------------------------- --- NEWS
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4301C98.PDF
  • anyAFUDCasaPart65Adjustment. 1390.TotalNon-operatingItems(Expense)-Thetotalofrows1350and1370lessrows1320, 1330,1340and1360. OtherTaxes 1410.StateandLocalIncome-Thetotalofaccount7230andtheappropriateportionofaccount 7250forcolumn(b).Forcolumn(c),entertheamountcalculatedpursuanttothereporting carrier'sCostAllocationManual.EntertheamountapplicabletoSNFAsandintra- companytransactionsincolumn(d).Forcolumns(f)through(v),allocatethisamount betweenthestateandinterstatejurisdictionspursuanttoSection36.412,andallocatethe interstateamountamongtheaccesselementspursuanttoSection69.402(a). 1420.OtherStateandLocal-Thebalanceofaccount7240forcolumn(b).Forcolumn(c)enter theamountcalculatedpursuanttothereportingcarrier'sCostAllocationManual.Enterthe amountapplicabletoSNFAsandintra-companytransactionsincolumn(d).Calculatethis amountfortheremainingcolumnspursuanttoSection36.412. 1490.TotalOtherTaxes-Thetotalofrows1410and1420. FCCReport43-01-ReportDefinition December1998 Page15of25 FederalIncomeTaxes 1510.FixedCharges-Theamountoffixedcharges(accounts7510,7520,7530and7540) attributabletotheoperationsisobtainedbysubtractingthetaxcomponent(positiveor negative)attributabletononoperatingfixedcharges(theratioofnonoperatinginvestment tototalinvestment).Enteronlytheamountattributabletooperatingfixedchargesinthis row. 1520.IRSIncomeAdjustment-Thisamountisthedifferencebetweentaxableincomereported forIRSpurposesandthetaxableincomeshowninaccordancewithPart2.Apositivevalue representsanetincreasetotaxableincomeandanegativevaluerepresentsanetdecrease totaxableincome. 1530.FCCTaxableIncomeAdjustment-Thisshallcontainthenetof:(1)taxableincomenot includedabovewhichtheCommissionhasexpresslyallowedforratemakingpurposes;and (2)taxableincomeincludedabovewhichtheCommissionhasexpresslyexcludedfor ratemakingpurposes.Apositivevaluerepresentsataxableincomeallowanceanda negativevaluerepresentsataxableincomedisallowance. 1540.InvestmentTaxCreditAmortization-Enterthebalanceofaccount7210incolumns(b) and(c).Entertheamortizedbalanceofaccount7210incolumns(d)and(f)through(v). 1550.FCCInvestmentTaxCreditAdjustment-Thisshallcontainthenetof:(1)ITCnotinclude abovewhichtheCommissionhasexpresslyallowedforratemakingpurposes;and(2)the ITCincludedabovewhichtheCommissionhasexpresslyexcludedforratemaking purposes.Apositivevaluerepresentsanetallowancetoamortizedinvestmenttaxcredit andanegativevaluerepresentsanetdisallowance. 1590.NetFederalIncomeTaxes-Forcolumn(b),enterthetotalofaccounts7220andthe appropriateportionof7250minustheamortizedamountofaccount7210.Forcolumn(c), entertheamountcalculatedpursuanttothereportingcarrier'sCostAllocationManual.For column(e),thisamountisthetotalofrows1510and1540.Forcolumns(d)and(f) through(v),calculatethisamountbyapplyingtheapplicablestatutoryfederalincometax ratetotheadjustedtaxableincome(row1090plusrows1290,1520and1530lessrows 1190,1390,1490,1510)less(rows1540and1550).(i.e.,taxratex(1090+1290+1520 +1530-1190-1390-1490-1510)-[1540+1550].) FCCReport43-01-ReportDefinition December1998 Page16of25 Plant-In-Service Allinvestmentdatareportedincolumns(f)through(v)mustbecalculatedbyoneoftwo methods:(1)dividethesumofaveragemonthlyinvestmentsbythenumberofmonthsin thereportingperiod;(2)dividethesumoftheinvestmentbalancefortheendofthe previousyearandtheendofthemonthinvestmentbalancesforeachmonthinthecurrent reportingperiodbythenumberofmonthsinthereportingperiodplus1.Investmentdata reportedincolumns(b),(c)and(d)arereportedasbooked.Theaveragingmethodused mustbeconsistentwithARMISReports43-03and43-04. 1610.EqualAccessInvestment-Thisamountisequaltothetotalofallamountsthathavebeen removedfromtheprimaryinvestmentaccountspursuanttoSection36.191.Such investmentincludesonlythatinvestmentwhichisdirectlyrelatedtotheprovisionofequal access.Equalaccessinvestmentmustbereportedonthisrowinthefollowingcolumns, asappropriate:columns(e),(f),(g),(h)and(o)(ifthereportingcarrierhasanequalaccess rateelement)or,columns(n)and(p)(ifthereportingcarrierdoesnothaveanequalaccess rateelement),andincolumns(r)and(t).Allequalaccessinvestmentmustbeincluded onrows1620through1680.Thetotalofrows1620through1680willequalthesame amountasrow1610androw1690forcolumn(o). 1620.SupportPlant-Thetotalofaccounts2111through2124. 1630.OperatorSystemsEquipment-Thebalanceofaccount2220. 1640.CentralOfficeEquipment-Switching-Thetotalofaccounts2211though2215. 1650.CentralOfficeEquipment-Transmission-Thetotalofaccounts2231and2232. 1660.CableandWireFacilities-Thetotalofaccounts2411through2441. 1670.InformationOrigination/TerminationEquipment-Thetotalofaccounts2311through 2362. 1680.AmortizableAssets-Thetotalofaccounts2681,2682and2690. 1690.TotalPlant-In-Service-Thetotalofrows1620,1630,1640,1650,1660,1670and1680. OtherInvestments 1705.OtherJurisdictionalAssets-Net-ThebalanceofAccount1500.Apositivevaluerepresents anincreasetoassetsandanegativevaluerepresentsadecreasetoassets. 1710.PropertyHeldforFutureTelecommunicationsUse-Thebalanceofaccount2002. FCCReport43-01-ReportDefinition December1998 Page17of25 1720.TelecommunicationsPlantUnderConstruction-ThebalanceofAccount2003. 1730.PlantAcquisitionAdjustment-Thebalanceofaccount2005.Amountsexcludedfrom ratemakingareremovedinrow1780. 1740.InvestmentinNonaffiliatedCompanies-Thebalanceofaccount1402.Theamount directlyrelatedtoClassBRuralTelephoneBankStockshallbeincludedintheratebase. Amountsexcludedfromratemakingareremovedinrow1780. 1750.OtherDeferredCharges-Thebalanceofaccounts1437through1439.Amountsexcluded fromratemakingareremovedinrow1780. 1760.Inventories-Thebalanceofaccount1220. 1770.CashWorkingCapital-Thisamountequalsthatportionofinvestmentrequiredtomeet currentexpenses.Thecalculationofthisamountshalltakeintoaccountrevenueand expenseitemswhicharereceivedorpaidforbeforetheserviceisrenderedandexpense itemsreceivedordisbursedaftertheserviceisrendered.Thisamountmustbedeveloped pursuanttoCCDocket86-497. 1780.FCCInvestmentAdjustment-Thisamountshallcontainthenetof:(1)non-operatingitems notincludedabovewhichtheCommissionhasexpresslyallowedforratemakingpurposes; and(2)non-operatingitemsincludedabovewhichtheCommissionhasexpresslyexcluded forratemakingpurposes.Apositivevaluerepresentsanetallowanceandanegativevalue representsanetdisallowance.ThisrowwillNOTincludeanyTelecommunicationsPlant UnderConstructionasaPart65Adjustment. 1790.TotalOtherInvestments-Thetotalofrows1705through1780. Reserves 1820.AccumulatedDepreciation-Thetotalofaccounts3100and3200. 1830.AccumulatedAmortization-Thetotalofaccounts3410,3420,3500,and3600. 1840.DeferredFederalIncomeTaxes-Thetotalofaccounts4100and4340. FCCReport43-01-ReportDefinition December1998 Page18of25 1850.CustomerDeposits-Thebalanceofaccount4040.Thisamountisseparatedbetweenstate andinterstatebyapplicationoftheinterstateplantfactororspecialstudy.Theinterstate plantfactoriscalculatedbydividinginterstateplant-in-servicebytotalplant-in-service.1 1870.OtherDeferredCredits-Thebalanceofaccount4360.Amountsexcludedfromratemaking areremovedinrow1885. 1880.OtherJurisdictionalLiabilitiesandDeferredCredits-Net-Thebalanceofaccounts4310, 4341,4361and4370. 1885.FCCReserveAdjustment-Thisamountshallcontainthenetof:(1)reserveitemsnot includedabovewhichtheCommissionhasexpresslyincludedforratemakingpurposes;and
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4301P98.PDF
  • anyAFUDCasaPart65Adjustment. 1390.TotalNon-operatingItems(Expense)-Thetotalofrows1350and1370lessrows1320, 1330,1340and1360. OtherTaxes 1410.StateandLocalIncome-Thetotalofaccount7230andtheappropriateportionofaccount 7250forcolumn(b).Forcolumn(c),entertheamountcalculatedpursuanttothereporting carrier'sCostAllocationManual.EntertheamountapplicabletoSNFAsandintra- companytransactionsincolumn(d).Forcolumns(f)through(v),allocatethisamount betweenthestateandinterstatejurisdictionspursuanttoSection36.412,andallocatethe interstateamountamongtheaccesselementspursuanttoSection69.402(a). 1420.OtherStateandLocal-Thebalanceofaccount7240forcolumn(b).Forcolumn(c)enter theamountcalculatedpursuanttothereportingcarrier'sCostAllocationManual.Enterthe amountapplicabletoSNFAsandintra-companytransactionsincolumn(d).Calculatethis amountfortheremainingcolumnspursuanttoSection36.412. 1490.TotalOtherTaxes-Thetotalofrows1410and1420. FCCReport43-01-ReportDefinition December1998 Page15of25 FederalIncomeTaxes 1510.FixedCharges-Theamountoffixedcharges(accounts7510,7520,7530and7540) attributabletotheoperationsisobtainedbysubtractingthetaxcomponent(positiveor negative)attributabletononoperatingfixedcharges(theratioofnonoperatinginvestment tototalinvestment).Enteronlytheamountattributabletooperatingfixedchargesinthis row. 1520.IRSIncomeAdjustment-Thisamountisthedifferencebetweentaxableincomereported forIRSpurposesandthetaxableincomeshowninaccordancewithPart2.Apositivevalue representsanetincreasetotaxableincomeandanegativevaluerepresentsanetdecrease totaxableincome. 1530.FCCTaxableIncomeAdjustment-Thisshallcontainthenetof:(1)taxableincomenot includedabovewhichtheCommissionhasexpresslyallowedforratemakingpurposes;and (2)taxableincomeincludedabovewhichtheCommissionhasexpresslyexcludedfor ratemakingpurposes.Apositivevaluerepresentsataxableincomeallowanceanda negativevaluerepresentsataxableincomedisallowance. 1540.InvestmentTaxCreditAmortization-Enterthebalanceofaccount7210incolumns(b) and(c).Entertheamortizedbalanceofaccount7210incolumns(d)and(f)through(v). 1550.FCCInvestmentTaxCreditAdjustment-Thisshallcontainthenetof:(1)ITCnotinclude abovewhichtheCommissionhasexpresslyallowedforratemakingpurposes;and(2)the ITCincludedabovewhichtheCommissionhasexpresslyexcludedforratemaking purposes.Apositivevaluerepresentsanetallowancetoamortizedinvestmenttaxcredit andanegativevaluerepresentsanetdisallowance. 1590.NetFederalIncomeTaxes-Forcolumn(b),enterthetotalofaccounts7220andthe appropriateportionof7250minustheamortizedamountofaccount7210.Forcolumn(c), entertheamountcalculatedpursuanttothereportingcarrier'sCostAllocationManual.For column(e),thisamountisthetotalofrows1510and1540.Forcolumns(d)and(f) through(v),calculatethisamountbyapplyingtheapplicablestatutoryfederalincometax ratetotheadjustedtaxableincome(row1090plusrows1290,1520and1530lessrows 1190,1390,1490,1510)less(rows1540and1550).(i.e.,taxratex(1090+1290+1520 +1530-1190-1390-1490-1510)-[1540+1550].) FCCReport43-01-ReportDefinition December1998 Page16of25 Plant-In-Service Allinvestmentdatareportedincolumns(f)through(v)mustbecalculatedbyoneoftwo methods:(1)dividethesumofaveragemonthlyinvestmentsbythenumberofmonthsin thereportingperiod;(2)dividethesumoftheinvestmentbalancefortheendofthe previousyearandtheendofthemonthinvestmentbalancesforeachmonthinthecurrent reportingperiodbythenumberofmonthsinthereportingperiodplus1.Investmentdata reportedincolumns(b),(c)and(d)arereportedasbooked.Theaveragingmethodused mustbeconsistentwithARMISReports43-03and43-04. 1610.EqualAccessInvestment-Thisamountisequaltothetotalofallamountsthathavebeen removedfromtheprimaryinvestmentaccountspursuanttoSection36.191.Such investmentincludesonlythatinvestmentwhichisdirectlyrelatedtotheprovisionofequal access.Equalaccessinvestmentmustbereportedonthisrowinthefollowingcolumns, asappropriate:columns(e),(f),(g),(h)and(o)(ifthereportingcarrierhasanequalaccess rateelement)or,columns(n)and(p)(ifthereportingcarrierdoesnothaveanequalaccess rateelement),andincolumns(r)and(t).Allequalaccessinvestmentmustbeincluded onrows1620through1680.Thetotalofrows1620through1680willequalthesame amountasrow1610androw1690forcolumn(o). 1620.SupportPlant-Thetotalofaccounts2111through2124. 1630.OperatorSystemsEquipment-Thebalanceofaccount2220. 1640.CentralOfficeEquipment-Switching-Thetotalofaccounts2211though2215. 1650.CentralOfficeEquipment-Transmission-Thetotalofaccounts2231and2232. 1660.CableandWireFacilities-Thetotalofaccounts2411through2441. 1670.InformationOrigination/TerminationEquipment-Thetotalofaccounts2311through 2362. 1680.AmortizableAssets-Thetotalofaccounts2681,2682and2690. 1690.TotalPlant-In-Service-Thetotalofrows1620,1630,1640,1650,1660,1670and1680. OtherInvestments 1705.OtherJurisdictionalAssets-Net-ThebalanceofAccount1500.Apositivevaluerepresents anincreasetoassetsandanegativevaluerepresentsadecreasetoassets. 1710.PropertyHeldforFutureTelecommunicationsUse-Thebalanceofaccount2002. FCCReport43-01-ReportDefinition December1998 Page17of25 1720.TelecommunicationsPlantUnderConstruction-ThebalanceofAccount2003. 1730.PlantAcquisitionAdjustment-Thebalanceofaccount2005.Amountsexcludedfrom ratemakingareremovedinrow1780. 1740.InvestmentinNonaffiliatedCompanies-Thebalanceofaccount1402.Theamount directlyrelatedtoClassBRuralTelephoneBankStockshallbeincludedintheratebase. Amountsexcludedfromratemakingareremovedinrow1780. 1750.OtherDeferredCharges-Thebalanceofaccounts1437through1439.Amountsexcluded fromratemakingareremovedinrow1780. 1760.Inventories-Thebalanceofaccount1220. 1770.CashWorkingCapital-Thisamountequalsthatportionofinvestmentrequiredtomeet currentexpenses.Thecalculationofthisamountshalltakeintoaccountrevenueand expenseitemswhicharereceivedorpaidforbeforetheserviceisrenderedandexpense itemsreceivedordisbursedaftertheserviceisrendered.Thisamountmustbedeveloped pursuanttoCCDocket86-497. 1780.FCCInvestmentAdjustment-Thisamountshallcontainthenetof:(1)non-operatingitems notincludedabovewhichtheCommissionhasexpresslyallowedforratemakingpurposes; and(2)non-operatingitemsincludedabovewhichtheCommissionhasexpresslyexcluded forratemakingpurposes.Apositivevaluerepresentsanetallowanceandanegativevalue representsanetdisallowance.ThisrowwillNOTincludeanyTelecommunicationsPlant UnderConstructionasaPart65Adjustment. 1790.TotalOtherInvestments-Thetotalofrows1705through1780. Reserves 1820.AccumulatedDepreciation-Thetotalofaccounts3100and3200. 1830.AccumulatedAmortization-Thetotalofaccounts3410,3420,3500,and3600. 1840.DeferredFederalIncomeTaxes-Thetotalofaccounts4100and4340. FCCReport43-01-ReportDefinition December1998 Page18of25 1850.CustomerDeposits-Thebalanceofaccount4040.Thisamountisseparatedbetweenstate andinterstatebyapplicationoftheinterstateplantfactororspecialstudy.Theinterstate plantfactoriscalculatedbydividinginterstateplant-in-servicebytotalplant-in-service.1 1870.OtherDeferredCredits-Thebalanceofaccount4360.Amountsexcludedfromratemaking areremovedinrow1885. 1880.OtherJurisdictionalLiabilitiesandDeferredCredits-Net-Thebalanceofaccounts4310, 4341,4361and4370. 1885.FCCReserveAdjustment-Thisamountshallcontainthenetof:(1)reserveitemsnot includedabovewhichtheCommissionhasexpresslyincludedforratemakingpurposes;and
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4301PF98.PDF
  • anyAFUDCasaPart65Adjustment. 1390.TotalNon-operatingItems(Expense)-Thetotalofrows1350and1370lessrows1320, 1330,1340and1360. OtherTaxes 1410.StateandLocalIncome-Thetotalofaccount7230andtheappropriateportionofaccount 7250forcolumn(b).Forcolumn(c),entertheamountcalculatedpursuanttothereporting carrier'sCostAllocationManual.EntertheamountapplicabletoSNFAsandintra- companytransactionsincolumn(d).Forcolumns(f)through(v),allocatethisamount betweenthestateandinterstatejurisdictionspursuanttoSection36.412,andallocatethe interstateamountamongtheaccesselementspursuanttoSection69.402(a). 1420.OtherStateandLocal-Thebalanceofaccount7240forcolumn(b).Forcolumn(c)enter theamountcalculatedpursuanttothereportingcarrier'sCostAllocationManual.Enterthe amountapplicabletoSNFAsandintra-companytransactionsincolumn(d).Calculatethis amountfortheremainingcolumnspursuanttoSection36.412. 1490.TotalOtherTaxes-Thetotalofrows1410and1420. FCCReport43-01-ReportDefinition December1998 Page15of25 FederalIncomeTaxes 1510.FixedCharges-Theamountoffixedcharges(accounts7510,7520,7530and7540) attributabletotheoperationsisobtainedbysubtractingthetaxcomponent(positiveor negative)attributabletononoperatingfixedcharges(theratioofnonoperatinginvestment tototalinvestment).Enteronlytheamountattributabletooperatingfixedchargesinthis row. 1520.IRSIncomeAdjustment-Thisamountisthedifferencebetweentaxableincomereported forIRSpurposesandthetaxableincomeshowninaccordancewithPart2.Apositivevalue representsanetincreasetotaxableincomeandanegativevaluerepresentsanetdecrease totaxableincome. 1530.FCCTaxableIncomeAdjustment-Thisshallcontainthenetof:(1)taxableincomenot includedabovewhichtheCommissionhasexpresslyallowedforratemakingpurposes;and (2)taxableincomeincludedabovewhichtheCommissionhasexpresslyexcludedfor ratemakingpurposes.Apositivevaluerepresentsataxableincomeallowanceanda negativevaluerepresentsataxableincomedisallowance. 1540.InvestmentTaxCreditAmortization-Enterthebalanceofaccount7210incolumns(b) and(c).Entertheamortizedbalanceofaccount7210incolumns(d)and(f)through(v). 1550.FCCInvestmentTaxCreditAdjustment-Thisshallcontainthenetof:(1)ITCnotinclude abovewhichtheCommissionhasexpresslyallowedforratemakingpurposes;and(2)the ITCincludedabovewhichtheCommissionhasexpresslyexcludedforratemaking purposes.Apositivevaluerepresentsanetallowancetoamortizedinvestmenttaxcredit andanegativevaluerepresentsanetdisallowance. 1590.NetFederalIncomeTaxes-Forcolumn(b),enterthetotalofaccounts7220andthe appropriateportionof7250minustheamortizedamountofaccount7210.Forcolumn(c), entertheamountcalculatedpursuanttothereportingcarrier'sCostAllocationManual.For column(e),thisamountisthetotalofrows1510and1540.Forcolumns(d)and(f) through(v),calculatethisamountbyapplyingtheapplicablestatutoryfederalincometax ratetotheadjustedtaxableincome(row1090plusrows1290,1520and1530lessrows 1190,1390,1490,1510)less(rows1540and1550).(i.e.,taxratex(1090+1290+1520 +1530-1190-1390-1490-1510)-[1540+1550].) FCCReport43-01-ReportDefinition December1998 Page16of25 Plant-In-Service Allinvestmentdatareportedincolumns(f)through(v)mustbecalculatedbyoneoftwo methods:(1)dividethesumofaveragemonthlyinvestmentsbythenumberofmonthsin thereportingperiod;(2)dividethesumoftheinvestmentbalancefortheendofthe previousyearandtheendofthemonthinvestmentbalancesforeachmonthinthecurrent reportingperiodbythenumberofmonthsinthereportingperiodplus1.Investmentdata reportedincolumns(b),(c)and(d)arereportedasbooked.Theaveragingmethodused mustbeconsistentwithARMISReports43-03and43-04. 1610.EqualAccessInvestment-Thisamountisequaltothetotalofallamountsthathavebeen removedfromtheprimaryinvestmentaccountspursuanttoSection36.191.Such investmentincludesonlythatinvestmentwhichisdirectlyrelatedtotheprovisionofequal access.Equalaccessinvestmentmustbereportedonthisrowinthefollowingcolumns, asappropriate:columns(e),(f),(g),(h)and(o)(ifthereportingcarrierhasanequalaccess rateelement)or,columns(n)and(p)(ifthereportingcarrierdoesnothaveanequalaccess rateelement),andincolumns(r)and(t).Allequalaccessinvestmentmustbeincluded onrows1620through1680.Thetotalofrows1620through1680willequalthesame amountasrow1610androw1690forcolumn(o). 1620.SupportPlant-Thetotalofaccounts2111through2124. 1630.OperatorSystemsEquipment-Thebalanceofaccount2220. 1640.CentralOfficeEquipment-Switching-Thetotalofaccounts2211though2215. 1650.CentralOfficeEquipment-Transmission-Thetotalofaccounts2231and2232. 1660.CableandWireFacilities-Thetotalofaccounts2411through2441. 1670.InformationOrigination/TerminationEquipment-Thetotalofaccounts2311through 2362. 1680.AmortizableAssets-Thetotalofaccounts2681,2682and2690. 1690.TotalPlant-In-Service-Thetotalofrows1620,1630,1640,1650,1660,1670and1680. OtherInvestments 1705.OtherJurisdictionalAssets-Net-ThebalanceofAccount1500.Apositivevaluerepresents anincreasetoassetsandanegativevaluerepresentsadecreasetoassets. 1710.PropertyHeldforFutureTelecommunicationsUse-Thebalanceofaccount2002. FCCReport43-01-ReportDefinition December1998 Page17of25 1720.TelecommunicationsPlantUnderConstruction-ThebalanceofAccount2003. 1730.PlantAcquisitionAdjustment-Thebalanceofaccount2005.Amountsexcludedfrom ratemakingareremovedinrow1780. 1740.InvestmentinNonaffiliatedCompanies-Thebalanceofaccount1402.Theamount directlyrelatedtoClassBRuralTelephoneBankStockshallbeincludedintheratebase. Amountsexcludedfromratemakingareremovedinrow1780. 1750.OtherDeferredCharges-Thebalanceofaccounts1437through1439.Amountsexcluded fromratemakingareremovedinrow1780. 1760.Inventories-Thebalanceofaccount1220. 1770.CashWorkingCapital-Thisamountequalsthatportionofinvestmentrequiredtomeet currentexpenses.Thecalculationofthisamountshalltakeintoaccountrevenueand expenseitemswhicharereceivedorpaidforbeforetheserviceisrenderedandexpense itemsreceivedordisbursedaftertheserviceisrendered.Thisamountmustbedeveloped pursuanttoCCDocket86-497. 1780.FCCInvestmentAdjustment-Thisamountshallcontainthenetof:(1)non-operatingitems notincludedabovewhichtheCommissionhasexpresslyallowedforratemakingpurposes; and(2)non-operatingitemsincludedabovewhichtheCommissionhasexpresslyexcluded forratemakingpurposes.Apositivevaluerepresentsanetallowanceandanegativevalue representsanetdisallowance.ThisrowwillNOTincludeanyTelecommunicationsPlant UnderConstructionasaPart65Adjustment. 1790.TotalOtherInvestments-Thetotalofrows1705through1780. Reserves 1820.AccumulatedDepreciation-Thetotalofaccounts3100and3200. 1830.AccumulatedAmortization-Thetotalofaccounts3410,3420,3500,and3600. 1840.DeferredFederalIncomeTaxes-Thetotalofaccounts4100and4340. FCCReport43-01-ReportDefinition December1998 Page18of25 1850.CustomerDeposits-Thebalanceofaccount4040.Thisamountisseparatedbetweenstate andinterstatebyapplicationoftheinterstateplantfactororspecialstudy.Theinterstate plantfactoriscalculatedbydividinginterstateplant-in-servicebytotalplant-in-service.1 1870.OtherDeferredCredits-Thebalanceofaccount4360.Amountsexcludedfromratemaking areremovedinrow1885. 1880.OtherJurisdictionalLiabilitiesandDeferredCredits-Net-Thebalanceofaccounts4310, 4341,4361and4370. 1885.FCCReserveAdjustment-Thisamountshallcontainthenetof:(1)reserveitemsnot includedabovewhichtheCommissionhasexpresslyincludedforratemakingpurposes;and
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304C98.PDF
  • dollars or percentages (e.g., minutes, miles, conversational minutes, working loops, etc.) % All factors that must be reported as a percentage are preceded by the symbol "%" (percent sign). The symbol "%" in the row instruction indicates items to be entered as a percent (e.g., rate of return). FCCReport43-04-Rep.Def.RowInstructions December1998 Page96of158 I.EqualAccess Note:Thefirststepintheseparationsprocessistheremovalofequalaccesscosts fromtheprimaryaccounts.Thesecostsincludeonlyinitial,incrementalexpenditures forhardware,otherequipment,presubscription,andotherinitial,incremental expendituresrelateddirectlytotheprovisionofequalaccessandwhichexpenditures wouldnotberequiredtoupgradethecapabilitiesoftheofficeinvolvedabsentthe provisionofequalaccess.Equalaccessinvestmentandexpensesarelimitedtosuch expendituresforconvertingcentralofficesthatservecompetitiveinterexchange carriersincasesinwhichtherehasbeenabonafiderequestforconversiontoequal access.SeeSections36.191(a)and36.421.InSectionIoftheARMISAccess Report,carriersmustreportallcoststhatmeetthesecriteria.Insubsequentsections, carriersmustreportallothercostsafterremovingequalaccesscosts.Carriershaving anequalaccesselementmustenterthesecostsintheequalaccesscolumn(column k).Carriersnothavinganequalaccesselementmustenterthesecostsinthe appropriatecolumn. A.Investments 10 EqualAccessinvestmentinGeneralSupportFacilitiesthatisallocatedpursuantto Sections36.191(c)and69.308(a).SeealsoSection36.111. 11 EqualAccessminutes-of-useusedtoallocateEqualAccessinvestmentinGeneral SupportFacilitiespursuanttoSection36.191(c). 12 EqualAccessinvestmentinCategory2CentralOfficeEquipment(COE)thatis allocatedpursuanttoSections36.191(c)and69.308(a).SeealsoSection36.124. 13 EqualAccessminutes-of-useusedtoallocateEqualAccessinvestmentinCategory 2COEpursuanttoSection36.191(c). 14 EqualAccessinvestmentinCategory3COEthatisallocatedpursuanttoSections 36.191(c)and69.308(a). 15 EqualAccessminutes-of-useusedtoallocateEqualAccessinvestmentinCategory 3COEpursuanttoSection36.191(c). 16 EqualAccessinvestmentinotherCOEthatisallocatedpursuanttoSections36.191(c) and69.308(a).SeealsoSections36.123and36.126. 17 EqualAccessminutes-of-useusedtoallocateEqualAccessinvestmentinOtherCOE pursuanttoSection36.191(c). 18 EqualAccessinvestmentinInformationOrigination/Terminationequipmentthatis allocatedpursuanttoSections36.191(c)and69.308(a).SeealsoSection36.141. FCCReport43-04-Rep.Def.RowInstructions December1998 Page97of158 19 EqualAccessminutes-of-useusedtoallocateEqualAccessinvestmentinInformation Origination/TerminationequipmentpursuanttoSection36.191(c). 20 EqualAccessinvestmentinCableandWireFacilities(C&WF)thatisallocated pursuanttoSections36.191(c)and69.308(a).SeealsoSection36.151(a). 21 EqualAccessminutes-of-useusedtoallocateequalaccessinvestmentinC&WF pursuanttoSection36.191(c). 22 EqualAccessinvestmentinAmortizableAssetsthatisallocatedpursuanttoSections 36.191(c)and69.308(a).SeealsoSection36.161. 23 EqualAccessminutes-of-useusedtoallocateequalaccessinvestmentinAmortizable AssetspursuanttoSection36.191(c). 24 EqualAccessinvestmentinotherplantthatisallocatedpursuanttoSections36.191(c) and69.308(a).SeealsoSections36.171and36.172. 25 EqualAccessminutes-of-useusedtoallocateequalaccessinvestmentinotherplant pursuanttoSection36.191(c). 26 MaterialandSuppliesthatareassociatedwithEqualAccessandareallocated pursuanttoSections36.191(c)and69.308(a).SeealsoSection36.181.
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304P98.PDF
  • 5.Alldatamustbereported"asearned,"i.e.,afteradjustmentstopriorperiodsandSNFA adjustments. 6.Ifanentryistobeasubtraction,indicatesobyplacingaminussigninthecolumn immediatelyprecedingthenumericdata,e.g.,use-4,NOT-4or(4)forthedatadisk file. 7.Thegeneralstructureofthisreportisasfollows.Amountsthatacarrierallocates betweenjurisdictionsand/oramongaccesscategoriesandelementsareindicatedon rowsnotdesignated"forallocation."Theserowsarefollowedbyrowsindicatingthe allocationfactorusedtoallocatetheprecedinglines.Alldirectlyassignedamounts mustbereportedonrowsthatarenotdesignated"forallocation."Thesymbol"#" precedingtheapplicablerowdescriptionwouldindicateitemsthatarenotdollarsor percentages(e.g.,minutes,miles,conversationalminutes,workingloops,etc.)Alldata thatmustbeenteredindollarsroundedtothenearestpenny(e.g.,costperloop)is indicatedbyasymbol"$"(dollarsign)precedingtheapplicablerowdescription.All datathatmustbeenteredindollarsroundedtothenearestthousand(e.g.,equalaccess investment)isindicatedbythesymbol"K$"precedingtheapplicablerowdescription. Allfactorsthatmustbereportedasapercentageareprecededbythesymbol"%" (percentsign).Thesymbol"%"intherowinstructionwouldindicateitemstobe enteredasapercent(e.g.,rateofreturn). 8.Incasesinwhichthetotalinterstateamountofthecostcategoryisdirectlyassigned pursuanttoPart69,thePart69datamustbereportedonthetotalrowforthatcategory asindicatedintherowinstructionsforthetotalrow.AllPart69amountsforacost categorymustequalthetotaloftheamountsallocatedtotheinterstatejurisdictionfor thatcategory. 9.AlltermsandabbreviationsusedinthereportandinstructionsaredefinedinSection 69.2oftheCommission'sRules,theGlossaryoftheSeparationsManual,andPart36 oftheCommission'sRules. 10.Alldollaramountsmustberoundedtothenearestthousand,withtheexceptionofrows 1273,1335,1453,1495,9005,9008and9009.Thedollaramountsintheserowsmust beroundedtothenearestpennyandsuchamountsmustbeenteredindollarsandcents (e.g.,ifcostperloopis$6.445,itmustbeenteredas6.45).Amountsofminutes (including,butnotlimitedto,connectionminutes,DEMsandMOU)mustberounded tothenearestmillion,exceptfortollminutes(onrow1127),whichmustberounded tothenearestthousand.Allsecondsincludingweightedstandardworksecondsmust beroundedtothousands.Allweightedactualcontacts,users,loops,accesslines, terminationsandnumberofhouseholdsreceivinglifelineconnectionassistance(row 9007)mustbereportedinwholenumbers.Allconversation-minute-milesmustbe roundedtothenearestmillion.Allcircuitmiles/kilometers(including,butnotlimited Page4of158 FCCReport43-04-Rep.Def.-GeneralInstructions December1998 to,MOUmiles/kilometers)mustberoundedtothenearestthousand.Allrateofreturn amountsmustbeenteredinpercentandmustberoundedto2decimalplaces(e.g., 23.70561shouldbeenteredas23.71).Allotherpercentageamountsmustbeentered inpercentandmustberoundedto4decimalplaces(e.g.,23.70561shouldbeentered as23.7056).Allotheramounts(including,butnotlimitedto,serviceobservingunits, MTSmessages,PLaccountsandTWXconnections)mustberoundedtothenearest thousand. FCCReport43-04-Rep.Def.RowInstructions December1998 Page96of158 I.EqualAccess Note:Thefirststepintheseparationsprocessistheremovalofequalaccesscosts fromtheprimaryaccounts.Thesecostsincludeonlyinitial,incrementalexpenditures forhardware,otherequipment,presubscription,andotherinitial,incremental expendituresrelateddirectlytotheprovisionofequalaccessandwhichexpenditures wouldnotberequiredtoupgradethecapabilitiesoftheofficeinvolvedabsentthe provisionofequalaccess.Equalaccessinvestmentandexpensesarelimitedtosuch expendituresforconvertingcentralofficesthatservecompetitiveinterexchange carriersincasesinwhichtherehasbeenabonafiderequestforconversiontoequal access.SeeSections36.191(a)and36.421.InSectionIoftheARMISAccess Report,carriersmustreportallcoststhatmeetthesecriteria.Insubsequentsections, carriersmustreportallothercostsafterremovingequalaccesscosts.Carriershaving anequalaccesselementmustenterthesecostsintheequalaccesscolumn(column k).Carriersnothavinganequalaccesselementmustenterthesecostsinthe appropriatecolumn. A.Investments 10 EqualAccessinvestmentinGeneralSupportFacilitiesthatisallocatedpursuantto Sections36.191(c)and69.308(a).SeealsoSection36.111. 11 EqualAccessminutes-of-useusedtoallocateEqualAccessinvestmentinGeneral SupportFacilitiespursuanttoSection36.191(c). 12 EqualAccessinvestmentinCategory2CentralOfficeEquipment(COE)thatis allocatedpursuanttoSections36.191(c)and69.308(a).SeealsoSection36.124. 13 EqualAccessminutes-of-useusedtoallocateEqualAccessinvestmentinCategory 2COEpursuanttoSection36.191(c). 14 EqualAccessinvestmentinCategory3COEthatisallocatedpursuanttoSections 36.191(c)and69.308(a). 15 EqualAccessminutes-of-useusedtoallocateEqualAccessinvestmentinCategory 3COEpursuanttoSection36.191(c). 16 EqualAccessinvestmentinotherCOEthatisallocatedpursuanttoSections36.191(c) and69.308(a).SeealsoSections36.123and36.126. 17 EqualAccessminutes-of-useusedtoallocateEqualAccessinvestmentinOtherCOE pursuanttoSection36.191(c). 18 EqualAccessinvestmentinInformationOrigination/Terminationequipmentthatis allocatedpursuanttoSections36.191(c)and69.308(a).SeealsoSection36.141. FCCReport43-04-Rep.Def.RowInstructions December1998 Page97of158 19 EqualAccessminutes-of-useusedtoallocateEqualAccessinvestmentinInformation Origination/TerminationequipmentpursuanttoSection36.191(c). 20 EqualAccessinvestmentinCableandWireFacilities(C&WF)thatisallocated pursuanttoSections36.191(c)and69.308(a).SeealsoSection36.151(a). 21 EqualAccessminutes-of-useusedtoallocateequalaccessinvestmentinC&WF pursuanttoSection36.191(c). 22 EqualAccessinvestmentinAmortizableAssetsthatisallocatedpursuanttoSections 36.191(c)and69.308(a).SeealsoSection36.161. 23 EqualAccessminutes-of-useusedtoallocateequalaccessinvestmentinAmortizable AssetspursuanttoSection36.191(c). 24 EqualAccessinvestmentinotherplantthatisallocatedpursuanttoSections36.191(c) and69.308(a).SeealsoSections36.171and36.172. 25 EqualAccessminutes-of-useusedtoallocateequalaccessinvestmentinotherplant pursuanttoSection36.191(c). 26 MaterialandSuppliesthatareassociatedwithEqualAccessandareallocated pursuanttoSections36.191(c)and69.308(a).SeealsoSection36.181.
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304PF98.PDF
  • dollars or percentages (e.g., minutes, miles, conversational minutes, working loops, etc.) % All factors that must be reported as a percentage are preceded by the symbol "%" (percent sign). The symbol "%" in the row instruction indicates items to be entered as a percent (e.g., rate of return). FCCReport43-04-Rep.Def.RowInstructions December1998 Page96of158 I.EqualAccess Note:Thefirststepintheseparationsprocessistheremovalofequalaccesscosts fromtheprimaryaccounts.Thesecostsincludeonlyinitial,incrementalexpenditures forhardware,otherequipment,presubscription,andotherinitial,incremental expendituresrelateddirectlytotheprovisionofequalaccessandwhichexpenditures wouldnotberequiredtoupgradethecapabilitiesoftheofficeinvolvedabsentthe provisionofequalaccess.Equalaccessinvestmentandexpensesarelimitedtosuch expendituresforconvertingcentralofficesthatservecompetitiveinterexchange carriersincasesinwhichtherehasbeenabonafiderequestforconversiontoequal access.SeeSections36.191(a)and36.421.InSectionIoftheARMISAccess Report,carriersmustreportallcoststhatmeetthesecriteria.Insubsequentsections, carriersmustreportallothercostsafterremovingequalaccesscosts.Carriershaving anequalaccesselementmustenterthesecostsintheequalaccesscolumn(column k).Carriersnothavinganequalaccesselementmustenterthesecostsinthe appropriatecolumn. A.Investments 10 EqualAccessinvestmentinGeneralSupportFacilitiesthatisallocatedpursuantto Sections36.191(c)and69.308(a).SeealsoSection36.111. 11 EqualAccessminutes-of-useusedtoallocateEqualAccessinvestmentinGeneral SupportFacilitiespursuanttoSection36.191(c). 12 EqualAccessinvestmentinCategory2CentralOfficeEquipment(COE)thatis allocatedpursuanttoSections36.191(c)and69.308(a).SeealsoSection36.124. 13 EqualAccessminutes-of-useusedtoallocateEqualAccessinvestmentinCategory 2COEpursuanttoSection36.191(c). 14 EqualAccessinvestmentinCategory3COEthatisallocatedpursuanttoSections 36.191(c)and69.308(a). 15 EqualAccessminutes-of-useusedtoallocateEqualAccessinvestmentinCategory 3COEpursuanttoSection36.191(c). 16 EqualAccessinvestmentinotherCOEthatisallocatedpursuanttoSections36.191(c) and69.308(a).SeealsoSections36.123and36.126. 17 EqualAccessminutes-of-useusedtoallocateEqualAccessinvestmentinOtherCOE pursuanttoSection36.191(c). 18 EqualAccessinvestmentinInformationOrigination/Terminationequipmentthatis allocatedpursuanttoSections36.191(c)and69.308(a).SeealsoSection36.141. FCCReport43-04-Rep.Def.RowInstructions December1998 Page97of158 19 EqualAccessminutes-of-useusedtoallocateEqualAccessinvestmentinInformation Origination/TerminationequipmentpursuanttoSection36.191(c). 20 EqualAccessinvestmentinCableandWireFacilities(C&WF)thatisallocated pursuanttoSections36.191(c)and69.308(a).SeealsoSection36.151(a). 21 EqualAccessminutes-of-useusedtoallocateequalaccessinvestmentinC&WF pursuanttoSection36.191(c). 22 EqualAccessinvestmentinAmortizableAssetsthatisallocatedpursuanttoSections 36.191(c)and69.308(a).SeealsoSection36.161. 23 EqualAccessminutes-of-useusedtoallocateequalaccessinvestmentinAmortizable AssetspursuanttoSection36.191(c). 24 EqualAccessinvestmentinotherplantthatisallocatedpursuanttoSections36.191(c) and69.308(a).SeealsoSections36.171and36.172. 25 EqualAccessminutes-of-useusedtoallocateequalaccessinvestmentinotherplant pursuanttoSection36.191(c). 26 MaterialandSuppliesthatareassociatedwithEqualAccessandareallocated pursuanttoSections36.191(c)and69.308(a).SeealsoSection36.181.
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4304C99.PDF
  • not required. Enter "N/A." 27 Equal Access minutes-of-use used to allocate associated Material and Supplies data not required. Enter "N/A." 28 Cash Working Capital that is associated with Equal Access data not required. Enter "N/A." 29 Equal Access minutes-of-use used to allocate associated Cash Working Capital data not required. Enter "N/A." 30 Total Equal Access Investments allocation pursuant to Section 36.191(c). B.Reserves and Deferrals 40 Accumulated depreciation that is related to Equal Access investment and is allocated pursuant to Sections 36.191(c). See also Section 36.503(a). 41 Equal Access minutes-of-use used to allocate related accumulated depreciation data not required. Enter "N/A." 42 Accumulated amortization of Tangible and Intangible Assets and other accumulated amortization that is associated with Equal Access and is allocated
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4304P99.PDF
  • not required. Enter "N/A." 27 Equal Access minutes-of-use used to allocate associated Material and Supplies data not required. Enter "N/A." 28 Cash Working Capital that is associated with Equal Access data not required. Enter "N/A." 29 Equal Access minutes-of-use used to allocate associated Cash Working Capital data not required. Enter "N/A." 30 Total Equal Access Investments allocation pursuant to Section 36.191(c). B.Reserves and Deferrals 40 Accumulated depreciation that is related to Equal Access investment and is allocated pursuant to Sections 36.191(c). See also Section 36.503(a). 41 Equal Access minutes-of-use used to allocate related accumulated depreciation data not required. Enter "N/A." 42 Accumulated amortization of Tangible and Intangible Assets and other accumulated amortization that is associated with Equal Access and is allocated
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4304C00.PDF
  • be reported as a percentage are preceded by the symbol "%" (percent sign). The symbol "%" in the row instruction indicates items to be entered as a percent (e.g., rate of return). FCC Report 43-04 ­ Rep. Def. - Instructions December 2000 Page 68 of 121 . I. Equal Access A.Investments 30 Total Equal Access Investments allocation pursuant to Section 36.191(c). B.Reserves and Deferrals 40 Accumulated depreciation that is related to Equal Access investment and is allocated pursuant to Sections 36.191(c). See also Section 36.503(a). 42 Accumulated amortization of Tangible and Intangible Assets and other accumulated amortization that is associated with Equal Access and is allocated pursuant to Sections 36.191(c). See also Section 36.505(a). 44 Net Current Deferred Operating Income Taxes
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4304P00.PDF
  • be reported as a percentage are preceded by the symbol "%" (percent sign). The symbol "%" in the row instruction indicates items to be entered as a percent (e.g., rate of return). FCC Report 43-04 ­ Rep. Def. - Instructions December 2000 Page 68 of 121 . I. Equal Access A.Investments 30 Total Equal Access Investments allocation pursuant to Section 36.191(c). B.Reserves and Deferrals 40 Accumulated depreciation that is related to Equal Access investment and is allocated pursuant to Sections 36.191(c). See also Section 36.503(a). 42 Accumulated amortization of Tangible and Intangible Assets and other accumulated amortization that is associated with Equal Access and is allocated pursuant to Sections 36.191(c). See also Section 36.505(a). 44 Net Current Deferred Operating Income Taxes
• http://www.fcc.gov/wcb/armis/documents/2001PDFs/4304C01.PDF
  • 1000 1000 3250 2194 2194 6030 3021 3021 3280 1000 1000 6040 1170 1170 3290 3021 3021 6050 1400 1400 * Excluding Billing and Collections ** Big 3 Expenses, per Sections 69.2(e) and 69.2(f) FCC Report 43-04 ­ Rep. Def. - Instructions December 2001 Page 12 of 32 . EQUAL ACCESS 30 Total Equal Access Investments allocation pursuant to Section 36.191(c). 40 Accumulated depreciation that is related to Equal Access investment and is allocated pursuant to Sections 36.191(c). See also Section 36.503(a). 44 Net Current Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c). See also Section 36.506(a). 46 Net Noncurrent Deferred Operating Income Taxes that are associated with Equal Access and are
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4304c02.pdf
  • 2160 6020 1000 1000 3250 2194 2194 6030 3021 3021 3280 1000 1000 6040 1170 1170 3290 3021 3021 6050 1400 1400 * Excluding Billing and Collections ** Big 3 Expenses, per Sections 69.2(e) and 69.2(f) FCC Report 43-04 ­ Report Definition December 2002 Page 12 of 32 . EQUAL ACCESS 30 Total Equal Access Investments allocation pursuant to Section 36.191(c). 40 Accumulated depreciation that is related to Equal Access investment and is allocated pursuant to Sections 36.191(c). See also Section 36.503(a). 44 Net Current Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c). See also Section 36.506(a). 46 Net Noncurrent Deferred Operating Income Taxes that are associated with Equal Access and are
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4304p02.pdf
  • 2160 6020 1000 1000 3250 2194 2194 6030 3021 3021 3280 1000 1000 6040 1170 1170 3290 3021 3021 6050 1400 1400 * Excluding Billing and Collections ** Big 3 Expenses, per Sections 69.2(e) and 69.2(f) FCC Report 43-04 ­ Report Definition December 2002 Page 12 of 32 . EQUAL ACCESS 30 Total Equal Access Investments allocation pursuant to Section 36.191(c). 40 Accumulated depreciation that is related to Equal Access investment and is allocated pursuant to Sections 36.191(c). See also Section 36.503(a). 44 Net Current Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c). See also Section 36.506(a). 46 Net Noncurrent Deferred Operating Income Taxes that are associated with Equal Access and are
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4304c03.pdf
  • C&WF investment (Rows 1410, 1440, and 1530) combined, per Sections 36.353(b) and 69.401(d). Note 3 ­ Excluding Billing and Collections Note 4 ­ Corporate Operations Expense is allocated on Big 3 Expenses, per Sections 69.2(e) and 69.2(f). FCC Report 43-04 ­ Report Definition December 2003 Page 12 of 31 EQUAL ACCESS 30 Total Equal Access Investments allocation pursuant to Section 36.191(c). 40 Accumulated depreciation that is related to Equal Access investment and is allocated pursuant to Sections 36.191(c). See also Section 36.503(a). 44 Net Current Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c). See also Section 36.506(a). 46 Net Noncurrent Deferred Operating Income Taxes that are associated with Equal Access and are
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4304p03.pdf
  • C&WF investment (Rows 1410, 1440, and 1530) combined, per Sections 36.353(b) and 69.401(d). Note 3 ­ Excluding Billing and Collections Note 4 ­ Corporate Operations Expense is allocated on Big 3 Expenses, per Sections 69.2(e) and 69.2(f). FCC Report 43-04 ­ Report Definition December 2003 Page 12 of 31 EQUAL ACCESS 30 Total Equal Access Investments allocation pursuant to Section 36.191(c). 40 Accumulated depreciation that is related to Equal Access investment and is allocated pursuant to Sections 36.191(c). See also Section 36.503(a). 44 Net Current Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c). See also Section 36.506(a). 46 Net Noncurrent Deferred Operating Income Taxes that are associated with Equal Access and are
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4304c04.pdf
  • C&WF investment (Rows 1410, 1440, and 1530) combined, per Sections 36.353(b) and 69.401(d). Note 3 ­ Excluding Billing and Collections Note 4 ­ Corporate Operations Expense is allocated on Big 3 Expenses, per Sections 69.2(e) and 69.2(f). FCC Report 43-04 ­ Report Definition December 2004 Page 12 of 31 EQUAL ACCESS 30 Total Equal Access Investments allocation pursuant to Section 36.191(c). 40 Accumulated depreciation that is related to Equal Access investment and is allocated pursuant to Sections 36.191(c). See also Section 36.503(a). 44 Net Current Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c). See also Section 36.506(a). 46 Net Noncurrent Deferred Operating Income Taxes that are associated with Equal Access and are
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4304p04.pdf
  • C&WF investment (Rows 1410, 1440, and 1530) combined, per Sections 36.353(b) and 69.401(d). Note 3 ­ Excluding Billing and Collections Note 4 ­ Corporate Operations Expense is allocated on Big 3 Expenses, per Sections 69.2(e) and 69.2(f). FCC Report 43-04 ­ Report Definition December 2004 Page 12 of 31 EQUAL ACCESS 30 Total Equal Access Investments allocation pursuant to Section 36.191(c). 40 Accumulated depreciation that is related to Equal Access investment and is allocated pursuant to Sections 36.191(c). See also Section 36.503(a). 44 Net Current Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c). See also Section 36.506(a). 46 Net Noncurrent Deferred Operating Income Taxes that are associated with Equal Access and are
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4304c05.pdf
  • C&WF investment (Rows 1410, 1440, and 1530) combined, per Sections 36.353(b) and 69.401(d). Note 3 ­ Excluding Billing and Collections Note 4 ­ Corporate Operations Expense is allocated on Big 3 Expenses, per Sections 69.2(e) and 69.2(f). FCC Report 43-04 ­ Report Definition December 2005 Page 12 of 31 EQUAL ACCESS 30 Total Equal Access Investments allocation pursuant to Section 36.191(c). 40 Accumulated depreciation that is related to Equal Access investment and is allocated pursuant to Sections 36.191(c). See also Section 36.503(a). 44 Net Current Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c). See also Section 36.506(a). 46 Net Noncurrent Deferred Operating Income Taxes that are associated with Equal Access and are
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4304p05.pdf
  • C&WF investment (Rows 1410, 1440, and 1530) combined, per Sections 36.353(b) and 69.401(d). Note 3 ­ Excluding Billing and Collections Note 4 ­ Corporate Operations Expense is allocated on Big 3 Expenses, per Sections 69.2(e) and 69.2(f). FCC Report 43-04 ­ Report Definition December 2005 Page 12 of 31 EQUAL ACCESS 30 Total Equal Access Investments allocation pursuant to Section 36.191(c). 40 Accumulated depreciation that is related to Equal Access investment and is allocated pursuant to Sections 36.191(c). See also Section 36.503(a). 44 Net Current Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c). See also Section 36.506(a). 46 Net Noncurrent Deferred Operating Income Taxes that are associated with Equal Access and are
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4304c06.pdf
  • C&WF investment (Rows 1410, 1440, and 1530) combined, per Sections 36.353(b) and 69.401(d). Note 3 ­ Excluding Billing and Collections Note 4 ­ Corporate Operations Expense is allocated on Big 3 Expenses, per Sections 69.2(e) and 69.2(f). FCC Report 43-04 ­ Report Definition December 2006 Page 12 of 31 EQUAL ACCESS 30 Total Equal Access Investments allocation pursuant to Section 36.191(c). 40 Accumulated depreciation that is related to Equal Access investment and is allocated pursuant to Sections 36.191(c). See also Section 36.503(a). 44 Net Current Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c). See also Section 36.506(a). 46 Net Noncurrent Deferred Operating Income Taxes that are associated with Equal Access and are
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4304p06.pdf
  • C&WF investment (Rows 1410, 1440, and 1530) combined, per Sections 36.353(b) and 69.401(d). Note 3 ­ Excluding Billing and Collections Note 4 ­ Corporate Operations Expense is allocated on Big 3 Expenses, per Sections 69.2(e) and 69.2(f). FCC Report 43-04 ­ Report Definition December 2006 Page 12 of 31 EQUAL ACCESS 30 Total Equal Access Investments allocation pursuant to Section 36.191(c). 40 Accumulated depreciation that is related to Equal Access investment and is allocated pursuant to Sections 36.191(c). See also Section 36.503(a). 44 Net Current Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c). See also Section 36.506(a). 46 Net Noncurrent Deferred Operating Income Taxes that are associated with Equal Access and are
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4304c07.pdf
  • C&WF investment (Rows 1410, 1440, and 1530) combined, per Sections 36.353(b) and 69.401(d). Note 3 ­ Excluding Billing and Collections Note 4 ­ Corporate Operations Expense is allocated on Big 3 Expenses, per Sections 69.2(e) and 69.2(f). FCC Report 43-04 ­ Report Definition December 2007 Page 12 of 31 EQUAL ACCESS 30 Total Equal Access Investments allocation pursuant to Section 36.191(c). 40 Accumulated depreciation that is related to Equal Access investment and is allocated pursuant to Sections 36.191(c). See also Section 36.503(a). 44 Net Current Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c). See also Section 36.506(a). 46 Net Noncurrent Deferred Operating Income Taxes that are associated with Equal Access and are
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4304p07.pdf
  • C&WF investment (Rows 1410, 1440, and 1530) combined, per Sections 36.353(b) and 69.401(d). Note 3 ­ Excluding Billing and Collections Note 4 ­ Corporate Operations Expense is allocated on Big 3 Expenses, per Sections 69.2(e) and 69.2(f). FCC Report 43-04 ­ Report Definition December 2007 Page 12 of 31 EQUAL ACCESS 30 Total Equal Access Investments allocation pursuant to Section 36.191(c). 40 Accumulated depreciation that is related to Equal Access investment and is allocated pursuant to Sections 36.191(c). See also Section 36.503(a). 44 Net Current Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c). See also Section 36.506(a). 46 Net Noncurrent Deferred Operating Income Taxes that are associated with Equal Access and are
• http://www.fcc.gov/wcb/armis/documents/dkt_86_182_erratum_da_89_1010.pdf
  • appropriate portion of 7250. F'or column (c) ent,er the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. For the remaining columns, calculat~e this amount pursuant to Section 36.412.) Plant-in-Service 1610. 1620. 1630. 1640. Equal Access Investment -This amount is equal to the total of all amounts that have been removed from the primary investment accounts pursuant to Section 36.191. Such investment includes only that investment which is directly related to the provision of equal access. . Support Plant -The total of accounts 2111 through 2124. Operator Systems Equipment -The balance of account 2220. Central Office Equipment.;.Switching -The total of accounts: 2211 through 2215. Central Office Equipment-Transmission -The total of a(~c:ounts 2231 and 2232. Cable and Wire Facilities -The 2441.
• http://www.fcc.gov/wcb/armis/documents/dkt_86_182_order_da_90_30.pdf
  • the addition of two sentences which read, "Carriers having an equal access element must enter these costs in the equal access column (column (k}). Carriers not having an equal access element must enter these costs in the appropriate column." Row 10 -The instruction is revised to read, "Equal Access investment in General Support Facilities that is allocated pursuant to Sections 36.191(c) and 69.308(a). See also Section 36.111." Row 12 -The instruction is revised to read, "Equal Access investment in Category 2 Central Office Equipment (COE) that is allocated pursuant to Sections 36.191(c) and 69.308(a). See also Section 36.124." Row 16 -The instruction is revised to read, "Equal Access investment in other CaE that is allocated pursuant to Sections 36.191(c) and 69.308(a).
• http://www.fcc.gov/wcb/armis/documents/order_da_91_143.pdf
  • equal access and which expenditures would not be required to upgrade the capabilities of the office involved absent the provision of equal access. Equal access investment and expenses are limited to such expenditures for converting central offices that serve competitive interexchange carriers in cases in which there has been a bona fide request for conversion to equal access. See Sections 36.191(a) and 36,,421. In Section I of the ARMIS Access Report, carriers must report all costs that meet these criteria. In subsequent sections, carriers must report all other costs after removing equal acces~; costs. .Carriers having an equal access element must enter these costs in, the equal access column (column k). Carriers not having an equal access element must enter these