FCC Web Documents citing 36.374

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

• http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-01-2854A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-01-2854A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-01-2854A1.txt
  • this row is revised to read: ``Amortization expense of leasehold improvements associated with General Support Facilities which are allocated pursuant to Sections 36.126, 36.361(b), 69.306(e), and 69.401(f).'' Rows 6240 through 7002 - No Changes. Row 7052 - The definition of this row is revised to read: ``Weighted standard work seconds used to allocate Telephone Operator Services Expenses pursuant to Sections 36.374(c), 36.374(d), and 69.404.'' Row 7060 - The definition of this row is revised to read: ``Total Telephone Operator Services Expense that is allocated pursuant to Sections 36.374(b), 36.374(d), and 69.404.'' Row 7070 - The definition of this row is revised to read: ``Classified directory expenses that are directly assigned pursuant to Section 36.375(b)(6).'' Row 7073 - The definition of this
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  • 36.126(f)(2), replace ''§ 36.125(f)(1)'' and ``§ 36.125(f)(1)(i)'' with ''§ 36.126(f)(1)'' and ``§ 36.126(f)(1)(i),'' respectively; Appendix C, Final Rules, section § 36.212, consolidate paragraph (c)(1) into paragraph (c); Appendix C, Final Rules, section § 36.214, consolidate paragraph (a)(1) into paragraph (a); Appendix C, Final Rules, section § 36.372, consolidate paragraph (a)(1) into paragraph (a); Appendix C, Final Rules, in sections §§ 36.374 and 36.375, and §§ 36.377 through 36.382, for all instances of the phrase ``average balance,'' delete the word ``average''; Appendix C, Final Rules, section § 36.375(b)(5), replace ``- 4'' with ``through 36.375(b)(4)''; Appendix C, Final Rules, section § 36.375(b)(6), replace ``- 4'' with ``through 36.375(b)(4)''; and Appendix C, Final Rules, section § 36.377(a), consolidate paragraph (a)(1)(ix)(a) into paragraph (a)(1)(ix); consolidate
• 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
  • 2000. Subpart D - Operating Expenses and Taxes Customer Operations Expenses Section 36.372 is amended as follows: . (a) . . . (1) Effective July 1, 2001, through June 30, 2006, all study areas shall apportion expenses in this account among the jurisdictions using the analysis, as specified in § 36.372(a), during the twelve-month period ending December 31, 2000. Section 36.374 is amended as follows: . (a) . . . (b) Effective July 1, 2001, through June 30, 2006, study areas subject to price cap regulation, pursuant to § 61.41, shall assign the average balance of Account 6620-Services to the Telephone operator expense classification based on the relative percentage assignment of the average balance of Account 6620 to this classification during
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-04-11A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-04-11A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-04-11A1.txt
  • Network Operations Expenses--Account 6530 (Class B Telephone Companies); Accounts 6531, 6532, 6533, 6534, and 6535 (Class A Telephone Companies).... 36.353. Access Expenses--Account 6540.......................................... 36.354. Depreciation and Amortization Expenses--Account 6560.... 36.361. Customer Operations Expenses: General .................................................................. 36.371. Marketing--Account 6610 (Class B Telephone Companies); Accounts 6611 and 6613 (Class A Telephone Companies) ........................................... 36.372. Services--Account 6620............................ ................. 36.373. Telephone Operator Services .............................................. 36.374. Published Directory Listing ................................................ 36.375. All Other ........................................................................ .. 36.376. Category 1--Local Bus. Office Expense........................... 36.377. Category 2--Customer Services (Revenue Accounting)... 36.378. Message Processing Expense .......................................... 36.379. Other Billing and Collecting Expense.............................. 36.380. Carrier Access Charge Billing and Collecting Expense... 36.381. Category 3--All other Customer Service Expense........... 36.382. Corporate Operations Expenses: General ........................................................................ .... 36.391. General and Adminstrative Expenses--Account 6720....
• 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
  • representative period, excluding current billing on behalf of others and billing in connection with intercompany settlements. Effective July 1, 2001, through June 30, 2010, all study areas shall apportion expenses in this account among the jurisdictions using the analysis, as specified in § 36.372(a), during the twelve-month period ending December 31, 2000. * * * * * 18. Amend Section 36.374 by revising paragraphs (b) and (d) to read as follows: § 36.374 Telephone Operator Services. * * * * * (b) Effective July 1, 2001, through June 30, 2010, study areas subject to price cap regulation, pursuant to § 61.41 of this chapter, shall assign the balance of Account 6620-Services to the Telephone operator expense classification based on the relative
• 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
  • representative period, excluding current billing on behalf of others and billing in connection with intercompany settlements. Effective July 1, 2001, through June 30, 2010, all study areas shall apportion expenses in this account among the jurisdictions using the analysis, as specified in § 36.372(a), during the twelve-month period ending December 31, 2000. * * * * * 18. Amend Section 36.374 by revising paragraphs (b) and (d) to read as follows: § 36.374 Telephone Operator Services. * * * * * (b) Effective July 1, 2001, through June 30, 2010, study areas subject to price cap regulation, pursuant to § 61.41 of this chapter, shall assign the balance of Account 6620-Services to the Telephone operator expense classification based on the relative
• 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
  • representative period, excluding current billing on behalf of others and billing in connection with intercompany settlements. Effective July 1, 2001, through June 30, 2011, all study areas shall apportion expenses in this account among the jurisdictions using the analysis, as specified in § 36.372(a), during the twelve-month period ending December 31, 2000. * * * * * 18. Amend Section 36.374 by revising paragraphs (b) and (d) to read as follows: § 36.374 Telephone Operator Services. * * * * * (b) Effective July 1, 2001, through June 30, 2011, study areas subject to price cap regulation, pursuant to § 61.41 of this chapter, shall assign the balance of Account 6620-Services to the Telephone operator expense classification based on the relative
• 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
  • representative period, excluding current billing on behalf of others and billing in connection with intercompany settlements. Effective July 1, 2001, through June 30, 2011, all study areas shall apportion expenses in this account among the jurisdictions using the analysis, as specified in § 36.372(a), during the twelve-month period ending December 31, 2000. * * * * * 18. Amend Section 36.374 by revising paragraphs (b) and (d) to read as follows: § 36.374 Telephone Operator Services. * * * * * (b) Effective July 1, 2001, through June 30, 2011, study areas subject to price cap regulation, pursuant to § 61.41 of this chapter, shall assign the balance of Account 6620-Services to the Telephone operator expense classification based on the relative
• 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
  • representative period, excluding current billing on behalf of others and billing in connection with intercompany settlements. Effective July 1, 2001, through June 30, 2012, all study areas shall apportion expenses in this account among the jurisdictions using the analysis, as specified in § 36.372(a), during the twelve-month period ending December 31, 2000. * * * * * 18. Amend Section 36.374 by revising paragraphs (b) and (d) to read as follows: § 36.374 Telephone Operator Services. * * * * * (b) Effective July 1, 2001, through June 30, 2012, study areas subject to price cap regulation, pursuant to § 61.41 of this chapter, shall assign the balance of Account 6620-Services to the Telephone operator expense classification based on the relative
• 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
  • representative period, excluding current billing on behalf of others and billing in connection with intercompany settlements. Effective July 1, 2001, through June 30, 2012, all study areas shall apportion expenses in this account among the jurisdictions using the analysis, as specified in § 36.372(a), during the twelve-month period ending December 31, 2000. * * * * * 18. Amend Section 36.374 by revising paragraphs (b) and (d) to read as follows: § 36.374 Telephone Operator Services. * * * * * (b) Effective July 1, 2001, through June 30, 2012, study areas subject to price cap regulation, pursuant to § 61.41 of this chapter, shall assign the balance of Account 6620-Services to the Telephone operator expense classification based on the relative
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-11-78A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-11-78A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-11-78A1.txt
  • Islands St. John Island 4,200 NA 214.135 Virgin Islands St. Thomas Island 51,181 NA 1,638.457 Washington Ferry 7,690 $ 16,283 3.489 Washington Pend Oreille 13,682 $ 21,502 9.771 Wisconsin Menominee 4,667 $ 13,575 13.038 Wisconsin Vernon 30,040 $ 21,011 37.792 West Virginia Calhoun 7,420 $ 17,340 26.441 West Virginia Doddridge 7,299 $ 15,351 22.779 West Virginia Hampshire 23,342 $ 17,965 36.374 West Virginia Pocahontas 8,457 $ 18,666 8.994 West Virginia Tucker 6,430 $ 18,864 15.351 ( Form 477 Data, June 2010, 3 Mbps/768 Fixed Broadband Service. See infra App. F (Technical Appendix) for a description of demographic variables and data sources. ( As explained in the Technical Appendix, to the extent possible, we used the same population and household data for
• 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
  • representative period, excluding current billing on behalf of others and billing in connection with intercompany settlements. Effective July 1, 2001, through June 30, 2014, all study areas shall apportion expenses in this account among the jurisdictions using the analysis, as specified in § 36.372(a), during the twelve-month period ending December 31, 2000. * * * * * 18. Amend Section 36.374 by revising paragraphs (b) and (d) to read as follows: § 36.374 Telephone Operator Services. * * * * * (b) Effective July 1, 2001, through June 30, 2014, study areas subject to price cap regulation, pursuant to § 61.41 of this chapter, shall assign the balance of Account 6620-Services to the Telephone operator expense classification based on the relative
• 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
  • representative period, excluding current billing on behalf of others and billing in connection with intercompany settlements. Effective July 1, 2001, through June 30, 2014, all study areas shall apportion expenses in this account among the jurisdictions using the analysis, as specified in § 36.372(a), during the twelve-month period ending December 31, 2000. * * * * * 18. Amend Section 36.374 by revising paragraphs (b) and (d) to read as follows: § 36.374 Telephone Operator Services. * * * * * (b) Effective July 1, 2001, through June 30, 2014, study areas subject to price cap regulation, pursuant to § 61.41 of this chapter, shall assign the balance of Account 6620-Services to the Telephone operator expense classification based on the relative
• http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2001/fcc01162.doc http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2001/fcc01162.txt
  • 2000. Subpart D - Operating Expenses and Taxes Customer Operations Expenses Section 36.372 is amended as follows: . (a) . . . (1) Effective July 1, 2001, through June 30, 2006, all study areas shall apportion expenses in this account among the jurisdictions using the analysis, as specified in § 36.372(a), during the twelve-month period ending December 31, 2000. Section 36.374 is amended as follows: . (a) . . . (b) Effective July 1, 2001, through June 30, 2006, study areas subject to price cap regulation, pursuant to § 61.41, shall assign the average balance of Account 6620-Services to the Telephone operator expense classification based on the relative percentage assignment of the average balance of Account 6620 to this classification during
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304C98.PDF
  • WireFacilitiesandwhichexpensesareallocatedpursuanttoSections36.154-.157, 36.361(b),69.304,69.305,and69.401(f). 6221 CableandWireFacilitiesinvestmentusedtoallocateamortizationexpensesof associatedleaseholdimprovementspursuanttoSections36.154-.157,36.361(b), 69.304,69.305,and69.401(f). 6230 Totalamortizationexpensesofleaseholdimprovements,totalofrows6170,6180, 6190,6200,6210,and6220.Ifamortizationexpensesofleaseholdimprovementsare apportionedamongtheaccesselementsbasedonTelecommunicationsPlantin Service,entertheamountsofleaseholdimprovements,pursuanttoSection69.301(a), onthisrow. 6240 TotalamortizationexpensesofTangibleAssets,totalofRows6160and6230. (3) OtherDepreciationandAmortizationExpenses 6250 AmortizationexpensesofIntangibleAssetsthatareallocatedpursuanttoSections 36.361and69.401(f). 6251 IntangibleAssetsusedtoallocateamortizationexpensesofIntangibleAssetspursuant toSections36.361and69.401(f). 6252 OtherdepreciationandamortizationexpensesthatareallocatedpursuanttoSections 36.361and69.401(f). 6253 Associatedinvestmentusedtoallocateotherdepreciationandamortizationexpenses pursuanttoSections36.361and69.401(f). 6254 Totalotherdepreciationandamortizationexpenses,totalofRows6250and6252. 6260 Totaldepreciationandamortizationexpenses,totalofRows6090,6240,and6254. 6270 TotalPlantNon-Specific,totalofRows6000,6010,6012,and6260. C.CustomerOperationsExpenses 1.MarketingExpenses 6998 MarketingExpensesthataredirectlyassociatedwithsalesagencyagreementsandare directlyassignedpursuanttotheCommission'sMemorandumOpinionandOrder,FCC 85-582,releasedNovember15,1985. 6999 MarketingExpensesthatareallocatedpursuanttoSection36.372. FCCReport43-04-Rep.Def.RowInstructions December1998 Page139of158 7000 TotalMarketingExpenses,totalofRows6998and6999,includingamountsthatare allocatedpursuanttoSections69.309and69.403. 7001 CurrentbillingsanalysisusedtoallocateMarketingExpensespursuanttoSection 36.372. 7002 CombinedinvestmentusedtoallocateMarketingExpensespursuanttoSections 69.309and69.403. 2.ServicesExpenses a)TelephoneOperatorServicesExpenses NOTE:Rows7010through7041providePart36detailandRows7050through7052 providePart69detail. Part36Detail 7010 CallcompletionservicesexpensesthatareallocatedpursuanttoSection36.374(b). 7011 Weightedstandardworksecondsusedtoallocatecallcompletionservicespursuant toSection36.374(b). 7020 InterceptservicesexpensesthatareallocatedpursuanttoSection36.374(b). 7021 Weightedstandardworksecondsusedtoallocateinterceptservicesexpensespursuant toSection36.374(b). 7030 DirectoryassistanceexpensesthatareallocatedpursuanttoSection36.374(b). 7031 Weightedstandardworksecondsusedtoallocatedirectoryassistanceexpenses pursuanttoSection36.374(b). 7040 OtherTelephoneOperatorExpensesthatareallocatedpursuanttoSection36.374(b). 7041 WeightedstandardworksecondsusedtoallocateOtherTelephoneOperatorExpenses pursuanttoSection36.374(b). Part69Detail 7050 TelephoneOperatorServicesExpensesthataredirectlyassignedpursuanttoSection 69.404. 7051 TelephoneOperatorServicesExpensesthatareallocatedpursuanttoSection69.404. FCCReport43-04-Rep.Def.RowInstructions December1998 Page140of158 7052 WeightedstandardworksecondsusedtoallocateTelephoneOperatorServices ExpensespursuanttoSection69.404. 7060 TotalTelephoneOperatorServicesExpenses,totalofRows7010,7020,7030,7040, 7050,and7051.Exception:forColumnd,includeintotalonlyRows7010,7020, 7030,and7040. b)PublishedDirectoryListingExpenses 7070 ClassifieddirectoryexpensesthataredirectlyassignedpursuanttoSection 36.375(b)(1). 7071 TWXdirectoryexpensesthatareallocatedpursuanttoSection36.375(b)(2). 7072 TWXminutes-of-useusedtoallocateTWXdirectoryexpensespursuanttoSection 36.375(b)(2). 7073 Expenseofalphabeticalandstreetaddressdirectoriesandtrafficinformationrecords thatareallocatedpursuanttoSection36.375(b)(3). 7074 Subscriberlineminutes-of-useusedtoallocatetheexpensesofalphabeticalandstreet addressdirectoriesandtrafficinformationrecordspursuanttoSection36.375(b)(3). 7075 Expensesassociatedwithforeigndirectoriesthataredirectlyassignedpursuantto Section36.375(b)(4). 7076 TotalPublishedDirectoryListingExpenses,totalofRows7070,7071,7073and7075 andassignedpursuanttoSection69.405. c)AllOtherServicesExpenses (1) Category1-LocalBusinessOfficeExpenses NOTE:Rows7080through7201providePart36detailandRows7202through7214 providePart69detail.
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304P98.PDF
  • WireFacilitiesandwhichexpensesareallocatedpursuanttoSections36.154-.157, 36.361(b),69.304,69.305,and69.401(f). 6221 CableandWireFacilitiesinvestmentusedtoallocateamortizationexpensesof associatedleaseholdimprovementspursuanttoSections36.154-.157,36.361(b), 69.304,69.305,and69.401(f). 6230 Totalamortizationexpensesofleaseholdimprovements,totalofrows6170,6180, 6190,6200,6210,and6220.Ifamortizationexpensesofleaseholdimprovementsare apportionedamongtheaccesselementsbasedonTelecommunicationsPlantin Service,entertheamountsofleaseholdimprovements,pursuanttoSection69.301(a), onthisrow. 6240 TotalamortizationexpensesofTangibleAssets,totalofRows6160and6230. (3) OtherDepreciationandAmortizationExpenses 6250 AmortizationexpensesofIntangibleAssetsthatareallocatedpursuanttoSections 36.361and69.401(f). 6251 IntangibleAssetsusedtoallocateamortizationexpensesofIntangibleAssetspursuant toSections36.361and69.401(f). 6252 OtherdepreciationandamortizationexpensesthatareallocatedpursuanttoSections 36.361and69.401(f). 6253 Associatedinvestmentusedtoallocateotherdepreciationandamortizationexpenses pursuanttoSections36.361and69.401(f). 6254 Totalotherdepreciationandamortizationexpenses,totalofRows6250and6252. 6260 Totaldepreciationandamortizationexpenses,totalofRows6090,6240,and6254. 6270 TotalPlantNon-Specific,totalofRows6000,6010,6012,and6260. C.CustomerOperationsExpenses 1.MarketingExpenses 6998 MarketingExpensesthataredirectlyassociatedwithsalesagencyagreementsandare directlyassignedpursuanttotheCommission'sMemorandumOpinionandOrder,FCC 85-582,releasedNovember15,1985. 6999 MarketingExpensesthatareallocatedpursuanttoSection36.372. FCCReport43-04-Rep.Def.RowInstructions December1998 Page139of158 7000 TotalMarketingExpenses,totalofRows6998and6999,includingamountsthatare allocatedpursuanttoSections69.309and69.403. 7001 CurrentbillingsanalysisusedtoallocateMarketingExpensespursuanttoSection 36.372. 7002 CombinedinvestmentusedtoallocateMarketingExpensespursuanttoSections 69.309and69.403. 2.ServicesExpenses a)TelephoneOperatorServicesExpenses NOTE:Rows7010through7041providePart36detailandRows7050through7052 providePart69detail. Part36Detail 7010 CallcompletionservicesexpensesthatareallocatedpursuanttoSection36.374(b). 7011 Weightedstandardworksecondsusedtoallocatecallcompletionservicespursuant toSection36.374(b). 7020 InterceptservicesexpensesthatareallocatedpursuanttoSection36.374(b). 7021 Weightedstandardworksecondsusedtoallocateinterceptservicesexpensespursuant toSection36.374(b). 7030 DirectoryassistanceexpensesthatareallocatedpursuanttoSection36.374(b). 7031 Weightedstandardworksecondsusedtoallocatedirectoryassistanceexpenses pursuanttoSection36.374(b). 7040 OtherTelephoneOperatorExpensesthatareallocatedpursuanttoSection36.374(b). 7041 WeightedstandardworksecondsusedtoallocateOtherTelephoneOperatorExpenses pursuanttoSection36.374(b). Part69Detail 7050 TelephoneOperatorServicesExpensesthataredirectlyassignedpursuanttoSection 69.404. 7051 TelephoneOperatorServicesExpensesthatareallocatedpursuanttoSection69.404. FCCReport43-04-Rep.Def.RowInstructions December1998 Page140of158 7052 WeightedstandardworksecondsusedtoallocateTelephoneOperatorServices ExpensespursuanttoSection69.404. 7060 TotalTelephoneOperatorServicesExpenses,totalofRows7010,7020,7030,7040, 7050,and7051.Exception:forColumnd,includeintotalonlyRows7010,7020, 7030,and7040. b)PublishedDirectoryListingExpenses 7070 ClassifieddirectoryexpensesthataredirectlyassignedpursuanttoSection 36.375(b)(1). 7071 TWXdirectoryexpensesthatareallocatedpursuanttoSection36.375(b)(2). 7072 TWXminutes-of-useusedtoallocateTWXdirectoryexpensespursuanttoSection 36.375(b)(2). 7073 Expenseofalphabeticalandstreetaddressdirectoriesandtrafficinformationrecords thatareallocatedpursuanttoSection36.375(b)(3). 7074 Subscriberlineminutes-of-useusedtoallocatetheexpensesofalphabeticalandstreet addressdirectoriesandtrafficinformationrecordspursuanttoSection36.375(b)(3). 7075 Expensesassociatedwithforeigndirectoriesthataredirectlyassignedpursuantto Section36.375(b)(4). 7076 TotalPublishedDirectoryListingExpenses,totalofRows7070,7071,7073and7075 andassignedpursuanttoSection69.405. c)AllOtherServicesExpenses (1) Category1-LocalBusinessOfficeExpenses NOTE:Rows7080through7201providePart36detailandRows7202through7214 providePart69detail.
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304PF98.PDF
  • WireFacilitiesandwhichexpensesareallocatedpursuanttoSections36.154-.157, 36.361(b),69.304,69.305,and69.401(f). 6221 CableandWireFacilitiesinvestmentusedtoallocateamortizationexpensesof associatedleaseholdimprovementspursuanttoSections36.154-.157,36.361(b), 69.304,69.305,and69.401(f). 6230 Totalamortizationexpensesofleaseholdimprovements,totalofrows6170,6180, 6190,6200,6210,and6220.Ifamortizationexpensesofleaseholdimprovementsare apportionedamongtheaccesselementsbasedonTelecommunicationsPlantin Service,entertheamountsofleaseholdimprovements,pursuanttoSection69.301(a), onthisrow. 6240 TotalamortizationexpensesofTangibleAssets,totalofRows6160and6230. (3) OtherDepreciationandAmortizationExpenses 6250 AmortizationexpensesofIntangibleAssetsthatareallocatedpursuanttoSections 36.361and69.401(f). 6251 IntangibleAssetsusedtoallocateamortizationexpensesofIntangibleAssetspursuant toSections36.361and69.401(f). 6252 OtherdepreciationandamortizationexpensesthatareallocatedpursuanttoSections 36.361and69.401(f). 6253 Associatedinvestmentusedtoallocateotherdepreciationandamortizationexpenses pursuanttoSections36.361and69.401(f). 6254 Totalotherdepreciationandamortizationexpenses,totalofRows6250and6252. 6260 Totaldepreciationandamortizationexpenses,totalofRows6090,6240,and6254. 6270 TotalPlantNon-Specific,totalofRows6000,6010,6012,and6260. C.CustomerOperationsExpenses 1.MarketingExpenses 6998 MarketingExpensesthataredirectlyassociatedwithsalesagencyagreementsandare directlyassignedpursuanttotheCommission'sMemorandumOpinionandOrder,FCC 85-582,releasedNovember15,1985. 6999 MarketingExpensesthatareallocatedpursuanttoSection36.372. FCCReport43-04-Rep.Def.RowInstructions December1998 Page139of158 7000 TotalMarketingExpenses,totalofRows6998and6999,includingamountsthatare allocatedpursuanttoSections69.309and69.403. 7001 CurrentbillingsanalysisusedtoallocateMarketingExpensespursuanttoSection 36.372. 7002 CombinedinvestmentusedtoallocateMarketingExpensespursuanttoSections 69.309and69.403. 2.ServicesExpenses a)TelephoneOperatorServicesExpenses NOTE:Rows7010through7041providePart36detailandRows7050through7052 providePart69detail. Part36Detail 7010 CallcompletionservicesexpensesthatareallocatedpursuanttoSection36.374(b). 7011 Weightedstandardworksecondsusedtoallocatecallcompletionservicespursuant toSection36.374(b). 7020 InterceptservicesexpensesthatareallocatedpursuanttoSection36.374(b). 7021 Weightedstandardworksecondsusedtoallocateinterceptservicesexpensespursuant toSection36.374(b). 7030 DirectoryassistanceexpensesthatareallocatedpursuanttoSection36.374(b). 7031 Weightedstandardworksecondsusedtoallocatedirectoryassistanceexpenses pursuanttoSection36.374(b). 7040 OtherTelephoneOperatorExpensesthatareallocatedpursuanttoSection36.374(b). 7041 WeightedstandardworksecondsusedtoallocateOtherTelephoneOperatorExpenses pursuanttoSection36.374(b). Part69Detail 7050 TelephoneOperatorServicesExpensesthataredirectlyassignedpursuanttoSection 69.404. 7051 TelephoneOperatorServicesExpensesthatareallocatedpursuanttoSection69.404. FCCReport43-04-Rep.Def.RowInstructions December1998 Page140of158 7052 WeightedstandardworksecondsusedtoallocateTelephoneOperatorServices ExpensespursuanttoSection69.404. 7060 TotalTelephoneOperatorServicesExpenses,totalofRows7010,7020,7030,7040, 7050,and7051.Exception:forColumnd,includeintotalonlyRows7010,7020, 7030,and7040. b)PublishedDirectoryListingExpenses 7070 ClassifieddirectoryexpensesthataredirectlyassignedpursuanttoSection 36.375(b)(1). 7071 TWXdirectoryexpensesthatareallocatedpursuanttoSection36.375(b)(2). 7072 TWXminutes-of-useusedtoallocateTWXdirectoryexpensespursuanttoSection 36.375(b)(2). 7073 Expenseofalphabeticalandstreetaddressdirectoriesandtrafficinformationrecords thatareallocatedpursuanttoSection36.375(b)(3). 7074 Subscriberlineminutes-of-useusedtoallocatetheexpensesofalphabeticalandstreet addressdirectoriesandtrafficinformationrecordspursuanttoSection36.375(b)(3). 7075 Expensesassociatedwithforeigndirectoriesthataredirectlyassignedpursuantto Section36.375(b)(4). 7076 TotalPublishedDirectoryListingExpenses,totalofRows7070,7071,7073and7075 andassignedpursuanttoSection69.405. c)AllOtherServicesExpenses (1) Category1-LocalBusinessOfficeExpenses NOTE:Rows7080through7201providePart36detailandRows7202through7214 providePart69detail.
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4304C99.PDF
  • to allocate Marketing Expenses pursuant to Section 36.372. 7002 Combined investment used to allocate Marketing Expenses pursuant to Sections 69.309 and 69.403. 2.Services Expenses a)Telephone Operator Services Expenses NOTE: Rows 7010 through 7041 provide Part 36 detail and Rows 7050 through 7052 provide Part 69 detail. Part 36 Detail 7010 Call completion services expenses that are allocated pursuant to Section 36.374(b). 7011 Weighted standard work seconds used to allocate call completion services pursuant to Section 36.374(b). FCC Report 43-04 ­ Rep. Def. - Instructions December 1999 Page 138 of 156 . 7020 Intercept services expenses that are allocated pursuant to Section 36.374(b). 7021 Weighted standard work seconds used to allocate intercept services expenses pursuant to Section 36.374(b). 7030 Directory assistance expenses
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4304P99.PDF
  • to allocate Marketing Expenses pursuant to Section 36.372. 7002 Combined investment used to allocate Marketing Expenses pursuant to Sections 69.309 and 69.403. 2.Services Expenses a)Telephone Operator Services Expenses NOTE: Rows 7010 through 7041 provide Part 36 detail and Rows 7050 through 7052 provide Part 69 detail. Part 36 Detail 7010 Call completion services expenses that are allocated pursuant to Section 36.374(b). 7011 Weighted standard work seconds used to allocate call completion services pursuant to Section 36.374(b). FCC Report 43-04 ­ Rep. Def. - Instructions December 1999 Page 138 of 156 . 7020 Intercept services expenses that are allocated pursuant to Section 36.374(b). 7021 Weighted standard work seconds used to allocate intercept services expenses pursuant to Section 36.374(b). 7030 Directory assistance expenses
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4304C00.PDF
  • to allocate Marketing Expenses pursuant to Section 36.372. 7002 Combined investment used to allocate Marketing Expenses pursuant to Sections 69.309 and 69.403. 2.Services Expenses a)Telephone Operator Services Expenses NOTE: Rows 7010 through 7041 provide Part 36 detail and Rows 7050 through 7052 provide Part 69 detail. Part 36 Detail 7010 Call completion services expenses that are allocated pursuant to Section 36.374(b). FCC Report 43-04 ­ Rep. Def. - Instructions December 2000 Page 104 of 121 . 7011 Weighted standard work seconds used to allocate call completion services pursuant to Section 36.374(b). 7020 Intercept services expenses that are allocated pursuant to Section 36.374(b). 7021 Weighted standard work seconds used to allocate intercept services expenses pursuant to Section 36.374(b). 7030 Directory assistance expenses
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4304P00.PDF
  • to allocate Marketing Expenses pursuant to Section 36.372. 7002 Combined investment used to allocate Marketing Expenses pursuant to Sections 69.309 and 69.403. 2.Services Expenses a)Telephone Operator Services Expenses NOTE: Rows 7010 through 7041 provide Part 36 detail and Rows 7050 through 7052 provide Part 69 detail. Part 36 Detail 7010 Call completion services expenses that are allocated pursuant to Section 36.374(b). FCC Report 43-04 ­ Rep. Def. - Instructions December 2000 Page 104 of 121 . 7011 Weighted standard work seconds used to allocate call completion services pursuant to Section 36.374(b). 7020 Intercept services expenses that are allocated pursuant to Section 36.374(b). 7021 Weighted standard work seconds used to allocate intercept services expenses pursuant to Section 36.374(b). 7030 Directory assistance expenses
• http://www.fcc.gov/wcb/armis/documents/2001PDFs/4304C01.PDF
  • 69.309 and 69.403. 7001 Current billings analysis used to allocate Marketing Expenses pursuant to Section 36.372. 7002 Combined investment used to allocate Marketing Expenses pursuant to Sections 69.309 and 69.403. FCC Report 43-04 ­ Rep. Def. - Instructions December 2001 Page 27 of 32 . 7052 Weighted standard work seconds used to allocate Telephone Operator Services Expenses pursuant to Sections 36.374(c), 36.374(d), and 69.404. 7060 Total Telephone Operator Services Expense that is allocated pursuant to Sections 36.374(b), 36.374(d), and 69.404. 7070 Classified directory expenses that are directly assigned pursuant to Section 36.375(b)(6). 7073 Expense of alphabetical and street address directories and traffic information records that are allocated pursuant to Section 36.375(b)(6). 7074 Subscriber line minutes-of-use used to allocate the expenses of
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4304c02.pdf
  • Expenses, total of Rows 6998 and 6999, including amounts that are allocated pursuant to Sections 69.309 and 69.403. 7001 Current billings analysis used to allocate Marketing Expenses pursuant to Section 36.372. 7002 Combined investment used to allocate Marketing Expenses pursuant to Sections 69.309 and 69.403. 7052 Weighted standard work seconds used to allocate Telephone Operator Services Expenses pursuant to Sections 36.374(c), 36.374(d), and 69.404. 7060 Total Telephone Operator Services Expense that is allocated pursuant to Sections 36.374(b), 36.374(d), and 69.404. 7070 Classified directory expenses that are directly assigned pursuant to Section 36.375(b)(6). 7073 Expense of alphabetical and street address directories and traffic information records that are allocated pursuant to Section 36.375(b)(6). FCC Report 43-04 ­ Report Definition December 2002 Page 28
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4304p02.pdf
  • Expenses, total of Rows 6998 and 6999, including amounts that are allocated pursuant to Sections 69.309 and 69.403. 7001 Current billings analysis used to allocate Marketing Expenses pursuant to Section 36.372. 7002 Combined investment used to allocate Marketing Expenses pursuant to Sections 69.309 and 69.403. 7052 Weighted standard work seconds used to allocate Telephone Operator Services Expenses pursuant to Sections 36.374(c), 36.374(d), and 69.404. 7060 Total Telephone Operator Services Expense that is allocated pursuant to Sections 36.374(b), 36.374(d), and 69.404. 7070 Classified directory expenses that are directly assigned pursuant to Section 36.375(b)(6). 7073 Expense of alphabetical and street address directories and traffic information records that are allocated pursuant to Section 36.375(b)(6). FCC Report 43-04 ­ Report Definition December 2002 Page 28
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4304c03.pdf
  • Expenses, total of Rows 6998 and 6999, including amounts that are allocated pursuant to Sections 69.309 and 69.403. 7001 Current billings analysis used to allocate Marketing Expenses pursuant to Section 36.372. 7002 Combined investment used to allocate Marketing Expenses pursuant to Sections 69.309 and 69.403. 7052 Weighted standard work seconds used to allocate Telephone Operator Services Expenses pursuant to Sections 36.374(c), 36.374(d), and 69.404. 7060 Total Telephone Operator Services Expense that is allocated pursuant to Sections 36.374(b), 36.374(d), and 69.404. 7070 Classified directory expenses that are directly assigned pursuant to Section 36.375(b)(6). 7073 Expense of alphabetical and street address directories and traffic information records that are allocated pursuant to Section 36.375(b)(6). 7074 Subscriber line minutes-of-use used to allocate the expenses of
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4304p03.pdf
  • Expenses, total of Rows 6998 and 6999, including amounts that are allocated pursuant to Sections 69.309 and 69.403. 7001 Current billings analysis used to allocate Marketing Expenses pursuant to Section 36.372. 7002 Combined investment used to allocate Marketing Expenses pursuant to Sections 69.309 and 69.403. 7052 Weighted standard work seconds used to allocate Telephone Operator Services Expenses pursuant to Sections 36.374(c), 36.374(d), and 69.404. 7060 Total Telephone Operator Services Expense that is allocated pursuant to Sections 36.374(b), 36.374(d), and 69.404. 7070 Classified directory expenses that are directly assigned pursuant to Section 36.375(b)(6). 7073 Expense of alphabetical and street address directories and traffic information records that are allocated pursuant to Section 36.375(b)(6). 7074 Subscriber line minutes-of-use used to allocate the expenses of
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4304c04.pdf
  • Expenses, total of Rows 6998 and 6999, including amounts that are allocated pursuant to Sections 69.309 and 69.403. 7001 Current billings analysis used to allocate Marketing Expenses pursuant to Section 36.372. 7002 Combined investment used to allocate Marketing Expenses pursuant to Sections 69.309 and 69.403. 7052 Weighted standard work seconds used to allocate Telephone Operator Services Expenses pursuant to Sections 36.374(c), 36.374(d), and 69.404. 7060 Total Telephone Operator Services Expense that is allocated pursuant to Sections 36.374(b), 36.374(d), and 69.404. 7070 Classified directory expenses that are directly assigned pursuant to Section 36.375(b)(6). 7073 Expense of alphabetical and street address directories and traffic information records that are allocated pursuant to Section 36.375(b)(6). FCC Report 43-04 ­ Report Definition December 2004 Page 27
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4304p04.pdf
  • Expenses, total of Rows 6998 and 6999, including amounts that are allocated pursuant to Sections 69.309 and 69.403. 7001 Current billings analysis used to allocate Marketing Expenses pursuant to Section 36.372. 7002 Combined investment used to allocate Marketing Expenses pursuant to Sections 69.309 and 69.403. 7052 Weighted standard work seconds used to allocate Telephone Operator Services Expenses pursuant to Sections 36.374(c), 36.374(d), and 69.404. 7060 Total Telephone Operator Services Expense that is allocated pursuant to Sections 36.374(b), 36.374(d), and 69.404. 7070 Classified directory expenses that are directly assigned pursuant to Section 36.375(b)(6). 7073 Expense of alphabetical and street address directories and traffic information records that are allocated pursuant to Section 36.375(b)(6). FCC Report 43-04 ­ Report Definition December 2004 Page 27
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4304c05.pdf
  • Expenses, total of Rows 6998 and 6999, including amounts that are allocated pursuant to Sections 69.309 and 69.403. 7001 Current billings analysis used to allocate Marketing Expenses pursuant to Section 36.372. 7002 Combined investment used to allocate Marketing Expenses pursuant to Sections 69.309 and 69.403. 7052 Weighted standard work seconds used to allocate Telephone Operator Services Expenses pursuant to Sections 36.374(c), 36.374(d), and 69.404. 7060 Total Telephone Operator Services Expense that is allocated pursuant to Sections 36.374(b), 36.374(d), and 69.404. 7070 Classified directory expenses that are directly assigned pursuant to Section 36.375(b)(6). 7073 Expense of alphabetical and street address directories and traffic information records that are allocated pursuant to Section 36.375(b)(6). FCC Report 43-04 ­ Report Definition December 2005 Page 27
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4304p05.pdf
  • Expenses, total of Rows 6998 and 6999, including amounts that are allocated pursuant to Sections 69.309 and 69.403. 7001 Current billings analysis used to allocate Marketing Expenses pursuant to Section 36.372. 7002 Combined investment used to allocate Marketing Expenses pursuant to Sections 69.309 and 69.403. 7052 Weighted standard work seconds used to allocate Telephone Operator Services Expenses pursuant to Sections 36.374(c), 36.374(d), and 69.404. 7060 Total Telephone Operator Services Expense that is allocated pursuant to Sections 36.374(b), 36.374(d), and 69.404. 7070 Classified directory expenses that are directly assigned pursuant to Section 36.375(b)(6). 7073 Expense of alphabetical and street address directories and traffic information records that are allocated pursuant to Section 36.375(b)(6). FCC Report 43-04 ­ Report Definition December 2005 Page 27
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4304c06.pdf
  • Expenses, total of Rows 6998 and 6999, including amounts that are allocated pursuant to Sections 69.309 and 69.403. 7001 Current billings analysis used to allocate Marketing Expenses pursuant to Section 36.372. 7002 Combined investment used to allocate Marketing Expenses pursuant to Sections 69.309 and 69.403. 7052 Weighted standard work seconds used to allocate Telephone Operator Services Expenses pursuant to Sections 36.374(c), 36.374(d), and 69.404. 7060 Total Telephone Operator Services Expense that is allocated pursuant to Sections 36.374(b), 36.374(d), and 69.404. 7070 Classified directory expenses that are directly assigned pursuant to Section 36.375(b)(6). 7073 Expense of alphabetical and street address directories and traffic information records that are allocated pursuant to Section 36.375(b)(6). FCC Report 43-04 ­ Report Definition December 2006 Page 27
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4304p06.pdf
  • Expenses, total of Rows 6998 and 6999, including amounts that are allocated pursuant to Sections 69.309 and 69.403. 7001 Current billings analysis used to allocate Marketing Expenses pursuant to Section 36.372. 7002 Combined investment used to allocate Marketing Expenses pursuant to Sections 69.309 and 69.403. 7052 Weighted standard work seconds used to allocate Telephone Operator Services Expenses pursuant to Sections 36.374(c), 36.374(d), and 69.404. 7060 Total Telephone Operator Services Expense that is allocated pursuant to Sections 36.374(b), 36.374(d), and 69.404. 7070 Classified directory expenses that are directly assigned pursuant to Section 36.375(b)(6). 7073 Expense of alphabetical and street address directories and traffic information records that are allocated pursuant to Section 36.375(b)(6). FCC Report 43-04 ­ Report Definition December 2006 Page 27
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4304c07.pdf
  • Expenses, total of Rows 6998 and 6999, including amounts that are allocated pursuant to Sections 69.309 and 69.403. 7001 Current billings analysis used to allocate Marketing Expenses pursuant to Section 36.372. 7002 Combined investment used to allocate Marketing Expenses pursuant to Sections 69.309 and 69.403. 7052 Weighted standard work seconds used to allocate Telephone Operator Services Expenses pursuant to Sections 36.374(c), 36.374(d), and 69.404. 7060 Total Telephone Operator Services Expense that is allocated pursuant to Sections 36.374(b), 36.374(d), and 69.404. 7070 Classified directory expenses that are directly assigned pursuant to Section 36.375(b)(6). 7073 Expense of alphabetical and street address directories and traffic information records that are allocated pursuant to Section 36.375(b)(6). FCC Report 43-04 ­ Report Definition December 2007 Page 27
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4304p07.pdf
  • Expenses, total of Rows 6998 and 6999, including amounts that are allocated pursuant to Sections 69.309 and 69.403. 7001 Current billings analysis used to allocate Marketing Expenses pursuant to Section 36.372. 7002 Combined investment used to allocate Marketing Expenses pursuant to Sections 69.309 and 69.403. 7052 Weighted standard work seconds used to allocate Telephone Operator Services Expenses pursuant to Sections 36.374(c), 36.374(d), and 69.404. 7060 Total Telephone Operator Services Expense that is allocated pursuant to Sections 36.374(b), 36.374(d), and 69.404. 7070 Classified directory expenses that are directly assigned pursuant to Section 36.375(b)(6). 7073 Expense of alphabetical and street address directories and traffic information records that are allocated pursuant to Section 36.375(b)(6). FCC Report 43-04 ­ Report Definition December 2007 Page 27
• http://www.fcc.gov/wcb/armis/documents/order_da_91_143.pdf
  • Marketing Expenses to Sections 69.309 and 69.403. pursuant Page 49 of 66 FCC Report 43-04 -Rep. Def. -Row Instructions November 1990 Rev 2. Services Expenses a) Telephone Operator Services Expenses 36 NOTE: Rows 1010 through 1041 provide Part 1050 through 1052 provide Part 69 detail. detail androws Part 36 Detail Call completion services expenses that are allocated pursuant to Section 36.374(b). Weighted standard work seconds (adjusted to accommodate direct assignment entered in row 7009) used to allocate call completion services pursuant to Section 36.374(b). allocated pursuant to 7020 Intercept services Section 36.374(b). that are expenses Weighted standard work seconds used to allocate services expenses pursuant to Section 36.374(b). intercept allocated pursuant to Directory assistance Section 36.374(b). that are expenses Weighted standard