FCC Web Documents citing 36.382

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

• http://hraunfoss.fcc.gov/edocs_public/attachmatch/DOC-213530A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/DOC-213530A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/DOC-213530A1.txt
  • 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 paragraph (a)(2)(vii)(a) into paragraph (a)(2)(vii); consolidate paragraph
• 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
  • of the average balance of Account 6620 to that classification during the twelve month period ending December 31, 2000. (d) Effective July 1, 2001, through June 30, 2006, all study areas shall apportion Carrier access charge billing and collecting expense among the jurisdictions using the allocation factor, pursuant to § 36.381(b), for the twelve-month period ending December 31, 2000. Section 36.382 is amended as follows: . (a) 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 this category based on the relative percentage assignment of the average balance of Account 6620 to this category during the twelve month period ending December 31,
• 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
  • 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.... 36.392. Operating Taxes--Account 7200 (Class B Telephone Companies); Accounts 7210, 7220, 7230, 7240, and 7250 (Class A Telephone Companies)........... 36.411 and 36.412. Equal Access Expenses .................................................. 36.421. 15. Amend § 36.310 by revising paragraph (a) to read as follows: § 36.310 General. (a) Plant specific operations expenses include
• 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
  • to that classification during the twelve month period ending December 31, 2000. (d) Effective July 1, 2001, through June 30, 2010, all study areas shall apportion Carrier access charge billing and collecting expense among the jurisdictions using the allocation factor, pursuant to § 36.381(b), for the twelve-month period ending December 31, 2000. * * * * * 25. Amend Section 36.382 by revising paragraph (a) to read as follows: § 36.382 Category 3 - All other customer services expense. (a) 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 this category based on the relative percentage assignment of the balance
• 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
  • to that classification during the twelve month period ending December 31, 2000. (d) Effective July 1, 2001, through June 30, 2010, all study areas shall apportion Carrier access charge billing and collecting expense among the jurisdictions using the allocation factor, pursuant to § 36.381(b), for the twelve-month period ending December 31, 2000. * * * * * 25. Amend Section 36.382 by revising paragraph (a) to read as follows: § 36.382 Category 3 - All other customer services expense. (a) 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 this category based on the relative percentage assignment of the balance
• 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
  • to that classification during the twelve month period ending December 31, 2000. (d) Effective July 1, 2001, through June 30, 2011, all study areas shall apportion Carrier access charge billing and collecting expense among the jurisdictions using the allocation factor, pursuant to § 36.381(b), for the twelve-month period ending December 31, 2000. * * * * * 25. Amend Section 36.382 by revising paragraph (a) to read as follows: § 36.382 Category 3 - All other customer services expense. (a) 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 this category based on the relative percentage assignment of the balance
• 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
  • to that classification during the twelve month period ending December 31, 2000. (d) Effective July 1, 2001, through June 30, 2011, all study areas shall apportion Carrier access charge billing and collecting expense among the jurisdictions using the allocation factor, pursuant to § 36.381(b), for the twelve-month period ending December 31, 2000. * * * * * 25. Amend Section 36.382 by revising paragraph (a) to read as follows: § 36.382 Category 3 - All other customer services expense. (a) 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 this category based on the relative percentage assignment of the balance
• 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
  • to that classification during the twelve month period ending December 31, 2000. (d) Effective July 1, 2001, through June 30, 2012, all study areas shall apportion Carrier access charge billing and collecting expense among the jurisdictions using the allocation factor, pursuant to § 36.381(b), for the twelve-month period ending December 31, 2000. * * * * * 25. Amend Section 36.382 by revising paragraph (a) to read as follows: § 36.382 Category 3 - All other customer services expense. (a) 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 this category based on the relative percentage assignment of the balance
• 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
  • to that classification during the twelve month period ending December 31, 2000. (d) Effective July 1, 2001, through June 30, 2012, all study areas shall apportion Carrier access charge billing and collecting expense among the jurisdictions using the allocation factor, pursuant to § 36.381(b), for the twelve-month period ending December 31, 2000. * * * * * 25. Amend Section 36.382 by revising paragraph (a) to read as follows: § 36.382 Category 3 - All other customer services expense. (a) 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 this category based on the relative percentage assignment of the balance
• 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
  • to that classification during the twelve month period ending December 31, 2000. (d) Effective July 1, 2001, through June 30, 2014, all study areas shall apportion Carrier access charge billing and collecting expense among the jurisdictions using the allocation factor, pursuant to § 36.381(b), for the twelve-month period ending December 31, 2000. * * * * * 25. Amend Section 36.382 by revising paragraph (a) to read as follows: § 36.382 Category 3 - All other customer services expense. (a) 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 this category based on the relative percentage assignment of the balance
• 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
  • to that classification during the twelve month period ending December 31, 2000. (d) Effective July 1, 2001, through June 30, 2014, all study areas shall apportion Carrier access charge billing and collecting expense among the jurisdictions using the allocation factor, pursuant to § 36.381(b), for the twelve-month period ending December 31, 2000. * * * * * 25. Amend Section 36.382 by revising paragraph (a) to read as follows: § 36.382 Category 3 - All other customer services expense. (a) 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 this category based on the relative percentage assignment of the balance
• http://www.fcc.gov/Bureaus/Common_Carrier/Orders/1997/fcc97403.pdf http://www.fcc.gov/Bureaus/Common_Carrier/Orders/1997/fcc97403.txt http://www.fcc.gov/Bureaus/Common_Carrier/Orders/1997/fcc97403.wp
  • 47 C.F.R. § 36.376. 198 1997 Designation Order at ¶ 53. The Bureau obtained GTE's expense data from the FCC ARMIS 43-04 Report (1990-96), Rows 7300 and 7310, for GTE. 199 1997 Designation Order at ¶ 53. The Bureau obtained GTE's expense data from the FCC ARMIS Report 43-04 (1990-96), Rows 7220 and 7310, for GTE. 200 47 C.F.R. § 36.382(a). 57 apportionment of customer services expenses among OB&C Expense and other expense categories because GTE's Category 3 expense appear to be anomalously high and its Category 1 expense appear to be anomalously low compared to the other large ILECs. With respect to Pacific Bell, U S WEST, and GTE, the Bureau designated four other basic issues for investigation: (1) the
• http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2001/fcc01162.doc http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2001/fcc01162.txt
  • of the average balance of Account 6620 to that classification during the twelve month period ending December 31, 2000. (d) Effective July 1, 2001, through June 30, 2006, all study areas shall apportion Carrier access charge billing and collecting expense among the jurisdictions using the allocation factor, pursuant to § 36.381(b), for the twelve-month period ending December 31, 2000. Section 36.382 is amended as follows: . (a) 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 this category based on the relative percentage assignment of the average balance of Account 6620 to this category during the twelve month period ending December 31,
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304C98.PDF
  • 7251 MTSexpensesareOtherBillingandCollectingExpensesallocatedtomessagetoll telephoneandtelegramdatanotrequired.Enter"N/A." 7252 MTSmessagesequalthenumberofnon-affiliatedcompanytelegrammessagesdata notrequired.Enter"N/A." 7253 TWXexpensesareOtherBillingandCollectingExpensesdatanotrequired.Enter "N/A." 7254 NumberofTWXconnectionsusedtoapportionTWXexpensesbetweenthe operationsdatanotrequired.Enter"N/A." FCCReport43-04-Rep.Def.RowInstructions December1998 Page150of158 7255 Exchange,semi-publictelephoneanddirectoryadvertisingexpensesareOtherBilling andCollectingExpensesallocatedtoexchangedatanotrequired.Enter"N/A." 7256 PrivatelineexpensesareOtherBillingandCollectingExpensesallocatedtoprivate lineservicesdatanotrequired.Enter"N/A." 7257 Privatelineaccountsequalthenumberofintrastateandinterstateprivatelineservice accountsdatanotrequired.Enter"N/A." 7258 EndusercommonlineaccessbillingexpensesareOtherBillingandCollecting Expensesassignedorapportionedtoenduseractivitydatanotrequired.Enter "N/A." 7259 TotalOtherBillingandCollectingExpenses,thetotalofRows7246and7250. 7260 Reserved. (c)CarrierAccessChargeBillingandCollectingExpenses 7270 Carrieraccesschargebillingandcollectingexpensesthatareallocatedpursuantto Section36.381(b). Part69Detail 7280 RevenueAccountingExpensesthatareattributabletoEndUserCommonLineaccess (SubscriberLineCharge)billingsthataredirectlyassignedpursuanttoSection 69.407(a). 7281 RevenueAccountingExpensesthatareattributabletoacarrier'scarrieraccessbilling andcollectingexpensesandareallocatedpursuanttoSection69.407(b). 7282 InvestmentinCOE,IOT,andC&WFusedtoallocateRevenueAccountingExpenses thatareattributedtothecarrier'scarrieraccessbillingandcollectingexpenses(except thatnosuchRevenueAccountingExpenseareallocatedtotheCommonLineelement) pursuanttoSection69.407(b). 7283 AllOtherRevenueAccountingExpensesthataredirectlyassignedpursuanttoSection 69.407(d). 7290 TotalCategory2,CustomerServices(RevenueAccounting),totalofRows7236, 7259,7270,7280,7281,and7283.Exception:forColumnd,includeinthetotal onlyRows7236,7259,and7270. (3) Category3-AllOtherCustomerServicesExpenses 7300 AllOtherCustomerServicesexpensesthatareallocatedpursuanttoSections 36.382(a)and69.408. FCCReport43-04-Rep.Def.RowInstructions December1998 Page151of158 7301 TotalCategories1and2CustomerServicesExpensesthatareusedtoallocate Category3pursuanttoSection36.381(a),(totalofRows7220and7290). 7302 CombinedexpensesthatareusedtoallocateAllOtherCustomerServicesExpenses pursuanttoSection69.408(a). 7310 TotalOtherCustomerServicesExpenses,totalofRows7220,7290,and7300. 7320 TotalCustomerOperationsExpenses,totalofRows7000,7060,7076and7310. D.CorporateOperationsExpenses 7330 ExtendedAreaServicessettlementsthataredirectlyassignedpursuanttoSection 36.392(b). 7331 AllotherCorporateOperationExpensesthatareallocatedpursuanttoSection 36.392(c). 7332 Part36BigThreeExpensesthatareusedtoallocateAllOtherCorporateOperations ExpensespursuanttoSection36.392(c). 7333 Part69BigThreeExpensesusedtoallocateAllOtherCorporateOperationsExpenses pursuanttoSection69.409(a). 7334 TotalCorporateOperationsExpenses,totalofRows7330and7331. E.FCCExpensesAdjustment 7350 FCCexpenseadjustmentisthenetofthefollowing:(1)expensesnotincludedabove thattheFCChasexpresslyallowedforratemakingpurposes;and(2)expenses includedabovethattheFCChasexpresslydisallowedforratemakingpurposes.See Sections65.450,65.820,and65.830.ThisrowwillNOTincludeanyAFUDC, Account7340,asaPart65Adjustment. 7351 TotalOperatingExpenses,thetotalofRows84,92,5080,6270,7320,7334,and 7350.NOTE:Carriersmustincludeamountsonrows84and92. F.OperatingTaxes 1.StateandLocalTaxes 8000 StateandlocaltaxesthatareallocatedpursuanttoSections36.412(b)and69.402(a). 8001 Approximatenettaxableincomeusedtoallocatestateandlocalincometaxespursuant toSections36.412(b)and69.402(a). 8002 OtherstateandlocaltaxesthataredirectlyassignedpursuanttoSection36.412(c). FCCReport43-04-Rep.Def.RowInstructions December1998 Page152of158 8003 AllotherstateandlocaltaxesthatareallocatedpursuanttoSection36.412(c). 8004 TelecommunicationsPlantinServiceusedtoallocateallotherstateandlocaltaxes pursuanttoSection36.412(c). 8005 TotalotherstateandlocaltaxesthatareallocatedpursuanttoSection69.402(b). NOTE:Column(d)isthetotalofrows8002and8003. 8006 CombinedinvestmentusedtoallocateotherstateandlocaltaxespursuanttoSection
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304P98.PDF
  • 7251 MTSexpensesareOtherBillingandCollectingExpensesallocatedtomessagetoll telephoneandtelegramdatanotrequired.Enter"N/A." 7252 MTSmessagesequalthenumberofnon-affiliatedcompanytelegrammessagesdata notrequired.Enter"N/A." 7253 TWXexpensesareOtherBillingandCollectingExpensesdatanotrequired.Enter "N/A." 7254 NumberofTWXconnectionsusedtoapportionTWXexpensesbetweenthe operationsdatanotrequired.Enter"N/A." FCCReport43-04-Rep.Def.RowInstructions December1998 Page150of158 7255 Exchange,semi-publictelephoneanddirectoryadvertisingexpensesareOtherBilling andCollectingExpensesallocatedtoexchangedatanotrequired.Enter"N/A." 7256 PrivatelineexpensesareOtherBillingandCollectingExpensesallocatedtoprivate lineservicesdatanotrequired.Enter"N/A." 7257 Privatelineaccountsequalthenumberofintrastateandinterstateprivatelineservice accountsdatanotrequired.Enter"N/A." 7258 EndusercommonlineaccessbillingexpensesareOtherBillingandCollecting Expensesassignedorapportionedtoenduseractivitydatanotrequired.Enter "N/A." 7259 TotalOtherBillingandCollectingExpenses,thetotalofRows7246and7250. 7260 Reserved. (c)CarrierAccessChargeBillingandCollectingExpenses 7270 Carrieraccesschargebillingandcollectingexpensesthatareallocatedpursuantto Section36.381(b). Part69Detail 7280 RevenueAccountingExpensesthatareattributabletoEndUserCommonLineaccess (SubscriberLineCharge)billingsthataredirectlyassignedpursuanttoSection 69.407(a). 7281 RevenueAccountingExpensesthatareattributabletoacarrier'scarrieraccessbilling andcollectingexpensesandareallocatedpursuanttoSection69.407(b). 7282 InvestmentinCOE,IOT,andC&WFusedtoallocateRevenueAccountingExpenses thatareattributedtothecarrier'scarrieraccessbillingandcollectingexpenses(except thatnosuchRevenueAccountingExpenseareallocatedtotheCommonLineelement) pursuanttoSection69.407(b). 7283 AllOtherRevenueAccountingExpensesthataredirectlyassignedpursuanttoSection 69.407(d). 7290 TotalCategory2,CustomerServices(RevenueAccounting),totalofRows7236, 7259,7270,7280,7281,and7283.Exception:forColumnd,includeinthetotal onlyRows7236,7259,and7270. (3) Category3-AllOtherCustomerServicesExpenses 7300 AllOtherCustomerServicesexpensesthatareallocatedpursuanttoSections 36.382(a)and69.408. FCCReport43-04-Rep.Def.RowInstructions December1998 Page151of158 7301 TotalCategories1and2CustomerServicesExpensesthatareusedtoallocate Category3pursuanttoSection36.381(a),(totalofRows7220and7290). 7302 CombinedexpensesthatareusedtoallocateAllOtherCustomerServicesExpenses pursuanttoSection69.408(a). 7310 TotalOtherCustomerServicesExpenses,totalofRows7220,7290,and7300. 7320 TotalCustomerOperationsExpenses,totalofRows7000,7060,7076and7310. D.CorporateOperationsExpenses 7330 ExtendedAreaServicessettlementsthataredirectlyassignedpursuanttoSection 36.392(b). 7331 AllotherCorporateOperationExpensesthatareallocatedpursuanttoSection 36.392(c). 7332 Part36BigThreeExpensesthatareusedtoallocateAllOtherCorporateOperations ExpensespursuanttoSection36.392(c). 7333 Part69BigThreeExpensesusedtoallocateAllOtherCorporateOperationsExpenses pursuanttoSection69.409(a). 7334 TotalCorporateOperationsExpenses,totalofRows7330and7331. E.FCCExpensesAdjustment 7350 FCCexpenseadjustmentisthenetofthefollowing:(1)expensesnotincludedabove thattheFCChasexpresslyallowedforratemakingpurposes;and(2)expenses includedabovethattheFCChasexpresslydisallowedforratemakingpurposes.See Sections65.450,65.820,and65.830.ThisrowwillNOTincludeanyAFUDC, Account7340,asaPart65Adjustment. 7351 TotalOperatingExpenses,thetotalofRows84,92,5080,6270,7320,7334,and 7350.NOTE:Carriersmustincludeamountsonrows84and92. F.OperatingTaxes 1.StateandLocalTaxes 8000 StateandlocaltaxesthatareallocatedpursuanttoSections36.412(b)and69.402(a). 8001 Approximatenettaxableincomeusedtoallocatestateandlocalincometaxespursuant toSections36.412(b)and69.402(a). 8002 OtherstateandlocaltaxesthataredirectlyassignedpursuanttoSection36.412(c). FCCReport43-04-Rep.Def.RowInstructions December1998 Page152of158 8003 AllotherstateandlocaltaxesthatareallocatedpursuanttoSection36.412(c). 8004 TelecommunicationsPlantinServiceusedtoallocateallotherstateandlocaltaxes pursuanttoSection36.412(c). 8005 TotalotherstateandlocaltaxesthatareallocatedpursuanttoSection69.402(b). NOTE:Column(d)isthetotalofrows8002and8003. 8006 CombinedinvestmentusedtoallocateotherstateandlocaltaxespursuanttoSection
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304PF98.PDF
  • 7251 MTSexpensesareOtherBillingandCollectingExpensesallocatedtomessagetoll telephoneandtelegramdatanotrequired.Enter"N/A." 7252 MTSmessagesequalthenumberofnon-affiliatedcompanytelegrammessagesdata notrequired.Enter"N/A." 7253 TWXexpensesareOtherBillingandCollectingExpensesdatanotrequired.Enter "N/A." 7254 NumberofTWXconnectionsusedtoapportionTWXexpensesbetweenthe operationsdatanotrequired.Enter"N/A." FCCReport43-04-Rep.Def.RowInstructions December1998 Page150of158 7255 Exchange,semi-publictelephoneanddirectoryadvertisingexpensesareOtherBilling andCollectingExpensesallocatedtoexchangedatanotrequired.Enter"N/A." 7256 PrivatelineexpensesareOtherBillingandCollectingExpensesallocatedtoprivate lineservicesdatanotrequired.Enter"N/A." 7257 Privatelineaccountsequalthenumberofintrastateandinterstateprivatelineservice accountsdatanotrequired.Enter"N/A." 7258 EndusercommonlineaccessbillingexpensesareOtherBillingandCollecting Expensesassignedorapportionedtoenduseractivitydatanotrequired.Enter "N/A." 7259 TotalOtherBillingandCollectingExpenses,thetotalofRows7246and7250. 7260 Reserved. (c)CarrierAccessChargeBillingandCollectingExpenses 7270 Carrieraccesschargebillingandcollectingexpensesthatareallocatedpursuantto Section36.381(b). Part69Detail 7280 RevenueAccountingExpensesthatareattributabletoEndUserCommonLineaccess (SubscriberLineCharge)billingsthataredirectlyassignedpursuanttoSection 69.407(a). 7281 RevenueAccountingExpensesthatareattributabletoacarrier'scarrieraccessbilling andcollectingexpensesandareallocatedpursuanttoSection69.407(b). 7282 InvestmentinCOE,IOT,andC&WFusedtoallocateRevenueAccountingExpenses thatareattributedtothecarrier'scarrieraccessbillingandcollectingexpenses(except thatnosuchRevenueAccountingExpenseareallocatedtotheCommonLineelement) pursuanttoSection69.407(b). 7283 AllOtherRevenueAccountingExpensesthataredirectlyassignedpursuanttoSection 69.407(d). 7290 TotalCategory2,CustomerServices(RevenueAccounting),totalofRows7236, 7259,7270,7280,7281,and7283.Exception:forColumnd,includeinthetotal onlyRows7236,7259,and7270. (3) Category3-AllOtherCustomerServicesExpenses 7300 AllOtherCustomerServicesexpensesthatareallocatedpursuanttoSections 36.382(a)and69.408. FCCReport43-04-Rep.Def.RowInstructions December1998 Page151of158 7301 TotalCategories1and2CustomerServicesExpensesthatareusedtoallocate Category3pursuanttoSection36.381(a),(totalofRows7220and7290). 7302 CombinedexpensesthatareusedtoallocateAllOtherCustomerServicesExpenses pursuanttoSection69.408(a). 7310 TotalOtherCustomerServicesExpenses,totalofRows7220,7290,and7300. 7320 TotalCustomerOperationsExpenses,totalofRows7000,7060,7076and7310. D.CorporateOperationsExpenses 7330 ExtendedAreaServicessettlementsthataredirectlyassignedpursuanttoSection 36.392(b). 7331 AllotherCorporateOperationExpensesthatareallocatedpursuanttoSection 36.392(c). 7332 Part36BigThreeExpensesthatareusedtoallocateAllOtherCorporateOperations ExpensespursuanttoSection36.392(c). 7333 Part69BigThreeExpensesusedtoallocateAllOtherCorporateOperationsExpenses pursuanttoSection69.409(a). 7334 TotalCorporateOperationsExpenses,totalofRows7330and7331. E.FCCExpensesAdjustment 7350 FCCexpenseadjustmentisthenetofthefollowing:(1)expensesnotincludedabove thattheFCChasexpresslyallowedforratemakingpurposes;and(2)expenses includedabovethattheFCChasexpresslydisallowedforratemakingpurposes.See Sections65.450,65.820,and65.830.ThisrowwillNOTincludeanyAFUDC, Account7340,asaPart65Adjustment. 7351 TotalOperatingExpenses,thetotalofRows84,92,5080,6270,7320,7334,and 7350.NOTE:Carriersmustincludeamountsonrows84and92. F.OperatingTaxes 1.StateandLocalTaxes 8000 StateandlocaltaxesthatareallocatedpursuanttoSections36.412(b)and69.402(a). 8001 Approximatenettaxableincomeusedtoallocatestateandlocalincometaxespursuant toSections36.412(b)and69.402(a). 8002 OtherstateandlocaltaxesthataredirectlyassignedpursuanttoSection36.412(c). FCCReport43-04-Rep.Def.RowInstructions December1998 Page152of158 8003 AllotherstateandlocaltaxesthatareallocatedpursuanttoSection36.412(c). 8004 TelecommunicationsPlantinServiceusedtoallocateallotherstateandlocaltaxes pursuanttoSection36.412(c). 8005 TotalotherstateandlocaltaxesthatareallocatedpursuanttoSection69.402(b). NOTE:Column(d)isthetotalofrows8002and8003. 8006 CombinedinvestmentusedtoallocateotherstateandlocaltaxespursuanttoSection
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4304C99.PDF
  • Accounting), total of Rows 7236, 7259, 7270, 7280, 7281, and 7283. Exception: for Column d, include in the total only Rows 7236, 7259, and 7270. FCC Report 43-04 ­ Rep. Def. - Instructions December 1999 Page 149 of 156 . (3)Category 3 - All Other Customer Services Expenses 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7301 Total Categories 1 and 2 Customer Services Expenses that are used to allocate Category 3 pursuant to Section 36.381(a), (total of Rows 7220 and 7290). 7302 Combined expenses that are used to allocate All Other Customer Services Expenses pursuant to Section 69.408(a). 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4304P99.PDF
  • Accounting), total of Rows 7236, 7259, 7270, 7280, 7281, and 7283. Exception: for Column d, include in the total only Rows 7236, 7259, and 7270. FCC Report 43-04 ­ Rep. Def. - Instructions December 1999 Page 149 of 156 . (3)Category 3 - All Other Customer Services Expenses 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7301 Total Categories 1 and 2 Customer Services Expenses that are used to allocate Category 3 pursuant to Section 36.381(a), (total of Rows 7220 and 7290). 7302 Combined expenses that are used to allocate All Other Customer Services Expenses pursuant to Section 69.408(a). 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4304C00.PDF
  • Accounting), total of Rows 7236, 7259, 7270, 7280, 7281, and 7283. Exception: for Column d, include in the total only Rows 7236, 7259, and 7270. FCC Report 43-04 ­ Rep. Def. - Instructions December 2000 Page 114 of 121 . (3)Category 3 - All Other Customer Services Expenses 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7301 Total Categories 1 and 2 Customer Services Expenses that are used to allocate Category 3 pursuant to Section 36.381(a), (total of Rows 7220 and 7290). 7302 Combined expenses that are used to allocate All Other Customer Services Expenses pursuant to Section 69.408(a). 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4304P00.PDF
  • Accounting), total of Rows 7236, 7259, 7270, 7280, 7281, and 7283. Exception: for Column d, include in the total only Rows 7236, 7259, and 7270. FCC Report 43-04 ­ Rep. Def. - Instructions December 2000 Page 114 of 121 . (3)Category 3 - All Other Customer Services Expenses 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7301 Total Categories 1 and 2 Customer Services Expenses that are used to allocate Category 3 pursuant to Section 36.381(a), (total of Rows 7220 and 7290). 7302 Combined expenses that are used to allocate All Other Customer Services Expenses pursuant to Section 69.408(a). 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total
• http://www.fcc.gov/wcb/armis/documents/2001PDFs/4304C01.PDF
  • total of Rows 7070, 7073, and 7075 and assigned pursuant to Section 69.405. 7220 Total Category 1 Local Business Office Expenses that are allocated pursuant to Sections 36.377(a) and 69.406(a). 7290 Total Category 2 Customer Services (Revenue Accounting) Expenses that are allocated pursuant to Section 36.379(b) and 69.407. 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total Customer Operations Expenses, total of Rows 7000, 7060, 7076, and 7310. Corporate Operations Expenses & FCC Expense Adjustment 7330 Extended Area Services settlements that are directly assigned pursuant to Section 36.392(b). 7331 All other Corporate Operation Expenses that are allocated pursuant to Section
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4304c02.pdf
  • total of Rows 7070, 7073, and 7075 and assigned pursuant to Section 69.405. 7220 Total Category 1 Local Business Office Expenses that are allocated pursuant to Sections 36.377(a) and 69.406(a). 7290 Total Category 2 Customer Services (Revenue Accounting) Expenses that are allocated pursuant to Section 36.379(b) and 69.407. 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total Customer Operations Expenses, total of Rows 7000, 7060, 7076, and 7310. Corporate Operations Expenses & FCC Expense Adjustment 7330 Extended Area Services settlements that are directly assigned pursuant to Section 36.392(b). 7331 All other Corporate Operation Expenses that are allocated pursuant to Section
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4304p02.pdf
  • total of Rows 7070, 7073, and 7075 and assigned pursuant to Section 69.405. 7220 Total Category 1 Local Business Office Expenses that are allocated pursuant to Sections 36.377(a) and 69.406(a). 7290 Total Category 2 Customer Services (Revenue Accounting) Expenses that are allocated pursuant to Section 36.379(b) and 69.407. 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total Customer Operations Expenses, total of Rows 7000, 7060, 7076, and 7310. Corporate Operations Expenses & FCC Expense Adjustment 7330 Extended Area Services settlements that are directly assigned pursuant to Section 36.392(b). 7331 All other Corporate Operation Expenses that are allocated pursuant to Section
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4304c03.pdf
  • total of Rows 7070, 7073, and 7075 and assigned pursuant to Section 69.405. 7220 Total Category 1 Local Business Office Expenses that are allocated pursuant to Sections 36.377(a) and 69.406(a). 7290 Total Category 2 Customer Services (Revenue Accounting) Expenses that are allocated pursuant to Section 36.379(b) and 69.407. 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total Customer Operations Expenses, total of Rows 7000, 7060, 7076, and 7310. Corporate Operations Expenses & FCC Expense Adjustment 7330 Extended Area Services settlements that are directly assigned pursuant to Section 36.392(b). 7331 All other Corporate Operation Expenses that are allocated pursuant to Section
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4304p03.pdf
  • total of Rows 7070, 7073, and 7075 and assigned pursuant to Section 69.405. 7220 Total Category 1 Local Business Office Expenses that are allocated pursuant to Sections 36.377(a) and 69.406(a). 7290 Total Category 2 Customer Services (Revenue Accounting) Expenses that are allocated pursuant to Section 36.379(b) and 69.407. 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total Customer Operations Expenses, total of Rows 7000, 7060, 7076, and 7310. Corporate Operations Expenses & FCC Expense Adjustment 7330 Extended Area Services settlements that are directly assigned pursuant to Section 36.392(b). 7331 All other Corporate Operation Expenses that are allocated pursuant to Section
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4304c04.pdf
  • total of Rows 7070, 7073, and 7075 and assigned pursuant to Section 69.405. 7220 Total Category 1 Local Business Office Expenses that are allocated pursuant to Sections 36.377(a) and 69.406(a). 7290 Total Category 2 Customer Services (Revenue Accounting) Expenses that are allocated pursuant to Section 36.379(b) and 69.407. 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total Customer Operations Expenses, total of Rows 7000, 7060, 7076, and 7310. Corporate Operations Expenses & FCC Expense Adjustment 7330 Extended Area Services settlements that are directly assigned pursuant to Section 36.392(b). 7331 All other Corporate Operation Expenses that are allocated pursuant to Section
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4304p04.pdf
  • total of Rows 7070, 7073, and 7075 and assigned pursuant to Section 69.405. 7220 Total Category 1 Local Business Office Expenses that are allocated pursuant to Sections 36.377(a) and 69.406(a). 7290 Total Category 2 Customer Services (Revenue Accounting) Expenses that are allocated pursuant to Section 36.379(b) and 69.407. 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total Customer Operations Expenses, total of Rows 7000, 7060, 7076, and 7310. Corporate Operations Expenses & FCC Expense Adjustment 7330 Extended Area Services settlements that are directly assigned pursuant to Section 36.392(b). 7331 All other Corporate Operation Expenses that are allocated pursuant to Section
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4304c05.pdf
  • total of Rows 7070, 7073, and 7075 and assigned pursuant to Section 69.405. 7220 Total Category 1 Local Business Office Expenses that are allocated pursuant to Sections 36.377(a) and 69.406(a). 7290 Total Category 2 Customer Services (Revenue Accounting) Expenses that are allocated pursuant to Section 36.379(b) and 69.407. 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total Customer Operations Expenses, total of Rows 7000, 7060, 7076, and 7310. Corporate Operations Expenses & FCC Expense Adjustment 7330 Extended Area Services settlements that are directly assigned pursuant to Section 36.392(b). 7331 All other Corporate Operation Expenses that are allocated pursuant to Section
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4304p05.pdf
  • total of Rows 7070, 7073, and 7075 and assigned pursuant to Section 69.405. 7220 Total Category 1 Local Business Office Expenses that are allocated pursuant to Sections 36.377(a) and 69.406(a). 7290 Total Category 2 Customer Services (Revenue Accounting) Expenses that are allocated pursuant to Section 36.379(b) and 69.407. 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total Customer Operations Expenses, total of Rows 7000, 7060, 7076, and 7310. Corporate Operations Expenses & FCC Expense Adjustment 7330 Extended Area Services settlements that are directly assigned pursuant to Section 36.392(b). 7331 All other Corporate Operation Expenses that are allocated pursuant to Section
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4304c06.pdf
  • total of Rows 7070, 7073, and 7075 and assigned pursuant to Section 69.405. 7220 Total Category 1 Local Business Office Expenses that are allocated pursuant to Sections 36.377(a) and 69.406(a). 7290 Total Category 2 Customer Services (Revenue Accounting) Expenses that are allocated pursuant to Section 36.379(b) and 69.407. 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total Customer Operations Expenses, total of Rows 7000, 7060, 7076, and 7310. Corporate Operations Expenses & FCC Expense Adjustment 7330 Extended Area Services settlements that are directly assigned pursuant to Section 36.392(b). 7331 All other Corporate Operation Expenses that are allocated pursuant to Section
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4304p06.pdf
  • total of Rows 7070, 7073, and 7075 and assigned pursuant to Section 69.405. 7220 Total Category 1 Local Business Office Expenses that are allocated pursuant to Sections 36.377(a) and 69.406(a). 7290 Total Category 2 Customer Services (Revenue Accounting) Expenses that are allocated pursuant to Section 36.379(b) and 69.407. 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total Customer Operations Expenses, total of Rows 7000, 7060, 7076, and 7310. Corporate Operations Expenses & FCC Expense Adjustment 7330 Extended Area Services settlements that are directly assigned pursuant to Section 36.392(b). 7331 All other Corporate Operation Expenses that are allocated pursuant to Section
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4304c07.pdf
  • total of Rows 7070, 7073, and 7075 and assigned pursuant to Section 69.405. 7220 Total Category 1 Local Business Office Expenses that are allocated pursuant to Sections 36.377(a) and 69.406(a). 7290 Total Category 2 Customer Services (Revenue Accounting) Expenses that are allocated pursuant to Section 36.379(b) and 69.407. 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total Customer Operations Expenses, total of Rows 7000, 7060, 7076, and 7310. Corporate Operations Expenses & FCC Expense Adjustment 7330 Extended Area Services settlements that are directly assigned pursuant to Section 36.392(b). 7331 All other Corporate Operation Expenses that are allocated pursuant to Section
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4304p07.pdf
  • total of Rows 7070, 7073, and 7075 and assigned pursuant to Section 69.405. 7220 Total Category 1 Local Business Office Expenses that are allocated pursuant to Sections 36.377(a) and 69.406(a). 7290 Total Category 2 Customer Services (Revenue Accounting) Expenses that are allocated pursuant to Section 36.379(b) and 69.407. 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total Customer Operations Expenses, total of Rows 7000, 7060, 7076, and 7310. Corporate Operations Expenses & FCC Expense Adjustment 7330 Extended Area Services settlements that are directly assigned pursuant to Section 36.392(b). 7331 All other Corporate Operation Expenses that are allocated pursuant to Section
• http://www.fcc.gov/wcb/armis/documents/order_da_91_143.pdf
  • to Section 69.407(b). All Other Revenue Accounting Expenses that are directly pursuant to Section 69.407(c). assigned Total Category 2, Customer Services (Revenue Accounting), total of rows 7236,7259,7270,7280,7281, and 7283. Exception: for Column d, include in total only rows 7236,7259, and 7270. (3) Catep;orv 3 -All Other Customer Services Expenses All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408(a). Total Categories 1 and 2 Customer Services Expenses that are used to allocate Category 3 pursuant to Section 36.381(a). FCC Report 43-04 -Rep. Def. -Row Instructions November 1990 Page 62 of 66 Combined expenses that are used to allocate All Other Customer Services Expenses pursuant to Section 69.408(a). 7310 Total Other Customer Services Expenses, total of rows 7220,