FCC Web Documents citing 36.421

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

• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-01-305A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-01-305A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-01-305A1.txt
  • 01-92, Notice of Proposed Rulemaking, FCC 01-132 (rel. Apr. 27, 2001) (Intercarrier Compensation NPRM). See CALLS Report and Order. See Multi-Association Group (MAG) Plan for Regulation of Interstate Services of Non-Price Cap Incumbent Local Exchange Carriers and Interexchange Carriers, CC Docket No. 00-256, Notice of Proposed Rulemaking, FCC 00-448 (rel. Jan. 5, 2001). SBC Comments at 2. 47 C.F.R. § 36.421. Id. USTA Comments at 3; Sprint Comments at 3-4. GSA Reply Comments at 5. Following the Notice, we sought further comment on Part 32 streamlining in a Public Notice. See June 8 Public Notice. GSA Comments at 3-4. Sprint Comments at 6-7. GSA supports Sprint's proposals. GSA Reply Comments at 6. USTA Comments at 3. Originally, the BOCs and GTE;
• 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
  • 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 the following accounts: Network Support Expenses ..... Account 6110 (Class B Telephone Companies); Accounts 6112, 6113, and 6114 (Class A Telephone Companies) General Support Expenses ...... Account 6120 (Class B Telephone Companies); Accounts 6121, 6122, 6123, and 6124 (Class
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-12-68A3.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-12-68A3.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-12-68A3.txt
  • Signaling plane interface between MME and S-GW. 3GPP TS 29.274 SGi User plane interface between P-GW and external IP networks. 3GPP TS 29.061 Gx Signaling plane interface between PCRF and P-GW. 3GPP TS 29.212, 29.213 Rx Signaling plane interface between PCRF and external Application Functions. 3GPP TS 29.214 X2 User plane and Signaling plane interface between eNBs. 3GPP TS 36.420, 36.421, 36.422, 36.423, 36.424 Recommended Requirements for Interface Interoperability LTE interfaces evolve over time. Therefore in developing recommendations based on these evolving interfaces, it is important to give precedence to standardized LTE interfaces that are deployed in commercial practice over those that are earlier in the evolution process. Furthermore, as FirstNet designs and deploys the NPSBN, the Interoperability Board recognizes the
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4301C98.PDF
  • 2090Single Line Business Access Lines 2100Residence Lifeline Access Lines 2110Residence Non-Lifeline Access Lines 2120Multiline Business Access Lines 2140Access Lines Subject To A Special Access Surcharge 2150 Total Billable Access Lines FCCReport43-01-ReportDefinition December1998 Page12of25 TABLEI-COSTANDREVENUETABLE GENERALINSTRUCTIONS TableIrequiresannualreporting,onanendoftheyearbasis,ofrevenue,expense,reserveand investmentdataforallaspectsofthecarriers'operations. ROWINSTRUCTIONS Eachrowisanelementrelatedtoastudyarea'srevenueorrevenuerequirement. RowItemDescription Revenues 1010.BasicLocalServices-Thetotalofaccounts5001through5060. 1020.NetworkAccessServices-Thetotalofaccounts5081through5084. 1030.TollNetworkServices-Thetotalofaccounts5100,5111,5112,5121through5128,and 5160. 1040.Miscellaneous-ThetotalofAccounts5230through5250(excludingnonregulateddirectory revenue),5261through5264and5270. 1045.Nonregulated-ThebalanceofAccount5280andnonregulateddirectoryrevenueof Account5230. 1050.Settlements-Thetotalofaccounts5069,5129,5169and5269.Carrierswhichdonot retaintheClassAaccountsthroughoutseparationsandaccessreportingwillincludethese amountsintheClassBaccountsreportedonrows1010,1030and1040. 1060.Uncollectible-Thetotalofaccounts5301and5302.Thisamountisnormallyapositive amounttobesubtractedfromrevenuesinthecalculationofrow1090. 1090.TotalOperatingRevenues-Thetotalofrows1010through1050lessrow1060. FCCReport43-01-ReportDefinition December1998 Page13of25 Expenses 1110.EqualAccess-Thisamountisequaltothetotalofallamountsthathavebeenremoved fromtheprimaryexpenseaccountspursuanttoSection36.421.Suchexpensesincludeonly thoseexpenseswhicharedirectlyrelatedtotheprovisionofequalaccess.Equalaccess expensesmustbereportedonthisrowinthefollowingcolumns,asappropriate:columns (e),(f),(g),(h)and(o)(ifthereportingcarrierhasanequalaccessrateelement)or, columns(n)and(p)(ifthereportingcarrierdoesnothaveanequalaccessrateelement), andincolumns(r)and(t).Allequalaccessexpensesmustbeincludedonrows1120 through1185.Thetotalofrows1120through1185willequalthesameamountasrow 1110androw1190forcolumn(o). 1120.PlantSpecific-Thetotalofaccounts6112through6116,6121through6124,6211through 6220,6231,6232,6311through6362,and6411through6441. 1130.PlantNon-Specific-Thetotalofaccounts6511,6512and6531through6535. 1140.CustomerOperationsMarketing-Thetotalofaccounts6611through6613. 1150.CustomerOperationsServices-Thetotalofaccounts6621through6623. 1160.CorporateOperations-Thetotalofaccounts6711,6712,6721through6728and6790. 1170.Access-Thebalanceofaccount6540. 1180.Depreciation/Amortization-Thetotalofaccounts6561through6565. 1185.FCCExpenseAdjustment-Thisamountshallcontainthenetof:(1)expenseandother taxitemsnotincludedabovewhichtheCommissionhasexpresslyallowedforratemaking purposes;and(2)expenseandothertaxitemsincludedabovewhichtheCommissionhas expresslyexcludedforratemakingpurposes.Apositivevaluerepresentsanetallowance andanegativevaluerepresentsanetdisallowance. 1190.TotalOperatingExpenses-Thetotalofrows1120through1185. OtherOperatingItems 1290.OtherOperatingIncome/Losses-Thisamountshallcontainthenetofaccounts7110 through7160and7990.Apositivevaluerepresentsincomeandanegativevalue representsloss. FCCReport43-01-ReportDefinition December1998 Page14of25 Non-operatingItems 1320.IncomeEffectsofJurisdictionalRatemakingDifferences(Net)(Revenue)-Thebalanceof account7910.Apositivevaluerepresentsanincreasetonetincomeandanegativevalue representsadecreasetonetincome. 1330.ExtraordinaryItems(Revenue)-Thetotalofaccounts7610through7640.Amounts excludedfromratemakingareremovedinrow1370.Apositivevaluerepresentsan incomecreditandanegativevaluerepresentsanincomecharge. 1340.AllowanceforFundsUsedDuringConstruction(Revenue)-Thebalanceofaccount7340. Amountsexcludedfromratemakingareremovedinrow1370. 1350.SpecialCharges(Expense)-Thebalanceofaccount7370.Amountsexcludedfrom ratemakingareremovedinrow1370. 1360.AllOtherNon-operatingItems(Revenue)-Thetotalofaccounts7310through7330,7350 and7360.Amountsexcludedfromratemakingareremovedinrow1370.Apositivevalue representsincomeandanegativevaluerepresentsaloss. 1370.FCCNon-operatingAdjustment(Expense)-Thisamountshallcontainthenetof:(1)non- operatingitemsnotincludedabovewhichtheCommissionhasexpresslyallowedfor ratemakingpurposes;and(2)non-operatingitemsincludedabovewhichtheCommission hasexpresslyexcludedforratemakingpurposes.Apositivevaluerepresentsanet allowanceandanegativevaluerepresentsanetdisallowance.ThisrowwillNOTinclude 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
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4301P98.PDF
  • Allmonetaryfiguresmustberoundedtothenearestthousanddollars.Allrateofreturnand percentageamounts(RateofReturnandRateofReturnincludingRefund)mustbeenteredin percentandmustberoundedto2decimalplaces.Allminutesofusefiguresmustberounded tothenearestthousand;allaccesslinefiguresmustbeprovidedtothenearestwholenumber. ItemswhichneednotbereportedbecausetheydonotapplyaredesignatedbyN/A.DONOT overrideN/As.IfareportingcarriershouldwishtoapplydatatoafieldcontaininganN/A,the carriershouldentertheamount(s)andanexplanationasafootnotetothefield.Theamount(s) mustnotbeenteredinanN/A'dfield.Allotherfieldsmustbepopulated.Iftherearenodata applicabletoanopenfield,enterzero. Whenanerrataoccurs,carriersmustincludeinthetransmittalletterabriefstatementindicating thereasonfortheerrata.Otherexplanatorynotesmustbeincludedinthefootnotesectionofthe filing. NOTICE: TheARMISAnnualSummaryReportcollectshighlyaggregatedfinancialdata reflectingtheresultsofaccounting,ratebase,andcostallocationrequirementsprescribedinParts 32,64,65,36and69.Thisreportalsoincludesademandanalysistablecontaininginterstate accessdemanddata.TheARMISAnnualSummaryReportspecifiesinformationrequirements inaconsistentformatandisessentialfortheFCCtomonitorrevenuerequirements,rateof return,jurisdictionalseparationsandaccesscharges.Yourresponseismandatory. FCCReport43-01-ReportDefinition December1998 Page2of25 Publicreportingburdenforthiscollectionofinformationisestimatedtoaverage220hoursper response,includingthetimeforreviewinginstructions,searchingexistingdatasources,gathering andmaintainingthedataneeded,andcompletingandreviewingthecollectionofinformation. Sendcommentsregardingthisburdenestimateoranyotheraspectofthiscollectionof information,includingsuggestionsforreducingtheburdentotheFederalCommunications Commission,OfficeofManagingDirector,Washington,DC20554. Anagencymaynotconductorsponsorandapersonisnotrequiredtorespondtoacollection ofinformationunlessitdisplaysacurrentlyvalidcontrolnumber. FCCReport43-01-ReportDefinition December1998 Page12of25 TABLEI-COSTANDREVENUETABLE GENERALINSTRUCTIONS TableIrequiresannualreporting,onanendoftheyearbasis,ofrevenue,expense,reserveand investmentdataforallaspectsofthecarriers'operations. ROWINSTRUCTIONS Eachrowisanelementrelatedtoastudyarea'srevenueorrevenuerequirement. RowItemDescription Revenues 1010.BasicLocalServices-Thetotalofaccounts5001through5060. 1020.NetworkAccessServices-Thetotalofaccounts5081through5084. 1030.TollNetworkServices-Thetotalofaccounts5100,5111,5112,5121through5128,and 5160. 1040.Miscellaneous-ThetotalofAccounts5230through5250(excludingnonregulateddirectory revenue),5261through5264and5270. 1045.Nonregulated-ThebalanceofAccount5280andnonregulateddirectoryrevenueof Account5230. 1050.Settlements-Thetotalofaccounts5069,5129,5169and5269.Carrierswhichdonot retaintheClassAaccountsthroughoutseparationsandaccessreportingwillincludethese amountsintheClassBaccountsreportedonrows1010,1030and1040. 1060.Uncollectible-Thetotalofaccounts5301and5302.Thisamountisnormallyapositive amounttobesubtractedfromrevenuesinthecalculationofrow1090. 1090.TotalOperatingRevenues-Thetotalofrows1010through1050lessrow1060. FCCReport43-01-ReportDefinition December1998 Page13of25 Expenses 1110.EqualAccess-Thisamountisequaltothetotalofallamountsthathavebeenremoved fromtheprimaryexpenseaccountspursuanttoSection36.421.Suchexpensesincludeonly thoseexpenseswhicharedirectlyrelatedtotheprovisionofequalaccess.Equalaccess expensesmustbereportedonthisrowinthefollowingcolumns,asappropriate:columns (e),(f),(g),(h)and(o)(ifthereportingcarrierhasanequalaccessrateelement)or, columns(n)and(p)(ifthereportingcarrierdoesnothaveanequalaccessrateelement), andincolumns(r)and(t).Allequalaccessexpensesmustbeincludedonrows1120 through1185.Thetotalofrows1120through1185willequalthesameamountasrow 1110androw1190forcolumn(o). 1120.PlantSpecific-Thetotalofaccounts6112through6116,6121through6124,6211through 6220,6231,6232,6311through6362,and6411through6441. 1130.PlantNon-Specific-Thetotalofaccounts6511,6512and6531through6535. 1140.CustomerOperationsMarketing-Thetotalofaccounts6611through6613. 1150.CustomerOperationsServices-Thetotalofaccounts6621through6623. 1160.CorporateOperations-Thetotalofaccounts6711,6712,6721through6728and6790. 1170.Access-Thebalanceofaccount6540. 1180.Depreciation/Amortization-Thetotalofaccounts6561through6565. 1185.FCCExpenseAdjustment-Thisamountshallcontainthenetof:(1)expenseandother taxitemsnotincludedabovewhichtheCommissionhasexpresslyallowedforratemaking purposes;and(2)expenseandothertaxitemsincludedabovewhichtheCommissionhas expresslyexcludedforratemakingpurposes.Apositivevaluerepresentsanetallowance andanegativevaluerepresentsanetdisallowance. 1190.TotalOperatingExpenses-Thetotalofrows1120through1185. OtherOperatingItems 1290.OtherOperatingIncome/Losses-Thisamountshallcontainthenetofaccounts7110 through7160and7990.Apositivevaluerepresentsincomeandanegativevalue representsloss. FCCReport43-01-ReportDefinition December1998 Page14of25 Non-operatingItems 1320.IncomeEffectsofJurisdictionalRatemakingDifferences(Net)(Revenue)-Thebalanceof account7910.Apositivevaluerepresentsanincreasetonetincomeandanegativevalue representsadecreasetonetincome. 1330.ExtraordinaryItems(Revenue)-Thetotalofaccounts7610through7640.Amounts excludedfromratemakingareremovedinrow1370.Apositivevaluerepresentsan incomecreditandanegativevaluerepresentsanincomecharge. 1340.AllowanceforFundsUsedDuringConstruction(Revenue)-Thebalanceofaccount7340. Amountsexcludedfromratemakingareremovedinrow1370. 1350.SpecialCharges(Expense)-Thebalanceofaccount7370.Amountsexcludedfrom ratemakingareremovedinrow1370. 1360.AllOtherNon-operatingItems(Revenue)-Thetotalofaccounts7310through7330,7350 and7360.Amountsexcludedfromratemakingareremovedinrow1370.Apositivevalue representsincomeandanegativevaluerepresentsaloss. 1370.FCCNon-operatingAdjustment(Expense)-Thisamountshallcontainthenetof:(1)non- operatingitemsnotincludedabovewhichtheCommissionhasexpresslyallowedfor ratemakingpurposes;and(2)non-operatingitemsincludedabovewhichtheCommission hasexpresslyexcludedforratemakingpurposes.Apositivevaluerepresentsanet allowanceandanegativevaluerepresentsanetdisallowance.ThisrowwillNOTinclude 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
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4301PF98.PDF
  • 2090Single Line Business Access Lines 2100Residence Lifeline Access Lines 2110Residence Non-Lifeline Access Lines 2120Multiline Business Access Lines 2140Access Lines Subject To A Special Access Surcharge 2150 Total Billable Access Lines FCCReport43-01-ReportDefinition December1998 Page12of25 TABLEI-COSTANDREVENUETABLE GENERALINSTRUCTIONS TableIrequiresannualreporting,onanendoftheyearbasis,ofrevenue,expense,reserveand investmentdataforallaspectsofthecarriers'operations. ROWINSTRUCTIONS Eachrowisanelementrelatedtoastudyarea'srevenueorrevenuerequirement. RowItemDescription Revenues 1010.BasicLocalServices-Thetotalofaccounts5001through5060. 1020.NetworkAccessServices-Thetotalofaccounts5081through5084. 1030.TollNetworkServices-Thetotalofaccounts5100,5111,5112,5121through5128,and 5160. 1040.Miscellaneous-ThetotalofAccounts5230through5250(excludingnonregulateddirectory revenue),5261through5264and5270. 1045.Nonregulated-ThebalanceofAccount5280andnonregulateddirectoryrevenueof Account5230. 1050.Settlements-Thetotalofaccounts5069,5129,5169and5269.Carrierswhichdonot retaintheClassAaccountsthroughoutseparationsandaccessreportingwillincludethese amountsintheClassBaccountsreportedonrows1010,1030and1040. 1060.Uncollectible-Thetotalofaccounts5301and5302.Thisamountisnormallyapositive amounttobesubtractedfromrevenuesinthecalculationofrow1090. 1090.TotalOperatingRevenues-Thetotalofrows1010through1050lessrow1060. FCCReport43-01-ReportDefinition December1998 Page13of25 Expenses 1110.EqualAccess-Thisamountisequaltothetotalofallamountsthathavebeenremoved fromtheprimaryexpenseaccountspursuanttoSection36.421.Suchexpensesincludeonly thoseexpenseswhicharedirectlyrelatedtotheprovisionofequalaccess.Equalaccess expensesmustbereportedonthisrowinthefollowingcolumns,asappropriate:columns (e),(f),(g),(h)and(o)(ifthereportingcarrierhasanequalaccessrateelement)or, columns(n)and(p)(ifthereportingcarrierdoesnothaveanequalaccessrateelement), andincolumns(r)and(t).Allequalaccessexpensesmustbeincludedonrows1120 through1185.Thetotalofrows1120through1185willequalthesameamountasrow 1110androw1190forcolumn(o). 1120.PlantSpecific-Thetotalofaccounts6112through6116,6121through6124,6211through 6220,6231,6232,6311through6362,and6411through6441. 1130.PlantNon-Specific-Thetotalofaccounts6511,6512and6531through6535. 1140.CustomerOperationsMarketing-Thetotalofaccounts6611through6613. 1150.CustomerOperationsServices-Thetotalofaccounts6621through6623. 1160.CorporateOperations-Thetotalofaccounts6711,6712,6721through6728and6790. 1170.Access-Thebalanceofaccount6540. 1180.Depreciation/Amortization-Thetotalofaccounts6561through6565. 1185.FCCExpenseAdjustment-Thisamountshallcontainthenetof:(1)expenseandother taxitemsnotincludedabovewhichtheCommissionhasexpresslyallowedforratemaking purposes;and(2)expenseandothertaxitemsincludedabovewhichtheCommissionhas expresslyexcludedforratemakingpurposes.Apositivevaluerepresentsanetallowance andanegativevaluerepresentsanetdisallowance. 1190.TotalOperatingExpenses-Thetotalofrows1120through1185. OtherOperatingItems 1290.OtherOperatingIncome/Losses-Thisamountshallcontainthenetofaccounts7110 through7160and7990.Apositivevaluerepresentsincomeandanegativevalue representsloss. FCCReport43-01-ReportDefinition December1998 Page14of25 Non-operatingItems 1320.IncomeEffectsofJurisdictionalRatemakingDifferences(Net)(Revenue)-Thebalanceof account7910.Apositivevaluerepresentsanincreasetonetincomeandanegativevalue representsadecreasetonetincome. 1330.ExtraordinaryItems(Revenue)-Thetotalofaccounts7610through7640.Amounts excludedfromratemakingareremovedinrow1370.Apositivevaluerepresentsan incomecreditandanegativevaluerepresentsanincomecharge. 1340.AllowanceforFundsUsedDuringConstruction(Revenue)-Thebalanceofaccount7340. Amountsexcludedfromratemakingareremovedinrow1370. 1350.SpecialCharges(Expense)-Thebalanceofaccount7370.Amountsexcludedfrom ratemakingareremovedinrow1370. 1360.AllOtherNon-operatingItems(Revenue)-Thetotalofaccounts7310through7330,7350 and7360.Amountsexcludedfromratemakingareremovedinrow1370.Apositivevalue representsincomeandanegativevaluerepresentsaloss. 1370.FCCNon-operatingAdjustment(Expense)-Thisamountshallcontainthenetof:(1)non- operatingitemsnotincludedabovewhichtheCommissionhasexpresslyallowedfor ratemakingpurposes;and(2)non-operatingitemsincludedabovewhichtheCommission hasexpresslyexcludedforratemakingpurposes.Apositivevaluerepresentsanet allowanceandanegativevaluerepresentsanetdisallowance.ThisrowwillNOTinclude 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
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304C98.PDF
  • 28. B.ReservesandDeferrals 40 AccumulateddepreciationthatisrelatedtoEqualAccessinvestmentandisallocated pursuanttoSections36.191(c)and69.308(a).SeealsoSection36.503(a). 41 EqualAccessminutes-of-useusedtoallocaterelatedaccumulateddepreciation pursuanttoSection36.191(c). FCCReport43-04-Rep.Def.RowInstructions December1998 Page98of158 42 AccumulatedamortizationofTangibleandIntangibleAssetsandotheraccumulated amortizationthatisassociatedwithEqualAccessandisallocatedpursuanttoSections 36.191(c)and69.308(a).SeealsoSection36.505(a). 43 EqualAccessminutes-of-useusedtoallocateassociatedaccumulatedamortization pursuanttoSection36.191(c). 44 NetCurrentDeferredOperatingIncomeTaxesthatareassociatedwithEqualAccess andareallocatedpursuanttoSections36.191(c)and69.308(a).SeealsoSection 36.506(a). 45 EqualAccessminutes-of-useusedtoallocateassociatedNetCurrentDeferred OperatingIncomeTaxespursuanttoSection36.191(c). 46 NetNoncurrentDeferredOperatingIncomeTaxesthatareassociatedwithEqual AccessandareallocatedpursuanttoSections36.191(c)and69.308(a).Seealso Section36.506(a). 47 EqualAccessminutes-of-useusedtoallocateassociatedNetNoncurrentDeferred OperatingIncomeTaxespursuanttoSection36.191(c). 48 AllOtherreservesanddeferralsthatareassociatedwithEqualAccessandare allocatedpursuanttoSections36.191(c)and69.308(a).SeealsoSection36.507(a). 49 EqualAccessminutes-of-useusedtoallocateallotherassociatedreservesand deferralspursuanttoSection36.191(c). 50 TotalreservesanddeferralsrelatedtoEqualAccess,totalofRows40,42,44,46,and 48. 51 NetEqualAccessinvestment,Row30lessrow50,includingamountsthataredirectly assignedpursuanttoSection69.308(a). C.Expenses Note:PursuanttoNationalExchangeCarrierAssociation,3FCCRcd6042(1988), membersoftheNationalExchangeCarrierAssociationtrafficsensitivepoolmaytreat equalaccessexpensesasexpensesincurredinthecurrentyear.Thoseexpensesmust bereportedonRows60and82.Allothercarrierscapitalizethoseexpensesand amortizethemoveraneightyearperiodpursuanttoPetitionforRecoveryofEqual AccessandNetworkReconfigurationCosts,1FCCRcd434,437(1986)(Equal AccessReconsiderationOrder).ThoseamountsmustbereportedonRows90to93. Thosecarriersthatcapitalizeexpensesandamortizethemovereightyearsmustshow thecurrentyear'sdepreciationandamortizationexpensesonRow76andallcorporate operationsexpensesonRows90through93. FCCReport43-04-Rep.Def.RowInstructions December1998 Page99of158 60 GeneralSupportExpensesthatareassociatedwithEqualAccessandareallocated pursuanttoSections36.421(b)and69.410(a).SeealsoSection36.111. 61 EqualAccessminutes-of-useusedtoallocateassociatedGeneralSupportExpenses pursuanttoSection36.421(b).SeealsoSection36.111. 62 NetworkSupportExpensesthatareassociatedwithEqualAccessandareallocated pursuanttoSections36.421(b)and69.410(a).SeealsoSection36.111. 63 EqualAccessminutes-of-useusedtoallocateassociatedNetworkSupportExpenses thatarerelatedtoEqualAccesspursuanttoSection36.421(b). 64 CentralOfficeExpensesthatareassociatedwithEqualAccessandareallocated pursuanttoSections36.421(b)and69.410(a).SeealsoSection36.321(a). 65 EqualAccessminutes-of-useusedtoallocateassociatedCentralOfficeExpenses pursuanttoSection36.421(b). 66 InformationOrigination/TerminationExpensesthatareassociatedwithEqualAccess andareallocatedpursuanttoSections36.421(b)and69.410(a).SeealsoSection 36.331. 67 EqualAccessminutes-of-useusedtoallocateassociatedInformation Origination/TerminationExpensespursuanttoSection36.421(b). 68 C&WFExpensesthatareassociatedwithEqualAccessandareallocatedpursuantto Sections36.421(b)and69.410(a).SeealsoSection36.341(a). 69 EqualAccessminutes-of-useusedtoallocateassociatedC&WFExpensespursuant toSection36.421(b). 70 OtherPropertyPlantandEquipmentExpensesthatareassociatedwithEqualAccess andareallocatedpursuanttoSections36.421(b)and69.410(a).SeealsoSection 36.352(a). 71 EqualAccessminutes-of-useusedtoallocateassociatedOtherPropertyPlantand EquipmentExpensespursuanttoSection36.421(b). 72 NetworkOperationsExpensesthatareassociatedwithEqualAccessandareallocated pursuanttoSections36.421(b)and69.410(a).SeealsoSection36.353. 73 EqualAccessminutes-of-useusedtoallocateassociatedNetworkOperationsExpenses pursuanttoSection36.421(b). 74 AccessExpensesthatareassociatedwithEqualAccessandareallocatedpursuantto Sections36.421(b)and69.410(a).SeealsoSection36.354(a). FCCReport43-04-Rep.Def.RowInstructions December1998 Page100of158 75 EqualAccessminutes-of-useusedtoallocateassociatedAccessExpensespursuantto Section36.421(b). 76 DepreciationandamortizationexpensesthatareassociatedwithEqualAccessandare allocatedpursuanttoSections36.421(b)and69.410(a).SeealsoSection36.361(a). 77 EqualAccessminutes-of-useusedtoallocateassociateddepreciationandamortization expensespursuanttoSection36.421(b). 78 MarketingExpensesthatareassociatedwithEqualAccessandareallocatedpursuant toSections36.421(b)and69.410(a).SeealsoSection36.372(a). 79
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304P98.PDF
  • 28. B.ReservesandDeferrals 40 AccumulateddepreciationthatisrelatedtoEqualAccessinvestmentandisallocated pursuanttoSections36.191(c)and69.308(a).SeealsoSection36.503(a). 41 EqualAccessminutes-of-useusedtoallocaterelatedaccumulateddepreciation pursuanttoSection36.191(c). FCCReport43-04-Rep.Def.RowInstructions December1998 Page98of158 42 AccumulatedamortizationofTangibleandIntangibleAssetsandotheraccumulated amortizationthatisassociatedwithEqualAccessandisallocatedpursuanttoSections 36.191(c)and69.308(a).SeealsoSection36.505(a). 43 EqualAccessminutes-of-useusedtoallocateassociatedaccumulatedamortization pursuanttoSection36.191(c). 44 NetCurrentDeferredOperatingIncomeTaxesthatareassociatedwithEqualAccess andareallocatedpursuanttoSections36.191(c)and69.308(a).SeealsoSection 36.506(a). 45 EqualAccessminutes-of-useusedtoallocateassociatedNetCurrentDeferred OperatingIncomeTaxespursuanttoSection36.191(c). 46 NetNoncurrentDeferredOperatingIncomeTaxesthatareassociatedwithEqual AccessandareallocatedpursuanttoSections36.191(c)and69.308(a).Seealso Section36.506(a). 47 EqualAccessminutes-of-useusedtoallocateassociatedNetNoncurrentDeferred OperatingIncomeTaxespursuanttoSection36.191(c). 48 AllOtherreservesanddeferralsthatareassociatedwithEqualAccessandare allocatedpursuanttoSections36.191(c)and69.308(a).SeealsoSection36.507(a). 49 EqualAccessminutes-of-useusedtoallocateallotherassociatedreservesand deferralspursuanttoSection36.191(c). 50 TotalreservesanddeferralsrelatedtoEqualAccess,totalofRows40,42,44,46,and 48. 51 NetEqualAccessinvestment,Row30lessrow50,includingamountsthataredirectly assignedpursuanttoSection69.308(a). C.Expenses Note:PursuanttoNationalExchangeCarrierAssociation,3FCCRcd6042(1988), membersoftheNationalExchangeCarrierAssociationtrafficsensitivepoolmaytreat equalaccessexpensesasexpensesincurredinthecurrentyear.Thoseexpensesmust bereportedonRows60and82.Allothercarrierscapitalizethoseexpensesand amortizethemoveraneightyearperiodpursuanttoPetitionforRecoveryofEqual AccessandNetworkReconfigurationCosts,1FCCRcd434,437(1986)(Equal AccessReconsiderationOrder).ThoseamountsmustbereportedonRows90to93. Thosecarriersthatcapitalizeexpensesandamortizethemovereightyearsmustshow thecurrentyear'sdepreciationandamortizationexpensesonRow76andallcorporate operationsexpensesonRows90through93. FCCReport43-04-Rep.Def.RowInstructions December1998 Page99of158 60 GeneralSupportExpensesthatareassociatedwithEqualAccessandareallocated pursuanttoSections36.421(b)and69.410(a).SeealsoSection36.111. 61 EqualAccessminutes-of-useusedtoallocateassociatedGeneralSupportExpenses pursuanttoSection36.421(b).SeealsoSection36.111. 62 NetworkSupportExpensesthatareassociatedwithEqualAccessandareallocated pursuanttoSections36.421(b)and69.410(a).SeealsoSection36.111. 63 EqualAccessminutes-of-useusedtoallocateassociatedNetworkSupportExpenses thatarerelatedtoEqualAccesspursuanttoSection36.421(b). 64 CentralOfficeExpensesthatareassociatedwithEqualAccessandareallocated pursuanttoSections36.421(b)and69.410(a).SeealsoSection36.321(a). 65 EqualAccessminutes-of-useusedtoallocateassociatedCentralOfficeExpenses pursuanttoSection36.421(b). 66 InformationOrigination/TerminationExpensesthatareassociatedwithEqualAccess andareallocatedpursuanttoSections36.421(b)and69.410(a).SeealsoSection 36.331. 67 EqualAccessminutes-of-useusedtoallocateassociatedInformation Origination/TerminationExpensespursuanttoSection36.421(b). 68 C&WFExpensesthatareassociatedwithEqualAccessandareallocatedpursuantto Sections36.421(b)and69.410(a).SeealsoSection36.341(a). 69 EqualAccessminutes-of-useusedtoallocateassociatedC&WFExpensespursuant toSection36.421(b). 70 OtherPropertyPlantandEquipmentExpensesthatareassociatedwithEqualAccess andareallocatedpursuanttoSections36.421(b)and69.410(a).SeealsoSection 36.352(a). 71 EqualAccessminutes-of-useusedtoallocateassociatedOtherPropertyPlantand EquipmentExpensespursuanttoSection36.421(b). 72 NetworkOperationsExpensesthatareassociatedwithEqualAccessandareallocated pursuanttoSections36.421(b)and69.410(a).SeealsoSection36.353. 73 EqualAccessminutes-of-useusedtoallocateassociatedNetworkOperationsExpenses pursuanttoSection36.421(b). 74 AccessExpensesthatareassociatedwithEqualAccessandareallocatedpursuantto Sections36.421(b)and69.410(a).SeealsoSection36.354(a). FCCReport43-04-Rep.Def.RowInstructions December1998 Page100of158 75 EqualAccessminutes-of-useusedtoallocateassociatedAccessExpensespursuantto Section36.421(b). 76 DepreciationandamortizationexpensesthatareassociatedwithEqualAccessandare allocatedpursuanttoSections36.421(b)and69.410(a).SeealsoSection36.361(a). 77 EqualAccessminutes-of-useusedtoallocateassociateddepreciationandamortization expensespursuanttoSection36.421(b). 78 MarketingExpensesthatareassociatedwithEqualAccessandareallocatedpursuant toSections36.421(b)and69.410(a).SeealsoSection36.372(a). 79
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304PF98.PDF
  • 28. B.ReservesandDeferrals 40 AccumulateddepreciationthatisrelatedtoEqualAccessinvestmentandisallocated pursuanttoSections36.191(c)and69.308(a).SeealsoSection36.503(a). 41 EqualAccessminutes-of-useusedtoallocaterelatedaccumulateddepreciation pursuanttoSection36.191(c). FCCReport43-04-Rep.Def.RowInstructions December1998 Page98of158 42 AccumulatedamortizationofTangibleandIntangibleAssetsandotheraccumulated amortizationthatisassociatedwithEqualAccessandisallocatedpursuanttoSections 36.191(c)and69.308(a).SeealsoSection36.505(a). 43 EqualAccessminutes-of-useusedtoallocateassociatedaccumulatedamortization pursuanttoSection36.191(c). 44 NetCurrentDeferredOperatingIncomeTaxesthatareassociatedwithEqualAccess andareallocatedpursuanttoSections36.191(c)and69.308(a).SeealsoSection 36.506(a). 45 EqualAccessminutes-of-useusedtoallocateassociatedNetCurrentDeferred OperatingIncomeTaxespursuanttoSection36.191(c). 46 NetNoncurrentDeferredOperatingIncomeTaxesthatareassociatedwithEqual AccessandareallocatedpursuanttoSections36.191(c)and69.308(a).Seealso Section36.506(a). 47 EqualAccessminutes-of-useusedtoallocateassociatedNetNoncurrentDeferred OperatingIncomeTaxespursuanttoSection36.191(c). 48 AllOtherreservesanddeferralsthatareassociatedwithEqualAccessandare allocatedpursuanttoSections36.191(c)and69.308(a).SeealsoSection36.507(a). 49 EqualAccessminutes-of-useusedtoallocateallotherassociatedreservesand deferralspursuanttoSection36.191(c). 50 TotalreservesanddeferralsrelatedtoEqualAccess,totalofRows40,42,44,46,and 48. 51 NetEqualAccessinvestment,Row30lessrow50,includingamountsthataredirectly assignedpursuanttoSection69.308(a). C.Expenses Note:PursuanttoNationalExchangeCarrierAssociation,3FCCRcd6042(1988), membersoftheNationalExchangeCarrierAssociationtrafficsensitivepoolmaytreat equalaccessexpensesasexpensesincurredinthecurrentyear.Thoseexpensesmust bereportedonRows60and82.Allothercarrierscapitalizethoseexpensesand amortizethemoveraneightyearperiodpursuanttoPetitionforRecoveryofEqual AccessandNetworkReconfigurationCosts,1FCCRcd434,437(1986)(Equal AccessReconsiderationOrder).ThoseamountsmustbereportedonRows90to93. Thosecarriersthatcapitalizeexpensesandamortizethemovereightyearsmustshow thecurrentyear'sdepreciationandamortizationexpensesonRow76andallcorporate operationsexpensesonRows90through93. FCCReport43-04-Rep.Def.RowInstructions December1998 Page99of158 60 GeneralSupportExpensesthatareassociatedwithEqualAccessandareallocated pursuanttoSections36.421(b)and69.410(a).SeealsoSection36.111. 61 EqualAccessminutes-of-useusedtoallocateassociatedGeneralSupportExpenses pursuanttoSection36.421(b).SeealsoSection36.111. 62 NetworkSupportExpensesthatareassociatedwithEqualAccessandareallocated pursuanttoSections36.421(b)and69.410(a).SeealsoSection36.111. 63 EqualAccessminutes-of-useusedtoallocateassociatedNetworkSupportExpenses thatarerelatedtoEqualAccesspursuanttoSection36.421(b). 64 CentralOfficeExpensesthatareassociatedwithEqualAccessandareallocated pursuanttoSections36.421(b)and69.410(a).SeealsoSection36.321(a). 65 EqualAccessminutes-of-useusedtoallocateassociatedCentralOfficeExpenses pursuanttoSection36.421(b). 66 InformationOrigination/TerminationExpensesthatareassociatedwithEqualAccess andareallocatedpursuanttoSections36.421(b)and69.410(a).SeealsoSection 36.331. 67 EqualAccessminutes-of-useusedtoallocateassociatedInformation Origination/TerminationExpensespursuanttoSection36.421(b). 68 C&WFExpensesthatareassociatedwithEqualAccessandareallocatedpursuantto Sections36.421(b)and69.410(a).SeealsoSection36.341(a). 69 EqualAccessminutes-of-useusedtoallocateassociatedC&WFExpensespursuant toSection36.421(b). 70 OtherPropertyPlantandEquipmentExpensesthatareassociatedwithEqualAccess andareallocatedpursuanttoSections36.421(b)and69.410(a).SeealsoSection 36.352(a). 71 EqualAccessminutes-of-useusedtoallocateassociatedOtherPropertyPlantand EquipmentExpensespursuanttoSection36.421(b). 72 NetworkOperationsExpensesthatareassociatedwithEqualAccessandareallocated pursuanttoSections36.421(b)and69.410(a).SeealsoSection36.353. 73 EqualAccessminutes-of-useusedtoallocateassociatedNetworkOperationsExpenses pursuanttoSection36.421(b). 74 AccessExpensesthatareassociatedwithEqualAccessandareallocatedpursuantto Sections36.421(b)and69.410(a).SeealsoSection36.354(a). FCCReport43-04-Rep.Def.RowInstructions December1998 Page100of158 75 EqualAccessminutes-of-useusedtoallocateassociatedAccessExpensespursuantto Section36.421(b). 76 DepreciationandamortizationexpensesthatareassociatedwithEqualAccessandare allocatedpursuanttoSections36.421(b)and69.410(a).SeealsoSection36.361(a). 77 EqualAccessminutes-of-useusedtoallocateassociateddepreciationandamortization expensespursuanttoSection36.421(b). 78 MarketingExpensesthatareassociatedwithEqualAccessandareallocatedpursuant toSections36.421(b)and69.410(a).SeealsoSection36.372(a). 79
• http://www.fcc.gov/wcb/armis/documents/dkt_86_182_erratum_da_89_1010.pdf
  • B accounts reported on rows 1020, 1030 and 1040. Uncollectibles -The total.of accounts 5301 and 5302. . ~et Revenues -The tot'al of rows 1010 through 1050 less row 1060. Expe~es 1110. 1140. 1160. 1170. 1180. 1185 Equal Access -This amount is equal to the total of all amounts that have been removed from the primary expense accounts pursuant to Section 36.421. Such expens~s include only those expenses which are directly related to the provision of equal access. Plant Specific- The total of accounts 6112 through 6116, 6121 through 6124,6211 through 6220, 6231, 6232,.6311 through 6362, and 6411 through 6441. Plant Non-Specific -The total of accounts 6511, 6512:and 6531 'through 6535. Customer Operations Marketing -The total of accounts 6611 through 6613. Customer
• http://www.fcc.gov/wcb/armis/documents/dkt_86_182_order_da_90_30.pdf
  • related to Equal Access, total of rows 40,42,44,46, and 48". Row 51 -The instruction is revised to read, 30 less row 50, including amounts that are Section 69.308(a)". "Net Equal Access investment, row directly ,assigned pursuant to Row 60 -The instruction is revised to read, "General Support Expenses that are associated with Equal Access and are allocated pursuant to Sections 36.421(b) and 69.410(a). See also, Section 36.111." 12 Row 62 -The instruction is revised to read, "Network Support Expenses that are associated with Equal Access and are allocated pursuant to Sections 36.421(b} and 69.410(a}. See also, Section 36.111." Row 64 -The instruction is revised to read, "Central Office Expenses that are associated with Equal Access and are allocated pursuant to Sections
• http://www.fcc.gov/wcb/armis/documents/order_da_91_143.pdf
  • Order). Those amounts must be reported on rows 90 to 93. Those carr:iers that capitalize expenses and amortize them over eight years must show the current year's depreciation and amortization expenses on row 76 and all corporate operations expenses on rows 90 through 93. 60 General Support Expenses that are associa,ted with Equal Access and are allocated pursuant to Sections 36.421(b) and 69.410(a). See also Section 36.111. 61 Equal Access minutes-or-use used to allocate associated General Support Expenses pursuant to Section 36.421(b). See also Section, 36 .111 . 62 Network Support Expenses that are associated with Equal Access: and are allocated pursuant to Sections 36.421(b) and 69.410(a). See also Section 36.111. 63 Equal Access minutes-or-use used to allocate associated Network Support