FCC Web Documents citing 36.503

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

• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304C98.PDF
  • Reserved. 2201 Reserved. 2202 Reserved. 2203 TotalOtherTelecommunicationsPlant,totalofRows2190,2191and2193. D.RuralTelephoneBankStock 2210 ClassBRuralTelephoneBankStockthatisallocatedpursuanttoSections36.172(c) and69.309. 2211 TelecommunicationsPlantinServiceusedtoallocateClassBRuralTelephoneBank StockpursuanttoSection36.172(c), 2212 CombinedinvestmentusedtoallocateClassBRuralTelephoneBankStockpursuant toSection69.309. E.InventoriesandCashWorkingCapital 1.Inventories 2220 Inventoriesthatareassociatedwithcustomerpremisesequipmentandaredirectly assignedpursuanttoSection36.181(a). 2221 OtherInventoriesthatareallocatedpursuanttoSections36.181(a)and69.309. 2222 C&WFinvestmentusedtoallocateotherInventoriespursuanttoSection36.181(a). 2223 CombinedinvestmentusedtoallocateInventoriespursuanttoSection69.309. 2224 TotalInventories,totalofRows2220and2221. 2.CashWorkingCapital 2230 CashworkingcapitalthatisdirectlyassignedorallocatedpursuanttoSection 36.182(a)andisallocatedpursuanttoSection69.309.SeealsoSection65.820(d). FCCReport43-04-Rep.Def.RowInstructions December1998 Page121of158 2231 CombinedinvestmentusedtoallocatecashworkingcapitalpursuanttoSection 69.309. 2240 TotalOtherTelecommunicationsProperty,totalofRows22,24,26,28,93,2150, 2160,2203,2210,2224,and2230. F.FCCInvestmentAdjustment 2250 FCCInvestmentAdjustmentisthenetofthefollowing:(1)investmentnotincluded abovethattheFCChasexpresslyallowedforratemakingpurposes;and (2)investmentincludedabovethattheFCChasexpresslydisallowedforratemaking purposes. SeeSections65.820and65.830.ThisrowwillNOTincludeany TelecommunicationsPlantUnderConstructionasaPart65Adjustment. 2260 TotalTelecommunicationProperty,thetotalofRows1540,2240,and2250. IV.ReservesandDeferrals A.OtherJurisdictionalAssets 3000 OtherJurisdictionalAssetsthataredirectlyassignedpursuanttoSection36.502(a). B.AccumulatedDepreciation 3010 AccumulateddepreciationthatisassociatedwithGeneralSupportFacilitiesandis allocatedpursuanttoSections36.503(a),69.2(z),and69.301(a). 3011 GeneralSupportFacilitiesinvestmentthatisusedtoallocateassociatedaccumulated depreciationpursuanttoSections36.503(a),69.2(z)and69.301(a). 3020 AccumulateddepreciationthatisassociatedwithSwitchingEquipmentandis allocatedpursuanttoSections36.503(a)and69.2(z),and69.301(a). 3021 SwitchingEquipmentinvestmentthatisusedtoallocateassociatedaccumulated depreciationpursuanttoSections36.503(a),69.2(z),and69.301(a). 3030 AccumulateddepreciationthatisassociatedwithOperatorSystemsEquipmentis allocatedpursuanttoSections36.503(a),69.2(z),and69.301(a). 3031 OperatorSystemsEquipmentinvestmentthatisusedtoallocateassociated accumulateddepreciationpursuanttoSections36.503(a),69.2(z),and69.301(a). 3040 AccumulatedDepreciationthatisassociatedwithTransmissionEquipmentandis allocatedpursuanttoSections36.503(a),69.2(z)and69.301(a). FCCReport43-04-Rep.Def.RowInstructions December1998 Page122of158 3041 TransmissionEquipmentinvestmentusedtoallocateassociatedaccumulated depreciationpursuanttoSections36.503(a),69.2(z),and69.301(a). 3050 AccumulateddepreciationthatisassociatedwithInformationOrigination/Termination EquipmentandisallocatedpursuanttoSections69.503(a),69.2(z)and69.301(a). 3051 InformationOrigination/TerminationEquipmentInvestmentthatisusedtoallocate associatedaccumulateddepreciationpursuanttoSections36.503(a),69.2(z),and 69.301(a). 3060 AccumulateddepreciationthatisassociatedwithCableandWireFacilitiespursuant toSection36.503(a),69.2(z),and69.301(a). 3061 CableandWireFacilitiesinvestmentthatisusedtoallocateassociatedaccumulated depreciationpursuanttoSections36.503(a),69.2(z),and69.301(a). 3070 AccumulateddepreciationthatisassociatedwithPropertyHeldforFuture TelecommunicationsUseandisallocatedpursuanttoSections36.504(a),69.2(z),and 69.301(a). 3071 InvestmentinPropertyHeldforFutureTelecommunicationsUsethatisusedto allocateassociatedaccumulateddepreciationpursuanttoSections36.504(a),69.2(z), and69.301(a). 3080 TotalaccumulateddepreciationtotalofRows40,3010,3020,3030,3040,3050,3060, and3070. C. AccumulatedAmortization 1.AccumulatedAmortizationofTangibleAssets a)AccumulatedAmortizationofCapitalLeases 3090 AccumulatedamortizationofcapitalleasesassociatedwithGeneralSupportFacilities andwhichaccumulatedamortizationisallocatedpursuanttoSections36.505(a), 69.2(z),and69.301(a). 3091 GeneralSupportFacilitiesinvestmentusedtoallocateaccumulatedamortizationof associatedcapitalleasespursuanttoSections36.505(a),69.2(z),and69.301(a). 3100
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304P98.PDF
  • Reserved. 2201 Reserved. 2202 Reserved. 2203 TotalOtherTelecommunicationsPlant,totalofRows2190,2191and2193. D.RuralTelephoneBankStock 2210 ClassBRuralTelephoneBankStockthatisallocatedpursuanttoSections36.172(c) and69.309. 2211 TelecommunicationsPlantinServiceusedtoallocateClassBRuralTelephoneBank StockpursuanttoSection36.172(c), 2212 CombinedinvestmentusedtoallocateClassBRuralTelephoneBankStockpursuant toSection69.309. E.InventoriesandCashWorkingCapital 1.Inventories 2220 Inventoriesthatareassociatedwithcustomerpremisesequipmentandaredirectly assignedpursuanttoSection36.181(a). 2221 OtherInventoriesthatareallocatedpursuanttoSections36.181(a)and69.309. 2222 C&WFinvestmentusedtoallocateotherInventoriespursuanttoSection36.181(a). 2223 CombinedinvestmentusedtoallocateInventoriespursuanttoSection69.309. 2224 TotalInventories,totalofRows2220and2221. 2.CashWorkingCapital 2230 CashworkingcapitalthatisdirectlyassignedorallocatedpursuanttoSection 36.182(a)andisallocatedpursuanttoSection69.309.SeealsoSection65.820(d). FCCReport43-04-Rep.Def.RowInstructions December1998 Page121of158 2231 CombinedinvestmentusedtoallocatecashworkingcapitalpursuanttoSection 69.309. 2240 TotalOtherTelecommunicationsProperty,totalofRows22,24,26,28,93,2150, 2160,2203,2210,2224,and2230. F.FCCInvestmentAdjustment 2250 FCCInvestmentAdjustmentisthenetofthefollowing:(1)investmentnotincluded abovethattheFCChasexpresslyallowedforratemakingpurposes;and (2)investmentincludedabovethattheFCChasexpresslydisallowedforratemaking purposes. SeeSections65.820and65.830.ThisrowwillNOTincludeany TelecommunicationsPlantUnderConstructionasaPart65Adjustment. 2260 TotalTelecommunicationProperty,thetotalofRows1540,2240,and2250. IV.ReservesandDeferrals A.OtherJurisdictionalAssets 3000 OtherJurisdictionalAssetsthataredirectlyassignedpursuanttoSection36.502(a). B.AccumulatedDepreciation 3010 AccumulateddepreciationthatisassociatedwithGeneralSupportFacilitiesandis allocatedpursuanttoSections36.503(a),69.2(z),and69.301(a). 3011 GeneralSupportFacilitiesinvestmentthatisusedtoallocateassociatedaccumulated depreciationpursuanttoSections36.503(a),69.2(z)and69.301(a). 3020 AccumulateddepreciationthatisassociatedwithSwitchingEquipmentandis allocatedpursuanttoSections36.503(a)and69.2(z),and69.301(a). 3021 SwitchingEquipmentinvestmentthatisusedtoallocateassociatedaccumulated depreciationpursuanttoSections36.503(a),69.2(z),and69.301(a). 3030 AccumulateddepreciationthatisassociatedwithOperatorSystemsEquipmentis allocatedpursuanttoSections36.503(a),69.2(z),and69.301(a). 3031 OperatorSystemsEquipmentinvestmentthatisusedtoallocateassociated accumulateddepreciationpursuanttoSections36.503(a),69.2(z),and69.301(a). 3040 AccumulatedDepreciationthatisassociatedwithTransmissionEquipmentandis allocatedpursuanttoSections36.503(a),69.2(z)and69.301(a). FCCReport43-04-Rep.Def.RowInstructions December1998 Page122of158 3041 TransmissionEquipmentinvestmentusedtoallocateassociatedaccumulated depreciationpursuanttoSections36.503(a),69.2(z),and69.301(a). 3050 AccumulateddepreciationthatisassociatedwithInformationOrigination/Termination EquipmentandisallocatedpursuanttoSections69.503(a),69.2(z)and69.301(a). 3051 InformationOrigination/TerminationEquipmentInvestmentthatisusedtoallocate associatedaccumulateddepreciationpursuanttoSections36.503(a),69.2(z),and 69.301(a). 3060 AccumulateddepreciationthatisassociatedwithCableandWireFacilitiespursuant toSection36.503(a),69.2(z),and69.301(a). 3061 CableandWireFacilitiesinvestmentthatisusedtoallocateassociatedaccumulated depreciationpursuanttoSections36.503(a),69.2(z),and69.301(a). 3070 AccumulateddepreciationthatisassociatedwithPropertyHeldforFuture TelecommunicationsUseandisallocatedpursuanttoSections36.504(a),69.2(z),and 69.301(a). 3071 InvestmentinPropertyHeldforFutureTelecommunicationsUsethatisusedto allocateassociatedaccumulateddepreciationpursuanttoSections36.504(a),69.2(z), and69.301(a). 3080 TotalaccumulateddepreciationtotalofRows40,3010,3020,3030,3040,3050,3060, and3070. C. AccumulatedAmortization 1.AccumulatedAmortizationofTangibleAssets a)AccumulatedAmortizationofCapitalLeases 3090 AccumulatedamortizationofcapitalleasesassociatedwithGeneralSupportFacilities andwhichaccumulatedamortizationisallocatedpursuanttoSections36.505(a), 69.2(z),and69.301(a). 3091 GeneralSupportFacilitiesinvestmentusedtoallocateaccumulatedamortizationof associatedcapitalleasespursuanttoSections36.505(a),69.2(z),and69.301(a). 3100
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304PF98.PDF
  • Reserved. 2201 Reserved. 2202 Reserved. 2203 TotalOtherTelecommunicationsPlant,totalofRows2190,2191and2193. D.RuralTelephoneBankStock 2210 ClassBRuralTelephoneBankStockthatisallocatedpursuanttoSections36.172(c) and69.309. 2211 TelecommunicationsPlantinServiceusedtoallocateClassBRuralTelephoneBank StockpursuanttoSection36.172(c), 2212 CombinedinvestmentusedtoallocateClassBRuralTelephoneBankStockpursuant toSection69.309. E.InventoriesandCashWorkingCapital 1.Inventories 2220 Inventoriesthatareassociatedwithcustomerpremisesequipmentandaredirectly assignedpursuanttoSection36.181(a). 2221 OtherInventoriesthatareallocatedpursuanttoSections36.181(a)and69.309. 2222 C&WFinvestmentusedtoallocateotherInventoriespursuanttoSection36.181(a). 2223 CombinedinvestmentusedtoallocateInventoriespursuanttoSection69.309. 2224 TotalInventories,totalofRows2220and2221. 2.CashWorkingCapital 2230 CashworkingcapitalthatisdirectlyassignedorallocatedpursuanttoSection 36.182(a)andisallocatedpursuanttoSection69.309.SeealsoSection65.820(d). FCCReport43-04-Rep.Def.RowInstructions December1998 Page121of158 2231 CombinedinvestmentusedtoallocatecashworkingcapitalpursuanttoSection 69.309. 2240 TotalOtherTelecommunicationsProperty,totalofRows22,24,26,28,93,2150, 2160,2203,2210,2224,and2230. F.FCCInvestmentAdjustment 2250 FCCInvestmentAdjustmentisthenetofthefollowing:(1)investmentnotincluded abovethattheFCChasexpresslyallowedforratemakingpurposes;and (2)investmentincludedabovethattheFCChasexpresslydisallowedforratemaking purposes. SeeSections65.820and65.830.ThisrowwillNOTincludeany TelecommunicationsPlantUnderConstructionasaPart65Adjustment. 2260 TotalTelecommunicationProperty,thetotalofRows1540,2240,and2250. IV.ReservesandDeferrals A.OtherJurisdictionalAssets 3000 OtherJurisdictionalAssetsthataredirectlyassignedpursuanttoSection36.502(a). B.AccumulatedDepreciation 3010 AccumulateddepreciationthatisassociatedwithGeneralSupportFacilitiesandis allocatedpursuanttoSections36.503(a),69.2(z),and69.301(a). 3011 GeneralSupportFacilitiesinvestmentthatisusedtoallocateassociatedaccumulated depreciationpursuanttoSections36.503(a),69.2(z)and69.301(a). 3020 AccumulateddepreciationthatisassociatedwithSwitchingEquipmentandis allocatedpursuanttoSections36.503(a)and69.2(z),and69.301(a). 3021 SwitchingEquipmentinvestmentthatisusedtoallocateassociatedaccumulated depreciationpursuanttoSections36.503(a),69.2(z),and69.301(a). 3030 AccumulateddepreciationthatisassociatedwithOperatorSystemsEquipmentis allocatedpursuanttoSections36.503(a),69.2(z),and69.301(a). 3031 OperatorSystemsEquipmentinvestmentthatisusedtoallocateassociated accumulateddepreciationpursuanttoSections36.503(a),69.2(z),and69.301(a). 3040 AccumulatedDepreciationthatisassociatedwithTransmissionEquipmentandis allocatedpursuanttoSections36.503(a),69.2(z)and69.301(a). FCCReport43-04-Rep.Def.RowInstructions December1998 Page122of158 3041 TransmissionEquipmentinvestmentusedtoallocateassociatedaccumulated depreciationpursuanttoSections36.503(a),69.2(z),and69.301(a). 3050 AccumulateddepreciationthatisassociatedwithInformationOrigination/Termination EquipmentandisallocatedpursuanttoSections69.503(a),69.2(z)and69.301(a). 3051 InformationOrigination/TerminationEquipmentInvestmentthatisusedtoallocate associatedaccumulateddepreciationpursuanttoSections36.503(a),69.2(z),and 69.301(a). 3060 AccumulateddepreciationthatisassociatedwithCableandWireFacilitiespursuant toSection36.503(a),69.2(z),and69.301(a). 3061 CableandWireFacilitiesinvestmentthatisusedtoallocateassociatedaccumulated depreciationpursuanttoSections36.503(a),69.2(z),and69.301(a). 3070 AccumulateddepreciationthatisassociatedwithPropertyHeldforFuture TelecommunicationsUseandisallocatedpursuanttoSections36.504(a),69.2(z),and 69.301(a). 3071 InvestmentinPropertyHeldforFutureTelecommunicationsUsethatisusedto allocateassociatedaccumulateddepreciationpursuanttoSections36.504(a),69.2(z), and69.301(a). 3080 TotalaccumulateddepreciationtotalofRows40,3010,3020,3030,3040,3050,3060, and3070. C. AccumulatedAmortization 1.AccumulatedAmortizationofTangibleAssets a)AccumulatedAmortizationofCapitalLeases 3090 AccumulatedamortizationofcapitalleasesassociatedwithGeneralSupportFacilities andwhichaccumulatedamortizationisallocatedpursuanttoSections36.505(a), 69.2(z),and69.301(a). 3091 GeneralSupportFacilitiesinvestmentusedtoallocateaccumulatedamortizationof associatedcapitalleasespursuanttoSections36.505(a),69.2(z),and69.301(a). 3100
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4304C99.PDF
  • that is associated with Equal Access data not required. Enter "N/A." 29 Equal Access minutes-of-use used to allocate associated Cash Working Capital data not required. Enter "N/A." 30 Total Equal Access Investments allocation pursuant to Section 36.191(c). B.Reserves and Deferrals 40 Accumulated depreciation that is related to Equal Access investment and is allocated pursuant to Sections 36.191(c). See also Section 36.503(a). 41 Equal Access minutes-of-use used to allocate related accumulated depreciation data not required. Enter "N/A." 42 Accumulated amortization of Tangible and Intangible Assets and other accumulated amortization that is associated with Equal Access and is allocated pursuant to Sections 36.191(c). See also Section 36.505(a). 43 Equal Access minutes-of-use used to allocate associated accumulated amortization data not required. Enter "N/A." 44
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4304P99.PDF
  • that is associated with Equal Access data not required. Enter "N/A." 29 Equal Access minutes-of-use used to allocate associated Cash Working Capital data not required. Enter "N/A." 30 Total Equal Access Investments allocation pursuant to Section 36.191(c). B.Reserves and Deferrals 40 Accumulated depreciation that is related to Equal Access investment and is allocated pursuant to Sections 36.191(c). See also Section 36.503(a). 41 Equal Access minutes-of-use used to allocate related accumulated depreciation data not required. Enter "N/A." 42 Accumulated amortization of Tangible and Intangible Assets and other accumulated amortization that is associated with Equal Access and is allocated pursuant to Sections 36.191(c). See also Section 36.505(a). 43 Equal Access minutes-of-use used to allocate associated accumulated amortization data not required. Enter "N/A." 44
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4304C00.PDF
  • entered as a percent (e.g., rate of return). FCC Report 43-04 ­ Rep. Def. - Instructions December 2000 Page 68 of 121 . I. Equal Access A.Investments 30 Total Equal Access Investments allocation pursuant to Section 36.191(c). B.Reserves and Deferrals 40 Accumulated depreciation that is related to Equal Access investment and is allocated pursuant to Sections 36.191(c). See also Section 36.503(a). 42 Accumulated amortization of Tangible and Intangible Assets and other accumulated amortization that is associated with Equal Access and is allocated pursuant to Sections 36.191(c). See also Section 36.505(a). 44 Net Current Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c). See also Section 36.506(a). 46 Net Noncurrent Deferred Operating Income Taxes
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4304P00.PDF
  • entered as a percent (e.g., rate of return). FCC Report 43-04 ­ Rep. Def. - Instructions December 2000 Page 68 of 121 . I. Equal Access A.Investments 30 Total Equal Access Investments allocation pursuant to Section 36.191(c). B.Reserves and Deferrals 40 Accumulated depreciation that is related to Equal Access investment and is allocated pursuant to Sections 36.191(c). See also Section 36.503(a). 42 Accumulated amortization of Tangible and Intangible Assets and other accumulated amortization that is associated with Equal Access and is allocated pursuant to Sections 36.191(c). See also Section 36.505(a). 44 Net Current Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c). See also Section 36.506(a). 46 Net Noncurrent Deferred Operating Income Taxes
• http://www.fcc.gov/wcb/armis/documents/2001PDFs/4304C01.PDF
  • Excluding Billing and Collections ** Big 3 Expenses, per Sections 69.2(e) and 69.2(f) FCC Report 43-04 ­ Rep. Def. - Instructions December 2001 Page 12 of 32 . EQUAL ACCESS 30 Total Equal Access Investments allocation pursuant to Section 36.191(c). 40 Accumulated depreciation that is related to Equal Access investment and is allocated pursuant to Sections 36.191(c). See also Section 36.503(a). 44 Net Current Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c). See also Section 36.506(a). 46 Net Noncurrent Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c). See also Section 36.506(a). 83 Equal Access minutes-of-use used for allocation of equal access cost. 84
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4304c02.pdf
  • 1400 * Excluding Billing and Collections ** Big 3 Expenses, per Sections 69.2(e) and 69.2(f) FCC Report 43-04 ­ Report Definition December 2002 Page 12 of 32 . EQUAL ACCESS 30 Total Equal Access Investments allocation pursuant to Section 36.191(c). 40 Accumulated depreciation that is related to Equal Access investment and is allocated pursuant to Sections 36.191(c). See also Section 36.503(a). 44 Net Current Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c). See also Section 36.506(a). 46 Net Noncurrent Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c). See also Section 36.506(a). 83 Equal Access minutes-of-use used for allocation of equal access cost. 84
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4304p02.pdf
  • 1400 * Excluding Billing and Collections ** Big 3 Expenses, per Sections 69.2(e) and 69.2(f) FCC Report 43-04 ­ Report Definition December 2002 Page 12 of 32 . EQUAL ACCESS 30 Total Equal Access Investments allocation pursuant to Section 36.191(c). 40 Accumulated depreciation that is related to Equal Access investment and is allocated pursuant to Sections 36.191(c). See also Section 36.503(a). 44 Net Current Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c). See also Section 36.506(a). 46 Net Noncurrent Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c). See also Section 36.506(a). 83 Equal Access minutes-of-use used for allocation of equal access cost. 84
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4304c03.pdf
  • 4 ­ Corporate Operations Expense is allocated on Big 3 Expenses, per Sections 69.2(e) and 69.2(f). FCC Report 43-04 ­ Report Definition December 2003 Page 12 of 31 EQUAL ACCESS 30 Total Equal Access Investments allocation pursuant to Section 36.191(c). 40 Accumulated depreciation that is related to Equal Access investment and is allocated pursuant to Sections 36.191(c). See also Section 36.503(a). 44 Net Current Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c). See also Section 36.506(a). 46 Net Noncurrent Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c). See also Section 36.506(a). 83 Equal Access minutes-of-use used for allocation of equal access cost. 84
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4304p03.pdf
  • 4 ­ Corporate Operations Expense is allocated on Big 3 Expenses, per Sections 69.2(e) and 69.2(f). FCC Report 43-04 ­ Report Definition December 2003 Page 12 of 31 EQUAL ACCESS 30 Total Equal Access Investments allocation pursuant to Section 36.191(c). 40 Accumulated depreciation that is related to Equal Access investment and is allocated pursuant to Sections 36.191(c). See also Section 36.503(a). 44 Net Current Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c). See also Section 36.506(a). 46 Net Noncurrent Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c). See also Section 36.506(a). 83 Equal Access minutes-of-use used for allocation of equal access cost. 84
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4304c04.pdf
  • 4 ­ Corporate Operations Expense is allocated on Big 3 Expenses, per Sections 69.2(e) and 69.2(f). FCC Report 43-04 ­ Report Definition December 2004 Page 12 of 31 EQUAL ACCESS 30 Total Equal Access Investments allocation pursuant to Section 36.191(c). 40 Accumulated depreciation that is related to Equal Access investment and is allocated pursuant to Sections 36.191(c). See also Section 36.503(a). 44 Net Current Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c). See also Section 36.506(a). 46 Net Noncurrent Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c). See also Section 36.506(a). 83 Equal Access minutes-of-use used for allocation of equal access cost. 84
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4304p04.pdf
  • 4 ­ Corporate Operations Expense is allocated on Big 3 Expenses, per Sections 69.2(e) and 69.2(f). FCC Report 43-04 ­ Report Definition December 2004 Page 12 of 31 EQUAL ACCESS 30 Total Equal Access Investments allocation pursuant to Section 36.191(c). 40 Accumulated depreciation that is related to Equal Access investment and is allocated pursuant to Sections 36.191(c). See also Section 36.503(a). 44 Net Current Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c). See also Section 36.506(a). 46 Net Noncurrent Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c). See also Section 36.506(a). 83 Equal Access minutes-of-use used for allocation of equal access cost. 84
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4304c05.pdf
  • 4 ­ Corporate Operations Expense is allocated on Big 3 Expenses, per Sections 69.2(e) and 69.2(f). FCC Report 43-04 ­ Report Definition December 2005 Page 12 of 31 EQUAL ACCESS 30 Total Equal Access Investments allocation pursuant to Section 36.191(c). 40 Accumulated depreciation that is related to Equal Access investment and is allocated pursuant to Sections 36.191(c). See also Section 36.503(a). 44 Net Current Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c). See also Section 36.506(a). 46 Net Noncurrent Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c). See also Section 36.506(a). 83 Equal Access minutes-of-use used for allocation of equal access cost. 84
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4304p05.pdf
  • 4 ­ Corporate Operations Expense is allocated on Big 3 Expenses, per Sections 69.2(e) and 69.2(f). FCC Report 43-04 ­ Report Definition December 2005 Page 12 of 31 EQUAL ACCESS 30 Total Equal Access Investments allocation pursuant to Section 36.191(c). 40 Accumulated depreciation that is related to Equal Access investment and is allocated pursuant to Sections 36.191(c). See also Section 36.503(a). 44 Net Current Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c). See also Section 36.506(a). 46 Net Noncurrent Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c). See also Section 36.506(a). 83 Equal Access minutes-of-use used for allocation of equal access cost. 84
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4304c06.pdf
  • 4 ­ Corporate Operations Expense is allocated on Big 3 Expenses, per Sections 69.2(e) and 69.2(f). FCC Report 43-04 ­ Report Definition December 2006 Page 12 of 31 EQUAL ACCESS 30 Total Equal Access Investments allocation pursuant to Section 36.191(c). 40 Accumulated depreciation that is related to Equal Access investment and is allocated pursuant to Sections 36.191(c). See also Section 36.503(a). 44 Net Current Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c). See also Section 36.506(a). 46 Net Noncurrent Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c). See also Section 36.506(a). 83 Equal Access minutes-of-use used for allocation of equal access cost. 84
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4304p06.pdf
  • 4 ­ Corporate Operations Expense is allocated on Big 3 Expenses, per Sections 69.2(e) and 69.2(f). FCC Report 43-04 ­ Report Definition December 2006 Page 12 of 31 EQUAL ACCESS 30 Total Equal Access Investments allocation pursuant to Section 36.191(c). 40 Accumulated depreciation that is related to Equal Access investment and is allocated pursuant to Sections 36.191(c). See also Section 36.503(a). 44 Net Current Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c). See also Section 36.506(a). 46 Net Noncurrent Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c). See also Section 36.506(a). 83 Equal Access minutes-of-use used for allocation of equal access cost. 84
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4304c07.pdf
  • 4 ­ Corporate Operations Expense is allocated on Big 3 Expenses, per Sections 69.2(e) and 69.2(f). FCC Report 43-04 ­ Report Definition December 2007 Page 12 of 31 EQUAL ACCESS 30 Total Equal Access Investments allocation pursuant to Section 36.191(c). 40 Accumulated depreciation that is related to Equal Access investment and is allocated pursuant to Sections 36.191(c). See also Section 36.503(a). 44 Net Current Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c). See also Section 36.506(a). 46 Net Noncurrent Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c). See also Section 36.506(a). 83 Equal Access minutes-of-use used for allocation of equal access cost. 84
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4304p07.pdf
  • 4 ­ Corporate Operations Expense is allocated on Big 3 Expenses, per Sections 69.2(e) and 69.2(f). FCC Report 43-04 ­ Report Definition December 2007 Page 12 of 31 EQUAL ACCESS 30 Total Equal Access Investments allocation pursuant to Section 36.191(c). 40 Accumulated depreciation that is related to Equal Access investment and is allocated pursuant to Sections 36.191(c). See also Section 36.503(a). 44 Net Current Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c). See also Section 36.506(a). 46 Net Noncurrent Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c). See also Section 36.506(a). 83 Equal Access minutes-of-use used for allocation of equal access cost. 84
• http://www.fcc.gov/wcb/armis/documents/dkt_86_182_order_da_90_30.pdf
  • '69.308(a). See also, Section 36.182." Row 30 -The instruction is revised to read, "Total Equal Access Telecommunications Property, total of rows 10, 12, 14, 16, 18,20, 22, 24, 26, and 28". Row 40 -The instruction is revised to read, "Accumulated Depreciation that is related to Equal Access investment and is allocated pursuant to Sections 36.191(c) and 69.308(a). See also, Section 36.503(a)." Row 42 -The instruction is revised to read, "Accumulated amortization of Tangible and Intangible Assets and other accumulated amortization that is associated with Equal Access and is allocated pursuant to Sections 36.191(c) and 69.308(a). See also, Section 36.505(a)." Row 44 -The instruction is revised to read, "Net Current Deferred Operating Income Taxes that are associated with Equal Access and are
• http://www.fcc.gov/wcb/armis/documents/order_da_91_143.pdf
  • allocate associated Cash Working Capital pursuant to Section 36.191(c). 30 Total Equal Access Telecommunications Property, total of rows 10, 12, 14, 16, 18, 20, 22, 24, 26, and 28. FCC Report 43-04 -Rep. Def. -Row Instructions November 1990 Page 3of 66 B. Reserves and Deferrals 40 Accumulated depreciation that is investment and is allocated pursuant to 69.308(a). See also Section 36.503(a). related to Sections Equal Access 36.191(c) and 41 Equal Access minutes-or-use used to allocate related accumulated depreciation pursuant to Section 36.191(c). 42 Accumulated amortization of "Tangible and other accumulated amortization that Access and is allocated pursuant to 69.308(a}. See also Section 36.505(a}. Intangible Assets andis associated with Equal Sections 36.191(c) and 43 Equal -Access minutes-or-use used -to allocate accumulated amortization