FCC Web Documents citing 36.507

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

• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304C98.PDF
  • NetNoncurrentDeferredOperatingIncomeTaxesthatareassociatedwithGeneral SupportFacilitiesandareallocatedpursuanttoSections36.506(a),69.2(z),and 69.301(a). 3351 GeneralSupportFacilitiesinvestmentusedtoallocateassociatedNetNoncurrent DeferredOperatingIncomeTaxespursuanttoSections36.506(a),69.2(z),and 69.301(a). 3360 NetNoncurrentDeferredOperatingIncomeTaxesthatareassociatedwithSwitching EquipmentandareallocatedpursuanttoSections36.506(a),69.2(z),and69.301(a). 3361 SwitchingEquipmentinvestmentusedtoallocateassociatedNetNoncurrentDeferred OperatingIncomeTaxespursuanttoSections36.506(a),69.2(z),and69.301(a). 3370 NetNoncurrentDeferredOperatingIncomeTaxesthatareassociatedwithOperator SystemsEquipmentandareallocatedpursuanttoSections36.506(a),69.2(z)and 69.301(a). FCCReport43-04-Rep.Def.RowInstructions December1998 Page127of158 3371 OperatorSystemsEquipmentinvestmentusedtoallocateassociatedNetNoncurrent DeferredOperatingIncomeTaxespursuanttoSections36.506(a),69.2(z),and 69.301(a). 3380 NetNoncurrentDeferredOperatingIncomeTaxesthatareassociatedwith TransmissionEquipmentandareallocatedpursuanttoSections36.506(a),69.2(z),and 69.301(a). 3381 TransmissionEquipmentinvestmentusedtoallocateassociatedNetNoncurrent DeferredOperatingIncomeTaxespursuanttoSections36.506(a),69.2(z),and 69.301(a). 3390 NetNoncurrentDeferredOperatingIncomeTaxesthatareassociatedwithInformation Origination/TerminationEquipmentandareallocatedpursuanttoSections36.506(a), 69.2(z),and69.301(a). 3391 InformationOrigination/TerminationEquipmentinvestmentusedtoallocateassociated NetNoncurrentDeferredOperatingIncomeTaxespursuanttoSections36.506(a), 69.2(z),and69.301(a). 3400 NetNoncurrentDeferredOperatingIncomeTaxesthatareassociatedwithCableand WireFacilitiesandareallocatedpursuanttoSections36.506(a),69.2(z),and 69.301(a). 3401 CableandWireFacilitiesinvestmentusedtoallocateassociatedNetNoncurrent DeferredOperatingIncomeTaxespursuanttoSections36.506(a),69.2(z),and 69.301(a). 3402 OtherNetNoncurrentDeferredOperatingIncomeTaxesnotincludedabovethatare allocatedpursuanttoParts36.506,69.2(z),and69.301(a). 3410 TotalNetNoncurrentDeferredOperatingIncomeTaxes,totalofRows46,3350, 3360,3370,3380,3390,3400and3402.Ifnetnoncurrentdeferredoperatingincome taxesareapportionedamongtheaccesselementsbasedonTelecommunicationsPlant inService,entertheamountsofnetnoncurrentdeferredoperatingincometaxeson thisrow,pursuanttoParts36.506,69.2(z),and69.301(a). F.OtherJurisdictionalLiabilitiesandDeferredCreditsandReserveAdjustments 3420 Otherjurisdictionalliabilitiesanddeferredcreditsthataredirectlyassignedpursuant toSection36.507(a). 3421 FCCReserveAdjustmentwhichisthenetofthefollowing:(1)reserveitemsnot includedabovethattheCommissionhasexpresslyincludedforratemakingpurposes; and(2)reserveitemsincludedabovethattheCommissionhasexpresslydisallowed forratemakingpurpose.SeeSection65.820and65.830. FCCReport43-04-Rep.Def.RowInstructions December1998 Page128of158 3422 CustomerDepositsareseparatedbetweenstateandinterstatebyapplicationofthe interstateplantfactororspecialstudy.Theinterstateplantfactoriscalculatedby dividinginterstateplant-in-servicebytotalplant-in-service(interimmeasures prescribedin3FCCRcd269(1987)).Theinterstateamountisapportionedamong theaccesselementspursuanttoSection69.309. 3423 OtherDeferredCreditsthatareseparatedpursuanttoParts36and69. 3430 TotalReservesandDeferrals,thetotalofRows3000,3080,3270,3340,3410,3420, 3421,3422,and3423. V.OperatingRevenuesandCertainIncomeAccounts A.OperatingRevenues 1.BasicLocalServiceRevenues 4000 Localprivatelinerevenuesfrombroadcastprogramtransmissionaudioandvideo servicesthataredirectlyassignedpursuanttoSection36.212(a). 4001 RevenuesattributabletointerstateFX-likeandCCSA-likeservicesthataredirectly assignedpursuanttoSection36.212(b). 4002 WidebandmessageserviceandTWXrevenuesthatareallocatedpursuanttoSection 36.212(c). 4003 Minutes-of-usethatareusedtoallocatewidebandmessageserviceandTWXrevenues pursuanttoSection36.212(c). 4004 AllOtherBasicLocalServiceRevenuesthataredirectlyassignedpursuanttoSection 36.212(d). 4005 TotalBasicLocalServiceRevenues,totalofRows4000,4001,4002,and4004, includingamountsthatareallocatedpursuanttoPart69. 2.NetworkAccessServiceRevenues 4010 EndUserRevenuethatisdirectlyassignedpursuanttoSection36.213(b). 4011 SwitchedAccessRevenuethatisdirectlyassignedpursuanttoSection36.213(c). 4012 SpecialAccessRevenuethatisdirectlyassignedpursuanttoSection36.213(d). 4013 StateAccessRevenuethatisdirectlyassignedpursuanttoSection36.213(e). FCCReport43-04-Rep.Def.RowInstructions December1998 Page129of158 4014 TotalNetworkAccessServicesRevenue,totalofRows4010,4011,4012,and4013, includingamountsthatareallocatedpursuanttoPart69. 3.LongDistanceMessageServiceRevenues 4020 WidebandmessageservicesandTWXrevenuesthatareallocatedpursuanttoSection 36.214(a). 4021
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304P98.PDF
  • NetNoncurrentDeferredOperatingIncomeTaxesthatareassociatedwithGeneral SupportFacilitiesandareallocatedpursuanttoSections36.506(a),69.2(z),and 69.301(a). 3351 GeneralSupportFacilitiesinvestmentusedtoallocateassociatedNetNoncurrent DeferredOperatingIncomeTaxespursuanttoSections36.506(a),69.2(z),and 69.301(a). 3360 NetNoncurrentDeferredOperatingIncomeTaxesthatareassociatedwithSwitching EquipmentandareallocatedpursuanttoSections36.506(a),69.2(z),and69.301(a). 3361 SwitchingEquipmentinvestmentusedtoallocateassociatedNetNoncurrentDeferred OperatingIncomeTaxespursuanttoSections36.506(a),69.2(z),and69.301(a). 3370 NetNoncurrentDeferredOperatingIncomeTaxesthatareassociatedwithOperator SystemsEquipmentandareallocatedpursuanttoSections36.506(a),69.2(z)and 69.301(a). FCCReport43-04-Rep.Def.RowInstructions December1998 Page127of158 3371 OperatorSystemsEquipmentinvestmentusedtoallocateassociatedNetNoncurrent DeferredOperatingIncomeTaxespursuanttoSections36.506(a),69.2(z),and 69.301(a). 3380 NetNoncurrentDeferredOperatingIncomeTaxesthatareassociatedwith TransmissionEquipmentandareallocatedpursuanttoSections36.506(a),69.2(z),and 69.301(a). 3381 TransmissionEquipmentinvestmentusedtoallocateassociatedNetNoncurrent DeferredOperatingIncomeTaxespursuanttoSections36.506(a),69.2(z),and 69.301(a). 3390 NetNoncurrentDeferredOperatingIncomeTaxesthatareassociatedwithInformation Origination/TerminationEquipmentandareallocatedpursuanttoSections36.506(a), 69.2(z),and69.301(a). 3391 InformationOrigination/TerminationEquipmentinvestmentusedtoallocateassociated NetNoncurrentDeferredOperatingIncomeTaxespursuanttoSections36.506(a), 69.2(z),and69.301(a). 3400 NetNoncurrentDeferredOperatingIncomeTaxesthatareassociatedwithCableand WireFacilitiesandareallocatedpursuanttoSections36.506(a),69.2(z),and 69.301(a). 3401 CableandWireFacilitiesinvestmentusedtoallocateassociatedNetNoncurrent DeferredOperatingIncomeTaxespursuanttoSections36.506(a),69.2(z),and 69.301(a). 3402 OtherNetNoncurrentDeferredOperatingIncomeTaxesnotincludedabovethatare allocatedpursuanttoParts36.506,69.2(z),and69.301(a). 3410 TotalNetNoncurrentDeferredOperatingIncomeTaxes,totalofRows46,3350, 3360,3370,3380,3390,3400and3402.Ifnetnoncurrentdeferredoperatingincome taxesareapportionedamongtheaccesselementsbasedonTelecommunicationsPlant inService,entertheamountsofnetnoncurrentdeferredoperatingincometaxeson thisrow,pursuanttoParts36.506,69.2(z),and69.301(a). F.OtherJurisdictionalLiabilitiesandDeferredCreditsandReserveAdjustments 3420 Otherjurisdictionalliabilitiesanddeferredcreditsthataredirectlyassignedpursuant toSection36.507(a). 3421 FCCReserveAdjustmentwhichisthenetofthefollowing:(1)reserveitemsnot includedabovethattheCommissionhasexpresslyincludedforratemakingpurposes; and(2)reserveitemsincludedabovethattheCommissionhasexpresslydisallowed forratemakingpurpose.SeeSection65.820and65.830. FCCReport43-04-Rep.Def.RowInstructions December1998 Page128of158 3422 CustomerDepositsareseparatedbetweenstateandinterstatebyapplicationofthe interstateplantfactororspecialstudy.Theinterstateplantfactoriscalculatedby dividinginterstateplant-in-servicebytotalplant-in-service(interimmeasures prescribedin3FCCRcd269(1987)).Theinterstateamountisapportionedamong theaccesselementspursuanttoSection69.309. 3423 OtherDeferredCreditsthatareseparatedpursuanttoParts36and69. 3430 TotalReservesandDeferrals,thetotalofRows3000,3080,3270,3340,3410,3420, 3421,3422,and3423. V.OperatingRevenuesandCertainIncomeAccounts A.OperatingRevenues 1.BasicLocalServiceRevenues 4000 Localprivatelinerevenuesfrombroadcastprogramtransmissionaudioandvideo servicesthataredirectlyassignedpursuanttoSection36.212(a). 4001 RevenuesattributabletointerstateFX-likeandCCSA-likeservicesthataredirectly assignedpursuanttoSection36.212(b). 4002 WidebandmessageserviceandTWXrevenuesthatareallocatedpursuanttoSection 36.212(c). 4003 Minutes-of-usethatareusedtoallocatewidebandmessageserviceandTWXrevenues pursuanttoSection36.212(c). 4004 AllOtherBasicLocalServiceRevenuesthataredirectlyassignedpursuanttoSection 36.212(d). 4005 TotalBasicLocalServiceRevenues,totalofRows4000,4001,4002,and4004, includingamountsthatareallocatedpursuanttoPart69. 2.NetworkAccessServiceRevenues 4010 EndUserRevenuethatisdirectlyassignedpursuanttoSection36.213(b). 4011 SwitchedAccessRevenuethatisdirectlyassignedpursuanttoSection36.213(c). 4012 SpecialAccessRevenuethatisdirectlyassignedpursuanttoSection36.213(d). 4013 StateAccessRevenuethatisdirectlyassignedpursuanttoSection36.213(e). FCCReport43-04-Rep.Def.RowInstructions December1998 Page129of158 4014 TotalNetworkAccessServicesRevenue,totalofRows4010,4011,4012,and4013, includingamountsthatareallocatedpursuanttoPart69. 3.LongDistanceMessageServiceRevenues 4020 WidebandmessageservicesandTWXrevenuesthatareallocatedpursuanttoSection 36.214(a). 4021
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304PF98.PDF
  • NetNoncurrentDeferredOperatingIncomeTaxesthatareassociatedwithGeneral SupportFacilitiesandareallocatedpursuanttoSections36.506(a),69.2(z),and 69.301(a). 3351 GeneralSupportFacilitiesinvestmentusedtoallocateassociatedNetNoncurrent DeferredOperatingIncomeTaxespursuanttoSections36.506(a),69.2(z),and 69.301(a). 3360 NetNoncurrentDeferredOperatingIncomeTaxesthatareassociatedwithSwitching EquipmentandareallocatedpursuanttoSections36.506(a),69.2(z),and69.301(a). 3361 SwitchingEquipmentinvestmentusedtoallocateassociatedNetNoncurrentDeferred OperatingIncomeTaxespursuanttoSections36.506(a),69.2(z),and69.301(a). 3370 NetNoncurrentDeferredOperatingIncomeTaxesthatareassociatedwithOperator SystemsEquipmentandareallocatedpursuanttoSections36.506(a),69.2(z)and 69.301(a). FCCReport43-04-Rep.Def.RowInstructions December1998 Page127of158 3371 OperatorSystemsEquipmentinvestmentusedtoallocateassociatedNetNoncurrent DeferredOperatingIncomeTaxespursuanttoSections36.506(a),69.2(z),and 69.301(a). 3380 NetNoncurrentDeferredOperatingIncomeTaxesthatareassociatedwith TransmissionEquipmentandareallocatedpursuanttoSections36.506(a),69.2(z),and 69.301(a). 3381 TransmissionEquipmentinvestmentusedtoallocateassociatedNetNoncurrent DeferredOperatingIncomeTaxespursuanttoSections36.506(a),69.2(z),and 69.301(a). 3390 NetNoncurrentDeferredOperatingIncomeTaxesthatareassociatedwithInformation Origination/TerminationEquipmentandareallocatedpursuanttoSections36.506(a), 69.2(z),and69.301(a). 3391 InformationOrigination/TerminationEquipmentinvestmentusedtoallocateassociated NetNoncurrentDeferredOperatingIncomeTaxespursuanttoSections36.506(a), 69.2(z),and69.301(a). 3400 NetNoncurrentDeferredOperatingIncomeTaxesthatareassociatedwithCableand WireFacilitiesandareallocatedpursuanttoSections36.506(a),69.2(z),and 69.301(a). 3401 CableandWireFacilitiesinvestmentusedtoallocateassociatedNetNoncurrent DeferredOperatingIncomeTaxespursuanttoSections36.506(a),69.2(z),and 69.301(a). 3402 OtherNetNoncurrentDeferredOperatingIncomeTaxesnotincludedabovethatare allocatedpursuanttoParts36.506,69.2(z),and69.301(a). 3410 TotalNetNoncurrentDeferredOperatingIncomeTaxes,totalofRows46,3350, 3360,3370,3380,3390,3400and3402.Ifnetnoncurrentdeferredoperatingincome taxesareapportionedamongtheaccesselementsbasedonTelecommunicationsPlant inService,entertheamountsofnetnoncurrentdeferredoperatingincometaxeson thisrow,pursuanttoParts36.506,69.2(z),and69.301(a). F.OtherJurisdictionalLiabilitiesandDeferredCreditsandReserveAdjustments 3420 Otherjurisdictionalliabilitiesanddeferredcreditsthataredirectlyassignedpursuant toSection36.507(a). 3421 FCCReserveAdjustmentwhichisthenetofthefollowing:(1)reserveitemsnot includedabovethattheCommissionhasexpresslyincludedforratemakingpurposes; and(2)reserveitemsincludedabovethattheCommissionhasexpresslydisallowed forratemakingpurpose.SeeSection65.820and65.830. FCCReport43-04-Rep.Def.RowInstructions December1998 Page128of158 3422 CustomerDepositsareseparatedbetweenstateandinterstatebyapplicationofthe interstateplantfactororspecialstudy.Theinterstateplantfactoriscalculatedby dividinginterstateplant-in-servicebytotalplant-in-service(interimmeasures prescribedin3FCCRcd269(1987)).Theinterstateamountisapportionedamong theaccesselementspursuanttoSection69.309. 3423 OtherDeferredCreditsthatareseparatedpursuanttoParts36and69. 3430 TotalReservesandDeferrals,thetotalofRows3000,3080,3270,3340,3410,3420, 3421,3422,and3423. V.OperatingRevenuesandCertainIncomeAccounts A.OperatingRevenues 1.BasicLocalServiceRevenues 4000 Localprivatelinerevenuesfrombroadcastprogramtransmissionaudioandvideo servicesthataredirectlyassignedpursuanttoSection36.212(a). 4001 RevenuesattributabletointerstateFX-likeandCCSA-likeservicesthataredirectly assignedpursuanttoSection36.212(b). 4002 WidebandmessageserviceandTWXrevenuesthatareallocatedpursuanttoSection 36.212(c). 4003 Minutes-of-usethatareusedtoallocatewidebandmessageserviceandTWXrevenues pursuanttoSection36.212(c). 4004 AllOtherBasicLocalServiceRevenuesthataredirectlyassignedpursuanttoSection 36.212(d). 4005 TotalBasicLocalServiceRevenues,totalofRows4000,4001,4002,and4004, includingamountsthatareallocatedpursuanttoPart69. 2.NetworkAccessServiceRevenues 4010 EndUserRevenuethatisdirectlyassignedpursuanttoSection36.213(b). 4011 SwitchedAccessRevenuethatisdirectlyassignedpursuanttoSection36.213(c). 4012 SpecialAccessRevenuethatisdirectlyassignedpursuanttoSection36.213(d). 4013 StateAccessRevenuethatisdirectlyassignedpursuanttoSection36.213(e). FCCReport43-04-Rep.Def.RowInstructions December1998 Page129of158 4014 TotalNetworkAccessServicesRevenue,totalofRows4010,4011,4012,and4013, includingamountsthatareallocatedpursuanttoPart69. 3.LongDistanceMessageServiceRevenues 4020 WidebandmessageservicesandTWXrevenuesthatareallocatedpursuanttoSection 36.214(a). 4021
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4304C99.PDF
  • noncurrent deferred operating income taxes are apportioned among the access elements based on Telecommunications Plant in Service, enter the amounts of net noncurrent deferred operating income taxes on this row, pursuant to Sections 36.506, 69.2(z), and 69.301(a). F.Other Jurisdictional Liabilities and Deferred Credits and Reserve Adjustments 3420 Other jurisdictional liabilities and deferred credits that are directly assigned pursuant to Section 36.507(a). 3421 FCC Reserve Adjustment which is the net of the following: (1) reserve items not included above that the Commission has expressly included for ratemaking purposes; and (2) reserve items included above that the Commission has expressly disallowed for ratemaking purpose. See Section 65.820 and 65.830. 3422 Customer Deposits are separated between state and interstate by application of the interstate
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4304P99.PDF
  • noncurrent deferred operating income taxes are apportioned among the access elements based on Telecommunications Plant in Service, enter the amounts of net noncurrent deferred operating income taxes on this row, pursuant to Sections 36.506, 69.2(z), and 69.301(a). F.Other Jurisdictional Liabilities and Deferred Credits and Reserve Adjustments 3420 Other jurisdictional liabilities and deferred credits that are directly assigned pursuant to Section 36.507(a). 3421 FCC Reserve Adjustment which is the net of the following: (1) reserve items not included above that the Commission has expressly included for ratemaking purposes; and (2) reserve items included above that the Commission has expressly disallowed for ratemaking purpose. See Section 65.820 and 65.830. 3422 Customer Deposits are separated between state and interstate by application of the interstate
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4304C00.PDF
  • noncurrent deferred operating income taxes are apportioned among the access elements based on Telecommunications Plant in Service, enter the amounts of net noncurrent deferred operating income taxes on this row, pursuant to Sections 36.506, 69.2(z), and 69.301(a). F.Other Jurisdictional Liabilities and Deferred Credits and Reserve Adjustments 3420 Other jurisdictional liabilities and deferred credits that are directly assigned pursuant to Section 36.507(a). FCC Report 43-04 ­ Rep. Def. - Instructions December 2000 Page 93 of 121 . 3421 FCC Reserve Adjustment which is the net of the following: (1) reserve items not included above that the Commission has expressly included for ratemaking purposes; and (2) reserve items included above that the Commission has expressly disallowed for ratemaking purpose. See Section 65.820 and
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4304P00.PDF
  • noncurrent deferred operating income taxes are apportioned among the access elements based on Telecommunications Plant in Service, enter the amounts of net noncurrent deferred operating income taxes on this row, pursuant to Sections 36.506, 69.2(z), and 69.301(a). F.Other Jurisdictional Liabilities and Deferred Credits and Reserve Adjustments 3420 Other jurisdictional liabilities and deferred credits that are directly assigned pursuant to Section 36.507(a). FCC Report 43-04 ­ Rep. Def. - Instructions December 2000 Page 93 of 121 . 3421 FCC Reserve Adjustment which is the net of the following: (1) reserve items not included above that the Commission has expressly included for ratemaking purposes; and (2) reserve items included above that the Commission has expressly disallowed for ratemaking purpose. See Section 65.820 and
• http://www.fcc.gov/wcb/armis/documents/2001PDFs/4304C01.PDF
  • 36.506(a) and 69.309. 3410 Total Net Noncurrent Deferred Operating Income Taxes, total of Rows 46, 3350, 3360, 3370, 3380, 3390, 3400 and 3402. FCC Report 43-04 ­ Rep. Def. - Instructions December 2001 Page 22 of 32 . Other Jurisdictional Liabilities, Deferred Credits and Reserve Adjustment 3420 Other jurisdictional liabilities and deferred credits that are directly assigned pursuant to Section 36.507(a). 3421 FCC Reserve Adjustment which is the net of the following: (1) reserve items not included above that the Commission has expressly included for ratemaking purposes; and (2) reserve items included above that the Commission has expressly disallowed for ratemaking purpose. See Section 65.820 and 65.830. 3422 Customer Deposits are separated between state and interstate by application of the interstate
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4304c02.pdf
  • Net Noncurrent Deferred Operating Income Taxes not included above that are allocated pursuant to Section 36.506(a) and 69.309. 3410 Total Net Noncurrent Deferred Operating Income Taxes, total of Rows 46, 3350, 3360, 3370, 3380, 3390, 3400 and 3402. Other Jurisdictional Liabilities, Deferred Credits and Reserve Adjustment 3420 Other jurisdictional liabilities and deferred credits that are directly assigned pursuant to Section 36.507(a). 3421 FCC Reserve Adjustment which is the net of the following: (1) reserve items not included above that the Commission has expressly included for ratemaking purposes; and (2) reserve items included above that the Commission has expressly disallowed for ratemaking purpose. See Section 65.820 and 65.830. 3422 Customer Deposits are separated between state and interstate by application of the interstate
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4304p02.pdf
  • Net Noncurrent Deferred Operating Income Taxes not included above that are allocated pursuant to Section 36.506(a) and 69.309. 3410 Total Net Noncurrent Deferred Operating Income Taxes, total of Rows 46, 3350, 3360, 3370, 3380, 3390, 3400 and 3402. Other Jurisdictional Liabilities, Deferred Credits and Reserve Adjustment 3420 Other jurisdictional liabilities and deferred credits that are directly assigned pursuant to Section 36.507(a). 3421 FCC Reserve Adjustment which is the net of the following: (1) reserve items not included above that the Commission has expressly included for ratemaking purposes; and (2) reserve items included above that the Commission has expressly disallowed for ratemaking purpose. See Section 65.820 and 65.830. 3422 Customer Deposits are separated between state and interstate by application of the interstate
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4304c03.pdf
  • Net Noncurrent Deferred Operating Income Taxes not included above that are allocated pursuant to Section 36.506(a) and 69.309. 3410 Total Net Noncurrent Deferred Operating Income Taxes, total of Rows 46, 3350, 3360, 3370, 3380, 3390, 3400 and 3402. Other Jurisdictional Liabilities, Deferred Credits and Reserve Adjustment 3420 Other jurisdictional liabilities and deferred credits that are directly assigned pursuant to Section 36.507(a). 3421 FCC Reserve Adjustment which is the net of the following: (1) reserve items not included above that the Commission has expressly included for ratemaking purposes; and (2) reserve items included above that the Commission has expressly disallowed for ratemaking purpose. See Section 65.820 and 65.830. 3422 Customer Deposits are separated between state and interstate by application of the interstate
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4304p03.pdf
  • Net Noncurrent Deferred Operating Income Taxes not included above that are allocated pursuant to Section 36.506(a) and 69.309. 3410 Total Net Noncurrent Deferred Operating Income Taxes, total of Rows 46, 3350, 3360, 3370, 3380, 3390, 3400 and 3402. Other Jurisdictional Liabilities, Deferred Credits and Reserve Adjustment 3420 Other jurisdictional liabilities and deferred credits that are directly assigned pursuant to Section 36.507(a). 3421 FCC Reserve Adjustment which is the net of the following: (1) reserve items not included above that the Commission has expressly included for ratemaking purposes; and (2) reserve items included above that the Commission has expressly disallowed for ratemaking purpose. See Section 65.820 and 65.830. 3422 Customer Deposits are separated between state and interstate by application of the interstate
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4304c04.pdf
  • Net Noncurrent Deferred Operating Income Taxes not included above that are allocated pursuant to Section 36.506(a) and 69.309. 3410 Total Net Noncurrent Deferred Operating Income Taxes, total of Rows 46, 3350, 3360, 3370, 3380, 3390, 3400 and 3402. Other Jurisdictional Liabilities, Deferred Credits and Reserve Adjustment 3420 Other jurisdictional liabilities and deferred credits that are directly assigned pursuant to Section 36.507(a). 3421 FCC Reserve Adjustment which is the net of the following: (1) reserve items not included above that the Commission has expressly included for ratemaking purposes; and (2) reserve items included above that the Commission has expressly disallowed for ratemaking purpose. See Section 65.820 and 65.830. 3422 Customer Deposits are separated between state and interstate by application of the interstate
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4304p04.pdf
  • Net Noncurrent Deferred Operating Income Taxes not included above that are allocated pursuant to Section 36.506(a) and 69.309. 3410 Total Net Noncurrent Deferred Operating Income Taxes, total of Rows 46, 3350, 3360, 3370, 3380, 3390, 3400 and 3402. Other Jurisdictional Liabilities, Deferred Credits and Reserve Adjustment 3420 Other jurisdictional liabilities and deferred credits that are directly assigned pursuant to Section 36.507(a). 3421 FCC Reserve Adjustment which is the net of the following: (1) reserve items not included above that the Commission has expressly included for ratemaking purposes; and (2) reserve items included above that the Commission has expressly disallowed for ratemaking purpose. See Section 65.820 and 65.830. 3422 Customer Deposits are separated between state and interstate by application of the interstate
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4304c05.pdf
  • Net Noncurrent Deferred Operating Income Taxes not included above that are allocated pursuant to Section 36.506(a) and 69.309. 3410 Total Net Noncurrent Deferred Operating Income Taxes, total of Rows 46, 3350, 3360, 3370, 3380, 3390, 3400 and 3402. Other Jurisdictional Liabilities, Deferred Credits and Reserve Adjustment 3420 Other jurisdictional liabilities and deferred credits that are directly assigned pursuant to Section 36.507(a). 3421 FCC Reserve Adjustment which is the net of the following: (1) reserve items not included above that the Commission has expressly included for ratemaking purposes; and (2) reserve items included above that the Commission has expressly disallowed for ratemaking purpose. See Section 65.820 and 65.830. 3422 Customer Deposits are separated between state and interstate by application of the interstate
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4304p05.pdf
  • Net Noncurrent Deferred Operating Income Taxes not included above that are allocated pursuant to Section 36.506(a) and 69.309. 3410 Total Net Noncurrent Deferred Operating Income Taxes, total of Rows 46, 3350, 3360, 3370, 3380, 3390, 3400 and 3402. Other Jurisdictional Liabilities, Deferred Credits and Reserve Adjustment 3420 Other jurisdictional liabilities and deferred credits that are directly assigned pursuant to Section 36.507(a). 3421 FCC Reserve Adjustment which is the net of the following: (1) reserve items not included above that the Commission has expressly included for ratemaking purposes; and (2) reserve items included above that the Commission has expressly disallowed for ratemaking purpose. See Section 65.820 and 65.830. 3422 Customer Deposits are separated between state and interstate by application of the interstate
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4304c06.pdf
  • Net Noncurrent Deferred Operating Income Taxes not included above that are allocated pursuant to Section 36.506(a) and 69.309. 3410 Total Net Noncurrent Deferred Operating Income Taxes, total of Rows 46, 3350, 3360, 3370, 3380, 3390, 3400 and 3402. Other Jurisdictional Liabilities, Deferred Credits and Reserve Adjustment 3420 Other jurisdictional liabilities and deferred credits that are directly assigned pursuant to Section 36.507(a). 3421 FCC Reserve Adjustment which is the net of the following: (1) reserve items not included above that the Commission has expressly included for ratemaking purposes; and (2) reserve items included above that the Commission has expressly disallowed for ratemaking purpose. See Section 65.820 and 65.830. 3422 Customer Deposits are separated between state and interstate by application of the interstate
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4304p06.pdf
  • Net Noncurrent Deferred Operating Income Taxes not included above that are allocated pursuant to Section 36.506(a) and 69.309. 3410 Total Net Noncurrent Deferred Operating Income Taxes, total of Rows 46, 3350, 3360, 3370, 3380, 3390, 3400 and 3402. Other Jurisdictional Liabilities, Deferred Credits and Reserve Adjustment 3420 Other jurisdictional liabilities and deferred credits that are directly assigned pursuant to Section 36.507(a). 3421 FCC Reserve Adjustment which is the net of the following: (1) reserve items not included above that the Commission has expressly included for ratemaking purposes; and (2) reserve items included above that the Commission has expressly disallowed for ratemaking purpose. See Section 65.820 and 65.830. 3422 Customer Deposits are separated between state and interstate by application of the interstate
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4304c07.pdf
  • Net Noncurrent Deferred Operating Income Taxes not included above that are allocated pursuant to Section 36.506(a) and 69.309. 3410 Total Net Noncurrent Deferred Operating Income Taxes, total of Rows 46, 3350, 3360, 3370, 3380, 3390, 3400 and 3402. Other Jurisdictional Liabilities, Deferred Credits and Reserve Adjustment 3420 Other jurisdictional liabilities and deferred credits that are directly assigned pursuant to Section 36.507(a). 3421 FCC Reserve Adjustment which is the net of the following: (1) reserve items not included above that the Commission has expressly included for ratemaking purposes; and (2) reserve items included above that the Commission has expressly disallowed for ratemaking purpose. See Section 65.820 and 65.830. 3422 Customer Deposits are separated between state and interstate by application of the interstate
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4304p07.pdf
  • Net Noncurrent Deferred Operating Income Taxes not included above that are allocated pursuant to Section 36.506(a) and 69.309. 3410 Total Net Noncurrent Deferred Operating Income Taxes, total of Rows 46, 3350, 3360, 3370, 3380, 3390, 3400 and 3402. Other Jurisdictional Liabilities, Deferred Credits and Reserve Adjustment 3420 Other jurisdictional liabilities and deferred credits that are directly assigned pursuant to Section 36.507(a). 3421 FCC Reserve Adjustment which is the net of the following: (1) reserve items not included above that the Commission has expressly included for ratemaking purposes; and (2) reserve items included above that the Commission has expressly disallowed for ratemaking purpose. See Section 65.820 and 65.830. 3422 Customer Deposits are separated between state and interstate by application of the interstate
• http://www.fcc.gov/wcb/armis/documents/dkt_86_182_order_da_90_30.pdf
  • is revised to read, "Net Noncurrent Deferred Operating .Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c) and 69.308(a). See also, Section 36.506(a)." Row 48 -The instruction is revised to read, "All other reserves and deferrals that are associated with Equal Access and are allocated pursuant to Sections 36.191(c) and 69.308(a). See also, Section 36.507(a)." Row 50 -The instruction is revised to read, "Total reserves and deferrals that are 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
• http://www.fcc.gov/wcb/armis/documents/order_da_91_143.pdf
  • are associated with Equal Access and are allocated pursuant to Sections 36.191(c) and 69.308(a). See also Section 36.506(a). 41 Equal Access minutes-of-use used to allocate associated Net Noncurrent Deferred Operating Income Taxes pursuant to Section 36.191(c). 48 All Other reserves and deferrals that are associated with Equal Access and are 'allocated- pursuant to Sections 36.191(c) and 69.308(a). See also Section 36.507(a). 49 Equal Access minutes-of-use used to allocate all other associated reserves and deferrals pursuant to Section 36.191(c). 50 Total reserves and deferrals related to Equal Access rows 40,42,44,46, and 48. total of 51 Net Equal Access investment, row 30 less row 50, including amounts that are directly assigned pursuant to Section 69.308(a). Page 4 FCC Report 43-04 -Rep. Def. -Row