FCC Web Documents citing 65.450

as compiled by hallikainen.com/FccRules on 2012 06 01

• http://hraunfoss.fcc.gov/edocs_public/attachmatch/DOC-310873A2.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/DOC-310873A2.txt
  • May20,2011 FederalCommunicationsCommission 445It"Street,S.W. Washington,D.C.20554 CurieHowud Enterprise Inmstturturc Re: InfonnationCollectionMandatedBytheNewandEmerging TechnologiesImprovementActof2008 GaryBeekman Geop-apmclnfonnmoo Systems LaulllSdunidt Customer&Enterprise Solutions Kraig Smith SoftwareSolutions& Savices WashoeCounty,Nevada TennofReport:January1,2010toDecember31,2010 WashoeCountyReport/Statements,asrequested: Responseto#1-Fundingmechanism. TheStateofNevadaestablishedfundingmechanism,NRS244A.7641-NRS 244A.777SurchargeforEnhancementorImprovementofTelephoneSystem UsedforReportingEmergency.WashoeCountyestablishedWashoeCounty Code65.400-65.460.(copiesattached) Responseto#2-Feescollectedandrateforannualperiodending December31,2010. E911RevenueJanuary1,20I0throughDecemher31,20I0: S1.019,086.5 S68i.968.90 S1.707.055.47 FY2009Period7·13IncludingInterest FY20I0Period1-6IncludingInterest TotalE911Revenue WashoeCounty Technology5ervices ""'onmWashoeCountyCode65.450.5.Deposit.Allmoneycollectedbyatelephonecompany pursuanttothissectionshallbedepositedintoaspecialrevenuefundandshall be expendedsolelyforpurposesof911emergencytelephoneenhancementsand improvements. Responseto #4-StatementofauthoritytoapproveexpendituresforE91tpurposes TheWashoeCountyBoardofCommissionershasauthoritytoapproveexpendituresover $100,000,consultingcontractsover$50,000,requestsforproposalsandtravelrelatedtoE911. WashoeCountyTechnologyServices',CommunicationsandSecurityITManagerhasthe authoritytoapprovelesserpurchases. Responseto #5-Allfundshavebeenmadeavailableorusedforthepurposesdesignatedby thefundingmechanism,orotherwiseusedfortheimplementationorsupportofE911. Responseto #6-Nofundsweremadeavailableorusedforanypurposesotherthantheones designated byNRS244A.7643. Responseto#7-Othercommentsregardingtheapplicablefundingmechanism. WashoeCountyisintheprocessofmovingtothefirstphaseofaNextGenerationsystem, replacinganalogequipmentwithdigitalequipmentthatwillbemostlylease-basedinsteadof countypurchased. m: WashoeCountyTechnologyServices ITManager,CommunicationsandSecurityDivision 1001E.NinthStreetP.O.Box11130 Reno,Nv,89520-0027 Emailcharrison@washoecounty.us voice775-858-5951fax775-858-5960 -2- SURCHARGEFORENHANCEMENTORIMPROVEMENTOFTELEPHONESYSTEMUSED FORREPORTlNGEMERGENCY NRS244A.7641Definitions.AsuscdinNBS244A.7641to244A.7647.inclusive,unlessthecontext otherwiserequires: I."Mobiletelephoneservice"meanscellularorotherservicetoatelephoneinstalledinavehicleor whichisotherwiseportable. 2. "Placeofprimaryuse"hasthemeaningascribedtoitin4U.S.C.§124(8),asthatsectionexistedon AugustI,2002. 3. "Supplier"meansapersonauthorizedbytheFederalCommunicationsCommissiontoprovide mobiletelephoneservice. 4. "Telephonesystem"meansasystemfortransmittinginformationbetweenoramongpointsspecified bytheuserthatdoesnotchangetheformorcontentoftheinfonnationregardlessofthetechnology, facilitiesorequipmentused.Atelephoncsystemmayinclude,withoutlimitation: (a)WirelessorInternettechnology,facilitiesorequipment;and (b)Technology,facilitiesorequipmentusedfortransmininginfonnationfromanemergencyresponder totheuserorfromtheusertoanemergcncyresponder. (Added toNRSby1995,1056;A1999,1686,l.1.ll;2001,621,622,1642, 2003,69;2009,639) NRS244A.7643Surcharge:Imposition;masterplanrequiredincertaincounties;amount; collection;penaltiesfordelinquentpayment. I.Exceptasotherwiseprovidedinthissection,the boardofcountycommissionersinacountywhose populationis100.000ormorebutlessthan400,000maybyordinance,fortheenhanccmeDtofthe telephonesystemforreportinganemergencyinthecounty,imposeasurchargeon: (a)Eachaccesslineortrunklineofeachcustomertothelocalexchangeofanytelecommunications providerprovidingthoselinesinthecounty;and (b)Themobiletelephoneserviceprovidedtoeachcustomerofthatservicewhoseplaceofprimaryuse
• 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
  • excess of 100 million" and add, in their place, the words "equal to or above the indexed revenue threshold as defined in Section 32.9000." 3. In Sections 65.302, 65.303, 65.304, remove the words "of 100 million or more" and add, in their place, the words "equal to or above the indexed revenue threshold as defined in Section 32.9000''. 4. Section 65.450 Net Income is amended by revising paragraphs (a),(b)(1), (b)(2)and (d) to read as follows: § 65.450 Net Income. (a) Net income shall consist of all revenues derived from the provision of interstate telecommunications services regulated by this Commission less expenses recognized by the Commission as necessary to the provision of these services. The calculation of expenses entering into the determination
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-04-149A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-04-149A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-04-149A1.txt
  • a party proves to a state commission that specific costs in these accounts can reasonably be avoided when an incumbent LEC provides a telecommunications service for resale to a requesting carrier. * * * * * Part 65 of title 47 of the C.F.R. is amended as follows: PART 65 - INTERSTATE RATE OF RETURN PRESCRIPTION PROCEDURES AND METHODOLOGIES Section 65.450 Net Income is amended by revising paragraphs (a) and (b)(1) to read as follows: § 65.450 Net Income. (a) Net income shall consist of all revenues derived from the provision of interstate telecommunications services regulated by this Commission less expenses recognized by the Commission as necessary to the provision of these services. The calculation of expenses entering into the determination
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304C98.PDF
  • Carrieraccesschargebillingandcollectingexpensesthatareallocatedpursuantto Section36.381(b). Part69Detail 7280 RevenueAccountingExpensesthatareattributabletoEndUserCommonLineaccess (SubscriberLineCharge)billingsthataredirectlyassignedpursuanttoSection 69.407(a). 7281 RevenueAccountingExpensesthatareattributabletoacarrier'scarrieraccessbilling andcollectingexpensesandareallocatedpursuanttoSection69.407(b). 7282 InvestmentinCOE,IOT,andC&WFusedtoallocateRevenueAccountingExpenses thatareattributedtothecarrier'scarrieraccessbillingandcollectingexpenses(except thatnosuchRevenueAccountingExpenseareallocatedtotheCommonLineelement) pursuanttoSection69.407(b). 7283 AllOtherRevenueAccountingExpensesthataredirectlyassignedpursuanttoSection 69.407(d). 7290 TotalCategory2,CustomerServices(RevenueAccounting),totalofRows7236, 7259,7270,7280,7281,and7283.Exception:forColumnd,includeinthetotal onlyRows7236,7259,and7270. (3) Category3-AllOtherCustomerServicesExpenses 7300 AllOtherCustomerServicesexpensesthatareallocatedpursuanttoSections 36.382(a)and69.408. FCCReport43-04-Rep.Def.RowInstructions December1998 Page151of158 7301 TotalCategories1and2CustomerServicesExpensesthatareusedtoallocate Category3pursuanttoSection36.381(a),(totalofRows7220and7290). 7302 CombinedexpensesthatareusedtoallocateAllOtherCustomerServicesExpenses pursuanttoSection69.408(a). 7310 TotalOtherCustomerServicesExpenses,totalofRows7220,7290,and7300. 7320 TotalCustomerOperationsExpenses,totalofRows7000,7060,7076and7310. D.CorporateOperationsExpenses 7330 ExtendedAreaServicessettlementsthataredirectlyassignedpursuanttoSection 36.392(b). 7331 AllotherCorporateOperationExpensesthatareallocatedpursuanttoSection 36.392(c). 7332 Part36BigThreeExpensesthatareusedtoallocateAllOtherCorporateOperations ExpensespursuanttoSection36.392(c). 7333 Part69BigThreeExpensesusedtoallocateAllOtherCorporateOperationsExpenses pursuanttoSection69.409(a). 7334 TotalCorporateOperationsExpenses,totalofRows7330and7331. E.FCCExpensesAdjustment 7350 FCCexpenseadjustmentisthenetofthefollowing:(1)expensesnotincludedabove thattheFCChasexpresslyallowedforratemakingpurposes;and(2)expenses includedabovethattheFCChasexpresslydisallowedforratemakingpurposes.See Sections65.450,65.820,and65.830.ThisrowwillNOTincludeanyAFUDC, Account7340,asaPart65Adjustment. 7351 TotalOperatingExpenses,thetotalofRows84,92,5080,6270,7320,7334,and 7350.NOTE:Carriersmustincludeamountsonrows84and92. F.OperatingTaxes 1.StateandLocalTaxes 8000 StateandlocaltaxesthatareallocatedpursuanttoSections36.412(b)and69.402(a). 8001 Approximatenettaxableincomeusedtoallocatestateandlocalincometaxespursuant toSections36.412(b)and69.402(a). 8002 OtherstateandlocaltaxesthataredirectlyassignedpursuanttoSection36.412(c). FCCReport43-04-Rep.Def.RowInstructions December1998 Page152of158 8003 AllotherstateandlocaltaxesthatareallocatedpursuanttoSection36.412(c). 8004 TelecommunicationsPlantinServiceusedtoallocateallotherstateandlocaltaxes pursuanttoSection36.412(c). 8005 TotalotherstateandlocaltaxesthatareallocatedpursuanttoSection69.402(b). NOTE:Column(d)isthetotalofrows8002and8003. 8006 CombinedinvestmentusedtoallocateotherstateandlocaltaxespursuanttoSection 69.402(b). 8007 Totalstateandlocaltaxes,totalofrows8000,8002,8003,and8005.Exception:for Columnd,includeintotalonlyrows8000,8002,and8003. 2.FederalIncomeTax a)FederalIncomeTaxRelatedItems 8010 Fixedchargesthataresubtractedinthecalculationofapproximatenettaxableincome pursuanttoSections36.223(a),36.412(b)(4),and69.411andwhichincludeamounts inrow4080. 8011 NetinvestmentusedtoallocatefixedchargespursuanttoSection36.412(b)(4). 8012 CombinedinvestmentusedtoallocatefixedchargespursuanttoSection69.411. 8013 InternalRevenueServiceIncomeadjustmentthatisthedifferencebetweentaxable incomereportedforInternalRevenueServicepurposesandtaxableincomereported inaccordancewithPart32. 8014 FCCtaxableincomeadjustmentthatisthenetofthefollowing:(1)taxableincome notincludedabovethattheFCChasexpresslyallowedforratemakingpurpose;and (2)taxableincomeincludedabovethattheFCChasexpresslydisallowedfor ratemakingpurposespursuanttoPart65. 8015 InvestmentTaxCreditamortizationthatisthenetamortizationassociatedwith Account7210,OperatingInvestmentTaxCredits.SeeSection32.7210. 8016 TelecommunicationPlantinServicethatisusedtoallocateInvestmentTaxCredit amortizationpursuanttoSection36.412(c). 8017 CombinedinvestmentthatisusedtoallocateInvestmentTaxCreditamortization pursuanttoSection69.411. FCCReport43-04-Rep.Def.RowInstructions December1998
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304P98.PDF
  • Carrieraccesschargebillingandcollectingexpensesthatareallocatedpursuantto Section36.381(b). Part69Detail 7280 RevenueAccountingExpensesthatareattributabletoEndUserCommonLineaccess (SubscriberLineCharge)billingsthataredirectlyassignedpursuanttoSection 69.407(a). 7281 RevenueAccountingExpensesthatareattributabletoacarrier'scarrieraccessbilling andcollectingexpensesandareallocatedpursuanttoSection69.407(b). 7282 InvestmentinCOE,IOT,andC&WFusedtoallocateRevenueAccountingExpenses thatareattributedtothecarrier'scarrieraccessbillingandcollectingexpenses(except thatnosuchRevenueAccountingExpenseareallocatedtotheCommonLineelement) pursuanttoSection69.407(b). 7283 AllOtherRevenueAccountingExpensesthataredirectlyassignedpursuanttoSection 69.407(d). 7290 TotalCategory2,CustomerServices(RevenueAccounting),totalofRows7236, 7259,7270,7280,7281,and7283.Exception:forColumnd,includeinthetotal onlyRows7236,7259,and7270. (3) Category3-AllOtherCustomerServicesExpenses 7300 AllOtherCustomerServicesexpensesthatareallocatedpursuanttoSections 36.382(a)and69.408. FCCReport43-04-Rep.Def.RowInstructions December1998 Page151of158 7301 TotalCategories1and2CustomerServicesExpensesthatareusedtoallocate Category3pursuanttoSection36.381(a),(totalofRows7220and7290). 7302 CombinedexpensesthatareusedtoallocateAllOtherCustomerServicesExpenses pursuanttoSection69.408(a). 7310 TotalOtherCustomerServicesExpenses,totalofRows7220,7290,and7300. 7320 TotalCustomerOperationsExpenses,totalofRows7000,7060,7076and7310. D.CorporateOperationsExpenses 7330 ExtendedAreaServicessettlementsthataredirectlyassignedpursuanttoSection 36.392(b). 7331 AllotherCorporateOperationExpensesthatareallocatedpursuanttoSection 36.392(c). 7332 Part36BigThreeExpensesthatareusedtoallocateAllOtherCorporateOperations ExpensespursuanttoSection36.392(c). 7333 Part69BigThreeExpensesusedtoallocateAllOtherCorporateOperationsExpenses pursuanttoSection69.409(a). 7334 TotalCorporateOperationsExpenses,totalofRows7330and7331. E.FCCExpensesAdjustment 7350 FCCexpenseadjustmentisthenetofthefollowing:(1)expensesnotincludedabove thattheFCChasexpresslyallowedforratemakingpurposes;and(2)expenses includedabovethattheFCChasexpresslydisallowedforratemakingpurposes.See Sections65.450,65.820,and65.830.ThisrowwillNOTincludeanyAFUDC, Account7340,asaPart65Adjustment. 7351 TotalOperatingExpenses,thetotalofRows84,92,5080,6270,7320,7334,and 7350.NOTE:Carriersmustincludeamountsonrows84and92. F.OperatingTaxes 1.StateandLocalTaxes 8000 StateandlocaltaxesthatareallocatedpursuanttoSections36.412(b)and69.402(a). 8001 Approximatenettaxableincomeusedtoallocatestateandlocalincometaxespursuant toSections36.412(b)and69.402(a). 8002 OtherstateandlocaltaxesthataredirectlyassignedpursuanttoSection36.412(c). FCCReport43-04-Rep.Def.RowInstructions December1998 Page152of158 8003 AllotherstateandlocaltaxesthatareallocatedpursuanttoSection36.412(c). 8004 TelecommunicationsPlantinServiceusedtoallocateallotherstateandlocaltaxes pursuanttoSection36.412(c). 8005 TotalotherstateandlocaltaxesthatareallocatedpursuanttoSection69.402(b). NOTE:Column(d)isthetotalofrows8002and8003. 8006 CombinedinvestmentusedtoallocateotherstateandlocaltaxespursuanttoSection 69.402(b). 8007 Totalstateandlocaltaxes,totalofrows8000,8002,8003,and8005.Exception:for Columnd,includeintotalonlyrows8000,8002,and8003. 2.FederalIncomeTax a)FederalIncomeTaxRelatedItems 8010 Fixedchargesthataresubtractedinthecalculationofapproximatenettaxableincome pursuanttoSections36.223(a),36.412(b)(4),and69.411andwhichincludeamounts inrow4080. 8011 NetinvestmentusedtoallocatefixedchargespursuanttoSection36.412(b)(4). 8012 CombinedinvestmentusedtoallocatefixedchargespursuanttoSection69.411. 8013 InternalRevenueServiceIncomeadjustmentthatisthedifferencebetweentaxable incomereportedforInternalRevenueServicepurposesandtaxableincomereported inaccordancewithPart32. 8014 FCCtaxableincomeadjustmentthatisthenetofthefollowing:(1)taxableincome notincludedabovethattheFCChasexpresslyallowedforratemakingpurpose;and (2)taxableincomeincludedabovethattheFCChasexpresslydisallowedfor ratemakingpurposespursuanttoPart65. 8015 InvestmentTaxCreditamortizationthatisthenetamortizationassociatedwith Account7210,OperatingInvestmentTaxCredits.SeeSection32.7210. 8016 TelecommunicationPlantinServicethatisusedtoallocateInvestmentTaxCredit amortizationpursuanttoSection36.412(c). 8017 CombinedinvestmentthatisusedtoallocateInvestmentTaxCreditamortization pursuanttoSection69.411. FCCReport43-04-Rep.Def.RowInstructions December1998
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304PF98.PDF
  • Carrieraccesschargebillingandcollectingexpensesthatareallocatedpursuantto Section36.381(b). Part69Detail 7280 RevenueAccountingExpensesthatareattributabletoEndUserCommonLineaccess (SubscriberLineCharge)billingsthataredirectlyassignedpursuanttoSection 69.407(a). 7281 RevenueAccountingExpensesthatareattributabletoacarrier'scarrieraccessbilling andcollectingexpensesandareallocatedpursuanttoSection69.407(b). 7282 InvestmentinCOE,IOT,andC&WFusedtoallocateRevenueAccountingExpenses thatareattributedtothecarrier'scarrieraccessbillingandcollectingexpenses(except thatnosuchRevenueAccountingExpenseareallocatedtotheCommonLineelement) pursuanttoSection69.407(b). 7283 AllOtherRevenueAccountingExpensesthataredirectlyassignedpursuanttoSection 69.407(d). 7290 TotalCategory2,CustomerServices(RevenueAccounting),totalofRows7236, 7259,7270,7280,7281,and7283.Exception:forColumnd,includeinthetotal onlyRows7236,7259,and7270. (3) Category3-AllOtherCustomerServicesExpenses 7300 AllOtherCustomerServicesexpensesthatareallocatedpursuanttoSections 36.382(a)and69.408. FCCReport43-04-Rep.Def.RowInstructions December1998 Page151of158 7301 TotalCategories1and2CustomerServicesExpensesthatareusedtoallocate Category3pursuanttoSection36.381(a),(totalofRows7220and7290). 7302 CombinedexpensesthatareusedtoallocateAllOtherCustomerServicesExpenses pursuanttoSection69.408(a). 7310 TotalOtherCustomerServicesExpenses,totalofRows7220,7290,and7300. 7320 TotalCustomerOperationsExpenses,totalofRows7000,7060,7076and7310. D.CorporateOperationsExpenses 7330 ExtendedAreaServicessettlementsthataredirectlyassignedpursuanttoSection 36.392(b). 7331 AllotherCorporateOperationExpensesthatareallocatedpursuanttoSection 36.392(c). 7332 Part36BigThreeExpensesthatareusedtoallocateAllOtherCorporateOperations ExpensespursuanttoSection36.392(c). 7333 Part69BigThreeExpensesusedtoallocateAllOtherCorporateOperationsExpenses pursuanttoSection69.409(a). 7334 TotalCorporateOperationsExpenses,totalofRows7330and7331. E.FCCExpensesAdjustment 7350 FCCexpenseadjustmentisthenetofthefollowing:(1)expensesnotincludedabove thattheFCChasexpresslyallowedforratemakingpurposes;and(2)expenses includedabovethattheFCChasexpresslydisallowedforratemakingpurposes.See Sections65.450,65.820,and65.830.ThisrowwillNOTincludeanyAFUDC, Account7340,asaPart65Adjustment. 7351 TotalOperatingExpenses,thetotalofRows84,92,5080,6270,7320,7334,and 7350.NOTE:Carriersmustincludeamountsonrows84and92. F.OperatingTaxes 1.StateandLocalTaxes 8000 StateandlocaltaxesthatareallocatedpursuanttoSections36.412(b)and69.402(a). 8001 Approximatenettaxableincomeusedtoallocatestateandlocalincometaxespursuant toSections36.412(b)and69.402(a). 8002 OtherstateandlocaltaxesthataredirectlyassignedpursuanttoSection36.412(c). FCCReport43-04-Rep.Def.RowInstructions December1998 Page152of158 8003 AllotherstateandlocaltaxesthatareallocatedpursuanttoSection36.412(c). 8004 TelecommunicationsPlantinServiceusedtoallocateallotherstateandlocaltaxes pursuanttoSection36.412(c). 8005 TotalotherstateandlocaltaxesthatareallocatedpursuanttoSection69.402(b). NOTE:Column(d)isthetotalofrows8002and8003. 8006 CombinedinvestmentusedtoallocateotherstateandlocaltaxespursuanttoSection 69.402(b). 8007 Totalstateandlocaltaxes,totalofrows8000,8002,8003,and8005.Exception:for Columnd,includeintotalonlyrows8000,8002,and8003. 2.FederalIncomeTax a)FederalIncomeTaxRelatedItems 8010 Fixedchargesthataresubtractedinthecalculationofapproximatenettaxableincome pursuanttoSections36.223(a),36.412(b)(4),and69.411andwhichincludeamounts inrow4080. 8011 NetinvestmentusedtoallocatefixedchargespursuanttoSection36.412(b)(4). 8012 CombinedinvestmentusedtoallocatefixedchargespursuanttoSection69.411. 8013 InternalRevenueServiceIncomeadjustmentthatisthedifferencebetweentaxable incomereportedforInternalRevenueServicepurposesandtaxableincomereported inaccordancewithPart32. 8014 FCCtaxableincomeadjustmentthatisthenetofthefollowing:(1)taxableincome notincludedabovethattheFCChasexpresslyallowedforratemakingpurpose;and (2)taxableincomeincludedabovethattheFCChasexpresslydisallowedfor ratemakingpurposespursuanttoPart65. 8015 InvestmentTaxCreditamortizationthatisthenetamortizationassociatedwith Account7210,OperatingInvestmentTaxCredits.SeeSection32.7210. 8016 TelecommunicationPlantinServicethatisusedtoallocateInvestmentTaxCredit amortizationpursuanttoSection36.412(c). 8017 CombinedinvestmentthatisusedtoallocateInvestmentTaxCreditamortization pursuanttoSection69.411. FCCReport43-04-Rep.Def.RowInstructions December1998
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4304C99.PDF
  • Operations Expenses pursuant to Section 69.409(a). 7334 Total Corporate Operations Expenses, total of Rows 7330 and 7331. E.FCC Expenses Adjustment 7350 FCC expense adjustment is the net of the following: (1) expenses not included above that the FCC has expressly allowed for ratemaking purposes; and (2) expenses included above that the FCC has expressly disallowed for ratemaking purposes. See Sections 65.450, 65.820, and 65.830. This row will NOT include any AFUDC, Account 7340, as a Part 65 Adjustment. 7351 Total Operating Expenses, the total of Rows 84, 5080, 6270, 7320, 7334, and 7350. FCC Report 43-04 ­ Rep. Def. - Instructions December 1999 Page 150 of 156 . F.Operating Taxes 1.State and Local Taxes 8000 State and local taxes that are
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4304P99.PDF
  • Operations Expenses pursuant to Section 69.409(a). 7334 Total Corporate Operations Expenses, total of Rows 7330 and 7331. E.FCC Expenses Adjustment 7350 FCC expense adjustment is the net of the following: (1) expenses not included above that the FCC has expressly allowed for ratemaking purposes; and (2) expenses included above that the FCC has expressly disallowed for ratemaking purposes. See Sections 65.450, 65.820, and 65.830. This row will NOT include any AFUDC, Account 7340, as a Part 65 Adjustment. 7351 Total Operating Expenses, the total of Rows 84, 5080, 6270, 7320, 7334, and 7350. FCC Report 43-04 ­ Rep. Def. - Instructions December 1999 Page 150 of 156 . F.Operating Taxes 1.State and Local Taxes 8000 State and local taxes that are
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4304C00.PDF
  • Operations Expenses pursuant to Section 69.409(a). 7334 Total Corporate Operations Expenses, total of Rows 7330 and 7331. E.FCC Expenses Adjustment 7350 FCC expense adjustment is the net of the following: (1) expenses not included above that the FCC has expressly allowed for ratemaking purposes; and (2) expenses included above that the FCC has expressly disallowed for ratemaking purposes. See Sections 65.450, 65.820, and 65.830. This row will NOT include any AFUDC, Account 7340, as a Part 65 Adjustment. 7351 Total Operating Expenses, the total of Rows 84, 5080, 6270, 7320, 7334, and 7350. F.Operating Taxes 1.State and Local Taxes 8000 State and local taxes that are allocated pursuant to Sections 36.412(b) and 69.402(a). FCC Report 43-04 ­ Rep. Def. - Instructions
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4304P00.PDF
  • Operations Expenses pursuant to Section 69.409(a). 7334 Total Corporate Operations Expenses, total of Rows 7330 and 7331. E.FCC Expenses Adjustment 7350 FCC expense adjustment is the net of the following: (1) expenses not included above that the FCC has expressly allowed for ratemaking purposes; and (2) expenses included above that the FCC has expressly disallowed for ratemaking purposes. See Sections 65.450, 65.820, and 65.830. This row will NOT include any AFUDC, Account 7340, as a Part 65 Adjustment. 7351 Total Operating Expenses, the total of Rows 84, 5080, 6270, 7320, 7334, and 7350. F.Operating Taxes 1.State and Local Taxes 8000 State and local taxes that are allocated pursuant to Sections 36.412(b) and 69.402(a). FCC Report 43-04 ­ Rep. Def. - Instructions
• http://www.fcc.gov/wcb/armis/documents/2001PDFs/4304C01.PDF
  • of Rows 7330 and 7331. 7350 FCC expense adjustment is the net of the following: (1) expenses not included above that the FCC has expressly allowed for ratemaking purposes; and (2) expenses included above that the FCC has expressly disallowed for ratemaking purposes. See Sections FCC Report 43-04 ­ Rep. Def. - Instructions December 2001 Page 28 of 32 . 65.450, 65.820, and 65.830. This row will NOT include any AFUDC, Account 7340, as a Part 65 Adjustment. 7351 Total Operating Expenses, the total of Rows 84, 5080, 6270, 7320, 7334, and 7350. Operating Taxes 8000 State and local taxes that are allocated pursuant to Sections 36.412(b) and 69.402(a). 8001 Approximate net taxable income used to allocate state and local income
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4304c02.pdf
  • Operation Expenses that are allocated pursuant to Section 36.392(c). 7334 Total Corporate Operations Expenses, total of Rows 7330 and 7331. 7350 FCC expense adjustment is the net of the following: (1) expenses not included above that the FCC has expressly allowed for ratemaking purposes; and (2) expenses included above that the FCC has expressly disallowed for ratemaking purposes. See Sections 65.450, 65.820, and 65.830. This row will NOT include any AFUDC, Account 7340, as a Part 65 Adjustment. 7351 Total Operating Expenses, the total of Rows 84, 5080, 6270, 7320, 7334, and 7350. Operating Taxes 8000 State and local taxes that are allocated pursuant to Sections 36.412(b) and 69.402(a). FCC Report 43-04 ­ Report Definition December 2002 Page 29 of 32
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4304p02.pdf
  • Operation Expenses that are allocated pursuant to Section 36.392(c). 7334 Total Corporate Operations Expenses, total of Rows 7330 and 7331. 7350 FCC expense adjustment is the net of the following: (1) expenses not included above that the FCC has expressly allowed for ratemaking purposes; and (2) expenses included above that the FCC has expressly disallowed for ratemaking purposes. See Sections 65.450, 65.820, and 65.830. This row will NOT include any AFUDC, Account 7340, as a Part 65 Adjustment. 7351 Total Operating Expenses, the total of Rows 84, 5080, 6270, 7320, 7334, and 7350. Operating Taxes 8000 State and local taxes that are allocated pursuant to Sections 36.412(b) and 69.402(a). FCC Report 43-04 ­ Report Definition December 2002 Page 29 of 32
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4304c03.pdf
  • Operation Expenses that are allocated pursuant to Section 36.392(c). 7334 Total Corporate Operations Expenses, total of Rows 7330 and 7331. 7350 FCC expense adjustment is the net of the following: (1) expenses not included above that the FCC has expressly allowed for ratemaking purposes; and (2) expenses included above that the FCC has expressly disallowed for ratemaking purposes. See Sections 65.450, 65.820, and 65.830. This row will NOT include any AFUDC, Account 7340, as a Part 65 Adjustment. 7351 Total Operating Expenses, the total of Rows 84, 5080, 6270, 7320, 7334, and 7350. Operating Taxes 8000 State and local taxes that are allocated pursuant to Sections 36.412(b) and 69.402(a). 8001 Approximate net taxable income used to allocate state and local income
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4304p03.pdf
  • Operation Expenses that are allocated pursuant to Section 36.392(c). 7334 Total Corporate Operations Expenses, total of Rows 7330 and 7331. 7350 FCC expense adjustment is the net of the following: (1) expenses not included above that the FCC has expressly allowed for ratemaking purposes; and (2) expenses included above that the FCC has expressly disallowed for ratemaking purposes. See Sections 65.450, 65.820, and 65.830. This row will NOT include any AFUDC, Account 7340, as a Part 65 Adjustment. 7351 Total Operating Expenses, the total of Rows 84, 5080, 6270, 7320, 7334, and 7350. Operating Taxes 8000 State and local taxes that are allocated pursuant to Sections 36.412(b) and 69.402(a). 8001 Approximate net taxable income used to allocate state and local income
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4304c04.pdf
  • Operation Expenses that are allocated pursuant to Section 36.392(c). 7334 Total Corporate Operations Expenses, total of Rows 7330 and 7331. 7350 FCC expense adjustment is the net of the following: (1) expenses not included above that the FCC has expressly allowed for ratemaking purposes; and (2) expenses included above that the FCC has expressly disallowed for ratemaking purposes. See Sections 65.450, 65.820, and 65.830. This row will NOT include any AFUDC, Account 7340, as a Part 65 Adjustment. 7351 Total Operating Expenses, the total of Rows 84, 5080, 6270, 7320, 7334, and 7350. Operating Taxes 8000 State and local taxes that are allocated pursuant to Sections 36.412(b) and 69.402(a). 8001 Approximate net taxable income used to allocate state and local income
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4304p04.pdf
  • Operation Expenses that are allocated pursuant to Section 36.392(c). 7334 Total Corporate Operations Expenses, total of Rows 7330 and 7331. 7350 FCC expense adjustment is the net of the following: (1) expenses not included above that the FCC has expressly allowed for ratemaking purposes; and (2) expenses included above that the FCC has expressly disallowed for ratemaking purposes. See Sections 65.450, 65.820, and 65.830. This row will NOT include any AFUDC, Account 7340, as a Part 65 Adjustment. 7351 Total Operating Expenses, the total of Rows 84, 5080, 6270, 7320, 7334, and 7350. Operating Taxes 8000 State and local taxes that are allocated pursuant to Sections 36.412(b) and 69.402(a). 8001 Approximate net taxable income used to allocate state and local income
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4304c05.pdf
  • Operation Expenses that are allocated pursuant to Section 36.392(c). 7334 Total Corporate Operations Expenses, total of Rows 7330 and 7331. 7350 FCC expense adjustment is the net of the following: (1) expenses not included above that the FCC has expressly allowed for ratemaking purposes; and (2) expenses included above that the FCC has expressly disallowed for ratemaking purposes. See Sections 65.450, 65.820, and 65.830. This row will NOT include any AFUDC, Account 7340, as a Part 65 Adjustment. 7351 Total Operating Expenses, the total of Rows 84, 5080, 6270, 7320, 7334, and 7350. Operating Taxes 8000 State and local taxes that are allocated pursuant to Sections 36.412(b) and 69.402(a). 8001 Approximate net taxable income used to allocate state and local income
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4304p05.pdf
  • Operation Expenses that are allocated pursuant to Section 36.392(c). 7334 Total Corporate Operations Expenses, total of Rows 7330 and 7331. 7350 FCC expense adjustment is the net of the following: (1) expenses not included above that the FCC has expressly allowed for ratemaking purposes; and (2) expenses included above that the FCC has expressly disallowed for ratemaking purposes. See Sections 65.450, 65.820, and 65.830. This row will NOT include any AFUDC, Account 7340, as a Part 65 Adjustment. 7351 Total Operating Expenses, the total of Rows 84, 5080, 6270, 7320, 7334, and 7350. Operating Taxes 8000 State and local taxes that are allocated pursuant to Sections 36.412(b) and 69.402(a). 8001 Approximate net taxable income used to allocate state and local income
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4304c06.pdf
  • Operation Expenses that are allocated pursuant to Section 36.392(c). 7334 Total Corporate Operations Expenses, total of Rows 7330 and 7331. 7350 FCC expense adjustment is the net of the following: (1) expenses not included above that the FCC has expressly allowed for ratemaking purposes; and (2) expenses included above that the FCC has expressly disallowed for ratemaking purposes. See Sections 65.450, 65.820, and 65.830. This row will NOT include any AFUDC, Account 7340, as a Part 65 Adjustment. 7351 Total Operating Expenses, the total of Rows 84, 5080, 6270, 7320, 7334, and 7350. Operating Taxes 8000 State and local taxes that are allocated pursuant to Sections 36.412(b) and 69.402(a). 8001 Approximate net taxable income used to allocate state and local income
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4304p06.pdf
  • Operation Expenses that are allocated pursuant to Section 36.392(c). 7334 Total Corporate Operations Expenses, total of Rows 7330 and 7331. 7350 FCC expense adjustment is the net of the following: (1) expenses not included above that the FCC has expressly allowed for ratemaking purposes; and (2) expenses included above that the FCC has expressly disallowed for ratemaking purposes. See Sections 65.450, 65.820, and 65.830. This row will NOT include any AFUDC, Account 7340, as a Part 65 Adjustment. 7351 Total Operating Expenses, the total of Rows 84, 5080, 6270, 7320, 7334, and 7350. Operating Taxes 8000 State and local taxes that are allocated pursuant to Sections 36.412(b) and 69.402(a). 8001 Approximate net taxable income used to allocate state and local income
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4304c07.pdf
  • Operation Expenses that are allocated pursuant to Section 36.392(c). 7334 Total Corporate Operations Expenses, total of Rows 7330 and 7331. 7350 FCC expense adjustment is the net of the following: (1) expenses not included above that the FCC has expressly allowed for ratemaking purposes; and (2) expenses included above that the FCC has expressly disallowed for ratemaking purposes. See Sections 65.450, 65.820, and 65.830. This row will NOT include any AFUDC, Account 7340, as a Part 65 Adjustment. 7351 Total Operating Expenses, the total of Rows 84, 5080, 6270, 7320, 7334, and 7350. Operating Taxes 8000 State and local taxes that are allocated pursuant to Sections 36.412(b) and 69.402(a). 8001 Approximate net taxable income used to allocate state and local income
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4304p07.pdf
  • Operation Expenses that are allocated pursuant to Section 36.392(c). 7334 Total Corporate Operations Expenses, total of Rows 7330 and 7331. 7350 FCC expense adjustment is the net of the following: (1) expenses not included above that the FCC has expressly allowed for ratemaking purposes; and (2) expenses included above that the FCC has expressly disallowed for ratemaking purposes. See Sections 65.450, 65.820, and 65.830. This row will NOT include any AFUDC, Account 7340, as a Part 65 Adjustment. 7351 Total Operating Expenses, the total of Rows 84, 5080, 6270, 7320, 7334, and 7350. Operating Taxes 8000 State and local taxes that are allocated pursuant to Sections 36.412(b) and 69.402(a). 8001 Approximate net taxable income used to allocate state and local income
• http://www.fcc.gov/wcb/armis/documents/order_da_91_143.pdf
  • All Other Operations Expenses pursuant to Section 69.409(a). Corporate 1334 Total 7331.Corporate Operations Expenses,total ofrows 7330 and E. FCC Expense Ad.1ustment FCC expense adjustment is the net of the following: (1) expenses not included above that the FCC has expressly allowed for ratemaking purposes; and (2) expenses included above that the FCC has expressly disallowed for ratemaking purposes. See Sections 65.450,65.820, and 65.830. --- Total Operating Expenses, the total of rows 84,92,5080, 6210, 1320,1334, and row 7350. NOTE: Carriers must include amounts on row 84 and 92. F. Operating Taxes 1State and Local Taxes 8000 State and local income taxes and local gross receipts taxes that are allocated pursuant to Sections 36.412(b) and 69.402(a). Approximate net taxable income used to allocate
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/DOC-310873A2.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/DOC-310873A2.txt
  • May20,2011 FederalCommunicationsCommission 445It"Street,S.W. Washington,D.C.20554 CurieHowud Enterprise Inmstturturc Re: InfonnationCollectionMandatedBytheNewandEmerging TechnologiesImprovementActof2008 GaryBeekman Geop-apmclnfonnmoo Systems LaulllSdunidt Customer&Enterprise Solutions Kraig Smith SoftwareSolutions& Savices WashoeCounty,Nevada TennofReport:January1,2010toDecember31,2010 WashoeCountyReport/Statements,asrequested: Responseto#1-Fundingmechanism. TheStateofNevadaestablishedfundingmechanism,NRS244A.7641-NRS 244A.777SurchargeforEnhancementorImprovementofTelephoneSystem UsedforReportingEmergency.WashoeCountyestablishedWashoeCounty Code65.400-65.460.(copiesattached) Responseto#2-Feescollectedandrateforannualperiodending December31,2010. E911RevenueJanuary1,20I0throughDecemher31,20I0: S1.019,086.5 S68i.968.90 S1.707.055.47 FY2009Period7·13IncludingInterest FY20I0Period1-6IncludingInterest TotalE911Revenue WashoeCounty Technology5ervices ""'onmWashoeCountyCode65.450.5.Deposit.Allmoneycollectedbyatelephonecompany pursuanttothissectionshallbedepositedintoaspecialrevenuefundandshall be expendedsolelyforpurposesof911emergencytelephoneenhancementsand improvements. Responseto #4-StatementofauthoritytoapproveexpendituresforE91tpurposes TheWashoeCountyBoardofCommissionershasauthoritytoapproveexpendituresover $100,000,consultingcontractsover$50,000,requestsforproposalsandtravelrelatedtoE911. WashoeCountyTechnologyServices',CommunicationsandSecurityITManagerhasthe authoritytoapprovelesserpurchases. Responseto #5-Allfundshavebeenmadeavailableorusedforthepurposesdesignatedby thefundingmechanism,orotherwiseusedfortheimplementationorsupportofE911. Responseto #6-Nofundsweremadeavailableorusedforanypurposesotherthantheones designated byNRS244A.7643. Responseto#7-Othercommentsregardingtheapplicablefundingmechanism. WashoeCountyisintheprocessofmovingtothefirstphaseofaNextGenerationsystem, replacinganalogequipmentwithdigitalequipmentthatwillbemostlylease-basedinsteadof countypurchased. m: WashoeCountyTechnologyServices ITManager,CommunicationsandSecurityDivision 1001E.NinthStreetP.O.Box11130 Reno,Nv,89520-0027 Emailcharrison@washoecounty.us voice775-858-5951fax775-858-5960 -2- SURCHARGEFORENHANCEMENTORIMPROVEMENTOFTELEPHONESYSTEMUSED FORREPORTlNGEMERGENCY NRS244A.7641Definitions.AsuscdinNBS244A.7641to244A.7647.inclusive,unlessthecontext otherwiserequires: I."Mobiletelephoneservice"meanscellularorotherservicetoatelephoneinstalledinavehicleor whichisotherwiseportable. 2. "Placeofprimaryuse"hasthemeaningascribedtoitin4U.S.C.§124(8),asthatsectionexistedon AugustI,2002. 3. "Supplier"meansapersonauthorizedbytheFederalCommunicationsCommissiontoprovide mobiletelephoneservice. 4. "Telephonesystem"meansasystemfortransmittinginformationbetweenoramongpointsspecified bytheuserthatdoesnotchangetheformorcontentoftheinfonnationregardlessofthetechnology, facilitiesorequipmentused.Atelephoncsystemmayinclude,withoutlimitation: (a)WirelessorInternettechnology,facilitiesorequipment;and (b)Technology,facilitiesorequipmentusedfortransmininginfonnationfromanemergencyresponder totheuserorfromtheusertoanemergcncyresponder. (Added toNRSby1995,1056;A1999,1686,l.1.ll;2001,621,622,1642, 2003,69;2009,639) NRS244A.7643Surcharge:Imposition;masterplanrequiredincertaincounties;amount; collection;penaltiesfordelinquentpayment. I.Exceptasotherwiseprovidedinthissection,the boardofcountycommissionersinacountywhose populationis100.000ormorebutlessthan400,000maybyordinance,fortheenhanccmeDtofthe telephonesystemforreportinganemergencyinthecounty,imposeasurchargeon: (a)Eachaccesslineortrunklineofeachcustomertothelocalexchangeofanytelecommunications providerprovidingthoselinesinthecounty;and (b)Themobiletelephoneserviceprovidedtoeachcustomerofthatservicewhoseplaceofprimaryuse
• 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
  • excess of 100 million" and add, in their place, the words "equal to or above the indexed revenue threshold as defined in Section 32.9000." 3. In Sections 65.302, 65.303, 65.304, remove the words "of 100 million or more" and add, in their place, the words "equal to or above the indexed revenue threshold as defined in Section 32.9000''. 4. Section 65.450 Net Income is amended by revising paragraphs (a),(b)(1), (b)(2)and (d) to read as follows: § 65.450 Net Income. (a) Net income shall consist of all revenues derived from the provision of interstate telecommunications services regulated by this Commission less expenses recognized by the Commission as necessary to the provision of these services. The calculation of expenses entering into the determination
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-04-149A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-04-149A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-04-149A1.txt
  • a party proves to a state commission that specific costs in these accounts can reasonably be avoided when an incumbent LEC provides a telecommunications service for resale to a requesting carrier. * * * * * Part 65 of title 47 of the C.F.R. is amended as follows: PART 65 - INTERSTATE RATE OF RETURN PRESCRIPTION PROCEDURES AND METHODOLOGIES Section 65.450 Net Income is amended by revising paragraphs (a) and (b)(1) to read as follows: § 65.450 Net Income. (a) Net income shall consist of all revenues derived from the provision of interstate telecommunications services regulated by this Commission less expenses recognized by the Commission as necessary to the provision of these services. The calculation of expenses entering into the determination
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304C98.PDF
  • Carrieraccesschargebillingandcollectingexpensesthatareallocatedpursuantto Section36.381(b). Part69Detail 7280 RevenueAccountingExpensesthatareattributabletoEndUserCommonLineaccess (SubscriberLineCharge)billingsthataredirectlyassignedpursuanttoSection 69.407(a). 7281 RevenueAccountingExpensesthatareattributabletoacarrier'scarrieraccessbilling andcollectingexpensesandareallocatedpursuanttoSection69.407(b). 7282 InvestmentinCOE,IOT,andC&WFusedtoallocateRevenueAccountingExpenses thatareattributedtothecarrier'scarrieraccessbillingandcollectingexpenses(except thatnosuchRevenueAccountingExpenseareallocatedtotheCommonLineelement) pursuanttoSection69.407(b). 7283 AllOtherRevenueAccountingExpensesthataredirectlyassignedpursuanttoSection 69.407(d). 7290 TotalCategory2,CustomerServices(RevenueAccounting),totalofRows7236, 7259,7270,7280,7281,and7283.Exception:forColumnd,includeinthetotal onlyRows7236,7259,and7270. (3) Category3-AllOtherCustomerServicesExpenses 7300 AllOtherCustomerServicesexpensesthatareallocatedpursuanttoSections 36.382(a)and69.408. FCCReport43-04-Rep.Def.RowInstructions December1998 Page151of158 7301 TotalCategories1and2CustomerServicesExpensesthatareusedtoallocate Category3pursuanttoSection36.381(a),(totalofRows7220and7290). 7302 CombinedexpensesthatareusedtoallocateAllOtherCustomerServicesExpenses pursuanttoSection69.408(a). 7310 TotalOtherCustomerServicesExpenses,totalofRows7220,7290,and7300. 7320 TotalCustomerOperationsExpenses,totalofRows7000,7060,7076and7310. D.CorporateOperationsExpenses 7330 ExtendedAreaServicessettlementsthataredirectlyassignedpursuanttoSection 36.392(b). 7331 AllotherCorporateOperationExpensesthatareallocatedpursuanttoSection 36.392(c). 7332 Part36BigThreeExpensesthatareusedtoallocateAllOtherCorporateOperations ExpensespursuanttoSection36.392(c). 7333 Part69BigThreeExpensesusedtoallocateAllOtherCorporateOperationsExpenses pursuanttoSection69.409(a). 7334 TotalCorporateOperationsExpenses,totalofRows7330and7331. E.FCCExpensesAdjustment 7350 FCCexpenseadjustmentisthenetofthefollowing:(1)expensesnotincludedabove thattheFCChasexpresslyallowedforratemakingpurposes;and(2)expenses includedabovethattheFCChasexpresslydisallowedforratemakingpurposes.See Sections65.450,65.820,and65.830.ThisrowwillNOTincludeanyAFUDC, Account7340,asaPart65Adjustment. 7351 TotalOperatingExpenses,thetotalofRows84,92,5080,6270,7320,7334,and 7350.NOTE:Carriersmustincludeamountsonrows84and92. F.OperatingTaxes 1.StateandLocalTaxes 8000 StateandlocaltaxesthatareallocatedpursuanttoSections36.412(b)and69.402(a). 8001 Approximatenettaxableincomeusedtoallocatestateandlocalincometaxespursuant toSections36.412(b)and69.402(a). 8002 OtherstateandlocaltaxesthataredirectlyassignedpursuanttoSection36.412(c). FCCReport43-04-Rep.Def.RowInstructions December1998 Page152of158 8003 AllotherstateandlocaltaxesthatareallocatedpursuanttoSection36.412(c). 8004 TelecommunicationsPlantinServiceusedtoallocateallotherstateandlocaltaxes pursuanttoSection36.412(c). 8005 TotalotherstateandlocaltaxesthatareallocatedpursuanttoSection69.402(b). NOTE:Column(d)isthetotalofrows8002and8003. 8006 CombinedinvestmentusedtoallocateotherstateandlocaltaxespursuanttoSection 69.402(b). 8007 Totalstateandlocaltaxes,totalofrows8000,8002,8003,and8005.Exception:for Columnd,includeintotalonlyrows8000,8002,and8003. 2.FederalIncomeTax a)FederalIncomeTaxRelatedItems 8010 Fixedchargesthataresubtractedinthecalculationofapproximatenettaxableincome pursuanttoSections36.223(a),36.412(b)(4),and69.411andwhichincludeamounts inrow4080. 8011 NetinvestmentusedtoallocatefixedchargespursuanttoSection36.412(b)(4). 8012 CombinedinvestmentusedtoallocatefixedchargespursuanttoSection69.411. 8013 InternalRevenueServiceIncomeadjustmentthatisthedifferencebetweentaxable incomereportedforInternalRevenueServicepurposesandtaxableincomereported inaccordancewithPart32. 8014 FCCtaxableincomeadjustmentthatisthenetofthefollowing:(1)taxableincome notincludedabovethattheFCChasexpresslyallowedforratemakingpurpose;and (2)taxableincomeincludedabovethattheFCChasexpresslydisallowedfor ratemakingpurposespursuanttoPart65. 8015 InvestmentTaxCreditamortizationthatisthenetamortizationassociatedwith Account7210,OperatingInvestmentTaxCredits.SeeSection32.7210. 8016 TelecommunicationPlantinServicethatisusedtoallocateInvestmentTaxCredit amortizationpursuanttoSection36.412(c). 8017 CombinedinvestmentthatisusedtoallocateInvestmentTaxCreditamortization pursuanttoSection69.411. FCCReport43-04-Rep.Def.RowInstructions December1998
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304P98.PDF
  • Carrieraccesschargebillingandcollectingexpensesthatareallocatedpursuantto Section36.381(b). Part69Detail 7280 RevenueAccountingExpensesthatareattributabletoEndUserCommonLineaccess (SubscriberLineCharge)billingsthataredirectlyassignedpursuanttoSection 69.407(a). 7281 RevenueAccountingExpensesthatareattributabletoacarrier'scarrieraccessbilling andcollectingexpensesandareallocatedpursuanttoSection69.407(b). 7282 InvestmentinCOE,IOT,andC&WFusedtoallocateRevenueAccountingExpenses thatareattributedtothecarrier'scarrieraccessbillingandcollectingexpenses(except thatnosuchRevenueAccountingExpenseareallocatedtotheCommonLineelement) pursuanttoSection69.407(b). 7283 AllOtherRevenueAccountingExpensesthataredirectlyassignedpursuanttoSection 69.407(d). 7290 TotalCategory2,CustomerServices(RevenueAccounting),totalofRows7236, 7259,7270,7280,7281,and7283.Exception:forColumnd,includeinthetotal onlyRows7236,7259,and7270. (3) Category3-AllOtherCustomerServicesExpenses 7300 AllOtherCustomerServicesexpensesthatareallocatedpursuanttoSections 36.382(a)and69.408. FCCReport43-04-Rep.Def.RowInstructions December1998 Page151of158 7301 TotalCategories1and2CustomerServicesExpensesthatareusedtoallocate Category3pursuanttoSection36.381(a),(totalofRows7220and7290). 7302 CombinedexpensesthatareusedtoallocateAllOtherCustomerServicesExpenses pursuanttoSection69.408(a). 7310 TotalOtherCustomerServicesExpenses,totalofRows7220,7290,and7300. 7320 TotalCustomerOperationsExpenses,totalofRows7000,7060,7076and7310. D.CorporateOperationsExpenses 7330 ExtendedAreaServicessettlementsthataredirectlyassignedpursuanttoSection 36.392(b). 7331 AllotherCorporateOperationExpensesthatareallocatedpursuanttoSection 36.392(c). 7332 Part36BigThreeExpensesthatareusedtoallocateAllOtherCorporateOperations ExpensespursuanttoSection36.392(c). 7333 Part69BigThreeExpensesusedtoallocateAllOtherCorporateOperationsExpenses pursuanttoSection69.409(a). 7334 TotalCorporateOperationsExpenses,totalofRows7330and7331. E.FCCExpensesAdjustment 7350 FCCexpenseadjustmentisthenetofthefollowing:(1)expensesnotincludedabove thattheFCChasexpresslyallowedforratemakingpurposes;and(2)expenses includedabovethattheFCChasexpresslydisallowedforratemakingpurposes.See Sections65.450,65.820,and65.830.ThisrowwillNOTincludeanyAFUDC, Account7340,asaPart65Adjustment. 7351 TotalOperatingExpenses,thetotalofRows84,92,5080,6270,7320,7334,and 7350.NOTE:Carriersmustincludeamountsonrows84and92. F.OperatingTaxes 1.StateandLocalTaxes 8000 StateandlocaltaxesthatareallocatedpursuanttoSections36.412(b)and69.402(a). 8001 Approximatenettaxableincomeusedtoallocatestateandlocalincometaxespursuant toSections36.412(b)and69.402(a). 8002 OtherstateandlocaltaxesthataredirectlyassignedpursuanttoSection36.412(c). FCCReport43-04-Rep.Def.RowInstructions December1998 Page152of158 8003 AllotherstateandlocaltaxesthatareallocatedpursuanttoSection36.412(c). 8004 TelecommunicationsPlantinServiceusedtoallocateallotherstateandlocaltaxes pursuanttoSection36.412(c). 8005 TotalotherstateandlocaltaxesthatareallocatedpursuanttoSection69.402(b). NOTE:Column(d)isthetotalofrows8002and8003. 8006 CombinedinvestmentusedtoallocateotherstateandlocaltaxespursuanttoSection 69.402(b). 8007 Totalstateandlocaltaxes,totalofrows8000,8002,8003,and8005.Exception:for Columnd,includeintotalonlyrows8000,8002,and8003. 2.FederalIncomeTax a)FederalIncomeTaxRelatedItems 8010 Fixedchargesthataresubtractedinthecalculationofapproximatenettaxableincome pursuanttoSections36.223(a),36.412(b)(4),and69.411andwhichincludeamounts inrow4080. 8011 NetinvestmentusedtoallocatefixedchargespursuanttoSection36.412(b)(4). 8012 CombinedinvestmentusedtoallocatefixedchargespursuanttoSection69.411. 8013 InternalRevenueServiceIncomeadjustmentthatisthedifferencebetweentaxable incomereportedforInternalRevenueServicepurposesandtaxableincomereported inaccordancewithPart32. 8014 FCCtaxableincomeadjustmentthatisthenetofthefollowing:(1)taxableincome notincludedabovethattheFCChasexpresslyallowedforratemakingpurpose;and (2)taxableincomeincludedabovethattheFCChasexpresslydisallowedfor ratemakingpurposespursuanttoPart65. 8015 InvestmentTaxCreditamortizationthatisthenetamortizationassociatedwith Account7210,OperatingInvestmentTaxCredits.SeeSection32.7210. 8016 TelecommunicationPlantinServicethatisusedtoallocateInvestmentTaxCredit amortizationpursuanttoSection36.412(c). 8017 CombinedinvestmentthatisusedtoallocateInvestmentTaxCreditamortization pursuanttoSection69.411. FCCReport43-04-Rep.Def.RowInstructions December1998
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304PF98.PDF
  • Carrieraccesschargebillingandcollectingexpensesthatareallocatedpursuantto Section36.381(b). Part69Detail 7280 RevenueAccountingExpensesthatareattributabletoEndUserCommonLineaccess (SubscriberLineCharge)billingsthataredirectlyassignedpursuanttoSection 69.407(a). 7281 RevenueAccountingExpensesthatareattributabletoacarrier'scarrieraccessbilling andcollectingexpensesandareallocatedpursuanttoSection69.407(b). 7282 InvestmentinCOE,IOT,andC&WFusedtoallocateRevenueAccountingExpenses thatareattributedtothecarrier'scarrieraccessbillingandcollectingexpenses(except thatnosuchRevenueAccountingExpenseareallocatedtotheCommonLineelement) pursuanttoSection69.407(b). 7283 AllOtherRevenueAccountingExpensesthataredirectlyassignedpursuanttoSection 69.407(d). 7290 TotalCategory2,CustomerServices(RevenueAccounting),totalofRows7236, 7259,7270,7280,7281,and7283.Exception:forColumnd,includeinthetotal onlyRows7236,7259,and7270. (3) Category3-AllOtherCustomerServicesExpenses 7300 AllOtherCustomerServicesexpensesthatareallocatedpursuanttoSections 36.382(a)and69.408. FCCReport43-04-Rep.Def.RowInstructions December1998 Page151of158 7301 TotalCategories1and2CustomerServicesExpensesthatareusedtoallocate Category3pursuanttoSection36.381(a),(totalofRows7220and7290). 7302 CombinedexpensesthatareusedtoallocateAllOtherCustomerServicesExpenses pursuanttoSection69.408(a). 7310 TotalOtherCustomerServicesExpenses,totalofRows7220,7290,and7300. 7320 TotalCustomerOperationsExpenses,totalofRows7000,7060,7076and7310. D.CorporateOperationsExpenses 7330 ExtendedAreaServicessettlementsthataredirectlyassignedpursuanttoSection 36.392(b). 7331 AllotherCorporateOperationExpensesthatareallocatedpursuanttoSection 36.392(c). 7332 Part36BigThreeExpensesthatareusedtoallocateAllOtherCorporateOperations ExpensespursuanttoSection36.392(c). 7333 Part69BigThreeExpensesusedtoallocateAllOtherCorporateOperationsExpenses pursuanttoSection69.409(a). 7334 TotalCorporateOperationsExpenses,totalofRows7330and7331. E.FCCExpensesAdjustment 7350 FCCexpenseadjustmentisthenetofthefollowing:(1)expensesnotincludedabove thattheFCChasexpresslyallowedforratemakingpurposes;and(2)expenses includedabovethattheFCChasexpresslydisallowedforratemakingpurposes.See Sections65.450,65.820,and65.830.ThisrowwillNOTincludeanyAFUDC, Account7340,asaPart65Adjustment. 7351 TotalOperatingExpenses,thetotalofRows84,92,5080,6270,7320,7334,and 7350.NOTE:Carriersmustincludeamountsonrows84and92. F.OperatingTaxes 1.StateandLocalTaxes 8000 StateandlocaltaxesthatareallocatedpursuanttoSections36.412(b)and69.402(a). 8001 Approximatenettaxableincomeusedtoallocatestateandlocalincometaxespursuant toSections36.412(b)and69.402(a). 8002 OtherstateandlocaltaxesthataredirectlyassignedpursuanttoSection36.412(c). FCCReport43-04-Rep.Def.RowInstructions December1998 Page152of158 8003 AllotherstateandlocaltaxesthatareallocatedpursuanttoSection36.412(c). 8004 TelecommunicationsPlantinServiceusedtoallocateallotherstateandlocaltaxes pursuanttoSection36.412(c). 8005 TotalotherstateandlocaltaxesthatareallocatedpursuanttoSection69.402(b). NOTE:Column(d)isthetotalofrows8002and8003. 8006 CombinedinvestmentusedtoallocateotherstateandlocaltaxespursuanttoSection 69.402(b). 8007 Totalstateandlocaltaxes,totalofrows8000,8002,8003,and8005.Exception:for Columnd,includeintotalonlyrows8000,8002,and8003. 2.FederalIncomeTax a)FederalIncomeTaxRelatedItems 8010 Fixedchargesthataresubtractedinthecalculationofapproximatenettaxableincome pursuanttoSections36.223(a),36.412(b)(4),and69.411andwhichincludeamounts inrow4080. 8011 NetinvestmentusedtoallocatefixedchargespursuanttoSection36.412(b)(4). 8012 CombinedinvestmentusedtoallocatefixedchargespursuanttoSection69.411. 8013 InternalRevenueServiceIncomeadjustmentthatisthedifferencebetweentaxable incomereportedforInternalRevenueServicepurposesandtaxableincomereported inaccordancewithPart32. 8014 FCCtaxableincomeadjustmentthatisthenetofthefollowing:(1)taxableincome notincludedabovethattheFCChasexpresslyallowedforratemakingpurpose;and (2)taxableincomeincludedabovethattheFCChasexpresslydisallowedfor ratemakingpurposespursuanttoPart65. 8015 InvestmentTaxCreditamortizationthatisthenetamortizationassociatedwith Account7210,OperatingInvestmentTaxCredits.SeeSection32.7210. 8016 TelecommunicationPlantinServicethatisusedtoallocateInvestmentTaxCredit amortizationpursuanttoSection36.412(c). 8017 CombinedinvestmentthatisusedtoallocateInvestmentTaxCreditamortization pursuanttoSection69.411. FCCReport43-04-Rep.Def.RowInstructions December1998
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4304C99.PDF
  • Operations Expenses pursuant to Section 69.409(a). 7334 Total Corporate Operations Expenses, total of Rows 7330 and 7331. E.FCC Expenses Adjustment 7350 FCC expense adjustment is the net of the following: (1) expenses not included above that the FCC has expressly allowed for ratemaking purposes; and (2) expenses included above that the FCC has expressly disallowed for ratemaking purposes. See Sections 65.450, 65.820, and 65.830. This row will NOT include any AFUDC, Account 7340, as a Part 65 Adjustment. 7351 Total Operating Expenses, the total of Rows 84, 5080, 6270, 7320, 7334, and 7350. FCC Report 43-04 ­ Rep. Def. - Instructions December 1999 Page 150 of 156 . F.Operating Taxes 1.State and Local Taxes 8000 State and local taxes that are
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4304P99.PDF
  • Operations Expenses pursuant to Section 69.409(a). 7334 Total Corporate Operations Expenses, total of Rows 7330 and 7331. E.FCC Expenses Adjustment 7350 FCC expense adjustment is the net of the following: (1) expenses not included above that the FCC has expressly allowed for ratemaking purposes; and (2) expenses included above that the FCC has expressly disallowed for ratemaking purposes. See Sections 65.450, 65.820, and 65.830. This row will NOT include any AFUDC, Account 7340, as a Part 65 Adjustment. 7351 Total Operating Expenses, the total of Rows 84, 5080, 6270, 7320, 7334, and 7350. FCC Report 43-04 ­ Rep. Def. - Instructions December 1999 Page 150 of 156 . F.Operating Taxes 1.State and Local Taxes 8000 State and local taxes that are
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4304C00.PDF
  • Operations Expenses pursuant to Section 69.409(a). 7334 Total Corporate Operations Expenses, total of Rows 7330 and 7331. E.FCC Expenses Adjustment 7350 FCC expense adjustment is the net of the following: (1) expenses not included above that the FCC has expressly allowed for ratemaking purposes; and (2) expenses included above that the FCC has expressly disallowed for ratemaking purposes. See Sections 65.450, 65.820, and 65.830. This row will NOT include any AFUDC, Account 7340, as a Part 65 Adjustment. 7351 Total Operating Expenses, the total of Rows 84, 5080, 6270, 7320, 7334, and 7350. F.Operating Taxes 1.State and Local Taxes 8000 State and local taxes that are allocated pursuant to Sections 36.412(b) and 69.402(a). FCC Report 43-04 ­ Rep. Def. - Instructions
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4304P00.PDF
  • Operations Expenses pursuant to Section 69.409(a). 7334 Total Corporate Operations Expenses, total of Rows 7330 and 7331. E.FCC Expenses Adjustment 7350 FCC expense adjustment is the net of the following: (1) expenses not included above that the FCC has expressly allowed for ratemaking purposes; and (2) expenses included above that the FCC has expressly disallowed for ratemaking purposes. See Sections 65.450, 65.820, and 65.830. This row will NOT include any AFUDC, Account 7340, as a Part 65 Adjustment. 7351 Total Operating Expenses, the total of Rows 84, 5080, 6270, 7320, 7334, and 7350. F.Operating Taxes 1.State and Local Taxes 8000 State and local taxes that are allocated pursuant to Sections 36.412(b) and 69.402(a). FCC Report 43-04 ­ Rep. Def. - Instructions
• http://www.fcc.gov/wcb/armis/documents/2001PDFs/4304C01.PDF
  • of Rows 7330 and 7331. 7350 FCC expense adjustment is the net of the following: (1) expenses not included above that the FCC has expressly allowed for ratemaking purposes; and (2) expenses included above that the FCC has expressly disallowed for ratemaking purposes. See Sections FCC Report 43-04 ­ Rep. Def. - Instructions December 2001 Page 28 of 32 . 65.450, 65.820, and 65.830. This row will NOT include any AFUDC, Account 7340, as a Part 65 Adjustment. 7351 Total Operating Expenses, the total of Rows 84, 5080, 6270, 7320, 7334, and 7350. Operating Taxes 8000 State and local taxes that are allocated pursuant to Sections 36.412(b) and 69.402(a). 8001 Approximate net taxable income used to allocate state and local income
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4304c02.pdf
  • Operation Expenses that are allocated pursuant to Section 36.392(c). 7334 Total Corporate Operations Expenses, total of Rows 7330 and 7331. 7350 FCC expense adjustment is the net of the following: (1) expenses not included above that the FCC has expressly allowed for ratemaking purposes; and (2) expenses included above that the FCC has expressly disallowed for ratemaking purposes. See Sections 65.450, 65.820, and 65.830. This row will NOT include any AFUDC, Account 7340, as a Part 65 Adjustment. 7351 Total Operating Expenses, the total of Rows 84, 5080, 6270, 7320, 7334, and 7350. Operating Taxes 8000 State and local taxes that are allocated pursuant to Sections 36.412(b) and 69.402(a). FCC Report 43-04 ­ Report Definition December 2002 Page 29 of 32
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4304p02.pdf
  • Operation Expenses that are allocated pursuant to Section 36.392(c). 7334 Total Corporate Operations Expenses, total of Rows 7330 and 7331. 7350 FCC expense adjustment is the net of the following: (1) expenses not included above that the FCC has expressly allowed for ratemaking purposes; and (2) expenses included above that the FCC has expressly disallowed for ratemaking purposes. See Sections 65.450, 65.820, and 65.830. This row will NOT include any AFUDC, Account 7340, as a Part 65 Adjustment. 7351 Total Operating Expenses, the total of Rows 84, 5080, 6270, 7320, 7334, and 7350. Operating Taxes 8000 State and local taxes that are allocated pursuant to Sections 36.412(b) and 69.402(a). FCC Report 43-04 ­ Report Definition December 2002 Page 29 of 32
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4304c03.pdf
  • Operation Expenses that are allocated pursuant to Section 36.392(c). 7334 Total Corporate Operations Expenses, total of Rows 7330 and 7331. 7350 FCC expense adjustment is the net of the following: (1) expenses not included above that the FCC has expressly allowed for ratemaking purposes; and (2) expenses included above that the FCC has expressly disallowed for ratemaking purposes. See Sections 65.450, 65.820, and 65.830. This row will NOT include any AFUDC, Account 7340, as a Part 65 Adjustment. 7351 Total Operating Expenses, the total of Rows 84, 5080, 6270, 7320, 7334, and 7350. Operating Taxes 8000 State and local taxes that are allocated pursuant to Sections 36.412(b) and 69.402(a). 8001 Approximate net taxable income used to allocate state and local income
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4304p03.pdf
  • Operation Expenses that are allocated pursuant to Section 36.392(c). 7334 Total Corporate Operations Expenses, total of Rows 7330 and 7331. 7350 FCC expense adjustment is the net of the following: (1) expenses not included above that the FCC has expressly allowed for ratemaking purposes; and (2) expenses included above that the FCC has expressly disallowed for ratemaking purposes. See Sections 65.450, 65.820, and 65.830. This row will NOT include any AFUDC, Account 7340, as a Part 65 Adjustment. 7351 Total Operating Expenses, the total of Rows 84, 5080, 6270, 7320, 7334, and 7350. Operating Taxes 8000 State and local taxes that are allocated pursuant to Sections 36.412(b) and 69.402(a). 8001 Approximate net taxable income used to allocate state and local income
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4304c04.pdf
  • Operation Expenses that are allocated pursuant to Section 36.392(c). 7334 Total Corporate Operations Expenses, total of Rows 7330 and 7331. 7350 FCC expense adjustment is the net of the following: (1) expenses not included above that the FCC has expressly allowed for ratemaking purposes; and (2) expenses included above that the FCC has expressly disallowed for ratemaking purposes. See Sections 65.450, 65.820, and 65.830. This row will NOT include any AFUDC, Account 7340, as a Part 65 Adjustment. 7351 Total Operating Expenses, the total of Rows 84, 5080, 6270, 7320, 7334, and 7350. Operating Taxes 8000 State and local taxes that are allocated pursuant to Sections 36.412(b) and 69.402(a). 8001 Approximate net taxable income used to allocate state and local income
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4304p04.pdf
  • Operation Expenses that are allocated pursuant to Section 36.392(c). 7334 Total Corporate Operations Expenses, total of Rows 7330 and 7331. 7350 FCC expense adjustment is the net of the following: (1) expenses not included above that the FCC has expressly allowed for ratemaking purposes; and (2) expenses included above that the FCC has expressly disallowed for ratemaking purposes. See Sections 65.450, 65.820, and 65.830. This row will NOT include any AFUDC, Account 7340, as a Part 65 Adjustment. 7351 Total Operating Expenses, the total of Rows 84, 5080, 6270, 7320, 7334, and 7350. Operating Taxes 8000 State and local taxes that are allocated pursuant to Sections 36.412(b) and 69.402(a). 8001 Approximate net taxable income used to allocate state and local income
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4304c05.pdf
  • Operation Expenses that are allocated pursuant to Section 36.392(c). 7334 Total Corporate Operations Expenses, total of Rows 7330 and 7331. 7350 FCC expense adjustment is the net of the following: (1) expenses not included above that the FCC has expressly allowed for ratemaking purposes; and (2) expenses included above that the FCC has expressly disallowed for ratemaking purposes. See Sections 65.450, 65.820, and 65.830. This row will NOT include any AFUDC, Account 7340, as a Part 65 Adjustment. 7351 Total Operating Expenses, the total of Rows 84, 5080, 6270, 7320, 7334, and 7350. Operating Taxes 8000 State and local taxes that are allocated pursuant to Sections 36.412(b) and 69.402(a). 8001 Approximate net taxable income used to allocate state and local income
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4304p05.pdf
  • Operation Expenses that are allocated pursuant to Section 36.392(c). 7334 Total Corporate Operations Expenses, total of Rows 7330 and 7331. 7350 FCC expense adjustment is the net of the following: (1) expenses not included above that the FCC has expressly allowed for ratemaking purposes; and (2) expenses included above that the FCC has expressly disallowed for ratemaking purposes. See Sections 65.450, 65.820, and 65.830. This row will NOT include any AFUDC, Account 7340, as a Part 65 Adjustment. 7351 Total Operating Expenses, the total of Rows 84, 5080, 6270, 7320, 7334, and 7350. Operating Taxes 8000 State and local taxes that are allocated pursuant to Sections 36.412(b) and 69.402(a). 8001 Approximate net taxable income used to allocate state and local income
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4304c06.pdf
  • Operation Expenses that are allocated pursuant to Section 36.392(c). 7334 Total Corporate Operations Expenses, total of Rows 7330 and 7331. 7350 FCC expense adjustment is the net of the following: (1) expenses not included above that the FCC has expressly allowed for ratemaking purposes; and (2) expenses included above that the FCC has expressly disallowed for ratemaking purposes. See Sections 65.450, 65.820, and 65.830. This row will NOT include any AFUDC, Account 7340, as a Part 65 Adjustment. 7351 Total Operating Expenses, the total of Rows 84, 5080, 6270, 7320, 7334, and 7350. Operating Taxes 8000 State and local taxes that are allocated pursuant to Sections 36.412(b) and 69.402(a). 8001 Approximate net taxable income used to allocate state and local income
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4304p06.pdf
  • Operation Expenses that are allocated pursuant to Section 36.392(c). 7334 Total Corporate Operations Expenses, total of Rows 7330 and 7331. 7350 FCC expense adjustment is the net of the following: (1) expenses not included above that the FCC has expressly allowed for ratemaking purposes; and (2) expenses included above that the FCC has expressly disallowed for ratemaking purposes. See Sections 65.450, 65.820, and 65.830. This row will NOT include any AFUDC, Account 7340, as a Part 65 Adjustment. 7351 Total Operating Expenses, the total of Rows 84, 5080, 6270, 7320, 7334, and 7350. Operating Taxes 8000 State and local taxes that are allocated pursuant to Sections 36.412(b) and 69.402(a). 8001 Approximate net taxable income used to allocate state and local income
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4304c07.pdf
  • Operation Expenses that are allocated pursuant to Section 36.392(c). 7334 Total Corporate Operations Expenses, total of Rows 7330 and 7331. 7350 FCC expense adjustment is the net of the following: (1) expenses not included above that the FCC has expressly allowed for ratemaking purposes; and (2) expenses included above that the FCC has expressly disallowed for ratemaking purposes. See Sections 65.450, 65.820, and 65.830. This row will NOT include any AFUDC, Account 7340, as a Part 65 Adjustment. 7351 Total Operating Expenses, the total of Rows 84, 5080, 6270, 7320, 7334, and 7350. Operating Taxes 8000 State and local taxes that are allocated pursuant to Sections 36.412(b) and 69.402(a). 8001 Approximate net taxable income used to allocate state and local income
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4304p07.pdf
  • Operation Expenses that are allocated pursuant to Section 36.392(c). 7334 Total Corporate Operations Expenses, total of Rows 7330 and 7331. 7350 FCC expense adjustment is the net of the following: (1) expenses not included above that the FCC has expressly allowed for ratemaking purposes; and (2) expenses included above that the FCC has expressly disallowed for ratemaking purposes. See Sections 65.450, 65.820, and 65.830. This row will NOT include any AFUDC, Account 7340, as a Part 65 Adjustment. 7351 Total Operating Expenses, the total of Rows 84, 5080, 6270, 7320, 7334, and 7350. Operating Taxes 8000 State and local taxes that are allocated pursuant to Sections 36.412(b) and 69.402(a). 8001 Approximate net taxable income used to allocate state and local income
• http://www.fcc.gov/wcb/armis/documents/order_da_91_143.pdf
  • All Other Operations Expenses pursuant to Section 69.409(a). Corporate 1334 Total 7331.Corporate Operations Expenses,total ofrows 7330 and E. FCC Expense Ad.1ustment FCC expense adjustment is the net of the following: (1) expenses not included above that the FCC has expressly allowed for ratemaking purposes; and (2) expenses included above that the FCC has expressly disallowed for ratemaking purposes. See Sections 65.450,65.820, and 65.830. --- Total Operating Expenses, the total of rows 84,92,5080, 6210, 1320,1334, and row 7350. NOTE: Carriers must include amounts on row 84 and 92. F. Operating Taxes 1State and Local Taxes 8000 State and local income taxes and local gross receipts taxes that are allocated pursuant to Sections 36.412(b) and 69.402(a). Approximate net taxable income used to allocate