FCC Web Documents citing 69.310

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

• http://hraunfoss.fcc.gov/edocs_public/attachmatch/DOC-104945A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/DOC-104945A1.txt
  • regulation only to the extent that application of such provisions is necessary to develop the nationwide average carrier common line charge, for purposes of reporting pursuant to §§ 43.21 and 43.22 of this chapter, and for computing initial charges for new rate elements: §§ 69.3(f), 69.106(b), 69.106(f), 69.106(g), 69.109(b), 69.110(d), 69.1 ll(c), 69.111(g)(l), 69.111(1), 69.112(d), 69.114(b), 69.114(d), 69.125(b)(2), 69.301 through 69.310, and 69.401 through 69.412. The computation of rates pursuant to these provisions by telephone companies subject to price cap regulation shall be governed by the price cap rules set forth in part 61 of this chapter and other applicable Commission Rules and orders. 10. Section 69.2 is amended by revising paragraph (hh) to read as follows: ***** (hh) "Telephone company"
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304C98.PDF
  • 1493 CircuitkilometersusedtodeterminetheamountofjointmessageCategory3C&WF pursuanttoSection36.156(a). 1494 CircuitkilometersusedtodeterminetheamountofTWXCategory3C&WFpursuant toSection36.156(a). 1495 AveragecostpercircuitkilometerthatisusedtodeterminethecostofCategory3 C&WFpursuanttoSection36.156(a). 1496 Category3C&WFthatisassociatedwithprivatelinesandisdirectlyassigned pursuanttoSection36.156(b). 1497 Category3C&WFthatisassociatedwithmessageuseandisdirectlyassigned pursuanttoSection36.156(b). FCCReport43-04-Rep.Def.RowInstructions December1998 Page116of158 1498 Category3C&WFthatisassociatedwithjointmessageuseandisallocatedpursuant toSection36.156(b). 1499 Conversation-minute-kilometersusedtoallocatejointmessageuseCategory3C&WF pursuanttoSection36.156(b). 1500 Category3C&WFthatisassociatedwithTWXusageandisallocatedpursuantto Section36.156(a). 1501 Conversation-minutes-kilometersthatareusedtoallocateTWXCategory3C&WF pursuanttoSection36.156(b). 1510 TotalCategory3C&WF,totalofRows1496,1497,1498,and1500including Category3C&WFthatisdirectlyassignedpursuanttoSection69.305. 4.Category4C&WF-Host/RemoteMessageC&WF 1520 Category4C&WFusedforWATSclosedendaccessthatisdirectlyassigned pursuanttoSection36.157(a)(2). 1521 MessageCategory4C&WFthatisdirectlyassignedpursuanttoSections36.1(c)and 36.157(a). 1522 MessageCategory4C&WFthatisjointlyusedandisallocatedpursuanttoSection 36.157(a)(1). 1523 Minutes-of-usekilometersusedtoallocatemessageCategory4C&WFpursuantto Section36.157(a)(1). 1524 TotalCategory4C&WF,totalofRows1520,1521,and1522includingCategory4 C&WFthatisdirectlyassignedpursuanttoSection69.305. 1530 TotalC&WF,totalofRows1460,1485,1510,and1524. 1540 TotalTelecommunicationsPlant,excludingamortizableassets,thetotalofRows10, 12,14,16,18,20,1004,1410,1440,and1530. FCCReport43-04-Rep.Def.RowInstructions December1998 Page117of158 III.OtherTelecommunicationsProperty A.TangibleAssets 1.CapitalLeases NOTE:PursuanttoSection69.310,carriersmayallocatecapitalleasesinoneofthe followingtwoways:(1)capitalleasesthatareassociatedwithaplantaccountmay bedirectlyassignediftheplantaccountisdirectlyassigned;and(2)capitalleases maybeallocatedonthebasisofTelecommunicationsPlantinService. 2000 CapitalleasesthataredirectlyassignedbasedonanalysispursuanttoSection 36.161(b). 2001 CapitalleasesthatareassociatedwithGeneralSupportFacilitiesandareallocated pursuanttoSection36.161(b)andaredirectlyassignedpursuanttoSection69.310. 2002 GeneralSupportFacilitiesinvestmentusedtoallocateassociatedcapitalleases pursuanttoSection36.161(b). 2003 CapitalleasesthatareassociatedwithCentralOfficeSwitchingEquipmentandare allocatedpursuanttoSection36.161(b)andaredirectlyassignedpursuanttoSection 69.310. 2004 CentralOfficeSwitchingEquipmentinvestmentusedtoallocateassociatedcapital leasespursuanttoSection36.161(b). 2005 CapitalleasesthatareassociatedwithOperatorSystemsCOEandareallocated pursuanttoSection36.161(b)andaredirectlyassignedpursuanttoSection69.310. 2006 OperatorSystemsCOEinvestmentusedtoallocateassociatedcapitalleasespursuant toSection36.161(b). 2007 CapitalleasesthatareassociatedwithCentralOfficeTransmissionEquipmentandare allocatedpursuanttoSection36.161(b)andaredirectlyassignedpursuanttoSection 69.310. 2008 CentralOfficeTransmissionEquipmentinvestmentusedtoallocateassociatedcapital leasespursuanttoSection36.161(b). 2009 CapitalleasesthatareassociatedwithInformationOrigination/TerminationEquipment andareallocatedpursuanttoSection36.161(b)andaredirectlyassignedpursuantto Section69.310. FCCReport43-04-Rep.Def.RowInstructions December1998 Page118of158 2010 InformationOrigination/TerminationEquipmentinvestmentusedtoallocateassociated capitalleasespursuanttoSection36.161(b). 2011 CapitalleasesthatareassociatedwithCableandWireFacilitiesandareallocated pursuanttoSection36.161(b)andaredirectlyassignedpursuanttoSection69.310. 2012 CableandWireFacilitiesinvestmentusedtoallocateassociatedcapitalleases pursuanttoSection36.161(b). 2013 CapitalleasesthatareallocatedpursuanttoSection69.310. 2014 TelecommunicationsPlantinServiceusedtoallocatecapitalleasespursuantto Section69.310. 2020 TotalCapitalleases,totalofRows2000,2001,2003,2005,2007,2009,2011,and 2013.Exception:forColumnd,includeintotalonlyRows2000,2001,2003,2005, 2007,2009and2011. 2.LeaseholdImprovements 2070 LeaseholdimprovementsthatareassociatedwithGeneralSupportFacilitiesandare
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304P98.PDF
  • 1493 CircuitkilometersusedtodeterminetheamountofjointmessageCategory3C&WF pursuanttoSection36.156(a). 1494 CircuitkilometersusedtodeterminetheamountofTWXCategory3C&WFpursuant toSection36.156(a). 1495 AveragecostpercircuitkilometerthatisusedtodeterminethecostofCategory3 C&WFpursuanttoSection36.156(a). 1496 Category3C&WFthatisassociatedwithprivatelinesandisdirectlyassigned pursuanttoSection36.156(b). 1497 Category3C&WFthatisassociatedwithmessageuseandisdirectlyassigned pursuanttoSection36.156(b). FCCReport43-04-Rep.Def.RowInstructions December1998 Page116of158 1498 Category3C&WFthatisassociatedwithjointmessageuseandisallocatedpursuant toSection36.156(b). 1499 Conversation-minute-kilometersusedtoallocatejointmessageuseCategory3C&WF pursuanttoSection36.156(b). 1500 Category3C&WFthatisassociatedwithTWXusageandisallocatedpursuantto Section36.156(a). 1501 Conversation-minutes-kilometersthatareusedtoallocateTWXCategory3C&WF pursuanttoSection36.156(b). 1510 TotalCategory3C&WF,totalofRows1496,1497,1498,and1500including Category3C&WFthatisdirectlyassignedpursuanttoSection69.305. 4.Category4C&WF-Host/RemoteMessageC&WF 1520 Category4C&WFusedforWATSclosedendaccessthatisdirectlyassigned pursuanttoSection36.157(a)(2). 1521 MessageCategory4C&WFthatisdirectlyassignedpursuanttoSections36.1(c)and 36.157(a). 1522 MessageCategory4C&WFthatisjointlyusedandisallocatedpursuanttoSection 36.157(a)(1). 1523 Minutes-of-usekilometersusedtoallocatemessageCategory4C&WFpursuantto Section36.157(a)(1). 1524 TotalCategory4C&WF,totalofRows1520,1521,and1522includingCategory4 C&WFthatisdirectlyassignedpursuanttoSection69.305. 1530 TotalC&WF,totalofRows1460,1485,1510,and1524. 1540 TotalTelecommunicationsPlant,excludingamortizableassets,thetotalofRows10, 12,14,16,18,20,1004,1410,1440,and1530. FCCReport43-04-Rep.Def.RowInstructions December1998 Page117of158 III.OtherTelecommunicationsProperty A.TangibleAssets 1.CapitalLeases NOTE:PursuanttoSection69.310,carriersmayallocatecapitalleasesinoneofthe followingtwoways:(1)capitalleasesthatareassociatedwithaplantaccountmay bedirectlyassignediftheplantaccountisdirectlyassigned;and(2)capitalleases maybeallocatedonthebasisofTelecommunicationsPlantinService. 2000 CapitalleasesthataredirectlyassignedbasedonanalysispursuanttoSection 36.161(b). 2001 CapitalleasesthatareassociatedwithGeneralSupportFacilitiesandareallocated pursuanttoSection36.161(b)andaredirectlyassignedpursuanttoSection69.310. 2002 GeneralSupportFacilitiesinvestmentusedtoallocateassociatedcapitalleases pursuanttoSection36.161(b). 2003 CapitalleasesthatareassociatedwithCentralOfficeSwitchingEquipmentandare allocatedpursuanttoSection36.161(b)andaredirectlyassignedpursuanttoSection 69.310. 2004 CentralOfficeSwitchingEquipmentinvestmentusedtoallocateassociatedcapital leasespursuanttoSection36.161(b). 2005 CapitalleasesthatareassociatedwithOperatorSystemsCOEandareallocated pursuanttoSection36.161(b)andaredirectlyassignedpursuanttoSection69.310. 2006 OperatorSystemsCOEinvestmentusedtoallocateassociatedcapitalleasespursuant toSection36.161(b). 2007 CapitalleasesthatareassociatedwithCentralOfficeTransmissionEquipmentandare allocatedpursuanttoSection36.161(b)andaredirectlyassignedpursuanttoSection 69.310. 2008 CentralOfficeTransmissionEquipmentinvestmentusedtoallocateassociatedcapital leasespursuanttoSection36.161(b). 2009 CapitalleasesthatareassociatedwithInformationOrigination/TerminationEquipment andareallocatedpursuanttoSection36.161(b)andaredirectlyassignedpursuantto Section69.310. FCCReport43-04-Rep.Def.RowInstructions December1998 Page118of158 2010 InformationOrigination/TerminationEquipmentinvestmentusedtoallocateassociated capitalleasespursuanttoSection36.161(b). 2011 CapitalleasesthatareassociatedwithCableandWireFacilitiesandareallocated pursuanttoSection36.161(b)andaredirectlyassignedpursuanttoSection69.310. 2012 CableandWireFacilitiesinvestmentusedtoallocateassociatedcapitalleases pursuanttoSection36.161(b). 2013 CapitalleasesthatareallocatedpursuanttoSection69.310. 2014 TelecommunicationsPlantinServiceusedtoallocatecapitalleasespursuantto Section69.310. 2020 TotalCapitalleases,totalofRows2000,2001,2003,2005,2007,2009,2011,and 2013.Exception:forColumnd,includeintotalonlyRows2000,2001,2003,2005, 2007,2009and2011. 2.LeaseholdImprovements 2070 LeaseholdimprovementsthatareassociatedwithGeneralSupportFacilitiesandare
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304PF98.PDF
  • 1493 CircuitkilometersusedtodeterminetheamountofjointmessageCategory3C&WF pursuanttoSection36.156(a). 1494 CircuitkilometersusedtodeterminetheamountofTWXCategory3C&WFpursuant toSection36.156(a). 1495 AveragecostpercircuitkilometerthatisusedtodeterminethecostofCategory3 C&WFpursuanttoSection36.156(a). 1496 Category3C&WFthatisassociatedwithprivatelinesandisdirectlyassigned pursuanttoSection36.156(b). 1497 Category3C&WFthatisassociatedwithmessageuseandisdirectlyassigned pursuanttoSection36.156(b). FCCReport43-04-Rep.Def.RowInstructions December1998 Page116of158 1498 Category3C&WFthatisassociatedwithjointmessageuseandisallocatedpursuant toSection36.156(b). 1499 Conversation-minute-kilometersusedtoallocatejointmessageuseCategory3C&WF pursuanttoSection36.156(b). 1500 Category3C&WFthatisassociatedwithTWXusageandisallocatedpursuantto Section36.156(a). 1501 Conversation-minutes-kilometersthatareusedtoallocateTWXCategory3C&WF pursuanttoSection36.156(b). 1510 TotalCategory3C&WF,totalofRows1496,1497,1498,and1500including Category3C&WFthatisdirectlyassignedpursuanttoSection69.305. 4.Category4C&WF-Host/RemoteMessageC&WF 1520 Category4C&WFusedforWATSclosedendaccessthatisdirectlyassigned pursuanttoSection36.157(a)(2). 1521 MessageCategory4C&WFthatisdirectlyassignedpursuanttoSections36.1(c)and 36.157(a). 1522 MessageCategory4C&WFthatisjointlyusedandisallocatedpursuanttoSection 36.157(a)(1). 1523 Minutes-of-usekilometersusedtoallocatemessageCategory4C&WFpursuantto Section36.157(a)(1). 1524 TotalCategory4C&WF,totalofRows1520,1521,and1522includingCategory4 C&WFthatisdirectlyassignedpursuanttoSection69.305. 1530 TotalC&WF,totalofRows1460,1485,1510,and1524. 1540 TotalTelecommunicationsPlant,excludingamortizableassets,thetotalofRows10, 12,14,16,18,20,1004,1410,1440,and1530. FCCReport43-04-Rep.Def.RowInstructions December1998 Page117of158 III.OtherTelecommunicationsProperty A.TangibleAssets 1.CapitalLeases NOTE:PursuanttoSection69.310,carriersmayallocatecapitalleasesinoneofthe followingtwoways:(1)capitalleasesthatareassociatedwithaplantaccountmay bedirectlyassignediftheplantaccountisdirectlyassigned;and(2)capitalleases maybeallocatedonthebasisofTelecommunicationsPlantinService. 2000 CapitalleasesthataredirectlyassignedbasedonanalysispursuanttoSection 36.161(b). 2001 CapitalleasesthatareassociatedwithGeneralSupportFacilitiesandareallocated pursuanttoSection36.161(b)andaredirectlyassignedpursuanttoSection69.310. 2002 GeneralSupportFacilitiesinvestmentusedtoallocateassociatedcapitalleases pursuanttoSection36.161(b). 2003 CapitalleasesthatareassociatedwithCentralOfficeSwitchingEquipmentandare allocatedpursuanttoSection36.161(b)andaredirectlyassignedpursuanttoSection 69.310. 2004 CentralOfficeSwitchingEquipmentinvestmentusedtoallocateassociatedcapital leasespursuanttoSection36.161(b). 2005 CapitalleasesthatareassociatedwithOperatorSystemsCOEandareallocated pursuanttoSection36.161(b)andaredirectlyassignedpursuanttoSection69.310. 2006 OperatorSystemsCOEinvestmentusedtoallocateassociatedcapitalleasespursuant toSection36.161(b). 2007 CapitalleasesthatareassociatedwithCentralOfficeTransmissionEquipmentandare allocatedpursuanttoSection36.161(b)andaredirectlyassignedpursuanttoSection 69.310. 2008 CentralOfficeTransmissionEquipmentinvestmentusedtoallocateassociatedcapital leasespursuanttoSection36.161(b). 2009 CapitalleasesthatareassociatedwithInformationOrigination/TerminationEquipment andareallocatedpursuanttoSection36.161(b)andaredirectlyassignedpursuantto Section69.310. FCCReport43-04-Rep.Def.RowInstructions December1998 Page118of158 2010 InformationOrigination/TerminationEquipmentinvestmentusedtoallocateassociated capitalleasespursuanttoSection36.161(b). 2011 CapitalleasesthatareassociatedwithCableandWireFacilitiesandareallocated pursuanttoSection36.161(b)andaredirectlyassignedpursuanttoSection69.310. 2012 CableandWireFacilitiesinvestmentusedtoallocateassociatedcapitalleases pursuanttoSection36.161(b). 2013 CapitalleasesthatareallocatedpursuanttoSection69.310. 2014 TelecommunicationsPlantinServiceusedtoallocatecapitalleasespursuantto Section69.310. 2020 TotalCapitalleases,totalofRows2000,2001,2003,2005,2007,2009,2011,and 2013.Exception:forColumnd,includeintotalonlyRows2000,2001,2003,2005, 2007,2009and2011. 2.LeaseholdImprovements 2070 LeaseholdimprovementsthatareassociatedwithGeneralSupportFacilitiesandare
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4304C99.PDF
  • total of Rows 1460, 1485, 1510, and 1524. 1540 Total Telecommunications Plant, excluding amortizable assets, the total of Rows 30, 1000, 1410, 1440, and 1530. Note: This row includes all equal access investment. FCC Report 43-04 ­ Rep. Def. - Instructions December 1999 Page 115 of 156 . III. Other Telecommunications Property A.Tangible Assets 1.Capital Leases NOTE: Pursuant to Section 69.310, carriers may allocate capital leases in one of the following two ways: (1) capital leases that are associated with a plant account may be directly assigned if the plant account is directly assigned; and (2) capital leases may be allocated on the basis of Telecommunications Plant in Service. 2000 Capital leases that are directly assigned based on analysis pursuant to
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4304P99.PDF
  • total of Rows 1460, 1485, 1510, and 1524. 1540 Total Telecommunications Plant, excluding amortizable assets, the total of Rows 30, 1000, 1410, 1440, and 1530. Note: This row includes all equal access investment. FCC Report 43-04 ­ Rep. Def. - Instructions December 1999 Page 115 of 156 . III. Other Telecommunications Property A.Tangible Assets 1.Capital Leases NOTE: Pursuant to Section 69.310, carriers may allocate capital leases in one of the following two ways: (1) capital leases that are associated with a plant account may be directly assigned if the plant account is directly assigned; and (2) capital leases may be allocated on the basis of Telecommunications Plant in Service. 2000 Capital leases that are directly assigned based on analysis pursuant to
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4304C00.PDF
  • including Category 4 C&WF that is directly assigned pursuant to Section 69.305. 1530 Total C&WF, total of Rows 1460, 1485, 1510, and 1524. 1540 Total Telecommunications Plant, excluding amortizable assets, the total of Rows 30, 1000, 1410, 1440, and 1530. Note: This row includes all equal access investment. III. Other Telecommunications Property A.Tangible Assets 1.Capital Leases NOTE: Pursuant to Section 69.310, carriers may allocate capital leases in one of the following two ways: (1) capital leases that are associated with a plant account may be directly assigned if the plant account is directly assigned; and (2) capital leases may be allocated on the basis of Telecommunications Plant in Service. 2000 Capital leases that are directly assigned based on analysis pursuant to
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4304P00.PDF
  • including Category 4 C&WF that is directly assigned pursuant to Section 69.305. 1530 Total C&WF, total of Rows 1460, 1485, 1510, and 1524. 1540 Total Telecommunications Plant, excluding amortizable assets, the total of Rows 30, 1000, 1410, 1440, and 1530. Note: This row includes all equal access investment. III. Other Telecommunications Property A.Tangible Assets 1.Capital Leases NOTE: Pursuant to Section 69.310, carriers may allocate capital leases in one of the following two ways: (1) capital leases that are associated with a plant account may be directly assigned if the plant account is directly assigned; and (2) capital leases may be allocated on the basis of Telecommunications Plant in Service. 2000 Capital leases that are directly assigned based on analysis pursuant to
• http://www.fcc.gov/wcb/armis/documents/2001PDFs/4304C01.PDF
  • of Rows 30, 1000, 1410, 1440, and 1530. Note: This row includes all equal access investment. FCC Report 43-04 ­ Rep. Def. - Instructions March 2002 Rev. Page 18 of 32 . Tangible & Intangible Assets 2001 Capital leases that are associated with General Support Facilities and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. 2003 Capital leases that are associated with Central Office Switching Equipment and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. 2013 Capital leases that are allocated pursuant to Section 69.310. 2020 Total Capital leases, total of Rows 2001, 2003, and 2013. Exception: for Column d, include in total only Rows 2001 and 2003. 2070
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4304c02.pdf
  • of Rows 1460, 1485, 1510, and 1524. 1540 Total Telecommunications Plant, excluding amortizable assets, the total of Rows 30, 1000, 1410, 1440, and 1530. Note: This row includes all equal access investment. Tangible & Intangible Assets 2001 Capital leases that are associated with General Support Facilities and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. 2003 Capital leases that are associated with Central Office Switching Equipment and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. 2013 Capital leases that are allocated pursuant to Section 69.310. 2020 Total Capital leases, total of Rows 2001, 2003, and 2013. Exception: for Column d, include in total only Rows 2001 and 2003. 2070
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4304p02.pdf
  • of Rows 1460, 1485, 1510, and 1524. 1540 Total Telecommunications Plant, excluding amortizable assets, the total of Rows 30, 1000, 1410, 1440, and 1530. Note: This row includes all equal access investment. Tangible & Intangible Assets 2001 Capital leases that are associated with General Support Facilities and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. 2003 Capital leases that are associated with Central Office Switching Equipment and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. 2013 Capital leases that are allocated pursuant to Section 69.310. 2020 Total Capital leases, total of Rows 2001, 2003, and 2013. Exception: for Column d, include in total only Rows 2001 and 2003. 2070
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4304c03.pdf
  • of Rows 1460, 1485, 1510, and 1524. 1540 Total Telecommunications Plant, excluding amortizable assets, the total of Rows 30, 1000, 1410, 1440, and 1530. Note: This row includes all equal access investment. Tangible & Intangible Assets 2001 Capital leases that are associated with General Support Facilities and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. FCC Report 43-04 ­ Report Definition December 2003 Page 18 of 31 2003 Capital leases that are associated with Central Office Switching Equipment and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. 2013 Capital leases that are allocated pursuant to Section 69.310. 2020 Total Capital leases, total of Rows 2001, 2003, and 2013. Exception:
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4304p03.pdf
  • of Rows 1460, 1485, 1510, and 1524. 1540 Total Telecommunications Plant, excluding amortizable assets, the total of Rows 30, 1000, 1410, 1440, and 1530. Note: This row includes all equal access investment. Tangible & Intangible Assets 2001 Capital leases that are associated with General Support Facilities and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. FCC Report 43-04 ­ Report Definition December 2003 Page 18 of 31 2003 Capital leases that are associated with Central Office Switching Equipment and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. 2013 Capital leases that are allocated pursuant to Section 69.310. 2020 Total Capital leases, total of Rows 2001, 2003, and 2013. Exception:
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4304c04.pdf
  • of Rows 1460, 1485, 1510, and 1524. 1540 Total Telecommunications Plant, excluding amortizable assets, the total of Rows 30, 1000, 1410, 1440, and 1530. Note: This row includes all equal access investment. Tangible & Intangible Assets 2001 Capital leases that are associated with General Support Facilities and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. FCC Report 43-04 ­ Report Definition December 2004 Page 18 of 31 2003 Capital leases that are associated with Central Office Switching Equipment and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. 2013 Capital leases that are allocated pursuant to Section 69.310. 2020 Total Capital leases, total of Rows 2001, 2003, and 2013. Exception:
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4304p04.pdf
  • of Rows 1460, 1485, 1510, and 1524. 1540 Total Telecommunications Plant, excluding amortizable assets, the total of Rows 30, 1000, 1410, 1440, and 1530. Note: This row includes all equal access investment. Tangible & Intangible Assets 2001 Capital leases that are associated with General Support Facilities and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. FCC Report 43-04 ­ Report Definition December 2004 Page 18 of 31 2003 Capital leases that are associated with Central Office Switching Equipment and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. 2013 Capital leases that are allocated pursuant to Section 69.310. 2020 Total Capital leases, total of Rows 2001, 2003, and 2013. Exception:
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4304c05.pdf
  • of Rows 1460, 1485, 1510, and 1524. 1540 Total Telecommunications Plant, excluding amortizable assets, the total of Rows 30, 1000, 1410, 1440, and 1530. Note: This row includes all equal access investment. Tangible & Intangible Assets 2001 Capital leases that are associated with General Support Facilities and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. FCC Report 43-04 ­ Report Definition December 2005 Page 18 of 31 2003 Capital leases that are associated with Central Office Switching Equipment and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. 2013 Capital leases that are allocated pursuant to Section 69.310. 2020 Total Capital leases, total of Rows 2001, 2003, and 2013. Exception:
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4304p05.pdf
  • of Rows 1460, 1485, 1510, and 1524. 1540 Total Telecommunications Plant, excluding amortizable assets, the total of Rows 30, 1000, 1410, 1440, and 1530. Note: This row includes all equal access investment. Tangible & Intangible Assets 2001 Capital leases that are associated with General Support Facilities and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. FCC Report 43-04 ­ Report Definition December 2005 Page 18 of 31 2003 Capital leases that are associated with Central Office Switching Equipment and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. 2013 Capital leases that are allocated pursuant to Section 69.310. 2020 Total Capital leases, total of Rows 2001, 2003, and 2013. Exception:
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4304c06.pdf
  • of Rows 1460, 1485, 1510, and 1524. 1540 Total Telecommunications Plant, excluding amortizable assets, the total of Rows 30, 1000, 1410, 1440, and 1530. Note: This row includes all equal access investment. Tangible & Intangible Assets 2001 Capital leases that are associated with General Support Facilities and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. FCC Report 43-04 ­ Report Definition December 2006 Page 18 of 31 2003 Capital leases that are associated with Central Office Switching Equipment and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. 2013 Capital leases that are allocated pursuant to Section 69.310. 2020 Total Capital leases, total of Rows 2001, 2003, and 2013. Exception:
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4304p06.pdf
  • of Rows 1460, 1485, 1510, and 1524. 1540 Total Telecommunications Plant, excluding amortizable assets, the total of Rows 30, 1000, 1410, 1440, and 1530. Note: This row includes all equal access investment. Tangible & Intangible Assets 2001 Capital leases that are associated with General Support Facilities and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. FCC Report 43-04 ­ Report Definition December 2006 Page 18 of 31 2003 Capital leases that are associated with Central Office Switching Equipment and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. 2013 Capital leases that are allocated pursuant to Section 69.310. 2020 Total Capital leases, total of Rows 2001, 2003, and 2013. Exception:
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4304c07.pdf
  • of Rows 1460, 1485, 1510, and 1524. 1540 Total Telecommunications Plant, excluding amortizable assets, the total of Rows 30, 1000, 1410, 1440, and 1530. Note: This row includes all equal access investment. Tangible & Intangible Assets 2001 Capital leases that are associated with General Support Facilities and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. FCC Report 43-04 ­ Report Definition December 2007 Page 18 of 31 2003 Capital leases that are associated with Central Office Switching Equipment and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. 2013 Capital leases that are allocated pursuant to Section 69.310. 2020 Total Capital leases, total of Rows 2001, 2003, and 2013. Exception:
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4304p07.pdf
  • of Rows 1460, 1485, 1510, and 1524. 1540 Total Telecommunications Plant, excluding amortizable assets, the total of Rows 30, 1000, 1410, 1440, and 1530. Note: This row includes all equal access investment. Tangible & Intangible Assets 2001 Capital leases that are associated with General Support Facilities and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. FCC Report 43-04 ­ Report Definition December 2007 Page 18 of 31 2003 Capital leases that are associated with Central Office Switching Equipment and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. 2013 Capital leases that are allocated pursuant to Section 69.310. 2020 Total Capital leases, total of Rows 2001, 2003, and 2013. Exception:
• http://www.fcc.gov/wcb/armis/documents/dkt_86_182_order_da_90_30.pdf
  • to Row 1540 -The instruction is revised to read, "Total Teleconununications Plant, excluding amortizable assets, the total of rows 10, 12, 14, 16, 18,20, 1000, 1410, 1440, and 1530". Row 2001 -The instruction is revised to read, "Capital leases that are associated with General Support Facilities and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310(a)". "Inventories and Cash Workin~ Capital" Section III.A.2.E. is revised to read, "Inventories" Section III.A.2.E.1. is revised to read, Row 2220 -The instruction is. revised to read, "Inventories that are associated with customer premises equipment and are directly assigned pursuant to Section 36.181(a)". Row 2221 -The instruction is revised to read, "Other Inventories that are allocated pursuant to Sections 36.181(a) and
• http://www.fcc.gov/wcb/armis/documents/order_da_91_143.pdf
  • that is directly assigned pursuant to Section 69.305. 1460, 1485, 1510, and 1524. of Total C&WF,total rows Total Telecommunications Plant, excluding amortizable assets, the total of rows 10, 12, 14, 16, 18,20, 1004, 1410, 1440, and 1530. Page 24 of 66 FCC Report 43-04 -Rep. Def.-Row Instructions November 1990 III. Other Teleconununications Prope~ A. Tangible Assets NOTE: Pursuant to Section 69.310(a), carriers may allocate capital leases in one of the following two ways: (1) capital leases that are-associated with a plant account may be directly assigned if the plant account is directly assigned; and (2) capital leases may be allocated on the basis of Telecommunications Plant in Service. 1. Capital Leases Capital leases that are directly pursuant to Section 36;161(b). assigned
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/DOC-104945A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/DOC-104945A1.txt
  • regulation only to the extent that application of such provisions is necessary to develop the nationwide average carrier common line charge, for purposes of reporting pursuant to §§ 43.21 and 43.22 of this chapter, and for computing initial charges for new rate elements: §§ 69.3(f), 69.106(b), 69.106(f), 69.106(g), 69.109(b), 69.110(d), 69.1 ll(c), 69.111(g)(l), 69.111(1), 69.112(d), 69.114(b), 69.114(d), 69.125(b)(2), 69.301 through 69.310, and 69.401 through 69.412. The computation of rates pursuant to these provisions by telephone companies subject to price cap regulation shall be governed by the price cap rules set forth in part 61 of this chapter and other applicable Commission Rules and orders. 10. Section 69.2 is amended by revising paragraph (hh) to read as follows: ***** (hh) "Telephone company"
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304C98.PDF
  • 1493 CircuitkilometersusedtodeterminetheamountofjointmessageCategory3C&WF pursuanttoSection36.156(a). 1494 CircuitkilometersusedtodeterminetheamountofTWXCategory3C&WFpursuant toSection36.156(a). 1495 AveragecostpercircuitkilometerthatisusedtodeterminethecostofCategory3 C&WFpursuanttoSection36.156(a). 1496 Category3C&WFthatisassociatedwithprivatelinesandisdirectlyassigned pursuanttoSection36.156(b). 1497 Category3C&WFthatisassociatedwithmessageuseandisdirectlyassigned pursuanttoSection36.156(b). FCCReport43-04-Rep.Def.RowInstructions December1998 Page116of158 1498 Category3C&WFthatisassociatedwithjointmessageuseandisallocatedpursuant toSection36.156(b). 1499 Conversation-minute-kilometersusedtoallocatejointmessageuseCategory3C&WF pursuanttoSection36.156(b). 1500 Category3C&WFthatisassociatedwithTWXusageandisallocatedpursuantto Section36.156(a). 1501 Conversation-minutes-kilometersthatareusedtoallocateTWXCategory3C&WF pursuanttoSection36.156(b). 1510 TotalCategory3C&WF,totalofRows1496,1497,1498,and1500including Category3C&WFthatisdirectlyassignedpursuanttoSection69.305. 4.Category4C&WF-Host/RemoteMessageC&WF 1520 Category4C&WFusedforWATSclosedendaccessthatisdirectlyassigned pursuanttoSection36.157(a)(2). 1521 MessageCategory4C&WFthatisdirectlyassignedpursuanttoSections36.1(c)and 36.157(a). 1522 MessageCategory4C&WFthatisjointlyusedandisallocatedpursuanttoSection 36.157(a)(1). 1523 Minutes-of-usekilometersusedtoallocatemessageCategory4C&WFpursuantto Section36.157(a)(1). 1524 TotalCategory4C&WF,totalofRows1520,1521,and1522includingCategory4 C&WFthatisdirectlyassignedpursuanttoSection69.305. 1530 TotalC&WF,totalofRows1460,1485,1510,and1524. 1540 TotalTelecommunicationsPlant,excludingamortizableassets,thetotalofRows10, 12,14,16,18,20,1004,1410,1440,and1530. FCCReport43-04-Rep.Def.RowInstructions December1998 Page117of158 III.OtherTelecommunicationsProperty A.TangibleAssets 1.CapitalLeases NOTE:PursuanttoSection69.310,carriersmayallocatecapitalleasesinoneofthe followingtwoways:(1)capitalleasesthatareassociatedwithaplantaccountmay bedirectlyassignediftheplantaccountisdirectlyassigned;and(2)capitalleases maybeallocatedonthebasisofTelecommunicationsPlantinService. 2000 CapitalleasesthataredirectlyassignedbasedonanalysispursuanttoSection 36.161(b). 2001 CapitalleasesthatareassociatedwithGeneralSupportFacilitiesandareallocated pursuanttoSection36.161(b)andaredirectlyassignedpursuanttoSection69.310. 2002 GeneralSupportFacilitiesinvestmentusedtoallocateassociatedcapitalleases pursuanttoSection36.161(b). 2003 CapitalleasesthatareassociatedwithCentralOfficeSwitchingEquipmentandare allocatedpursuanttoSection36.161(b)andaredirectlyassignedpursuanttoSection 69.310. 2004 CentralOfficeSwitchingEquipmentinvestmentusedtoallocateassociatedcapital leasespursuanttoSection36.161(b). 2005 CapitalleasesthatareassociatedwithOperatorSystemsCOEandareallocated pursuanttoSection36.161(b)andaredirectlyassignedpursuanttoSection69.310. 2006 OperatorSystemsCOEinvestmentusedtoallocateassociatedcapitalleasespursuant toSection36.161(b). 2007 CapitalleasesthatareassociatedwithCentralOfficeTransmissionEquipmentandare allocatedpursuanttoSection36.161(b)andaredirectlyassignedpursuanttoSection 69.310. 2008 CentralOfficeTransmissionEquipmentinvestmentusedtoallocateassociatedcapital leasespursuanttoSection36.161(b). 2009 CapitalleasesthatareassociatedwithInformationOrigination/TerminationEquipment andareallocatedpursuanttoSection36.161(b)andaredirectlyassignedpursuantto Section69.310. FCCReport43-04-Rep.Def.RowInstructions December1998 Page118of158 2010 InformationOrigination/TerminationEquipmentinvestmentusedtoallocateassociated capitalleasespursuanttoSection36.161(b). 2011 CapitalleasesthatareassociatedwithCableandWireFacilitiesandareallocated pursuanttoSection36.161(b)andaredirectlyassignedpursuanttoSection69.310. 2012 CableandWireFacilitiesinvestmentusedtoallocateassociatedcapitalleases pursuanttoSection36.161(b). 2013 CapitalleasesthatareallocatedpursuanttoSection69.310. 2014 TelecommunicationsPlantinServiceusedtoallocatecapitalleasespursuantto Section69.310. 2020 TotalCapitalleases,totalofRows2000,2001,2003,2005,2007,2009,2011,and 2013.Exception:forColumnd,includeintotalonlyRows2000,2001,2003,2005, 2007,2009and2011. 2.LeaseholdImprovements 2070 LeaseholdimprovementsthatareassociatedwithGeneralSupportFacilitiesandare
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304P98.PDF
  • 1493 CircuitkilometersusedtodeterminetheamountofjointmessageCategory3C&WF pursuanttoSection36.156(a). 1494 CircuitkilometersusedtodeterminetheamountofTWXCategory3C&WFpursuant toSection36.156(a). 1495 AveragecostpercircuitkilometerthatisusedtodeterminethecostofCategory3 C&WFpursuanttoSection36.156(a). 1496 Category3C&WFthatisassociatedwithprivatelinesandisdirectlyassigned pursuanttoSection36.156(b). 1497 Category3C&WFthatisassociatedwithmessageuseandisdirectlyassigned pursuanttoSection36.156(b). FCCReport43-04-Rep.Def.RowInstructions December1998 Page116of158 1498 Category3C&WFthatisassociatedwithjointmessageuseandisallocatedpursuant toSection36.156(b). 1499 Conversation-minute-kilometersusedtoallocatejointmessageuseCategory3C&WF pursuanttoSection36.156(b). 1500 Category3C&WFthatisassociatedwithTWXusageandisallocatedpursuantto Section36.156(a). 1501 Conversation-minutes-kilometersthatareusedtoallocateTWXCategory3C&WF pursuanttoSection36.156(b). 1510 TotalCategory3C&WF,totalofRows1496,1497,1498,and1500including Category3C&WFthatisdirectlyassignedpursuanttoSection69.305. 4.Category4C&WF-Host/RemoteMessageC&WF 1520 Category4C&WFusedforWATSclosedendaccessthatisdirectlyassigned pursuanttoSection36.157(a)(2). 1521 MessageCategory4C&WFthatisdirectlyassignedpursuanttoSections36.1(c)and 36.157(a). 1522 MessageCategory4C&WFthatisjointlyusedandisallocatedpursuanttoSection 36.157(a)(1). 1523 Minutes-of-usekilometersusedtoallocatemessageCategory4C&WFpursuantto Section36.157(a)(1). 1524 TotalCategory4C&WF,totalofRows1520,1521,and1522includingCategory4 C&WFthatisdirectlyassignedpursuanttoSection69.305. 1530 TotalC&WF,totalofRows1460,1485,1510,and1524. 1540 TotalTelecommunicationsPlant,excludingamortizableassets,thetotalofRows10, 12,14,16,18,20,1004,1410,1440,and1530. FCCReport43-04-Rep.Def.RowInstructions December1998 Page117of158 III.OtherTelecommunicationsProperty A.TangibleAssets 1.CapitalLeases NOTE:PursuanttoSection69.310,carriersmayallocatecapitalleasesinoneofthe followingtwoways:(1)capitalleasesthatareassociatedwithaplantaccountmay bedirectlyassignediftheplantaccountisdirectlyassigned;and(2)capitalleases maybeallocatedonthebasisofTelecommunicationsPlantinService. 2000 CapitalleasesthataredirectlyassignedbasedonanalysispursuanttoSection 36.161(b). 2001 CapitalleasesthatareassociatedwithGeneralSupportFacilitiesandareallocated pursuanttoSection36.161(b)andaredirectlyassignedpursuanttoSection69.310. 2002 GeneralSupportFacilitiesinvestmentusedtoallocateassociatedcapitalleases pursuanttoSection36.161(b). 2003 CapitalleasesthatareassociatedwithCentralOfficeSwitchingEquipmentandare allocatedpursuanttoSection36.161(b)andaredirectlyassignedpursuanttoSection 69.310. 2004 CentralOfficeSwitchingEquipmentinvestmentusedtoallocateassociatedcapital leasespursuanttoSection36.161(b). 2005 CapitalleasesthatareassociatedwithOperatorSystemsCOEandareallocated pursuanttoSection36.161(b)andaredirectlyassignedpursuanttoSection69.310. 2006 OperatorSystemsCOEinvestmentusedtoallocateassociatedcapitalleasespursuant toSection36.161(b). 2007 CapitalleasesthatareassociatedwithCentralOfficeTransmissionEquipmentandare allocatedpursuanttoSection36.161(b)andaredirectlyassignedpursuanttoSection 69.310. 2008 CentralOfficeTransmissionEquipmentinvestmentusedtoallocateassociatedcapital leasespursuanttoSection36.161(b). 2009 CapitalleasesthatareassociatedwithInformationOrigination/TerminationEquipment andareallocatedpursuanttoSection36.161(b)andaredirectlyassignedpursuantto Section69.310. FCCReport43-04-Rep.Def.RowInstructions December1998 Page118of158 2010 InformationOrigination/TerminationEquipmentinvestmentusedtoallocateassociated capitalleasespursuanttoSection36.161(b). 2011 CapitalleasesthatareassociatedwithCableandWireFacilitiesandareallocated pursuanttoSection36.161(b)andaredirectlyassignedpursuanttoSection69.310. 2012 CableandWireFacilitiesinvestmentusedtoallocateassociatedcapitalleases pursuanttoSection36.161(b). 2013 CapitalleasesthatareallocatedpursuanttoSection69.310. 2014 TelecommunicationsPlantinServiceusedtoallocatecapitalleasespursuantto Section69.310. 2020 TotalCapitalleases,totalofRows2000,2001,2003,2005,2007,2009,2011,and 2013.Exception:forColumnd,includeintotalonlyRows2000,2001,2003,2005, 2007,2009and2011. 2.LeaseholdImprovements 2070 LeaseholdimprovementsthatareassociatedwithGeneralSupportFacilitiesandare
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304PF98.PDF
  • 1493 CircuitkilometersusedtodeterminetheamountofjointmessageCategory3C&WF pursuanttoSection36.156(a). 1494 CircuitkilometersusedtodeterminetheamountofTWXCategory3C&WFpursuant toSection36.156(a). 1495 AveragecostpercircuitkilometerthatisusedtodeterminethecostofCategory3 C&WFpursuanttoSection36.156(a). 1496 Category3C&WFthatisassociatedwithprivatelinesandisdirectlyassigned pursuanttoSection36.156(b). 1497 Category3C&WFthatisassociatedwithmessageuseandisdirectlyassigned pursuanttoSection36.156(b). FCCReport43-04-Rep.Def.RowInstructions December1998 Page116of158 1498 Category3C&WFthatisassociatedwithjointmessageuseandisallocatedpursuant toSection36.156(b). 1499 Conversation-minute-kilometersusedtoallocatejointmessageuseCategory3C&WF pursuanttoSection36.156(b). 1500 Category3C&WFthatisassociatedwithTWXusageandisallocatedpursuantto Section36.156(a). 1501 Conversation-minutes-kilometersthatareusedtoallocateTWXCategory3C&WF pursuanttoSection36.156(b). 1510 TotalCategory3C&WF,totalofRows1496,1497,1498,and1500including Category3C&WFthatisdirectlyassignedpursuanttoSection69.305. 4.Category4C&WF-Host/RemoteMessageC&WF 1520 Category4C&WFusedforWATSclosedendaccessthatisdirectlyassigned pursuanttoSection36.157(a)(2). 1521 MessageCategory4C&WFthatisdirectlyassignedpursuanttoSections36.1(c)and 36.157(a). 1522 MessageCategory4C&WFthatisjointlyusedandisallocatedpursuanttoSection 36.157(a)(1). 1523 Minutes-of-usekilometersusedtoallocatemessageCategory4C&WFpursuantto Section36.157(a)(1). 1524 TotalCategory4C&WF,totalofRows1520,1521,and1522includingCategory4 C&WFthatisdirectlyassignedpursuanttoSection69.305. 1530 TotalC&WF,totalofRows1460,1485,1510,and1524. 1540 TotalTelecommunicationsPlant,excludingamortizableassets,thetotalofRows10, 12,14,16,18,20,1004,1410,1440,and1530. FCCReport43-04-Rep.Def.RowInstructions December1998 Page117of158 III.OtherTelecommunicationsProperty A.TangibleAssets 1.CapitalLeases NOTE:PursuanttoSection69.310,carriersmayallocatecapitalleasesinoneofthe followingtwoways:(1)capitalleasesthatareassociatedwithaplantaccountmay bedirectlyassignediftheplantaccountisdirectlyassigned;and(2)capitalleases maybeallocatedonthebasisofTelecommunicationsPlantinService. 2000 CapitalleasesthataredirectlyassignedbasedonanalysispursuanttoSection 36.161(b). 2001 CapitalleasesthatareassociatedwithGeneralSupportFacilitiesandareallocated pursuanttoSection36.161(b)andaredirectlyassignedpursuanttoSection69.310. 2002 GeneralSupportFacilitiesinvestmentusedtoallocateassociatedcapitalleases pursuanttoSection36.161(b). 2003 CapitalleasesthatareassociatedwithCentralOfficeSwitchingEquipmentandare allocatedpursuanttoSection36.161(b)andaredirectlyassignedpursuanttoSection 69.310. 2004 CentralOfficeSwitchingEquipmentinvestmentusedtoallocateassociatedcapital leasespursuanttoSection36.161(b). 2005 CapitalleasesthatareassociatedwithOperatorSystemsCOEandareallocated pursuanttoSection36.161(b)andaredirectlyassignedpursuanttoSection69.310. 2006 OperatorSystemsCOEinvestmentusedtoallocateassociatedcapitalleasespursuant toSection36.161(b). 2007 CapitalleasesthatareassociatedwithCentralOfficeTransmissionEquipmentandare allocatedpursuanttoSection36.161(b)andaredirectlyassignedpursuanttoSection 69.310. 2008 CentralOfficeTransmissionEquipmentinvestmentusedtoallocateassociatedcapital leasespursuanttoSection36.161(b). 2009 CapitalleasesthatareassociatedwithInformationOrigination/TerminationEquipment andareallocatedpursuanttoSection36.161(b)andaredirectlyassignedpursuantto Section69.310. FCCReport43-04-Rep.Def.RowInstructions December1998 Page118of158 2010 InformationOrigination/TerminationEquipmentinvestmentusedtoallocateassociated capitalleasespursuanttoSection36.161(b). 2011 CapitalleasesthatareassociatedwithCableandWireFacilitiesandareallocated pursuanttoSection36.161(b)andaredirectlyassignedpursuanttoSection69.310. 2012 CableandWireFacilitiesinvestmentusedtoallocateassociatedcapitalleases pursuanttoSection36.161(b). 2013 CapitalleasesthatareallocatedpursuanttoSection69.310. 2014 TelecommunicationsPlantinServiceusedtoallocatecapitalleasespursuantto Section69.310. 2020 TotalCapitalleases,totalofRows2000,2001,2003,2005,2007,2009,2011,and 2013.Exception:forColumnd,includeintotalonlyRows2000,2001,2003,2005, 2007,2009and2011. 2.LeaseholdImprovements 2070 LeaseholdimprovementsthatareassociatedwithGeneralSupportFacilitiesandare
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4304C99.PDF
  • total of Rows 1460, 1485, 1510, and 1524. 1540 Total Telecommunications Plant, excluding amortizable assets, the total of Rows 30, 1000, 1410, 1440, and 1530. Note: This row includes all equal access investment. FCC Report 43-04 ­ Rep. Def. - Instructions December 1999 Page 115 of 156 . III. Other Telecommunications Property A.Tangible Assets 1.Capital Leases NOTE: Pursuant to Section 69.310, carriers may allocate capital leases in one of the following two ways: (1) capital leases that are associated with a plant account may be directly assigned if the plant account is directly assigned; and (2) capital leases may be allocated on the basis of Telecommunications Plant in Service. 2000 Capital leases that are directly assigned based on analysis pursuant to
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4304P99.PDF
  • total of Rows 1460, 1485, 1510, and 1524. 1540 Total Telecommunications Plant, excluding amortizable assets, the total of Rows 30, 1000, 1410, 1440, and 1530. Note: This row includes all equal access investment. FCC Report 43-04 ­ Rep. Def. - Instructions December 1999 Page 115 of 156 . III. Other Telecommunications Property A.Tangible Assets 1.Capital Leases NOTE: Pursuant to Section 69.310, carriers may allocate capital leases in one of the following two ways: (1) capital leases that are associated with a plant account may be directly assigned if the plant account is directly assigned; and (2) capital leases may be allocated on the basis of Telecommunications Plant in Service. 2000 Capital leases that are directly assigned based on analysis pursuant to
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4304C00.PDF
  • including Category 4 C&WF that is directly assigned pursuant to Section 69.305. 1530 Total C&WF, total of Rows 1460, 1485, 1510, and 1524. 1540 Total Telecommunications Plant, excluding amortizable assets, the total of Rows 30, 1000, 1410, 1440, and 1530. Note: This row includes all equal access investment. III. Other Telecommunications Property A.Tangible Assets 1.Capital Leases NOTE: Pursuant to Section 69.310, carriers may allocate capital leases in one of the following two ways: (1) capital leases that are associated with a plant account may be directly assigned if the plant account is directly assigned; and (2) capital leases may be allocated on the basis of Telecommunications Plant in Service. 2000 Capital leases that are directly assigned based on analysis pursuant to
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4304P00.PDF
  • including Category 4 C&WF that is directly assigned pursuant to Section 69.305. 1530 Total C&WF, total of Rows 1460, 1485, 1510, and 1524. 1540 Total Telecommunications Plant, excluding amortizable assets, the total of Rows 30, 1000, 1410, 1440, and 1530. Note: This row includes all equal access investment. III. Other Telecommunications Property A.Tangible Assets 1.Capital Leases NOTE: Pursuant to Section 69.310, carriers may allocate capital leases in one of the following two ways: (1) capital leases that are associated with a plant account may be directly assigned if the plant account is directly assigned; and (2) capital leases may be allocated on the basis of Telecommunications Plant in Service. 2000 Capital leases that are directly assigned based on analysis pursuant to
• http://www.fcc.gov/wcb/armis/documents/2001PDFs/4304C01.PDF
  • of Rows 30, 1000, 1410, 1440, and 1530. Note: This row includes all equal access investment. FCC Report 43-04 ­ Rep. Def. - Instructions March 2002 Rev. Page 18 of 32 . Tangible & Intangible Assets 2001 Capital leases that are associated with General Support Facilities and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. 2003 Capital leases that are associated with Central Office Switching Equipment and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. 2013 Capital leases that are allocated pursuant to Section 69.310. 2020 Total Capital leases, total of Rows 2001, 2003, and 2013. Exception: for Column d, include in total only Rows 2001 and 2003. 2070
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4304c02.pdf
  • of Rows 1460, 1485, 1510, and 1524. 1540 Total Telecommunications Plant, excluding amortizable assets, the total of Rows 30, 1000, 1410, 1440, and 1530. Note: This row includes all equal access investment. Tangible & Intangible Assets 2001 Capital leases that are associated with General Support Facilities and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. 2003 Capital leases that are associated with Central Office Switching Equipment and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. 2013 Capital leases that are allocated pursuant to Section 69.310. 2020 Total Capital leases, total of Rows 2001, 2003, and 2013. Exception: for Column d, include in total only Rows 2001 and 2003. 2070
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4304p02.pdf
  • of Rows 1460, 1485, 1510, and 1524. 1540 Total Telecommunications Plant, excluding amortizable assets, the total of Rows 30, 1000, 1410, 1440, and 1530. Note: This row includes all equal access investment. Tangible & Intangible Assets 2001 Capital leases that are associated with General Support Facilities and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. 2003 Capital leases that are associated with Central Office Switching Equipment and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. 2013 Capital leases that are allocated pursuant to Section 69.310. 2020 Total Capital leases, total of Rows 2001, 2003, and 2013. Exception: for Column d, include in total only Rows 2001 and 2003. 2070
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4304c03.pdf
  • of Rows 1460, 1485, 1510, and 1524. 1540 Total Telecommunications Plant, excluding amortizable assets, the total of Rows 30, 1000, 1410, 1440, and 1530. Note: This row includes all equal access investment. Tangible & Intangible Assets 2001 Capital leases that are associated with General Support Facilities and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. FCC Report 43-04 ­ Report Definition December 2003 Page 18 of 31 2003 Capital leases that are associated with Central Office Switching Equipment and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. 2013 Capital leases that are allocated pursuant to Section 69.310. 2020 Total Capital leases, total of Rows 2001, 2003, and 2013. Exception:
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4304p03.pdf
  • of Rows 1460, 1485, 1510, and 1524. 1540 Total Telecommunications Plant, excluding amortizable assets, the total of Rows 30, 1000, 1410, 1440, and 1530. Note: This row includes all equal access investment. Tangible & Intangible Assets 2001 Capital leases that are associated with General Support Facilities and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. FCC Report 43-04 ­ Report Definition December 2003 Page 18 of 31 2003 Capital leases that are associated with Central Office Switching Equipment and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. 2013 Capital leases that are allocated pursuant to Section 69.310. 2020 Total Capital leases, total of Rows 2001, 2003, and 2013. Exception:
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4304c04.pdf
  • of Rows 1460, 1485, 1510, and 1524. 1540 Total Telecommunications Plant, excluding amortizable assets, the total of Rows 30, 1000, 1410, 1440, and 1530. Note: This row includes all equal access investment. Tangible & Intangible Assets 2001 Capital leases that are associated with General Support Facilities and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. FCC Report 43-04 ­ Report Definition December 2004 Page 18 of 31 2003 Capital leases that are associated with Central Office Switching Equipment and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. 2013 Capital leases that are allocated pursuant to Section 69.310. 2020 Total Capital leases, total of Rows 2001, 2003, and 2013. Exception:
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4304p04.pdf
  • of Rows 1460, 1485, 1510, and 1524. 1540 Total Telecommunications Plant, excluding amortizable assets, the total of Rows 30, 1000, 1410, 1440, and 1530. Note: This row includes all equal access investment. Tangible & Intangible Assets 2001 Capital leases that are associated with General Support Facilities and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. FCC Report 43-04 ­ Report Definition December 2004 Page 18 of 31 2003 Capital leases that are associated with Central Office Switching Equipment and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. 2013 Capital leases that are allocated pursuant to Section 69.310. 2020 Total Capital leases, total of Rows 2001, 2003, and 2013. Exception:
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4304c05.pdf
  • of Rows 1460, 1485, 1510, and 1524. 1540 Total Telecommunications Plant, excluding amortizable assets, the total of Rows 30, 1000, 1410, 1440, and 1530. Note: This row includes all equal access investment. Tangible & Intangible Assets 2001 Capital leases that are associated with General Support Facilities and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. FCC Report 43-04 ­ Report Definition December 2005 Page 18 of 31 2003 Capital leases that are associated with Central Office Switching Equipment and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. 2013 Capital leases that are allocated pursuant to Section 69.310. 2020 Total Capital leases, total of Rows 2001, 2003, and 2013. Exception:
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4304p05.pdf
  • of Rows 1460, 1485, 1510, and 1524. 1540 Total Telecommunications Plant, excluding amortizable assets, the total of Rows 30, 1000, 1410, 1440, and 1530. Note: This row includes all equal access investment. Tangible & Intangible Assets 2001 Capital leases that are associated with General Support Facilities and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. FCC Report 43-04 ­ Report Definition December 2005 Page 18 of 31 2003 Capital leases that are associated with Central Office Switching Equipment and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. 2013 Capital leases that are allocated pursuant to Section 69.310. 2020 Total Capital leases, total of Rows 2001, 2003, and 2013. Exception:
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4304c06.pdf
  • of Rows 1460, 1485, 1510, and 1524. 1540 Total Telecommunications Plant, excluding amortizable assets, the total of Rows 30, 1000, 1410, 1440, and 1530. Note: This row includes all equal access investment. Tangible & Intangible Assets 2001 Capital leases that are associated with General Support Facilities and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. FCC Report 43-04 ­ Report Definition December 2006 Page 18 of 31 2003 Capital leases that are associated with Central Office Switching Equipment and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. 2013 Capital leases that are allocated pursuant to Section 69.310. 2020 Total Capital leases, total of Rows 2001, 2003, and 2013. Exception:
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4304p06.pdf
  • of Rows 1460, 1485, 1510, and 1524. 1540 Total Telecommunications Plant, excluding amortizable assets, the total of Rows 30, 1000, 1410, 1440, and 1530. Note: This row includes all equal access investment. Tangible & Intangible Assets 2001 Capital leases that are associated with General Support Facilities and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. FCC Report 43-04 ­ Report Definition December 2006 Page 18 of 31 2003 Capital leases that are associated with Central Office Switching Equipment and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. 2013 Capital leases that are allocated pursuant to Section 69.310. 2020 Total Capital leases, total of Rows 2001, 2003, and 2013. Exception:
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4304c07.pdf
  • of Rows 1460, 1485, 1510, and 1524. 1540 Total Telecommunications Plant, excluding amortizable assets, the total of Rows 30, 1000, 1410, 1440, and 1530. Note: This row includes all equal access investment. Tangible & Intangible Assets 2001 Capital leases that are associated with General Support Facilities and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. FCC Report 43-04 ­ Report Definition December 2007 Page 18 of 31 2003 Capital leases that are associated with Central Office Switching Equipment and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. 2013 Capital leases that are allocated pursuant to Section 69.310. 2020 Total Capital leases, total of Rows 2001, 2003, and 2013. Exception:
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4304p07.pdf
  • of Rows 1460, 1485, 1510, and 1524. 1540 Total Telecommunications Plant, excluding amortizable assets, the total of Rows 30, 1000, 1410, 1440, and 1530. Note: This row includes all equal access investment. Tangible & Intangible Assets 2001 Capital leases that are associated with General Support Facilities and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. FCC Report 43-04 ­ Report Definition December 2007 Page 18 of 31 2003 Capital leases that are associated with Central Office Switching Equipment and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310. 2013 Capital leases that are allocated pursuant to Section 69.310. 2020 Total Capital leases, total of Rows 2001, 2003, and 2013. Exception:
• http://www.fcc.gov/wcb/armis/documents/dkt_86_182_order_da_90_30.pdf
  • to Row 1540 -The instruction is revised to read, "Total Teleconununications Plant, excluding amortizable assets, the total of rows 10, 12, 14, 16, 18,20, 1000, 1410, 1440, and 1530". Row 2001 -The instruction is revised to read, "Capital leases that are associated with General Support Facilities and are allocated pursuant to Section 36.161(b) and are directly assigned pursuant to Section 69.310(a)". "Inventories and Cash Workin~ Capital" Section III.A.2.E. is revised to read, "Inventories" Section III.A.2.E.1. is revised to read, Row 2220 -The instruction is. revised to read, "Inventories that are associated with customer premises equipment and are directly assigned pursuant to Section 36.181(a)". Row 2221 -The instruction is revised to read, "Other Inventories that are allocated pursuant to Sections 36.181(a) and
• http://www.fcc.gov/wcb/armis/documents/order_da_91_143.pdf
  • that is directly assigned pursuant to Section 69.305. 1460, 1485, 1510, and 1524. of Total C&WF,total rows Total Telecommunications Plant, excluding amortizable assets, the total of rows 10, 12, 14, 16, 18,20, 1004, 1410, 1440, and 1530. Page 24 of 66 FCC Report 43-04 -Rep. Def.-Row Instructions November 1990 III. Other Teleconununications Prope~ A. Tangible Assets NOTE: Pursuant to Section 69.310(a), carriers may allocate capital leases in one of the following two ways: (1) capital leases that are-associated with a plant account may be directly assigned if the plant account is directly assigned; and (2) capital leases may be allocated on the basis of Telecommunications Plant in Service. 1. Capital Leases Capital leases that are directly pursuant to Section 36;161(b). assigned