FCC Web Documents citing 69.402

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

• http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-00-2770A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-00-2770A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-00-2770A1.txt
  • For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. For Columns (d) and (e), enter the amount applicable to SNFA, Intra-Company, and Other Adjustment. For columns (f) through (v), enter the amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). This should also include Net Federal Income Taxes as follows: Total Operating Revenues (Row 1090), Other Operating Income/Losses (Row 1290), IRS Income Adjustment (Row 1520), and FCC Taxable Income Adjustment (Row 1530) less Total Operating Expenses (Row 1190), Total Non-operating Items (Row 1390), Operating State Taxes, Operating Local Taxes, Operating Other Taxes, and Fixed Charges (Row 1510) times the applicable
• http://www.fcc.gov/Bureaus/Common_Carrier/Orders/1999/da992807.doc http://www.fcc.gov/Bureaus/Common_Carrier/Orders/1999/da992807.txt
  • for Column (b). For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). For Columns (f) through (v), allocate this amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). Note: This row has no Class B account level reporting.'' Row 1420 - The definition of this row is revised to read ``Other State and Local - The balance of Account 7240 for column (b). For Column (c) enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4301C98.PDF
  • Page13of25 Expenses 1110.EqualAccess-Thisamountisequaltothetotalofallamountsthathavebeenremoved fromtheprimaryexpenseaccountspursuanttoSection36.421.Suchexpensesincludeonly thoseexpenseswhicharedirectlyrelatedtotheprovisionofequalaccess.Equalaccess expensesmustbereportedonthisrowinthefollowingcolumns,asappropriate:columns (e),(f),(g),(h)and(o)(ifthereportingcarrierhasanequalaccessrateelement)or, columns(n)and(p)(ifthereportingcarrierdoesnothaveanequalaccessrateelement), andincolumns(r)and(t).Allequalaccessexpensesmustbeincludedonrows1120 through1185.Thetotalofrows1120through1185willequalthesameamountasrow 1110androw1190forcolumn(o). 1120.PlantSpecific-Thetotalofaccounts6112through6116,6121through6124,6211through 6220,6231,6232,6311through6362,and6411through6441. 1130.PlantNon-Specific-Thetotalofaccounts6511,6512and6531through6535. 1140.CustomerOperationsMarketing-Thetotalofaccounts6611through6613. 1150.CustomerOperationsServices-Thetotalofaccounts6621through6623. 1160.CorporateOperations-Thetotalofaccounts6711,6712,6721through6728and6790. 1170.Access-Thebalanceofaccount6540. 1180.Depreciation/Amortization-Thetotalofaccounts6561through6565. 1185.FCCExpenseAdjustment-Thisamountshallcontainthenetof:(1)expenseandother taxitemsnotincludedabovewhichtheCommissionhasexpresslyallowedforratemaking purposes;and(2)expenseandothertaxitemsincludedabovewhichtheCommissionhas expresslyexcludedforratemakingpurposes.Apositivevaluerepresentsanetallowance andanegativevaluerepresentsanetdisallowance. 1190.TotalOperatingExpenses-Thetotalofrows1120through1185. OtherOperatingItems 1290.OtherOperatingIncome/Losses-Thisamountshallcontainthenetofaccounts7110 through7160and7990.Apositivevaluerepresentsincomeandanegativevalue representsloss. FCCReport43-01-ReportDefinition December1998 Page14of25 Non-operatingItems 1320.IncomeEffectsofJurisdictionalRatemakingDifferences(Net)(Revenue)-Thebalanceof account7910.Apositivevaluerepresentsanincreasetonetincomeandanegativevalue representsadecreasetonetincome. 1330.ExtraordinaryItems(Revenue)-Thetotalofaccounts7610through7640.Amounts excludedfromratemakingareremovedinrow1370.Apositivevaluerepresentsan incomecreditandanegativevaluerepresentsanincomecharge. 1340.AllowanceforFundsUsedDuringConstruction(Revenue)-Thebalanceofaccount7340. Amountsexcludedfromratemakingareremovedinrow1370. 1350.SpecialCharges(Expense)-Thebalanceofaccount7370.Amountsexcludedfrom ratemakingareremovedinrow1370. 1360.AllOtherNon-operatingItems(Revenue)-Thetotalofaccounts7310through7330,7350 and7360.Amountsexcludedfromratemakingareremovedinrow1370.Apositivevalue representsincomeandanegativevaluerepresentsaloss. 1370.FCCNon-operatingAdjustment(Expense)-Thisamountshallcontainthenetof:(1)non- operatingitemsnotincludedabovewhichtheCommissionhasexpresslyallowedfor ratemakingpurposes;and(2)non-operatingitemsincludedabovewhichtheCommission hasexpresslyexcludedforratemakingpurposes.Apositivevaluerepresentsanet allowanceandanegativevaluerepresentsanetdisallowance.ThisrowwillNOTinclude anyAFUDCasaPart65Adjustment. 1390.TotalNon-operatingItems(Expense)-Thetotalofrows1350and1370lessrows1320, 1330,1340and1360. OtherTaxes 1410.StateandLocalIncome-Thetotalofaccount7230andtheappropriateportionofaccount 7250forcolumn(b).Forcolumn(c),entertheamountcalculatedpursuanttothereporting carrier'sCostAllocationManual.EntertheamountapplicabletoSNFAsandintra- companytransactionsincolumn(d).Forcolumns(f)through(v),allocatethisamount betweenthestateandinterstatejurisdictionspursuanttoSection36.412,andallocatethe interstateamountamongtheaccesselementspursuanttoSection69.402(a). 1420.OtherStateandLocal-Thebalanceofaccount7240forcolumn(b).Forcolumn(c)enter theamountcalculatedpursuanttothereportingcarrier'sCostAllocationManual.Enterthe amountapplicabletoSNFAsandintra-companytransactionsincolumn(d).Calculatethis amountfortheremainingcolumnspursuanttoSection36.412. 1490.TotalOtherTaxes-Thetotalofrows1410and1420. FCCReport43-01-ReportDefinition December1998 Page15of25 FederalIncomeTaxes 1510.FixedCharges-Theamountoffixedcharges(accounts7510,7520,7530and7540) attributabletotheoperationsisobtainedbysubtractingthetaxcomponent(positiveor negative)attributabletononoperatingfixedcharges(theratioofnonoperatinginvestment tototalinvestment).Enteronlytheamountattributabletooperatingfixedchargesinthis row. 1520.IRSIncomeAdjustment-Thisamountisthedifferencebetweentaxableincomereported forIRSpurposesandthetaxableincomeshowninaccordancewithPart2.Apositivevalue representsanetincreasetotaxableincomeandanegativevaluerepresentsanetdecrease totaxableincome. 1530.FCCTaxableIncomeAdjustment-Thisshallcontainthenetof:(1)taxableincomenot includedabovewhichtheCommissionhasexpresslyallowedforratemakingpurposes;and (2)taxableincomeincludedabovewhichtheCommissionhasexpresslyexcludedfor ratemakingpurposes.Apositivevaluerepresentsataxableincomeallowanceanda negativevaluerepresentsataxableincomedisallowance. 1540.InvestmentTaxCreditAmortization-Enterthebalanceofaccount7210incolumns(b) and(c).Entertheamortizedbalanceofaccount7210incolumns(d)and(f)through(v). 1550.FCCInvestmentTaxCreditAdjustment-Thisshallcontainthenetof:(1)ITCnotinclude abovewhichtheCommissionhasexpresslyallowedforratemakingpurposes;and(2)the ITCincludedabovewhichtheCommissionhasexpresslyexcludedforratemaking purposes.Apositivevaluerepresentsanetallowancetoamortizedinvestmenttaxcredit andanegativevaluerepresentsanetdisallowance. 1590.NetFederalIncomeTaxes-Forcolumn(b),enterthetotalofaccounts7220andthe appropriateportionof7250minustheamortizedamountofaccount7210.Forcolumn(c), entertheamountcalculatedpursuanttothereportingcarrier'sCostAllocationManual.For column(e),thisamountisthetotalofrows1510and1540.Forcolumns(d)and(f) through(v),calculatethisamountbyapplyingtheapplicablestatutoryfederalincometax ratetotheadjustedtaxableincome(row1090plusrows1290,1520and1530lessrows 1190,1390,1490,1510)less(rows1540and1550).(i.e.,taxratex(1090+1290+1520 +1530-1190-1390-1490-1510)-[1540+1550].) FCCReport43-01-ReportDefinition December1998 Page16of25 Plant-In-Service Allinvestmentdatareportedincolumns(f)through(v)mustbecalculatedbyoneoftwo methods:(1)dividethesumofaveragemonthlyinvestmentsbythenumberofmonthsin thereportingperiod;(2)dividethesumoftheinvestmentbalancefortheendofthe previousyearandtheendofthemonthinvestmentbalancesforeachmonthinthecurrent reportingperiodbythenumberofmonthsinthereportingperiodplus1.Investmentdata reportedincolumns(b),(c)and(d)arereportedasbooked.Theaveragingmethodused mustbeconsistentwithARMISReports43-03and43-04. 1610.EqualAccessInvestment-Thisamountisequaltothetotalofallamountsthathavebeen removedfromtheprimaryinvestmentaccountspursuanttoSection36.191.Such investmentincludesonlythatinvestmentwhichisdirectlyrelatedtotheprovisionofequal access.Equalaccessinvestmentmustbereportedonthisrowinthefollowingcolumns, asappropriate:columns(e),(f),(g),(h)and(o)(ifthereportingcarrierhasanequalaccess rateelement)or,columns(n)and(p)(ifthereportingcarrierdoesnothaveanequalaccess rateelement),andincolumns(r)and(t).Allequalaccessinvestmentmustbeincluded onrows1620through1680.Thetotalofrows1620through1680willequalthesame amountasrow1610androw1690forcolumn(o). 1620.SupportPlant-Thetotalofaccounts2111through2124. 1630.OperatorSystemsEquipment-Thebalanceofaccount2220.
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4301P98.PDF
  • Page13of25 Expenses 1110.EqualAccess-Thisamountisequaltothetotalofallamountsthathavebeenremoved fromtheprimaryexpenseaccountspursuanttoSection36.421.Suchexpensesincludeonly thoseexpenseswhicharedirectlyrelatedtotheprovisionofequalaccess.Equalaccess expensesmustbereportedonthisrowinthefollowingcolumns,asappropriate:columns (e),(f),(g),(h)and(o)(ifthereportingcarrierhasanequalaccessrateelement)or, columns(n)and(p)(ifthereportingcarrierdoesnothaveanequalaccessrateelement), andincolumns(r)and(t).Allequalaccessexpensesmustbeincludedonrows1120 through1185.Thetotalofrows1120through1185willequalthesameamountasrow 1110androw1190forcolumn(o). 1120.PlantSpecific-Thetotalofaccounts6112through6116,6121through6124,6211through 6220,6231,6232,6311through6362,and6411through6441. 1130.PlantNon-Specific-Thetotalofaccounts6511,6512and6531through6535. 1140.CustomerOperationsMarketing-Thetotalofaccounts6611through6613. 1150.CustomerOperationsServices-Thetotalofaccounts6621through6623. 1160.CorporateOperations-Thetotalofaccounts6711,6712,6721through6728and6790. 1170.Access-Thebalanceofaccount6540. 1180.Depreciation/Amortization-Thetotalofaccounts6561through6565. 1185.FCCExpenseAdjustment-Thisamountshallcontainthenetof:(1)expenseandother taxitemsnotincludedabovewhichtheCommissionhasexpresslyallowedforratemaking purposes;and(2)expenseandothertaxitemsincludedabovewhichtheCommissionhas expresslyexcludedforratemakingpurposes.Apositivevaluerepresentsanetallowance andanegativevaluerepresentsanetdisallowance. 1190.TotalOperatingExpenses-Thetotalofrows1120through1185. OtherOperatingItems 1290.OtherOperatingIncome/Losses-Thisamountshallcontainthenetofaccounts7110 through7160and7990.Apositivevaluerepresentsincomeandanegativevalue representsloss. FCCReport43-01-ReportDefinition December1998 Page14of25 Non-operatingItems 1320.IncomeEffectsofJurisdictionalRatemakingDifferences(Net)(Revenue)-Thebalanceof account7910.Apositivevaluerepresentsanincreasetonetincomeandanegativevalue representsadecreasetonetincome. 1330.ExtraordinaryItems(Revenue)-Thetotalofaccounts7610through7640.Amounts excludedfromratemakingareremovedinrow1370.Apositivevaluerepresentsan incomecreditandanegativevaluerepresentsanincomecharge. 1340.AllowanceforFundsUsedDuringConstruction(Revenue)-Thebalanceofaccount7340. Amountsexcludedfromratemakingareremovedinrow1370. 1350.SpecialCharges(Expense)-Thebalanceofaccount7370.Amountsexcludedfrom ratemakingareremovedinrow1370. 1360.AllOtherNon-operatingItems(Revenue)-Thetotalofaccounts7310through7330,7350 and7360.Amountsexcludedfromratemakingareremovedinrow1370.Apositivevalue representsincomeandanegativevaluerepresentsaloss. 1370.FCCNon-operatingAdjustment(Expense)-Thisamountshallcontainthenetof:(1)non- operatingitemsnotincludedabovewhichtheCommissionhasexpresslyallowedfor ratemakingpurposes;and(2)non-operatingitemsincludedabovewhichtheCommission hasexpresslyexcludedforratemakingpurposes.Apositivevaluerepresentsanet allowanceandanegativevaluerepresentsanetdisallowance.ThisrowwillNOTinclude anyAFUDCasaPart65Adjustment. 1390.TotalNon-operatingItems(Expense)-Thetotalofrows1350and1370lessrows1320, 1330,1340and1360. OtherTaxes 1410.StateandLocalIncome-Thetotalofaccount7230andtheappropriateportionofaccount 7250forcolumn(b).Forcolumn(c),entertheamountcalculatedpursuanttothereporting carrier'sCostAllocationManual.EntertheamountapplicabletoSNFAsandintra- companytransactionsincolumn(d).Forcolumns(f)through(v),allocatethisamount betweenthestateandinterstatejurisdictionspursuanttoSection36.412,andallocatethe interstateamountamongtheaccesselementspursuanttoSection69.402(a). 1420.OtherStateandLocal-Thebalanceofaccount7240forcolumn(b).Forcolumn(c)enter theamountcalculatedpursuanttothereportingcarrier'sCostAllocationManual.Enterthe amountapplicabletoSNFAsandintra-companytransactionsincolumn(d).Calculatethis amountfortheremainingcolumnspursuanttoSection36.412. 1490.TotalOtherTaxes-Thetotalofrows1410and1420. FCCReport43-01-ReportDefinition December1998 Page15of25 FederalIncomeTaxes 1510.FixedCharges-Theamountoffixedcharges(accounts7510,7520,7530and7540) attributabletotheoperationsisobtainedbysubtractingthetaxcomponent(positiveor negative)attributabletononoperatingfixedcharges(theratioofnonoperatinginvestment tototalinvestment).Enteronlytheamountattributabletooperatingfixedchargesinthis row. 1520.IRSIncomeAdjustment-Thisamountisthedifferencebetweentaxableincomereported forIRSpurposesandthetaxableincomeshowninaccordancewithPart2.Apositivevalue representsanetincreasetotaxableincomeandanegativevaluerepresentsanetdecrease totaxableincome. 1530.FCCTaxableIncomeAdjustment-Thisshallcontainthenetof:(1)taxableincomenot includedabovewhichtheCommissionhasexpresslyallowedforratemakingpurposes;and (2)taxableincomeincludedabovewhichtheCommissionhasexpresslyexcludedfor ratemakingpurposes.Apositivevaluerepresentsataxableincomeallowanceanda negativevaluerepresentsataxableincomedisallowance. 1540.InvestmentTaxCreditAmortization-Enterthebalanceofaccount7210incolumns(b) and(c).Entertheamortizedbalanceofaccount7210incolumns(d)and(f)through(v). 1550.FCCInvestmentTaxCreditAdjustment-Thisshallcontainthenetof:(1)ITCnotinclude abovewhichtheCommissionhasexpresslyallowedforratemakingpurposes;and(2)the ITCincludedabovewhichtheCommissionhasexpresslyexcludedforratemaking purposes.Apositivevaluerepresentsanetallowancetoamortizedinvestmenttaxcredit andanegativevaluerepresentsanetdisallowance. 1590.NetFederalIncomeTaxes-Forcolumn(b),enterthetotalofaccounts7220andthe appropriateportionof7250minustheamortizedamountofaccount7210.Forcolumn(c), entertheamountcalculatedpursuanttothereportingcarrier'sCostAllocationManual.For column(e),thisamountisthetotalofrows1510and1540.Forcolumns(d)and(f) through(v),calculatethisamountbyapplyingtheapplicablestatutoryfederalincometax ratetotheadjustedtaxableincome(row1090plusrows1290,1520and1530lessrows 1190,1390,1490,1510)less(rows1540and1550).(i.e.,taxratex(1090+1290+1520 +1530-1190-1390-1490-1510)-[1540+1550].) FCCReport43-01-ReportDefinition December1998 Page16of25 Plant-In-Service Allinvestmentdatareportedincolumns(f)through(v)mustbecalculatedbyoneoftwo methods:(1)dividethesumofaveragemonthlyinvestmentsbythenumberofmonthsin thereportingperiod;(2)dividethesumoftheinvestmentbalancefortheendofthe previousyearandtheendofthemonthinvestmentbalancesforeachmonthinthecurrent reportingperiodbythenumberofmonthsinthereportingperiodplus1.Investmentdata reportedincolumns(b),(c)and(d)arereportedasbooked.Theaveragingmethodused mustbeconsistentwithARMISReports43-03and43-04. 1610.EqualAccessInvestment-Thisamountisequaltothetotalofallamountsthathavebeen removedfromtheprimaryinvestmentaccountspursuanttoSection36.191.Such investmentincludesonlythatinvestmentwhichisdirectlyrelatedtotheprovisionofequal access.Equalaccessinvestmentmustbereportedonthisrowinthefollowingcolumns, asappropriate:columns(e),(f),(g),(h)and(o)(ifthereportingcarrierhasanequalaccess rateelement)or,columns(n)and(p)(ifthereportingcarrierdoesnothaveanequalaccess rateelement),andincolumns(r)and(t).Allequalaccessinvestmentmustbeincluded onrows1620through1680.Thetotalofrows1620through1680willequalthesame amountasrow1610androw1690forcolumn(o). 1620.SupportPlant-Thetotalofaccounts2111through2124. 1630.OperatorSystemsEquipment-Thebalanceofaccount2220.
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4301PF98.PDF
  • Page13of25 Expenses 1110.EqualAccess-Thisamountisequaltothetotalofallamountsthathavebeenremoved fromtheprimaryexpenseaccountspursuanttoSection36.421.Suchexpensesincludeonly thoseexpenseswhicharedirectlyrelatedtotheprovisionofequalaccess.Equalaccess expensesmustbereportedonthisrowinthefollowingcolumns,asappropriate:columns (e),(f),(g),(h)and(o)(ifthereportingcarrierhasanequalaccessrateelement)or, columns(n)and(p)(ifthereportingcarrierdoesnothaveanequalaccessrateelement), andincolumns(r)and(t).Allequalaccessexpensesmustbeincludedonrows1120 through1185.Thetotalofrows1120through1185willequalthesameamountasrow 1110androw1190forcolumn(o). 1120.PlantSpecific-Thetotalofaccounts6112through6116,6121through6124,6211through 6220,6231,6232,6311through6362,and6411through6441. 1130.PlantNon-Specific-Thetotalofaccounts6511,6512and6531through6535. 1140.CustomerOperationsMarketing-Thetotalofaccounts6611through6613. 1150.CustomerOperationsServices-Thetotalofaccounts6621through6623. 1160.CorporateOperations-Thetotalofaccounts6711,6712,6721through6728and6790. 1170.Access-Thebalanceofaccount6540. 1180.Depreciation/Amortization-Thetotalofaccounts6561through6565. 1185.FCCExpenseAdjustment-Thisamountshallcontainthenetof:(1)expenseandother taxitemsnotincludedabovewhichtheCommissionhasexpresslyallowedforratemaking purposes;and(2)expenseandothertaxitemsincludedabovewhichtheCommissionhas expresslyexcludedforratemakingpurposes.Apositivevaluerepresentsanetallowance andanegativevaluerepresentsanetdisallowance. 1190.TotalOperatingExpenses-Thetotalofrows1120through1185. OtherOperatingItems 1290.OtherOperatingIncome/Losses-Thisamountshallcontainthenetofaccounts7110 through7160and7990.Apositivevaluerepresentsincomeandanegativevalue representsloss. FCCReport43-01-ReportDefinition December1998 Page14of25 Non-operatingItems 1320.IncomeEffectsofJurisdictionalRatemakingDifferences(Net)(Revenue)-Thebalanceof account7910.Apositivevaluerepresentsanincreasetonetincomeandanegativevalue representsadecreasetonetincome. 1330.ExtraordinaryItems(Revenue)-Thetotalofaccounts7610through7640.Amounts excludedfromratemakingareremovedinrow1370.Apositivevaluerepresentsan incomecreditandanegativevaluerepresentsanincomecharge. 1340.AllowanceforFundsUsedDuringConstruction(Revenue)-Thebalanceofaccount7340. Amountsexcludedfromratemakingareremovedinrow1370. 1350.SpecialCharges(Expense)-Thebalanceofaccount7370.Amountsexcludedfrom ratemakingareremovedinrow1370. 1360.AllOtherNon-operatingItems(Revenue)-Thetotalofaccounts7310through7330,7350 and7360.Amountsexcludedfromratemakingareremovedinrow1370.Apositivevalue representsincomeandanegativevaluerepresentsaloss. 1370.FCCNon-operatingAdjustment(Expense)-Thisamountshallcontainthenetof:(1)non- operatingitemsnotincludedabovewhichtheCommissionhasexpresslyallowedfor ratemakingpurposes;and(2)non-operatingitemsincludedabovewhichtheCommission hasexpresslyexcludedforratemakingpurposes.Apositivevaluerepresentsanet allowanceandanegativevaluerepresentsanetdisallowance.ThisrowwillNOTinclude anyAFUDCasaPart65Adjustment. 1390.TotalNon-operatingItems(Expense)-Thetotalofrows1350and1370lessrows1320, 1330,1340and1360. OtherTaxes 1410.StateandLocalIncome-Thetotalofaccount7230andtheappropriateportionofaccount 7250forcolumn(b).Forcolumn(c),entertheamountcalculatedpursuanttothereporting carrier'sCostAllocationManual.EntertheamountapplicabletoSNFAsandintra- companytransactionsincolumn(d).Forcolumns(f)through(v),allocatethisamount betweenthestateandinterstatejurisdictionspursuanttoSection36.412,andallocatethe interstateamountamongtheaccesselementspursuanttoSection69.402(a). 1420.OtherStateandLocal-Thebalanceofaccount7240forcolumn(b).Forcolumn(c)enter theamountcalculatedpursuanttothereportingcarrier'sCostAllocationManual.Enterthe amountapplicabletoSNFAsandintra-companytransactionsincolumn(d).Calculatethis amountfortheremainingcolumnspursuanttoSection36.412. 1490.TotalOtherTaxes-Thetotalofrows1410and1420. FCCReport43-01-ReportDefinition December1998 Page15of25 FederalIncomeTaxes 1510.FixedCharges-Theamountoffixedcharges(accounts7510,7520,7530and7540) attributabletotheoperationsisobtainedbysubtractingthetaxcomponent(positiveor negative)attributabletononoperatingfixedcharges(theratioofnonoperatinginvestment tototalinvestment).Enteronlytheamountattributabletooperatingfixedchargesinthis row. 1520.IRSIncomeAdjustment-Thisamountisthedifferencebetweentaxableincomereported forIRSpurposesandthetaxableincomeshowninaccordancewithPart2.Apositivevalue representsanetincreasetotaxableincomeandanegativevaluerepresentsanetdecrease totaxableincome. 1530.FCCTaxableIncomeAdjustment-Thisshallcontainthenetof:(1)taxableincomenot includedabovewhichtheCommissionhasexpresslyallowedforratemakingpurposes;and (2)taxableincomeincludedabovewhichtheCommissionhasexpresslyexcludedfor ratemakingpurposes.Apositivevaluerepresentsataxableincomeallowanceanda negativevaluerepresentsataxableincomedisallowance. 1540.InvestmentTaxCreditAmortization-Enterthebalanceofaccount7210incolumns(b) and(c).Entertheamortizedbalanceofaccount7210incolumns(d)and(f)through(v). 1550.FCCInvestmentTaxCreditAdjustment-Thisshallcontainthenetof:(1)ITCnotinclude abovewhichtheCommissionhasexpresslyallowedforratemakingpurposes;and(2)the ITCincludedabovewhichtheCommissionhasexpresslyexcludedforratemaking purposes.Apositivevaluerepresentsanetallowancetoamortizedinvestmenttaxcredit andanegativevaluerepresentsanetdisallowance. 1590.NetFederalIncomeTaxes-Forcolumn(b),enterthetotalofaccounts7220andthe appropriateportionof7250minustheamortizedamountofaccount7210.Forcolumn(c), entertheamountcalculatedpursuanttothereportingcarrier'sCostAllocationManual.For column(e),thisamountisthetotalofrows1510and1540.Forcolumns(d)and(f) through(v),calculatethisamountbyapplyingtheapplicablestatutoryfederalincometax ratetotheadjustedtaxableincome(row1090plusrows1290,1520and1530lessrows 1190,1390,1490,1510)less(rows1540and1550).(i.e.,taxratex(1090+1290+1520 +1530-1190-1390-1490-1510)-[1540+1550].) FCCReport43-01-ReportDefinition December1998 Page16of25 Plant-In-Service Allinvestmentdatareportedincolumns(f)through(v)mustbecalculatedbyoneoftwo methods:(1)dividethesumofaveragemonthlyinvestmentsbythenumberofmonthsin thereportingperiod;(2)dividethesumoftheinvestmentbalancefortheendofthe previousyearandtheendofthemonthinvestmentbalancesforeachmonthinthecurrent reportingperiodbythenumberofmonthsinthereportingperiodplus1.Investmentdata reportedincolumns(b),(c)and(d)arereportedasbooked.Theaveragingmethodused mustbeconsistentwithARMISReports43-03and43-04. 1610.EqualAccessInvestment-Thisamountisequaltothetotalofallamountsthathavebeen removedfromtheprimaryinvestmentaccountspursuanttoSection36.191.Such investmentincludesonlythatinvestmentwhichisdirectlyrelatedtotheprovisionofequal access.Equalaccessinvestmentmustbereportedonthisrowinthefollowingcolumns, asappropriate:columns(e),(f),(g),(h)and(o)(ifthereportingcarrierhasanequalaccess rateelement)or,columns(n)and(p)(ifthereportingcarrierdoesnothaveanequalaccess rateelement),andincolumns(r)and(t).Allequalaccessinvestmentmustbeincluded onrows1620through1680.Thetotalofrows1620through1680willequalthesame amountasrow1610androw1690forcolumn(o). 1620.SupportPlant-Thetotalofaccounts2111through2124. 1630.OperatorSystemsEquipment-Thebalanceofaccount2220.
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304C98.PDF
  • 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 Page153of158 8018 FCCInvestmentTaxCreditwhichisthenetofthefollowing:(1)InvestmentTax CreditnotincludedabovethattheFCChasexpresslyallowedforratemaking purposes;and(2)theInvestmentTaxCreditincludedabovethattheFCChas expresslydisallowedforratemakingpurposepursuanttoPart65. b)FederalIncomeTax 8020 FederalincometaxthatisallocatedpursuanttoSection36.412(b).Thisamount equalsRow8021timesthestatutoryfederalIncometaxratelessRows8015and 8018. 8021 ApproximatenettaxableincomeusedtoallocateFederalIncomeTaxpursuantto Sections36.412(b)and69.402(a).ThisamountequalsthesumofRows4066,4070, 4120,8013,and8014lessRows4072,7351,8007,and8010. 8030 TotalOperatingTaxes,totalofRows8007and8020. VII.ReturnData 8040 TotalofRow2260lessRow3430. 8041 NetReturnequalsthesumofRows4066,4070,4090,and4120lessRows4072, 7351,and8030.
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304P98.PDF
  • 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 Page153of158 8018 FCCInvestmentTaxCreditwhichisthenetofthefollowing:(1)InvestmentTax CreditnotincludedabovethattheFCChasexpresslyallowedforratemaking purposes;and(2)theInvestmentTaxCreditincludedabovethattheFCChas expresslydisallowedforratemakingpurposepursuanttoPart65. b)FederalIncomeTax 8020 FederalincometaxthatisallocatedpursuanttoSection36.412(b).Thisamount equalsRow8021timesthestatutoryfederalIncometaxratelessRows8015and 8018. 8021 ApproximatenettaxableincomeusedtoallocateFederalIncomeTaxpursuantto Sections36.412(b)and69.402(a).ThisamountequalsthesumofRows4066,4070, 4120,8013,and8014lessRows4072,7351,8007,and8010. 8030 TotalOperatingTaxes,totalofRows8007and8020. VII.ReturnData 8040 TotalofRow2260lessRow3430. 8041 NetReturnequalsthesumofRows4066,4070,4090,and4120lessRows4072, 7351,and8030.
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304PF98.PDF
  • 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 Page153of158 8018 FCCInvestmentTaxCreditwhichisthenetofthefollowing:(1)InvestmentTax CreditnotincludedabovethattheFCChasexpresslyallowedforratemaking purposes;and(2)theInvestmentTaxCreditincludedabovethattheFCChas expresslydisallowedforratemakingpurposepursuanttoPart65. b)FederalIncomeTax 8020 FederalincometaxthatisallocatedpursuanttoSection36.412(b).Thisamount equalsRow8021timesthestatutoryfederalIncometaxratelessRows8015and 8018. 8021 ApproximatenettaxableincomeusedtoallocateFederalIncomeTaxpursuantto Sections36.412(b)and69.402(a).ThisamountequalsthesumofRows4066,4070, 4120,8013,and8014lessRows4072,7351,8007,and8010. 8030 TotalOperatingTaxes,totalofRows8007and8020. VII.ReturnData 8040 TotalofRow2260lessRow3430. 8041 NetReturnequalsthesumofRows4066,4070,4090,and4120lessRows4072, 7351,and8030.
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4301C99.PDF
  • Column (b). For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra- company transactions in Column (d). For Columns (f) through (v), allocate this amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). Note: This row has no Class B account level reporting. 1420.Other State and Local - The balance of Account 7240 for Column (b). For Column (c) enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). Calculate this amount for the remaining columns pursuant to Section
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4301P99.PDF
  • Column (b). For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra- company transactions in Column (d). For Columns (f) through (v), allocate this amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). Note: This row has no Class B account level reporting. 1420.Other State and Local - The balance of Account 7240 for Column (b). For Column (c) enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). Calculate this amount for the remaining columns pursuant to Section
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4304C99.PDF
  • 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 allocated pursuant to Sections 36.412(b) and 69.402(a). 8001 Approximate net taxable income used to allocate state and local income taxes pursuant to Sections 36.412(b) and 69.402(a). 8002 Other state and local taxes that are directly assigned pursuant to Section 36.412(c). 8003 All other state and local taxes that are allocated pursuant to Section 36.412(c). 8004 Telecommunications Plant in Service used to allocate all other state and local
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4304P99.PDF
  • 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 allocated pursuant to Sections 36.412(b) and 69.402(a). 8001 Approximate net taxable income used to allocate state and local income taxes pursuant to Sections 36.412(b) and 69.402(a). 8002 Other state and local taxes that are directly assigned pursuant to Section 36.412(c). 8003 All other state and local taxes that are allocated pursuant to Section 36.412(c). 8004 Telecommunications Plant in Service used to allocate all other state and local
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4301C00.PDF
  • Column (b). For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra- company transactions in Column (d). For Columns (f) through (v), allocate this amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). Note: This row has no Class B account level reporting. FCC Report 43-01 ­ Rep. Def. ­ InstructionsDecember 2000 Page 21 of 31 1420.Other State and Local - The balance of Account 7240 for Column (b). For Column (c) enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4301P00.PDF
  • Column (b). For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra- company transactions in Column (d). For Columns (f) through (v), allocate this amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). Note: This row has no Class B account level reporting. FCC Report 43-01 ­ Rep. Def. ­ InstructionsDecember 2000 Page 21 of 31 1420.Other State and Local - The balance of Account 7240 for Column (b). For Column (c) enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4304C00.PDF
  • 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 December 2000 Page 115 of 121 . 8001 Approximate net taxable income used to allocate state and local income taxes pursuant to Sections 36.412(b) and 69.402(a). 8002 Other state and local taxes that are directly assigned pursuant to Section 36.412(c). 8003 All other state and local taxes that are allocated pursuant to
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4304P00.PDF
  • 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 December 2000 Page 115 of 121 . 8001 Approximate net taxable income used to allocate state and local income taxes pursuant to Sections 36.412(b) and 69.402(a). 8002 Other state and local taxes that are directly assigned pursuant to Section 36.412(c). 8003 All other state and local taxes that are allocated pursuant to
• http://www.fcc.gov/wcb/armis/documents/2001PDFs/4301C01.PDF
  • for Column (b). For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). For Columns (f) through (v), allocate this amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). Note: This row has no Class B account level reporting. FCC Report 43-01 ­ Rep. Def. ­ InstructionsDecember 2001 Page 15 of 24 1420.Other State and Local - The balance of Account 7240 for Column (b). For Column (c) enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions
• http://www.fcc.gov/wcb/armis/documents/2001PDFs/4301P01.PDF
  • for Column (b). For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). For Columns (f) through (v), allocate this amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). Note: This row has no Class B account level reporting. FCC Report 43-01 ­ Rep. Def. ­ InstructionsDecember 2001 Page 15 of 24 1420.Other State and Local - The balance of Account 7240 for Column (b). For Column (c) enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions
• http://www.fcc.gov/wcb/armis/documents/2001PDFs/4304C01.PDF
  • ­ 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 taxes pursuant to Sections 36.412(b) and 69.402(a). 8002 Other state and local taxes that are directly assigned pursuant to Section 36.412(c). 8003 All other state and local taxes that are allocated pursuant to Section 36.412(c). 8005 Total other state and local taxes that are allocated pursuant to Section
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4301c02.pdf
  • for Column (b). For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). For Columns (f) through (v), allocate this amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). Note: This row has no Class B account level reporting. FCC Report 43-01 ­ Report Definition December 2002 Page 16 of 27 1420 Other State and Local - The balance of Account 7240 for Column (b). For Column (c) enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4301p02.pdf
  • for Column (b). For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). For Columns (f) through (v), allocate this amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). Note: This row has no Class B account level reporting. FCC Report 43-01 ­ Report Definition December 2002 Page 16 of 27 1420 Other State and Local - The balance of Account 7240 for Column (b). For Column (c) enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4304c02.pdf
  • 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 . 8001 Approximate net taxable income used to allocate state and local income taxes pursuant to Sections 36.412(b) and 69.402(a). 8002 Other state and local taxes that are directly assigned pursuant to Section 36.412(c). 8003 All other state and local taxes that are allocated pursuant to Section 36.412(c).
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4304p02.pdf
  • 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 . 8001 Approximate net taxable income used to allocate state and local income taxes pursuant to Sections 36.412(b) and 69.402(a). 8002 Other state and local taxes that are directly assigned pursuant to Section 36.412(c). 8003 All other state and local taxes that are allocated pursuant to Section 36.412(c).
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4301c03.pdf
  • for Column (b). For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). For Columns (f) through (v), allocate this amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). Note: This row has no Class B account level reporting. 1420 Other State and Local - The balance of Account 7240 for Column (b). For Column (c) enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). Calculate this amount for the remaining columns pursuant to
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4301p03.pdf
  • for Column (b). For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). For Columns (f) through (v), allocate this amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). Note: This row has no Class B account level reporting. 1420 Other State and Local - The balance of Account 7240 for Column (b). For Column (c) enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). Calculate this amount for the remaining columns pursuant to
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4304c03.pdf
  • 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 taxes pursuant to Sections 36.412(b) and 69.402(a). 8002 Other state and local taxes that are directly assigned pursuant to Section 36.412(c). 8003 All other state and local taxes that are allocated pursuant to Section 36.412(c). FCC Report 43-04 ­ Report Definition December 2003 Page 28 of 31 8005
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4304p03.pdf
  • 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 taxes pursuant to Sections 36.412(b) and 69.402(a). 8002 Other state and local taxes that are directly assigned pursuant to Section 36.412(c). 8003 All other state and local taxes that are allocated pursuant to Section 36.412(c). FCC Report 43-04 ­ Report Definition December 2003 Page 28 of 31 8005
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4301c04.pdf
  • for Column (b). For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). For Columns (f) through (v), allocate this amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). Note: This row has no Class B account level reporting. 1420 Other State and Local - The balance of Account 7240 for Column (b). For Column (c) enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). Calculate this amount for the remaining columns pursuant to
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4301p04.pdf
  • for Column (b). For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). For Columns (f) through (v), allocate this amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). Note: This row has no Class B account level reporting. 1420 Other State and Local - The balance of Account 7240 for Column (b). For Column (c) enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). Calculate this amount for the remaining columns pursuant to
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4304c04.pdf
  • 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 taxes pursuant to Sections 36.412(b) and 69.402(a). FCC Report 43-04 ­ Report Definition December 2004 Page 28 of 31 8002 Other state and local taxes that are directly assigned pursuant to Section 36.412(c). 8003 All other state and local taxes that are allocated pursuant to Section 36.412(c). 8005
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4304p04.pdf
  • 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 taxes pursuant to Sections 36.412(b) and 69.402(a). FCC Report 43-04 ­ Report Definition December 2004 Page 28 of 31 8002 Other state and local taxes that are directly assigned pursuant to Section 36.412(c). 8003 All other state and local taxes that are allocated pursuant to Section 36.412(c). 8005
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4301c05.pdf
  • for Column (b). For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). For Columns (f) through (v), allocate this amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). Note: This row has no Class B account level reporting. 1420 Other State and Local - The balance of Account 7240 for Column (b). For Column (c) enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). Calculate this amount for the remaining columns pursuant to
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4301p05.pdf
  • for Column (b). For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). For Columns (f) through (v), allocate this amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). Note: This row has no Class B account level reporting. 1420 Other State and Local - The balance of Account 7240 for Column (b). For Column (c) enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). Calculate this amount for the remaining columns pursuant to
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4304c05.pdf
  • 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 taxes pursuant to Sections 36.412(b) and 69.402(a). FCC Report 43-04 ­ Report Definition December 2005 Page 28 of 31 8002 Other state and local taxes that are directly assigned pursuant to Section 36.412(c). 8003 All other state and local taxes that are allocated pursuant to Section 36.412(c). 8005
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4304p05.pdf
  • 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 taxes pursuant to Sections 36.412(b) and 69.402(a). FCC Report 43-04 ­ Report Definition December 2005 Page 28 of 31 8002 Other state and local taxes that are directly assigned pursuant to Section 36.412(c). 8003 All other state and local taxes that are allocated pursuant to Section 36.412(c). 8005
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4301c06.pdf
  • for Column (b). For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). For Columns (f) through (v), allocate this amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). Note: This row has no Class B account level reporting. 1420 Other State and Local - The balance of Account 7240 for Column (b). For Column (c) enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). Calculate this amount for the remaining columns pursuant to
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4301p06.pdf
  • for Column (b). For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). For Columns (f) through (v), allocate this amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). Note: This row has no Class B account level reporting. 1420 Other State and Local - The balance of Account 7240 for Column (b). For Column (c) enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). Calculate this amount for the remaining columns pursuant to
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4304c06.pdf
  • 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 taxes pursuant to Sections 36.412(b) and 69.402(a). FCC Report 43-04 ­ Report Definition December 2006 Page 28 of 31 8002 Other state and local taxes that are directly assigned pursuant to Section 36.412(c). 8003 All other state and local taxes that are allocated pursuant to Section 36.412(c). 8005
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4304p06.pdf
  • 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 taxes pursuant to Sections 36.412(b) and 69.402(a). FCC Report 43-04 ­ Report Definition December 2006 Page 28 of 31 8002 Other state and local taxes that are directly assigned pursuant to Section 36.412(c). 8003 All other state and local taxes that are allocated pursuant to Section 36.412(c). 8005
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4301c07.pdf
  • for Column (b). For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). For Columns (f) through (v), allocate this amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). Note: This row has no Class B account level reporting. 1420 Other State and Local - The balance of Account 7240 for Column (b). For Column (c) enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). Calculate this amount for the remaining columns pursuant to
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4301p07.pdf
  • for Column (b). For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). For Columns (f) through (v), allocate this amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). Note: This row has no Class B account level reporting. 1420 Other State and Local - The balance of Account 7240 for Column (b). For Column (c) enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). Calculate this amount for the remaining columns pursuant to
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4304c07.pdf
  • 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 taxes pursuant to Sections 36.412(b) and 69.402(a). FCC Report 43-04 ­ Report Definition December 2007 Page 28 of 31 8002 Other state and local taxes that are directly assigned pursuant to Section 36.412(c). 8003 All other state and local taxes that are allocated pursuant to Section 36.412(c). 8005
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4304p07.pdf
  • 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 taxes pursuant to Sections 36.412(b) and 69.402(a). FCC Report 43-04 ­ Report Definition December 2007 Page 28 of 31 8002 Other state and local taxes that are directly assigned pursuant to Section 36.412(c). 8003 All other state and local taxes that are allocated pursuant to Section 36.412(c). 8005
• http://www.fcc.gov/wcb/armis/documents/2009PDFs/4301c09.pdf
  • For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. For Columns (d) and (e), enter the amount applicable to SNFA, Intra-Company, and Other Adjustment. For columns (f) through (v), enter the amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). This should also include Net Federal Income Taxes as follows: Total Operating Revenues (Row 1090), Other Operating Income/Losses (Row 1290), IRS Income Adjustment (Row 1520), and FCC Taxable Income Adjustment (Row 1530) less Total Operating Expenses (Row 1190), Total Non-operating Items (Row 1390), Operating State Taxes, Operating Local Taxes, Operating Other Taxes, and Fixed Charges (Row 1510) times the applicable
• http://www.fcc.gov/wcb/armis/documents/2009PDFs/4301p09.pdf
  • For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. For Columns (d) and (e), enter the amount applicable to SNFA, Intra-Company, and Other Adjustment. For columns (f) through (v), enter the amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). This should also include Net Federal Income Taxes as follows: Total Operating Revenues (Row 1090), Other Operating Income/Losses (Row 1290), IRS Income Adjustment (Row 1520), and FCC Taxable Income Adjustment (Row 1530) less Total Operating Expenses (Row 1190), Total Non-operating Items (Row 1390), Operating State Taxes, Operating Local Taxes, Operating Other Taxes, and Fixed Charges (Row 1510) times the applicable
• http://www.fcc.gov/wcb/armis/documents/2010PDFs/4301c10.pdf
  • For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. For Columns (d) and (e), enter the amount applicable to SNFA, Intra-Company, and Other Adjustment. For columns (f) through (v), enter the amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). This should also include Net Federal Income Taxes as follows: Total Operating Revenues (Row 1090), Other Operating Income/Losses (Row 1290), IRS Income Adjustment (Row 1520), and FCC Taxable Income Adjustment (Row 1530) less Total Operating Expenses (Row 1190), Total Non-operating Items (Row 1390), Operating State Taxes, Operating Local Taxes, Operating Other Taxes, and Fixed Charges (Row 1510) times the applicable
• http://www.fcc.gov/wcb/armis/documents/2010PDFs/4301p10.pdf
  • For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. For Columns (d) and (e), enter the amount applicable to SNFA, Intra-Company, and Other Adjustment. For columns (f) through (v), enter the amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). This should also include Net Federal Income Taxes as follows: Total Operating Revenues (Row 1090), Other Operating Income/Losses (Row 1290), IRS Income Adjustment (Row 1520), and FCC Taxable Income Adjustment (Row 1530) less Total Operating Expenses (Row 1190), Total Non-operating Items (Row 1390), Operating State Taxes, Operating Local Taxes, Operating Other Taxes, and Fixed Charges (Row 1510) times the applicable
• http://www.fcc.gov/wcb/armis/documents/dkt_86_182_order_da_90_30.pdf
  • Row 7351 -The instruction is revised to read, "Total Operating Expenses, the total of rows 84, 92, 5080, 6270, 7320, 7334, and row 7350. NOTE: Carriers must include amounts on rows 84 and 92". Row 8000 -The instruction is revised to read, "State and local income taxes and local gross receipts taxes that are allocated pursuant to Sections 36.412(b} and 69.402(a}". Row 8005 -The instruction is revised to read, "Total other state and local taxes that are allocated pursuant to Section 69.402(b). NOTE: Column (d) is the total of rows 8002 and 8003". . Row 8013 -The instruction is revised to read, "Internal Revenue Service income adjustment that is the difference between taxable income reported for Internal Revenue Service purposes and
• http://www.fcc.gov/wcb/armis/documents/order_da_91_143.pdf
  • ratemaking purposes pursuant to Part 65" Row 8020 is revised to read, "Federal income tax that is allocated pursuant to Section 36.412(b). This amount equals (row 8021 times the statutory federal income tax rate) less rows 8015 and 8018." Row 8021 is revised to read, "Approximate net taxable income used to allocate Federal Income Tax pursuant to Sections 36.412(b) and 69.402(a). This amount -9 - 4072,7351,8007 equals the sum of rows 4066,4120,8013 and 8014 less rows and 8010." Row 8041 is revised to read, "Net Return equals the sum of rows 4066, 4090, and 4120 less rows 4072, 7351 and 8030." Row 9002 is revised to read, "Universal Service Fund expense allocation which is calculated pursuant to Sections 36.601-.641. Carriers with
• http://www.fcc.gov/wcb/armis/instructions/2009/definitions01.htm
  • For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. For Columns (d) and (e), enter the amount applicable to SNFA, Intra-Company, and Other Adjustment. For columns (f) through (v), enter the amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). This should also include Net Federal Income Taxes as follows: Total Operating Revenues (Row 1090), Other Operating Income/Losses (Row 1290), IRS Income Adjustment (Row 1520), and FCC Taxable Income Adjustment (Row 1530) less Total Operating Expenses (Row 1190), Total Non-operating Items (Row 1390), Operating State Taxes, Operating Local Taxes, Operating Other Taxes, and Fixed Charges (Row 1510) times the applicable
• http://www.fcc.gov/wcb/armis/instructions/2011/definitions01.htm
  • For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. For Columns (d) and (e), enter the amount applicable to SNFA, Intra-Company, and Other Adjustment. For columns (f) through (v), enter the amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). This should also include Net Federal Income Taxes as follows: Total Operating Revenues (Row 1090), Other Operating Income/Losses (Row 1290), IRS Income Adjustment (Row 1520), and FCC Taxable Income Adjustment (Row 1530) less Total Operating Expenses (Row 1190), Total Non-operating Items (Row 1390), Operating State Taxes, Operating Local Taxes, Operating Other Taxes, and Fixed Charges (Row 1510) times the applicable
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-00-2770A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-00-2770A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-00-2770A1.txt
  • For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. For Columns (d) and (e), enter the amount applicable to SNFA, Intra-Company, and Other Adjustment. For columns (f) through (v), enter the amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). This should also include Net Federal Income Taxes as follows: Total Operating Revenues (Row 1090), Other Operating Income/Losses (Row 1290), IRS Income Adjustment (Row 1520), and FCC Taxable Income Adjustment (Row 1530) less Total Operating Expenses (Row 1190), Total Non-operating Items (Row 1390), Operating State Taxes, Operating Local Taxes, Operating Other Taxes, and Fixed Charges (Row 1510) times the applicable
• http://www.fcc.gov/Bureaus/Common_Carrier/Orders/1999/da992807.doc http://www.fcc.gov/Bureaus/Common_Carrier/Orders/1999/da992807.txt
  • for Column (b). For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). For Columns (f) through (v), allocate this amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). Note: This row has no Class B account level reporting.'' Row 1420 - The definition of this row is revised to read ``Other State and Local - The balance of Account 7240 for column (b). For Column (c) enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4301C98.PDF
  • Page13of25 Expenses 1110.EqualAccess-Thisamountisequaltothetotalofallamountsthathavebeenremoved fromtheprimaryexpenseaccountspursuanttoSection36.421.Suchexpensesincludeonly thoseexpenseswhicharedirectlyrelatedtotheprovisionofequalaccess.Equalaccess expensesmustbereportedonthisrowinthefollowingcolumns,asappropriate:columns (e),(f),(g),(h)and(o)(ifthereportingcarrierhasanequalaccessrateelement)or, columns(n)and(p)(ifthereportingcarrierdoesnothaveanequalaccessrateelement), andincolumns(r)and(t).Allequalaccessexpensesmustbeincludedonrows1120 through1185.Thetotalofrows1120through1185willequalthesameamountasrow 1110androw1190forcolumn(o). 1120.PlantSpecific-Thetotalofaccounts6112through6116,6121through6124,6211through 6220,6231,6232,6311through6362,and6411through6441. 1130.PlantNon-Specific-Thetotalofaccounts6511,6512and6531through6535. 1140.CustomerOperationsMarketing-Thetotalofaccounts6611through6613. 1150.CustomerOperationsServices-Thetotalofaccounts6621through6623. 1160.CorporateOperations-Thetotalofaccounts6711,6712,6721through6728and6790. 1170.Access-Thebalanceofaccount6540. 1180.Depreciation/Amortization-Thetotalofaccounts6561through6565. 1185.FCCExpenseAdjustment-Thisamountshallcontainthenetof:(1)expenseandother taxitemsnotincludedabovewhichtheCommissionhasexpresslyallowedforratemaking purposes;and(2)expenseandothertaxitemsincludedabovewhichtheCommissionhas expresslyexcludedforratemakingpurposes.Apositivevaluerepresentsanetallowance andanegativevaluerepresentsanetdisallowance. 1190.TotalOperatingExpenses-Thetotalofrows1120through1185. OtherOperatingItems 1290.OtherOperatingIncome/Losses-Thisamountshallcontainthenetofaccounts7110 through7160and7990.Apositivevaluerepresentsincomeandanegativevalue representsloss. FCCReport43-01-ReportDefinition December1998 Page14of25 Non-operatingItems 1320.IncomeEffectsofJurisdictionalRatemakingDifferences(Net)(Revenue)-Thebalanceof account7910.Apositivevaluerepresentsanincreasetonetincomeandanegativevalue representsadecreasetonetincome. 1330.ExtraordinaryItems(Revenue)-Thetotalofaccounts7610through7640.Amounts excludedfromratemakingareremovedinrow1370.Apositivevaluerepresentsan incomecreditandanegativevaluerepresentsanincomecharge. 1340.AllowanceforFundsUsedDuringConstruction(Revenue)-Thebalanceofaccount7340. Amountsexcludedfromratemakingareremovedinrow1370. 1350.SpecialCharges(Expense)-Thebalanceofaccount7370.Amountsexcludedfrom ratemakingareremovedinrow1370. 1360.AllOtherNon-operatingItems(Revenue)-Thetotalofaccounts7310through7330,7350 and7360.Amountsexcludedfromratemakingareremovedinrow1370.Apositivevalue representsincomeandanegativevaluerepresentsaloss. 1370.FCCNon-operatingAdjustment(Expense)-Thisamountshallcontainthenetof:(1)non- operatingitemsnotincludedabovewhichtheCommissionhasexpresslyallowedfor ratemakingpurposes;and(2)non-operatingitemsincludedabovewhichtheCommission hasexpresslyexcludedforratemakingpurposes.Apositivevaluerepresentsanet allowanceandanegativevaluerepresentsanetdisallowance.ThisrowwillNOTinclude anyAFUDCasaPart65Adjustment. 1390.TotalNon-operatingItems(Expense)-Thetotalofrows1350and1370lessrows1320, 1330,1340and1360. OtherTaxes 1410.StateandLocalIncome-Thetotalofaccount7230andtheappropriateportionofaccount 7250forcolumn(b).Forcolumn(c),entertheamountcalculatedpursuanttothereporting carrier'sCostAllocationManual.EntertheamountapplicabletoSNFAsandintra- companytransactionsincolumn(d).Forcolumns(f)through(v),allocatethisamount betweenthestateandinterstatejurisdictionspursuanttoSection36.412,andallocatethe interstateamountamongtheaccesselementspursuanttoSection69.402(a). 1420.OtherStateandLocal-Thebalanceofaccount7240forcolumn(b).Forcolumn(c)enter theamountcalculatedpursuanttothereportingcarrier'sCostAllocationManual.Enterthe amountapplicabletoSNFAsandintra-companytransactionsincolumn(d).Calculatethis amountfortheremainingcolumnspursuanttoSection36.412. 1490.TotalOtherTaxes-Thetotalofrows1410and1420. FCCReport43-01-ReportDefinition December1998 Page15of25 FederalIncomeTaxes 1510.FixedCharges-Theamountoffixedcharges(accounts7510,7520,7530and7540) attributabletotheoperationsisobtainedbysubtractingthetaxcomponent(positiveor negative)attributabletononoperatingfixedcharges(theratioofnonoperatinginvestment tototalinvestment).Enteronlytheamountattributabletooperatingfixedchargesinthis row. 1520.IRSIncomeAdjustment-Thisamountisthedifferencebetweentaxableincomereported forIRSpurposesandthetaxableincomeshowninaccordancewithPart2.Apositivevalue representsanetincreasetotaxableincomeandanegativevaluerepresentsanetdecrease totaxableincome. 1530.FCCTaxableIncomeAdjustment-Thisshallcontainthenetof:(1)taxableincomenot includedabovewhichtheCommissionhasexpresslyallowedforratemakingpurposes;and (2)taxableincomeincludedabovewhichtheCommissionhasexpresslyexcludedfor ratemakingpurposes.Apositivevaluerepresentsataxableincomeallowanceanda negativevaluerepresentsataxableincomedisallowance. 1540.InvestmentTaxCreditAmortization-Enterthebalanceofaccount7210incolumns(b) and(c).Entertheamortizedbalanceofaccount7210incolumns(d)and(f)through(v). 1550.FCCInvestmentTaxCreditAdjustment-Thisshallcontainthenetof:(1)ITCnotinclude abovewhichtheCommissionhasexpresslyallowedforratemakingpurposes;and(2)the ITCincludedabovewhichtheCommissionhasexpresslyexcludedforratemaking purposes.Apositivevaluerepresentsanetallowancetoamortizedinvestmenttaxcredit andanegativevaluerepresentsanetdisallowance. 1590.NetFederalIncomeTaxes-Forcolumn(b),enterthetotalofaccounts7220andthe appropriateportionof7250minustheamortizedamountofaccount7210.Forcolumn(c), entertheamountcalculatedpursuanttothereportingcarrier'sCostAllocationManual.For column(e),thisamountisthetotalofrows1510and1540.Forcolumns(d)and(f) through(v),calculatethisamountbyapplyingtheapplicablestatutoryfederalincometax ratetotheadjustedtaxableincome(row1090plusrows1290,1520and1530lessrows 1190,1390,1490,1510)less(rows1540and1550).(i.e.,taxratex(1090+1290+1520 +1530-1190-1390-1490-1510)-[1540+1550].) FCCReport43-01-ReportDefinition December1998 Page16of25 Plant-In-Service Allinvestmentdatareportedincolumns(f)through(v)mustbecalculatedbyoneoftwo methods:(1)dividethesumofaveragemonthlyinvestmentsbythenumberofmonthsin thereportingperiod;(2)dividethesumoftheinvestmentbalancefortheendofthe previousyearandtheendofthemonthinvestmentbalancesforeachmonthinthecurrent reportingperiodbythenumberofmonthsinthereportingperiodplus1.Investmentdata reportedincolumns(b),(c)and(d)arereportedasbooked.Theaveragingmethodused mustbeconsistentwithARMISReports43-03and43-04. 1610.EqualAccessInvestment-Thisamountisequaltothetotalofallamountsthathavebeen removedfromtheprimaryinvestmentaccountspursuanttoSection36.191.Such investmentincludesonlythatinvestmentwhichisdirectlyrelatedtotheprovisionofequal access.Equalaccessinvestmentmustbereportedonthisrowinthefollowingcolumns, asappropriate:columns(e),(f),(g),(h)and(o)(ifthereportingcarrierhasanequalaccess rateelement)or,columns(n)and(p)(ifthereportingcarrierdoesnothaveanequalaccess rateelement),andincolumns(r)and(t).Allequalaccessinvestmentmustbeincluded onrows1620through1680.Thetotalofrows1620through1680willequalthesame amountasrow1610androw1690forcolumn(o). 1620.SupportPlant-Thetotalofaccounts2111through2124. 1630.OperatorSystemsEquipment-Thebalanceofaccount2220.
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4301P98.PDF
  • Page13of25 Expenses 1110.EqualAccess-Thisamountisequaltothetotalofallamountsthathavebeenremoved fromtheprimaryexpenseaccountspursuanttoSection36.421.Suchexpensesincludeonly thoseexpenseswhicharedirectlyrelatedtotheprovisionofequalaccess.Equalaccess expensesmustbereportedonthisrowinthefollowingcolumns,asappropriate:columns (e),(f),(g),(h)and(o)(ifthereportingcarrierhasanequalaccessrateelement)or, columns(n)and(p)(ifthereportingcarrierdoesnothaveanequalaccessrateelement), andincolumns(r)and(t).Allequalaccessexpensesmustbeincludedonrows1120 through1185.Thetotalofrows1120through1185willequalthesameamountasrow 1110androw1190forcolumn(o). 1120.PlantSpecific-Thetotalofaccounts6112through6116,6121through6124,6211through 6220,6231,6232,6311through6362,and6411through6441. 1130.PlantNon-Specific-Thetotalofaccounts6511,6512and6531through6535. 1140.CustomerOperationsMarketing-Thetotalofaccounts6611through6613. 1150.CustomerOperationsServices-Thetotalofaccounts6621through6623. 1160.CorporateOperations-Thetotalofaccounts6711,6712,6721through6728and6790. 1170.Access-Thebalanceofaccount6540. 1180.Depreciation/Amortization-Thetotalofaccounts6561through6565. 1185.FCCExpenseAdjustment-Thisamountshallcontainthenetof:(1)expenseandother taxitemsnotincludedabovewhichtheCommissionhasexpresslyallowedforratemaking purposes;and(2)expenseandothertaxitemsincludedabovewhichtheCommissionhas expresslyexcludedforratemakingpurposes.Apositivevaluerepresentsanetallowance andanegativevaluerepresentsanetdisallowance. 1190.TotalOperatingExpenses-Thetotalofrows1120through1185. OtherOperatingItems 1290.OtherOperatingIncome/Losses-Thisamountshallcontainthenetofaccounts7110 through7160and7990.Apositivevaluerepresentsincomeandanegativevalue representsloss. FCCReport43-01-ReportDefinition December1998 Page14of25 Non-operatingItems 1320.IncomeEffectsofJurisdictionalRatemakingDifferences(Net)(Revenue)-Thebalanceof account7910.Apositivevaluerepresentsanincreasetonetincomeandanegativevalue representsadecreasetonetincome. 1330.ExtraordinaryItems(Revenue)-Thetotalofaccounts7610through7640.Amounts excludedfromratemakingareremovedinrow1370.Apositivevaluerepresentsan incomecreditandanegativevaluerepresentsanincomecharge. 1340.AllowanceforFundsUsedDuringConstruction(Revenue)-Thebalanceofaccount7340. Amountsexcludedfromratemakingareremovedinrow1370. 1350.SpecialCharges(Expense)-Thebalanceofaccount7370.Amountsexcludedfrom ratemakingareremovedinrow1370. 1360.AllOtherNon-operatingItems(Revenue)-Thetotalofaccounts7310through7330,7350 and7360.Amountsexcludedfromratemakingareremovedinrow1370.Apositivevalue representsincomeandanegativevaluerepresentsaloss. 1370.FCCNon-operatingAdjustment(Expense)-Thisamountshallcontainthenetof:(1)non- operatingitemsnotincludedabovewhichtheCommissionhasexpresslyallowedfor ratemakingpurposes;and(2)non-operatingitemsincludedabovewhichtheCommission hasexpresslyexcludedforratemakingpurposes.Apositivevaluerepresentsanet allowanceandanegativevaluerepresentsanetdisallowance.ThisrowwillNOTinclude anyAFUDCasaPart65Adjustment. 1390.TotalNon-operatingItems(Expense)-Thetotalofrows1350and1370lessrows1320, 1330,1340and1360. OtherTaxes 1410.StateandLocalIncome-Thetotalofaccount7230andtheappropriateportionofaccount 7250forcolumn(b).Forcolumn(c),entertheamountcalculatedpursuanttothereporting carrier'sCostAllocationManual.EntertheamountapplicabletoSNFAsandintra- companytransactionsincolumn(d).Forcolumns(f)through(v),allocatethisamount betweenthestateandinterstatejurisdictionspursuanttoSection36.412,andallocatethe interstateamountamongtheaccesselementspursuanttoSection69.402(a). 1420.OtherStateandLocal-Thebalanceofaccount7240forcolumn(b).Forcolumn(c)enter theamountcalculatedpursuanttothereportingcarrier'sCostAllocationManual.Enterthe amountapplicabletoSNFAsandintra-companytransactionsincolumn(d).Calculatethis amountfortheremainingcolumnspursuanttoSection36.412. 1490.TotalOtherTaxes-Thetotalofrows1410and1420. FCCReport43-01-ReportDefinition December1998 Page15of25 FederalIncomeTaxes 1510.FixedCharges-Theamountoffixedcharges(accounts7510,7520,7530and7540) attributabletotheoperationsisobtainedbysubtractingthetaxcomponent(positiveor negative)attributabletononoperatingfixedcharges(theratioofnonoperatinginvestment tototalinvestment).Enteronlytheamountattributabletooperatingfixedchargesinthis row. 1520.IRSIncomeAdjustment-Thisamountisthedifferencebetweentaxableincomereported forIRSpurposesandthetaxableincomeshowninaccordancewithPart2.Apositivevalue representsanetincreasetotaxableincomeandanegativevaluerepresentsanetdecrease totaxableincome. 1530.FCCTaxableIncomeAdjustment-Thisshallcontainthenetof:(1)taxableincomenot includedabovewhichtheCommissionhasexpresslyallowedforratemakingpurposes;and (2)taxableincomeincludedabovewhichtheCommissionhasexpresslyexcludedfor ratemakingpurposes.Apositivevaluerepresentsataxableincomeallowanceanda negativevaluerepresentsataxableincomedisallowance. 1540.InvestmentTaxCreditAmortization-Enterthebalanceofaccount7210incolumns(b) and(c).Entertheamortizedbalanceofaccount7210incolumns(d)and(f)through(v). 1550.FCCInvestmentTaxCreditAdjustment-Thisshallcontainthenetof:(1)ITCnotinclude abovewhichtheCommissionhasexpresslyallowedforratemakingpurposes;and(2)the ITCincludedabovewhichtheCommissionhasexpresslyexcludedforratemaking purposes.Apositivevaluerepresentsanetallowancetoamortizedinvestmenttaxcredit andanegativevaluerepresentsanetdisallowance. 1590.NetFederalIncomeTaxes-Forcolumn(b),enterthetotalofaccounts7220andthe appropriateportionof7250minustheamortizedamountofaccount7210.Forcolumn(c), entertheamountcalculatedpursuanttothereportingcarrier'sCostAllocationManual.For column(e),thisamountisthetotalofrows1510and1540.Forcolumns(d)and(f) through(v),calculatethisamountbyapplyingtheapplicablestatutoryfederalincometax ratetotheadjustedtaxableincome(row1090plusrows1290,1520and1530lessrows 1190,1390,1490,1510)less(rows1540and1550).(i.e.,taxratex(1090+1290+1520 +1530-1190-1390-1490-1510)-[1540+1550].) FCCReport43-01-ReportDefinition December1998 Page16of25 Plant-In-Service Allinvestmentdatareportedincolumns(f)through(v)mustbecalculatedbyoneoftwo methods:(1)dividethesumofaveragemonthlyinvestmentsbythenumberofmonthsin thereportingperiod;(2)dividethesumoftheinvestmentbalancefortheendofthe previousyearandtheendofthemonthinvestmentbalancesforeachmonthinthecurrent reportingperiodbythenumberofmonthsinthereportingperiodplus1.Investmentdata reportedincolumns(b),(c)and(d)arereportedasbooked.Theaveragingmethodused mustbeconsistentwithARMISReports43-03and43-04. 1610.EqualAccessInvestment-Thisamountisequaltothetotalofallamountsthathavebeen removedfromtheprimaryinvestmentaccountspursuanttoSection36.191.Such investmentincludesonlythatinvestmentwhichisdirectlyrelatedtotheprovisionofequal access.Equalaccessinvestmentmustbereportedonthisrowinthefollowingcolumns, asappropriate:columns(e),(f),(g),(h)and(o)(ifthereportingcarrierhasanequalaccess rateelement)or,columns(n)and(p)(ifthereportingcarrierdoesnothaveanequalaccess rateelement),andincolumns(r)and(t).Allequalaccessinvestmentmustbeincluded onrows1620through1680.Thetotalofrows1620through1680willequalthesame amountasrow1610androw1690forcolumn(o). 1620.SupportPlant-Thetotalofaccounts2111through2124. 1630.OperatorSystemsEquipment-Thebalanceofaccount2220.
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4301PF98.PDF
  • Page13of25 Expenses 1110.EqualAccess-Thisamountisequaltothetotalofallamountsthathavebeenremoved fromtheprimaryexpenseaccountspursuanttoSection36.421.Suchexpensesincludeonly thoseexpenseswhicharedirectlyrelatedtotheprovisionofequalaccess.Equalaccess expensesmustbereportedonthisrowinthefollowingcolumns,asappropriate:columns (e),(f),(g),(h)and(o)(ifthereportingcarrierhasanequalaccessrateelement)or, columns(n)and(p)(ifthereportingcarrierdoesnothaveanequalaccessrateelement), andincolumns(r)and(t).Allequalaccessexpensesmustbeincludedonrows1120 through1185.Thetotalofrows1120through1185willequalthesameamountasrow 1110androw1190forcolumn(o). 1120.PlantSpecific-Thetotalofaccounts6112through6116,6121through6124,6211through 6220,6231,6232,6311through6362,and6411through6441. 1130.PlantNon-Specific-Thetotalofaccounts6511,6512and6531through6535. 1140.CustomerOperationsMarketing-Thetotalofaccounts6611through6613. 1150.CustomerOperationsServices-Thetotalofaccounts6621through6623. 1160.CorporateOperations-Thetotalofaccounts6711,6712,6721through6728and6790. 1170.Access-Thebalanceofaccount6540. 1180.Depreciation/Amortization-Thetotalofaccounts6561through6565. 1185.FCCExpenseAdjustment-Thisamountshallcontainthenetof:(1)expenseandother taxitemsnotincludedabovewhichtheCommissionhasexpresslyallowedforratemaking purposes;and(2)expenseandothertaxitemsincludedabovewhichtheCommissionhas expresslyexcludedforratemakingpurposes.Apositivevaluerepresentsanetallowance andanegativevaluerepresentsanetdisallowance. 1190.TotalOperatingExpenses-Thetotalofrows1120through1185. OtherOperatingItems 1290.OtherOperatingIncome/Losses-Thisamountshallcontainthenetofaccounts7110 through7160and7990.Apositivevaluerepresentsincomeandanegativevalue representsloss. FCCReport43-01-ReportDefinition December1998 Page14of25 Non-operatingItems 1320.IncomeEffectsofJurisdictionalRatemakingDifferences(Net)(Revenue)-Thebalanceof account7910.Apositivevaluerepresentsanincreasetonetincomeandanegativevalue representsadecreasetonetincome. 1330.ExtraordinaryItems(Revenue)-Thetotalofaccounts7610through7640.Amounts excludedfromratemakingareremovedinrow1370.Apositivevaluerepresentsan incomecreditandanegativevaluerepresentsanincomecharge. 1340.AllowanceforFundsUsedDuringConstruction(Revenue)-Thebalanceofaccount7340. Amountsexcludedfromratemakingareremovedinrow1370. 1350.SpecialCharges(Expense)-Thebalanceofaccount7370.Amountsexcludedfrom ratemakingareremovedinrow1370. 1360.AllOtherNon-operatingItems(Revenue)-Thetotalofaccounts7310through7330,7350 and7360.Amountsexcludedfromratemakingareremovedinrow1370.Apositivevalue representsincomeandanegativevaluerepresentsaloss. 1370.FCCNon-operatingAdjustment(Expense)-Thisamountshallcontainthenetof:(1)non- operatingitemsnotincludedabovewhichtheCommissionhasexpresslyallowedfor ratemakingpurposes;and(2)non-operatingitemsincludedabovewhichtheCommission hasexpresslyexcludedforratemakingpurposes.Apositivevaluerepresentsanet allowanceandanegativevaluerepresentsanetdisallowance.ThisrowwillNOTinclude anyAFUDCasaPart65Adjustment. 1390.TotalNon-operatingItems(Expense)-Thetotalofrows1350and1370lessrows1320, 1330,1340and1360. OtherTaxes 1410.StateandLocalIncome-Thetotalofaccount7230andtheappropriateportionofaccount 7250forcolumn(b).Forcolumn(c),entertheamountcalculatedpursuanttothereporting carrier'sCostAllocationManual.EntertheamountapplicabletoSNFAsandintra- companytransactionsincolumn(d).Forcolumns(f)through(v),allocatethisamount betweenthestateandinterstatejurisdictionspursuanttoSection36.412,andallocatethe interstateamountamongtheaccesselementspursuanttoSection69.402(a). 1420.OtherStateandLocal-Thebalanceofaccount7240forcolumn(b).Forcolumn(c)enter theamountcalculatedpursuanttothereportingcarrier'sCostAllocationManual.Enterthe amountapplicabletoSNFAsandintra-companytransactionsincolumn(d).Calculatethis amountfortheremainingcolumnspursuanttoSection36.412. 1490.TotalOtherTaxes-Thetotalofrows1410and1420. FCCReport43-01-ReportDefinition December1998 Page15of25 FederalIncomeTaxes 1510.FixedCharges-Theamountoffixedcharges(accounts7510,7520,7530and7540) attributabletotheoperationsisobtainedbysubtractingthetaxcomponent(positiveor negative)attributabletononoperatingfixedcharges(theratioofnonoperatinginvestment tototalinvestment).Enteronlytheamountattributabletooperatingfixedchargesinthis row. 1520.IRSIncomeAdjustment-Thisamountisthedifferencebetweentaxableincomereported forIRSpurposesandthetaxableincomeshowninaccordancewithPart2.Apositivevalue representsanetincreasetotaxableincomeandanegativevaluerepresentsanetdecrease totaxableincome. 1530.FCCTaxableIncomeAdjustment-Thisshallcontainthenetof:(1)taxableincomenot includedabovewhichtheCommissionhasexpresslyallowedforratemakingpurposes;and (2)taxableincomeincludedabovewhichtheCommissionhasexpresslyexcludedfor ratemakingpurposes.Apositivevaluerepresentsataxableincomeallowanceanda negativevaluerepresentsataxableincomedisallowance. 1540.InvestmentTaxCreditAmortization-Enterthebalanceofaccount7210incolumns(b) and(c).Entertheamortizedbalanceofaccount7210incolumns(d)and(f)through(v). 1550.FCCInvestmentTaxCreditAdjustment-Thisshallcontainthenetof:(1)ITCnotinclude abovewhichtheCommissionhasexpresslyallowedforratemakingpurposes;and(2)the ITCincludedabovewhichtheCommissionhasexpresslyexcludedforratemaking purposes.Apositivevaluerepresentsanetallowancetoamortizedinvestmenttaxcredit andanegativevaluerepresentsanetdisallowance. 1590.NetFederalIncomeTaxes-Forcolumn(b),enterthetotalofaccounts7220andthe appropriateportionof7250minustheamortizedamountofaccount7210.Forcolumn(c), entertheamountcalculatedpursuanttothereportingcarrier'sCostAllocationManual.For column(e),thisamountisthetotalofrows1510and1540.Forcolumns(d)and(f) through(v),calculatethisamountbyapplyingtheapplicablestatutoryfederalincometax ratetotheadjustedtaxableincome(row1090plusrows1290,1520and1530lessrows 1190,1390,1490,1510)less(rows1540and1550).(i.e.,taxratex(1090+1290+1520 +1530-1190-1390-1490-1510)-[1540+1550].) FCCReport43-01-ReportDefinition December1998 Page16of25 Plant-In-Service Allinvestmentdatareportedincolumns(f)through(v)mustbecalculatedbyoneoftwo methods:(1)dividethesumofaveragemonthlyinvestmentsbythenumberofmonthsin thereportingperiod;(2)dividethesumoftheinvestmentbalancefortheendofthe previousyearandtheendofthemonthinvestmentbalancesforeachmonthinthecurrent reportingperiodbythenumberofmonthsinthereportingperiodplus1.Investmentdata reportedincolumns(b),(c)and(d)arereportedasbooked.Theaveragingmethodused mustbeconsistentwithARMISReports43-03and43-04. 1610.EqualAccessInvestment-Thisamountisequaltothetotalofallamountsthathavebeen removedfromtheprimaryinvestmentaccountspursuanttoSection36.191.Such investmentincludesonlythatinvestmentwhichisdirectlyrelatedtotheprovisionofequal access.Equalaccessinvestmentmustbereportedonthisrowinthefollowingcolumns, asappropriate:columns(e),(f),(g),(h)and(o)(ifthereportingcarrierhasanequalaccess rateelement)or,columns(n)and(p)(ifthereportingcarrierdoesnothaveanequalaccess rateelement),andincolumns(r)and(t).Allequalaccessinvestmentmustbeincluded onrows1620through1680.Thetotalofrows1620through1680willequalthesame amountasrow1610androw1690forcolumn(o). 1620.SupportPlant-Thetotalofaccounts2111through2124. 1630.OperatorSystemsEquipment-Thebalanceofaccount2220.
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304C98.PDF
  • 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 Page153of158 8018 FCCInvestmentTaxCreditwhichisthenetofthefollowing:(1)InvestmentTax CreditnotincludedabovethattheFCChasexpresslyallowedforratemaking purposes;and(2)theInvestmentTaxCreditincludedabovethattheFCChas expresslydisallowedforratemakingpurposepursuanttoPart65. b)FederalIncomeTax 8020 FederalincometaxthatisallocatedpursuanttoSection36.412(b).Thisamount equalsRow8021timesthestatutoryfederalIncometaxratelessRows8015and 8018. 8021 ApproximatenettaxableincomeusedtoallocateFederalIncomeTaxpursuantto Sections36.412(b)and69.402(a).ThisamountequalsthesumofRows4066,4070, 4120,8013,and8014lessRows4072,7351,8007,and8010. 8030 TotalOperatingTaxes,totalofRows8007and8020. VII.ReturnData 8040 TotalofRow2260lessRow3430. 8041 NetReturnequalsthesumofRows4066,4070,4090,and4120lessRows4072, 7351,and8030.
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304P98.PDF
  • 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 Page153of158 8018 FCCInvestmentTaxCreditwhichisthenetofthefollowing:(1)InvestmentTax CreditnotincludedabovethattheFCChasexpresslyallowedforratemaking purposes;and(2)theInvestmentTaxCreditincludedabovethattheFCChas expresslydisallowedforratemakingpurposepursuanttoPart65. b)FederalIncomeTax 8020 FederalincometaxthatisallocatedpursuanttoSection36.412(b).Thisamount equalsRow8021timesthestatutoryfederalIncometaxratelessRows8015and 8018. 8021 ApproximatenettaxableincomeusedtoallocateFederalIncomeTaxpursuantto Sections36.412(b)and69.402(a).ThisamountequalsthesumofRows4066,4070, 4120,8013,and8014lessRows4072,7351,8007,and8010. 8030 TotalOperatingTaxes,totalofRows8007and8020. VII.ReturnData 8040 TotalofRow2260lessRow3430. 8041 NetReturnequalsthesumofRows4066,4070,4090,and4120lessRows4072, 7351,and8030.
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304PF98.PDF
  • 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 Page153of158 8018 FCCInvestmentTaxCreditwhichisthenetofthefollowing:(1)InvestmentTax CreditnotincludedabovethattheFCChasexpresslyallowedforratemaking purposes;and(2)theInvestmentTaxCreditincludedabovethattheFCChas expresslydisallowedforratemakingpurposepursuanttoPart65. b)FederalIncomeTax 8020 FederalincometaxthatisallocatedpursuanttoSection36.412(b).Thisamount equalsRow8021timesthestatutoryfederalIncometaxratelessRows8015and 8018. 8021 ApproximatenettaxableincomeusedtoallocateFederalIncomeTaxpursuantto Sections36.412(b)and69.402(a).ThisamountequalsthesumofRows4066,4070, 4120,8013,and8014lessRows4072,7351,8007,and8010. 8030 TotalOperatingTaxes,totalofRows8007and8020. VII.ReturnData 8040 TotalofRow2260lessRow3430. 8041 NetReturnequalsthesumofRows4066,4070,4090,and4120lessRows4072, 7351,and8030.
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4301C99.PDF
  • Column (b). For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra- company transactions in Column (d). For Columns (f) through (v), allocate this amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). Note: This row has no Class B account level reporting. 1420.Other State and Local - The balance of Account 7240 for Column (b). For Column (c) enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). Calculate this amount for the remaining columns pursuant to Section
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4301P99.PDF
  • Column (b). For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra- company transactions in Column (d). For Columns (f) through (v), allocate this amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). Note: This row has no Class B account level reporting. 1420.Other State and Local - The balance of Account 7240 for Column (b). For Column (c) enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). Calculate this amount for the remaining columns pursuant to Section
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4304C99.PDF
  • 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 allocated pursuant to Sections 36.412(b) and 69.402(a). 8001 Approximate net taxable income used to allocate state and local income taxes pursuant to Sections 36.412(b) and 69.402(a). 8002 Other state and local taxes that are directly assigned pursuant to Section 36.412(c). 8003 All other state and local taxes that are allocated pursuant to Section 36.412(c). 8004 Telecommunications Plant in Service used to allocate all other state and local
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4304P99.PDF
  • 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 allocated pursuant to Sections 36.412(b) and 69.402(a). 8001 Approximate net taxable income used to allocate state and local income taxes pursuant to Sections 36.412(b) and 69.402(a). 8002 Other state and local taxes that are directly assigned pursuant to Section 36.412(c). 8003 All other state and local taxes that are allocated pursuant to Section 36.412(c). 8004 Telecommunications Plant in Service used to allocate all other state and local
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4301C00.PDF
  • Column (b). For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra- company transactions in Column (d). For Columns (f) through (v), allocate this amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). Note: This row has no Class B account level reporting. FCC Report 43-01 ­ Rep. Def. ­ InstructionsDecember 2000 Page 21 of 31 1420.Other State and Local - The balance of Account 7240 for Column (b). For Column (c) enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4301P00.PDF
  • Column (b). For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra- company transactions in Column (d). For Columns (f) through (v), allocate this amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). Note: This row has no Class B account level reporting. FCC Report 43-01 ­ Rep. Def. ­ InstructionsDecember 2000 Page 21 of 31 1420.Other State and Local - The balance of Account 7240 for Column (b). For Column (c) enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4304C00.PDF
  • 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 December 2000 Page 115 of 121 . 8001 Approximate net taxable income used to allocate state and local income taxes pursuant to Sections 36.412(b) and 69.402(a). 8002 Other state and local taxes that are directly assigned pursuant to Section 36.412(c). 8003 All other state and local taxes that are allocated pursuant to
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4304P00.PDF
  • 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 December 2000 Page 115 of 121 . 8001 Approximate net taxable income used to allocate state and local income taxes pursuant to Sections 36.412(b) and 69.402(a). 8002 Other state and local taxes that are directly assigned pursuant to Section 36.412(c). 8003 All other state and local taxes that are allocated pursuant to
• http://www.fcc.gov/wcb/armis/documents/2001PDFs/4301C01.PDF
  • for Column (b). For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). For Columns (f) through (v), allocate this amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). Note: This row has no Class B account level reporting. FCC Report 43-01 ­ Rep. Def. ­ InstructionsDecember 2001 Page 15 of 24 1420.Other State and Local - The balance of Account 7240 for Column (b). For Column (c) enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions
• http://www.fcc.gov/wcb/armis/documents/2001PDFs/4301P01.PDF
  • for Column (b). For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). For Columns (f) through (v), allocate this amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). Note: This row has no Class B account level reporting. FCC Report 43-01 ­ Rep. Def. ­ InstructionsDecember 2001 Page 15 of 24 1420.Other State and Local - The balance of Account 7240 for Column (b). For Column (c) enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions
• http://www.fcc.gov/wcb/armis/documents/2001PDFs/4304C01.PDF
  • ­ 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 taxes pursuant to Sections 36.412(b) and 69.402(a). 8002 Other state and local taxes that are directly assigned pursuant to Section 36.412(c). 8003 All other state and local taxes that are allocated pursuant to Section 36.412(c). 8005 Total other state and local taxes that are allocated pursuant to Section
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4301c02.pdf
  • for Column (b). For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). For Columns (f) through (v), allocate this amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). Note: This row has no Class B account level reporting. FCC Report 43-01 ­ Report Definition December 2002 Page 16 of 27 1420 Other State and Local - The balance of Account 7240 for Column (b). For Column (c) enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4301p02.pdf
  • for Column (b). For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). For Columns (f) through (v), allocate this amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). Note: This row has no Class B account level reporting. FCC Report 43-01 ­ Report Definition December 2002 Page 16 of 27 1420 Other State and Local - The balance of Account 7240 for Column (b). For Column (c) enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4304c02.pdf
  • 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 . 8001 Approximate net taxable income used to allocate state and local income taxes pursuant to Sections 36.412(b) and 69.402(a). 8002 Other state and local taxes that are directly assigned pursuant to Section 36.412(c). 8003 All other state and local taxes that are allocated pursuant to Section 36.412(c).
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4304p02.pdf
  • 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 . 8001 Approximate net taxable income used to allocate state and local income taxes pursuant to Sections 36.412(b) and 69.402(a). 8002 Other state and local taxes that are directly assigned pursuant to Section 36.412(c). 8003 All other state and local taxes that are allocated pursuant to Section 36.412(c).
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4301c03.pdf
  • for Column (b). For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). For Columns (f) through (v), allocate this amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). Note: This row has no Class B account level reporting. 1420 Other State and Local - The balance of Account 7240 for Column (b). For Column (c) enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). Calculate this amount for the remaining columns pursuant to
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4301p03.pdf
  • for Column (b). For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). For Columns (f) through (v), allocate this amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). Note: This row has no Class B account level reporting. 1420 Other State and Local - The balance of Account 7240 for Column (b). For Column (c) enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). Calculate this amount for the remaining columns pursuant to
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4304c03.pdf
  • 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 taxes pursuant to Sections 36.412(b) and 69.402(a). 8002 Other state and local taxes that are directly assigned pursuant to Section 36.412(c). 8003 All other state and local taxes that are allocated pursuant to Section 36.412(c). FCC Report 43-04 ­ Report Definition December 2003 Page 28 of 31 8005
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4304p03.pdf
  • 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 taxes pursuant to Sections 36.412(b) and 69.402(a). 8002 Other state and local taxes that are directly assigned pursuant to Section 36.412(c). 8003 All other state and local taxes that are allocated pursuant to Section 36.412(c). FCC Report 43-04 ­ Report Definition December 2003 Page 28 of 31 8005
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4301c04.pdf
  • for Column (b). For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). For Columns (f) through (v), allocate this amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). Note: This row has no Class B account level reporting. 1420 Other State and Local - The balance of Account 7240 for Column (b). For Column (c) enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). Calculate this amount for the remaining columns pursuant to
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4301p04.pdf
  • for Column (b). For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). For Columns (f) through (v), allocate this amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). Note: This row has no Class B account level reporting. 1420 Other State and Local - The balance of Account 7240 for Column (b). For Column (c) enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). Calculate this amount for the remaining columns pursuant to
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4304c04.pdf
  • 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 taxes pursuant to Sections 36.412(b) and 69.402(a). FCC Report 43-04 ­ Report Definition December 2004 Page 28 of 31 8002 Other state and local taxes that are directly assigned pursuant to Section 36.412(c). 8003 All other state and local taxes that are allocated pursuant to Section 36.412(c). 8005
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4304p04.pdf
  • 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 taxes pursuant to Sections 36.412(b) and 69.402(a). FCC Report 43-04 ­ Report Definition December 2004 Page 28 of 31 8002 Other state and local taxes that are directly assigned pursuant to Section 36.412(c). 8003 All other state and local taxes that are allocated pursuant to Section 36.412(c). 8005
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4301c05.pdf
  • for Column (b). For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). For Columns (f) through (v), allocate this amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). Note: This row has no Class B account level reporting. 1420 Other State and Local - The balance of Account 7240 for Column (b). For Column (c) enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). Calculate this amount for the remaining columns pursuant to
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4301p05.pdf
  • for Column (b). For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). For Columns (f) through (v), allocate this amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). Note: This row has no Class B account level reporting. 1420 Other State and Local - The balance of Account 7240 for Column (b). For Column (c) enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). Calculate this amount for the remaining columns pursuant to
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4304c05.pdf
  • 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 taxes pursuant to Sections 36.412(b) and 69.402(a). FCC Report 43-04 ­ Report Definition December 2005 Page 28 of 31 8002 Other state and local taxes that are directly assigned pursuant to Section 36.412(c). 8003 All other state and local taxes that are allocated pursuant to Section 36.412(c). 8005
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4304p05.pdf
  • 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 taxes pursuant to Sections 36.412(b) and 69.402(a). FCC Report 43-04 ­ Report Definition December 2005 Page 28 of 31 8002 Other state and local taxes that are directly assigned pursuant to Section 36.412(c). 8003 All other state and local taxes that are allocated pursuant to Section 36.412(c). 8005
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4301c06.pdf
  • for Column (b). For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). For Columns (f) through (v), allocate this amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). Note: This row has no Class B account level reporting. 1420 Other State and Local - The balance of Account 7240 for Column (b). For Column (c) enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). Calculate this amount for the remaining columns pursuant to
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4301p06.pdf
  • for Column (b). For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). For Columns (f) through (v), allocate this amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). Note: This row has no Class B account level reporting. 1420 Other State and Local - The balance of Account 7240 for Column (b). For Column (c) enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). Calculate this amount for the remaining columns pursuant to
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4304c06.pdf
  • 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 taxes pursuant to Sections 36.412(b) and 69.402(a). FCC Report 43-04 ­ Report Definition December 2006 Page 28 of 31 8002 Other state and local taxes that are directly assigned pursuant to Section 36.412(c). 8003 All other state and local taxes that are allocated pursuant to Section 36.412(c). 8005
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4304p06.pdf
  • 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 taxes pursuant to Sections 36.412(b) and 69.402(a). FCC Report 43-04 ­ Report Definition December 2006 Page 28 of 31 8002 Other state and local taxes that are directly assigned pursuant to Section 36.412(c). 8003 All other state and local taxes that are allocated pursuant to Section 36.412(c). 8005
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4301c07.pdf
  • for Column (b). For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). For Columns (f) through (v), allocate this amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). Note: This row has no Class B account level reporting. 1420 Other State and Local - The balance of Account 7240 for Column (b). For Column (c) enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). Calculate this amount for the remaining columns pursuant to
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4301p07.pdf
  • for Column (b). For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). For Columns (f) through (v), allocate this amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). Note: This row has no Class B account level reporting. 1420 Other State and Local - The balance of Account 7240 for Column (b). For Column (c) enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra-company transactions in Column (d). Calculate this amount for the remaining columns pursuant to
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4304c07.pdf
  • 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 taxes pursuant to Sections 36.412(b) and 69.402(a). FCC Report 43-04 ­ Report Definition December 2007 Page 28 of 31 8002 Other state and local taxes that are directly assigned pursuant to Section 36.412(c). 8003 All other state and local taxes that are allocated pursuant to Section 36.412(c). 8005
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4304p07.pdf
  • 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 taxes pursuant to Sections 36.412(b) and 69.402(a). FCC Report 43-04 ­ Report Definition December 2007 Page 28 of 31 8002 Other state and local taxes that are directly assigned pursuant to Section 36.412(c). 8003 All other state and local taxes that are allocated pursuant to Section 36.412(c). 8005
• http://www.fcc.gov/wcb/armis/documents/2009PDFs/4301c09.pdf
  • For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. For Columns (d) and (e), enter the amount applicable to SNFA, Intra-Company, and Other Adjustment. For columns (f) through (v), enter the amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). This should also include Net Federal Income Taxes as follows: Total Operating Revenues (Row 1090), Other Operating Income/Losses (Row 1290), IRS Income Adjustment (Row 1520), and FCC Taxable Income Adjustment (Row 1530) less Total Operating Expenses (Row 1190), Total Non-operating Items (Row 1390), Operating State Taxes, Operating Local Taxes, Operating Other Taxes, and Fixed Charges (Row 1510) times the applicable
• http://www.fcc.gov/wcb/armis/documents/2009PDFs/4301p09.pdf
  • For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. For Columns (d) and (e), enter the amount applicable to SNFA, Intra-Company, and Other Adjustment. For columns (f) through (v), enter the amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). This should also include Net Federal Income Taxes as follows: Total Operating Revenues (Row 1090), Other Operating Income/Losses (Row 1290), IRS Income Adjustment (Row 1520), and FCC Taxable Income Adjustment (Row 1530) less Total Operating Expenses (Row 1190), Total Non-operating Items (Row 1390), Operating State Taxes, Operating Local Taxes, Operating Other Taxes, and Fixed Charges (Row 1510) times the applicable
• http://www.fcc.gov/wcb/armis/documents/2010PDFs/4301c10.pdf
  • For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. For Columns (d) and (e), enter the amount applicable to SNFA, Intra-Company, and Other Adjustment. For columns (f) through (v), enter the amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). This should also include Net Federal Income Taxes as follows: Total Operating Revenues (Row 1090), Other Operating Income/Losses (Row 1290), IRS Income Adjustment (Row 1520), and FCC Taxable Income Adjustment (Row 1530) less Total Operating Expenses (Row 1190), Total Non-operating Items (Row 1390), Operating State Taxes, Operating Local Taxes, Operating Other Taxes, and Fixed Charges (Row 1510) times the applicable
• http://www.fcc.gov/wcb/armis/documents/2010PDFs/4301p10.pdf
  • For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. For Columns (d) and (e), enter the amount applicable to SNFA, Intra-Company, and Other Adjustment. For columns (f) through (v), enter the amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). This should also include Net Federal Income Taxes as follows: Total Operating Revenues (Row 1090), Other Operating Income/Losses (Row 1290), IRS Income Adjustment (Row 1520), and FCC Taxable Income Adjustment (Row 1530) less Total Operating Expenses (Row 1190), Total Non-operating Items (Row 1390), Operating State Taxes, Operating Local Taxes, Operating Other Taxes, and Fixed Charges (Row 1510) times the applicable
• http://www.fcc.gov/wcb/armis/documents/dkt_86_182_order_da_90_30.pdf
  • Row 7351 -The instruction is revised to read, "Total Operating Expenses, the total of rows 84, 92, 5080, 6270, 7320, 7334, and row 7350. NOTE: Carriers must include amounts on rows 84 and 92". Row 8000 -The instruction is revised to read, "State and local income taxes and local gross receipts taxes that are allocated pursuant to Sections 36.412(b} and 69.402(a}". Row 8005 -The instruction is revised to read, "Total other state and local taxes that are allocated pursuant to Section 69.402(b). NOTE: Column (d) is the total of rows 8002 and 8003". . Row 8013 -The instruction is revised to read, "Internal Revenue Service income adjustment that is the difference between taxable income reported for Internal Revenue Service purposes and
• http://www.fcc.gov/wcb/armis/documents/order_da_91_143.pdf
  • ratemaking purposes pursuant to Part 65" Row 8020 is revised to read, "Federal income tax that is allocated pursuant to Section 36.412(b). This amount equals (row 8021 times the statutory federal income tax rate) less rows 8015 and 8018." Row 8021 is revised to read, "Approximate net taxable income used to allocate Federal Income Tax pursuant to Sections 36.412(b) and 69.402(a). This amount -9 - 4072,7351,8007 equals the sum of rows 4066,4120,8013 and 8014 less rows and 8010." Row 8041 is revised to read, "Net Return equals the sum of rows 4066, 4090, and 4120 less rows 4072, 7351 and 8030." Row 9002 is revised to read, "Universal Service Fund expense allocation which is calculated pursuant to Sections 36.601-.641. Carriers with
• http://www.fcc.gov/wcb/armis/instructions/2009/definitions01.htm
  • For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. For Columns (d) and (e), enter the amount applicable to SNFA, Intra-Company, and Other Adjustment. For columns (f) through (v), enter the amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). This should also include Net Federal Income Taxes as follows: Total Operating Revenues (Row 1090), Other Operating Income/Losses (Row 1290), IRS Income Adjustment (Row 1520), and FCC Taxable Income Adjustment (Row 1530) less Total Operating Expenses (Row 1190), Total Non-operating Items (Row 1390), Operating State Taxes, Operating Local Taxes, Operating Other Taxes, and Fixed Charges (Row 1510) times the applicable
• http://www.fcc.gov/wcb/armis/instructions/2011/definitions01.htm
  • For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. For Columns (d) and (e), enter the amount applicable to SNFA, Intra-Company, and Other Adjustment. For columns (f) through (v), enter the amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). This should also include Net Federal Income Taxes as follows: Total Operating Revenues (Row 1090), Other Operating Income/Losses (Row 1290), IRS Income Adjustment (Row 1520), and FCC Taxable Income Adjustment (Row 1530) less Total Operating Expenses (Row 1190), Total Non-operating Items (Row 1390), Operating State Taxes, Operating Local Taxes, Operating Other Taxes, and Fixed Charges (Row 1510) times the applicable