FCC Web Documents citing 69.408

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

• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304C98.PDF
  • 7254 NumberofTWXconnectionsusedtoapportionTWXexpensesbetweenthe operationsdatanotrequired.Enter"N/A." FCCReport43-04-Rep.Def.RowInstructions December1998 Page150of158 7255 Exchange,semi-publictelephoneanddirectoryadvertisingexpensesareOtherBilling andCollectingExpensesallocatedtoexchangedatanotrequired.Enter"N/A." 7256 PrivatelineexpensesareOtherBillingandCollectingExpensesallocatedtoprivate lineservicesdatanotrequired.Enter"N/A." 7257 Privatelineaccountsequalthenumberofintrastateandinterstateprivatelineservice accountsdatanotrequired.Enter"N/A." 7258 EndusercommonlineaccessbillingexpensesareOtherBillingandCollecting Expensesassignedorapportionedtoenduseractivitydatanotrequired.Enter "N/A." 7259 TotalOtherBillingandCollectingExpenses,thetotalofRows7246and7250. 7260 Reserved. (c)CarrierAccessChargeBillingandCollectingExpenses 7270 Carrieraccesschargebillingandcollectingexpensesthatareallocatedpursuantto Section36.381(b). Part69Detail 7280 RevenueAccountingExpensesthatareattributabletoEndUserCommonLineaccess (SubscriberLineCharge)billingsthataredirectlyassignedpursuanttoSection 69.407(a). 7281 RevenueAccountingExpensesthatareattributabletoacarrier'scarrieraccessbilling andcollectingexpensesandareallocatedpursuanttoSection69.407(b). 7282 InvestmentinCOE,IOT,andC&WFusedtoallocateRevenueAccountingExpenses thatareattributedtothecarrier'scarrieraccessbillingandcollectingexpenses(except thatnosuchRevenueAccountingExpenseareallocatedtotheCommonLineelement) pursuanttoSection69.407(b). 7283 AllOtherRevenueAccountingExpensesthataredirectlyassignedpursuanttoSection 69.407(d). 7290 TotalCategory2,CustomerServices(RevenueAccounting),totalofRows7236, 7259,7270,7280,7281,and7283.Exception:forColumnd,includeinthetotal onlyRows7236,7259,and7270. (3) Category3-AllOtherCustomerServicesExpenses 7300 AllOtherCustomerServicesexpensesthatareallocatedpursuanttoSections 36.382(a)and69.408. FCCReport43-04-Rep.Def.RowInstructions December1998 Page151of158 7301 TotalCategories1and2CustomerServicesExpensesthatareusedtoallocate Category3pursuanttoSection36.381(a),(totalofRows7220and7290). 7302 CombinedexpensesthatareusedtoallocateAllOtherCustomerServicesExpenses pursuanttoSection69.408(a). 7310 TotalOtherCustomerServicesExpenses,totalofRows7220,7290,and7300. 7320 TotalCustomerOperationsExpenses,totalofRows7000,7060,7076and7310. D.CorporateOperationsExpenses 7330 ExtendedAreaServicessettlementsthataredirectlyassignedpursuanttoSection 36.392(b). 7331 AllotherCorporateOperationExpensesthatareallocatedpursuanttoSection 36.392(c). 7332 Part36BigThreeExpensesthatareusedtoallocateAllOtherCorporateOperations ExpensespursuanttoSection36.392(c). 7333 Part69BigThreeExpensesusedtoallocateAllOtherCorporateOperationsExpenses pursuanttoSection69.409(a). 7334 TotalCorporateOperationsExpenses,totalofRows7330and7331. E.FCCExpensesAdjustment 7350 FCCexpenseadjustmentisthenetofthefollowing:(1)expensesnotincludedabove thattheFCChasexpresslyallowedforratemakingpurposes;and(2)expenses includedabovethattheFCChasexpresslydisallowedforratemakingpurposes.See Sections65.450,65.820,and65.830.ThisrowwillNOTincludeanyAFUDC, Account7340,asaPart65Adjustment. 7351 TotalOperatingExpenses,thetotalofRows84,92,5080,6270,7320,7334,and 7350.NOTE:Carriersmustincludeamountsonrows84and92. F.OperatingTaxes 1.StateandLocalTaxes 8000 StateandlocaltaxesthatareallocatedpursuanttoSections36.412(b)and69.402(a). 8001 Approximatenettaxableincomeusedtoallocatestateandlocalincometaxespursuant toSections36.412(b)and69.402(a). 8002 OtherstateandlocaltaxesthataredirectlyassignedpursuanttoSection36.412(c). FCCReport43-04-Rep.Def.RowInstructions December1998 Page152of158 8003 AllotherstateandlocaltaxesthatareallocatedpursuanttoSection36.412(c). 8004 TelecommunicationsPlantinServiceusedtoallocateallotherstateandlocaltaxes pursuanttoSection36.412(c). 8005 TotalotherstateandlocaltaxesthatareallocatedpursuanttoSection69.402(b). NOTE:Column(d)isthetotalofrows8002and8003. 8006 CombinedinvestmentusedtoallocateotherstateandlocaltaxespursuanttoSection 69.402(b). 8007 Totalstateandlocaltaxes,totalofrows8000,8002,8003,and8005.Exception:for Columnd,includeintotalonlyrows8000,8002,and8003. 2.FederalIncomeTax a)FederalIncomeTaxRelatedItems 8010 Fixedchargesthataresubtractedinthecalculationofapproximatenettaxableincome pursuanttoSections36.223(a),36.412(b)(4),and69.411andwhichincludeamounts
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304P98.PDF
  • 7254 NumberofTWXconnectionsusedtoapportionTWXexpensesbetweenthe operationsdatanotrequired.Enter"N/A." FCCReport43-04-Rep.Def.RowInstructions December1998 Page150of158 7255 Exchange,semi-publictelephoneanddirectoryadvertisingexpensesareOtherBilling andCollectingExpensesallocatedtoexchangedatanotrequired.Enter"N/A." 7256 PrivatelineexpensesareOtherBillingandCollectingExpensesallocatedtoprivate lineservicesdatanotrequired.Enter"N/A." 7257 Privatelineaccountsequalthenumberofintrastateandinterstateprivatelineservice accountsdatanotrequired.Enter"N/A." 7258 EndusercommonlineaccessbillingexpensesareOtherBillingandCollecting Expensesassignedorapportionedtoenduseractivitydatanotrequired.Enter "N/A." 7259 TotalOtherBillingandCollectingExpenses,thetotalofRows7246and7250. 7260 Reserved. (c)CarrierAccessChargeBillingandCollectingExpenses 7270 Carrieraccesschargebillingandcollectingexpensesthatareallocatedpursuantto Section36.381(b). Part69Detail 7280 RevenueAccountingExpensesthatareattributabletoEndUserCommonLineaccess (SubscriberLineCharge)billingsthataredirectlyassignedpursuanttoSection 69.407(a). 7281 RevenueAccountingExpensesthatareattributabletoacarrier'scarrieraccessbilling andcollectingexpensesandareallocatedpursuanttoSection69.407(b). 7282 InvestmentinCOE,IOT,andC&WFusedtoallocateRevenueAccountingExpenses thatareattributedtothecarrier'scarrieraccessbillingandcollectingexpenses(except thatnosuchRevenueAccountingExpenseareallocatedtotheCommonLineelement) pursuanttoSection69.407(b). 7283 AllOtherRevenueAccountingExpensesthataredirectlyassignedpursuanttoSection 69.407(d). 7290 TotalCategory2,CustomerServices(RevenueAccounting),totalofRows7236, 7259,7270,7280,7281,and7283.Exception:forColumnd,includeinthetotal onlyRows7236,7259,and7270. (3) Category3-AllOtherCustomerServicesExpenses 7300 AllOtherCustomerServicesexpensesthatareallocatedpursuanttoSections 36.382(a)and69.408. FCCReport43-04-Rep.Def.RowInstructions December1998 Page151of158 7301 TotalCategories1and2CustomerServicesExpensesthatareusedtoallocate Category3pursuanttoSection36.381(a),(totalofRows7220and7290). 7302 CombinedexpensesthatareusedtoallocateAllOtherCustomerServicesExpenses pursuanttoSection69.408(a). 7310 TotalOtherCustomerServicesExpenses,totalofRows7220,7290,and7300. 7320 TotalCustomerOperationsExpenses,totalofRows7000,7060,7076and7310. D.CorporateOperationsExpenses 7330 ExtendedAreaServicessettlementsthataredirectlyassignedpursuanttoSection 36.392(b). 7331 AllotherCorporateOperationExpensesthatareallocatedpursuanttoSection 36.392(c). 7332 Part36BigThreeExpensesthatareusedtoallocateAllOtherCorporateOperations ExpensespursuanttoSection36.392(c). 7333 Part69BigThreeExpensesusedtoallocateAllOtherCorporateOperationsExpenses pursuanttoSection69.409(a). 7334 TotalCorporateOperationsExpenses,totalofRows7330and7331. E.FCCExpensesAdjustment 7350 FCCexpenseadjustmentisthenetofthefollowing:(1)expensesnotincludedabove thattheFCChasexpresslyallowedforratemakingpurposes;and(2)expenses includedabovethattheFCChasexpresslydisallowedforratemakingpurposes.See Sections65.450,65.820,and65.830.ThisrowwillNOTincludeanyAFUDC, Account7340,asaPart65Adjustment. 7351 TotalOperatingExpenses,thetotalofRows84,92,5080,6270,7320,7334,and 7350.NOTE:Carriersmustincludeamountsonrows84and92. F.OperatingTaxes 1.StateandLocalTaxes 8000 StateandlocaltaxesthatareallocatedpursuanttoSections36.412(b)and69.402(a). 8001 Approximatenettaxableincomeusedtoallocatestateandlocalincometaxespursuant toSections36.412(b)and69.402(a). 8002 OtherstateandlocaltaxesthataredirectlyassignedpursuanttoSection36.412(c). FCCReport43-04-Rep.Def.RowInstructions December1998 Page152of158 8003 AllotherstateandlocaltaxesthatareallocatedpursuanttoSection36.412(c). 8004 TelecommunicationsPlantinServiceusedtoallocateallotherstateandlocaltaxes pursuanttoSection36.412(c). 8005 TotalotherstateandlocaltaxesthatareallocatedpursuanttoSection69.402(b). NOTE:Column(d)isthetotalofrows8002and8003. 8006 CombinedinvestmentusedtoallocateotherstateandlocaltaxespursuanttoSection 69.402(b). 8007 Totalstateandlocaltaxes,totalofrows8000,8002,8003,and8005.Exception:for Columnd,includeintotalonlyrows8000,8002,and8003. 2.FederalIncomeTax a)FederalIncomeTaxRelatedItems 8010 Fixedchargesthataresubtractedinthecalculationofapproximatenettaxableincome pursuanttoSections36.223(a),36.412(b)(4),and69.411andwhichincludeamounts
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304PF98.PDF
  • 7254 NumberofTWXconnectionsusedtoapportionTWXexpensesbetweenthe operationsdatanotrequired.Enter"N/A." FCCReport43-04-Rep.Def.RowInstructions December1998 Page150of158 7255 Exchange,semi-publictelephoneanddirectoryadvertisingexpensesareOtherBilling andCollectingExpensesallocatedtoexchangedatanotrequired.Enter"N/A." 7256 PrivatelineexpensesareOtherBillingandCollectingExpensesallocatedtoprivate lineservicesdatanotrequired.Enter"N/A." 7257 Privatelineaccountsequalthenumberofintrastateandinterstateprivatelineservice accountsdatanotrequired.Enter"N/A." 7258 EndusercommonlineaccessbillingexpensesareOtherBillingandCollecting Expensesassignedorapportionedtoenduseractivitydatanotrequired.Enter "N/A." 7259 TotalOtherBillingandCollectingExpenses,thetotalofRows7246and7250. 7260 Reserved. (c)CarrierAccessChargeBillingandCollectingExpenses 7270 Carrieraccesschargebillingandcollectingexpensesthatareallocatedpursuantto Section36.381(b). Part69Detail 7280 RevenueAccountingExpensesthatareattributabletoEndUserCommonLineaccess (SubscriberLineCharge)billingsthataredirectlyassignedpursuanttoSection 69.407(a). 7281 RevenueAccountingExpensesthatareattributabletoacarrier'scarrieraccessbilling andcollectingexpensesandareallocatedpursuanttoSection69.407(b). 7282 InvestmentinCOE,IOT,andC&WFusedtoallocateRevenueAccountingExpenses thatareattributedtothecarrier'scarrieraccessbillingandcollectingexpenses(except thatnosuchRevenueAccountingExpenseareallocatedtotheCommonLineelement) pursuanttoSection69.407(b). 7283 AllOtherRevenueAccountingExpensesthataredirectlyassignedpursuanttoSection 69.407(d). 7290 TotalCategory2,CustomerServices(RevenueAccounting),totalofRows7236, 7259,7270,7280,7281,and7283.Exception:forColumnd,includeinthetotal onlyRows7236,7259,and7270. (3) Category3-AllOtherCustomerServicesExpenses 7300 AllOtherCustomerServicesexpensesthatareallocatedpursuanttoSections 36.382(a)and69.408. FCCReport43-04-Rep.Def.RowInstructions December1998 Page151of158 7301 TotalCategories1and2CustomerServicesExpensesthatareusedtoallocate Category3pursuanttoSection36.381(a),(totalofRows7220and7290). 7302 CombinedexpensesthatareusedtoallocateAllOtherCustomerServicesExpenses pursuanttoSection69.408(a). 7310 TotalOtherCustomerServicesExpenses,totalofRows7220,7290,and7300. 7320 TotalCustomerOperationsExpenses,totalofRows7000,7060,7076and7310. D.CorporateOperationsExpenses 7330 ExtendedAreaServicessettlementsthataredirectlyassignedpursuanttoSection 36.392(b). 7331 AllotherCorporateOperationExpensesthatareallocatedpursuanttoSection 36.392(c). 7332 Part36BigThreeExpensesthatareusedtoallocateAllOtherCorporateOperations ExpensespursuanttoSection36.392(c). 7333 Part69BigThreeExpensesusedtoallocateAllOtherCorporateOperationsExpenses pursuanttoSection69.409(a). 7334 TotalCorporateOperationsExpenses,totalofRows7330and7331. E.FCCExpensesAdjustment 7350 FCCexpenseadjustmentisthenetofthefollowing:(1)expensesnotincludedabove thattheFCChasexpresslyallowedforratemakingpurposes;and(2)expenses includedabovethattheFCChasexpresslydisallowedforratemakingpurposes.See Sections65.450,65.820,and65.830.ThisrowwillNOTincludeanyAFUDC, Account7340,asaPart65Adjustment. 7351 TotalOperatingExpenses,thetotalofRows84,92,5080,6270,7320,7334,and 7350.NOTE:Carriersmustincludeamountsonrows84and92. F.OperatingTaxes 1.StateandLocalTaxes 8000 StateandlocaltaxesthatareallocatedpursuanttoSections36.412(b)and69.402(a). 8001 Approximatenettaxableincomeusedtoallocatestateandlocalincometaxespursuant toSections36.412(b)and69.402(a). 8002 OtherstateandlocaltaxesthataredirectlyassignedpursuanttoSection36.412(c). FCCReport43-04-Rep.Def.RowInstructions December1998 Page152of158 8003 AllotherstateandlocaltaxesthatareallocatedpursuanttoSection36.412(c). 8004 TelecommunicationsPlantinServiceusedtoallocateallotherstateandlocaltaxes pursuanttoSection36.412(c). 8005 TotalotherstateandlocaltaxesthatareallocatedpursuanttoSection69.402(b). NOTE:Column(d)isthetotalofrows8002and8003. 8006 CombinedinvestmentusedtoallocateotherstateandlocaltaxespursuanttoSection 69.402(b). 8007 Totalstateandlocaltaxes,totalofrows8000,8002,8003,and8005.Exception:for Columnd,includeintotalonlyrows8000,8002,and8003. 2.FederalIncomeTax a)FederalIncomeTaxRelatedItems 8010 Fixedchargesthataresubtractedinthecalculationofapproximatenettaxableincome pursuanttoSections36.223(a),36.412(b)(4),and69.411andwhichincludeamounts
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4304C99.PDF
  • of Rows 7236, 7259, 7270, 7280, 7281, and 7283. Exception: for Column d, include in the total only Rows 7236, 7259, and 7270. FCC Report 43-04 ­ Rep. Def. - Instructions December 1999 Page 149 of 156 . (3)Category 3 - All Other Customer Services Expenses 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7301 Total Categories 1 and 2 Customer Services Expenses that are used to allocate Category 3 pursuant to Section 36.381(a), (total of Rows 7220 and 7290). 7302 Combined expenses that are used to allocate All Other Customer Services Expenses pursuant to Section 69.408(a). 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total Customer Operations
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4304P99.PDF
  • of Rows 7236, 7259, 7270, 7280, 7281, and 7283. Exception: for Column d, include in the total only Rows 7236, 7259, and 7270. FCC Report 43-04 ­ Rep. Def. - Instructions December 1999 Page 149 of 156 . (3)Category 3 - All Other Customer Services Expenses 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7301 Total Categories 1 and 2 Customer Services Expenses that are used to allocate Category 3 pursuant to Section 36.381(a), (total of Rows 7220 and 7290). 7302 Combined expenses that are used to allocate All Other Customer Services Expenses pursuant to Section 69.408(a). 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total Customer Operations
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4304C00.PDF
  • of Rows 7236, 7259, 7270, 7280, 7281, and 7283. Exception: for Column d, include in the total only Rows 7236, 7259, and 7270. FCC Report 43-04 ­ Rep. Def. - Instructions December 2000 Page 114 of 121 . (3)Category 3 - All Other Customer Services Expenses 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7301 Total Categories 1 and 2 Customer Services Expenses that are used to allocate Category 3 pursuant to Section 36.381(a), (total of Rows 7220 and 7290). 7302 Combined expenses that are used to allocate All Other Customer Services Expenses pursuant to Section 69.408(a). 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total Customer Operations
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4304P00.PDF
  • of Rows 7236, 7259, 7270, 7280, 7281, and 7283. Exception: for Column d, include in the total only Rows 7236, 7259, and 7270. FCC Report 43-04 ­ Rep. Def. - Instructions December 2000 Page 114 of 121 . (3)Category 3 - All Other Customer Services Expenses 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7301 Total Categories 1 and 2 Customer Services Expenses that are used to allocate Category 3 pursuant to Section 36.381(a), (total of Rows 7220 and 7290). 7302 Combined expenses that are used to allocate All Other Customer Services Expenses pursuant to Section 69.408(a). 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total Customer Operations
• http://www.fcc.gov/wcb/armis/documents/2001PDFs/4304C01.PDF
  • Rows 7070, 7073, and 7075 and assigned pursuant to Section 69.405. 7220 Total Category 1 Local Business Office Expenses that are allocated pursuant to Sections 36.377(a) and 69.406(a). 7290 Total Category 2 Customer Services (Revenue Accounting) Expenses that are allocated pursuant to Section 36.379(b) and 69.407. 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total Customer Operations Expenses, total of Rows 7000, 7060, 7076, and 7310. Corporate Operations Expenses & FCC Expense Adjustment 7330 Extended Area Services settlements that are directly assigned pursuant to Section 36.392(b). 7331 All other Corporate Operation Expenses that are allocated pursuant to Section 36.392(c). 7334
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4304c02.pdf
  • Rows 7070, 7073, and 7075 and assigned pursuant to Section 69.405. 7220 Total Category 1 Local Business Office Expenses that are allocated pursuant to Sections 36.377(a) and 69.406(a). 7290 Total Category 2 Customer Services (Revenue Accounting) Expenses that are allocated pursuant to Section 36.379(b) and 69.407. 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total Customer Operations Expenses, total of Rows 7000, 7060, 7076, and 7310. Corporate Operations Expenses & FCC Expense Adjustment 7330 Extended Area Services settlements that are directly assigned pursuant to Section 36.392(b). 7331 All other Corporate Operation Expenses that are allocated pursuant to Section 36.392(c). 7334
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4304p02.pdf
  • Rows 7070, 7073, and 7075 and assigned pursuant to Section 69.405. 7220 Total Category 1 Local Business Office Expenses that are allocated pursuant to Sections 36.377(a) and 69.406(a). 7290 Total Category 2 Customer Services (Revenue Accounting) Expenses that are allocated pursuant to Section 36.379(b) and 69.407. 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total Customer Operations Expenses, total of Rows 7000, 7060, 7076, and 7310. Corporate Operations Expenses & FCC Expense Adjustment 7330 Extended Area Services settlements that are directly assigned pursuant to Section 36.392(b). 7331 All other Corporate Operation Expenses that are allocated pursuant to Section 36.392(c). 7334
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4304c03.pdf
  • Rows 7070, 7073, and 7075 and assigned pursuant to Section 69.405. 7220 Total Category 1 Local Business Office Expenses that are allocated pursuant to Sections 36.377(a) and 69.406(a). 7290 Total Category 2 Customer Services (Revenue Accounting) Expenses that are allocated pursuant to Section 36.379(b) and 69.407. 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total Customer Operations Expenses, total of Rows 7000, 7060, 7076, and 7310. Corporate Operations Expenses & FCC Expense Adjustment 7330 Extended Area Services settlements that are directly assigned pursuant to Section 36.392(b). 7331 All other Corporate Operation Expenses that are allocated pursuant to Section 36.392(c). 7334
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4304p03.pdf
  • Rows 7070, 7073, and 7075 and assigned pursuant to Section 69.405. 7220 Total Category 1 Local Business Office Expenses that are allocated pursuant to Sections 36.377(a) and 69.406(a). 7290 Total Category 2 Customer Services (Revenue Accounting) Expenses that are allocated pursuant to Section 36.379(b) and 69.407. 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total Customer Operations Expenses, total of Rows 7000, 7060, 7076, and 7310. Corporate Operations Expenses & FCC Expense Adjustment 7330 Extended Area Services settlements that are directly assigned pursuant to Section 36.392(b). 7331 All other Corporate Operation Expenses that are allocated pursuant to Section 36.392(c). 7334
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4304c04.pdf
  • Rows 7070, 7073, and 7075 and assigned pursuant to Section 69.405. 7220 Total Category 1 Local Business Office Expenses that are allocated pursuant to Sections 36.377(a) and 69.406(a). 7290 Total Category 2 Customer Services (Revenue Accounting) Expenses that are allocated pursuant to Section 36.379(b) and 69.407. 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total Customer Operations Expenses, total of Rows 7000, 7060, 7076, and 7310. Corporate Operations Expenses & FCC Expense Adjustment 7330 Extended Area Services settlements that are directly assigned pursuant to Section 36.392(b). 7331 All other Corporate Operation Expenses that are allocated pursuant to Section 36.392(c). 7334
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4304p04.pdf
  • Rows 7070, 7073, and 7075 and assigned pursuant to Section 69.405. 7220 Total Category 1 Local Business Office Expenses that are allocated pursuant to Sections 36.377(a) and 69.406(a). 7290 Total Category 2 Customer Services (Revenue Accounting) Expenses that are allocated pursuant to Section 36.379(b) and 69.407. 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total Customer Operations Expenses, total of Rows 7000, 7060, 7076, and 7310. Corporate Operations Expenses & FCC Expense Adjustment 7330 Extended Area Services settlements that are directly assigned pursuant to Section 36.392(b). 7331 All other Corporate Operation Expenses that are allocated pursuant to Section 36.392(c). 7334
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4304c05.pdf
  • Rows 7070, 7073, and 7075 and assigned pursuant to Section 69.405. 7220 Total Category 1 Local Business Office Expenses that are allocated pursuant to Sections 36.377(a) and 69.406(a). 7290 Total Category 2 Customer Services (Revenue Accounting) Expenses that are allocated pursuant to Section 36.379(b) and 69.407. 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total Customer Operations Expenses, total of Rows 7000, 7060, 7076, and 7310. Corporate Operations Expenses & FCC Expense Adjustment 7330 Extended Area Services settlements that are directly assigned pursuant to Section 36.392(b). 7331 All other Corporate Operation Expenses that are allocated pursuant to Section 36.392(c). 7334
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4304p05.pdf
  • Rows 7070, 7073, and 7075 and assigned pursuant to Section 69.405. 7220 Total Category 1 Local Business Office Expenses that are allocated pursuant to Sections 36.377(a) and 69.406(a). 7290 Total Category 2 Customer Services (Revenue Accounting) Expenses that are allocated pursuant to Section 36.379(b) and 69.407. 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total Customer Operations Expenses, total of Rows 7000, 7060, 7076, and 7310. Corporate Operations Expenses & FCC Expense Adjustment 7330 Extended Area Services settlements that are directly assigned pursuant to Section 36.392(b). 7331 All other Corporate Operation Expenses that are allocated pursuant to Section 36.392(c). 7334
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4304c06.pdf
  • Rows 7070, 7073, and 7075 and assigned pursuant to Section 69.405. 7220 Total Category 1 Local Business Office Expenses that are allocated pursuant to Sections 36.377(a) and 69.406(a). 7290 Total Category 2 Customer Services (Revenue Accounting) Expenses that are allocated pursuant to Section 36.379(b) and 69.407. 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total Customer Operations Expenses, total of Rows 7000, 7060, 7076, and 7310. Corporate Operations Expenses & FCC Expense Adjustment 7330 Extended Area Services settlements that are directly assigned pursuant to Section 36.392(b). 7331 All other Corporate Operation Expenses that are allocated pursuant to Section 36.392(c). 7334
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4304p06.pdf
  • Rows 7070, 7073, and 7075 and assigned pursuant to Section 69.405. 7220 Total Category 1 Local Business Office Expenses that are allocated pursuant to Sections 36.377(a) and 69.406(a). 7290 Total Category 2 Customer Services (Revenue Accounting) Expenses that are allocated pursuant to Section 36.379(b) and 69.407. 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total Customer Operations Expenses, total of Rows 7000, 7060, 7076, and 7310. Corporate Operations Expenses & FCC Expense Adjustment 7330 Extended Area Services settlements that are directly assigned pursuant to Section 36.392(b). 7331 All other Corporate Operation Expenses that are allocated pursuant to Section 36.392(c). 7334
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4304c07.pdf
  • Rows 7070, 7073, and 7075 and assigned pursuant to Section 69.405. 7220 Total Category 1 Local Business Office Expenses that are allocated pursuant to Sections 36.377(a) and 69.406(a). 7290 Total Category 2 Customer Services (Revenue Accounting) Expenses that are allocated pursuant to Section 36.379(b) and 69.407. 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total Customer Operations Expenses, total of Rows 7000, 7060, 7076, and 7310. Corporate Operations Expenses & FCC Expense Adjustment 7330 Extended Area Services settlements that are directly assigned pursuant to Section 36.392(b). 7331 All other Corporate Operation Expenses that are allocated pursuant to Section 36.392(c). 7334
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4304p07.pdf
  • Rows 7070, 7073, and 7075 and assigned pursuant to Section 69.405. 7220 Total Category 1 Local Business Office Expenses that are allocated pursuant to Sections 36.377(a) and 69.406(a). 7290 Total Category 2 Customer Services (Revenue Accounting) Expenses that are allocated pursuant to Section 36.379(b) and 69.407. 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total Customer Operations Expenses, total of Rows 7000, 7060, 7076, and 7310. Corporate Operations Expenses & FCC Expense Adjustment 7330 Extended Area Services settlements that are directly assigned pursuant to Section 36.392(b). 7331 All other Corporate Operation Expenses that are allocated pursuant to Section 36.392(c). 7334
• http://www.fcc.gov/wcb/armis/documents/order_da_91_143.pdf
  • 69.407(b). All Other Revenue Accounting Expenses that are directly pursuant to Section 69.407(c). assigned Total Category 2, Customer Services (Revenue Accounting), total of rows 7236,7259,7270,7280,7281, and 7283. Exception: for Column d, include in total only rows 7236,7259, and 7270. (3) Catep;orv 3 -All Other Customer Services Expenses All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408(a). Total Categories 1 and 2 Customer Services Expenses that are used to allocate Category 3 pursuant to Section 36.381(a). FCC Report 43-04 -Rep. Def. -Row Instructions November 1990 Page 62 of 66 Combined expenses that are used to allocate All Other Customer Services Expenses pursuant to Section 69.408(a). 7310 Total Other Customer Services Expenses, total of rows 7220, 7290, and
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304C98.PDF
  • 7254 NumberofTWXconnectionsusedtoapportionTWXexpensesbetweenthe operationsdatanotrequired.Enter"N/A." FCCReport43-04-Rep.Def.RowInstructions December1998 Page150of158 7255 Exchange,semi-publictelephoneanddirectoryadvertisingexpensesareOtherBilling andCollectingExpensesallocatedtoexchangedatanotrequired.Enter"N/A." 7256 PrivatelineexpensesareOtherBillingandCollectingExpensesallocatedtoprivate lineservicesdatanotrequired.Enter"N/A." 7257 Privatelineaccountsequalthenumberofintrastateandinterstateprivatelineservice accountsdatanotrequired.Enter"N/A." 7258 EndusercommonlineaccessbillingexpensesareOtherBillingandCollecting Expensesassignedorapportionedtoenduseractivitydatanotrequired.Enter "N/A." 7259 TotalOtherBillingandCollectingExpenses,thetotalofRows7246and7250. 7260 Reserved. (c)CarrierAccessChargeBillingandCollectingExpenses 7270 Carrieraccesschargebillingandcollectingexpensesthatareallocatedpursuantto Section36.381(b). Part69Detail 7280 RevenueAccountingExpensesthatareattributabletoEndUserCommonLineaccess (SubscriberLineCharge)billingsthataredirectlyassignedpursuanttoSection 69.407(a). 7281 RevenueAccountingExpensesthatareattributabletoacarrier'scarrieraccessbilling andcollectingexpensesandareallocatedpursuanttoSection69.407(b). 7282 InvestmentinCOE,IOT,andC&WFusedtoallocateRevenueAccountingExpenses thatareattributedtothecarrier'scarrieraccessbillingandcollectingexpenses(except thatnosuchRevenueAccountingExpenseareallocatedtotheCommonLineelement) pursuanttoSection69.407(b). 7283 AllOtherRevenueAccountingExpensesthataredirectlyassignedpursuanttoSection 69.407(d). 7290 TotalCategory2,CustomerServices(RevenueAccounting),totalofRows7236, 7259,7270,7280,7281,and7283.Exception:forColumnd,includeinthetotal onlyRows7236,7259,and7270. (3) Category3-AllOtherCustomerServicesExpenses 7300 AllOtherCustomerServicesexpensesthatareallocatedpursuanttoSections 36.382(a)and69.408. FCCReport43-04-Rep.Def.RowInstructions December1998 Page151of158 7301 TotalCategories1and2CustomerServicesExpensesthatareusedtoallocate Category3pursuanttoSection36.381(a),(totalofRows7220and7290). 7302 CombinedexpensesthatareusedtoallocateAllOtherCustomerServicesExpenses pursuanttoSection69.408(a). 7310 TotalOtherCustomerServicesExpenses,totalofRows7220,7290,and7300. 7320 TotalCustomerOperationsExpenses,totalofRows7000,7060,7076and7310. D.CorporateOperationsExpenses 7330 ExtendedAreaServicessettlementsthataredirectlyassignedpursuanttoSection 36.392(b). 7331 AllotherCorporateOperationExpensesthatareallocatedpursuanttoSection 36.392(c). 7332 Part36BigThreeExpensesthatareusedtoallocateAllOtherCorporateOperations ExpensespursuanttoSection36.392(c). 7333 Part69BigThreeExpensesusedtoallocateAllOtherCorporateOperationsExpenses pursuanttoSection69.409(a). 7334 TotalCorporateOperationsExpenses,totalofRows7330and7331. E.FCCExpensesAdjustment 7350 FCCexpenseadjustmentisthenetofthefollowing:(1)expensesnotincludedabove thattheFCChasexpresslyallowedforratemakingpurposes;and(2)expenses includedabovethattheFCChasexpresslydisallowedforratemakingpurposes.See Sections65.450,65.820,and65.830.ThisrowwillNOTincludeanyAFUDC, Account7340,asaPart65Adjustment. 7351 TotalOperatingExpenses,thetotalofRows84,92,5080,6270,7320,7334,and 7350.NOTE:Carriersmustincludeamountsonrows84and92. F.OperatingTaxes 1.StateandLocalTaxes 8000 StateandlocaltaxesthatareallocatedpursuanttoSections36.412(b)and69.402(a). 8001 Approximatenettaxableincomeusedtoallocatestateandlocalincometaxespursuant toSections36.412(b)and69.402(a). 8002 OtherstateandlocaltaxesthataredirectlyassignedpursuanttoSection36.412(c). FCCReport43-04-Rep.Def.RowInstructions December1998 Page152of158 8003 AllotherstateandlocaltaxesthatareallocatedpursuanttoSection36.412(c). 8004 TelecommunicationsPlantinServiceusedtoallocateallotherstateandlocaltaxes pursuanttoSection36.412(c). 8005 TotalotherstateandlocaltaxesthatareallocatedpursuanttoSection69.402(b). NOTE:Column(d)isthetotalofrows8002and8003. 8006 CombinedinvestmentusedtoallocateotherstateandlocaltaxespursuanttoSection 69.402(b). 8007 Totalstateandlocaltaxes,totalofrows8000,8002,8003,and8005.Exception:for Columnd,includeintotalonlyrows8000,8002,and8003. 2.FederalIncomeTax a)FederalIncomeTaxRelatedItems 8010 Fixedchargesthataresubtractedinthecalculationofapproximatenettaxableincome pursuanttoSections36.223(a),36.412(b)(4),and69.411andwhichincludeamounts
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304P98.PDF
  • 7254 NumberofTWXconnectionsusedtoapportionTWXexpensesbetweenthe operationsdatanotrequired.Enter"N/A." FCCReport43-04-Rep.Def.RowInstructions December1998 Page150of158 7255 Exchange,semi-publictelephoneanddirectoryadvertisingexpensesareOtherBilling andCollectingExpensesallocatedtoexchangedatanotrequired.Enter"N/A." 7256 PrivatelineexpensesareOtherBillingandCollectingExpensesallocatedtoprivate lineservicesdatanotrequired.Enter"N/A." 7257 Privatelineaccountsequalthenumberofintrastateandinterstateprivatelineservice accountsdatanotrequired.Enter"N/A." 7258 EndusercommonlineaccessbillingexpensesareOtherBillingandCollecting Expensesassignedorapportionedtoenduseractivitydatanotrequired.Enter "N/A." 7259 TotalOtherBillingandCollectingExpenses,thetotalofRows7246and7250. 7260 Reserved. (c)CarrierAccessChargeBillingandCollectingExpenses 7270 Carrieraccesschargebillingandcollectingexpensesthatareallocatedpursuantto Section36.381(b). Part69Detail 7280 RevenueAccountingExpensesthatareattributabletoEndUserCommonLineaccess (SubscriberLineCharge)billingsthataredirectlyassignedpursuanttoSection 69.407(a). 7281 RevenueAccountingExpensesthatareattributabletoacarrier'scarrieraccessbilling andcollectingexpensesandareallocatedpursuanttoSection69.407(b). 7282 InvestmentinCOE,IOT,andC&WFusedtoallocateRevenueAccountingExpenses thatareattributedtothecarrier'scarrieraccessbillingandcollectingexpenses(except thatnosuchRevenueAccountingExpenseareallocatedtotheCommonLineelement) pursuanttoSection69.407(b). 7283 AllOtherRevenueAccountingExpensesthataredirectlyassignedpursuanttoSection 69.407(d). 7290 TotalCategory2,CustomerServices(RevenueAccounting),totalofRows7236, 7259,7270,7280,7281,and7283.Exception:forColumnd,includeinthetotal onlyRows7236,7259,and7270. (3) Category3-AllOtherCustomerServicesExpenses 7300 AllOtherCustomerServicesexpensesthatareallocatedpursuanttoSections 36.382(a)and69.408. FCCReport43-04-Rep.Def.RowInstructions December1998 Page151of158 7301 TotalCategories1and2CustomerServicesExpensesthatareusedtoallocate Category3pursuanttoSection36.381(a),(totalofRows7220and7290). 7302 CombinedexpensesthatareusedtoallocateAllOtherCustomerServicesExpenses pursuanttoSection69.408(a). 7310 TotalOtherCustomerServicesExpenses,totalofRows7220,7290,and7300. 7320 TotalCustomerOperationsExpenses,totalofRows7000,7060,7076and7310. D.CorporateOperationsExpenses 7330 ExtendedAreaServicessettlementsthataredirectlyassignedpursuanttoSection 36.392(b). 7331 AllotherCorporateOperationExpensesthatareallocatedpursuanttoSection 36.392(c). 7332 Part36BigThreeExpensesthatareusedtoallocateAllOtherCorporateOperations ExpensespursuanttoSection36.392(c). 7333 Part69BigThreeExpensesusedtoallocateAllOtherCorporateOperationsExpenses pursuanttoSection69.409(a). 7334 TotalCorporateOperationsExpenses,totalofRows7330and7331. E.FCCExpensesAdjustment 7350 FCCexpenseadjustmentisthenetofthefollowing:(1)expensesnotincludedabove thattheFCChasexpresslyallowedforratemakingpurposes;and(2)expenses includedabovethattheFCChasexpresslydisallowedforratemakingpurposes.See Sections65.450,65.820,and65.830.ThisrowwillNOTincludeanyAFUDC, Account7340,asaPart65Adjustment. 7351 TotalOperatingExpenses,thetotalofRows84,92,5080,6270,7320,7334,and 7350.NOTE:Carriersmustincludeamountsonrows84and92. F.OperatingTaxes 1.StateandLocalTaxes 8000 StateandlocaltaxesthatareallocatedpursuanttoSections36.412(b)and69.402(a). 8001 Approximatenettaxableincomeusedtoallocatestateandlocalincometaxespursuant toSections36.412(b)and69.402(a). 8002 OtherstateandlocaltaxesthataredirectlyassignedpursuanttoSection36.412(c). FCCReport43-04-Rep.Def.RowInstructions December1998 Page152of158 8003 AllotherstateandlocaltaxesthatareallocatedpursuanttoSection36.412(c). 8004 TelecommunicationsPlantinServiceusedtoallocateallotherstateandlocaltaxes pursuanttoSection36.412(c). 8005 TotalotherstateandlocaltaxesthatareallocatedpursuanttoSection69.402(b). NOTE:Column(d)isthetotalofrows8002and8003. 8006 CombinedinvestmentusedtoallocateotherstateandlocaltaxespursuanttoSection 69.402(b). 8007 Totalstateandlocaltaxes,totalofrows8000,8002,8003,and8005.Exception:for Columnd,includeintotalonlyrows8000,8002,and8003. 2.FederalIncomeTax a)FederalIncomeTaxRelatedItems 8010 Fixedchargesthataresubtractedinthecalculationofapproximatenettaxableincome pursuanttoSections36.223(a),36.412(b)(4),and69.411andwhichincludeamounts
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304PF98.PDF
  • 7254 NumberofTWXconnectionsusedtoapportionTWXexpensesbetweenthe operationsdatanotrequired.Enter"N/A." FCCReport43-04-Rep.Def.RowInstructions December1998 Page150of158 7255 Exchange,semi-publictelephoneanddirectoryadvertisingexpensesareOtherBilling andCollectingExpensesallocatedtoexchangedatanotrequired.Enter"N/A." 7256 PrivatelineexpensesareOtherBillingandCollectingExpensesallocatedtoprivate lineservicesdatanotrequired.Enter"N/A." 7257 Privatelineaccountsequalthenumberofintrastateandinterstateprivatelineservice accountsdatanotrequired.Enter"N/A." 7258 EndusercommonlineaccessbillingexpensesareOtherBillingandCollecting Expensesassignedorapportionedtoenduseractivitydatanotrequired.Enter "N/A." 7259 TotalOtherBillingandCollectingExpenses,thetotalofRows7246and7250. 7260 Reserved. (c)CarrierAccessChargeBillingandCollectingExpenses 7270 Carrieraccesschargebillingandcollectingexpensesthatareallocatedpursuantto Section36.381(b). Part69Detail 7280 RevenueAccountingExpensesthatareattributabletoEndUserCommonLineaccess (SubscriberLineCharge)billingsthataredirectlyassignedpursuanttoSection 69.407(a). 7281 RevenueAccountingExpensesthatareattributabletoacarrier'scarrieraccessbilling andcollectingexpensesandareallocatedpursuanttoSection69.407(b). 7282 InvestmentinCOE,IOT,andC&WFusedtoallocateRevenueAccountingExpenses thatareattributedtothecarrier'scarrieraccessbillingandcollectingexpenses(except thatnosuchRevenueAccountingExpenseareallocatedtotheCommonLineelement) pursuanttoSection69.407(b). 7283 AllOtherRevenueAccountingExpensesthataredirectlyassignedpursuanttoSection 69.407(d). 7290 TotalCategory2,CustomerServices(RevenueAccounting),totalofRows7236, 7259,7270,7280,7281,and7283.Exception:forColumnd,includeinthetotal onlyRows7236,7259,and7270. (3) Category3-AllOtherCustomerServicesExpenses 7300 AllOtherCustomerServicesexpensesthatareallocatedpursuanttoSections 36.382(a)and69.408. FCCReport43-04-Rep.Def.RowInstructions December1998 Page151of158 7301 TotalCategories1and2CustomerServicesExpensesthatareusedtoallocate Category3pursuanttoSection36.381(a),(totalofRows7220and7290). 7302 CombinedexpensesthatareusedtoallocateAllOtherCustomerServicesExpenses pursuanttoSection69.408(a). 7310 TotalOtherCustomerServicesExpenses,totalofRows7220,7290,and7300. 7320 TotalCustomerOperationsExpenses,totalofRows7000,7060,7076and7310. D.CorporateOperationsExpenses 7330 ExtendedAreaServicessettlementsthataredirectlyassignedpursuanttoSection 36.392(b). 7331 AllotherCorporateOperationExpensesthatareallocatedpursuanttoSection 36.392(c). 7332 Part36BigThreeExpensesthatareusedtoallocateAllOtherCorporateOperations ExpensespursuanttoSection36.392(c). 7333 Part69BigThreeExpensesusedtoallocateAllOtherCorporateOperationsExpenses pursuanttoSection69.409(a). 7334 TotalCorporateOperationsExpenses,totalofRows7330and7331. E.FCCExpensesAdjustment 7350 FCCexpenseadjustmentisthenetofthefollowing:(1)expensesnotincludedabove thattheFCChasexpresslyallowedforratemakingpurposes;and(2)expenses includedabovethattheFCChasexpresslydisallowedforratemakingpurposes.See Sections65.450,65.820,and65.830.ThisrowwillNOTincludeanyAFUDC, Account7340,asaPart65Adjustment. 7351 TotalOperatingExpenses,thetotalofRows84,92,5080,6270,7320,7334,and 7350.NOTE:Carriersmustincludeamountsonrows84and92. F.OperatingTaxes 1.StateandLocalTaxes 8000 StateandlocaltaxesthatareallocatedpursuanttoSections36.412(b)and69.402(a). 8001 Approximatenettaxableincomeusedtoallocatestateandlocalincometaxespursuant toSections36.412(b)and69.402(a). 8002 OtherstateandlocaltaxesthataredirectlyassignedpursuanttoSection36.412(c). FCCReport43-04-Rep.Def.RowInstructions December1998 Page152of158 8003 AllotherstateandlocaltaxesthatareallocatedpursuanttoSection36.412(c). 8004 TelecommunicationsPlantinServiceusedtoallocateallotherstateandlocaltaxes pursuanttoSection36.412(c). 8005 TotalotherstateandlocaltaxesthatareallocatedpursuanttoSection69.402(b). NOTE:Column(d)isthetotalofrows8002and8003. 8006 CombinedinvestmentusedtoallocateotherstateandlocaltaxespursuanttoSection 69.402(b). 8007 Totalstateandlocaltaxes,totalofrows8000,8002,8003,and8005.Exception:for Columnd,includeintotalonlyrows8000,8002,and8003. 2.FederalIncomeTax a)FederalIncomeTaxRelatedItems 8010 Fixedchargesthataresubtractedinthecalculationofapproximatenettaxableincome pursuanttoSections36.223(a),36.412(b)(4),and69.411andwhichincludeamounts
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4304C99.PDF
  • of Rows 7236, 7259, 7270, 7280, 7281, and 7283. Exception: for Column d, include in the total only Rows 7236, 7259, and 7270. FCC Report 43-04 ­ Rep. Def. - Instructions December 1999 Page 149 of 156 . (3)Category 3 - All Other Customer Services Expenses 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7301 Total Categories 1 and 2 Customer Services Expenses that are used to allocate Category 3 pursuant to Section 36.381(a), (total of Rows 7220 and 7290). 7302 Combined expenses that are used to allocate All Other Customer Services Expenses pursuant to Section 69.408(a). 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total Customer Operations
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4304P99.PDF
  • of Rows 7236, 7259, 7270, 7280, 7281, and 7283. Exception: for Column d, include in the total only Rows 7236, 7259, and 7270. FCC Report 43-04 ­ Rep. Def. - Instructions December 1999 Page 149 of 156 . (3)Category 3 - All Other Customer Services Expenses 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7301 Total Categories 1 and 2 Customer Services Expenses that are used to allocate Category 3 pursuant to Section 36.381(a), (total of Rows 7220 and 7290). 7302 Combined expenses that are used to allocate All Other Customer Services Expenses pursuant to Section 69.408(a). 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total Customer Operations
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4304C00.PDF
  • of Rows 7236, 7259, 7270, 7280, 7281, and 7283. Exception: for Column d, include in the total only Rows 7236, 7259, and 7270. FCC Report 43-04 ­ Rep. Def. - Instructions December 2000 Page 114 of 121 . (3)Category 3 - All Other Customer Services Expenses 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7301 Total Categories 1 and 2 Customer Services Expenses that are used to allocate Category 3 pursuant to Section 36.381(a), (total of Rows 7220 and 7290). 7302 Combined expenses that are used to allocate All Other Customer Services Expenses pursuant to Section 69.408(a). 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total Customer Operations
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4304P00.PDF
  • of Rows 7236, 7259, 7270, 7280, 7281, and 7283. Exception: for Column d, include in the total only Rows 7236, 7259, and 7270. FCC Report 43-04 ­ Rep. Def. - Instructions December 2000 Page 114 of 121 . (3)Category 3 - All Other Customer Services Expenses 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7301 Total Categories 1 and 2 Customer Services Expenses that are used to allocate Category 3 pursuant to Section 36.381(a), (total of Rows 7220 and 7290). 7302 Combined expenses that are used to allocate All Other Customer Services Expenses pursuant to Section 69.408(a). 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total Customer Operations
• http://www.fcc.gov/wcb/armis/documents/2001PDFs/4304C01.PDF
  • Rows 7070, 7073, and 7075 and assigned pursuant to Section 69.405. 7220 Total Category 1 Local Business Office Expenses that are allocated pursuant to Sections 36.377(a) and 69.406(a). 7290 Total Category 2 Customer Services (Revenue Accounting) Expenses that are allocated pursuant to Section 36.379(b) and 69.407. 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total Customer Operations Expenses, total of Rows 7000, 7060, 7076, and 7310. Corporate Operations Expenses & FCC Expense Adjustment 7330 Extended Area Services settlements that are directly assigned pursuant to Section 36.392(b). 7331 All other Corporate Operation Expenses that are allocated pursuant to Section 36.392(c). 7334
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4304c02.pdf
  • Rows 7070, 7073, and 7075 and assigned pursuant to Section 69.405. 7220 Total Category 1 Local Business Office Expenses that are allocated pursuant to Sections 36.377(a) and 69.406(a). 7290 Total Category 2 Customer Services (Revenue Accounting) Expenses that are allocated pursuant to Section 36.379(b) and 69.407. 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total Customer Operations Expenses, total of Rows 7000, 7060, 7076, and 7310. Corporate Operations Expenses & FCC Expense Adjustment 7330 Extended Area Services settlements that are directly assigned pursuant to Section 36.392(b). 7331 All other Corporate Operation Expenses that are allocated pursuant to Section 36.392(c). 7334
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4304p02.pdf
  • Rows 7070, 7073, and 7075 and assigned pursuant to Section 69.405. 7220 Total Category 1 Local Business Office Expenses that are allocated pursuant to Sections 36.377(a) and 69.406(a). 7290 Total Category 2 Customer Services (Revenue Accounting) Expenses that are allocated pursuant to Section 36.379(b) and 69.407. 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total Customer Operations Expenses, total of Rows 7000, 7060, 7076, and 7310. Corporate Operations Expenses & FCC Expense Adjustment 7330 Extended Area Services settlements that are directly assigned pursuant to Section 36.392(b). 7331 All other Corporate Operation Expenses that are allocated pursuant to Section 36.392(c). 7334
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4304c03.pdf
  • Rows 7070, 7073, and 7075 and assigned pursuant to Section 69.405. 7220 Total Category 1 Local Business Office Expenses that are allocated pursuant to Sections 36.377(a) and 69.406(a). 7290 Total Category 2 Customer Services (Revenue Accounting) Expenses that are allocated pursuant to Section 36.379(b) and 69.407. 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total Customer Operations Expenses, total of Rows 7000, 7060, 7076, and 7310. Corporate Operations Expenses & FCC Expense Adjustment 7330 Extended Area Services settlements that are directly assigned pursuant to Section 36.392(b). 7331 All other Corporate Operation Expenses that are allocated pursuant to Section 36.392(c). 7334
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4304p03.pdf
  • Rows 7070, 7073, and 7075 and assigned pursuant to Section 69.405. 7220 Total Category 1 Local Business Office Expenses that are allocated pursuant to Sections 36.377(a) and 69.406(a). 7290 Total Category 2 Customer Services (Revenue Accounting) Expenses that are allocated pursuant to Section 36.379(b) and 69.407. 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total Customer Operations Expenses, total of Rows 7000, 7060, 7076, and 7310. Corporate Operations Expenses & FCC Expense Adjustment 7330 Extended Area Services settlements that are directly assigned pursuant to Section 36.392(b). 7331 All other Corporate Operation Expenses that are allocated pursuant to Section 36.392(c). 7334
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4304c04.pdf
  • Rows 7070, 7073, and 7075 and assigned pursuant to Section 69.405. 7220 Total Category 1 Local Business Office Expenses that are allocated pursuant to Sections 36.377(a) and 69.406(a). 7290 Total Category 2 Customer Services (Revenue Accounting) Expenses that are allocated pursuant to Section 36.379(b) and 69.407. 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total Customer Operations Expenses, total of Rows 7000, 7060, 7076, and 7310. Corporate Operations Expenses & FCC Expense Adjustment 7330 Extended Area Services settlements that are directly assigned pursuant to Section 36.392(b). 7331 All other Corporate Operation Expenses that are allocated pursuant to Section 36.392(c). 7334
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4304p04.pdf
  • Rows 7070, 7073, and 7075 and assigned pursuant to Section 69.405. 7220 Total Category 1 Local Business Office Expenses that are allocated pursuant to Sections 36.377(a) and 69.406(a). 7290 Total Category 2 Customer Services (Revenue Accounting) Expenses that are allocated pursuant to Section 36.379(b) and 69.407. 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total Customer Operations Expenses, total of Rows 7000, 7060, 7076, and 7310. Corporate Operations Expenses & FCC Expense Adjustment 7330 Extended Area Services settlements that are directly assigned pursuant to Section 36.392(b). 7331 All other Corporate Operation Expenses that are allocated pursuant to Section 36.392(c). 7334
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4304c05.pdf
  • Rows 7070, 7073, and 7075 and assigned pursuant to Section 69.405. 7220 Total Category 1 Local Business Office Expenses that are allocated pursuant to Sections 36.377(a) and 69.406(a). 7290 Total Category 2 Customer Services (Revenue Accounting) Expenses that are allocated pursuant to Section 36.379(b) and 69.407. 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total Customer Operations Expenses, total of Rows 7000, 7060, 7076, and 7310. Corporate Operations Expenses & FCC Expense Adjustment 7330 Extended Area Services settlements that are directly assigned pursuant to Section 36.392(b). 7331 All other Corporate Operation Expenses that are allocated pursuant to Section 36.392(c). 7334
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4304p05.pdf
  • Rows 7070, 7073, and 7075 and assigned pursuant to Section 69.405. 7220 Total Category 1 Local Business Office Expenses that are allocated pursuant to Sections 36.377(a) and 69.406(a). 7290 Total Category 2 Customer Services (Revenue Accounting) Expenses that are allocated pursuant to Section 36.379(b) and 69.407. 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total Customer Operations Expenses, total of Rows 7000, 7060, 7076, and 7310. Corporate Operations Expenses & FCC Expense Adjustment 7330 Extended Area Services settlements that are directly assigned pursuant to Section 36.392(b). 7331 All other Corporate Operation Expenses that are allocated pursuant to Section 36.392(c). 7334
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4304c06.pdf
  • Rows 7070, 7073, and 7075 and assigned pursuant to Section 69.405. 7220 Total Category 1 Local Business Office Expenses that are allocated pursuant to Sections 36.377(a) and 69.406(a). 7290 Total Category 2 Customer Services (Revenue Accounting) Expenses that are allocated pursuant to Section 36.379(b) and 69.407. 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total Customer Operations Expenses, total of Rows 7000, 7060, 7076, and 7310. Corporate Operations Expenses & FCC Expense Adjustment 7330 Extended Area Services settlements that are directly assigned pursuant to Section 36.392(b). 7331 All other Corporate Operation Expenses that are allocated pursuant to Section 36.392(c). 7334
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4304p06.pdf
  • Rows 7070, 7073, and 7075 and assigned pursuant to Section 69.405. 7220 Total Category 1 Local Business Office Expenses that are allocated pursuant to Sections 36.377(a) and 69.406(a). 7290 Total Category 2 Customer Services (Revenue Accounting) Expenses that are allocated pursuant to Section 36.379(b) and 69.407. 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total Customer Operations Expenses, total of Rows 7000, 7060, 7076, and 7310. Corporate Operations Expenses & FCC Expense Adjustment 7330 Extended Area Services settlements that are directly assigned pursuant to Section 36.392(b). 7331 All other Corporate Operation Expenses that are allocated pursuant to Section 36.392(c). 7334
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4304c07.pdf
  • Rows 7070, 7073, and 7075 and assigned pursuant to Section 69.405. 7220 Total Category 1 Local Business Office Expenses that are allocated pursuant to Sections 36.377(a) and 69.406(a). 7290 Total Category 2 Customer Services (Revenue Accounting) Expenses that are allocated pursuant to Section 36.379(b) and 69.407. 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total Customer Operations Expenses, total of Rows 7000, 7060, 7076, and 7310. Corporate Operations Expenses & FCC Expense Adjustment 7330 Extended Area Services settlements that are directly assigned pursuant to Section 36.392(b). 7331 All other Corporate Operation Expenses that are allocated pursuant to Section 36.392(c). 7334
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4304p07.pdf
  • Rows 7070, 7073, and 7075 and assigned pursuant to Section 69.405. 7220 Total Category 1 Local Business Office Expenses that are allocated pursuant to Sections 36.377(a) and 69.406(a). 7290 Total Category 2 Customer Services (Revenue Accounting) Expenses that are allocated pursuant to Section 36.379(b) and 69.407. 7300 All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408. 7310 Total Other Customer Services Expenses, total of Rows 7220, 7290, and 7300. 7320 Total Customer Operations Expenses, total of Rows 7000, 7060, 7076, and 7310. Corporate Operations Expenses & FCC Expense Adjustment 7330 Extended Area Services settlements that are directly assigned pursuant to Section 36.392(b). 7331 All other Corporate Operation Expenses that are allocated pursuant to Section 36.392(c). 7334
• http://www.fcc.gov/wcb/armis/documents/order_da_91_143.pdf
  • 69.407(b). All Other Revenue Accounting Expenses that are directly pursuant to Section 69.407(c). assigned Total Category 2, Customer Services (Revenue Accounting), total of rows 7236,7259,7270,7280,7281, and 7283. Exception: for Column d, include in total only rows 7236,7259, and 7270. (3) Catep;orv 3 -All Other Customer Services Expenses All Other Customer Services expenses that are allocated pursuant to Sections 36.382(a) and 69.408(a). Total Categories 1 and 2 Customer Services Expenses that are used to allocate Category 3 pursuant to Section 36.381(a). FCC Report 43-04 -Rep. Def. -Row Instructions November 1990 Page 62 of 66 Combined expenses that are used to allocate All Other Customer Services Expenses pursuant to Section 69.408(a). 7310 Total Other Customer Services Expenses, total of rows 7220, 7290, and