FCC Web Documents citing 69.409

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

• http://hraunfoss.fcc.gov/edocs_public/attachmatch/DOC-104945A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/DOC-104945A1.txt
  • in Account 6210 shall be assigned to the local transport category. 32. Section 69.406 is amended by removing paragraph (a)(9). 33. Section 69.410 is removed. 34. Section 69.411 is revised to read as follows: 16320 Federal Communications Commission FCC 97-158 § Except as provided in §§ 69.412, 69.413, and 69.414, expenses that are not apportioned pursuant to §§ 69.401 through 69.409 shall be apportioned among the interexchange category and all access elements in the same manner as § 69.309 Other investment. 35. Section 69.501 is amended by removing and reserving paragraph (a). 36. Section 69.502 is revised to read as follows: § Projected revenues from the following shall be deducted from the base factor portion to determine the amount that is
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-01-305A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-01-305A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-01-305A1.txt
  • is amended by revising paragraph (a) to read as follows: § 69.302 Net Investment. (a) Investment in Accounts 2001, 1220 and Class B Rural Telephone Bank Stock booked in Account 1410 shall be apportioned among the interexchange category, billing and collection category and appropriate access elements as provided in Secs. 69.303 through 69.309. * * * * * 4. Section 69.409 Corporate operations expenses (Accounts 6710 and 6720) is amended by changing the section title to read as follows: § 69.409 Corporate operations expenses (included in Account 6720). * * * * APPENDIX G - FCC Report 43-04 Table I - Separations and Access Table FCC Report 43-04 ARMIS ACCESS REPORT COMPANY: XXXXXXXXXXXXXX XXXX Version STUDY AREA: XXXXXXXXXXXX SUBMISSION XXX PERIOD:
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-11-13A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-11-13A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-11-13A1.txt
  • shall receive interstate access support, except as for true-ups and revisions related to prior periods. Section 54.901 is amended by adding paragraph (c) as follows: § 54.901 Calculation of Interstate Common Line Support. ***** (c) For calendar year 2012, for purposes of calculating Interstate Common Line Support, corporate operations expense allocated to the Common Line Revenue Requirement, pursuant to section 69.409 of this chapter, shall be reduced by multiplying the corporate operations expense allocated by 67%. For calendar year 2013, for purposes of calculating Interstate Common Line Support, corporate operations expense allocated to the Common Line Revenue Requirement, pursuant to section 69.409 of this chapter, shall be reduced by multiplying the corporate operations expense allocated by 33%. Beginning January 1, 2014,
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-11-161A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-11-161A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-11-161A1.txt
  • Line Support. ***** (b) *** (4) Beginning January 1, 2012, competitive eligible telecommunications carriers shall not receive Interstate Common Line Support pursuant to this subpart and will instead receive support consistent with § 54.307(e). (c) Beginning January 1, 2012, for purposes of calculating Interstate Common Line Support, corporate operations expense allocated to the Common Line Revenue Requirement, pursuant to § 69.409 of this chapter, shall be limited to the lesser of: (1) The actual average monthly per-loop corporate operations expense; or (2) A monthly per-loop amount computed pursuant to 36.621(a)(4)(iii) of this chapter. (d) Support After December 31, 2011. Notwithstanding paragraph (a) of this section, beginning January 1, 2012, no carrier that is a rate-of-return carrier, as that term is defined
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304C98.PDF
  • 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 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.
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304P98.PDF
  • 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 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.
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304PF98.PDF
  • 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 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.
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4304C99.PDF
  • 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). 7332 Part 36 Big Three Expenses that are used to allocate All Other Corporate Operations Expenses pursuant to Section 36.392(c). 7333 Part 69 Big Three Expenses used to allocate All Other Corporate Operations Expenses pursuant to Section 69.409(a). 7334 Total Corporate Operations Expenses, total of Rows 7330 and 7331. E.FCC Expenses Adjustment 7350 FCC expense adjustment is the net of the following: (1) expenses not included above that the FCC has expressly allowed for ratemaking purposes; and (2) expenses included above that the FCC has expressly disallowed for ratemaking purposes. See Sections 65.450, 65.820, and 65.830. This row
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4304P99.PDF
  • 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). 7332 Part 36 Big Three Expenses that are used to allocate All Other Corporate Operations Expenses pursuant to Section 36.392(c). 7333 Part 69 Big Three Expenses used to allocate All Other Corporate Operations Expenses pursuant to Section 69.409(a). 7334 Total Corporate Operations Expenses, total of Rows 7330 and 7331. E.FCC Expenses Adjustment 7350 FCC expense adjustment is the net of the following: (1) expenses not included above that the FCC has expressly allowed for ratemaking purposes; and (2) expenses included above that the FCC has expressly disallowed for ratemaking purposes. See Sections 65.450, 65.820, and 65.830. This row
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4304C00.PDF
  • 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). 7332 Part 36 Big Three Expenses that are used to allocate All Other Corporate Operations Expenses pursuant to Section 36.392(c). 7333 Part 69 Big Three Expenses used to allocate All Other Corporate Operations Expenses pursuant to Section 69.409(a). 7334 Total Corporate Operations Expenses, total of Rows 7330 and 7331. E.FCC Expenses Adjustment 7350 FCC expense adjustment is the net of the following: (1) expenses not included above that the FCC has expressly allowed for ratemaking purposes; and (2) expenses included above that the FCC has expressly disallowed for ratemaking purposes. See Sections 65.450, 65.820, and 65.830. This row
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4304P00.PDF
  • 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). 7332 Part 36 Big Three Expenses that are used to allocate All Other Corporate Operations Expenses pursuant to Section 36.392(c). 7333 Part 69 Big Three Expenses used to allocate All Other Corporate Operations Expenses pursuant to Section 69.409(a). 7334 Total Corporate Operations Expenses, total of Rows 7330 and 7331. E.FCC Expenses Adjustment 7350 FCC expense adjustment is the net of the following: (1) expenses not included above that the FCC has expressly allowed for ratemaking purposes; and (2) expenses included above that the FCC has expressly disallowed for ratemaking purposes. See Sections 65.450, 65.820, and 65.830. This row
• http://www.fcc.gov/wcb/armis/documents/order_da_91_143.pdf
  • Operations Expenses Extended Area Services settlements pursuant to Section 36.392(b). that are directly assigned All Other Corporate Operations pursuant to Section 36.392(c). Expenses that allocated are Part 36 Big Three Expenses that are used to allocate All Corporate Operations Expenses pursuant to Section 36.392(c). Other Part 69 Big Three Expenses used to allocate All Other Operations Expenses pursuant to Section 69.409(a). Corporate 1334 Total 7331.Corporate Operations Expenses,total ofrows 7330 and E. FCC Expense Ad.1ustment FCC expense adjustment is the net of the following: (1) expenses not included above that the FCC has expressly allowed for ratemaking purposes; and (2) expenses included above that the FCC has expressly disallowed for ratemaking purposes. See Sections 65.450,65.820, and 65.830. --- Total Operating Expenses, the
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/DOC-104945A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/DOC-104945A1.txt
  • in Account 6210 shall be assigned to the local transport category. 32. Section 69.406 is amended by removing paragraph (a)(9). 33. Section 69.410 is removed. 34. Section 69.411 is revised to read as follows: 16320 Federal Communications Commission FCC 97-158 § Except as provided in §§ 69.412, 69.413, and 69.414, expenses that are not apportioned pursuant to §§ 69.401 through 69.409 shall be apportioned among the interexchange category and all access elements in the same manner as § 69.309 Other investment. 35. Section 69.501 is amended by removing and reserving paragraph (a). 36. Section 69.502 is revised to read as follows: § Projected revenues from the following shall be deducted from the base factor portion to determine the amount that is
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-01-305A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-01-305A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-01-305A1.txt
  • is amended by revising paragraph (a) to read as follows: § 69.302 Net Investment. (a) Investment in Accounts 2001, 1220 and Class B Rural Telephone Bank Stock booked in Account 1410 shall be apportioned among the interexchange category, billing and collection category and appropriate access elements as provided in Secs. 69.303 through 69.309. * * * * * 4. Section 69.409 Corporate operations expenses (Accounts 6710 and 6720) is amended by changing the section title to read as follows: § 69.409 Corporate operations expenses (included in Account 6720). * * * * APPENDIX G - FCC Report 43-04 Table I - Separations and Access Table FCC Report 43-04 ARMIS ACCESS REPORT COMPANY: XXXXXXXXXXXXXX XXXX Version STUDY AREA: XXXXXXXXXXXX SUBMISSION XXX PERIOD:
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-11-13A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-11-13A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-11-13A1.txt
  • shall receive interstate access support, except as for true-ups and revisions related to prior periods. Section 54.901 is amended by adding paragraph (c) as follows: § 54.901 Calculation of Interstate Common Line Support. ***** (c) For calendar year 2012, for purposes of calculating Interstate Common Line Support, corporate operations expense allocated to the Common Line Revenue Requirement, pursuant to section 69.409 of this chapter, shall be reduced by multiplying the corporate operations expense allocated by 67%. For calendar year 2013, for purposes of calculating Interstate Common Line Support, corporate operations expense allocated to the Common Line Revenue Requirement, pursuant to section 69.409 of this chapter, shall be reduced by multiplying the corporate operations expense allocated by 33%. Beginning January 1, 2014,
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-11-161A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-11-161A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-11-161A1.txt
  • Line Support. ***** (b) *** (4) Beginning January 1, 2012, competitive eligible telecommunications carriers shall not receive Interstate Common Line Support pursuant to this subpart and will instead receive support consistent with § 54.307(e). (c) Beginning January 1, 2012, for purposes of calculating Interstate Common Line Support, corporate operations expense allocated to the Common Line Revenue Requirement, pursuant to § 69.409 of this chapter, shall be limited to the lesser of: (1) The actual average monthly per-loop corporate operations expense; or (2) A monthly per-loop amount computed pursuant to 36.621(a)(4)(iii) of this chapter. (d) Support After December 31, 2011. Notwithstanding paragraph (a) of this section, beginning January 1, 2012, no carrier that is a rate-of-return carrier, as that term is defined
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304C98.PDF
  • 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 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.
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304P98.PDF
  • 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 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.
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304PF98.PDF
  • 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 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.
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4304C99.PDF
  • 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). 7332 Part 36 Big Three Expenses that are used to allocate All Other Corporate Operations Expenses pursuant to Section 36.392(c). 7333 Part 69 Big Three Expenses used to allocate All Other Corporate Operations Expenses pursuant to Section 69.409(a). 7334 Total Corporate Operations Expenses, total of Rows 7330 and 7331. E.FCC Expenses Adjustment 7350 FCC expense adjustment is the net of the following: (1) expenses not included above that the FCC has expressly allowed for ratemaking purposes; and (2) expenses included above that the FCC has expressly disallowed for ratemaking purposes. See Sections 65.450, 65.820, and 65.830. This row
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4304P99.PDF
  • 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). 7332 Part 36 Big Three Expenses that are used to allocate All Other Corporate Operations Expenses pursuant to Section 36.392(c). 7333 Part 69 Big Three Expenses used to allocate All Other Corporate Operations Expenses pursuant to Section 69.409(a). 7334 Total Corporate Operations Expenses, total of Rows 7330 and 7331. E.FCC Expenses Adjustment 7350 FCC expense adjustment is the net of the following: (1) expenses not included above that the FCC has expressly allowed for ratemaking purposes; and (2) expenses included above that the FCC has expressly disallowed for ratemaking purposes. See Sections 65.450, 65.820, and 65.830. This row
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4304C00.PDF
  • 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). 7332 Part 36 Big Three Expenses that are used to allocate All Other Corporate Operations Expenses pursuant to Section 36.392(c). 7333 Part 69 Big Three Expenses used to allocate All Other Corporate Operations Expenses pursuant to Section 69.409(a). 7334 Total Corporate Operations Expenses, total of Rows 7330 and 7331. E.FCC Expenses Adjustment 7350 FCC expense adjustment is the net of the following: (1) expenses not included above that the FCC has expressly allowed for ratemaking purposes; and (2) expenses included above that the FCC has expressly disallowed for ratemaking purposes. See Sections 65.450, 65.820, and 65.830. This row
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4304P00.PDF
  • 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). 7332 Part 36 Big Three Expenses that are used to allocate All Other Corporate Operations Expenses pursuant to Section 36.392(c). 7333 Part 69 Big Three Expenses used to allocate All Other Corporate Operations Expenses pursuant to Section 69.409(a). 7334 Total Corporate Operations Expenses, total of Rows 7330 and 7331. E.FCC Expenses Adjustment 7350 FCC expense adjustment is the net of the following: (1) expenses not included above that the FCC has expressly allowed for ratemaking purposes; and (2) expenses included above that the FCC has expressly disallowed for ratemaking purposes. See Sections 65.450, 65.820, and 65.830. This row
• http://www.fcc.gov/wcb/armis/documents/order_da_91_143.pdf
  • Operations Expenses Extended Area Services settlements pursuant to Section 36.392(b). that are directly assigned All Other Corporate Operations pursuant to Section 36.392(c). Expenses that allocated are Part 36 Big Three Expenses that are used to allocate All Corporate Operations Expenses pursuant to Section 36.392(c). Other Part 69 Big Three Expenses used to allocate All Other Operations Expenses pursuant to Section 69.409(a). Corporate 1334 Total 7331.Corporate Operations Expenses,total ofrows 7330 and E. FCC Expense Ad.1ustment FCC expense adjustment is the net of the following: (1) expenses not included above that the FCC has expressly allowed for ratemaking purposes; and (2) expenses included above that the FCC has expressly disallowed for ratemaking purposes. See Sections 65.450,65.820, and 65.830. --- Total Operating Expenses, the