Goto Section: 32.4 | 32.12 | Table of Contents
FCC 32.11
Revised as of October 1, 2011
Goto Year:2010 |
2012
§ 32.11 Classification of companies.
(a) For purposes of this section, the term "company" or "companies"
means incumbent local exchange carrier(s) as defined in section 251(h)
of the Communications Act, and any other carriers that the Commission
designates by Order. Incumbent local exchange carriers' successor or
assign companies, as defined in section 251(h)(1)(B)(ii) of the
Communications Act, that are found to be non-dominant by the
Commission, will not be subject to this Uniform System of Accounts.
(b) For accounting purposes, companies are divided into classes as
follows:
(1) Class A. Companies having annual revenues from regulated
telecommunications operations that are equal to or above the indexed
revenue threshold.
(2) Class B. Companies having annual revenues from regulated
telecommunications operations that are less than the indexed revenue
threshold.
(c) Class A companies, except mid-sized incumbent local exchange
carriers, as defined by § 32.9000, shall keep all the accounts of this
system of accounts which are applicable to their affairs and are
designated as Class A accounts. Class A companies, which include
mid-sized incumbent local exchange carriers, shall keep Basic Property
Records in compliance with the requirements of § § 32.2000(e) and (f).
(d) Class B companies and mid-sized incumbent local exchange carriers,
as defined by § 32.9000, shall keep all accounts of this system of
accounts which are applicable to their affairs and are designated as
Class B accounts. Mid-sized incumbent local exchange carriers shall
also maintain subsidiary record categories necessary to provide the
pole attachment data currently provided in the Class A accounts. Class
B companies shall keep Continuing Property Records in compliance with
the requirements of § § 32.2000(e)(7)(i)(A) and 32.2000(f).
(e) Class B companies and mid-sized incumbent local exchange carriers,
as defined by § 32.9000 of this part, that desire more detailed
accounting may adopt the accounts prescribed for Class A companies upon
the submission of a written notification to the Commission.
(f) The classification of a company shall be determined at the start of
the calendar year following the first time its annual operating revenue
from regulated telecommunications operations equals, exceeds, or falls
below the indexed revenue threshold.
[ 67 FR 5679 , Feb. 6, 2002, as amended at 69 FR 53648 , Sept. 2, 2004]
Goto Section: 32.4 | 32.12
Goto Year: 2010 |
2012
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