FCC Web Documents citing 32.2000

as compiled by hallikainen.com/FccRules on 2012 07 01

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  • Account 2441. 200 Accumulated Depreciation - Total Plant-in-Service - Account 3100. 201 Accumulated Depreciation - Poles - Total accumulated depreciation - Poles Investment (Account 2411). 202 Accumulated Depreciation - Conduit - Total accumulated depreciation - Conduit Investment (Account 2441). 301 Depreciation Rate - Poles - Enter the prescribed depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules. 302 Depreciation Rate - Conduit - Enter the prescribed depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules. 401 Net Current Deferred Operating Income Taxes-Pole - Enter the portion of Account 4100 that represents pole investment. Note: The amount that is reported on this row could be the
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  • adoption of new FASB standards unless the Commission notifies carriers that a new standard should not be adopted within 90 days after receiving notification. The Commission's rules do not provide a method to write down the cost of an asset or group of assets that will continue in use as required by SFAS 144. Instead, the Commission's rules in section 32.2000(d)(1) require carriers to account for and keep their telecommunications plant accounts at original cost. We conclude, therefore, that SFAS 144 should not be implemented for federal accounting purposes unless a rulemaking is completed to modify our current rules to accommodate the new accounting. Accordingly, we are notifying carriers that they shall not adopt SFAS 144 for Part 32 federal accounting
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  • July 22, 2005, Qwest Corporation (Qwest) filed a petition requesting a waiver of the Commission's rules that regulate Qwest's depreciation rates, methods and practices. On July 28, 2005, Qwest submitted an Erratum to its waiver petition, which was received in the Secretary's office on August 8, 2005. In addition to those rules that directly address Qwest's depreciation practices (e.g., section 32.2000(g) of the Commission's rules), Qwest seeks waiver of other related sections of the Commission's rules so that the net book costs on its regulated books mirror those on its financial books going forward. The petition therefore seeks waiver of sections 32.2000(a)(2), (d)(1), (g) and (h), 32.2007, 32.3100(c), 32.6720(j), 32.7100(a), 43.43, and any other sections of the Commission's rules necessary to
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  • 1985). A derivative is a collective term for securities whose prices are based on the prices of another underlying investment. Examples of derivative instruments are interest rate swaps, foreign currency exchange rate swaps, and futures and options contracts. With respect to the adoption SFAS 153, carriers must still comply with the Commission's rules for plant acquisition as prescribed in � 32.2000(b), Telecommunications plant acquired. 47 C.F.R. � 32.2000(b). (...continued from previous page) (continued....) Federal Communications Commission DA 05-2508 Federal Communications Commission DA 05-2508 S ` y � � � � � � � � " � � � � �@��� � � � � � � � � F = � = I �
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  • reporting requirements. Specifically Verizon seeks forbearance with regard to the following regulations and statutory provisions: 47 C.F.R. 1.795 47 C.F.R. 32.11 (to the extent the rule requires a carrier to keep Basic Property Records or Continuing Property Records) 47 C.F.R. 32.23 (to the extent the rule requires a carrier to comply with Affiliate Transaction rules) 47 C.F.R. 32.27 47 C.F.R. 32.2000 (e-f) 47 C.F.R. 43.21 (d-k) 47 C.F.R. 64.902 47 C.F.R. 64.903 (only as related to Affiliate Transaction rules) 47 C.F.R. 64.904 (only as related to Affiliate Transaction rules) 47 C.F.R. 65.600 47 C.F.R. 69.301-10 47 C.F.R. 69.401-15 47 U.S.C. 254(k) (only as related to Affiliate Transaction rules). Pursuant to sections 1.415 and 1.419 of the Commission's rules, interested parties may
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  • Administrative Company 2000 L Street, NW Suite 200 Washington, DC 20036 Dear Mr. Barash: This letter directs the Universal Service Administrative Company (USAC) to hold in abeyance until February 28, 2009, any adjustments in universal service fund high-cost loop support for the Virgin Islands Telephone Corporation (Vitelco). On November 19, 2008, Vitelco filed an emergency petition for waiver of sections 32.2000(g)(2)(ii) and 36.621 of the Commission's rules to address, among other things, financial strain resulting from the devastation inflicted by Hurricane Omar on Vitelco's telecommunications network, and the negative impact of these rules on Vitelco's universal service high-cost loop support. Vitelco also requests that, while its waiver request remains pending, the Commission instruct USAC to hold in abeyance until February 28,
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  • in its Petition Verizon seeks forbearance with regard to the following regulations and statutory provisions: 47 C.F.R. 1.795 47 C.F.R. 32.11 (to the extent the rule requires a carrier to keep Basic Property Records or Continuing Property Records) 47 C.F.R. 32.23 (to the extent the rule requires a carrier to comply with Affiliate Transaction rules) 47 C.F.R. 32.27 47 C.F.R. 32.2000 (e-f) 47 C.F.R. 43.21 (d-k) 47 C.F.R. 64.902 47 C.F.R. 64.903 (only as related to Affiliate Transaction rules) 47 C.F.R. 64.904 (only as related to Affiliate Transaction rules) 47 C.F.R. 65.600 47 C.F.R. 69.301-10 47 C.F.R. 69.401-15 47 U.S.C. 254(k) (only as related to Affiliate Transaction rules). The Commission released a Public Notice establishing a comment cycle for the petition
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  • December 8, 2008 COMMENT SOUGHT ON VIRGIN ISLANDS TELEPHONE CORPORATION PETITION FOR WAIVER OF ACCOUNTING AND HIGH-COST UNIVERSAL SERVICE SUPPORT RULES WC Docket No. 08-236 Comment Date: January 7, 2009 Reply Comment: January 22, 2009 The Wireline Competition Bureau seeks comment on a petition filed by the Virgin Islands Telephone Corporation (Vitelco) on November 21, 2008, seeking waiver of sections 32.2000(g)(2)(ii) and 36.621 of the Commission's rules to address these rules' effect on Vitelco's receipt of universal service high-cost loop support. Specifically, Vitelco argues that Hurricane Omar caused devastating destruction to Vitelco's plant and equipment, constituting good cause for grant of a waiver of the rule sections. Interested parties may file comments on or before January 7, 2009, and reply comments
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  • Content-Type: text/plain Content-Transfer-Encoding: 8bit Before the Federal Communications Commission Washington, D.C. 20554 In the Matter of Virgin Islands Telephone Corporation Emergency Petition for Waiver of Sections 32.2000(g)(2)(ii) and 36.621 of the Commission's Rules ) ) ) ) ) ) ) WC Docket No. 08-236 ORDER Adopted: May 29, 2009 Released: May 29, 2009 By the Acting Chief, Wireline Competition Bureau: introduction In this order, we deny a request from the Virgin Islands Telephone Corporation (Vitelco) for a waiver of sections 32.2000(g)(2)(ii) and 36.621 of the Commission's rules.
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  • 2000 L Street, NW Suite 200 Washington, DC 20036 Dear Mr. Barash: This letter directs the Universal Service Administrative Company (USAC) to continue to hold in abeyance until May 31, 2009, any adjustments in universal service fund high-cost loop support for the Virgin Islands Telephone Corporation (Vitelco). On November 19, 2008, Vitelco filed an emergency petition for waiver of sections 32.2000(g)(2)(ii) and 36.621 of the Commission's rules to address, among other things, financial strain resulting from the devastation inflicted by Hurricane Omar on Vitelco's telecommunications network, and the negative impact of these rules on Vitelco's universal service high-cost loop support. Vitelco also requested that, while its waiver request remains pending, the Commission instruct USAC to hold in abeyance until February 28,
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  • See CEI/ONA NPRM, 26 FCC Rcd at 1582-83, para. 6 (2011). See generally CEI/ONA NPRM. See, e.g., Biennial Regulatory Review Separate Affiliate Requirements of Section 64.1903 of the Commission's Rules, CC Docket No. 00-175, Notice of Proposed Rulemaking, 16 FCC Rcd 17270 (2001). Verizon, AT&T, and Qwest request that the Commission eliminate the continuing property record (CPR) requirements in rule 32.2000 for price cap incumbent LECs. AT&T and Qwest also request that the Commission eliminate the materiality threshold in rule 32.26 and allow carriers to follow a materiality threshold consistent with GAAP. AT&T also requests that the Commission eliminate rules that require maintaining records on jurisdictional differences in rules 32.1500, 32.4370 and 32.7910, lobbying expenses in rule 32.7300, deferred taxes in
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-12-352A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-12-352A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-12-352A1.txt
  • categories: Category 1: Equal Access Scripting Requirement Category 2: Open Network Architecture and Comparably Efficient Interconnection Requirements, Enhanced Services Structural Separation Rule (47 C.F.R. � 64.702), and All-Carrier Computer Inquiry Rules Category 3: Cost Assignment Rules Category 4: Part 32 Uniform System of Accounts (47 U.S.C. � 220(a)(2), 47 C.F.R. �� 32.1-2.9000) Category 5: Property Record Rules (47 C.F.R. �� 32.2000(e), (f)) Category 6: Part 42 Recordkeeping Requirements (47 C.F.R. �� 42.4, 42.5, 42.7, 42.10(a)) Category 7: ARMIS Report 43-01 Category 8: Annual Revenue and Total Communications Plant Reporting (47 C.F.R. � 43.21(c)) Category 9: Rules Governing Notices of Network Changes (47 C.F.R. �� 51.329(a)(2), 51.333(a)-(f), 52.333(b)) Category 10: Service Discontinuance Approval Requirements (47 U.S.C. � 214, 47 C.F.R. �� 63.30.
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  • whether relaxing this criterion is appropriate. Commenters should describe any additional activities that would qualify as incidental under our proposed rule. In addition, commenters should address whether, under our proposal, carriers could classify a new nonregulated activity as incidental and subsequently reclassify it as nonregulated thereby forcing ratepayers to bear the risk of nascent nonregulated ventures. 5. Expense Limits Section 32.2000(a)(4) of the Commission's rules requires that the cost of individual items of equipment, classifiable to Account 2112, Motor vehicles; Account 2113, Aircraft; Account 2114, Tools and other work equipment; Account 2122, Furniture; Account 2123, Office equipment; and Account 2124, General purpose computers, costing $2,000 or less or having a life of less than one year, shall be charged to the
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  • specific location, date of placement in service, and original cost of plant assets, and supplemental records, which include invoices, work orders, and engineering drawings to support the CPRs. These property records are the part of the property accounting system that preserves the identity, vintage, location, and original cost of property, as well as original and ongoing transactional data. See 47 C.F.R.32.2000. Bell Atlantic (South) Telephone Companies' Continuing Property Records Audit, Order, 14 FCC Rcd 5541 (rel. March 12, 1999) and Bell Atlantic (North) Telephone Companies' Continuing Property Records Audit, Order, 14 FCC Rcd 5855 (rel. March 12, 1999). BellSouth Telecommunications' Continuing Property Records Audit, Order, 14 FCC Rcd 4258 (rel. March 12, 1999). Southwestern Bell Telephone Company's Continuing Property Records Audit,
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  • for Incumbent Local Exchange Carriers: Phase 2 and Phase 3, Notice of Proposed Rulemaking, CC Docket 00-199, FCC 00-364 (rel. October 18, 2000) (Comprehensive Review of Accounting Requirements: Phase 2 and 3). See, e.g., 47 C.F.R. �� 32.5110, 5111, 5112, 5120, 5122, 5123, 5124, 5125, 5126, 5129, 5160, 5169, 5301, 5302, 7600, 7610, 7620, 7630, 7640. See 47 C.F.R. � 32.2000. See e.g., 47 C.F.R. �� 32.2211 (analog switching account), 2215 (electro-magnetic switching account). See 47 C.F.R. � 32.27. See e.g. GSA comments at 3-5, Reply comments at 3; ITTA comments at 5-6, USTA comments at 13. GSA comments at 4. USTA comments at 13. Smith v. Illinois Bell Tel. Co., 282 U.S. 133, 148 (1930). Jurisdictional Separations Reform, 12 FCC
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  • would cause us to possibly violate the IRS normalization rules with respect to investment tax credit and excess deferred tax amounts. Accordingly, we will retain the tax on tax gross up requirement in Part 32. Expense limits We revise the expense limit rules to include tools and test equipment located in the central office in the $2000 expense limit. Section 32.2000(a)(4) of the Commission's rules requires that the cost of individual items of equipment with a cost of $2000 or less or having a life of less than one year, classifiable in specified accounts, shall be charged to the applicable expense accounts rather than capitalized. The expense limit reduces the cost of maintaining property records for the acquisition, depreciation, and retirement
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  • Balance Sheet Accounts 32.101 Structure of the balance sheet accounts. 32.102 Nonregulated investments. 32.103 Balance sheet accounts for other than regulated-fixed assets to be maintained. 32.1120 Cash and equivalents. 32.1170 Receivables. 32.1171 Allowance for doubtful accounts. 32.1220 Inventories. 32.1280 Prepayments. 32.1350 Other current assets. 32.1406 Nonregulated investments. 32.1410 Other noncurrent assets. 32.1438 Deferred maintenance and retirements. 32.1500 Other jurisdictional assets-net. 32.2000 Instructions for telecommunications plant accounts. 32.2001 Telecommunications plant in service. 32.2002 Property held for future telecommunications use. 32.2003 Telecommunications plant under construction. 32.2005 Telecommunications plant adjustment. 32.2006 Nonoperating plant. 32.2007 Goodwill. 32.2110 Land and support assets. 32.2111 Land. 32.2112 Motor vehicles. 32.2113 Aircraft. 32.2114 Tools and other work equipment. 32.2121 Buildings. 32.2122 Furniture. 32.2123 Office equipment. 32.2124 General purpose computers.
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  • any documentation prepared for or in connection with the recipient's high cost benefits. See GVNW Comments at 17-18 (seven years); Dobson Comments at 18-19 (two years); NTCA Reply Comments at 6 (three years). We also note that USTelecom opposes any expansion of current document retention standards, see USTelecom Comments at 4-5. See USAC Comments at 229-30. See, e.g., 47 C.F.R. 32.2000. 47 C.F.R. � 54.417(a) (requiring maintenance of records for the three full preceding calendar years and requiring carriers to retain documentation for as long as the customer receives Lifeline service from the ETC or until audited by the Administrator). See GVNW Comments at 17-18 (seven years); Dobson Comments at 18-19 (two years); NTCA Reply Comments at 6 (three years). See
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  • records required to demonstrate to auditors that the support received was consistent with the universal service high-cost program rules. . . .This documentation must be maintained at least five years from the receipt of funding.'') Cf. the five-year limitation on imposition of forfeitures for violations of Section 220(d) of the Act. 47 C.F.R. � 1.80(c)(2). See, e.g., 47 C.F.R. � 32.2000. See 47 C.F.R. � 1.1206(b). Id. 47 C.F.R. �� 1.415, 1.419. See Electronic Filing of Documents in Rulemaking Proceedings, 63 FR 24121 (1998). See 5 U.S.C. � 603. The RFA, see 5 U.S.C. � 601 et. seq., has been amended by the Contract With America Advancement Act of 1996, Pub. L. No. 104-121, 110 Stat. 847 (1996) (CWAAA). Title II
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  • reduces depreciation deductions in future years. Both NTIA's BTOP grants and RUS's BIP grants have been treated as contributions to capital. We also seek comment on the interplay between existing high-cost support for rate-of return carriers and CAF support for rate-of-return carriers and other providers in rate-of-return territories. With respect to rate-of-return carriers that win CAF support, consistent with section 32.2000(a)(2) of the Commission's rules, we propose that such carriers be prohibited from including such infrastructure in their revenue requirement as a way to increase support under the existing high-cost mechanisms. We seek comment on this proposal. Support Liabilities We seek comment on the extent to which parties qualifying to receive support should be liable in the event that they are
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  • through application of the categorization and subcategorization procedures prescribed in this section. (d) For purposes of this section, the term ``capital expenditures'' equals the cost of loop plant booked to Account 2001, TPIS, including Account 2230, Central Office Transmission, and Account 2410, Cable and Wire Facilities during the Data Year. Such costs will be determined consistent with the requirements of �32.2000. Additionally, capital expenditures as used in this section will include the amounts, if any, charged during the Data Year to Account 2681, Capital Leases associated with accounts 2230 or 2410. (e) For inclusion in Annual Allowed Loop Expenditure, capital expenditures must be for the addition to loop equipment and facilities as referenced in � 36.606(c) that support transmission of broadband
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-97-145A1.pdf
  • to the Regulatory Flexibility Act (RFA), as amended by the Small Business Regulatory Enforcement Fairness Act of 1996 (SBREFA).176 76. TheOrder and Noticecertified that no regulatory flexibility analysis was required because the entities affected by the proposed rules were either large corporations, affiliates of such corporations, or were dominant in their field of operations and therefore not small entities.177 Section 32.2000(a)(4), however, applies to all carriers providing interstate services, some of which may be small entities.178 Although we consider small incumbent local exchange carriers to be dominant in their field of operations, we will include such companies in our regulatory flexibility analysis.'79Consequently, we cannot certify that no regulatory flexibility analysis is required for the reasons offered in theOrder and Notice. 77.
• http://transition.fcc.gov/Bureaus/Common_Carrier/Notices/1999/fcc99120.pdf http://transition.fcc.gov/Bureaus/Common_Carrier/Notices/1999/fcc99120.txt http://transition.fcc.gov/Bureaus/Common_Carrier/Notices/1999/fcc99120.wp
  • are computed by dividing the asset's current cost by its adjusted projected life.400 A shorter life will increase the annual Federal Communications Commission FCC 99-120 401 Universal Service Order, 12 FCC Rcd at 8913-14, para. 250 (criterion 5). 402 1997 Further Notice, 12 FCC Rcd at 18571, para. 152. 403 Id. 404 See Inputs Public Notice. 405 47 C.F.R. � 32.2000(g). Straight-line depreciation is an accounting technique in which an asset's value is divided into equal parts over its useful life. The equal-life group procedure subdivides assets according to age. See Amendment of Part 31 (Uniform System of Accounts for Class A and B Companies) so as to Permit Depreciable Property to be Placed in Groups Comprised of Units with Expected
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  • Order in CC Docket No. 98-81, Order on Reconsideration in CC Docket No. 96-150, Fourth Memorandum Opinion and Order in AAD File No. 98-43, 14 FCC Rcd 11396 (1999). Phase I Order See, e.g., 47 C.F.R. �� 32.5110, 5111, 5112, 5120, 5122, 5123, 5124, 5125, 5126, 5129, 5160, 5169, 5301, 5302, 7600, 7610, 7620, 7630, 7640. See 47 C.F.R. � 32.2000. See e.g., 47 C.F.R. �� 32.2211 (analog switching account), 2215 (electro-magnetic switching account). See 47 C.F.R. � 32.27. Smith v. Illinois Bell Tel. Co., 282 U.S. 133, 148 (1930). Jurisdictional Separations Reform, 12 FCC Rcd 22120 (1997). This would freeze the relative proportions of plant allocated to the various separations plant categories. Changes in the relative proportion of plant allocated
• http://www.fcc.gov/Bureaus/Common_Carrier/Notices/1999/fcc99120.pdf http://www.fcc.gov/Bureaus/Common_Carrier/Notices/1999/fcc99120.txt http://www.fcc.gov/Bureaus/Common_Carrier/Notices/1999/fcc99120.wp
  • are computed by dividing the asset's current cost by its adjusted projected life.400 A shorter life will increase the annual Federal Communications Commission FCC 99-120 401 Universal Service Order, 12 FCC Rcd at 8913-14, para. 250 (criterion 5). 402 1997 Further Notice, 12 FCC Rcd at 18571, para. 152. 403 Id. 404 See Inputs Public Notice. 405 47 C.F.R. � 32.2000(g). Straight-line depreciation is an accounting technique in which an asset's value is divided into equal parts over its useful life. The equal-life group procedure subdivides assets according to age. See Amendment of Part 31 (Uniform System of Accounts for Class A and B Companies) so as to Permit Depreciable Property to be Placed in Groups Comprised of Units with Expected
• http://www.fcc.gov/Bureaus/Common_Carrier/Notices/2000/fcc00364.doc http://www.fcc.gov/Bureaus/Common_Carrier/Notices/2000/fcc00364.txt
  • whether relaxing this criterion is appropriate. Commenters should describe any additional activities that would qualify as incidental under our proposed rule. In addition, commenters should address whether, under our proposal, carriers could classify a new nonregulated activity as incidental and subsequently reclassify it as nonregulated thereby forcing ratepayers to bear the risk of nascent nonregulated ventures. 5. Expense Limits Section 32.2000(a)(4) of the Commission's rules requires that the cost of individual items of equipment, classifiable to Account 2112, Motor vehicles; Account 2113, Aircraft; Account 2114, Tools and other work equipment; Account 2122, Furniture; Account 2123, Office equipment; and Account 2124, General purpose computers, costing $2,000 or less or having a life of less than one year, shall be charged to the
• http://www.fcc.gov/Bureaus/Common_Carrier/Orders/1999/fcc99369.doc
  • PRESCRIBED, effective January 1, 1999. 9. IT IS FURTHER ORDERED that this Order is effective upon release. FEDERAL COMMUNICATIONS COMMISSION Magalie Roman Salas Secretary See 47 U.S.C. � 220 (b). See Letter from Allen E. Sovereign, Group Manager - Capital Recovery, GTE Service Corporation, to Magalie R. Salas, Esq, Secretary, Federal Communications Commission, July 23, 1999. See 47 C.F.R. � 32.2000(g)(2)(ii). The average remaining life is the average of the future life expectancy of the various items in a plant account. The future net salvage is the estimated gross salvage derived from the disposal of the plant less the estimated cost of removal. The depreciation reserve ratio represents the portion of a carrier's plant investment that has been depreciated or charged
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  • them with greater flexibility to adjust their depreciation rates while allowing the Commission to maintain adequate oversight in order to promote competition and protect consumers. We also address a petition for forbearance filed by the United States Telephone Association (USTA) pursuant to section 10 of the Act. Although we deny USTA's petition requesting that the Commission forbear from imposing sections 32.2000(g) and 43.43 of the Commission's rules and that it refrain from conducting depreciation prescription proceedings under Section 220(b) of the Act for all price cap incumbent LECs, we establish a waiver process whereby price cap incumbent LECs can obtain substantially the same regulatory relief from depreciation requirements if certain conditions are met. Using the waiver process, rather than forbearance from
• http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2000/fcc00078.doc http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2000/fcc00078.txt
  • Account 2002 in ARMIS 43-03 is less burdensome than reclassifying the costs from Account 2002 to Account 2006. Revision to Section 32.2003, Telecommunications Plant Under Construction Section 32.2003 of the Commission's rules requires that carriers record in Account 2003, Telecommunications plant under construction, the original cost of construction projects including all related direct and indirect costs as provided under section 32.2000(c). If the construction project is suspended for six months or more, the cost must be reclassified to Account 2006, Nonoperating plant. If the project is abandoned, the cost must be charged to Account 7370, Special charges. BellSouth states that this reclassification is burdensome and that the property could remain recorded in Account 2003 and be excluded from the ratebase in
• http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2000/fcc00306.pdf
  • Bell Atlantic Corporation, CC Docket No. 98-184, Memorandum Opinion and Order, FCC 00-221 (rel. June 16, 2000). 2 See 47 U.S.C. � 220 (b). 3 See Letters from Allen E. Sovereign, Group Manager � Capital Recovery, GTE Service Corporation, to Magalie R. Salas, Esq, Secretary, Federal Communications Commission, April 24, 2000 and May 8, 2000. 4 See 47 C.F.R. � 32.2000(g)(2)(ii). 5 The average remaining life is the average of the future life expectancy of the various items in a plant account. The future net salvage is the estimated gross salvage derived from the disposal of the plant less the estimated cost of removal. The depreciation reserve ratio represents the portion of a carrier's plant investment that has been depreciated or
• http://www.fcc.gov/Bureaus/Common_Carrier/Reports/gteaudit.html http://www.fcc.gov/Bureaus/Common_Carrier/Reports/gteaudit.wp
  • with the regulatory commissions' recordkeeping requirements. ___________________________________ Footnotes 1. ^1 47 C.F.R. Part 32, Uniform System of Accounts for Telecommunications Companies 2. ^2 Account 2422, underground cable, was reviewed in California instead of Account 2423 because underground cable contained more investment in California than buried cable. All future references to Account 2423 will encompass this difference. 3. ^3 47 C.F.R. 32.2000(f)(5) 4. Automated Reporting Management Information System (ARMIS) _____________________________________________________ | [6]CCB Home Page | [7]FCC Home Page | [8]Help | Please send questions about issues to [9]fccinfo@fcc.gov Questions and comments about the CCB's World Wide Web pages should be sent to [10]ccbinfo@fcc.gov last updated 3/25/98 References 1. http://www.fcc.gov/Bureaus/Common_Carrier/Reports/gteaudit.wp 2. http://transition.fcc.gov/Bureaus/Common_Carrier/Reports/gteaudit.html#N_1_ 3. http://transition.fcc.gov/Bureaus/Common_Carrier/Reports/gteaudit.html#N_2_ 4. http://transition.fcc.gov/Bureaus/Common_Carrier/Reports/gteaudit.html#N_3_ 5. http://transition.fcc.gov/Bureaus/Common_Carrier/Reports/gteaudit.html#N_4_ 6. http://www.fcc.gov/ccb/ 7. http://www.fcc.gov/ 8.
• http://www.fcc.gov/Daily_Releases/Daily_Digest/2009/dd090601.html
  • Radio Holdings Inc. until June 29, 2009, to implement their voluntary commitment to provide a Qualified Entity rights to 4% of the audio channels on the Sirius and XM platforms. (Dkt No. 07-57 ). Action by: Chief, Media Bureau. Adopted: 05/29/2009 by ORDER. (DA No. 09-1212). MB [32]DA-09-1212A1.doc [33]DA-09-1212A1.pdf [34]DA-09-1212A1.txt VIRGIN ISLANDS TELEPHONE CORPORATION EMERGENCY PETITION FOR WAIVER OF SECTIONS 32.2000(G)(2)(II) AND 36.621 OF THE COMMISSION'S RULES. Denied the request for waiver. (Dkt No. 08-236 ). Action by: Acting Chief, Wireline Competition Bureau. Adopted: 05/29/2009 by ORDER. (DA No. 09-1205). WCB [35]DA-09-1205A1.doc [36]DA-09-1205A1.pdf [37]DA-09-1205A1.txt References 1. http://hraunfoss.fcc.gov/edocs_public/attachmatch/DOC-291092A1.pdf 2. http://hraunfoss.fcc.gov/edocs_public/attachmatch/DOC-291092A2.txt 3. http://hraunfoss.fcc.gov/edocs_public/attachmatch/DOC-291091A1.pdf 4. http://hraunfoss.fcc.gov/edocs_public/attachmatch/DOC-291091A2.txt 5. http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-09-1223A1.doc 6. http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-09-1223A1.pdf 7. http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-09-1223A1.txt 8. http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-09-1226A1.doc 9. http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-09-1226A1.pdf 10. http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-09-1226A1.txt 11. http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-09-1222A1.doc 12. http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-09-1222A1.pdf 13. http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-09-1222A1.txt
• http://www.fcc.gov/ogc/documents/opinions/2000/99-1531.html
  • consistent with its policy regarding the treatment of confidential information. Accordingly, we remand the case to the Commission for further proceedings.[2]^(2) I. Under Part 32 of the Commission's regulations, the Regional Bell Operating Companies ("RBOCs") are required to maintain detailed accounting records of property used in their local telephone operations, including the property's description, location, and cost. See 47 C.F.R. 32.2000(e)-(f). The records, which serve various regulatory functions, including the setting of rates and the assessment of charge allocations, must conform to a uniform accounting system prescribed by the rules and must be sufficiently detailed to allow the property's physical existence to be confirmed during a spot check conducted by the Commission. See id. In 1997, the Commission's Common Carrier Bureau's
• http://www.fcc.gov/wcb/archives/whatsnewarchive09.html
  • on Proposed Funding Year 2010 E-rate Eligible Services List. Public Notice: [337]PDF | [338]Text 06/02/2009 WCB Announces NANP fund size estimate and contribution factor for Fiscal Year 2009. Public Notice: [339]Word | [340]PDF | [341]Text 06/01/2009 WCB Waives USAC Audit Deadline. Order: [342]Word | [343]PDF | [344]Text __________________________________________________________________ 05/29/2009 Bureau Denies Virgin Islands Telephone Corporation request for waiver of sections 32.2000(g)(2)(ii) and 36.621 of the Commission's Universal Service rules. Order: [345]Word | [346]PDF | [347]Text 5/27/09 Acting Chairman Copps Releases Report on Broadband Strategy for Rural America. News Release: [348]Word | [349]PDF | [350]Text Report: [351]Word | [352]PDF | [353]Text Adelstein Statement: [354]Word | [355]PDF | [356]Text 05/15/2009 Commission Extends the Jurisdictional Separations Freeze and Refers Jurisdictional Separations Issues to the
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4302C98.PDF
  • bereportedasapositiveamountandthenetdebitamountasanegativeamount. (m) AccumulatedDepreciationEndingBalance-Enterthetotalofcolumns(h)+(i)+(j)- (k)+(l)-(d)-(e)astheendofyearbalanceforeachrowreported.Note:Column(m) mustagreewithTableB-1,row3100,column(b);TableB-5,row0490,column(j);and 43-03,TableI,row3100,column(b). (n) BeginningAccumulatedDepreciationRatio-Entertheratioofcolumn(h)tocolumn(b) astheaccumulateddepreciationratioatthebeginningoftheyear.Calculateto thenearestthousandthenmultiplyby100androundtotwodecimalplaces.e.g.,.3716 wouldbereportedas37.16. (o) EndingAccumulatedDepreciationRatio-Entertheratioofcolumn(m)tocolumn(g) astheaccumulateddepreciationratioattheendoftheyear.Theratioshallbe multipliedby100androundedtotwodecimalplaces.e.g.,.3716percentshouldbe enteredas37.16. FCCReport43-02-ReportDefinition December1998 B-7 Page97of143 TABLEB-7-BASESOFCHARGESFORDEPRECIATION GENERALINSTRUCTIONS Thistabledisplaysthechargesfordepreciationforthecurrentreportingperiodforeachclassor subclassofdepreciableplantforwhichadepreciationrateisdetermined.Aseparatepagewill befiledforeachjurisdiction.Alldollaramountsmustberoundedtothenearestthousand. Percentagesmustberoundedtotwodecimalplaces.Includeonlythoserowswithdatatobe reported. ROWINSTRUCTIONS ROW Eachoftheserowsisprovidedforentryofdataassociatedwitheachclassorsubclassof depreciableplantforwhichadepreciationrateisdetermined.Usethestaterownumbersand codesasprovidedintheStateRowNumbersandCodesReferenceTableforeachrowreported undereachjurisdiction.Includeonlythoserowswithdatatobereported. COLUMNDESCRIPTIONS COLUMN (b) PlantAccount-Entertheappropriateplantaccountnumber. (c) NameofClassorSubclassofPlant-Enterthenameofeachclassorthename andnumberofeachsubclassofdepreciableplant. (d) (Method)WholeorRemainingLife-Enterthemethodofdepreciationemployed foreachrow.A"W"inthiscolumnindicatesawholeliferateincolumn(h),an averageservicelifeincolumn(e),andanaveragenetsalvageincolumn(f);and "R"indicatesaremainingliferateincolumn(h),anaverageremaininglifein column(e),andafuturenetsalvageincolumn(f). (e) LifeYears-Entertheservicelifeforeachrow.Roundtoonedecimalplace. Wheretheaccountisbeingamortizedoveraperiodofyears,enterthestated periodinyears. (f) NetSalvage-Enterthenetsalvagepercentageforeachrow. FCCReport43-02-ReportDefinition December1998 B-7 Page98of143 (g) Accumulated-Entertheaccumulateddepreciationpercentageforeachrow. (h) Rate-Entertheprescribeddepreciationrateusedbythecarrierinaccordance withPart32,Section32.2000(g)oftheCommission'sRulesforeachappropriate row. Account6561-TheamountofdepreciationexpenseofcapitalizedcostsinAccounts2112 through2441,inclusive. (i) ExpensedAmount-EntertheamountofdepreciationchargedtoAccount6561 foreachrow. (j) AmortizedAmount-EntertheamountamortizedtoAccount6561foreach appropriaterow. (k) AveragePlantBalance-Enterthesumofthemonthlybookcoststowhichthe depreciationrateswereapplied,dividedby12astheaverageplantbalancefor eachrow. (l) CompositeRate-Enterthecompositerateforeachrow.Thedepreciationrate incolumn(h)forprimaryplantaccountsforwhichsubclassesorvintagesare used,thelifeincolumn(e),netsalvagepercentageincolumn(f)andthe accumulateddepreciationpercentageincolumn(g)aretobecompositesothatthe resultingcalculatedcompositerateproducesthesamechargetooperating expensesasthesumoftheindividualratesappliedtotheindividualclassesof plant. FCCReport43-02-ReportDefinition December1998 B-8 Page99of143 TABLEB-8-CAPITALLEASES GENERALINSTRUCTIONS Thistabledisplaysamountscapitalized,theaccumulatedamortization,theleaseobligationbroken downbetweencurrentandnoncurrentamounts,andabreakdownofleasecostcomponents expensedduringthereportingyear(amortization,interest,andotherexpensesbornebythe lessee).Thecarriersaretoreportontherows,eachcategoryofplantinaccountnumberorder forwhichcapitalleasesarerecorded.ThecategoryofplantshouldbeClassBaccountlevel. Alldollaramountsmustberoundedtothenearestthousand. ROWINSTRUCTIONS ROW 0101through0130Eachoftheserowsisprovidedforentryofdataassociatedwithcapital leasesforthereportingperiod.Useonerowforeachitemofpropertyfor whichacapitalleaseisrecordedintheaccounts.Includeonlythoserows withdatatobereported. 0140 Total-Enterthetotalofrows0101through0130. COLUMNDESCRIPTIONS COLUMN (b) PlantAccount-Entertheappropriateplantaccountnumber. (c) NameofCategoryofPlant-Enterthenameoftheitemofpropertyunder acapitalleaseagreement. (d) CapitalizedAmount-EnterthepresentvalueoftheleaseCommitmentat theinceptionofthelease. (e) AccumulatedAmortizationinAccount3410-Entertheendoftheyear balanceofaccumulatedamortizationinAccount3410. (f) Balance-Enterthenetbookvaluebalanceatthecloseofthereporting periodcolumn(d)minuscolumn(e). FCCReport43-02-ReportDefinition December1998 B-8
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4302P98.PDF
  • bereportedasapositiveamountandthenetdebitamountasanegativeamount. (m) AccumulatedDepreciationEndingBalance-Enterthetotalofcolumns(h)+(i)+(j)- (k)+(l)-(d)-(e)astheendofyearbalanceforeachrowreported.Note:Column(m) mustagreewithTableB-1,row3100,column(b);TableB-5,row0490,column(j);and 43-03,TableI,row3100,column(b). (n) BeginningAccumulatedDepreciationRatio-Entertheratioofcolumn(h)tocolumn(b) astheaccumulateddepreciationratioatthebeginningoftheyear.Calculateto thenearestthousandthenmultiplyby100androundtotwodecimalplaces.e.g.,.3716 wouldbereportedas37.16. (o) EndingAccumulatedDepreciationRatio-Entertheratioofcolumn(m)tocolumn(g) astheaccumulateddepreciationratioattheendoftheyear.Theratioshallbe multipliedby100androundedtotwodecimalplaces.e.g.,.3716percentshouldbe enteredas37.16. FCCReport43-02-ReportDefinition December1998 B-7 Page97of143 TABLEB-7-BASESOFCHARGESFORDEPRECIATION GENERALINSTRUCTIONS Thistabledisplaysthechargesfordepreciationforthecurrentreportingperiodforeachclassor subclassofdepreciableplantforwhichadepreciationrateisdetermined.Aseparatepagewill befiledforeachjurisdiction.Alldollaramountsmustberoundedtothenearestthousand. Percentagesmustberoundedtotwodecimalplaces.Includeonlythoserowswithdatatobe reported. ROWINSTRUCTIONS ROW Eachoftheserowsisprovidedforentryofdataassociatedwitheachclassorsubclassof depreciableplantforwhichadepreciationrateisdetermined.Usethestaterownumbersand codesasprovidedintheStateRowNumbersandCodesReferenceTableforeachrowreported undereachjurisdiction.Includeonlythoserowswithdatatobereported. COLUMNDESCRIPTIONS COLUMN (b) PlantAccount-Entertheappropriateplantaccountnumber. (c) NameofClassorSubclassofPlant-Enterthenameofeachclassorthename andnumberofeachsubclassofdepreciableplant. (d) (Method)WholeorRemainingLife-Enterthemethodofdepreciationemployed foreachrow.A"W"inthiscolumnindicatesawholeliferateincolumn(h),an averageservicelifeincolumn(e),andanaveragenetsalvageincolumn(f);and "R"indicatesaremainingliferateincolumn(h),anaverageremaininglifein column(e),andafuturenetsalvageincolumn(f). (e) LifeYears-Entertheservicelifeforeachrow.Roundtoonedecimalplace. Wheretheaccountisbeingamortizedoveraperiodofyears,enterthestated periodinyears. (f) NetSalvage-Enterthenetsalvagepercentageforeachrow. FCCReport43-02-ReportDefinition December1998 B-7 Page98of143 (g) Accumulated-Entertheaccumulateddepreciationpercentageforeachrow. (h) Rate-Entertheprescribeddepreciationrateusedbythecarrierinaccordance withPart32,Section32.2000(g)oftheCommission'sRulesforeachappropriate row. Account6561-TheamountofdepreciationexpenseofcapitalizedcostsinAccounts2112 through2441,inclusive. (i) ExpensedAmount-EntertheamountofdepreciationchargedtoAccount6561 foreachrow. (j) AmortizedAmount-EntertheamountamortizedtoAccount6561foreach appropriaterow. (k) AveragePlantBalance-Enterthesumofthemonthlybookcoststowhichthe depreciationrateswereapplied,dividedby12astheaverageplantbalancefor eachrow. (l) CompositeRate-Enterthecompositerateforeachrow.Thedepreciationrate incolumn(h)forprimaryplantaccountsforwhichsubclassesorvintagesare used,thelifeincolumn(e),netsalvagepercentageincolumn(f)andthe accumulateddepreciationpercentageincolumn(g)aretobecompositesothatthe resultingcalculatedcompositerateproducesthesamechargetooperating expensesasthesumoftheindividualratesappliedtotheindividualclassesof plant. FCCReport43-02-ReportDefinition December1998 B-8 Page99of143 TABLEB-8-CAPITALLEASES GENERALINSTRUCTIONS Thistabledisplaysamountscapitalized,theaccumulatedamortization,theleaseobligationbroken downbetweencurrentandnoncurrentamounts,andabreakdownofleasecostcomponents expensedduringthereportingyear(amortization,interest,andotherexpensesbornebythe lessee).Thecarriersaretoreportontherows,eachcategoryofplantinaccountnumberorder forwhichcapitalleasesarerecorded.ThecategoryofplantshouldbeClassBaccountlevel. Alldollaramountsmustberoundedtothenearestthousand. ROWINSTRUCTIONS ROW 0101through0130Eachoftheserowsisprovidedforentryofdataassociatedwithcapital leasesforthereportingperiod.Useonerowforeachitemofpropertyfor whichacapitalleaseisrecordedintheaccounts.Includeonlythoserows withdatatobereported. 0140 Total-Enterthetotalofrows0101through0130. COLUMNDESCRIPTIONS COLUMN (b) PlantAccount-Entertheappropriateplantaccountnumber. (c) NameofCategoryofPlant-Enterthenameoftheitemofpropertyunder acapitalleaseagreement. (d) CapitalizedAmount-EnterthepresentvalueoftheleaseCommitmentat theinceptionofthelease. (e) AccumulatedAmortizationinAccount3410-Entertheendoftheyear balanceofaccumulatedamortizationinAccount3410. (f) Balance-Enterthenetbookvaluebalanceatthecloseofthereporting periodcolumn(d)minuscolumn(e). FCCReport43-02-ReportDefinition December1998 B-8
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4302PF98.PDF
  • bereportedasapositiveamountandthenetdebitamountasanegativeamount. (m) AccumulatedDepreciationEndingBalance-Enterthetotalofcolumns(h)+(i)+(j)- (k)+(l)-(d)-(e)astheendofyearbalanceforeachrowreported.Note:Column(m) mustagreewithTableB-1,row3100,column(b);TableB-5,row0490,column(j);and 43-03,TableI,row3100,column(b). (n) BeginningAccumulatedDepreciationRatio-Entertheratioofcolumn(h)tocolumn(b) astheaccumulateddepreciationratioatthebeginningoftheyear.Calculateto thenearestthousandthenmultiplyby100androundtotwodecimalplaces.e.g.,.3716 wouldbereportedas37.16. (o) EndingAccumulatedDepreciationRatio-Entertheratioofcolumn(m)tocolumn(g) astheaccumulateddepreciationratioattheendoftheyear.Theratioshallbe multipliedby100androundedtotwodecimalplaces.e.g.,.3716percentshouldbe enteredas37.16. FCCReport43-02-ReportDefinition December1998 B-7 Page97of143 TABLEB-7-BASESOFCHARGESFORDEPRECIATION GENERALINSTRUCTIONS Thistabledisplaysthechargesfordepreciationforthecurrentreportingperiodforeachclassor subclassofdepreciableplantforwhichadepreciationrateisdetermined.Aseparatepagewill befiledforeachjurisdiction.Alldollaramountsmustberoundedtothenearestthousand. Percentagesmustberoundedtotwodecimalplaces.Includeonlythoserowswithdatatobe reported. ROWINSTRUCTIONS ROW Eachoftheserowsisprovidedforentryofdataassociatedwitheachclassorsubclassof depreciableplantforwhichadepreciationrateisdetermined.Usethestaterownumbersand codesasprovidedintheStateRowNumbersandCodesReferenceTableforeachrowreported undereachjurisdiction.Includeonlythoserowswithdatatobereported. COLUMNDESCRIPTIONS COLUMN (b) PlantAccount-Entertheappropriateplantaccountnumber. (c) NameofClassorSubclassofPlant-Enterthenameofeachclassorthename andnumberofeachsubclassofdepreciableplant. (d) (Method)WholeorRemainingLife-Enterthemethodofdepreciationemployed foreachrow.A"W"inthiscolumnindicatesawholeliferateincolumn(h),an averageservicelifeincolumn(e),andanaveragenetsalvageincolumn(f);and "R"indicatesaremainingliferateincolumn(h),anaverageremaininglifein column(e),andafuturenetsalvageincolumn(f). (e) LifeYears-Entertheservicelifeforeachrow.Roundtoonedecimalplace. Wheretheaccountisbeingamortizedoveraperiodofyears,enterthestated periodinyears. (f) NetSalvage-Enterthenetsalvagepercentageforeachrow. FCCReport43-02-ReportDefinition December1998 B-7 Page98of143 (g) Accumulated-Entertheaccumulateddepreciationpercentageforeachrow. (h) Rate-Entertheprescribeddepreciationrateusedbythecarrierinaccordance withPart32,Section32.2000(g)oftheCommission'sRulesforeachappropriate row. Account6561-TheamountofdepreciationexpenseofcapitalizedcostsinAccounts2112 through2441,inclusive. (i) ExpensedAmount-EntertheamountofdepreciationchargedtoAccount6561 foreachrow. (j) AmortizedAmount-EntertheamountamortizedtoAccount6561foreach appropriaterow. (k) AveragePlantBalance-Enterthesumofthemonthlybookcoststowhichthe depreciationrateswereapplied,dividedby12astheaverageplantbalancefor eachrow. (l) CompositeRate-Enterthecompositerateforeachrow.Thedepreciationrate incolumn(h)forprimaryplantaccountsforwhichsubclassesorvintagesare used,thelifeincolumn(e),netsalvagepercentageincolumn(f)andthe accumulateddepreciationpercentageincolumn(g)aretobecompositesothatthe resultingcalculatedcompositerateproducesthesamechargetooperating expensesasthesumoftheindividualratesappliedtotheindividualclassesof plant. FCCReport43-02-ReportDefinition December1998 B-8 Page99of143 TABLEB-8-CAPITALLEASES GENERALINSTRUCTIONS Thistabledisplaysamountscapitalized,theaccumulatedamortization,theleaseobligationbroken downbetweencurrentandnoncurrentamounts,andabreakdownofleasecostcomponents expensedduringthereportingyear(amortization,interest,andotherexpensesbornebythe lessee).Thecarriersaretoreportontherows,eachcategoryofplantinaccountnumberorder forwhichcapitalleasesarerecorded.ThecategoryofplantshouldbeClassBaccountlevel. Alldollaramountsmustberoundedtothenearestthousand. ROWINSTRUCTIONS ROW 0101through0130Eachoftheserowsisprovidedforentryofdataassociatedwithcapital leasesforthereportingperiod.Useonerowforeachitemofpropertyfor whichacapitalleaseisrecordedintheaccounts.Includeonlythoserows withdatatobereported. 0140 Total-Enterthetotalofrows0101through0130. COLUMNDESCRIPTIONS COLUMN (b) PlantAccount-Entertheappropriateplantaccountnumber. (c) NameofCategoryofPlant-Enterthenameoftheitemofpropertyunder acapitalleaseagreement. (d) CapitalizedAmount-EnterthepresentvalueoftheleaseCommitmentat theinceptionofthelease. (e) AccumulatedAmortizationinAccount3410-Entertheendoftheyear balanceofaccumulatedamortizationinAccount3410. (f) Balance-Enterthenetbookvaluebalanceatthecloseofthereporting periodcolumn(d)minuscolumn(e). FCCReport43-02-ReportDefinition December1998 B-8
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/495AC98.PDF
  • carrier's cost categories designated in its Part 32 Cost Allocation Manual, as amended and approved under our Part 64 Rules. REFERENCES Cost Categories: For the names and descriptions of the cost categories applicable to each filing carrier, see the individual carriers' permanent Part 32 Cost Allocation Manuals for the separation of regulated and nonregulated costs. FCCReport495A-ReportDefinition December1998 Page2of11 CentralOfficeEquipmentandCableandWireFacilities: CentralOfficeEquipmentincludesallequipmentinaccountslistedunder"TPIS--Centralassets" inPart32.2000(j).CentralOfficeEquipment-Switchingincludesallequipmentrecordedin accountslistedunder"TPIS--CentralOfficeassets:CentralOffice--Switching"inPart32.2000(j). CentralOfficeEquipment-Transmissionincludesallequipmentrecordedinaccountslistedunder "TPIS--CentralOfficeassets:CentralOffice--Transmission"inPart32.2000(j).Cableandwire facilitiesincludeallcableandwirefacilitiesassets"inPart32.2000(j). CostCategoriesRequiringForward-LookingAllocator: Eachcarrier'sPart32CostAllocationManualidentifiesallthecostcategoriesthat,underPart 64oftheCommission'sRules,mustbeallocatedonthebasisofathreeyearforecastofuse (forwardlookingallocator). FCC Report 495A - Report Definition - Form December 1998 Page 3 of 11 FCC Report 495A Approved by OMB FORECAST OF INVESTMENT USAGE REPORT 3060-0410 Expires 03/31/2000 COMPANY: XXXXXXXXXXXXXX XXXX Version STUDY AREA: XXXXXXXXXXXX SUBMISSION XXX PERIOD: From mmm yyyyy To mmm yyyyy TABLE I COSA: XXXX PAGE 1 of 1
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/495AP98.PDF
  • carrier's cost categories designated in its Part 32 Cost Allocation Manual, as amended and approved under our Part 64 Rules. REFERENCES Cost Categories: For the names and descriptions of the cost categories applicable to each filing carrier, see the individual carriers' permanent Part 32 Cost Allocation Manuals for the separation of regulated and nonregulated costs. FCCReport495A-ReportDefinition December1998 Page2of11 CentralOfficeEquipmentandCableandWireFacilities: CentralOfficeEquipmentincludesallequipmentinaccountslistedunder"TPIS--Centralassets" inPart32.2000(j).CentralOfficeEquipment-Switchingincludesallequipmentrecordedin accountslistedunder"TPIS--CentralOfficeassets:CentralOffice--Switching"inPart32.2000(j). CentralOfficeEquipment-Transmissionincludesallequipmentrecordedinaccountslistedunder "TPIS--CentralOfficeassets:CentralOffice--Transmission"inPart32.2000(j).Cableandwire facilitiesincludeallcableandwirefacilitiesassets"inPart32.2000(j). CostCategoriesRequiringForward-LookingAllocator: Eachcarrier'sPart32CostAllocationManualidentifiesallthecostcategoriesthat,underPart 64oftheCommission'sRules,mustbeallocatedonthebasisofathreeyearforecastofuse (forwardlookingallocator). FCCReport495A-ReportDefinition December1998 Page6of11 TABLEI-FORECASTUSAGESCHEDULE FORCENTRALOFFICEEQUIPMENTANDCABLEANDWIREFACILITIES BYCOSTCATEGORY GENERALINSTRUCTIONS Reportonlythosecostcategoriesidentifiedinthecarrier'sapprovedPart32CostAllocation Manualthatrequireallocationonthebasisofaforwardlookingallocator.Foreachcostcategory entertheforecastforeachofthethreecalendaryearsfollowingthefilingdateonwhichthis reportisfiled. Assignauniquerownumbertoeachrowofthetable,beginningwith1andincrementingbyone, withnonumbersskipped. COLUMNDESCRIPTIONS COLUMN (a) Intherowforthefirstforecastyearforeachcostcategory,entertheaccount number,e.g.,2211.Intherowsforthesecondandthirdforecastyearsforeach costcategory,leavethiscolumnblank. (b) Enterthecostcategoriesasfollows: Assignauniquealpha/numericcode(uptosixcharacters,withnoembedded blanks)toeachcostcategorywithinanaccount.Usethissamecode throughoutallTablesofthisreportandinfutureReports495Aand495B, whenfiled. Intherowforthefirstforecastyearforeachcostcategory,enterthisassigned code,followedbyoneormorespaces,followedbythedescriptivenamefor thecostcategory(uptotwentycharacters,withembeddedblanksallowed).In therowsforthesecondandthirdforecastyearsforeachcostcategory,leave thiscolumnblank. Forexample,forthefirstforecastyearforacentralofficeequipmentcost category,thiscolumncouldcontainthefollowing: NetEqNetEquipment (code)(descriptivename) FCCReport495A-ReportDefinition December1998 Page7of11 Enter"NONE"onthefirstrowofthetableiftherearenocostcategoriesthat requireallocationonthebasisofaforwardlookingallocator. (c) Enterthemeasureusedbythecarriertoarriveataquantifiedunitofusefor eachcostcategory,e.g.,thousandsofminutesofuse,messages,lines,etc.Use uptoeighteencharacters,withembeddedblanksallowed. (d) Entertheforecastcalendaryear.Usethreelines--oneforeachforecastyear. (e) Foreachforecastyear,enterthetotalnumberofunitsofuseforallregulated andnonregulatedactivities.Forexample,totalthousandofminutesofusefor bothregulatedandnonregulatedservices. (f) Foreachforecastyear,enterthenumberofunitsofuseforregulatedactivities. (g)
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/495APF98.PDF
  • carrier's cost categories designated in its Part 32 Cost Allocation Manual, as amended and approved under our Part 64 Rules. REFERENCES Cost Categories: For the names and descriptions of the cost categories applicable to each filing carrier, see the individual carriers' permanent Part 32 Cost Allocation Manuals for the separation of regulated and nonregulated costs. FCCReport495A-ReportDefinition December1998 Page2of11 CentralOfficeEquipmentandCableandWireFacilities: CentralOfficeEquipmentincludesallequipmentinaccountslistedunder"TPIS--Centralassets" inPart32.2000(j).CentralOfficeEquipment-Switchingincludesallequipmentrecordedin accountslistedunder"TPIS--CentralOfficeassets:CentralOffice--Switching"inPart32.2000(j). CentralOfficeEquipment-Transmissionincludesallequipmentrecordedinaccountslistedunder "TPIS--CentralOfficeassets:CentralOffice--Transmission"inPart32.2000(j).Cableandwire facilitiesincludeallcableandwirefacilitiesassets"inPart32.2000(j). CostCategoriesRequiringForward-LookingAllocator: Eachcarrier'sPart32CostAllocationManualidentifiesallthecostcategoriesthat,underPart 64oftheCommission'sRules,mustbeallocatedonthebasisofathreeyearforecastofuse (forwardlookingallocator). FCC Report 495A - Report Definition - Form December 1998 Page 3 of 11 FCC Report 495A Approved by OMB FORECAST OF INVESTMENT USAGE REPORT 3060-0410 Expires 03/31/2000 COMPANY: XXXXXXXXXXXXXX XXXX Version STUDY AREA: XXXXXXXXXXXX SUBMISSION XXX PERIOD: From mmm yyyyy To mmm yyyyy TABLE I COSA: XXXX PAGE 1 of 1
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/495BC98.PDF
  • categories applicable to each filing carrier, see the individual carriers' permanent part 32 Cost Allocation Manuals for the separation of regulated and nonregulated costs. FCC Report 495B - Report Definition December 1998 Page 2 of 11 Central Office Equipment and Cable and Wire Facilities: Central Office Equipment includes all equipment recorded in accounts listed under "TPIS--Central Office assets" in Part 32.2000 (j). Central Office Equipment - Switching includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office--Switching" in Part 32.2000(j). Central Office Equipment - Transmission includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office --Transmission" in Part 32.2000 (j). Cable and wire facilities include all cable and wire facilities recorded in accounts listed under
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/495BP98.PDF
  • categories applicable to each filing carrier, see the individual carriers' permanent part 32 Cost Allocation Manuals for the separation of regulated and nonregulated costs. FCC Report 495B - Report Definition December 1998 Page 2 of 11 Central Office Equipment and Cable and Wire Facilities: Central Office Equipment includes all equipment recorded in accounts listed under "TPIS--Central Office assets" in Part 32.2000 (j). Central Office Equipment - Switching includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office--Switching" in Part 32.2000(j). Central Office Equipment - Transmission includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office --Transmission" in Part 32.2000 (j). Cable and wire facilities include all cable and wire facilities recorded in accounts listed under
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/495BPF98.PDF
  • categories applicable to each filing carrier, see the individual carriers' permanent part 32 Cost Allocation Manuals for the separation of regulated and nonregulated costs. FCC Report 495B - Report Definition December 1998 Page 2 of 11 Central Office Equipment and Cable and Wire Facilities: Central Office Equipment includes all equipment recorded in accounts listed under "TPIS--Central Office assets" in Part 32.2000 (j). Central Office Equipment - Switching includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office--Switching" in Part 32.2000(j). Central Office Equipment - Transmission includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office --Transmission" in Part 32.2000 (j). Cable and wire facilities include all cable and wire facilities recorded in accounts listed under
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4302C99.PDF
  • decimal place. Where the account is being amortized over a period of years, enter the stated period in years. (f) Net Salvage - Enter the net salvage percentage for each row. (g) Accumulated - Enter the accumulated depreciation percentage for each row. (h) Rate - Enter the prescribed depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules for each appropriate row. FCC 43-02 � Rep. Def. - Instructions December 1999 Page 102 of 147 Account 6561 - The amount of depreciation expense of capitalized costs in Accounts 2112 through 2441, inclusive. (i) Expensed Amount - Enter the amount of depreciation charged to Account 6561 for each row. (j) Amortized Amount - Enter the
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4302P99.PDF
  • decimal place. Where the account is being amortized over a period of years, enter the stated period in years. (f) Net Salvage - Enter the net salvage percentage for each row. (g) Accumulated - Enter the accumulated depreciation percentage for each row. (h) Rate - Enter the prescribed depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules for each appropriate row. FCC 43-02 � Rep. Def. - Instructions December 1999 Page 102 of 147 Account 6561 - The amount of depreciation expense of capitalized costs in Accounts 2112 through 2441, inclusive. (i) Expensed Amount - Enter the amount of depreciation charged to Account 6561 for each row. (j) Amortized Amount - Enter the
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/495AC99.PDF
  • 2 of 11 REFERENCES Cost Categories: For the names and descriptions of the cost categories applicable to each filing carrier, see the individual carriers' permanent Part 32 Cost Allocation Manuals for the separation of regulated and nonregulated costs. Central Office Equipment and Cable and Wire Facilities: Central Office Equipment includes all equipment in accounts listed under "TPIS--Central assets" in Part 32.2000(j). Central Office Equipment - Switching includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office--Switching" in Part 32.2000(j). Central Office Equipment - Transmission includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office--Transmission" in Part 32.2000 (j). Cable and wire facilities include all cable and wire facilities assets" in Part 32.2000 (j). Cost Categories
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/495BC99.PDF
  • 11 REFERENCES Cost Categories: For the names and descriptions of the cost categories applicable to each filing carrier, see the individual carriers' permanent part 32 Cost Allocation Manuals for the separation of regulated and nonregulated costs. Central Office Equipment and Cable and Wire Facilities: Central Office Equipment includes all equipment recorded in accounts listed under "TPIS--Central Office assets" in Part 32.2000 (j). Central Office Equipment - Switching includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office--Switching" in Part 32.2000(j). Central Office Equipment - Transmission includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office --Transmission" in Part 32.2000 (j). Cable and wire facilities include all cable and wire facilities recorded in accounts listed under
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4302C00.PDF
  • decimal place. Where the account is being amortized over a period of years, enter the stated period in years. (f) Net Salvage - Enter the net salvage percentage for each row. (g) Accumulated - Enter the accumulated depreciation percentage for each row. (h) Rate - Enter the prescribed depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules for each appropriate row. FCC 43-02 � Rep. Def. - Instructions December 2000 Page 67 of 81 Account 6561 - The amount of depreciation expense of capitalized costs in Accounts 2112 through 2441, inclusive. (i) Expensed Amount - Enter the amount of depreciation charged to Account 6561 for each row. (j) Amortized Amount - Enter the
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4302P00.PDF
  • decimal place. Where the account is being amortized over a period of years, enter the stated period in years. (f) Net Salvage - Enter the net salvage percentage for each row. (g) Accumulated - Enter the accumulated depreciation percentage for each row. (h) Rate - Enter the prescribed depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules for each appropriate row. FCC 43-02 � Rep. Def. - Instructions December 2000 Page 67 of 81 Account 6561 - The amount of depreciation expense of capitalized costs in Accounts 2112 through 2441, inclusive. (i) Expensed Amount - Enter the amount of depreciation charged to Account 6561 for each row. (j) Amortized Amount - Enter the
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/495AC00.PDF
  • Part 64 Rules. REFERENCES Cost Categories: For the names and descriptions of the cost categories applicable to each filing carrier, see the individual carriers' permanent Part 32 Cost Allocation Manuals for the separation of regulated and nonregulated costs. Central Office Equipment and Cable and Wire Facilities: Central Office Equipment includes all equipment in accounts listed under "TPIS--Central assets" in Part 32.2000(j). Central Office Equipment - Switching includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office--Switching" in Part 32.2000(j). Central Office Equipment - Transmission includes all equipment recorded in accounts listed under "TPIS-- Central Office assets: Central Office--Transmission" in Part 32.2000 (j). Cable and wire facilities include all cable and wire facilities assets" in Part 32.2000 (j). Cost
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/495AP00.PDF
  • Part 64 Rules. REFERENCES Cost Categories: For the names and descriptions of the cost categories applicable to each filing carrier, see the individual carriers' permanent Part 32 Cost Allocation Manuals for the separation of regulated and nonregulated costs. Central Office Equipment and Cable and Wire Facilities: Central Office Equipment includes all equipment in accounts listed under "TPIS--Central assets" in Part 32.2000(j). Central Office Equipment - Switching includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office--Switching" in Part 32.2000(j). Central Office Equipment - Transmission includes all equipment recorded in accounts listed under "TPIS-- Central Office assets: Central Office--Transmission" in Part 32.2000 (j). Cable and wire facilities include all cable and wire facilities assets" in Part 32.2000 (j). Cost
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/495BC00.PDF
  • 6.) REFERENCES Cost Categories: For the names and descriptions of the cost categories applicable to each filing carrier, see the individual carriers' permanent part 32 Cost Allocation Manuals for the separation of regulated and nonregulated costs. Central Office Equipment and Cable and Wire Facilities: Central Office Equipment includes all equipment recorded in accounts listed under "TPIS--Central Office assets" in Part 32.2000 (j). Central Office Equipment - Switching includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office--Switching" in Part 32.2000(j). Central Office Equipment - Transmission includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office --Transmission" in Part 32.2000 (j). Cable and wire facilities include all cable and wire facilities recorded in accounts listed under
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/495BP00.PDF
  • 6.) REFERENCES Cost Categories: For the names and descriptions of the cost categories applicable to each filing carrier, see the individual carriers' permanent part 32 Cost Allocation Manuals for the separation of regulated and nonregulated costs. Central Office Equipment and Cable and Wire Facilities: Central Office Equipment includes all equipment recorded in accounts listed under "TPIS--Central Office assets" in Part 32.2000 (j). Central Office Equipment - Switching includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office--Switching" in Part 32.2000(j). Central Office Equipment - Transmission includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office --Transmission" in Part 32.2000 (j). Cable and wire facilities include all cable and wire facilities recorded in accounts listed under
• http://www.fcc.gov/wcb/armis/documents/2001PDFs/4302C01.PDF
  • decimal place. Where the account is being amortized over a period of years, enter the stated period in years. (f) Net Salvage - Enter the net salvage percentage for each row. (g) Accumulated - Enter the accumulated depreciation percentage for each row. (h) Rate - Enter the prescribed depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules for each appropriate row. FCC 43-02 � Rep. Def. - Instructions December 2001 Page 65 of 79 Account 6561 - The amount of depreciation expense of capitalized costs in Accounts 2112 through 2441, inclusive. (i) Expensed Amount - Enter the amount of depreciation charged to Account 6561 for each row. (j) Amortized Amount - Enter the
• http://www.fcc.gov/wcb/armis/documents/2001PDFs/4302P01.PDF
  • decimal place. Where the account is being amortized over a period of years, enter the stated period in years. (f) Net Salvage - Enter the net salvage percentage for each row. (g) Accumulated - Enter the accumulated depreciation percentage for each row. (h) Rate - Enter the prescribed depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules for each appropriate row. FCC 43-02 � Rep. Def. - Instructions December 2001 Page 65 of 79 Account 6561 - The amount of depreciation expense of capitalized costs in Accounts 2112 through 2441, inclusive. (i) Expensed Amount - Enter the amount of depreciation charged to Account 6561 for each row. (j) Amortized Amount - Enter the
• http://www.fcc.gov/wcb/armis/documents/2001PDFs/495AC01.PDF
  • Part 64 Rules. REFERENCES Cost Categories: For the names and descriptions of the cost categories applicable to each filing carrier, see the individual carriers' permanent Part 32 Cost Allocation Manuals for the separation of regulated and nonregulated costs. Central Office Equipment and Cable and Wire Facilities: Central Office Equipment includes all equipment in accounts listed under "TPIS--Central assets" in Part 32.2000(j). Central Office Equipment - Switching includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office--Switching" in Part 32.2000(j). Central Office Equipment - Transmission includes all equipment recorded in accounts listed under "TPIS-- Central Office assets: Central Office--Transmission" in Part 32.2000 (j). Cable and wire facilities include all cable and wire facilities assets" in Part 32.2000 (j). Cost
• http://www.fcc.gov/wcb/armis/documents/2001PDFs/495AP01.PDF
  • Part 64 Rules. REFERENCES Cost Categories: For the names and descriptions of the cost categories applicable to each filing carrier, see the individual carriers' permanent Part 32 Cost Allocation Manuals for the separation of regulated and nonregulated costs. Central Office Equipment and Cable and Wire Facilities: Central Office Equipment includes all equipment in accounts listed under "TPIS--Central assets" in Part 32.2000(j). Central Office Equipment - Switching includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office--Switching" in Part 32.2000(j). Central Office Equipment - Transmission includes all equipment recorded in accounts listed under "TPIS-- Central Office assets: Central Office--Transmission" in Part 32.2000 (j). Cable and wire facilities include all cable and wire facilities assets" in Part 32.2000 (j). Cost
• http://www.fcc.gov/wcb/armis/documents/2001PDFs/495BC01.PDF
  • 6.) REFERENCES Cost Categories: For the names and descriptions of the cost categories applicable to each filing carrier, see the individual carriers' permanent part 32 Cost Allocation Manuals for the separation of regulated and nonregulated costs. Central Office Equipment and Cable and Wire Facilities: Central Office Equipment includes all equipment recorded in accounts listed under "TPIS--Central Office assets" in Part 32.2000 (j). Central Office Equipment - Switching includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office--Switching" in Part 32.2000(j). Central Office Equipment - Transmission includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office --Transmission" in Part 32.2000 (j). Cable and wire facilities include all cable and wire facilities recorded in accounts listed under
• http://www.fcc.gov/wcb/armis/documents/2001PDFs/495BP01.PDF
  • 6.) REFERENCES Cost Categories: For the names and descriptions of the cost categories applicable to each filing carrier, see the individual carriers' permanent part 32 Cost Allocation Manuals for the separation of regulated and nonregulated costs. Central Office Equipment and Cable and Wire Facilities: Central Office Equipment includes all equipment recorded in accounts listed under "TPIS--Central Office assets" in Part 32.2000 (j). Central Office Equipment - Switching includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office--Switching" in Part 32.2000(j). Central Office Equipment - Transmission includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office --Transmission" in Part 32.2000 (j). Cable and wire facilities include all cable and wire facilities recorded in accounts listed under
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4301c02.pdf
  • � Account 2441. 200 Accumulated Depreciation � Total Plant-in-Service � Account 3100. 201 Accumulated Depreciation � Poles � Total accumulated depreciation � Poles Investment (Account 2411). 202 Accumulated Depreciation � Conduit � Total accumulated depreciation � Conduit Investment (Account 2441). 301 Depreciation Rate � Poles � Enter the depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules. If the depreciation rate is 5.1%, enter 5.10. 302 Depreciation Rate � Conduit � Enter the depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules. If the depreciation rate is 3.2%, enter 3.20. 401 Net Current Deferred Operating Income Taxes�Pole � Enter the portion of Account 4100 that
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4301p02.pdf
  • � Account 2441. 200 Accumulated Depreciation � Total Plant-in-Service � Account 3100. 201 Accumulated Depreciation � Poles � Total accumulated depreciation � Poles Investment (Account 2411). 202 Accumulated Depreciation � Conduit � Total accumulated depreciation � Conduit Investment (Account 2441). 301 Depreciation Rate � Poles � Enter the depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules. If the depreciation rate is 5.1%, enter 5.10. 302 Depreciation Rate � Conduit � Enter the depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules. If the depreciation rate is 3.2%, enter 3.20. 401 Net Current Deferred Operating Income Taxes�Pole � Enter the portion of Account 4100 that
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4302c02.pdf
  • decimal place. Where the account is being amortized over a period of years, enter the stated period in years. (f) Net Salvage - Enter the net salvage percentage for each row. (g) Accumulated - Enter the accumulated depreciation percentage for each row. (h) Rate - Enter the prescribed depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules for each appropriate row. FCC 43-02 � Report Definition December 2002 Page 58 of 70 Account 6561 - The amount of depreciation expense of capitalized costs in Accounts 2112 through 2441, inclusive. (i) Expensed Amount - Enter the amount of depreciation charged to Account 6561 for each row. (j) Amortized Amount - Enter the amount amortized
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4302p02.pdf
  • decimal place. Where the account is being amortized over a period of years, enter the stated period in years. (f) Net Salvage - Enter the net salvage percentage for each row. (g) Accumulated - Enter the accumulated depreciation percentage for each row. (h) Rate - Enter the prescribed depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules for each appropriate row. FCC 43-02 � Report Definition December 2002 Page 58 of 70 Account 6561 - The amount of depreciation expense of capitalized costs in Accounts 2112 through 2441, inclusive. (i) Expensed Amount - Enter the amount of depreciation charged to Account 6561 for each row. (j) Amortized Amount - Enter the amount amortized
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/495ac02.pdf
  • Part 64 Rules. REFERENCES Cost Categories: For the names and descriptions of the cost categories applicable to each filing carrier, see the individual carriers' permanent Part 32 Cost Allocation Manuals for the separation of regulated and nonregulated costs. Central Office Equipment and Cable and Wire Facilities: Central Office Equipment includes all equipment in accounts listed under "TPIS--Central assets" in Part 32.2000(j). Central Office Equipment - Switching includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office--Switching" in Part 32.2000(j). Central Office Equipment - Transmission includes all equipment recorded in accounts listed under "TPIS-- Central Office assets: Central Office--Transmission" in Part 32.2000 (j). Cable and wire facilities include all cable and wire facilities assets" in Part 32.2000 (j). Cost
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/495ap02.pdf
  • Part 64 Rules. REFERENCES Cost Categories: For the names and descriptions of the cost categories applicable to each filing carrier, see the individual carriers' permanent Part 32 Cost Allocation Manuals for the separation of regulated and nonregulated costs. Central Office Equipment and Cable and Wire Facilities: Central Office Equipment includes all equipment in accounts listed under "TPIS--Central assets" in Part 32.2000(j). Central Office Equipment - Switching includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office--Switching" in Part 32.2000(j). Central Office Equipment - Transmission includes all equipment recorded in accounts listed under "TPIS-- Central Office assets: Central Office--Transmission" in Part 32.2000 (j). Cable and wire facilities include all cable and wire facilities assets" in Part 32.2000 (j). Cost
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/495bc02.pdf
  • 6.) REFERENCES Cost Categories: For the names and descriptions of the cost categories applicable to each filing carrier, see the individual carriers' permanent part 32 Cost Allocation Manuals for the separation of regulated and nonregulated costs. Central Office Equipment and Cable and Wire Facilities: Central Office Equipment includes all equipment recorded in accounts listed under "TPIS--Central Office assets" in Part 32.2000 (j). Central Office Equipment - Switching includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office--Switching" in Part 32.2000(j). Central Office Equipment - Transmission includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office --Transmission" in Part 32.2000 (j). Cable and wire facilities include all cable and wire facilities recorded in accounts listed under
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/495bp02.pdf
  • 6.) REFERENCES Cost Categories: For the names and descriptions of the cost categories applicable to each filing carrier, see the individual carriers' permanent part 32 Cost Allocation Manuals for the separation of regulated and nonregulated costs. Central Office Equipment and Cable and Wire Facilities: Central Office Equipment includes all equipment recorded in accounts listed under "TPIS--Central Office assets" in Part 32.2000 (j). Central Office Equipment - Switching includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office--Switching" in Part 32.2000(j). Central Office Equipment - Transmission includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office --Transmission" in Part 32.2000 (j). Cable and wire facilities include all cable and wire facilities recorded in accounts listed under
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4301c03.pdf
  • � Account 2441. 200 Accumulated Depreciation � Total Plant-in-Service � Account 3100. 201 Accumulated Depreciation � Poles � Total accumulated depreciation � Poles Investment (Account 2411). 202 Accumulated Depreciation � Conduit � Total accumulated depreciation � Conduit Investment (Account 2441). 301 Depreciation Rate � Poles � Enter the depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules. If the depreciation rate is 5.1%, enter 5.10. 302 Depreciation Rate � Conduit � Enter the depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules. If the depreciation rate is 3.2%, enter 3.20. 401 Net Current Deferred Operating Income Taxes�Pole � Enter the portion of Account 4100 that
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4301p03.pdf
  • � Account 2441. 200 Accumulated Depreciation � Total Plant-in-Service � Account 3100. 201 Accumulated Depreciation � Poles � Total accumulated depreciation � Poles Investment (Account 2411). 202 Accumulated Depreciation � Conduit � Total accumulated depreciation � Conduit Investment (Account 2441). 301 Depreciation Rate � Poles � Enter the depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules. If the depreciation rate is 5.1%, enter 5.10. 302 Depreciation Rate � Conduit � Enter the depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules. If the depreciation rate is 3.2%, enter 3.20. 401 Net Current Deferred Operating Income Taxes�Pole � Enter the portion of Account 4100 that
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4302c03.pdf
  • decimal place. Where the account is being amortized over a period of years, enter the stated period in years. (f) Net Salvage - Enter the net salvage percentage for each row. (g) Accumulated - Enter the accumulated depreciation percentage for each row. (h) Rate - Enter the prescribed depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules for each appropriate row. FCC 43-02 � Report Definition December 2003 Page 50 of 61 Account 6561 - The amount of depreciation expense of capitalized costs in Accounts 2112 through 2441, inclusive. (i) Expensed Amount - Enter the amount of depreciation charged to Account 6561 for each row. (j) Amortized Amount - Enter the amount amortized
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4302p03.pdf
  • decimal place. Where the account is being amortized over a period of years, enter the stated period in years. (f) Net Salvage - Enter the net salvage percentage for each row. (g) Accumulated - Enter the accumulated depreciation percentage for each row. (h) Rate - Enter the prescribed depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules for each appropriate row. FCC 43-02 � Report Definition December 2003 Page 50 of 61 Account 6561 - The amount of depreciation expense of capitalized costs in Accounts 2112 through 2441, inclusive. (i) Expensed Amount - Enter the amount of depreciation charged to Account 6561 for each row. (j) Amortized Amount - Enter the amount amortized
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/495ac03.pdf
  • Part 64 Rules. REFERENCES Cost Categories: For the names and descriptions of the cost categories applicable to each filing carrier, see the individual carriers' permanent Part 32 Cost Allocation Manuals for the separation of regulated and nonregulated costs. Central Office Equipment and Cable and Wire Facilities: Central Office Equipment includes all equipment in accounts listed under "TPIS--Central assets" in Part 32.2000(j). Central Office Equipment - Switching includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office--Switching" in Part 32.2000(j). Central Office Equipment - Transmission includes all equipment recorded in accounts listed under "TPIS-- Central Office assets: Central Office--Transmission" in Part 32.2000 (j). Cable and wire facilities include all cable and wire facilities assets" in Part 32.2000 (j). Cost
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/495ap03.pdf
  • Part 64 Rules. REFERENCES Cost Categories: For the names and descriptions of the cost categories applicable to each filing carrier, see the individual carriers' permanent Part 32 Cost Allocation Manuals for the separation of regulated and nonregulated costs. Central Office Equipment and Cable and Wire Facilities: Central Office Equipment includes all equipment in accounts listed under "TPIS--Central assets" in Part 32.2000(j). Central Office Equipment - Switching includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office--Switching" in Part 32.2000(j). Central Office Equipment - Transmission includes all equipment recorded in accounts listed under "TPIS-- Central Office assets: Central Office--Transmission" in Part 32.2000 (j). Cable and wire facilities include all cable and wire facilities assets" in Part 32.2000 (j). Cost
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/495bc03.pdf
  • Procedures.) REFERENCES Cost Categories: For the names and descriptions of the cost categories applicable to each filing carrier, see the individual carriers' permanent part 32 Cost Allocation Manuals for the separation of regulated and nonregulated costs. Central Office Equipment and Cable and Wire Facilities: Central Office Equipment includes all equipment recorded in accounts listed under "TPIS--Central Office assets" in Part 32.2000 (j). Central Office Equipment - Switching includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office--Switching" in Part 32.2000(j). Central Office Equipment - Transmission includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office --Transmission" in Part 32.2000 (j). Cable and wire facilities include all cable and wire facilities recorded in accounts listed under
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/495bp03.pdf
  • Procedures.) REFERENCES Cost Categories: For the names and descriptions of the cost categories applicable to each filing carrier, see the individual carriers' permanent part 32 Cost Allocation Manuals for the separation of regulated and nonregulated costs. Central Office Equipment and Cable and Wire Facilities: Central Office Equipment includes all equipment recorded in accounts listed under "TPIS--Central Office assets" in Part 32.2000 (j). Central Office Equipment - Switching includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office--Switching" in Part 32.2000(j). Central Office Equipment - Transmission includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office --Transmission" in Part 32.2000 (j). Cable and wire facilities include all cable and wire facilities recorded in accounts listed under
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4301c04.pdf
  • � Account 2441. 200 Accumulated Depreciation � Total Plant-in-Service � Account 3100. 201 Accumulated Depreciation � Poles � Total accumulated depreciation � Poles Investment (Account 2411). 202 Accumulated Depreciation � Conduit � Total accumulated depreciation � Conduit Investment (Account 2441). 301 Depreciation Rate � Poles � Enter the depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules. If the depreciation rate is 5.1%, enter 5.10. 302 Depreciation Rate � Conduit � Enter the depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules. If the depreciation rate is 3.2%, enter 3.20. 401 Net Current Deferred Operating Income Taxes�Pole � Enter the portion of Account 4100 that
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4301p04.pdf
  • � Account 2441. 200 Accumulated Depreciation � Total Plant-in-Service � Account 3100. 201 Accumulated Depreciation � Poles � Total accumulated depreciation � Poles Investment (Account 2411). 202 Accumulated Depreciation � Conduit � Total accumulated depreciation � Conduit Investment (Account 2441). 301 Depreciation Rate � Poles � Enter the depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules. If the depreciation rate is 5.1%, enter 5.10. 302 Depreciation Rate � Conduit � Enter the depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules. If the depreciation rate is 3.2%, enter 3.20. 401 Net Current Deferred Operating Income Taxes�Pole � Enter the portion of Account 4100 that
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4302c04.pdf
  • decimal place. Where the account is being amortized over a period of years, enter the stated period in years. (f) Net Salvage - Enter the net salvage percentage for each row. (g) Accumulated - Enter the accumulated depreciation percentage for each row. (h) Rate - Enter the prescribed depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules for each appropriate row. FCC 43-02 � Report Definition December 2004 Page 50 of 61 Account 6561 - The amount of depreciation expense of capitalized costs in Accounts 2112 through 2441, inclusive. (i) Expensed Amount - Enter the amount of depreciation charged to Account 6561 for each row. (j) Amortized Amount - Enter the amount amortized
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4302p04.pdf
  • decimal place. Where the account is being amortized over a period of years, enter the stated period in years. (f) Net Salvage - Enter the net salvage percentage for each row. (g) Accumulated - Enter the accumulated depreciation percentage for each row. (h) Rate - Enter the prescribed depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules for each appropriate row. FCC 43-02 � Report Definition December 2004 Page 50 of 61 Account 6561 - The amount of depreciation expense of capitalized costs in Accounts 2112 through 2441, inclusive. (i) Expensed Amount - Enter the amount of depreciation charged to Account 6561 for each row. (j) Amortized Amount - Enter the amount amortized
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/495ac04.pdf
  • Part 64 Rules. REFERENCES Cost Categories: For the names and descriptions of the cost categories applicable to each filing carrier, see the individual carriers' permanent Part 32 Cost Allocation Manuals for the separation of regulated and nonregulated costs. Central Office Equipment and Cable and Wire Facilities: Central Office Equipment includes all equipment in accounts listed under "TPIS--Central assets" in Part 32.2000(j). Central Office Equipment - Switching includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office--Switching" in Part 32.2000(j). Central Office Equipment - Transmission includes all equipment recorded in accounts listed under "TPIS-- Central Office assets: Central Office--Transmission" in Part 32.2000 (j). Cable and wire facilities include all cable and wire facilities assets" in Part 32.2000 (j). Cost
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/495ap04.pdf
  • Part 64 Rules. REFERENCES Cost Categories: For the names and descriptions of the cost categories applicable to each filing carrier, see the individual carriers' permanent Part 32 Cost Allocation Manuals for the separation of regulated and nonregulated costs. Central Office Equipment and Cable and Wire Facilities: Central Office Equipment includes all equipment in accounts listed under "TPIS--Central assets" in Part 32.2000(j). Central Office Equipment - Switching includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office--Switching" in Part 32.2000(j). Central Office Equipment - Transmission includes all equipment recorded in accounts listed under "TPIS-- Central Office assets: Central Office--Transmission" in Part 32.2000 (j). Cable and wire facilities include all cable and wire facilities assets" in Part 32.2000 (j). Cost
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/495bc04.pdf
  • Procedures.) REFERENCES Cost Categories: For the names and descriptions of the cost categories applicable to each filing carrier, see the individual carriers' permanent part 32 Cost Allocation Manuals for the separation of regulated and nonregulated costs. Central Office Equipment and Cable and Wire Facilities: Central Office Equipment includes all equipment recorded in accounts listed under "TPIS--Central Office assets" in Part 32.2000 (j). Central Office Equipment - Switching includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office--Switching" in Part 32.2000(j). Central Office Equipment - Transmission includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office --Transmission" in Part 32.2000 (j). Cable and wire facilities include all cable and wire facilities recorded in accounts listed under
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/495bp04.pdf
  • Procedures.) REFERENCES Cost Categories: For the names and descriptions of the cost categories applicable to each filing carrier, see the individual carriers' permanent part 32 Cost Allocation Manuals for the separation of regulated and nonregulated costs. Central Office Equipment and Cable and Wire Facilities: Central Office Equipment includes all equipment recorded in accounts listed under "TPIS--Central Office assets" in Part 32.2000 (j). Central Office Equipment - Switching includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office--Switching" in Part 32.2000(j). Central Office Equipment - Transmission includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office --Transmission" in Part 32.2000 (j). Cable and wire facilities include all cable and wire facilities recorded in accounts listed under
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4301c05.pdf
  • � Account 2441. 200 Accumulated Depreciation � Total Plant-in-Service � Account 3100. 201 Accumulated Depreciation � Poles � Total accumulated depreciation � Poles Investment (Account 2411). 202 Accumulated Depreciation � Conduit � Total accumulated depreciation � Conduit Investment (Account 2441). 301 Depreciation Rate � Poles � Enter the depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules. If the depreciation rate is 5.1%, enter 5.10. 302 Depreciation Rate � Conduit � Enter the depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules. If the depreciation rate is 3.2%, enter 3.20. 401 Net Current Deferred Operating Income Taxes�Pole � Enter the portion of Account 4100 that
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4301p05.pdf
  • � Account 2441. 200 Accumulated Depreciation � Total Plant-in-Service � Account 3100. 201 Accumulated Depreciation � Poles � Total accumulated depreciation � Poles Investment (Account 2411). 202 Accumulated Depreciation � Conduit � Total accumulated depreciation � Conduit Investment (Account 2441). 301 Depreciation Rate � Poles � Enter the depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules. If the depreciation rate is 5.1%, enter 5.10. 302 Depreciation Rate � Conduit � Enter the depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules. If the depreciation rate is 3.2%, enter 3.20. 401 Net Current Deferred Operating Income Taxes�Pole � Enter the portion of Account 4100 that
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4302c05.pdf
  • decimal place. Where the account is being amortized over a period of years, enter the stated period in years. (f) Net Salvage - Enter the net salvage percentage for each row. (g) Accumulated - Enter the accumulated depreciation percentage for each row. (h) Rate - Enter the prescribed depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules for each appropriate row. FCC 43-02 � Report Definition December 2005 Page 50 of 61 Account 6561 - The amount of depreciation expense of capitalized costs in Accounts 2112 through 2441, inclusive. (i) Expensed Amount - Enter the amount of depreciation charged to Account 6561 for each row. (j) Amortized Amount - Enter the amount amortized
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4302p05.pdf
  • decimal place. Where the account is being amortized over a period of years, enter the stated period in years. (f) Net Salvage - Enter the net salvage percentage for each row. (g) Accumulated - Enter the accumulated depreciation percentage for each row. (h) Rate - Enter the prescribed depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules for each appropriate row. FCC 43-02 � Report Definition December 2005 Page 50 of 61 Account 6561 - The amount of depreciation expense of capitalized costs in Accounts 2112 through 2441, inclusive. (i) Expensed Amount - Enter the amount of depreciation charged to Account 6561 for each row. (j) Amortized Amount - Enter the amount amortized
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/495ac05.pdf
  • Part 64 Rules. REFERENCES Cost Categories: For the names and descriptions of the cost categories applicable to each filing carrier, see the individual carriers' permanent Part 32 Cost Allocation Manuals for the separation of regulated and nonregulated costs. Central Office Equipment and Cable and Wire Facilities: Central Office Equipment includes all equipment in accounts listed under "TPIS--Central assets" in Part 32.2000(j). Central Office Equipment - Switching includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office--Switching" in Part 32.2000(j). Central Office Equipment - Transmission includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office--Transmission" in Part 32.2000 (j). Cable and wire facilities include all cable and wire facilities assets" in Part 32.2000 (j). Cost Categories
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/495ap05.pdf
  • Part 64 Rules. REFERENCES Cost Categories: For the names and descriptions of the cost categories applicable to each filing carrier, see the individual carriers' permanent Part 32 Cost Allocation Manuals for the separation of regulated and nonregulated costs. Central Office Equipment and Cable and Wire Facilities: Central Office Equipment includes all equipment in accounts listed under "TPIS--Central assets" in Part 32.2000(j). Central Office Equipment - Switching includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office--Switching" in Part 32.2000(j). Central Office Equipment - Transmission includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office--Transmission" in Part 32.2000 (j). Cable and wire facilities include all cable and wire facilities assets" in Part 32.2000 (j). Cost Categories
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/495bc05.pdf
  • Procedures.) REFERENCES Cost Categories: For the names and descriptions of the cost categories applicable to each filing carrier, see the individual carriers' permanent part 32 Cost Allocation Manuals for the separation of regulated and nonregulated costs. Central Office Equipment and Cable and Wire Facilities: Central Office Equipment includes all equipment recorded in accounts listed under "TPIS--Central Office assets" in Part 32.2000 (j). Central Office Equipment - Switching includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office--Switching" in Part 32.2000(j). Central Office Equipment - Transmission includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office --Transmission" in Part 32.2000 (j). Cable and wire facilities include all cable and wire facilities recorded in accounts listed under
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/495bp05.pdf
  • Procedures.) REFERENCES Cost Categories: For the names and descriptions of the cost categories applicable to each filing carrier, see the individual carriers' permanent part 32 Cost Allocation Manuals for the separation of regulated and nonregulated costs. Central Office Equipment and Cable and Wire Facilities: Central Office Equipment includes all equipment recorded in accounts listed under "TPIS--Central Office assets" in Part 32.2000 (j). Central Office Equipment - Switching includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office--Switching" in Part 32.2000(j). Central Office Equipment - Transmission includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office --Transmission" in Part 32.2000 (j). Cable and wire facilities include all cable and wire facilities recorded in accounts listed under
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4301c06.pdf
  • � Account 2441. 200 Accumulated Depreciation � Total Plant-in-Service � Account 3100. 201 Accumulated Depreciation � Poles � Total accumulated depreciation � Poles Investment (Account 2411). 202 Accumulated Depreciation � Conduit � Total accumulated depreciation � Conduit Investment (Account 2441). 301 Depreciation Rate � Poles � Enter the depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules. If the depreciation rate is 5.1%, enter 5.10. 302 Depreciation Rate � Conduit � Enter the depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules. If the depreciation rate is 3.2%, enter 3.20. 401 Net Current Deferred Operating Income Taxes�Pole � Enter the portion of Account 4100 that
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4301p06.pdf
  • � Account 2441. 200 Accumulated Depreciation � Total Plant-in-Service � Account 3100. 201 Accumulated Depreciation � Poles � Total accumulated depreciation � Poles Investment (Account 2411). 202 Accumulated Depreciation � Conduit � Total accumulated depreciation � Conduit Investment (Account 2441). 301 Depreciation Rate � Poles � Enter the depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules. If the depreciation rate is 5.1%, enter 5.10. 302 Depreciation Rate � Conduit � Enter the depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules. If the depreciation rate is 3.2%, enter 3.20. 401 Net Current Deferred Operating Income Taxes�Pole � Enter the portion of Account 4100 that
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4302c06.pdf
  • decimal place. Where the account is being amortized over a period of years, enter the stated period in years. (f) Net Salvage - Enter the net salvage percentage for each row. (g) Accumulated - Enter the accumulated depreciation percentage for each row. (h) Rate - Enter the prescribed depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules for each appropriate row. FCC 43-02 � Report Definition December 2006 Page 50 of 61 Account 6561 - The amount of depreciation expense of capitalized costs in Accounts 2112 through 2441, inclusive. (i) Expensed Amount - Enter the amount of depreciation charged to Account 6561 for each row. (j) Amortized Amount - Enter the amount amortized
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4302p06.pdf
  • decimal place. Where the account is being amortized over a period of years, enter the stated period in years. (f) Net Salvage - Enter the net salvage percentage for each row. (g) Accumulated - Enter the accumulated depreciation percentage for each row. (h) Rate - Enter the prescribed depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules for each appropriate row. FCC 43-02 � Report Definition December 2006 Page 50 of 61 Account 6561 - The amount of depreciation expense of capitalized costs in Accounts 2112 through 2441, inclusive. (i) Expensed Amount - Enter the amount of depreciation charged to Account 6561 for each row. (j) Amortized Amount - Enter the amount amortized
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/495ac06.pdf
  • Part 64 Rules. REFERENCES Cost Categories: For the names and descriptions of the cost categories applicable to each filing carrier, see the individual carriers' permanent Part 32 Cost Allocation Manuals for the separation of regulated and nonregulated costs. Central Office Equipment and Cable and Wire Facilities: Central Office Equipment includes all equipment in accounts listed under "TPIS--Central assets" in Part 32.2000(j). Central Office Equipment - Switching includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office--Switching" in Part 32.2000(j). Central Office Equipment - Transmission includes all equipment recorded in accounts listed under "TPIS-- Central Office assets: Central Office--Transmission" in Part 32.2000 (j). Cable and wire facilities include all cable and wire facilities assets" in Part 32.2000 (j). Cost
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/495ap06.pdf
  • Part 64 Rules. REFERENCES Cost Categories: For the names and descriptions of the cost categories applicable to each filing carrier, see the individual carriers' permanent Part 32 Cost Allocation Manuals for the separation of regulated and nonregulated costs. Central Office Equipment and Cable and Wire Facilities: Central Office Equipment includes all equipment in accounts listed under "TPIS--Central assets" in Part 32.2000(j). Central Office Equipment - Switching includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office--Switching" in Part 32.2000(j). Central Office Equipment - Transmission includes all equipment recorded in accounts listed under "TPIS-- Central Office assets: Central Office--Transmission" in Part 32.2000 (j). Cable and wire facilities include all cable and wire facilities assets" in Part 32.2000 (j). Cost
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/495bc06.pdf
  • Procedures.) REFERENCES Cost Categories: For the names and descriptions of the cost categories applicable to each filing carrier, see the individual carriers' permanent part 32 Cost Allocation Manuals for the separation of regulated and nonregulated costs. Central Office Equipment and Cable and Wire Facilities: Central Office Equipment includes all equipment recorded in accounts listed under "TPIS--Central Office assets" in Part 32.2000 (j). Central Office Equipment - Switching includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office--Switching" in Part 32.2000(j). Central Office Equipment - Transmission includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office --Transmission" in Part 32.2000 (j). Cable and wire facilities include all cable and wire facilities recorded in accounts listed under
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/495bp06.pdf
  • Procedures.) REFERENCES Cost Categories: For the names and descriptions of the cost categories applicable to each filing carrier, see the individual carriers' permanent part 32 Cost Allocation Manuals for the separation of regulated and nonregulated costs. Central Office Equipment and Cable and Wire Facilities: Central Office Equipment includes all equipment recorded in accounts listed under "TPIS--Central Office assets" in Part 32.2000 (j). Central Office Equipment - Switching includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office--Switching" in Part 32.2000(j). Central Office Equipment - Transmission includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office --Transmission" in Part 32.2000 (j). Cable and wire facilities include all cable and wire facilities recorded in accounts listed under
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4301c07.pdf
  • � Account 2441. 200 Accumulated Depreciation � Total Plant-in-Service � Account 3100. 201 Accumulated Depreciation � Poles � Total accumulated depreciation � Poles Investment (Account 2411). 202 Accumulated Depreciation � Conduit � Total accumulated depreciation � Conduit Investment (Account 2441). 301 Depreciation Rate � Poles � Enter the depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules. If the depreciation rate is 5.1%, enter 5.10. 302 Depreciation Rate � Conduit � Enter the depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules. If the depreciation rate is 3.2%, enter 3.20. 401 Net Current Deferred Operating Income Taxes�Pole � Enter the portion of Account 4100 that
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4301p07.pdf
  • � Account 2441. 200 Accumulated Depreciation � Total Plant-in-Service � Account 3100. 201 Accumulated Depreciation � Poles � Total accumulated depreciation � Poles Investment (Account 2411). 202 Accumulated Depreciation � Conduit � Total accumulated depreciation � Conduit Investment (Account 2441). 301 Depreciation Rate � Poles � Enter the depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules. If the depreciation rate is 5.1%, enter 5.10. 302 Depreciation Rate � Conduit � Enter the depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules. If the depreciation rate is 3.2%, enter 3.20. 401 Net Current Deferred Operating Income Taxes�Pole � Enter the portion of Account 4100 that
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4302c07.pdf
  • decimal place. Where the account is being amortized over a period of years, enter the stated period in years. (f) Net Salvage - Enter the net salvage percentage for each row. (g) Accumulated - Enter the accumulated depreciation percentage for each row. (h) Rate - Enter the prescribed depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules for each appropriate row. FCC 43-02 � Report Definition � Table B-7 December 2007 Page 50 of 61 Account 6561 - The amount of depreciation expense of capitalized costs in Accounts 2112 through 2441, inclusive. (i) Expensed Amount - Enter the amount of depreciation charged to Account 6561 for each row. (j) Amortized Amount - Enter
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4302p07.pdf
  • decimal place. Where the account is being amortized over a period of years, enter the stated period in years. (f) Net Salvage - Enter the net salvage percentage for each row. (g) Accumulated - Enter the accumulated depreciation percentage for each row. (h) Rate - Enter the prescribed depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules for each appropriate row. FCC 43-02 � Report Definition � Table B-7 December 2007 Page 50 of 61 Account 6561 - The amount of depreciation expense of capitalized costs in Accounts 2112 through 2441, inclusive. (i) Expensed Amount - Enter the amount of depreciation charged to Account 6561 for each row. (j) Amortized Amount - Enter
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/495ac07.pdf
  • Part 64 Rules. REFERENCES Cost Categories: For the names and descriptions of the cost categories applicable to each filing carrier, see the individual carriers' permanent Part 32 Cost Allocation Manuals for the separation of regulated and nonregulated costs. Central Office Equipment and Cable and Wire Facilities: Central Office Equipment includes all equipment in accounts listed under "TPIS--Central assets" in Part 32.2000(j). Central Office Equipment - Switching includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office--Switching" in Part 32.2000(j). Central Office Equipment - Transmission includes all equipment recorded in accounts listed under "TPIS-- Central Office assets: Central Office--Transmission" in Part 32.2000 (j). Cable and wire facilities include all cable and wire facilities assets" in Part 32.2000 (j). Cost
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/495ap07.pdf
  • Part 64 Rules. REFERENCES Cost Categories: For the names and descriptions of the cost categories applicable to each filing carrier, see the individual carriers' permanent Part 32 Cost Allocation Manuals for the separation of regulated and nonregulated costs. Central Office Equipment and Cable and Wire Facilities: Central Office Equipment includes all equipment in accounts listed under "TPIS--Central assets" in Part 32.2000(j). Central Office Equipment - Switching includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office--Switching" in Part 32.2000(j). Central Office Equipment - Transmission includes all equipment recorded in accounts listed under "TPIS-- Central Office assets: Central Office--Transmission" in Part 32.2000 (j). Cable and wire facilities include all cable and wire facilities assets" in Part 32.2000 (j). Cost
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/495bc07.pdf
  • Procedures.) REFERENCES Cost Categories: For the names and descriptions of the cost categories applicable to each filing carrier, see the individual carriers' permanent part 32 Cost Allocation Manuals for the separation of regulated and nonregulated costs. Central Office Equipment and Cable and Wire Facilities: Central Office Equipment includes all equipment recorded in accounts listed under "TPIS--Central Office assets" in Part 32.2000 (j). Central Office Equipment - Switching includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office--Switching" in Part 32.2000(j). Central Office Equipment - Transmission includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office --Transmission" in Part 32.2000 (j). Cable and wire facilities include all cable and wire facilities recorded in accounts listed under
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/495bp07.pdf
  • Procedures.) REFERENCES Cost Categories: For the names and descriptions of the cost categories applicable to each filing carrier, see the individual carriers' permanent part 32 Cost Allocation Manuals for the separation of regulated and nonregulated costs. Central Office Equipment and Cable and Wire Facilities: Central Office Equipment includes all equipment recorded in accounts listed under "TPIS--Central Office assets" in Part 32.2000 (j). Central Office Equipment - Switching includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office--Switching" in Part 32.2000(j). Central Office Equipment - Transmission includes all equipment recorded in accounts listed under "TPIS--Central Office assets: Central Office --Transmission" in Part 32.2000 (j). Cable and wire facilities include all cable and wire facilities recorded in accounts listed under
• http://www.fcc.gov/wcb/armis/documents/2009PDFs/4301c09.pdf
  • � Account 2441. 200 Accumulated Depreciation � Total Plant-in-Service � Account 3100. 201 Accumulated Depreciation � Poles � Total accumulated depreciation � Poles Investment (Account 2411). 202 Accumulated Depreciation � Conduit � Total accumulated depreciation � Conduit Investment (Account 2441). 301 Depreciation Rate � Poles � Enter the depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules. If the depreciation rate is 5.1%, enter 5.10. 302 Depreciation Rate � Conduit � Enter the depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules. If the depreciation rate is 3.2%, enter 3.20. 401 Net Current Deferred Operating Income Taxes�Pole � Enter the portion of Account 4100 that
• http://www.fcc.gov/wcb/armis/documents/2009PDFs/4301p09.pdf
  • � Account 2441. 200 Accumulated Depreciation � Total Plant-in-Service � Account 3100. 201 Accumulated Depreciation � Poles � Total accumulated depreciation � Poles Investment (Account 2411). 202 Accumulated Depreciation � Conduit � Total accumulated depreciation � Conduit Investment (Account 2441). 301 Depreciation Rate � Poles � Enter the depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules. If the depreciation rate is 5.1%, enter 5.10. 302 Depreciation Rate � Conduit � Enter the depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules. If the depreciation rate is 3.2%, enter 3.20. 401 Net Current Deferred Operating Income Taxes�Pole � Enter the portion of Account 4100 that
• http://www.fcc.gov/wcb/armis/documents/2010PDFs/4301c10.pdf
  • � Account 2441. 200 Accumulated Depreciation � Total Plant-in-Service � Account 3100. 201 Accumulated Depreciation � Poles � Total accumulated depreciation � Poles Investment (Account 2411). 202 Accumulated Depreciation � Conduit � Total accumulated depreciation � Conduit Investment (Account 2441). 301 Depreciation Rate � Poles � Enter the depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules. If the depreciation rate is 5.1%, enter 5.10. 302 Depreciation Rate � Conduit � Enter the depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules. If the depreciation rate is 3.2%, enter 3.20. 401 Net Current Deferred Operating Income Taxes�Pole � Enter the portion of Account 4100 that
• http://www.fcc.gov/wcb/armis/documents/2010PDFs/4301p10.pdf
  • � Account 2441. 200 Accumulated Depreciation � Total Plant-in-Service � Account 3100. 201 Accumulated Depreciation � Poles � Total accumulated depreciation � Poles Investment (Account 2411). 202 Accumulated Depreciation � Conduit � Total accumulated depreciation � Conduit Investment (Account 2441). 301 Depreciation Rate � Poles � Enter the depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules. If the depreciation rate is 5.1%, enter 5.10. 302 Depreciation Rate � Conduit � Enter the depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission's Rules. If the depreciation rate is 3.2%, enter 3.20. 401 Net Current Deferred Operating Income Taxes�Pole � Enter the portion of Account 4100 that
• http://www.fcc.gov/wcb/armis/instructions/2009/definitions01.htm
  • 2001. 101 Gross Investment Poles Account 2411. 102 Gross Investment Conduit Account 2441. 200 Accumulated Depreciation Total Plant-in-Service Account 3100. 201 Accumulated Depreciation Poles Total accumulated depreciation Poles Investment (Account 2411). 202 Accumulated Depreciation Conduit Total accumulated depreciation Conduit Investment (Account 2441). 301 Depreciation Rate Poles Enter the depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commissions Rules. If the depreciation rate is 5.1%, enter 5.10. 302 Depreciation Rate Conduit Enter the depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commissions Rules. If the depreciation rate is 3.2%, enter 3.20. 401 Net Current Deferred Operating Income TaxesPole Enter the portion of Account 4100 that represents pole investment.
• http://www.fcc.gov/wcb/armis/instructions/2011/definitions01.htm
  • 2001. 101 Gross Investment Poles Account 2411. 102 Gross Investment Conduit Account 2441. 200 Accumulated Depreciation Total Plant-in-Service Account 3100. 201 Accumulated Depreciation Poles Total accumulated depreciation Poles Investment (Account 2411). 202 Accumulated Depreciation Conduit Total accumulated depreciation Conduit Investment (Account 2441). 301 Depreciation Rate Poles Enter the depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commissions Rules. If the depreciation rate is 5.1%, enter 5.10. 302 Depreciation Rate Conduit Enter the depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commissions Rules. If the depreciation rate is 3.2%, enter 3.20. 401 Net Current Deferred Operating Income TaxesPole Enter the portion of Account 4100 that represents pole investment.
• http://www.fcc.gov/wcb/ppd/depreciation/documents/fcc00306.pdf
  • Bell Atlantic Corporation, CC Docket No. 98-184, Memorandum Opinion and Order, FCC 00-221 (rel. June 16, 2000). 2 See 47 U.S.C. � 220 (b). 3 See Letters from Allen E. Sovereign, Group Manager � Capital Recovery, GTE Service Corporation, to Magalie R. Salas, Esq, Secretary, Federal Communications Commission, April 24, 2000 and May 8, 2000. 4 See 47 C.F.R. � 32.2000(g)(2)(ii). 5 The average remaining life is the average of the future life expectancy of the various items in a plant account. The future net salvage is the estimated gross salvage derived from the disposal of the plant less the estimated cost Federal Communications Commission FCC 00-306 2 Depreciation rate = 100% - depreciation reserve ratio % - future net salvage
• http://www.fcc.gov/wcb/tapd/universal_service/Archives/highcost2008archive.html
  • regarding the data on which their March 2008 high-cost support is based, absent grant of a waiver of this deadline by the Commission. Public Notice: [29]Word | [30]PDF | [31]text 12/08/08 Virgin Islands Telephone Corporation: The Wireline Competition Bureau seeks comment on a petition filed by the Virgin Islands Telephone Corporation (Vitelco) on November 21, 2008, seeking waiver of sections 32.2000(g)(2)(ii) and 36.621 of the Commissions rules to address these rules effect on Vitelcos receipt of universal service high-cost loop support. Comments on the petition are due January 7, 2009, and reply comments are due January 22, 2009. Public Notice: [32]Word | [33]PDF | [34]text 12/04/08 Worldcall Interconnect, Inc.: WCB seeks comment on an ETC designation petition filed by Worldcall Interconnect,
• http://www.fcc.gov/wcb/tapd/universal_service/Archives/univsvce2008archive.html
  • regarding the data on which their March 2008 high-cost support is based, absent grant of a waiver of this deadline by the Commission. Public Notice: [43]Word | [44]PDF | [45]text 12/08/08 Virgin Islands Telephone Corporation: The Wireline Competition Bureau seeks comment on a petition filed by the Virgin Islands Telephone Corporation (Vitelco) on November 21, 2008, seeking waiver of sections 32.2000(g)(2)(ii) and 36.621 of the Commissions rules to address these rules effect on Vitelcos receipt of universal service high-cost loop support. Comments on the petition are due January 7, 2009, and reply comments are due January 22, 2009. Public Notice: [46]Word | [47]PDF | [48]text 12/05/08 Virgin Mobile Forbearance Extension Order: The Wireline Competition Bureau extends by 90 days the date