FCC Web Documents citing 32.2003

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

• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-00-364A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-00-364A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-00-364A1.txt
  • streamline significantly the existing accounting and reporting requirements. Specifically, we seek comment on: Our proposal to eliminate one-fourth of the Class A accounts in Part 32 of our rules; The United States Telecom Association's (USTA's) proposal to eliminate the remaining Class A accounts; Eliminating inventory requirements in sections 32.1220(h) and 32.2311(f) of our rules; Eliminating the threshold requirements in section 32.2003(b) of our rules; Whether we should allow carriers to adopt SFAS-116 for federal accounting purposes; Revising our affiliate transactions rules to (1) eliminate the requirement for a fair market value comparison for asset transfers under $500,000; (2) establish a ceiling and floor for recording transactions; and (3) exempt nonregulated to nonregulated transactions from affiliate transactions rules; Our proposal to eliminate
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-01-305A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-01-305A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-01-305A1.txt
  • Commission of their intentions to adopt a FASB change and how the carrier intends to implement this change. We eliminate, however, the requirement to provide a revenue requirement study. We agree with USTA that this requirement is burdensome and that there are alternative methods for assessing the revenue effects of these changes. Current Rules Maintained Charges to plant accounts Section 32.2003(b) is an exception to the general rule that construction costs are recorded in Construction Work-in-Progress accounts until the construction project is completed. It allows carriers to charge directly to the appropriate plant accounts the cost of any construction project that is estimated to be completed and ready for service within two months from the date on which the project was
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-04-149A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-04-149A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-04-149A1.txt
  • 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. 32.2210 Central office switching. 32.2211 Non-digital switching. 32.2212 Digital electronic switching. 32.2220 Operator systems. 32.2230 Central office-transmission. 32.2231
• http://www.fcc.gov/Bureaus/Common_Carrier/Notices/2000/fcc00364.doc http://www.fcc.gov/Bureaus/Common_Carrier/Notices/2000/fcc00364.txt
  • streamline significantly the existing accounting and reporting requirements. Specifically, we seek comment on: Our proposal to eliminate one-fourth of the Class A accounts in Part 32 of our rules; The United States Telecom Association's (USTA's) proposal to eliminate the remaining Class A accounts; Eliminating inventory requirements in sections 32.1220(h) and 32.2311(f) of our rules; Eliminating the threshold requirements in section 32.2003(b) of our rules; Whether we should allow carriers to adopt SFAS-116 for federal accounting purposes; Revising our affiliate transactions rules to (1) eliminate the requirement for a fair market value comparison for asset transfers under $500,000; (2) establish a ceiling and floor for recording transactions; and (3) exempt nonregulated to nonregulated transactions from affiliate transactions rules; Our proposal to eliminate
• http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2000/fcc00078.doc http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2000/fcc00078.txt
  • Rules 5 1. Expense Matrix 5 2. Audits 11 3. Affiliate Transactions Rules 16 4. Elimination of 15-day Pre-filing for Cost Pool Changes 22 5. Revision to Section 32.13, Accounts - General 24 6 Revision to Section 32.25, Unusual Items and Contingent Liabilities 26 7. Revision to Section 32.2002, Property Held for Future Telecommunications Use 28 8. Revision to Section 32.2003, Telecommunications Plant under Construction 30 ARMIS Reporting Requirements 32 1. Reductions to ARMIS 43-02 USOA Report 32 2. ARMIS 43-02 USOA Report: Table C Reductions 35 3. ARMIS 43-02 USOA Report: Table B Reductions 44 4. ARMIS 43-02 USOA Report: Table I Reductions 49 III. Conclusion 58 IV. Procedural Issues 59 V. Ordering Clauses 62 APPENDIX A List of Commenters