FCC Web Documents citing 32.23

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

• http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-00-2385A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-00-2385A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-00-2385A1.txt
  • Automated Reporting Management Information System (ARMIS) 43-03 Joint Cost Reports, for the years ended [date] and [date] in accordance with the cost allocation manual. The results reported in our ARMIS 43-03 Joint Cost Reports are an accurate application of the Commission's orders issued in conjunction with CC Docket Nos. 86-111 and 96-150 and the Commission's rules and regulations including sections 32.23, 32.27, 64.901 and 64.903 in force during the years ended [date] and [date], and our cost methodologies in place are in conformance with the cost allocation manual filed with the Commission, during the years ended [date] and [date]. [signed by an Officer of the Carrier] Attachment B Large Carrier Model Attest Opinion We have examined management's assertion, included in the
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  • 13, 2006 On December 6, 2005, BellSouth Telecommunications, Inc., on behalf of itself and its affiliates (``BST'' or ``BellSouth'') filed a petition pursuant to section 10 of the Communications Act of 1934, as amended (``the Act''), asking the Commission to forbear from enforcement of certain of the Commission's cost assignment rules. Specifically, BellSouth seeks forbearance from the following rules: Parts 32.23 (Nonregulated activities), 32.27 (Transactions with affiliates); 64 Subpart I (referred to as ``cost allocation rules''); Part 36 (referred to as ``jurisdictional separations rules''); Part 69, Subparts D and E (referred to as ``cost apportionment rules''); and other related rules that are derivative of, or dependent on, the foregoing rules. The petition also seeks limited forbearance from section 220(a)(2) of the
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-06-2304A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-06-2304A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-06-2304A1.txt
  • itself and its affiliates (BellSouth), shall be deemed granted in the absence of a Commission decision that the petition fails to meet the standards for forbearance under section 10(a) of the Act. On December 6, 2005, BellSouth filed a petition requesting that the Commission forbear from applying certain of its ``cost assignment rules'' to BellSouth. BellSouth seeks forbearance from: section 32.23 (Nonregulated activities); section 32.27 (Transactions with affiliates); Part 64 Subpart I (Allocation of costs); Part 36 (Jurisdictional separations procedures); Part 69, Subparts D and E (referred to as ``cost apportionment rules''); and other related rules that are derivatives of, or dependent on, the foregoing rules. Section 10(c) of the Act states that a petition for forbearance shall be deemed granted
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-07-5034A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-07-5034A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-07-5034A1.txt
  • November 26, 2007, Verizon filed a petition requesting forbearance under 47 U.S.C. § 160(c) from enforcement of certain recordkeeping and 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)
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-07-731A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-07-731A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-07-731A1.txt
  • from enforcement of certain of the Commission's cost assignment rules. On February 9, 2007, AT&T, on behalf of BellSouth, withdrew a BellSouth forbearance petition previously filed in WC Docket No. 05-342, which seeks similar relief, and AT&T refiled that BellSouth petition in this docket, WC Docket No. 07-21. AT&T, in these two petitions, seeks forbearance from the following rules: section 32.23 (Nonregulated activities), section 32.27 (Transactions with affiliates); Part 64 Subpart I (referred to as ``cost allocation rules''); Part 36 (referred to as ``jurisdictional separations rules''); Part 69, Subparts D and E (referred to as ``cost apportionment rules''); and other related rules that are derivative of, or dependent on, the foregoing rules. The petitions also seek limited forbearance from section 220(a)(2)
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-08-1361A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-08-1361A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-08-1361A1.txt
  • ASSIGNMENT RULES WC Docket No. 07-21 Comments Due: 14 days after publication in the Federal Register Reply Comments Due: 24 days after publication in the Federal Register On April 24, 2008, the Commission conditionally granted AT&T's and BellSouth's (collectively AT&T) petitions for forbearance from section 220(a)(2) of the Act (to a limited extent) and various rules, including the following: section 32.23 (nonregulated activities); section 32.27 (transactions with affiliates); Part 64, Subpart I (allocation of costs); Part 36 (jurisdictional separations procedures); Part 69, Subparts D and E (cost apportionment); and other related rules that are derivatives of, or dependent on, the foregoing rules. The Commission referred to the statutory provision and Commission rules from which AT&T sought forbearance collectively as the ``Cost
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-08-1402A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-08-1402A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-08-1402A1.txt
  • OF VERIZON AND QWEST TO EXTEND FORBEARANCE RELIEF FROM COST ASSIGNMENT RULES WC Docket No. 07-21 Comments Due: June 26, 2008 Reply Comments Due: July 7, 2008 On April 24, 2008, the Commission conditionally granted AT&T's and BellSouth's (collectively AT&T) petitions for forbearance from section 220(a)(2) of the Act (to a limited extent) and various rules, including the following: section 32.23 (nonregulated activities); section 32.27 (transactions with affiliates); Part 64, Subpart I (allocation of costs); Part 36 (jurisdictional separations procedures); Part 69, Subparts D and E (cost apportionment); and other related rules that are derivatives of, or dependent on, the foregoing rules. The Commission referred to the statutory provision and Commission rules from which AT&T sought forbearance collectively as the ``Cost
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-08-1826A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-08-1826A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-08-1826A1.txt
  • SET ON AT&T COMPLIANCE PLAN FOR FORBEARANCE RELIEF FROM COST ASSIGNMENT RULES WC Docket No. 07-21 Comments Due: August 18, 2008 Reply Comments Due: September 3, 2008 On April 24, 2008, the Commission conditionally granted AT&T's and BellSouth's (collectively AT&T) petitions for forbearance from section 220(a)(2) of the Act (to a limited extent) and various rules, including the following: section 32.23 (nonregulated activities); section 32.27 (transactions with affiliates); Part 64, Subpart I (allocation of costs); Part 36 (jurisdictional separations procedures); Part 69, Subparts D and E (cost apportionment); and other related rules that are derivatives of, or dependent on, the foregoing rules. The Commission referred to the statutory provision and Commission rules from which AT&T sought forbearance collectively as the ``Cost
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-08-2136A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-08-2136A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-08-2136A1.txt
  • SET ON VERIZON COMPLIANCE PLAN FOR FORBEARANCE RELIEF FROM COST ASSIGNMENT RULES WC Docket No. 07-21 Comments Due: October 8, 2008 Reply Comments Due: October 23, 2008 On April 24, 2008, the Commission conditionally granted AT&T's and BellSouth's (collectively AT&T) petitions for forbearance from section 220(a)(2) of the Act (to a limited extent) and various rules, including the following: section 32.23 (nonregulated activities); section 32.27 (transactions with affiliates); Part 64, Subpart I (allocation of costs); Part 36 (jurisdictional separations procedures); Part 69, Subparts D and E (cost apportionment); and other related rules that are derivatives of, or dependent on, the foregoing rules. The Commission referred to the statutory provision and Commission rules from which AT&T sought forbearance collectively as the ``Cost
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-08-2175A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-08-2175A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-08-2175A1.txt
  • SET ON QWEST COMPLIANCE PLAN FOR FORBEARANCE RELIEF FROM COST ASSIGNMENT RULES WC Docket No. 07-21 Comments Due: October 14, 2008 Reply Comments Due: October 29, 2008 On April 24, 2008, the Commission conditionally granted AT&T's and BellSouth's (collectively AT&T) petitions for forbearance from section 220(a)(2) of the Act (to a limited extent) and various rules, including the following: section 32.23 (nonregulated activities); section 32.27 (transactions with affiliates); Part 64, Subpart I (allocation of costs); Part 36 (jurisdictional separations procedures); Part 69, Subparts D and E (cost apportionment); and other related rules that are derivatives of, or dependent on, the foregoing rules. The Commission referred to the statutory provision and Commission rules from which AT&T sought forbearance collectively as the ``Cost
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-08-2611A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-08-2611A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-08-2611A1.txt
  • Act. In its petition, Verizon requests that the Commission forbear from applying certain of its recordkeeping and reporting requirements. Specifically, 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)
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-08-37A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-08-37A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-08-37A1.txt
  • and its affiliates (BellSouth) shall be deemed granted in the absence of a Commission decision that the petition fails to meet the standards for forbearance under section 10(a) of the Act. On January 25, 2007, AT&T filed a petition requesting that the Commission forbear from applying certain of its cost assignment rules to AT&T. Specifically, AT&T seeks forbearance from: section 32.23 (Nonregulated activities); section 32.27 (Transactions with affiliates); Part 64 Subpart I (Allocation of costs); Part 36 (Jurisdictional separations procedures); Part 69, Subparts D and E (referred to as ``cost apportionment rules''); and other related rules that are derivatives of, or dependent on, the foregoing rules. On December 6, 2005, BellSouth filed a petition requesting that the Commission forbear from applying
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/DOC-266857A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/DOC-266857A1.txt
  • 25.50 35.00 35.00 35.00 43.40 43.40 53.50 53.50 Arizona Tuscon 51.74 51.74 48.92 48.92 48.92 49.85 46.59 38.43 35.00 30.61 30.61 30.61 Arkansas Pine Bluff 44.16 43.92 44.08 44.05 44.05 44.16 39.70 44.16 39.70 39.70 45.00 45.00 Arkansas West Memphis 44.24 44.54 44.67 44.71 44.57 44.69 39.70 44.69 39.70 39.70 45.00 45.00 California Anaheim 34.32 35.19 35.47 35.61 35.93 34.29 32.23 32.47 33.01 35.82 35.82 35.82 California Bakersfield 34.32 35.19 35.47 34.92 35.93 34.29 32.23 32.47 35.82 35.82 35.82 35.82 California Fresno 34.32 35.19 35.47 34.92 35.93 34.29 32.23 32.47 35.82 35.82 35.82 35.82 California Long Beach 52.89 45.73 45.61 45.61 45.61 45.61 45.61 45.51 46.00 52.46 46.70 47.66 California Los Angeles 34.32 35.19 35.47 34.92 35.93 33.70 32.23 35.77 35.82
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/DOC-284934A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/DOC-284934A1.txt
  • 43.40 43.40 53.50 53.50$53.50 53.50 Arizona Tuscon 51.74 51.74 48.92 48.92 48.92 49.85 46.59 38.43 35.00 30.61 30.61 30.61$30.61 30.61 Arkansas Pine Bluff 44.16 43.92 44.08 44.05 44.05 44.16 39.70 44.16 39.70 39.70 45.00 45.00$45.00 45.00 Arkansas West Memphis 44.24 44.54 44.67 44.71 44.57 44.69 39.70 44.69 39.70 39.70 45.00 45.00$45.00 45.00 California Anaheim 34.32 35.19 35.47 35.61 35.93 34.29 32.23 32.47 33.01 35.82 35.82 35.82$35.26 36.97 California Bakersfield 34.32 35.19 35.47 34.92 35.93 34.29 32.23 32.47 35.82 35.82 35.82 35.82$35.26 36.97 California Fresno 34.32 35.19 35.47 34.92 35.93 34.29 32.23 32.47 35.82 35.82 35.82 35.82$35.26 36.97 California Long Beach 52.89 45.73 45.61 45.61 45.61 45.61 45.61 45.51 46.00 52.46 46.70 47.66$50.01 49.22 California Los Angeles 34.32 35.19 35.47 34.92 35.93
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/DOC-287688A1.pdf
  • ID 107,923 55,254 52,669 48.80 Qwest - Idaho South ID 313,527 176,752 136,773 43.62 Qwest - Idaho North ID 19,065 11,028 8,035 42.15 Verizon North - Contel/Illinois IL 71,435 41,384 30,051 42.07 Verizon South - Illinois IL 16,259 10,774 5,485 33.74 Verizon North - Illinois IL 343,160 208,637 134,523 39.20 AT&T - Ameritech - Illinois Bell IL 3,198,020 2,167,333 1,030,687 32.23 Verizon North - Contel/Indiana IN 114,313 68,221 46,092 40.32 Verizon North - Indiana IN 440,446 258,397 182,049 41.33 AT&T - Ameritech - Indiana Bell IN 1,104,804 723,207 381,597 34.54 Embarq - United Telephone Company of Indiana IN 139,421 94,923 44,498 31.92 Iowa Telecommunications Services - Iowa IA 58,592 42,098 16,494 28.15 Iowa Telecommunications Services - Iowa North IA 19,065 55,223
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/DOC-287688A13.pdf
  • ID 107,923 55,254 52,669 48.80 Qwest - Idaho South ID 313,527 176,752 136,773 43.62 Qwest - Idaho North ID 19,065 11,028 8,035 42.15 Verizon North - Contel/Illinois IL 71,435 41,384 30,051 42.07 Verizon South - Illinois IL 16,259 10,774 5,485 33.74 Verizon North - Illinois IL 343,160 208,637 134,523 39.20 AT&T - Ameritech - Illinois Bell IL 3,198,020 2,167,333 1,030,687 32.23 Verizon North - Contel/Indiana IN 114,313 68,221 46,092 40.32 Verizon North - Indiana IN 440,446 258,397 182,049 41.33 AT&T - Ameritech - Indiana Bell IN 1,104,804 723,207 381,597 34.54 Embarq - United Telephone Company of Indiana IN 139,421 94,923 44,498 31.92 Iowa Telecommunications Services - Iowa IA 58,592 42,098 16,494 28.15 Iowa Telecommunications Services - Iowa North IA 19,065 55,223
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/DOC-295442A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/DOC-295442A1.txt
  • COOP TEL CO- HARLAN -16.89 -0.94 -16.10 -49.29 351169 A FARMERS MUTUAL COOP. TEL. CO.-MOULTON -11.91 -7.17 -5.11 -40.63 351170 C IOWA TELECOMM. SVCS. DBA IOWA TELECOM-SYSTEMS 5.76 -3.97 10.13 0.00 351171 A FARMERS MUTUAL TEL. CO.-JESUP 6.74 -1.27 8.11 231.03 351172 A>CFARMERS MUTUAL TEL. CO.-NORA SPRINGS 37.85 -3.68 43.13 176.61 351173 A FARMERS MUTUAL TEL. COOP.-SHELLSBURG -4.58 -3.66 -0.96 -32.23 351174 A FARMERS MUTUAL TEL. CO.-STANTON -15.39 -3.33 -12.47 -49.03 351175 A FARMERS TEL. CO.-BATAVIA -13.94 -2.07 -12.12 -48.52 351176 A FARMERS TEL. CO.-ESSEX -5.29 -9.90 5.11 -7.30 351177 A FARMERS TEL. CO.-RICEVILLE -14.35 -3.16 -11.56 -48.28 351178 C IOWA TELECOMM. SVCS. DBA IOWA TELECOM 4.90 -5.27 10.74 0.00 351179 A FENTON COOP. TEL. CO. -15.65 -1.83 -14.07 -49.20 351187
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/DOC-295442A5.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/DOC-295442A5.txt
  • COOP TEL CO- HARLAN -16.89 -0.94 -16.10 -49.29 351169 A FARMERS MUTUAL COOP. TEL. CO.-MOULTON -11.91 -7.17 -5.11 -40.63 351170 C IOWA TELECOMM. SVCS. DBA IOWA TELECOM-SYSTEMS 5.76 -3.97 10.13 0.00 351171 A FARMERS MUTUAL TEL. CO.-JESUP 6.74 -1.27 8.11 231.03 351172 A>CFARMERS MUTUAL TEL. CO.-NORA SPRINGS 37.85 -3.68 43.13 176.61 351173 A FARMERS MUTUAL TEL. COOP.-SHELLSBURG -4.58 -3.66 -0.96 -32.23 351174 A FARMERS MUTUAL TEL. CO.-STANTON -15.39 -3.33 -12.47 -49.03 351175 A FARMERS TEL. CO.-BATAVIA -13.94 -2.07 -12.12 -48.52 351176 A FARMERS TEL. CO.-ESSEX -5.29 -9.90 5.11 -7.30 351177 A FARMERS TEL. CO.-RICEVILLE -14.35 -3.16 -11.56 -48.28 351178 C IOWA TELECOMM. SVCS. DBA IOWA TELECOM 4.90 -5.27 10.74 0.00 351179 A FENTON COOP. TEL. CO. -15.65 -1.83 -14.07 -49.20 351187
• 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
  • the situation where the (regulated) carrier sells or purchases the asset to or from the nonregulated affiliate and there is no discernable market price. 47 C.F.R. § 32.27(b) - (c). 47 C.F.R. § 32.27(a). Nonregulated activities are recorded in the regulated books of account when they involve use of assets and resources also used in regulated activities. 47 C.F.R. § 32.23(c). See, e.g., Citizens Utilities Company Permanent Cost Allocation Manual for the Separation of Regulated and Nonregulated Costs, Memorandum Opinion and Order, 11 FCC Rcd 4676 (Com. Car. Bur. 1996). If the carrier chooses an attest engagement instead of a financial audit, we require that the attest engagement be an examination engagement and that it provide a written communication that expresses
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-01-162A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-01-162A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-01-162A1.txt
  • regulation under Title II; activities formerly subject to Title II regulation that the Commission has preemptively deregulated; and activities formerly subject to Title II regulation that have been deregulated at the interstate level, but not preemptively deregulated at the intrastate level, which the Commission decides should be classified as non-regulated activities for Title II accounting purposes. See 47 C.F.R. § 32.23(a). See Accounting Safeguards under the Telecommunications Act of 1996, Report and Order, CC Docket No. 96-150, 11 FCC Rcd 17539, 17573 (1996), recon. granted in part and denied in part, Report and Order in CC Docket No. 98-81, First Order on Reconsideration in CC Docket No. 96-150, Fourth Memorandum Opinion and Order in AAD File No. 98-43, 14 FCC Rcd
• 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
  • Subpart A-Preface Sec. 32.1 Background. 32.2 Basis of the accounts. 32.3 Authority 32.4 Communications Act. Subpart B-General Instructions 32.11 Classification of companies. 32.12 Records. 32.13 Accounts-general. 32.14 Regulated accounts. 32.15 [Reserved] 32.16 Changes in accounting standards. 32.17 Interpretation of accounts. 32.18 Waivers. 32.19 Address for reports and correspondence. 32.20 Numbering convention. 32.21 Sequence of accounts. 32.22 Comprehensive interperiod tax allocation. 32.23 Nonregulated activities. 32.24 Compensated absences. 32.25 Unusual items and contingent liabilities. 32.26 Materiality. 32.27 Transactions with affiliates. Subpart C-Instructions for Balance Sheet Accounts 32.101 Structure of the balance sheet accounts. 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
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-02-10A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-02-10A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-02-10A1.txt
  • communication that expresses an opinion that the systems, processes, and procedures applied by the carrier to generate the results reported pursuant to § 43.21(e)(2) of this chapter comply with the Commission's Joint Cost Orders issued in conjunction with CC Docket No. 86-111, the Commission's Accounting Safeguards proceeding in CC Docket No. 96-150, and the Commission's rules and regulations including §§ 32.23 and 32.27 of this chapter, and § 64.901, and § 64.903 in force as of the date of the auditor's report. At least 30 days prior to beginning the attestation engagement, the independent auditors shall provide the Commission with the audit program. The attest engagement shall be conducted in accordance with the attestation standards established by the American Institute of
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-02-148A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-02-148A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-02-148A1.txt
  • § 43.21. In addition, the BOCs are required to file on an annual basis a cost allocation manual describing how they allocate costs between regulated and non-regulated activities, 47 C.F.R. §§ 43.21(d) and 64.901-64.903, and are required to have that cost allocation manual audited by an independent auditor every two years, 47 C.F.R. § 64.904. See also 47 C.F.R. §§ 32.23(c) and 32.5280. 47 C.F.R. § 53.209. The first biennial audit for New York was submitted to the Commission in June 2001. The second one will not be due until June 2003, after the statutory sunset date. 47 U.S.C. § 272(e)(1). Section 272(e) applies to a BOC or a BOC affiliate subject to section 251(c). An affiliate subject to section 251(c)
• 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
  • Subpart A-Preface Sec. 32.1 Background. 32.2 Basis of the accounts. 32.3 Authority. 32.4 Communications Act. Subpart B-General Instructions 32.11 Classification of companies. 32.12 Records. 32.13 Accounts-general. 32.14 Regulated accounts. 32.15 [Reserved] 32.16 Changes in accounting standards. 32.17 Interpretation of accounts. 32.18 Waivers. 32.19 Address for reports and correspondence. 32.20 Numbering convention. 32.21 Sequence of accounts. 32.22 Comprehensive interperiod tax allocation. 32.23 Nonregulated activities. 32.24 Compensated absences. 32.25 Unusual items and contingent liabilities. 32.26 Materiality. 32.27 Transactions with affiliates. Subpart C-Instructions for 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.
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-05-150A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-05-150A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-05-150A1.txt
  • nonregulated under part 64, or remove additional costs that are identified as regulated under part 64. In this Order, we allow the non-common carrier provision of wireline broadband Internet access transmission that we previously have treated as regulated, interstate special access service, but we do not preemptively deregulate any service currently regulated by any state. Therefore, as specified in section 32.23 of our rules, the provision of this transmission is to be classified as a regulated activity under part 64 ``until such time as the Commission decides otherwise.'' We do not ``decide otherwise'' at this time because we find that the costs of changing the federal accounting classification of the costs underlying this transmission would outweigh any potential benefits and that
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-07-13A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-07-13A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-07-13A1.txt
  • an incumbent LEC, not because it is classified as dominant in the provision of any service. These rules are, in other words, carrier-specific, not service-specific, and forbearance from them based on an analysis of Qwest's in-region, interstate and international, interLATA telecommunications services is unwarranted. Other Matters. On December 7, 2006, Qwest filed an ex parte presentation asserting that, under section 32.23(a) of the Commission's rules, in-region, interLATA telecommunications services provided on an integrated basis should be treated as regulated for accounting purposes. Contrary to Qwest's position, the condition in section 32.23(a) of the Commission's rules upon which Qwest relies applies only ``until such time'' as the Commission decides the accounting treatment applicable to the activities in question. Here, the Commission has
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-07-159A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-07-159A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-07-159A1.txt
  • v. FCC, 2007 WL 860987 (D.C. Cir. Mar. 23, 2007). For example, BOCs are required to file on an annual basis a cost allocation manual describing how they allocate costs between regulated and nonregulated activities, and to have an independent auditor audit that cost allocation manual every two years. See 47 C.F.R. §§ 43.21(d), 64.901-64.905; see also 47 C.F.R. §§ 32.23(c), 32.5280. BOCs are subject to certain reporting requirements under ARMIS. See Automated Reporting Requirements for Certain Class A and Tier 1 Telephone Companies (Parts 31, 43, 67, and 69 of the FCC's Rules), CC Docket No. 86-182, Report and Order, 2 FCC Rcd 5770 (1987) (ARMIS Order), modified on recon., 3 FCC Rcd 6375 (1988) (ARMIS Reconsideration Order); see also
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-08-120A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-08-120A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-08-120A1.txt
  • forbearance, subject to conditions, from the statutory provision and Commission rules as requested in the Legacy AT&T and Legacy BellSouth petitions (collectively, ``Cost Assignment Rules''). Specifically, AT&T seeks limited forbearance from section 220(a)(2) of the Act to the extent that this provision contemplates separate accounting of nonregulated costs. AT&T also seeks forbearance from various Commission rules including the following: section 32.23 (nonregulated activities); section 32.27 (transactions with affiliates); Part 64 Subpart I, including the requirement to file Cost Allocation Manuals (CAMs) (allocation of costs); Part 36 (jurisdictional separations procedures); Part 69, Subparts D and E (cost apportionment); and other related rules that are derivative of or dependent on the foregoing rules. Finally, AT&T seeks forbearance from four of the Commission's reporting
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-08-203A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-08-203A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-08-203A1.txt
  • referred to the statutory provision and Commission rules from which AT&T was granted forbearance collectively as the ``Cost Assignment Rules.'' See AT&T Cost Assignment Forbearance Order, 23 FCC Rcd at 7303, para. 1 n. 2; 7307, para. 12. Specifically, we granted AT&T forbearance from section 220(a)(2) of the Act (to a limited extent) and various rules, including the following: section 32.23 (nonregulated activities); section 32.27 (transactions with affiliates); Part 64, Subpart I (allocation of costs); Part 36 (jurisdictional separations procedures); Part 69, Subparts D and E (cost apportionment); and other related rules that are derivatives of, or dependent on, the foregoing rules. See, e.g., 47 C.F.R. §§ 32.23, 32.27, Part 64 Subpart I, Part 36, Part 69 Subparts D and E.
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-08-271A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-08-271A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-08-271A1.txt
  • referred to the statutory provision and Commission rules from which AT&T was granted forbearance collectively as the ``Cost Assignment Rules.'' See AT&T Cost Assignment Forbearance Order, 23 FCC Rcd at 7303, para. 1 n. 2; 7307, para. 12. Specifically, we granted AT&T forbearance from section 220(a)(2) of the Act (to a limited extent) and various rules, including the following: section 32.23 (nonregulated activities); section 32.27 (transactions with affiliates); Part 64, Subpart I (allocation of costs); Part 36 (jurisdictional separations procedures); Part 69, Subparts D and E (cost apportionment); and other related rules that are derivatives of, or dependent on, the foregoing rules. See, e.g., 47 C.F.R. §§ 32.23, 32.27, Part 64 Subpart I, Part 36, Part 69 Subparts D and E.
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-09-24A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-09-24A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-09-24A1.txt
  • regulation under Title II; activities formerly subject to Title II regulation that the Commission has preemptively deregulated; and activities formerly subject to Title II regulation that have been deregulated at the interstate level, but not preemptively deregulated at the intrastate level, which the Commission decides should be classified as non-regulated activities for Title II accounting purposes. See 47 C.F.R. § 32.23(a); Accounting Safeguards under the Telecommunications Act of 1996, CC Docket No. 96-150, Report and Order, 11 FCC Rcd 17539, 17573 (1996), recon. granted in part and denied in part, Report and Order in CC Docket No. 98-81, First Order on Reconsideration in CC Docket No. 96-150, Fourth Memorandum Opinion and Order in AAD File No. 98-43, 14 FCC Rcd 11396
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-09-44A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-09-44A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-09-44A1.txt
  • regulation under Title II; activities formerly subject to Title II regulation that the Commission has preemptively deregulated; and activities formerly subject to Title II regulation that have been deregulated at the interstate level, but not preemptively deregulated at the intrastate level, which the Commission decides should be classified as non-regulated activities for Title II accounting purposes. See 47 C.F.R. § 32.23(a); Accounting Safeguards under the Telecommunications Act of 1996, CC Docket No. 96-150, Report and Order, 11 FCC Rcd 17539, 17573 (1996), recon. granted in part and denied in part, Report and Order in CC Docket No. 98-81, First Order on Reconsideration in CC Docket No. 96-150, Fourth Memorandum Opinion and Order in AAD File No. 98-43, 14 FCC Rcd 11396
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-10-47A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-10-47A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-10-47A1.txt
  • of 1934, as amended; activities formerly subject to Title II regulation that the Commission has preemptively deregulated; and activities formerly subject to Title II regulation that have been deregulated at the interstate level, but not preemptively deregulated at the intrastate level, which the Commission decides should be classified as non-regulated activities for Title II accounting purposes. See 47 C.F.R. § 32.23(a); Accounting Safeguards under the Telecommunications Act of 1996, CC Docket No. 96-150, Report and Order, 11 FCC Rcd 17539, 17573 (1996) (subsequent history omitted). In April 2008, the Commission conditionally granted AT&T's and BellSouth's petitions for forbearance from the Part 36 jurisdictional separations rules. See Petition of AT&T Inc. for Forbearance Under 47 U.S.C. § 160 from Enforcement of Certain
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-10-89A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-10-89A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-10-89A1.txt
  • of 1934, as amended; activities formerly subject to Title II regulation that the Commission has preemptively deregulated; and activities formerly subject to Title II regulation that have been deregulated at the interstate level, but not preemptively deregulated at the intrastate level, which the Commission decides should be classified as non-regulated activities for Title II accounting purposes. See 47 C.F.R. § 32.23(a); Accounting Safeguards under the Telecommunications Act of 1996, CC Docket No. 96-150, Report and Order, 11 FCC Rcd 17539, 17573 (1996) (subsequent history omitted). In April 2008, the Commission conditionally granted AT&T's and BellSouth's petitions for forbearance from the Part 36 jurisdictional separations rules. See Petition of AT&T Inc. for Forbearance Under 47 U.S.C. § 160 from Enforcement of Certain
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-11-34A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-11-34A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-11-34A1.txt
  • of 1934, as amended; activities formerly subject to Title II regulation that the Commission has preemptively deregulated; and activities formerly subject to Title II regulation that have been deregulated at the interstate level, but not preemptively deregulated at the intrastate level, which the Commission decides should be classified as non-regulated activities for Title II accounting purposes. See 47 C.F.R. § 32.23(a); Accounting Safeguards under the Telecommunications Act of 1996, CC Docket No. 96-150, Report and Order, 11 FCC Rcd 17539, 17573 (1996) (subsequent history omitted). 47 C.F.R. Part 36. Part 61 of the Commission's rules prescribes the procedures for filing and updating interstate tariffs. See 47 C.F.R. Part 61. 47 C.F.R. Part 69. For example, central office equipment (COE) Category 1
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-11-71A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-11-71A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-11-71A1.txt
  • of 1934, as amended; activities formerly subject to Title II regulation that the Commission has preemptively deregulated; and activities formerly subject to Title II regulation that have been deregulated at the interstate level, but not preemptively deregulated at the intrastate level, which the Commission decides should be classified as non-regulated activities for Title II accounting purposes. See 47 C.F.R. § 32.23(a); Accounting Safeguards under the Telecommunications Act of 1996, CC Docket No. 96-150, Report and Order, 11 FCC Rcd 17539, 17573 (1996) (subsequent history omitted). 47 C.F.R. Part 36. Part 61 of the Commission's rules prescribes the procedures for filing and updating interstate tariffs. See 47 C.F.R. Part 61. 47 C.F.R. Part 69. For example, central office equipment (COE) Category 1
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-12-27A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-12-27A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-12-27A1.txt
  • of 1934, as amended; activities formerly subject to Title II regulation that the Commission has preemptively deregulated; and activities formerly subject to Title II regulation that have been deregulated at the interstate level, but not preemptively deregulated at the intrastate level, which the Commission decides should be classified as non-regulated activities for Title II accounting purposes. See 47 C.F.R. § 32.23(a); Accounting Safeguards under the Telecommunications Act of 1996, CC Docket No. 96-150, Report and Order, 11 FCC Rcd 17539, 17573 (1996) (subsequent history omitted). 47 C.F.R. Part 36. Part 61 of the Commission's rules prescribes the procedures for filing and updating interstate tariffs. See 47 C.F.R. Part 61. 47 C.F.R. Part 69. For example, central office equipment (COE) Category 1
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-12-49A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-12-49A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-12-49A1.txt
  • of 1934, as amended; activities formerly subject to Title II regulation that the Commission has preemptively deregulated; and activities formerly subject to Title II regulation that have been deregulated at the interstate level, but not preemptively deregulated at the intrastate level, which the Commission decides should be classified as non-regulated activities for Title II accounting purposes. See 47 C.F.R. § 32.23(a); Accounting Safeguards under the Telecommunications Act of 1996, CC Docket No. 96-150, Report and Order, 11 FCC Rcd 17539, 17573 (1996) (subsequent history omitted). 47 C.F.R. Part 36. Part 61 of the Commission's rules prescribes the procedures for filing and updating interstate tariffs. See 47 C.F.R. Part 61. 47 C.F.R. Part 69. For example, central office equipment (COE) Category 1
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-97-145A1.pdf
  • shown in the carrier's annual report required by § 43.21 (e)(2) of this chapter present fairly, in all material respects, the information of the carrier required to be set forth therein in accordance with the carrier's cost allocation manual, the Commission's Joint Cost Orders issued in conjunction with CC Docket No. 86-ill and the Commission's rules and regulations including § 32.23 and 32.27 of this chapter, 64.90 1, and 64.903 in force as of the date of the auditor's report. The audit shall be conducted in accordance with generally accepted auditing standards, except as otherwise directed by the Chief, Common Carrier Bureau. (b) * * *
• http://www.fcc.gov/Bureaus/Common_Carrier/Notices/2000/fcc00364.doc http://www.fcc.gov/Bureaus/Common_Carrier/Notices/2000/fcc00364.txt
  • the situation where the (regulated) carrier sells or purchases the asset to or from the nonregulated affiliate and there is no discernable market price. 47 C.F.R. § 32.27(b) - (c). 47 C.F.R. § 32.27(a). Nonregulated activities are recorded in the regulated books of account when they involve use of assets and resources also used in regulated activities. 47 C.F.R. § 32.23(c). See, e.g., Citizens Utilities Company Permanent Cost Allocation Manual for the Separation of Regulated and Nonregulated Costs, Memorandum Opinion and Order, 11 FCC Rcd 4676 (Com. Car. Bur. 1996). If the carrier chooses an attest engagement instead of a financial audit, we require that the attest engagement be an examination engagement and that it provide a written communication that expresses
• http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2000/fcc00078.doc http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2000/fcc00078.txt
  • written communication that expresses an opinion that the systems, processes, and procedures applied by the carrier to generate the results reported pursuant to 43.21(e)(2) of this chapter comply with the Commission's Joint Cost Orders issued in conjunction with CC Docket No. 86-111, the Commission's Accounting Safeguards proceeding in CC Docket No. 96-150, and the Commission's rules and regulations including §§ 32.23 and 32.27 of this chapter, 64.901, and 64.903 in force as of the date of the auditor's report. At least 30 days prior to beginning the attestation engagement, the independent auditors shall provide the Commission with the audit program. The attest engagement shall be conducted in accordance with the attestation standards established by the American Institute of Certified Public Accountants,
• http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2000/fcc000j2.doc http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2000/fcc000j2.txt
  • regulation under Title II; activities formerly subject to Title II regulation that the Commission has preemptively deregulated; and activities formerly subject to Title II regulation that have been deregulated at the interstate level, but not preemptively deregulated at the intrastate level, that the Commission decides should be classified as non-regulated activities for Title II accounting purposes. See 47 C.F.R. § 32.23(a). See Accounting Safeguards under the Telecommunications Act of 1996, Report and Order, CC Docket No. 96-150, 11 FCC Rcd 17539, 17573 (1996), recon. granted, in part, and denied, in part, Report and Order in CC Docket No. 98-81, First Order on Reconsideration in CC Docket No. 96-150, Fourth Memorandum Opinion and Order in AAD File No. 98-43, 14 FCC Rcd
• http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2001/fcc01162.doc http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2001/fcc01162.txt
  • regulation under Title II; activities formerly subject to Title II regulation that the Commission has preemptively deregulated; and activities formerly subject to Title II regulation that have been deregulated at the interstate level, but not preemptively deregulated at the intrastate level, which the Commission decides should be classified as non-regulated activities for Title II accounting purposes. See 47 C.F.R. § 32.23(a). See Accounting Safeguards under the Telecommunications Act of 1996, Report and Order, CC Docket No. 96-150, 11 FCC Rcd 17539, 17573 (1996), recon. granted in part and denied in part, Report and Order in CC Docket No. 98-81, First Order on Reconsideration in CC Docket No. 96-150, Fourth Memorandum Opinion and Order in AAD File No. 98-43, 14 FCC Rcd
• http://www.fcc.gov/Bureaus/Common_Carrier/RAO_Letters/2000/da000265.doc http://www.fcc.gov/Bureaus/Common_Carrier/RAO_Letters/2000/da000265.txt
  • the years ended [date] and [date] in accordance with the cost allocation manual. The results reported in our ARMIS 43-03 Joint Cost Reports are an accurate application of the Commission's Joint Cost orders issued in conjunction with CC Docket No. 86-111 and the Commission's Accounting Safeguards proceeding in CC Docket No. 96-150 and the Commission's rules and regulations including sections 32.23, 32.27, 64.901 and 64.903 in force during the years ended [date] and [date], and our cost methodologies in place are in conformance with the cost allocation manual filed with the Commission, during the years ended [date] and [date]. [signed by an Officer of the Carrier] Attachment B Model Attest Opinion We have examined management's assertion, included in the accompanying ARMIS
• http://www.fcc.gov/Bureaus/Common_Carrier/Reports/FCC-State_Link/IAD/ref02.pdf
  • 25.50 25.50 35.00 35.00 35.00 Arizona Tuscon 59.42 51.64 51.74 51.74 51.74 51.74 48.92 48.92 48.92 49.85 46.59 35.07 Arkansas Pine Bluff 52.54 52.72 52.75 52.72 44.16 43.92 44.08 44.05 44.05 44.16 39.70 39.70 Arkansas West Memphis 52.53 53.76 53.25 44.24 44.54 44.67 44.71 44.57 44.69 39.70 39.70 California Anaheim 36.20 34.80 34.50 34.32 34.32 35.19 35.47 35.61 35.93 34.29 32.23 32.43 California Bakersfield 36.20 34.80 34.50 34.32 34.32 35.19 35.47 34.92 35.93 34.29 32.23 32.43 California Fresno 36.20 34.80 34.50 34.32 34.32 35.19 35.47 34.92 35.93 34.29 32.23 32.43 California Long Beach 49.00 54.79 55.25 55.25 52.89 45.73 45.61 45.61 45.61 45.61 45.61 45.51 California Los Angeles 36.20 34.80 34.50 34.32 34.32 35.19 35.47 34.92 35.93 33.70 32.23 32.43 California
• http://www.fcc.gov/Bureaus/Common_Carrier/Reports/FCC-State_Link/IAD/ref03.pdf
  • 35.00 43.40 Arizona Tuscon 59.42 51.64 51.74 51.74 51.74 51.74 48.92 48.92 48.92 49.85 46.59 38.43 38.95 Arkansas Pine Bluff 52.54 52.72 52.75 52.72 44.16 43.92 44.08 44.05 44.05 44.16 39.70 44.16 44.16 Arkansas West Memphis 52.53 53.76 53.25 44.24 44.54 44.67 44.71 44.57 44.69 39.70 44.69 44.69 California Anaheim 36.20 34.80 34.50 34.32 34.32 35.19 35.47 35.61 35.93 34.29 32.23 32.47 32.44 California Bakersfield 36.20 34.80 34.50 34.32 34.32 35.19 35.47 34.92 35.93 34.29 32.23 32.47 32.44 California Fresno 36.20 34.80 34.50 34.32 34.32 35.19 35.47 34.92 35.93 34.29 32.23 32.47 32.44 California Long Beach 49.00 54.79 55.25 55.25 52.89 45.73 45.61 45.61 45.61 45.61 45.61 45.51 45.67 California Los Angeles 36.20 34.80 34.50 34.32 34.32 35.19 35.47 34.92 35.93
• http://www.fcc.gov/Bureaus/Common_Carrier/Reports/FCC-State_Link/IAD/ref04.pdf
  • 25.50 25.50 25.50 25.50 25.50 35.00 35.00 35.00 43.40 43.40 Arizona Tuscon 51.74 51.74 51.74 48.92 48.92 48.92 49.85 46.59 38.43 35.00 30.61 Arkansas Pine Bluff 52.72 44.16 43.92 44.08 44.05 44.05 44.16 39.70 44.16 39.70 39.70 Arkansas West Memphis 53.25 44.24 44.54 44.67 44.71 44.57 44.69 39.70 44.69 39.70 39.70 California Anaheim 34.32 34.32 35.19 35.47 35.61 35.93 34.29 32.23 32.47 33.01 35.82 California Bakersfield 34.32 34.32 35.19 35.47 34.92 35.93 34.29 32.23 32.47 35.82 35.82 California Fresno 34.32 34.32 35.19 35.47 34.92 35.93 34.29 32.23 32.47 35.82 35.82 California Long Beach 55.25 52.89 45.73 45.61 45.61 45.61 45.61 45.61 45.51 46.00 46.00 California Los Angeles 34.32 34.32 35.19 35.47 34.92 35.93 33.70 32.23 35.77 35.82 35.82 California Oakland 34.32
• http://www.fcc.gov/Bureaus/Common_Carrier/Reports/FCC-State_Link/IAD/ref05.pdf
  • 25.50 35.00 35.00 35.00 43.40 43.40 53.50 Arizona Tuscon 51.74 51.74 51.74 48.92 48.92 48.92 49.85 46.59 38.43 35.00 30.61 30.61 Arkansas Pine Bluff 52.72 44.16 43.92 44.08 44.05 44.05 44.16 39.70 44.16 39.70 39.70 45.00 Arkansas West Memphis 53.25 44.24 44.54 44.67 44.71 44.57 44.69 39.70 44.69 39.70 39.70 45.00 California Anaheim 34.32 34.32 35.19 35.47 35.61 35.93 34.29 32.23 32.47 33.01 35.82 35.82 California Bakersfield 34.32 34.32 35.19 35.47 34.92 35.93 34.29 32.23 32.47 35.82 35.82 35.82 California Fresno 34.32 34.32 35.19 35.47 34.92 35.93 34.29 32.23 32.47 35.82 35.82 35.82 California Long Beach 55.25 52.89 45.73 45.61 45.61 45.61 45.61 45.61 45.51 46.00 52.46 53.09 California Los Angeles 34.32 34.32 35.19 35.47 34.92 35.93 33.70 32.23 35.77 35.82
• http://www.fcc.gov/Bureaus/Common_Carrier/Reports/FCC-State_Link/IAD/ref99.pdf
  • US West 44.40 25.57 0.1300 72.80 3.00 Colorado Denver US West 46.88 27.77 0.1336 75.11 3.00 Connecticut Ansonia SNET 43.65 29.05 0.1750 68.90 2.65 Connecticut Norwalk SNET 40.70 29.05 0.1750 68.90 2.65 District of ColumbiaWashington Bell Atlantic 21.02 0.0778 83.25 1.50 Florida Miami BellSouth 40.66 34.37 0.1248 60.20 3.95 Florida Tampa GTE 41.18 74.07 1.95 Florida West Palm BeachBellSouth 37.40 32.23 0.1224 59.92 3.95 Georgia Albany BellSouth 41.15 35.81 0.1200 58.25 3.95 Georgia Atlanta BellSouth 58.81 50.06 0.1212 58.25 3.95 Hawaii Honolulu GTE 47.32 52.97 2.75 Illinois Chicago Ameritech 13.04 0.0741 57.64 3.79 Illinois Decatur Ameritech 19.57 0.0779 57.72 3.79 Illinois Rock Island Ameritech 20.19 0.0779 57.72 3.79 Indiana Indianapolis Ameritech 55.84 34.62 0.1600 59.00 2.50 Indiana Terre Haute GTE 47.03
• http://www.fcc.gov/Bureaus/Common_Carrier/Reports/FCC-State_Link/IAD/ror99.pdf
  • Northwest Inc. (Oregon - GTOR) 15/ 17/ 31.75 27.03 28.23 23.50 18.89 16.20 39 GTE Northwest Inc. (Washington- GTWA) 15/ 33.08 27.33 24.41 21.60 15.87 13.67 40 GTE Northwest Inc. (West Coast CA - GNCA) 15/ (10.09) (6.85) (25.83) (24.03) (16.99) (15.37) GTE Northwest Inc. (Total OR+WA+NWCA GTE) 15/ 9.90 10.82 11.83 41 GTE Northwest Inc. (Idaho - GTID) 16/ 32.23 30.89 30.52 23.94 20.78 19.60 GTE Northwest Inc. (Montana - GTMT) 16/ 15.37 GTE Northwest Inc. (Total ID + MT GTE) 16/ 16.00 17.34 14.53 42 GTE Northwest Inc. (Washington - COWA) 17/ 39.41 30.41 31.85 29.43 22.24 18.07 GTE Northwest Inc. (Contel Oregon - COOR) 16/ 17/ 9.18 GTE Systems of Northwest (Northwest Contel) 17/ 18.1 10.3 8.96 43
• http://www.fcc.gov/Bureaus/Common_Carrier/Reports/FCC-State_Link/IAD/trend200.pdf
  • Northwest Inc. (Oregon - GTOR) 15/ 17/ 31.75 27.03 28.23 23.50 18.89 16.20 39 GTE Northwest Inc. (Washington- GTWA) 15/ 33.08 27.33 24.41 21.60 15.87 13.67 40 GTE Northwest Inc. (West Coast CA - GNCA) 15/ (10.09) (6.85) (25.83) (24.03) (16.99) (15.37) GTE Northwest Inc. (Total OR+WA+NWCA GTE) 15/ 9.90 10.82 11.83 41 GTE Northwest Inc. (Idaho - GTID) 16/ 32.23 30.89 30.52 23.94 20.78 19.60 GTE Northwest Inc. (Montana - GTMT) 16/ 15.37 GTE Northwest Inc. (Total ID + MT GTE) 16/ 16.00 17.34 14.53 42 GTE Northwest Inc. (Washington - COWA) 17/ 39.41 30.41 31.85 29.43 22.24 18.07 GTE Northwest Inc. (Contel Oregon - COOR) 16/ 17/ 9.18 GTE Systems of Northwest (Northwest Contel) 17/ 18.1 10.3 8.96 43
• http://www.fcc.gov/Bureaus/Common_Carrier/Reports/FCC-State_Link/Monitor/mr03-3.pdf
  • -12.39 361395 C GARDEN VALLEY TEL. CO. 4.38 1.67 2.66 -1.77 361396 A GARDONVILLE COOP. TEL. ASSN. 14.30 1.72 12.38 78.61 361399 C GRANADA TEL. CO. -18.28 0.36 -18.57 -100.00 361401 A HALSTAD TEL. CO. 1.83 -0.24 2.07 -1.87 361403 A FEDERATED UTILITIES, INC. DBA HANCOCK TEL. CO 12.67 0.25 12.39 70.07 361404 A HARMONY TEL. CO. 9.65 0.10 9.55 32.23 361405 A HILLS TEL. CO., INC.-MN 6.30 3.79 2.43 2.89 361408 A HOME TEL. CO.-MN 12.43 0.30 12.09 60.38 361409 A HUTCHINSON TELEPHONE COMPANY 7.32 0.63 6.65 0.00 361410 C JOHNSON TELEPHONE COMPANY 8.51 1.90 6.49 9.84 361412 A KASSON & MANTORVILLE TEL. CO. 15.45 2.44 12.70 8,859.42 361413 A MID STATE TEL. CO. DBA KMP TEL. CO. 10.10 -0.63
• http://www.fcc.gov/Bureaus/Common_Carrier/Reports/FCC-State_Link/Monitor/mrs01-0.pdf
  • 21,811 23.14 41.78 Verizon - Northwest - Washington WA 996,764 787,725 237,455 23.82 34.98 Sprint - United Tel. Co. of the NW - Washington WA 85,319 64,906 23,064 27.03 40.65 Qwest - Washington WA 2,368,086 1,795,051 597,759 25.24 23.28 Verizon - West Virginia WV 661,288 468,886 196,312 29.69 28.34 SBC - Ameritech - Wisconsin Bell WI 960,864 652,315 351,041 36.53 32.23 Verizon - North - Wisconsin WI 340,903 242,004 129,307 37.93 22.05 Qwest - Wyoming WY 253,273 173,214 83,158 32.83 23.57 11 - 26 Table 11.7 Total Operating Revenues ($000) - 1999 Study Area State Subject to Percent Code Separations Intrastate Interstate Interstate All Reporting Local Exchange Companies $105,225,987 $76,989,195 $28,236,784 26.83% Bell Operating Companies $85,038,989 $62,307,338 $22,731,644 26.73 Other Reporting
• http://www.fcc.gov/Bureaus/Common_Carrier/Reports/FCC-State_Link/Monitor/mrs02-0.pdf
  • 1,300,973 25.68 Sprint - Florida FL 4,403,290 3,328,086 1,075,204 24.42 ALLTEL - Georgia GA 849,570 629,886 219,685 25.86 BellSouth - Georgia GA 10,845,796 7,762,650 3,083,146 28.43 Verizon - Hawaiian Telephone HI 1,878,171 1,443,913 434,258 23.12 Verizon - Northwest - Idaho ID 405,995 297,211 108,783 26.79 Qwest - Idaho ID 1,090,990 732,683 358,308 32.84 Qwest - Idaho ID 73,388 49,733 23,654 32.23 SBC - Ameritech - Illinois Bell IL 11,617,585 8,773,109 2,844,476 24.48 Verizon - North - Contel Illinois IL 276,084 214,923 61,160 22.15 Verizon - North - Illinois IL 1,490,351 1,155,139 335,212 22.49 Verizon - South - Illinois IL 93,924 69,774 24,151 25.71 SBC - Ameritech - Indiana Bell IN 3,891,837 2,861,621 1,030,215 26.47 Verizon - Contel of the South -
• http://www.fcc.gov/wcb/armis/documents/aad_92_42_moorder_da_93_765.pdf
  • activities do not cross-subsidize nonregulated activities. The Commission established two separate but complementary sets of rules, one which governs how carriers allocate their costs be- modified on recon.. 2 FCC Rcd 6383 (11)87), modified on furlhtr recan., 3 FCC Rcd 6701 (1988), affd sub nom. South'Nestern Corp. Bell v. FCC. 896 F.ld 1378 (D.C. Cir. 1Q§§32.23, 64.901. 8 47 C.F .R. §§32.27, 64.9()2. 9 Computer III Rtmand Order, 6 FCC Rcd at 7642-43 (adopting Section 64.903 of the Commission's rules): Joinl Cost Ordtr, 1 FCC Rcd at 1326-29. 10 Computer [[[ Remand Order, 6 FCC Rcd at 7642: Joinl Cost Order, 2 FCC Rcd at 1328. tt ld.atI319. 12 Pacific Comments at 5-8: GTE Comments at