FCC Web Documents citing 32.5999

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

• 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
  • 32.4550 Retained earnings. Subpart D-Instructions for Revenue Accounts 32.4999 General. 32.5000 Basic local service revenue. 32.5001 Basic area revenue. 32.5040 Private line revenue. 32.5060 Other basic area revenue. 32.5081 End user revenue. 32.5082 Switched access revenue. 32.5083 Special access revenue. 32.5105 Long distance message revenue. 32.5200 Miscellaneous revenue. 32.5280 Nonregulated operating revenue. 32.5300 Uncollectible revenue. Subpart E-Instructions for Expense Accounts 32.5999 General. 32.6110 Network support expense. 32.6112 Motor vehicle expense. 32.6113 Aircraft expense. 32.6114 Tools and other work equipment expense. 32.6120 General support expenses. 32.6121 Land and building expenses. 32.6122 Furniture and artworks expense. 32.6123 Office equipment expense. 32.6124 General purpose computers expense. 32.6210 Central office switching expenses. 32.6211 Non-digital switching expense. 32.6212 Digital electronic switching expense. 32.6220 Operator systems expense.
• 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 D-Instructions for Revenue Accounts 32.4999 General. 32.5000 Basic local service revenue. 32.5001 Basic area revenue. 32.5040 Private line revenue. 32.5060 Other basic area revenue. 32.5081 End user revenue. 32.5082 Switched access revenue. 32.5083 Special access revenue. 32.5100 Long distance message revenue. 32.5200 Miscellaneous revenue. 32.5230 Directory revenue. 32.5280 Nonregulated operating revenue. 32.5300 Uncollectible revenue. Subpart E-Instructions for Expense Accounts 32.5999 General. 32.6110 Network support expense. 32.6112 Motor vehicle expense. 32.6113 Aircraft expense. 32.6114 Tools and other work equipment expense. 32.6120 General support expenses. 32.6121 Land and building expenses. 32.6122 Furniture and artworks expense. 32.6123 Office equipment expense. 32.6124 General purpose computers expense. 32.6210 Central office switching expenses. 32.6211 Non-digital switching expense. 32.6212 Digital electronic switching expense. 32.6220 Operator systems expense.
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-05-18A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-05-18A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-05-18A1.txt
  • request were approved by the Office of Management and Budget (OMB) on June 19, 2000. See Notice of Office of Management and Budget Action, OMB No. 3060-0370 (June 19, 2000). The expense matrix assists in calculation of a productivity offset because it separates labor and material expense, and labor and material prices do not necessarily move together. 47 C.F.R. § 32.5999(f) (1999). The relevant expense categories include (1) Salaries and Wages, (2) Benefits, (3) Rents, (4) Other Expenses, and (5) Clearances. This rule was eliminated in the 2000 Phase I Accounting Streamlining Order. See CALLS Order, 15 FCC Rcd at 13021, para. 141. Id., 15 FCC Rcd at 13033-34, para. 172. If, for example, we adopt a bill-and-keep compensation system for
• http://www.fcc.gov/Bureaus/Cable/Orders/2000/fcc00116.doc
  • . .). The surface area is then l X ½((d1+d2+d3) when a cable is overlashed with another cable above and one below and it increases proportionately as the cumulative diameter increases. See 18 C.F.R. Part 101 (Uniform Systems of Accounts Prescribed for Public Utilities And Licensees Subject to the Provisions of the Federal Power Act) Account 593. 47 C.F.R. §§ 32.5999(b)(3), 32.6410, 32.6411. See, e.g., NCTA Comments at 15-16; Summit CS Docket No. 97-151 Comments at 1. See Pole Attachment Order, 2 FCC Rcd 4387 (1987) at ¶¶ 10-19 & Appendix B. The Pole Attachment Order, used the term "depreciation reserve" in this formula. We have updated our terminology to reflect Generally Acceptable Accounting Principles (GAAP) and use the term "accumulated
• http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2000/fcc00078.doc http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2000/fcc00078.txt
  • and establish new threshold levels for two reporting items; eliminate seven of fifteen reporting items from the Table B Series; and eliminate three of seven reporting items from the Table I Series, establish new threshold reporting levels for items reported in Tables I-6 and I-7, and eliminate reporting requirements for Academia. II. DISCUSSION A. Accounting Rules Expense Matrix Background. Section 32.5999(f) of the Commission's rules requires carriers to maintain disaggregated financial data in subsidiary record categories and report that data in an expense matrix. The Commission adopted the matrix concept requiring that expenses associated with each account be classified into five basic categories: (1) Salaries and Wages, (2) Benefits, (3) Rents, (4) Other Expenses, and (5) Clearances. Expense matrix data have
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4302C98.PDF
  • BookorFaceAmount-Enterthebookorfaceamountofthesecuritiesretiredwhether ornottheyarereacquiredinanotheryearbutretiredinthecurrentreportingperiod. (h) NumberofSharesofStock-Enterthenumberofsharesofstockretiredwhetherornot theywerereacquiredinanotheryearbutretiredinthecurrentreportingperiod. (i) EffectiveDateofCall(ifany)-Enter00/00/0000ortheeffectivedateofcall,i.e., mm/dd/yyyy,ofeachsecuritycalledduringthereportingperiod. UNAMORTIZEDDISCOUNTORPREMIUMANDEXPENSES-Theamountofpremium, discountandexpensesassociatedwithallclassesofsecuritiesthathasnotbeenamortized.Enter theamountsofpremiumasnegativenumbers. (j) Account-Entertheaccountnumbertowhichthedispositionofdiscounts,premiums,and expensesaremade. FCCReport43-02-ReportDefinition December1998 B-15 Page116of143 (k) Amount-Entertheamountofunamortizeddiscounts,premiums,andexpensesdisposed ofassociatedwiththesecuritiesreacquiredandretiredintheyearinwhichthe dispositionsaremade.Donotreportnormalamortizationofamountsincludablein Account4220,Discountonlong-termdebt,orAccount4230,Premiumonlong-termdebt, throughchargesorcreditstoAccount7510,Interestonfundeddebt.Ifanyamountsare tobeamortized,statethatfactinafootnote.Describetheplanofamortization (includingtheperiodthereof),andgivereferencesto(1)thepublicauthorities(ifany) havingjurisdictionovereachtransaction,(2)theirauthorization(e.g.,caseordocket number),and(3)thisCommission'sapprovaloftheproposedaccounting. REDEMPTIONPREMIUMORDISCOUNT-Theexcessofthecurrentmoneyvaluereceived atthepurchaseofthesecurityoverthesumofitsbookorfaceamountandinterestordividends accruedatthedateofthepurchaseorinthecaseofadiscount,theexcessofthebookvalueor facevalueofthesecurityplusinterestordividendsaccruedatthedateofthepurchaseoverthe currentmoneyvalueoftheconsiderationreceivedatitspurchase. (l) Account-Entertheaccountnumbertowhichtheredemptionpremiumordiscountwas madeduringthereportingperiod. (m) Amount-Entertheamountofcallortenderpremiumsassociatedwiththereacquired securities. REACQUISITIONORREDEMPTIONEXPENSES-Thecostinconnectionwiththe reacquisitionorredemptionofthesecurity. (n) Account-Entertheaccountnumbertowhichthedispositionofotherassociatedcostsof reacquisitionweremadeduringthereportingperiod. (o) Amount-Entertheamountofotherassociatedcostsofreacquisition,includingbrokerage feesandunamortizeddiscounts,premiumsandissuancecostsassociatedwithsecurities reacquired. FCCReport43-02-ReportDefinition December1998 I-1 Page117of143 TABLEI-1-INCOMESTATEMENTACCOUNTS GENERALINSTRUCTIONS Everyrowitemisnotdescribedbelow.Thoserowsomittedfromthefollowinginstructionsare Part32accountsandtheamountsenteredfortheseaccountsshouldbereportedpursuanttoour Part32Rules.Thefollowingdescriptionsapplytothoserowsthataresummarizationsorneed furtherclarification.FourdigitrownumbersindicatethatthereisaPart32accountbearingthe samenumberandtitle.Unlessotherwiseindicated,threedigitrownumbersindicatethatthere isnocomparablePart32account.Clearanceamountsinrows610,620,630,640,660,670,and 680,pursuanttoSection32.5999(f)(5),includeamountstransferredtoconstructionaccounts, otherplantspecificoperationsexpenseaccountsand/oraccumulateddepreciationfromtherelated expenseaccounts.Theserowsnormallycontainpositiveamountstobesubtractedfromthe expenseaccountstocalculatenetexpenseamounts. ROWINSTRUCTIONS ROW 510 BasicLocalServiceRevenue-ForClassAcompaniesthisamountequalsthe totalofRows/Accounts5001through5004(thebalanceofAccount5000forClass Bcompanies). 520 LocalNetworkServiceRevenue-ForClassAcompaniesthisamountequalsthe totalofRows/Accounts510,5010,5040,5050,5060,and5069(thebalanceof Account5000forClassBcompanies). 5080 NetworkAccessRevenue-ThisamountequalsthetotalofRow/Account5081 through5084. 5100 LongDistanceMessageRevenue(ClassAcompaniesOnly)-ClassAcompanies shouldenterthebalanceoftheClassAlevelAccount5100. 5110 UnidirectionalLongDistanceRevenue-ForClassAcompaniesthisamount equalsthetotalofRow/Account5111and5112. 5120 LongDistancePrivateNetworkRevenue-ForClassAcompaniesthisamount equalsthetotalofRow/Account5121through5129. 525 LongDistanceNetworkServicesRevenues-Row525shouldbepopulatedby bothClassAandBcompanies.ForClassAcompaniesthisamountequalsthe totalofRow/Account5100,5110,5120,5160,and5169.ForClassBcompanies thisamountequalsthebalanceofAccount5100. FCCReport43-02-ReportDefinition December1998 I-1 Page118of143 5260 MiscellaneousRevenue(ClassACompaniesOnly)-Thisamountequalsthetotal ofRow/Account5261through5269. 5200 MiscellaneousRevenue-ForClassAcompaniesthisamountequalsthetotalof Row/Account5230,5240,5250,5260,and5270.ForClassBcompaniesthis amountequalsthebalanceofAccount5200. 5300 UncollectibleRevenue-ForClassAcompaniesthisamountequalsthetotalof Row/Account5301and5302.ForClassBcompaniesthisamountequalsthe balanceofAccount5300. 530 TotalOperatingRevenues-ThisamountequalsthetotalofRow/Account520, 5080,525,5200,5280less5300. 615 NetBalance-MV-ForClassAcompaniesthisamountequalsthetotalof Row/Account6112less610. 625 NetBalance-Aircraft-ForClassAcompaniesthisamountequalsthetotalof Row/Account6113less620. 635 NetBalance-SPV-ForClassAcompaniesthatamountequalsthetotalof Row/Account6114less630. 645 NetBalance-OWE-ForClassAcompaniesthisamountequalsthetotalof Row/Account6116less640.
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4302P98.PDF
  • BookorFaceAmount-Enterthebookorfaceamountofthesecuritiesretiredwhether ornottheyarereacquiredinanotheryearbutretiredinthecurrentreportingperiod. (h) NumberofSharesofStock-Enterthenumberofsharesofstockretiredwhetherornot theywerereacquiredinanotheryearbutretiredinthecurrentreportingperiod. (i) EffectiveDateofCall(ifany)-Enter00/00/0000ortheeffectivedateofcall,i.e., mm/dd/yyyy,ofeachsecuritycalledduringthereportingperiod. UNAMORTIZEDDISCOUNTORPREMIUMANDEXPENSES-Theamountofpremium, discountandexpensesassociatedwithallclassesofsecuritiesthathasnotbeenamortized.Enter theamountsofpremiumasnegativenumbers. (j) Account-Entertheaccountnumbertowhichthedispositionofdiscounts,premiums,and expensesaremade. FCCReport43-02-ReportDefinition December1998 B-15 Page116of143 (k) Amount-Entertheamountofunamortizeddiscounts,premiums,andexpensesdisposed ofassociatedwiththesecuritiesreacquiredandretiredintheyearinwhichthe dispositionsaremade.Donotreportnormalamortizationofamountsincludablein Account4220,Discountonlong-termdebt,orAccount4230,Premiumonlong-termdebt, throughchargesorcreditstoAccount7510,Interestonfundeddebt.Ifanyamountsare tobeamortized,statethatfactinafootnote.Describetheplanofamortization (includingtheperiodthereof),andgivereferencesto(1)thepublicauthorities(ifany) havingjurisdictionovereachtransaction,(2)theirauthorization(e.g.,caseordocket number),and(3)thisCommission'sapprovaloftheproposedaccounting. REDEMPTIONPREMIUMORDISCOUNT-Theexcessofthecurrentmoneyvaluereceived atthepurchaseofthesecurityoverthesumofitsbookorfaceamountandinterestordividends accruedatthedateofthepurchaseorinthecaseofadiscount,theexcessofthebookvalueor facevalueofthesecurityplusinterestordividendsaccruedatthedateofthepurchaseoverthe currentmoneyvalueoftheconsiderationreceivedatitspurchase. (l) Account-Entertheaccountnumbertowhichtheredemptionpremiumordiscountwas madeduringthereportingperiod. (m) Amount-Entertheamountofcallortenderpremiumsassociatedwiththereacquired securities. REACQUISITIONORREDEMPTIONEXPENSES-Thecostinconnectionwiththe reacquisitionorredemptionofthesecurity. (n) Account-Entertheaccountnumbertowhichthedispositionofotherassociatedcostsof reacquisitionweremadeduringthereportingperiod. (o) Amount-Entertheamountofotherassociatedcostsofreacquisition,includingbrokerage feesandunamortizeddiscounts,premiumsandissuancecostsassociatedwithsecurities reacquired. FCCReport43-02-ReportDefinition December1998 I-1 Page117of143 TABLEI-1-INCOMESTATEMENTACCOUNTS GENERALINSTRUCTIONS Everyrowitemisnotdescribedbelow.Thoserowsomittedfromthefollowinginstructionsare Part32accountsandtheamountsenteredfortheseaccountsshouldbereportedpursuanttoour Part32Rules.Thefollowingdescriptionsapplytothoserowsthataresummarizationsorneed furtherclarification.FourdigitrownumbersindicatethatthereisaPart32accountbearingthe samenumberandtitle.Unlessotherwiseindicated,threedigitrownumbersindicatethatthere isnocomparablePart32account.Clearanceamountsinrows610,620,630,640,660,670,and 680,pursuanttoSection32.5999(f)(5),includeamountstransferredtoconstructionaccounts, otherplantspecificoperationsexpenseaccountsand/oraccumulateddepreciationfromtherelated expenseaccounts.Theserowsnormallycontainpositiveamountstobesubtractedfromthe expenseaccountstocalculatenetexpenseamounts. ROWINSTRUCTIONS ROW 510 BasicLocalServiceRevenue-ForClassAcompaniesthisamountequalsthe totalofRows/Accounts5001through5004(thebalanceofAccount5000forClass Bcompanies). 520 LocalNetworkServiceRevenue-ForClassAcompaniesthisamountequalsthe totalofRows/Accounts510,5010,5040,5050,5060,and5069(thebalanceof Account5000forClassBcompanies). 5080 NetworkAccessRevenue-ThisamountequalsthetotalofRow/Account5081 through5084. 5100 LongDistanceMessageRevenue(ClassAcompaniesOnly)-ClassAcompanies shouldenterthebalanceoftheClassAlevelAccount5100. 5110 UnidirectionalLongDistanceRevenue-ForClassAcompaniesthisamount equalsthetotalofRow/Account5111and5112. 5120 LongDistancePrivateNetworkRevenue-ForClassAcompaniesthisamount equalsthetotalofRow/Account5121through5129. 525 LongDistanceNetworkServicesRevenues-Row525shouldbepopulatedby bothClassAandBcompanies.ForClassAcompaniesthisamountequalsthe totalofRow/Account5100,5110,5120,5160,and5169.ForClassBcompanies thisamountequalsthebalanceofAccount5100. FCCReport43-02-ReportDefinition December1998 I-1 Page118of143 5260 MiscellaneousRevenue(ClassACompaniesOnly)-Thisamountequalsthetotal ofRow/Account5261through5269. 5200 MiscellaneousRevenue-ForClassAcompaniesthisamountequalsthetotalof Row/Account5230,5240,5250,5260,and5270.ForClassBcompaniesthis amountequalsthebalanceofAccount5200. 5300 UncollectibleRevenue-ForClassAcompaniesthisamountequalsthetotalof Row/Account5301and5302.ForClassBcompaniesthisamountequalsthe balanceofAccount5300. 530 TotalOperatingRevenues-ThisamountequalsthetotalofRow/Account520, 5080,525,5200,5280less5300. 615 NetBalance-MV-ForClassAcompaniesthisamountequalsthetotalof Row/Account6112less610. 625 NetBalance-Aircraft-ForClassAcompaniesthisamountequalsthetotalof Row/Account6113less620. 635 NetBalance-SPV-ForClassAcompaniesthatamountequalsthetotalof Row/Account6114less630. 645 NetBalance-OWE-ForClassAcompaniesthisamountequalsthetotalof Row/Account6116less640.
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4302PF98.PDF
  • BookorFaceAmount-Enterthebookorfaceamountofthesecuritiesretiredwhether ornottheyarereacquiredinanotheryearbutretiredinthecurrentreportingperiod. (h) NumberofSharesofStock-Enterthenumberofsharesofstockretiredwhetherornot theywerereacquiredinanotheryearbutretiredinthecurrentreportingperiod. (i) EffectiveDateofCall(ifany)-Enter00/00/0000ortheeffectivedateofcall,i.e., mm/dd/yyyy,ofeachsecuritycalledduringthereportingperiod. UNAMORTIZEDDISCOUNTORPREMIUMANDEXPENSES-Theamountofpremium, discountandexpensesassociatedwithallclassesofsecuritiesthathasnotbeenamortized.Enter theamountsofpremiumasnegativenumbers. (j) Account-Entertheaccountnumbertowhichthedispositionofdiscounts,premiums,and expensesaremade. FCCReport43-02-ReportDefinition December1998 B-15 Page116of143 (k) Amount-Entertheamountofunamortizeddiscounts,premiums,andexpensesdisposed ofassociatedwiththesecuritiesreacquiredandretiredintheyearinwhichthe dispositionsaremade.Donotreportnormalamortizationofamountsincludablein Account4220,Discountonlong-termdebt,orAccount4230,Premiumonlong-termdebt, throughchargesorcreditstoAccount7510,Interestonfundeddebt.Ifanyamountsare tobeamortized,statethatfactinafootnote.Describetheplanofamortization (includingtheperiodthereof),andgivereferencesto(1)thepublicauthorities(ifany) havingjurisdictionovereachtransaction,(2)theirauthorization(e.g.,caseordocket number),and(3)thisCommission'sapprovaloftheproposedaccounting. REDEMPTIONPREMIUMORDISCOUNT-Theexcessofthecurrentmoneyvaluereceived atthepurchaseofthesecurityoverthesumofitsbookorfaceamountandinterestordividends accruedatthedateofthepurchaseorinthecaseofadiscount,theexcessofthebookvalueor facevalueofthesecurityplusinterestordividendsaccruedatthedateofthepurchaseoverthe currentmoneyvalueoftheconsiderationreceivedatitspurchase. (l) Account-Entertheaccountnumbertowhichtheredemptionpremiumordiscountwas madeduringthereportingperiod. (m) Amount-Entertheamountofcallortenderpremiumsassociatedwiththereacquired securities. REACQUISITIONORREDEMPTIONEXPENSES-Thecostinconnectionwiththe reacquisitionorredemptionofthesecurity. (n) Account-Entertheaccountnumbertowhichthedispositionofotherassociatedcostsof reacquisitionweremadeduringthereportingperiod. (o) Amount-Entertheamountofotherassociatedcostsofreacquisition,includingbrokerage feesandunamortizeddiscounts,premiumsandissuancecostsassociatedwithsecurities reacquired. FCCReport43-02-ReportDefinition December1998 I-1 Page117of143 TABLEI-1-INCOMESTATEMENTACCOUNTS GENERALINSTRUCTIONS Everyrowitemisnotdescribedbelow.Thoserowsomittedfromthefollowinginstructionsare Part32accountsandtheamountsenteredfortheseaccountsshouldbereportedpursuanttoour Part32Rules.Thefollowingdescriptionsapplytothoserowsthataresummarizationsorneed furtherclarification.FourdigitrownumbersindicatethatthereisaPart32accountbearingthe samenumberandtitle.Unlessotherwiseindicated,threedigitrownumbersindicatethatthere isnocomparablePart32account.Clearanceamountsinrows610,620,630,640,660,670,and 680,pursuanttoSection32.5999(f)(5),includeamountstransferredtoconstructionaccounts, otherplantspecificoperationsexpenseaccountsand/oraccumulateddepreciationfromtherelated expenseaccounts.Theserowsnormallycontainpositiveamountstobesubtractedfromthe expenseaccountstocalculatenetexpenseamounts. ROWINSTRUCTIONS ROW 510 BasicLocalServiceRevenue-ForClassAcompaniesthisamountequalsthe totalofRows/Accounts5001through5004(thebalanceofAccount5000forClass Bcompanies). 520 LocalNetworkServiceRevenue-ForClassAcompaniesthisamountequalsthe totalofRows/Accounts510,5010,5040,5050,5060,and5069(thebalanceof Account5000forClassBcompanies). 5080 NetworkAccessRevenue-ThisamountequalsthetotalofRow/Account5081 through5084. 5100 LongDistanceMessageRevenue(ClassAcompaniesOnly)-ClassAcompanies shouldenterthebalanceoftheClassAlevelAccount5100. 5110 UnidirectionalLongDistanceRevenue-ForClassAcompaniesthisamount equalsthetotalofRow/Account5111and5112. 5120 LongDistancePrivateNetworkRevenue-ForClassAcompaniesthisamount equalsthetotalofRow/Account5121through5129. 525 LongDistanceNetworkServicesRevenues-Row525shouldbepopulatedby bothClassAandBcompanies.ForClassAcompaniesthisamountequalsthe totalofRow/Account5100,5110,5120,5160,and5169.ForClassBcompanies thisamountequalsthebalanceofAccount5100. FCCReport43-02-ReportDefinition December1998 I-1 Page118of143 5260 MiscellaneousRevenue(ClassACompaniesOnly)-Thisamountequalsthetotal ofRow/Account5261through5269. 5200 MiscellaneousRevenue-ForClassAcompaniesthisamountequalsthetotalof Row/Account5230,5240,5250,5260,and5270.ForClassBcompaniesthis amountequalsthebalanceofAccount5200. 5300 UncollectibleRevenue-ForClassAcompaniesthisamountequalsthetotalof Row/Account5301and5302.ForClassBcompaniesthisamountequalsthe balanceofAccount5300. 530 TotalOperatingRevenues-ThisamountequalsthetotalofRow/Account520, 5080,525,5200,5280less5300. 615 NetBalance-MV-ForClassAcompaniesthisamountequalsthetotalof Row/Account6112less610. 625 NetBalance-Aircraft-ForClassAcompaniesthisamountequalsthetotalof Row/Account6113less620. 635 NetBalance-SPV-ForClassAcompaniesthatamountequalsthetotalof Row/Account6114less630. 645 NetBalance-OWE-ForClassAcompaniesthisamountequalsthetotalof Row/Account6116less640.
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4302C99.PDF
  • apply to those rows that are summarizations or need further clarification. Four digit row numbers indicate that there is a Part 32 account bearing the same number and title. Unless otherwise indicated, three digit row numbers indicate that there is no comparable Part 32 account. Clearance amounts in Rows 610, 620, 630, 640, 660, 670, and 680, pursuant to Section 32.5999(f)(5), include amounts transferred to construction accounts, other plant specific operations expense accounts and/or accumulated depreciation from the related expense accounts. These rows normally contain positive amounts to be subtracted from the expense accounts to calculate net expense amounts. Note: The row and column instructions reflect both Class A and Class B account level reporting, unless otherwise noted. ROW INSTRUCTIONS ROW
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4302P99.PDF
  • apply to those rows that are summarizations or need further clarification. Four digit row numbers indicate that there is a Part 32 account bearing the same number and title. Unless otherwise indicated, three digit row numbers indicate that there is no comparable Part 32 account. Clearance amounts in Rows 610, 620, 630, 640, 660, 670, and 680, pursuant to Section 32.5999(f)(5), include amounts transferred to construction accounts, other plant specific operations expense accounts and/or accumulated depreciation from the related expense accounts. These rows normally contain positive amounts to be subtracted from the expense accounts to calculate net expense amounts. Note: The row and column instructions reflect both Class A and Class B account level reporting, unless otherwise noted. ROW INSTRUCTIONS ROW
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4302C00.PDF
  • apply to those rows that are summarizations or need further clarification. Four digit row numbers indicate that there is a Part 32 account bearing the same number and title. Unless otherwise indicated, three digit row numbers indicate that there is no comparable Part 32 account. Clearance amounts in Rows 610, 620, 630, 640, 660, 670, and 680, pursuant to Section 32.5999(f)(5), include amounts transferred to construction accounts, other plant specific operations expense accounts and/or accumulated depreciation from the related expense accounts. These rows normally contain positive amounts to be subtracted from the expense accounts to calculate net expense amounts. Note: The row and column instructions reflect both Class A and Class B account level reporting, unless otherwise noted. ROW INSTRUCTIONS ROW
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4302P00.PDF
  • apply to those rows that are summarizations or need further clarification. Four digit row numbers indicate that there is a Part 32 account bearing the same number and title. Unless otherwise indicated, three digit row numbers indicate that there is no comparable Part 32 account. Clearance amounts in Rows 610, 620, 630, 640, 660, 670, and 680, pursuant to Section 32.5999(f)(5), include amounts transferred to construction accounts, other plant specific operations expense accounts and/or accumulated depreciation from the related expense accounts. These rows normally contain positive amounts to be subtracted from the expense accounts to calculate net expense amounts. Note: The row and column instructions reflect both Class A and Class B account level reporting, unless otherwise noted. ROW INSTRUCTIONS ROW
• http://www.fcc.gov/wcb/armis/documents/2001PDFs/4302C01.PDF
  • apply to those rows that are summarizations or need further clarification. Four digit row numbers indicate that there is a Part 32 account bearing the same number and title. Unless otherwise indicated, three digit row numbers indicate that there is no comparable Part 32 account. Clearance amounts in Rows 610, 620, 630, 640, 660, 670, and 680, pursuant to Section 32.5999(f)(5), include amounts transferred to construction accounts, other plant specific operations expense accounts and/or accumulated depreciation from the related expense accounts. These rows normally contain positive amounts to be subtracted from the expense accounts to calculate net expense amounts. Note: The row and column instructions reflect both Class A and Class B account level reporting, unless otherwise noted. ROW INSTRUCTIONS ROW
• http://www.fcc.gov/wcb/armis/documents/2001PDFs/4302P01.PDF
  • apply to those rows that are summarizations or need further clarification. Four digit row numbers indicate that there is a Part 32 account bearing the same number and title. Unless otherwise indicated, three digit row numbers indicate that there is no comparable Part 32 account. Clearance amounts in Rows 610, 620, 630, 640, 660, 670, and 680, pursuant to Section 32.5999(f)(5), include amounts transferred to construction accounts, other plant specific operations expense accounts and/or accumulated depreciation from the related expense accounts. These rows normally contain positive amounts to be subtracted from the expense accounts to calculate net expense amounts. Note: The row and column instructions reflect both Class A and Class B account level reporting, unless otherwise noted. ROW INSTRUCTIONS ROW
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4302c02.pdf
  • apply to those rows that are summarizations or need further clarification. Four digit row numbers indicate that there is a Part 32 account bearing the same number and title. Unless otherwise indicated, three digit row numbers indicate that there is no comparable Part 32 account. Clearance amounts in Rows 610, 620, 630, 640, 660, 670, and 680, pursuant to Section 32.5999(f)(5), include amounts transferred to construction accounts, other plant specific operations expense accounts and/or accumulated depreciation from the related expense accounts. These rows normally contain positive amounts to be subtracted from the expense accounts to calculate net expense amounts. ROW INSTRUCTIONS ROW 510 Basic Local Service Revenue - This amount equals the total of Rows/Accounts 5001 through 5004. 520 Local Network
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4302p02.pdf
  • apply to those rows that are summarizations or need further clarification. Four digit row numbers indicate that there is a Part 32 account bearing the same number and title. Unless otherwise indicated, three digit row numbers indicate that there is no comparable Part 32 account. Clearance amounts in Rows 610, 620, 630, 640, 660, 670, and 680, pursuant to Section 32.5999(f)(5), include amounts transferred to construction accounts, other plant specific operations expense accounts and/or accumulated depreciation from the related expense accounts. These rows normally contain positive amounts to be subtracted from the expense accounts to calculate net expense amounts. ROW INSTRUCTIONS ROW 510 Basic Local Service Revenue - This amount equals the total of Rows/Accounts 5001 through 5004. 520 Local Network