FCC Web Documents citing 32.6720

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

• http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-05-2337A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-05-2337A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-05-2337A1.txt
  • 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 comply with the Commission's requirement that a carrier requesting waiver ``adjusts the net book costs on its regulatory books to the level currently reflected in its financial books by a below-the-line write-off.'' , and should include the following words in the body of the message, ``get form
  • http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-06-488A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-06-488A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-06-488A1.txt
    • CYCLE ESTABLISHED WCB/Pricing 06-11 COMMENTS: March 21, 2006 REPLY COMMENTS: March 31, 2006 On November 21, 2005, GVNW filed a letter seeking a clarification that the cost of commercial life insurance purchased by a telephone company to protect the company against the death of an employee or director is properly accounted for in Account 6720, General and Administrative, 47 C.F.R. 32.6720. These insurance policies, sometimes referred to as ``key man'' insurance, have a variety of uses in the business world, e.g., providing for future employee benefits, funding estate or inheritance tax obligations, funding the buy-out of an ownership interest. Key man insurance was not specifically addressed in Responsible Accounting Officer Letter No. 7, Part 32, Uniform System of Accounts for Class
  • http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-11-1172A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-11-1172A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-11-1172A1.txt
    • /OPBaseFont2 10 Tf (See) Tj 1 0 0 1 360.95 331.949 Tm 98 Tz /OPBaseFont1 10 Tf (47 C.F.R. §) Tj 1 0 0 1 410.4 331.949 Tm 97 Tz /OPBaseFont2 10 Tf (36.154\(a\).) Tj 1 0 0 1 70.799 319.199 Tm 52 Tz /OPBaseFont1 10 Tf (6) Tj 1 0 0 1 89.5 314.899 Tm 98 Tz (C.F.R. § 32.6720\(c\).) Tj 1 0 0 1 76.549 297.149 Tm 99 Tz (The Big Three Expenses are Plant Specific Expense, Non-Plant Specific Expense, and Customer Operations) Tj 1 0 0 1 70.799 285.649 Tm 101 Tz (Expense. 47 C.F.R. § 36.392\(c\).) Tj 1 0 0 1 71 268.1 Tm /OPBaseFont2 10 Tf ('See, e.g., Federal-State Joint Board on Universal Service, Forward-Looking Mechanism
  • http://hraunfoss.fcc.gov/edocs_public/attachmatch/DOC-213377A2.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/DOC-213377A2.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/DOC-213377A2.txt
    • Task Force did not propose to change this aspect of section 36.622 of the Commission's rules. . See 47 C.F.R. § 36.612. See 47 C.F.R. § 36.611. See 47 C.F.R. §§ 36.621, 36.622. See Verizon Comments at 1, 3; Sprint Reply Comments at 2-3. Corporate operations expenses include all of the expenses listed in sections 32.6710 through 32.6712 and sections 32.6720 through 32.6728 of the Commission's rules. 47 C.F.R. §§ 32.6710-32.6712; 47 C.F.R. §§ 32.6720-32.6728. Those categories of expenses include: executive; planning; general; administrative; accounting; finance; external relations; human resources; information management; legal; procurement; research and development; and other general and administrative expenses. Id. First Report and Order, 12 FCC Rcd at 8930-32 paras. 283-85, 8942 para. 307. See id. at
  • http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-01-157A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-01-157A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-01-157A1.txt
    • Task Force did not propose to change this aspect of section 36.622 of the Commission's rules. . See 47 C.F.R. § 36.612. See 47 C.F.R. § 36.611. See 47 C.F.R. §§ 36.621, 36.622. See Verizon Comments at 1, 3; Sprint Reply Comments at 2-3. Corporate operations expenses include all of the expenses listed in sections 32.6710 through 32.6712 and sections 32.6720 through 32.6728 of the Commission's rules. 47 C.F.R. §§ 32.6710-32.6712; 47 C.F.R. §§ 32.6720-32.6728. Those categories of expenses include: executive; planning; general; administrative; accounting; finance; external relations; human resources; information management; legal; procurement; research and development; and other general and administrative expenses. Id. First Report and Order, 12 FCC Rcd at 8930-32 paras. 283-85, 8942 para. 307. See id. at
  • 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
    • systems expense. 32.6510 Other property, plant and equipment expenses. 32.6511 Property held for future telecommunications use expense. 32.6512 Provisioning expense. 32.6530 Network operations expenses. 32.6531 Power expense. 32.6532 Network administration expense. 32.6533 Testing expense. 32.6534 Plant operations administration expense. 32.6535 Engineering expense. 32.6540 Access expense. 32.6560 Depreciation and amortization expenses. Marketing. Product management and sales 32.6613 Product advertising 32.6620 Services. 32.6720 General and administrative. 32.6790 Provision for uncollectible notes receivable. Subpart F-Instructions for Other Income Accounts 32.6999 General. 32.7099 Content of accounts. 32.7100 Other operating income and expenses. 32.7199 Content of accounts. 32.7200 Operating taxes. 32.7210 Operating investment tax credits - net. 32.7220 Operating Federal income taxes. 32.7230 Operating state and local income taxes. 32.7240 Operating other taxes. 32.7250 Provision for
  • 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
    • Plant operations administration expense. 32.6535 Engineering expense. 32.6540 Access expense. 32.6560 Depreciation and amortization expenses. 32.6561 Depreciation expense-telecommunications plant in service. 32.6562 Depreciation expense-property held for future telecommunications use. 32.6563 Amortization expense-tangible. 32.6564 Amortization expense-intangible. 32.6565 Amortization expense-other. 32.6610 Marketing. 32.6611 Product management and sales. 32.6613 Product advertising. 32.6620 Services. 32.6621 Call completion services. 32.6622 Number services. 32.6623 Customer services. 32.6720 General and administrative. 32.6790 Provision for uncollectible notes receivable. Subpart F-Instructions for Other Income Accounts 32.6999 General. 32.7099 Content of accounts. 32.7100 Other operating income and expenses. 32.7199 Content of accounts. 32.7200 Operating taxes. 32.7210 Operating investment tax credits-net. 32.7220 Operating Federal income taxes. 32.7230 Operating state and local income taxes. 32.7240 Operating other taxes. 32.7250 Provision for deferred operating
  • http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-11-13A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-11-13A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-11-13A1.txt
    • locally.''). The Bureau issued RAO 21 in part to address a concern that some carriers were improperly classifying remote switches as loop circuit equipment rather than as switching equipment, which would result in greater amounts of HCLS. See RAO 21 at 1. . 47 C.F.R. § 36.604. (seeking comment on the need to cap interstate access rates). 47 C.F.R. § 32.6720. 47 C.F.R. §§ 36.611(e), 54.301, and 54.901. 47 C.F.R. § 36.611(e). Staff analysis of NECA 2010 USF Data Filing. See Universal Service First Report and Order, 12 FCC Rcd at 8930, para. 283. See id. at 12 FCC Rcd at 8930, para. 283. The Commission's rules limit corporate operations expense to a monthly per-line amount developed from a statistical study
  • http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-11-161A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-11-161A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-11-161A1.txt
    • at Attach. 1, 2 (``Cost data should be derived solely from broadband networks that have been engineered to ensure that consumer applications in rural areas will remain comparable to those generally available and used in urban areas.''). See National Exchange Carrier Assoc., Inc., Universal Service Fund Data: NECA Study Results, 2010 Report (filed Sept. 30, 2011), http://transition.fcc.gov/wcb/iatd/neca.html. 47 C.F.R. § 32.6720. See USF/ICC Transformation NPRM, 26 FCC Rcd at 4623, para. 194. See id. at 4624, para. 198. The FPSC supported eliminating eligibility of corporate operations expense from all support mechanisms. See Florida Commission USF/ICC Transformation NPRM Comments at 7-8. See, e.g. Rural Associations USF/ICC Transformation NPRM Comments at 42: Alexicon USF/ICC Transformation NPRM Comments at 11; FairPoint USF/ICC Transformation NPRM
  • http://www.fcc.gov/Bureaus/Cable/Orders/2000/fcc00116.doc
    • 6712 includes: costs incurred in developing and evaluating long-term courses of action for the future operations of the company, including performing corporate organization and integrated long-range planning, management studies, options and contingency plans and economic strategic analysis. (47 C.F.R. § 32.6712). Account 6720 includes a summary for reporting purposes of the contents of Accounts 6721 through 6728. (47 C.F.R. § 32.6720). Account 6720 is comprised of the accounts for accounting and finance (47 C.F.R. § 32.6721), external relations (47 C.F.R. § 32.6722), human resources (47 C.F.R. § 32.6723), information management (47 C.F.R. § 32.6724), legal (47 C.F.R. § 32.6725), procurement (47 C.F.R. § 32.6726), research and development (47 C.F.R. § 32.6727), and "other general and administrative" (47 C.F.R. § 32.6728). See
  • http://www.fcc.gov/Bureaus/Common_Carrier/Orders/1999/da992638.doc
    • 94-1, 91-213, 95-72, FCC 97-420, 13 FCC Rcd 5318 (1997) (Fourth Reconsideration Order); Federal-State Joint Board on Universal Service, Order and Order on Reconsideration, CC Docket No. 96-45, FCC 98-160 (rel. July 17, 1998) (Referral Order). Universal Service Order, 12 FCC Rcd at 8930-32. Corporate operations expenses include all of the expenses listed in sections 32.6710 through 32.6712 and sections 32.6720 through 32.6728 of the Commission's rules. 47 C.F.R. §§ 32.6710-32.6712; 47 C.F.R. §§ 32.6720-32.6728. Those categories of expenses include: executive; planning; general; administrative; accounting; finance; external relations; human resources; information management; legal; procurement; research and development; and other general and administrative expenses. Id. In limiting the amount of corporate operations expenses that a carrier may recover through the existing high-cost
  • http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2001/fcc01157.doc http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2001/fcc01157.txt
    • Task Force did not propose to change this aspect of section 36.622 of the Commission's rules. . See 47 C.F.R. § 36.612. See 47 C.F.R. § 36.611. See 47 C.F.R. §§ 36.621, 36.622. See Verizon Comments at 1, 3; Sprint Reply Comments at 2-3. Corporate operations expenses include all of the expenses listed in sections 32.6710 through 32.6712 and sections 32.6720 through 32.6728 of the Commission's rules. 47 C.F.R. §§ 32.6710-32.6712; 47 C.F.R. §§ 32.6720-32.6728. Those categories of expenses include: executive; planning; general; administrative; accounting; finance; external relations; human resources; information management; legal; procurement; research and development; and other general and administrative expenses. Id. First Report and Order, 12 FCC Rcd at 8930-32 paras. 283-85, 8942 para. 307. See id. at