FCC Web Documents citing 36.224

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

• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-04-11A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-04-11A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-04-11A1.txt
  • revenue--Account 5000 (Class B telephone companies); Basic area revenue--Account 5001 (Class A telephone companies).......................36.212 Network Access Revenues--Accounts 5081 thru 5083............. 36.213 Long Distance Message Revenue--Account 5100................. 36.214 Miscellaneous Revenue--Account 5200................................. 36.215 Uncollectible Revenue--Account 5300.................................... 36.216 Certain Income Accounts: Other Operating Income and Expenses--Account 7100........... 36.221 Nonoperating Income and Expenses--Account 7300............... 36.222 Interest and Related Items--Account 7500............................... 36.223 Extraordinary Items--Account 7600.................................... 36.224 Income Effect of Jurisdictional Ratemaking Differences-Account 7910.... 36.225 9. Amend § 36.202 by revising paragraph (b) to read as follows: § 36.202 General. (a) *** (b) Except for the Network Access Revenues, subsidiary record categories are maintained for all revenue accounts in accordance with the requirements of Part 32. These subsidiary records identify services for the appropriate jurisdiction and will
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304C98.PDF
  • thatareallocatedpursuanttoPart69,lessRow4040. B.CertainIncomeAccounts 1.OtherOperatingIncomeandExpenses 4060 Otheroperatingincomeandexpensesrelatingtotranslationinforeignexchange differentialsthataredirectlyassignedpursuanttoSection36.221(a). FCCReport43-04-Rep.Def.RowInstructions December1998 Page130of158 4061 AllOtherOperatingIncomeandExpensesthataredirectlyassignedpursuantto Section36.221(b). 4062 AllOtherOperatingIncomeandExpensesthatareallocatedpursuanttoSection 36.221(b). 4063 TelecommunicationsPlantinServicethatisusedtoallocateAllOtherOperating IncomeExpensespursuanttoSection36.221(b). 4064 TotalOtherOperatingIncomeandExpensesthatareallocatedpursuanttoSection 69.411(a). 4065 CombinedinvestmentusedtoallocateOtherOperatingIncomeandExpensespursuant toSection69.411(a). 4066 TotalOtherOperatingIncomeandExpenses,totalofRows4060,4061,4062,and 4064.Exception:forColumnd,includeintotalonlyRows4060,4061,and4062. 2.Non-OperatingIncomeandExpenses 4070 AllowanceforfundsusedduringconstructionthatisallocatedpursuanttoSections 36.222(c)and69.411. 4071 TelecommunicationPlantUnderConstruction(longterm)thatisusedtoallocate allowanceforfundsusedduringconstructionpursuanttoSection36.222(c). 4072 Socialandcommunitywelfarecontributionsandfeesthatareallocatedpursuantto Sections36.222(c)and69.411. 4073 CorporateOperationsExpensesusedtoallocatesocialandcommunitycontributions andfeespursuanttoSection36.222(c). 4074 Reserved. 4075 CombinedinvestmentusedtoallocatetotalNon-OperatingIncomeandExpenses pursuanttoSection69.411(a). 4076 TotalNon-OperatingIncomeandExpensestotalofRows4070and4072. 3.InterestandRelatedItems 4080 InterestpaidrelatingtocapitalleasesthatisallocatedpursuanttoSection36.223(a). 4081 Capitalleasesusedtoallocateinterestpaidrelatingtocapitalleasespursuantto Section36.223(a). FCCReport43-04-Rep.Def.RowInstructions December1998 Page131of158 4082 Reserved. 4.ExtraordinaryItems 4090 ExtraordinaryitemsthatareapportionedpursuanttoSection36.224(a). 5.IncomeEffectofJurisdictionalRatemakingDifferences 4100 Incomeeffectofjurisdictionalratemakingdifferencesthatisdirectlyassigned pursuanttoSection36.225(a). 4110 TotalCertainIncomeAccounts,totalofRows4066,4076,4080,4090,and4100. 4120 TotalOperatingRevenues(Row4050)plusIncomeEffectsofJurisdictional RatemakingDifferences(Row4100). VI.OperatingExpensesandTaxes A.PlantSpecificOperatingExpenses 1.NetworkSupportandGeneralSupportExpenses 5000 NetworkSupportExpensesthatareallocatedpursuanttoSections36.112,36.311(b), 69.309,and69.401(a)(1). 5001 GeneralSupportFacilitiesusedtoallocateNetworkSupportExpensespursuantto Sections36.112and36.311(b). 5002 CombinedinvestmentusedtoallocateNetworkSupportExpensespursuanttoSections 69.309and69.401(a)(1). 5010 GeneralSupportExpensesthatareallocatedpursuanttoSections36.112,36.311(b), 69.307,and69.401(a)(2). 5011 GeneralSupportFacilitiesinvestmentusedtoallocateGeneralSupportExpenses pursuanttoSections36.112and36.311(b). 5012 GeneralSupportFacilitiesinvestmentusedtoallocateGeneralSupportExpenses pursuanttoSections69.307and69.401(a)(2). 5013 TotalNetworkSupportExpensesandGeneralSupportExpenses,totalofRows5000 and5010. FCCReport43-04-Rep.Def.RowInstructions December1998 Page132of158 2.CentralOfficeExpenses 5020 CentralOfficeExpensesthatareassociatedwithprivatelinesandaredirectlyassigned pursuanttoSection36.2(a). 5021 CentralOfficeExpensesthatareassociatedwithmessageuseandaredirectly assignedpursuanttoSection36.2(a). 5022 CentralOfficeExpensesthatareallocatedpursuanttoSections36.121and36.321(b). 5023 CentralOfficeEquipmentinvestmentusedtoallocateCentralOfficeExpenses pursuanttoSections36.121and36.321(b). 5024 CentralOfficeExpensesthatareallocatedpursuanttoSections69.306and69.401(b). 5025 CentralOfficeEquipmentinvestmentusedtoallocateCentralOfficeExpenses pursuanttoSections69.306and69.401(b). 5026 TotalCentralOfficeExpenses,totalofRows5020,5021,5022,and5024.Exception: forColumnd,includeintotalonlyRows5020,5021,and5022. 3.InformationOrigination/TerminationExpenses a)OtherInformationOrigination/TerminationExpenses NOTE:Rows5030through5033providePart36detailandRows5040through5041 providePart69detail.
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304P98.PDF
  • thatareallocatedpursuanttoPart69,lessRow4040. B.CertainIncomeAccounts 1.OtherOperatingIncomeandExpenses 4060 Otheroperatingincomeandexpensesrelatingtotranslationinforeignexchange differentialsthataredirectlyassignedpursuanttoSection36.221(a). FCCReport43-04-Rep.Def.RowInstructions December1998 Page130of158 4061 AllOtherOperatingIncomeandExpensesthataredirectlyassignedpursuantto Section36.221(b). 4062 AllOtherOperatingIncomeandExpensesthatareallocatedpursuanttoSection 36.221(b). 4063 TelecommunicationsPlantinServicethatisusedtoallocateAllOtherOperating IncomeExpensespursuanttoSection36.221(b). 4064 TotalOtherOperatingIncomeandExpensesthatareallocatedpursuanttoSection 69.411(a). 4065 CombinedinvestmentusedtoallocateOtherOperatingIncomeandExpensespursuant toSection69.411(a). 4066 TotalOtherOperatingIncomeandExpenses,totalofRows4060,4061,4062,and 4064.Exception:forColumnd,includeintotalonlyRows4060,4061,and4062. 2.Non-OperatingIncomeandExpenses 4070 AllowanceforfundsusedduringconstructionthatisallocatedpursuanttoSections 36.222(c)and69.411. 4071 TelecommunicationPlantUnderConstruction(longterm)thatisusedtoallocate allowanceforfundsusedduringconstructionpursuanttoSection36.222(c). 4072 Socialandcommunitywelfarecontributionsandfeesthatareallocatedpursuantto Sections36.222(c)and69.411. 4073 CorporateOperationsExpensesusedtoallocatesocialandcommunitycontributions andfeespursuanttoSection36.222(c). 4074 Reserved. 4075 CombinedinvestmentusedtoallocatetotalNon-OperatingIncomeandExpenses pursuanttoSection69.411(a). 4076 TotalNon-OperatingIncomeandExpensestotalofRows4070and4072. 3.InterestandRelatedItems 4080 InterestpaidrelatingtocapitalleasesthatisallocatedpursuanttoSection36.223(a). 4081 Capitalleasesusedtoallocateinterestpaidrelatingtocapitalleasespursuantto Section36.223(a). FCCReport43-04-Rep.Def.RowInstructions December1998 Page131of158 4082 Reserved. 4.ExtraordinaryItems 4090 ExtraordinaryitemsthatareapportionedpursuanttoSection36.224(a). 5.IncomeEffectofJurisdictionalRatemakingDifferences 4100 Incomeeffectofjurisdictionalratemakingdifferencesthatisdirectlyassigned pursuanttoSection36.225(a). 4110 TotalCertainIncomeAccounts,totalofRows4066,4076,4080,4090,and4100. 4120 TotalOperatingRevenues(Row4050)plusIncomeEffectsofJurisdictional RatemakingDifferences(Row4100). VI.OperatingExpensesandTaxes A.PlantSpecificOperatingExpenses 1.NetworkSupportandGeneralSupportExpenses 5000 NetworkSupportExpensesthatareallocatedpursuanttoSections36.112,36.311(b), 69.309,and69.401(a)(1). 5001 GeneralSupportFacilitiesusedtoallocateNetworkSupportExpensespursuantto Sections36.112and36.311(b). 5002 CombinedinvestmentusedtoallocateNetworkSupportExpensespursuanttoSections 69.309and69.401(a)(1). 5010 GeneralSupportExpensesthatareallocatedpursuanttoSections36.112,36.311(b), 69.307,and69.401(a)(2). 5011 GeneralSupportFacilitiesinvestmentusedtoallocateGeneralSupportExpenses pursuanttoSections36.112and36.311(b). 5012 GeneralSupportFacilitiesinvestmentusedtoallocateGeneralSupportExpenses pursuanttoSections69.307and69.401(a)(2). 5013 TotalNetworkSupportExpensesandGeneralSupportExpenses,totalofRows5000 and5010. FCCReport43-04-Rep.Def.RowInstructions December1998 Page132of158 2.CentralOfficeExpenses 5020 CentralOfficeExpensesthatareassociatedwithprivatelinesandaredirectlyassigned pursuanttoSection36.2(a). 5021 CentralOfficeExpensesthatareassociatedwithmessageuseandaredirectly assignedpursuanttoSection36.2(a). 5022 CentralOfficeExpensesthatareallocatedpursuanttoSections36.121and36.321(b). 5023 CentralOfficeEquipmentinvestmentusedtoallocateCentralOfficeExpenses pursuanttoSections36.121and36.321(b). 5024 CentralOfficeExpensesthatareallocatedpursuanttoSections69.306and69.401(b). 5025 CentralOfficeEquipmentinvestmentusedtoallocateCentralOfficeExpenses pursuanttoSections69.306and69.401(b). 5026 TotalCentralOfficeExpenses,totalofRows5020,5021,5022,and5024.Exception: forColumnd,includeintotalonlyRows5020,5021,and5022. 3.InformationOrigination/TerminationExpenses a)OtherInformationOrigination/TerminationExpenses NOTE:Rows5030through5033providePart36detailandRows5040through5041 providePart69detail.
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304PF98.PDF
  • thatareallocatedpursuanttoPart69,lessRow4040. B.CertainIncomeAccounts 1.OtherOperatingIncomeandExpenses 4060 Otheroperatingincomeandexpensesrelatingtotranslationinforeignexchange differentialsthataredirectlyassignedpursuanttoSection36.221(a). FCCReport43-04-Rep.Def.RowInstructions December1998 Page130of158 4061 AllOtherOperatingIncomeandExpensesthataredirectlyassignedpursuantto Section36.221(b). 4062 AllOtherOperatingIncomeandExpensesthatareallocatedpursuanttoSection 36.221(b). 4063 TelecommunicationsPlantinServicethatisusedtoallocateAllOtherOperating IncomeExpensespursuanttoSection36.221(b). 4064 TotalOtherOperatingIncomeandExpensesthatareallocatedpursuanttoSection 69.411(a). 4065 CombinedinvestmentusedtoallocateOtherOperatingIncomeandExpensespursuant toSection69.411(a). 4066 TotalOtherOperatingIncomeandExpenses,totalofRows4060,4061,4062,and 4064.Exception:forColumnd,includeintotalonlyRows4060,4061,and4062. 2.Non-OperatingIncomeandExpenses 4070 AllowanceforfundsusedduringconstructionthatisallocatedpursuanttoSections 36.222(c)and69.411. 4071 TelecommunicationPlantUnderConstruction(longterm)thatisusedtoallocate allowanceforfundsusedduringconstructionpursuanttoSection36.222(c). 4072 Socialandcommunitywelfarecontributionsandfeesthatareallocatedpursuantto Sections36.222(c)and69.411. 4073 CorporateOperationsExpensesusedtoallocatesocialandcommunitycontributions andfeespursuanttoSection36.222(c). 4074 Reserved. 4075 CombinedinvestmentusedtoallocatetotalNon-OperatingIncomeandExpenses pursuanttoSection69.411(a). 4076 TotalNon-OperatingIncomeandExpensestotalofRows4070and4072. 3.InterestandRelatedItems 4080 InterestpaidrelatingtocapitalleasesthatisallocatedpursuanttoSection36.223(a). 4081 Capitalleasesusedtoallocateinterestpaidrelatingtocapitalleasespursuantto Section36.223(a). FCCReport43-04-Rep.Def.RowInstructions December1998 Page131of158 4082 Reserved. 4.ExtraordinaryItems 4090 ExtraordinaryitemsthatareapportionedpursuanttoSection36.224(a). 5.IncomeEffectofJurisdictionalRatemakingDifferences 4100 Incomeeffectofjurisdictionalratemakingdifferencesthatisdirectlyassigned pursuanttoSection36.225(a). 4110 TotalCertainIncomeAccounts,totalofRows4066,4076,4080,4090,and4100. 4120 TotalOperatingRevenues(Row4050)plusIncomeEffectsofJurisdictional RatemakingDifferences(Row4100). VI.OperatingExpensesandTaxes A.PlantSpecificOperatingExpenses 1.NetworkSupportandGeneralSupportExpenses 5000 NetworkSupportExpensesthatareallocatedpursuanttoSections36.112,36.311(b), 69.309,and69.401(a)(1). 5001 GeneralSupportFacilitiesusedtoallocateNetworkSupportExpensespursuantto Sections36.112and36.311(b). 5002 CombinedinvestmentusedtoallocateNetworkSupportExpensespursuanttoSections 69.309and69.401(a)(1). 5010 GeneralSupportExpensesthatareallocatedpursuanttoSections36.112,36.311(b), 69.307,and69.401(a)(2). 5011 GeneralSupportFacilitiesinvestmentusedtoallocateGeneralSupportExpenses pursuanttoSections36.112and36.311(b). 5012 GeneralSupportFacilitiesinvestmentusedtoallocateGeneralSupportExpenses pursuanttoSections69.307and69.401(a)(2). 5013 TotalNetworkSupportExpensesandGeneralSupportExpenses,totalofRows5000 and5010. FCCReport43-04-Rep.Def.RowInstructions December1998 Page132of158 2.CentralOfficeExpenses 5020 CentralOfficeExpensesthatareassociatedwithprivatelinesandaredirectlyassigned pursuanttoSection36.2(a). 5021 CentralOfficeExpensesthatareassociatedwithmessageuseandaredirectly assignedpursuanttoSection36.2(a). 5022 CentralOfficeExpensesthatareallocatedpursuanttoSections36.121and36.321(b). 5023 CentralOfficeEquipmentinvestmentusedtoallocateCentralOfficeExpenses pursuanttoSections36.121and36.321(b). 5024 CentralOfficeExpensesthatareallocatedpursuanttoSections69.306and69.401(b). 5025 CentralOfficeEquipmentinvestmentusedtoallocateCentralOfficeExpenses pursuanttoSections69.306and69.401(b). 5026 TotalCentralOfficeExpenses,totalofRows5020,5021,5022,and5024.Exception: forColumnd,includeintotalonlyRows5020,5021,and5022. 3.InformationOrigination/TerminationExpenses a)OtherInformationOrigination/TerminationExpenses NOTE:Rows5030through5033providePart36detailandRows5040through5041 providePart69detail.
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4304C99.PDF
  • Total Non-Operating Income and Expenses total of Rows 4070 and 4072. 3.Interest and Related Items 4080 Interest paid relating to capital leases that is allocated pursuant to Section 36.223(a) and 69.411. 4081 Capital leases used to allocate interest paid relating to capital leases pursuant to Section 36.223(a). 4082 Reserved. 4.Extraordinary Items 4090 Extraordinary items that are apportioned pursuant to Section 36.224(a). 5.Income Effect of Jurisdictional Ratemaking Differences 4100 Income effect of jurisdictional ratemaking differences that is directly assigned pursuant to Section 36.225(a). 4110 Total Certain Income Accounts, total of Rows 4066, 4076, 4080, 4090, less Row 4100. 4120 Total Operating Revenues (Row 4050) plus Income Effects of Jurisdictional Ratemaking Differences (Row 4100). VI. Operating Expenses and Taxes A.Plant Specific Operating Expenses
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4304P99.PDF
  • Total Non-Operating Income and Expenses total of Rows 4070 and 4072. 3.Interest and Related Items 4080 Interest paid relating to capital leases that is allocated pursuant to Section 36.223(a) and 69.411. 4081 Capital leases used to allocate interest paid relating to capital leases pursuant to Section 36.223(a). 4082 Reserved. 4.Extraordinary Items 4090 Extraordinary items that are apportioned pursuant to Section 36.224(a). 5.Income Effect of Jurisdictional Ratemaking Differences 4100 Income effect of jurisdictional ratemaking differences that is directly assigned pursuant to Section 36.225(a). 4110 Total Certain Income Accounts, total of Rows 4066, 4076, 4080, 4090, less Row 4100. 4120 Total Operating Revenues (Row 4050) plus Income Effects of Jurisdictional Ratemaking Differences (Row 4100). VI. Operating Expenses and Taxes A.Plant Specific Operating Expenses
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4304C00.PDF
  • 43-04 ­ Rep. Def. - Instructions December 2000 Page 96 of 121 . 3.Interest and Related Items 4080 Interest paid relating to capital leases that is allocated pursuant to Section 36.223(a) and 69.411. 4081 Capital leases used to allocate interest paid relating to capital leases pursuant to Section 36.223(a). 4.Extraordinary Items 4090 Extraordinary items that are apportioned pursuant to Section 36.224(a). 5.Income Effect of Jurisdictional Ratemaking Differences 4100 Income effect of jurisdictional ratemaking differences that is directly assigned pursuant to Section 36.225(a). 4110 Total Certain Income Accounts, total of Rows 4066, 4076, 4080, 4090, less Row 4100. 4120 Total Operating Revenues (Row 4050) plus Income Effects of Jurisdictional Ratemaking Differences (Row 4100). VI. Operating Expenses and Taxes A.Plant Specific Operating Expenses
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4304P00.PDF
  • 43-04 ­ Rep. Def. - Instructions December 2000 Page 96 of 121 . 3.Interest and Related Items 4080 Interest paid relating to capital leases that is allocated pursuant to Section 36.223(a) and 69.411. 4081 Capital leases used to allocate interest paid relating to capital leases pursuant to Section 36.223(a). 4.Extraordinary Items 4090 Extraordinary items that are apportioned pursuant to Section 36.224(a). 5.Income Effect of Jurisdictional Ratemaking Differences 4100 Income effect of jurisdictional ratemaking differences that is directly assigned pursuant to Section 36.225(a). 4110 Total Certain Income Accounts, total of Rows 4066, 4076, 4080, 4090, less Row 4100. 4120 Total Operating Revenues (Row 4050) plus Income Effects of Jurisdictional Ratemaking Differences (Row 4100). VI. Operating Expenses and Taxes A.Plant Specific Operating Expenses
• http://www.fcc.gov/wcb/armis/documents/2001PDFs/4304C01.PDF
  • pursuant to Sections 36.222(c) and 69.411. 4072 Social and community welfare contributions and fees that are allocated pursuant to Sections 36.222(c) and 69.411. 4076 Total Non-Operating Income and Expenses total of Rows 4070 and 4072. 4080 Interest paid relating to capital leases that is allocated pursuant to Section 36.223(a) and 69.411. 4090 Extraordinary items that are apportioned pursuant to Section 36.224(a). 4100 Income effect of jurisdictional ratemaking differences that is directly assigned pursuant to Section 36.225(a). 4120 Total Operating Revenues (Row 4050) plus Income Effects of Jurisdictional Ratemaking Differences (Row 4100). OPERATING EXPENSES Plant Specific Operating Expense 5000 Network Support Expenses that are allocated pursuant to Sections 36.112, 36.311(b), 69.309, and 69.401(a)(1). 5010 General Support Expenses that are allocated pursuant to
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4304c02.pdf
  • pursuant to Sections 36.222(c) and 69.411. 4072 Social and community welfare contributions and fees that are allocated pursuant to Sections 36.222(c) and 69.411. 4076 Total Non-Operating Income and Expenses total of Rows 4070 and 4072. 4080 Interest paid relating to capital leases that is allocated pursuant to Section 36.223(a) and 69.411. 4090 Extraordinary items that are apportioned pursuant to Section 36.224(a). FCC Report 43-04 ­ Report Definition December 2002 Page 25 of 32 . 4100 Income effect of jurisdictional ratemaking differences that is directly assigned pursuant to Section 36.225(a). 4120 Total Operating Revenues (Row 4050) plus Income Effects of Jurisdictional Ratemaking Differences (Row 4100). OPERATING EXPENSES Plant Specific Operating Expense 5000 Network Support Expenses that are allocated pursuant to Sections 36.112,
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4304p02.pdf
  • pursuant to Sections 36.222(c) and 69.411. 4072 Social and community welfare contributions and fees that are allocated pursuant to Sections 36.222(c) and 69.411. 4076 Total Non-Operating Income and Expenses total of Rows 4070 and 4072. 4080 Interest paid relating to capital leases that is allocated pursuant to Section 36.223(a) and 69.411. 4090 Extraordinary items that are apportioned pursuant to Section 36.224(a). FCC Report 43-04 ­ Report Definition December 2002 Page 25 of 32 . 4100 Income effect of jurisdictional ratemaking differences that is directly assigned pursuant to Section 36.225(a). 4120 Total Operating Revenues (Row 4050) plus Income Effects of Jurisdictional Ratemaking Differences (Row 4100). OPERATING EXPENSES Plant Specific Operating Expense 5000 Network Support Expenses that are allocated pursuant to Sections 36.112,
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4304c03.pdf
  • and fees that are allocated pursuant to Sections 36.222(c) and 69.411. 4076 Total Non-Operating Income and Expenses total of Rows 4070 and 4072. 4080 Interest paid relating to capital leases that is allocated pursuant to Section 36.223(a) and 69.411. FCC Report 43-04 ­ Report Definition December 2003 Page 24 of 31 4090 Extraordinary items that are apportioned pursuant to Section 36.224(a). 4100 Income effect of jurisdictional ratemaking differences that is directly assigned pursuant to Section 36.225(a). 4120 Total Operating Revenues (Row 4050) plus Income Effects of Jurisdictional Ratemaking Differences (Row 4100). OPERATING EXPENSES Plant Specific Operating Expense 5000 Network Support Expenses that are allocated pursuant to Sections 36.112, 36.311(b), 69.309, and 69.401(a)(1). 5010 General Support Expenses that are allocated pursuant to
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4304p03.pdf
  • and fees that are allocated pursuant to Sections 36.222(c) and 69.411. 4076 Total Non-Operating Income and Expenses total of Rows 4070 and 4072. 4080 Interest paid relating to capital leases that is allocated pursuant to Section 36.223(a) and 69.411. FCC Report 43-04 ­ Report Definition December 2003 Page 24 of 31 4090 Extraordinary items that are apportioned pursuant to Section 36.224(a). 4100 Income effect of jurisdictional ratemaking differences that is directly assigned pursuant to Section 36.225(a). 4120 Total Operating Revenues (Row 4050) plus Income Effects of Jurisdictional Ratemaking Differences (Row 4100). OPERATING EXPENSES Plant Specific Operating Expense 5000 Network Support Expenses that are allocated pursuant to Sections 36.112, 36.311(b), 69.309, and 69.401(a)(1). 5010 General Support Expenses that are allocated pursuant to
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4304c04.pdf
  • and fees that are allocated pursuant to Sections 36.222(c) and 69.411. 4076 Total Non-Operating Income and Expenses total of Rows 4070 and 4072. FCC Report 43-04 ­ Report Definition December 2004 Page 24 of 31 4080 Interest paid relating to capital leases that is allocated pursuant to Section 36.223(a) and 69.411. 4090 Extraordinary items that are apportioned pursuant to Section 36.224(a). 4100 Income effect of jurisdictional ratemaking differences that is directly assigned pursuant to Section 36.225(a). 4120 Total Operating Revenues (Row 4050) plus Income Effects of Jurisdictional Ratemaking Differences (Row 4100). OPERATING EXPENSES Plant Specific Operating Expense 5000 Network Support Expenses that are allocated pursuant to Sections 36.112, 36.311(b), 69.309, and 69.401(a)(1). 5010 General Support Expenses that are allocated pursuant to
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4304p04.pdf
  • and fees that are allocated pursuant to Sections 36.222(c) and 69.411. 4076 Total Non-Operating Income and Expenses total of Rows 4070 and 4072. FCC Report 43-04 ­ Report Definition December 2004 Page 24 of 31 4080 Interest paid relating to capital leases that is allocated pursuant to Section 36.223(a) and 69.411. 4090 Extraordinary items that are apportioned pursuant to Section 36.224(a). 4100 Income effect of jurisdictional ratemaking differences that is directly assigned pursuant to Section 36.225(a). 4120 Total Operating Revenues (Row 4050) plus Income Effects of Jurisdictional Ratemaking Differences (Row 4100). OPERATING EXPENSES Plant Specific Operating Expense 5000 Network Support Expenses that are allocated pursuant to Sections 36.112, 36.311(b), 69.309, and 69.401(a)(1). 5010 General Support Expenses that are allocated pursuant to
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4304c05.pdf
  • and fees that are allocated pursuant to Sections 36.222(c) and 69.411. 4076 Total Non-Operating Income and Expenses total of Rows 4070 and 4072. FCC Report 43-04 ­ Report Definition December 2005 Page 24 of 31 4080 Interest paid relating to capital leases that is allocated pursuant to Section 36.223(a) and 69.411. 4090 Extraordinary items that are apportioned pursuant to Section 36.224(a). 4100 Income effect of jurisdictional ratemaking differences that is directly assigned pursuant to Section 36.225(a). 4120 Total Operating Revenues (Row 4050) plus Income Effects of Jurisdictional Ratemaking Differences (Row 4100). OPERATING EXPENSES Plant Specific Operating Expense 5000 Network Support Expenses that are allocated pursuant to Sections 36.112, 36.311(b), 69.309, and 69.401(a)(1). 5010 General Support Expenses that are allocated pursuant to
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4304p05.pdf
  • and fees that are allocated pursuant to Sections 36.222(c) and 69.411. 4076 Total Non-Operating Income and Expenses total of Rows 4070 and 4072. FCC Report 43-04 ­ Report Definition December 2005 Page 24 of 31 4080 Interest paid relating to capital leases that is allocated pursuant to Section 36.223(a) and 69.411. 4090 Extraordinary items that are apportioned pursuant to Section 36.224(a). 4100 Income effect of jurisdictional ratemaking differences that is directly assigned pursuant to Section 36.225(a). 4120 Total Operating Revenues (Row 4050) plus Income Effects of Jurisdictional Ratemaking Differences (Row 4100). OPERATING EXPENSES Plant Specific Operating Expense 5000 Network Support Expenses that are allocated pursuant to Sections 36.112, 36.311(b), 69.309, and 69.401(a)(1). 5010 General Support Expenses that are allocated pursuant to
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4304c06.pdf
  • and fees that are allocated pursuant to Sections 36.222(c) and 69.411. 4076 Total Non-Operating Income and Expenses total of Rows 4070 and 4072. FCC Report 43-04 ­ Report Definition December 2006 Page 24 of 31 4080 Interest paid relating to capital leases that is allocated pursuant to Section 36.223(a) and 69.411. 4090 Extraordinary items that are apportioned pursuant to Section 36.224(a). 4100 Income effect of jurisdictional ratemaking differences that is directly assigned pursuant to Section 36.225(a). 4120 Total Operating Revenues (Row 4050) plus Income Effects of Jurisdictional Ratemaking Differences (Row 4100). OPERATING EXPENSES Plant Specific Operating Expense 5000 Network Support Expenses that are allocated pursuant to Sections 36.112, 36.311(b), 69.309, and 69.401(a)(1). 5010 General Support Expenses that are allocated pursuant to
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4304p06.pdf
  • and fees that are allocated pursuant to Sections 36.222(c) and 69.411. 4076 Total Non-Operating Income and Expenses total of Rows 4070 and 4072. FCC Report 43-04 ­ Report Definition December 2006 Page 24 of 31 4080 Interest paid relating to capital leases that is allocated pursuant to Section 36.223(a) and 69.411. 4090 Extraordinary items that are apportioned pursuant to Section 36.224(a). 4100 Income effect of jurisdictional ratemaking differences that is directly assigned pursuant to Section 36.225(a). 4120 Total Operating Revenues (Row 4050) plus Income Effects of Jurisdictional Ratemaking Differences (Row 4100). OPERATING EXPENSES Plant Specific Operating Expense 5000 Network Support Expenses that are allocated pursuant to Sections 36.112, 36.311(b), 69.309, and 69.401(a)(1). 5010 General Support Expenses that are allocated pursuant to
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4304c07.pdf
  • and fees that are allocated pursuant to Sections 36.222(c) and 69.411. 4076 Total Non-Operating Income and Expenses total of Rows 4070 and 4072. FCC Report 43-04 ­ Report Definition December 2007 Page 24 of 31 4080 Interest paid relating to capital leases that is allocated pursuant to Section 36.223(a) and 69.411. 4090 Extraordinary items that are apportioned pursuant to Section 36.224(a). 4100 Income effect of jurisdictional ratemaking differences that is directly assigned pursuant to Section 36.225(a). 4120 Total Operating Revenues (Row 4050) plus Income Effects of Jurisdictional Ratemaking Differences (Row 4100). OPERATING EXPENSES Plant Specific Operating Expense 5000 Network Support Expenses that are allocated pursuant to Sections 36.112, 36.311(b), 69.309, and 69.401(a)(1). 5010 General Support Expenses that are allocated pursuant to
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4304p07.pdf
  • and fees that are allocated pursuant to Sections 36.222(c) and 69.411. 4076 Total Non-Operating Income and Expenses total of Rows 4070 and 4072. FCC Report 43-04 ­ Report Definition December 2007 Page 24 of 31 4080 Interest paid relating to capital leases that is allocated pursuant to Section 36.223(a) and 69.411. 4090 Extraordinary items that are apportioned pursuant to Section 36.224(a). 4100 Income effect of jurisdictional ratemaking differences that is directly assigned pursuant to Section 36.225(a). 4120 Total Operating Revenues (Row 4050) plus Income Effects of Jurisdictional Ratemaking Differences (Row 4100). OPERATING EXPENSES Plant Specific Operating Expense 5000 Network Support Expenses that are allocated pursuant to Sections 36.112, 36.311(b), 69.309, and 69.401(a)(1). 5010 General Support Expenses that are allocated pursuant to
• http://www.fcc.gov/wcb/armis/documents/dkt_86_182_order_da_90_30.pdf
  • Revenues that are apportioned pursuant to Section 36.216(a), including amounts that are allocated pursuant to Part 69". Row 4050 -The instruction is revised to read, "Total Revenues, the total of rows 4005, 4014, 4024, and 4033, including amounts that are allocated pursuant to Part 69, less row 4040". Row 4090 -The instruction is revised to read, apportioned pursuant to Section 36.224{a)". "Extraordinary items that are Row 4120 -The instruction is revised-toread,}~Tota1-.0perating Revenues less income effects of jurisdictional ratemaking differences, the net of rows 4050 and 4100". read, "Cable to Sections and Wire Facilities 69.304, 69.305, and Row 5014 -The instruction is revised to Expenses that are allocated pursuant 69.401(c)". Row. 6160 -The instruction is revised to read, "Total amortization expenses of
• http://www.fcc.gov/wcb/armis/documents/order_da_91_143.pdf
  • total Non-Operating Income and Expenses pursuant to Section 69.411(a). Total 4072.Non-OperatingIncomeand Expenses total of rows 4070 and 3. Interest and Related Items 4080 capital Interest paid relating to pursuant to Section 36.223(a). leases thatis allocated 4081 Capital leases used to allocate interest paid relating to capital leases pursuant to Section 36.223(a). 4082 Reserved 4. Extraordinary Items 4090 Extraordinary items that 36.224(a). apportioned are pursuant to Section Page 40 of 66 FCC Report 43-04 -Rep. Def. -Row Instructions November 1990 Rev. 5. Income Effect of Jurisdictional Ratemaking Differences 4100 that is Income effect of jurisdictional ratemaking differences directly assigned pursuant to Section 36.225(a). 4110 4066,4016,4080 Total Certain Income Accounts, total of rows 4090, and 4100. 4120 ofjurisdictional Total Operating Revenues less incoime