WPCc 2HB X%3|X (TT)-#XP\  P6Q ]XP#Times New Roman@^*7DSS77S^*7*.SSSSSSSSSS..^^^Jxooxf]xx7Axfxx]xo]fxxxxf7.7NS7JSJSJ7SS..S.SSSS7A.SSxSSJP!PZ*7777CE7SSxJxJxJxJxJooJfJfJfJfJ7.7.7.7.xSxSxSxSxSxSxSxSxSxSxJxSxSxSxSxS]SxSxJxJoJoJoJfJfJfJxSxSxxSxSxSxSCS7S777SAxSf.fExSxSxSxo7oE]A]AN:*LS7JSSSSS.4}}S2S}277JJS77SS7J72t7[[[[^ee*C`^.wRSSn[Cfx`xWlRx[][ceIfIs`Wx[rriwge*7DSS77S^*7*.SSSSSSSSSS..^^^Jxooxf]xx7Axfxx]xo]fxxxxf7.7NS7JSJSJ7SS..S.SSSS7A.SSxSSJP!PZ7SJSS7]777JJ:S7A7xx*7SSSS!S7.S^7SC[227`L*724S}}}Jxxxxxxoffff7777xxxxxxx^xxxxxx]SJJJJJJoJJJJJ....SSSSSSS[SSSSSSSTimes New RomanTimes New Roman Bold (Bold) (TT)Times New Roman (Italic) (TT)P2W 3z Z<Times New Roman (TT)Times New Roman (Bold) (TT)6Q DXP#HP LaserJet 4M room 228 LPT1HPLA4MP0.PRSX\  P6G;\<"N]PzC8C^dCYdYdYCdd88d8ddddCN8ddddY`(`l2CC!CCPRCddYYYYYYzYzYzYzYC8C8C8C8ddddddddddYdddddoddYYYYYzYzYzYddddddPdCdCCCdNdz8zRdddCRoNoNNF2[dCYddddd7>d<d<CCYYdCCddCYCdYzzzzCCCCqodYYYYYYYYYYY8888dddddddndddddddTimes New RomanTimes New Roman BoldTimes New Roman Italicier New (TT)XG4  pQ.2J=.X&J\  P6Q&Pl2N=.X.&N4  pQ&2s  D v 3|UTimes New RomanTimes New Roman BoldTimes New Roman ItalicCourier6G;,,,"5Pa8DocumentgDocument Style Style` ư 2~ p k k  a4DocumentgDocument Style Style  . a6DocumentgDocument Style Style ư a5DocumentgDocument Style Style ư a2DocumentgDocument Style Style*    2v t&  2a7DocumentgDocument Style Style  ` ư BibliogrphyBibliography  x ư a1Right ParRight-Aligned Paragraph Numbers8@    ư a2Right ParRight-Aligned Paragraph Numbers A@`  ` ư 2   D a3DocumentgDocument Style Style 0     a3Right ParRight-Aligned Paragraph Numbers J` @  `  ư a4Right ParRight-Aligned Paragraph Numbers S`  @  ư a5Right ParRight-Aligned Paragraph Numbers \`  @h #h#ư 2xOa6Right ParRight-Aligned Paragraph Numberse`  #h#@$$ #h#((ư a7Right ParRight-Aligned Paragraph Numbersn`  #h#((@** ((--ư a8Right ParRight-Aligned Paragraph Numbersw `  #h#((--@/p/ --2p2ư Tech InitInitialize Technical StyleX!"T 1 .1 .1 .1 .1 .1 .1 .1 T2j19a5TechnicalTechnical Document Style&#$  . a6TechnicalTechnical Document Style&%&  . a2TechnicalTechnical Document Style*'(    a3TechnicalTechnical Document Style')*    20da4TechnicalTechnical Document Style&+,    a1TechnicalTechnical Document Style4-$.     a7TechnicalTechnical Document Style&/0  . a8TechnicalTechnical Document Style&12  . 2ep>Doc InitInitialize Document Style3Y4   T I. 1. A. a.(1)(a) i) a)TPleadingHeader for Numbered Pleading Paper56    X  y*dddyy*ddd`y H1 H2 H3 H4 H5 H6 H7 H8 H9 H10 H11 H12 H13 H14 H15 H16 H17 H18 H19 H20 H21 H22 H23 H24 H25 H26 H27 H28   ӃHeading 2Underlined Heading Flush Left78 Heading 1Centered Headingcal Style9 :** à  2!yY p!!q!Bullet ListIndented Bullet List;<` ưX a1DocumentgDocument Style StyleF=> ))  ׃  Document[8]'Eg%Document StyleE O  O g% W4I O g ` ` ` Document[4]'Eg%Document Style W4A O g% W4I O g!  . 2#"e&"#e"$"%p#Document[6]'Eg%Document Style W4A O g% W4I O g"  Document[5]'Eg%Document Style W4A O g% W4I O g#  Document[2]'Eg%Document Style W4A O g% W4I O g$*    Document[7]'Eg%Document Style W4A O g% W4I O g%  ` ` ` 2&&%$'$(R%)%Right Par[1]Eg%Right-Aligned Paragraph NumbersO g% W4I O g&8 @  Right Par[2]Eg%Right-Aligned Paragraph NumbersO g% W4I O g'A@` ` `  ` ` ` Document[3]'Eg%Document Style W4A O g% W4I O g(0     Right Par[3]Eg%Right-Aligned Paragraph NumbersO g% W4I O g)J` ` ` @  ` ` ` 2)*&+j', (-(Right Par[4]Eg%Right-Aligned Paragraph NumbersO g% W4I O g*S` ` `  @  Right Par[5]Eg%Right-Aligned Paragraph NumbersO g% W4I O g+\` ` `  @hhh hhh Right Par[6]Eg%Right-Aligned Paragraph NumbersO g% W4I O g,e` ` `  hhh@ hhh Right Par[7]Eg%Right-Aligned Paragraph NumbersO g% W4I O g-n` ` `  hhh@  2n,.)/*0d+1+Right Par[8]Eg%Right-Aligned Paragraph NumbersO g% W4I O g.w` ` `  hhh@ppp ppp Document[1]'Eg%Document Style W4A O g% W4I O g/F    ׃  Technical[5]Eg%Technical Document Style O g% W4I O g0&!"  . Technical[6]Eg%Technical Document Style O g% W4I O g1&#$  . 2/2,3<-4-5e.Technical[2]Eg%Technical Document Style O g% W4I O g2*%&    Technical[3]Eg%Technical Document Style O g% W4I O g3''(   Technical[4]Eg%Technical Document Style O g% W4I O g4&)*   Technical[1]Eg%Technical Document Style O g% W4I O g54+$,     26=6G/7/8v Q09o<Technical[7]Eg%Technical Document Style O g% W4I O g6&-.  . Technical[8]Eg%Technical Document Style O g% W4I O g7&/0  . MACNormal8;     X` hp x (#%'0*,.8135@8:<    #:}D4P XP#T I. A. 1. a.(1)(a) i) a)T,0*ÍÍ,*Í ., US!!!! ! #:}D4P XP#     X` hp x (#%'0*,.8135@8:<    #:}D4P XP#,0*ÍÍ,*Í ., US!!!! ! #:}D4P XP#Footnote9Íč2aA:h=;i=<P?=~?footnote tex#:'p #FxX  Pg9CXP#header;Ax 4 <D  #FxX  Pg9CXP# reference<;#FxX  Pg9CXP#itemizeX1=&V 8F ` hp xr#FxX  Pg9CXP#2F>iA?^B@OZDA Eheader2>I ` hp x`    #FxX  Pg9CXP# heading 3?F` hp x #FxX  Pg9CXP# footer!@!!#d\  PCP#CitatorFormat Secretary's Citator Output FileAW r5-#d6X@`7Ͽ@# XX  X B r5-S  B2IBFCrGDHErHFormat DownloadFormat Downloaded DocumentBiޛ r5- XX    \ #d6X@`7Ͽ@#a2AgendaCa1AgendaAgenda ItemsD7D yP ) I. a3AgendaE2KFQIGJHJId9KHeadingChapter HeadingFJ d  ) I. ׃  Right ParRight-Aligned Paragraph NumbersG>a݅@  I.   X(# SubheadingSubheadingH0\ E A.  HIGHLIGHT 1Italics and BoldldeddI+. 2OJKKLL1|MM1NDRAFT ONHeader A Text = DRAFT and DateJ X =8` (#FDRAFTă r  ` (#=D3 1, 43 12pt (Z)(PC-8))T2Dă  ӟDRAFT OFFTurn Draft Style offK@@    LETTER LANDLetter Landscape - 11 x 8.5L 3'3'Standard'3'3StandardLetter Portrait - 8.5 x 11 ;   LEGAL LANDLegal Landscape - 14 x 8.5Mf 3'3'Standard'A'AStandardZ K e6VE L"nu;   2aSN1PO1AQPnrRQRLETTER PORTLetter Portrait - 8.5 x 11NL 3'3'Standard3'3'StandardZ K e6VE L"nU9   LEGAL PORTLegal Portrait - 8.5 x 14O 3'3'StandardA'A'StandardLetter Portrait - 8.5 x 119   TITLETitle of a DocumentPK\ * ăBLOCK QUOTESmall, single-spaced, indentedQN X 2WRdSSjSTaTUEVHIGHLIGHT 2Large and Bold LargeRB*d. HIGHLIGHT 3Large, Italicized and UnderscoredS V -qLETTERHEADLetterhead - date/marginsTu H XX  3'3'LetterheadZ K e VE L"n3'3'LetterheadZ K e VE L"nE9    * 3'3'LetterheadZ K e VE L"n3' II"n"Tv3'StandarddZ K e VE L"nU9 Ѓ   INVOICE FEETFee Amount for Math InvoiceU ,, $0$0  25]V-WW8$YX8\ZY[MEMORANDUMMemo Page FormatVD.   ! M E M O R A N D U M ă r  y<N dddy   INVOICE EXPSEExpense Subtotals for Math InvoiceW:A ,p, $0$00INVOICE TOTTotals Invoice for Math MacroXz 4p, $0$00INVOICE HEADRHeading Portion of Math InvoiceY+C`*   4X 99L$0 **(  ӧ XX 2^ZXg][[]\[^][u^NORMALReturn to Normal TypestyleZSMALLSmall Typestyle[FINEFine Typestyle\LARGELarge Typestyle]2a^[__[]_`_aX;aEXTRA LARGEExtra Large Typestyle^VERY LARGEVery Large Typestyle_ENVELOPEStandard Business Envelope with Header`+w ,,EnvelopeZ K e VE L"n,,EnvelopeLarge, Italicized and Under;    ,, 88+  `   1adf2PibacebdcelgStyle 14Swiss 8 Pt Without Marginsb$$D Co> PfQ  )a [ PfQO Style 12Dutch Italics 11.5c$$F )^ `> XifQ  )a [ PfQO Style 11Initial Codes for Advanced IIdJ )a [ PfQK  dddn  #  [ X` hp x (#%'b, oT9 ! )^ `> XifQ ` Advanced Legal WordPerfect II Learning Guide   x )^ `> XifQ Advanced Legal WordPerfect II Learning Guide   j-n )^ `> XifQ    Copyright  Portola Systems, Inc. 1987, 1988`6 >Page  jBX )^ `> XifQ    Page ` Copyright  Portola Systems, Inc. 1987, 1988 Style 3oDutch Roman 11.5 with Margins/Tabse )a [ PfQO  ddn  # c0*b, oT9 !2kfigjh|ji&kStyle 4 PSwiss 8 Point with MarginsfDq Co> PfQ  dddd  #  Style 1.5Dutch Roman 11.5 Fontg4h )a [ PfQO  dddn Style 2Dutch Italic 11.5h$ )^ `> XifQ Style 5Dutch Bold 18 Pointi$RH$L T~> pfQ_  )a [ PfQO 2Fwjkkll8mm?rStyle 7Swiss 11.5j$$V )ao> PfQ ]  )a [ PfQO Style 6Dutch Roman 14 Pointk$$N w [ PfQ   )a [ PfQO Style 10oInitial Codes for Advancedl U )a [ PfQK  dddn  ##  [[ b, oT9 !b, oT9 !n )^ `> XifQ ` Advanced Legal WordPerfect Learning Guide   f )^ `> XifQ Advanced Legal WordPerfect Learning Guide   Q" )^ `> XifQ    Copyright  Portola Systems, Inc. 1987, 1988`6 >Page  QN~ )^ `> XifQ    Page ` Copyright  Portola Systems, Inc. 1987, 1988 Style 8PfInitial Codes for Beginninggmi )a [ PfQK  dddn  # X` hp x (#%'b, oT9  [ &e )^ `> XifQ ` Beginning Legal WordPerfect Learning Guide   d )^ `> XifQ Beginning Legal WordPerfect Learning Guide   jH )^ `> XifQ    Copyright  Portola Systems, Inc. 1987, 1988`6 >Page  j )^ `> XifQ    Page ` Copyright  Portola Systems, Inc. 1987, 1988 2unxwo}|pqqqStyle 9Initial Codes for Intermediaten )a [ PfQK  dddn  # X` hp x (#%'b, oT9 Њ [ e )^ `> XifQ ` Intermediate Legal WordPerfect Learning Guide   3 )^ `> XifQ Intermediate Legal WordPerfect Learning Guide   jf )^ `> XifQ    Copyright  Portola Systems, Inc.`+ >Page  jX )^ `> XifQ    Page ` Copyright  Portola Systems, Inc. 1987, 1988 UpdateInitial Codes for Update Moduleo )a [ PfQK  dddn  #  [ X` hp x (#%'b, oT9 !n )^ `> XifQ ` Legal WordPerfect 5.0 Update Class Learning Guide   f )^ `> XifQ Legal WordPerfect 5.0 Update Class Learning Guide   Q" )^ `> XifQ    Copyright  Portola Systems, Inc. 1987, 1988`7 CPage  jN~ )^ `> XifQ    Page ` Copyright  Portola Systems, Inc. 1987, 1988 a4AgendaFE+&Bß-Agenda Items``0/K&(=(&2*&0pa5AgendaFE+&Bß-Agenda Items``0/K&(=(&2*&0q2rqsqtqua6AgendaFE+&Bß-Agenda Items``0/K&(=(&2*&0ra7AgendaFE+&Bß-Agenda Items``0/K&(=(&2*&0sa8AgendaFE+&Bß-Agenda Items``0/K&(=(&2*&0ta127 FE+&Bß-Right-Aligned Paragraph Numbers&8oY 2*&0u8@   2`vwYxya227 FE+&Bß-Right-Aligned Paragraph Numbers&8oY 2*&0vA@` `  ` ` ` a327 FE+&Bß-Right-Aligned Paragraph Numbers&8oY 2*&0wJ` ` @  ` `  a427 FE+&Bß-Right-Aligned Paragraph Numbers&8oY 2*&0xS` `  @  a527 FE+&Bß-Right-Aligned Paragraph Numbers&8oY 2*&0y\` `  @hh# hhh 2gz{Q|}}a627 FE+&Bß-Right-Aligned Paragraph Numbers&8oY 2*&0ze` `  hh#@( hh# a727 FE+&Bß-Right-Aligned Paragraph Numbers&8oY 2*&0{n` `  hh#(@- ( a827 FE+&Bß-Right-Aligned Paragraph Numbers&8oY 2*&0|w` `  hh#(-@pp2 -ppp a1Paragraph+&Bß-1. a. i. (1) (a) (i) 1) a)&"=(&8oY 2*&0}$ 2~!Ra2Paragraph+&Bß-1. a. i. (1) (a) (i) 1) a)&"=(&8oY 2*&0~/` ` ` a3Paragraph+&Bß-1. a. i. (1) (a) (i) 1) a)&"=(&8oY 2*&0:` ` `  a4Paragraph+&Bß-1. a. i. (1) (a) (i) 1) a)&"=(&8oY 2*&0E` ` `  a5Paragraph+&Bß-1. a. i. (1) (a) (i) 1) a)&"=(&8oY 2*&0P` ` ` hhh 2-ja6Paragraph+&Bß-1. a. i. (1) (a) (i) 1) a)&"=(&8oY 2*&0[ a7Paragraph+&Bß-1. a. i. (1) (a) (i) 1) a)&"=(&8oY 2*&0f a8Paragraph+&Bß-1. a. i. (1) (a) (i) 1) a)&"=(&8oY 2*&0q a1Order8X X-I.x2},Ő ga2OrderAp X-xA.` ` a3OrderJ* X-x` ` 1. a4Order4 X- I. A. 1. a.(1)(a) i) a) I. A. 1. 1.(1)(a) i) a)I.xannotation rK&7>annotation referenceGw. "7>NGI "OaOb#Xv P7XP##Xv P7XP#2ÕvavהvMannotation tK&7>annotation textGw/ "7>NGI "2c(dheading 4heading 4 heading 5heading 5 heading 6heading 6 2×vvklvMheading 7heading 7 heading 8heading 8 Default Paragraph FoDefault Paragraph Font endnote textendnote text 2`rvgeݘBendnote referenceendnote reference footnote textfootnote text footnote referencefootnote reference toc 1toc 1` hp x (#(#`(#`` hp x (#2 Οtoc 2toc 2` hp x (#` (#`` (#`` hp x (#toc 3toc 3` hp x (#` (#` (#` hp x (#toc 4toc 4` hp x (# (# (#` hp x (#toc 5toc 5` hp x (#h(#h(#` hp x (#2 <vZЦtoc 6toc 6` hp x (#(# (# ` hp x (#toc 7toc 7 toc 8toc 8` hp x (#(# (# ` hp x (#toc 9toc 9` hp x (#(#`(#`` hp x (#2>\zvindex 1index 1` hp x (#` (#` (#` hp x (#index 2index 2` hp x (#` (#`` (#`` hp x (#toa headingtoa heading` hp x (#(#(#` hp x (#captioncaption 2l@Zdj_Equation Caption_Equation Caption 1, 2, 3,?@65NumbersO@/"=(1*1÷$t ?.E1.A, B,t ?@65Uppercase Letters1 ?*1÷$t ?.E .Default Para6w]Default Paragraph Font8׏ C*g7ȇ׏E;<2Go endnote refe6w]endnote referenceg78׏ E*g7ȇ׏E?@footnote ref6w]footnote reference78׏ G*g7ȇ׏ECD_Equation Ca6w]_Equation Captiong78׏ U*g7ȇ׏E_`MACDocument[     X` hp x (#%'0*,.8135@8:<     #:}D4P XP# T I. A. 1. a.(1)(a) i) a)T,0*ÍÍ,*Í ., US!!!! ! #:}D4P XP#     X` hp x (#%'0*,.8135@8:<     #:}D4P XP# ,0*ÍÍ,*Í ., US!!!! ! #:}D4P XP#2YyXfooterinfo'3, '4'46$16c61_$'461L14 <DL!T$#<2PP# 4 <DL!(##XN\  PXP#NORMAL INDEN؁4_8c6'4iBH|F  '4"    4` hp x (##A\  P'P#   ,JR Z bj ##XN\  P(XP#heading 1 (n؁4_8c6'4iBH|F  '4&!"  4 <DL!T$#XN\  P)XP#   4 <DL!(##XN\  P*XP#  heading 2 (n؁4_8c6'4iBH|F  '4##$ , 4 <DL!T$#XN\  P+XP#  4 <DL!(##XN\  P,XP# 2s'y(body text(n؁4_8c6'4iBH|F  '4%& 4 <DL!T$ X #XN\  P-XP# 4 <DL!(##XN\  P.XP#heading 3 (n؁4_8c6'4iBH|F  '4#'(  , 4 <DL!T$#XN\  P/XP#  4 <DL!(##XN\  P0XP# List 4 3 (n؁4_8c6'4iBH|F  '4)*  `  ` hp x (##XN\  P1XP#  `  R Z bj ##XN\  P2XP#List 1 3 (n؁4_8c6'4iBH|F  '4/+,    ` hp x (# #XN\  P3XP#   ,JR Z bj ##XN\  P4XP#2y_feXList 5 3 (n؁4_8c6'4iBH|F  '4-.    ` hp x (##XN\  P5XP#   ` hp x (##XN\  P6XP#heading 4 (n؁4_8c6'4iBH|F  '4/04 <DL!T$#XN\  P7XP# 4 <DL!(##XN\  P8XP#List 2 4 (n؁4_8c6'4iBH|F  '4/12    ` hp x (# #XN\  P9XP#   R Z bj ##XN\  P:XP#heading 5 (n؁4_8c6'4iBH|F  '4 344 <DL!T$#XN\  P;XP#  4 <DL!(##XN\  P<XP# 2!List 1.d (n؁4_8c6'4iBH|F  '4/56    ` hp x (# #XN\  P=XP#   R Z bj ##XN\  P>XP#List 2.d (n؁4_8c6'4iBH|F  '4/78  `   4 hp x (# #XN\  P?XP#  `  4` hp x (##XN\  P@XP#List 3.d (n؁4_8c6'4iBH|F  '4"9:    ` 0 hp x (#0 #XN\  PAXP#   ` hp x (##XN\  PBXP#List 4.d (n؁4_8c6'4iBH|F  '42SWList 3d (n؁4_8c6'4iBH|F  '4/=>7 4  4` hp x (# #XN\  PEXP#  4 #XN\  PFXP#List 5.d (n؁4_8c6'4iBH|F  '4"?@  h ` <p x (#0 #XN\  PGXP#  h 4 hp x (##XN\  PHXP#Quote.d (n؁4_8c6'4iBH|F  '4"AB  ` `   hp x (##XN\  PIXP#  ` `  ,JR Z bj ##XN\  PJXP#2#cfrPage#.d (n؁4_8c6'4iBH|F  '4CD4 <DL!T$#XN\  PKXP# 4 <DL!(##XN\  PLXP#body no inde؁4_8c6'4iBH|F  '4GH 4 <DL!T$#XN\  POXP# 4 <DL!(##XN\  PPXP#para numnumbered indented paragraphs' Y- 1.(i) 1) 1.#Xw P7[hXP# 1. 1.Ҳ3pʇ-8=@6I>w&P=(&"9=B@`*&^ʇ-8=tE'=>#d6X@ C@#2jUq  V >,PLEADING37LA - Pleading Format - 37-Line w/out Firm Name8g#x6X@`7X@# X  X |0 Xh X` hp xPLEADNAMELA - Pleading Format - 28-Line w/ Firm Name k3#x6X@8;X@# X  X \u: Xh X` hp x (#%'0*,.8135@8:t@BXhp x (#X01ÍÍX81Í ÍPLDFORMATNY Pleading Format - No Numbered Paperr6#Xw PE37WXP#   X X` hp x (#%'0*,.8135@8:9---  -->ԯ XX   9ddddKdd@ ddddKdd@9X` hp x (#%'0*,.8135@8:#Tps7ѐ#101 PARK AVENUE #x6X@`7X@#  `D%;#Tps7ѐ#NEW YORK, NY 10178 #x6X@`7X@#  ` D%?#Tps7ѐ#(212) 8087800 #x6X@`7X@#  `yD%;#Tps7ѐ#FAX (212) 8087897 #x6X@`7X@#  t" `!D%E#Tps7ѐ#NEW YORK #x6X@`7X@# `!D%B#Tps7ѐ#LOS ANGELES #x6X@`7X@# `D%?#Tps7ѐ#WASHINGTON, DC #x6X@`7X@#  `4"D%F#Tps7ѐ#CHICAGO #x6X@`7X@#  `#D%H#Tps7ѐ#MIAMI #x6X@`7X@#  ` D%A#Tps7ѐ#STAMFORD, CT #x6X@`7X@#  `a D%?#Tps7ѐ#PARSIPPANY, NJ #x6X@`7X@#  `d#D%K `k!D%D#Tps7ѐ#HONG KONG #x6X@`7X@#  `"D%E#Tps7ѐ#BRUSSELS #x6X@`7X@#  `$D%N   ({ ` D%<#TGxP7ۜTP#AFFILIATE OFFICES #x6X@`7X@#  `!D%D#Tps7ѐ#NEW DELHI #x6X@`7X@#  `"D%H#Tps7ѐ#TOKYO #x6X@`7X@#  * T XX X 9ddddKdd@ ddddKdd@9MARKETLETTERAll- Marketing Letterhead FormatAZAjFAXNEWDC - New "Letterhead" for Fax Transmittal+##x6X@`7CX@# X   X` hp x (#%'0*,.8135@8:Y\[z]_Right Par 4Right Par 4` hp x (#X` hp x (#X` hp x (#` hp x (#Right Par 5Right Par 5` hp x (#X` hp x (#0X` hp x (#0` hp x (#Right Par 6Right Par 6` hp x (#X` hp x (#X` hp x (#` hp x (#Right Par 7Right Par 7` hp x (#X` hp x (#0X` hp x (#0` hp x (#2vja(d$.f$RhRight Par 8Right Par 8` hp x (#X` hp x (#X` hp x (#` hp x (#Document 1Document 1` hp x (#X` hp x (#X` hp x (#` hp x (#Technical 5Technical 5` hp x (#X` hp x (# X` hp x (#` hp x (#Technical 6Technical 6` hp x (#X` hp x (# X` hp x (#` hp x (#2nljlk$klmTechnical 2Technical 2 Technical 3Technical 3 Technical 4Technical 4` hp x (#X` hp x (# X` hp x (#` hp x (#Technical 1Technical 1 2s$Bn$fpr} sTechnical 7Technical 7` hp x (#X` hp x (# X` hp x (#` hp x (#Technical 8Technical 8` hp x (#X` hp x (# X` hp x (#` hp x (#head1 #'d#2p}wC@ #Paragraph[1]C^i1. a. i. (1) (a) (i) 1) a)C -2( -Ct )B$ab 2vs@ttquParagraph[2]C^i1. a. i. (1) (a) (i) 1) a)C -2( -Ct )B/cd` ` ` Paragraph[3]C^i1. a. i. (1) (a) (i) 1) a)C -2( -Ct )B:ef` ` `  Paragraph[4]C^i1. a. i. (1) (a) (i) 1) a)C -2( -Ct )BEgh` ` `  Paragraph[5]C^i1. a. i. (1) (a) (i) 1) a)C -2( -Ct )BPij` ` ` hhh 2zLvwwxParagraph[6]C^i1. a. i. (1) (a) (i) 1) a)C -2( -Ct )B[kl Paragraph[7]C^i1. a. i. (1) (a) (i) 1) a)C -2( -Ct )Bfmn Paragraph[8]C^i1. a. i. (1) (a) (i) 1) a)C -2( -Ct )Bqop toatoa` hp x (#` hp x (#2|qzeJ{{pB|2S&C6C^fDocument StyleNF2CC -2( -Ct )s t . 4S&C8C^fDocument StyleNF2CC! -2( -Ct ) wx 5S&C9C^fDocument StyleNF2CC/ -2( -Ct )*yz   6S&C:C^fDocument StyleNF2CC= -2( -Ct ){|` ` ` 2J|v}~~7S&C;C^fRight-Aligned Paragraph NumbersK -2( -Ct )8}~@  8S&C<C^fRight-Aligned Paragraph NumbersY -2( -Ct )A@` ` `  ` ` ` 9S&C=C^fDocument StyleNF2CCg -2( -Ct )0    10S&C>C^fRight-Aligned Paragraph Numbersu -2( -Ct )J` ` ` @  ` ` ` 2f|)߀11S&C?C^fRight-Aligned Paragraph Numbers -2( -Ct )S` ` `  @  12S&C@C^fRight-Aligned Paragraph Numbers -2( -Ct )\` ` `  @hhh hhh 13S&CAC^fRight-Aligned Paragraph Numbers -2( -Ct )e` ` `  hhh@ hhh 14S&CBC^fRight-Aligned Paragraph Numbers -2( -Ct )n` ` `  hhh@  2щ`iKK15S&CCC^fRight-Aligned Paragraph Numbers -2( -Ct )w` ` `  hhh@ppp ppp Times New RomanTimes New Roman BoldTimes New Roman ItalicCourierTimes New Roman Bold ItalicTT)Times New Roman (Bold Italic) (TT)"i~'^09CSS999S]+9+/SSSSSSSSSS//]]]Ixnnxg]xx9?xgxx]xn]gxxxxg9/9MS9ISISI9SS//S/SSSS9?/SSxSSIP!PZ9+ZM999+99999999S/xIxIxIxIxIlnIgIgIgIgI9/9/9/9/xSxSxSxSxSxSxSxSxSxSxIxSxRxSxSxS]SxIxIxInInInZnIxigIgIgIgIxSxSxSxZxSxZxS9/9S999Su]ZZxSg/gCg9g9g/xSbxSxSxSxSxn9n9n9]?]?]?]ZgFg/gMxSxSxSxSxSxSxxZgIgIgIxSg9xS]?g9xSi+SS88WuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxN/>/>/>/x]SSSSx]x]x]x]xSxSx]SSxSxSf]xSxSxSxIxIxWxIx{nInInInISSSWS]a?/?]?9?]]WW]n/nKn9nCn/x]xx]x]SSxxIxIxI]?]?]?]WnUn9nax]x]x]x]x]x]xxWnInInIx]n9x]]?n9xSz+SS8-8WuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxNI\\>>>\g0>03\\\\\\\\\\33gggQyyrg>Frgygrr>3>T\>Q\Q\Q>\\33\3\\\\>F3\\\\QX%Xc>0cT>>>0>>>>>>>>\3QQQQQwyQrQrQrQrQ>3>3>3>3\\\\\\\\\\Q\Z\\\g\QQQyQyQycyQtrQrQrQrQ\\\c\c\>3>\>>>\gcc\r3rIr>r>r3\l\\\\y>y>y>gFgFgFgcrMr3rT\\\\\\crQrQrQ\r>\gFr>\t0\\=!=WxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxNBnnBT\>Q\\\\\3;\7;\7>>QQ\??n\\pBnnBmgg>Q\7"yyyy\njc\gnn\z=3=j\=\fQfQ=\f3=f3f\ffQG=f\\\QH(H_=\\\\=f===\\@\=G=.=\\\\(\=7\h=\Id77=ic.=7=\\zzzzGGGGhpf\\\\\\QQQQQ3333\f\\\\\d\ffff\f"i~'^5>g\\>>>\g0>03\\\\\\\\\\>>ggg\yyrF\yrgyy>3>j\>\gQgQ>\g3>g3g\ggQF>g\\\QI(I_>0_j>>>0>>>>>>\>g3\\\\\QyQyQyQyQD3D3D3D3g\\\\gggg\\g\\\\pg\\\QQ_QyQyQyQyQ\\\_\gjF3FgF>Fgg__gy3ySy>yIy3ggg\\QQQgFgFgFg_y^y>yjgggggg_yQyQyQgy>ggFy>\0\\=2=WxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxNBnnBa\>\\\\\\7>\7>\7>>\\\??n\\pBnnBsgg>\\7"yyyy\nlc\gnn\Q,%,?C,;C;C;,CC%%C%hCCCC,4%CC`CC;@@H^,C;CC,J,v,,;;/C,4,``!,CCCCC,e%CK,eC5I((,MdYzzzzBBBBqodYYYYYYYYYYY8888dddddddnddddddd"i~'^'-KCCp---CK#-#%CCCCCCCCCC--KKKC}`X``XShh3ChX}`hSh`KX````X-%-MC-CK;K;-CK%-K%pKCKK;3-KC`CC;55E-#EM---#------C-K%`C`C`C`C`C``;X;X;X;X;1%1%1%1%`KhChChChC`K`K`K`K`C`C`KgChC`C`CQK`C`C`C`;`;`E`;`cX;X;X;X;hChChChEhChKhM3%3K3-3KlKEEhKX%XddzzzzzzzzzzBBBBozdddddddYYYYY8888dddddddndddddYd"i~'^:DpddȨDDDdp4D48ddddddddddDDpppd|Ld|pȐD8DtdDdpXpXDdp8Dp8pdppXLDpdddXP,PhD4htDDD4DDDDDDdDp8dddddȐXXXXXJ8J8J8J8pddddppppddpddddzpdddXXhXXXXXdddhdptL8LpLDLpphhp8ZDP8pppddƐXXXpLpLpLphfDtppppppȐhXXXpDppLDd4ddC6CWxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxNHxxHjdDdddddd8HH"&H>XHH8HB8>HH^HH>"".2",2,2,"222N2222"&22H22,006"6."""""""""""2H,H,H,H,H,XAB,>,>,>,>,""""H2H2H2H2H2H2H2H2H2H2H,H2H1H2H2H282H,H,H,B,B,B6B,H?>,>,>,>,H2H2H2H6H2H6H2""2"""2F866H2>>(>">">H2;H2H2H2H2XHB"B"B"8&8&8&86>*>>.H2H2H2H2H2H2^HH6>,>,>,H2>"H28&>"H2?22!!WFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxN$<<$.2",2222`2 LL2 LL2L"",,2d""tMt]FFMt:MFFttܜ[[[[tttttttgggggAAAAtttttttgt2@˹@@GD"5@^*7]SS.77S_*7*.SSSSSSSSSS77___SxoxxofASoxfx]oxxxxo7.7aS7S]J]J7S].7].]S]]JA7]SxSSJB%BW*7777CE7S]xSxSxSxSxSxxJoJoJoJoJA.A.A.A.x]SSSSx]x]x]x]xSxSx]SSxSxSf]xSxSxSxJxJxJoJoJoJSSSS]]C]A]A7A]S]o.oEx]x]SxxJxJ]A]AN:*ZS7SSSSSS27}}S2}}S}277SSS77SS7S72t7[[[[_ee*C`_.wRSSn[Cfx`xWlRx[][ceIfIs`Wx[rriwge*7]SS.77S_*7*.SSSSSSSSSS77___SxoxxofASoxfx]oxxxxo7.7aS7S]J]J7S].7].]S]]JA7]SxSSJB%BW7SSSS7]777SS:S7A7xx*7SSSS%S7}2S_7}SC[227`Z*727S}}}SxxxxxxxooooAAAAxx_xxxxxf]SSSSSSxJJJJJ....S]SSSSS[S]]]]S]dL7Hddooop       c      y  oooo7o Pc  dP/n/wwdw|,,,      c               oooo"5@^.=K\\!==\g.=.3\\\\\\\\\\33gggQzzpf=Gpfzfpp=3=V\=Q\Q\Q=\\33\3\\\\=G3\\\\QX%Xc.====IK=\\QQQQQzzQpQpQpQpQ=3=3=3=3\\\\\\\\\\Q\\\\\f\\QQzQzQzQpQpQpQ\\\\\\I\=\===\G\p3pK\\\z=zKfGfGN@.S\=Q\\\\\39\7\7==QQ\==\\=Q=7t=eeeegoo.Ijg2Z\\yeCpj`vZefeloPpPj`e~~tro.=K\\!==\g.=.3\\\\\\\\\\33gggQzzpf=Gpfzfpp=3=V\=Q\Q\Q=\\33\3\\\\=G3\\\\QX%Xc=\Q\\=f===QQ@\=G=.=\\\\%\=3\g=\Ie77=jS.=79\Qzpppp====gf\QQQQQQzQQQQQ3333\\\\\\\e\\\\\\\dL7Vddoo     L    Looooo o ncyc dn/n/wwdw|,,,c              oooo"5@^.=f\\3==\i.=.3\\\\\\\\\\==iii\zzpG\zpfzz=3=j\=\fQfQ=\f3=f3f\ffQG=f\\\QH(H_.====IK=\f\\\\\QzQzQzQzQG3G3G3G3f\\\\ffff\\f\\\\pf\\\QQQzQzQzQ\\\\ffIfGfG=Gf\fz3zKff\QQfGfGN@.c\=\\\\\\7<\7\7==\\\==\\=\=7t=eeeeioo.Iji2Z\\yeCpj`vZefeloPpPj`e~~tro.=f\\3==\i.=.3\\\\\\\\\\==iii\zzpG\zpfzz=3=j\=\fQfQ=\f3=f3f\ffQG=f\\\QH(H_=\\\\=f===\\@\=G=.=\\\\(\=7\i=\Ie77=jc.=7<\\zzzzGGGGipf\\\\\\QQQQQ3333\f\\\\\e\ffff\f!{,C8*X3VC*f9 xQX5PC2X3f_XP*f9 xQXX?xxxXRbXx6X@DQX@?]N:X#]\  P6QP.?dN:Xd4  pQlz-E8*XdE9 xyQl6RC2XdXR9 xyQX#mdXư\  P6QP'idX3dž*f9 xQX=^N:X3b^*f9 xQXl?`N:Xd=`9 xyQTechnical 62@K@@]"5@^!,6CCoh,,CK!,!%CCCCCCCCCC%%KKK;{`YY`QJ``,4`Qw``J`YJQ``~``Q,%,?C,;C;C;,CC%%C%hCCCC,4%CC`CC;@@H!,,,,57,CC`;`;`;`;`;wYY;Q;Q;Q;Q;,%,%,%,%`C`C`C`C`C`C`C`C`C`C`;`C`C`C`C`CJC`C`;`;Y;Y;Y;Q;Q;Q;`C`C``C`C`C`C5C,C,,,C4`CQ%Q7`C`C`Cw`Y,Y7J4J4N/!d<d<CCYYdCCddCYCdYzzzzCCCCqodYYYYYYYYYYY8888dddddddnddddddd2@@@k@"5@^2Coddȧ8CCdr2C28ddddddddddCCrrrdzNdzoȐC8CtdCdoYoYCdo8Co8odooYNCodddYO,Oh2CC!CCPRCdodddddȐYYYYYN8N8N8N8oddddooooddoddddzodddYYYYYYddddooPoNoNCNodo8RoodȐYYoNoNNF2ldCddddddd<d<CCoodCCddCoCddzzzzzzzzzzCCCCozdddddddYYYYY8888dddddddndddddYd"5@^(1<FuFuFNNuuuNNuuNuNFtN捍:]@suuCzsffz;[uuµANNu;N;AuuuuuuuuuuNNuœ[uЩМNANuNuugugNuAAuAuuu[[Agug[Q4QNuuuuNNܵNNuuRuN[N;[uuuu4uN>uNu]FFNu;NFFuuܜ[[[[uuuuuuugggggAAAAuuuuuuugumy.X80,H;X\  P6G;P ny.\80, \4  pG;p2a=5,&a\  P6G;&Po2e=5,Ep&e4  pG;&qa$G,',X,G\  P6G;Pra$I,',I4  pG;s7jC:,Xj\  P6G;XPt7nC:,kXn4  pG;XuW!@(#,8h@\  P6G;hPH5!,8,5\  P6G;,Pw{,C8*X3,C*f9 xQXx5PC2X3\XP*f9 xQXX6?xxxXR/Xx6X@DQX@.z?^N;XJ^\  P6QPly?cN;XUc4  pQ=^N;X3^*f9 xQX{?`N;Xd~ռ`9 xyQ6RC2Xd>[XR9 xyQX 21^ my.X80,H;X\  P6G;P ny.\80, \4  pG;p2a=5,&a\  P6G;&Po2e=5,Ep&e4  pG;&qa$G,',X,G\  P6G;Pra$I,',I4  pG;s7jC:,Xj\  P6G;XP t7nC:,kXn4  pG;XuW!@(#,8h@\  P6G;hPvH5!,8,5\  P6G;,P\w{,W80,%W*f9 xr G;X\x5hC:,% Xh*f9 xr G;XX<?xxx,<?x6X@`7X@2 tc$(Ƀ",^tP8hhpppp     `     x  pppp8p Phhp     `pppp                           p pp     ` p      x     hHWxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxNp00x000x0MMPx"00p0|\  P6G;Py@ND,-&4  pG;\=yND,%;y*f9 xr G;X2b  tWmy.X80,H;X\  P6G;P ny.\80, \4  pG;p2a=5,&a\  P6G;&Po2e=5,Ep&e4  pG;&qa$G,',X,G\  P6G;Pra$I,',I4  pG;s7jC:,Xj\  P6G;XP t7nC:,kXn4  pG;XuW!@(#,8h@\  P6G;hPvH5!,8,5\  P6G;,P\w{,W80,%W*f9 xr G;X\x5hC:,% Xh*f9 xr G;XX<?xxx,<?x6X@`7X@z@|ND,h|\  P6G;Py@ND,-&4  pG;\=yND,%;y*f9 xr G;X{?|ND,D|9 xOG;|6jC:,DM*Xj9 xOG;X#mt,Y9\  P6G;P",^tP8hhpp   P   Pppppp pphhp`pppp                    p0pp  xp      P hXWddddddddddddddddddddddddddddddddddddddddNp00x000x`000`Px"00p02damy.X80,H;X\  P6G;P ny.\80, \4  pG;p2a=5,&a\  P6G;&Po2e=5,Ep&e4  pG;&qa$G,',X,G\  P6G;Pra$I,',I4  pG;s7jC:,Xj\  P6G;XP t7nC:,kXn4  pG;XuW!@(#,8h@\  P6G;hPvH5!,8,5\  P6G;,P\w{,W80,%W*f9 xr G;X\x5hC:,% Xh*f9 xr G;XX<?xxx,<?x6X@`7X@z@|ND,h|\  P6G;Py@ND,-&4  pG;\=yND,%;y*f9 xr G;X{?|ND,D|9 xOG;|6jC:,DM*Xj9 xOG;X#mt,Y9\  P6G;P\'it,%R*f9 xr G;X 0*&&88" comment on our proposal to streamline the reporting requirements for midsized LECs and on utility of this threshold mechanism. In addition to the reporting requirements detailed below, we seek comment on other suggestions for reducing the reporting burden on midsized incumbent LECs while still collecting the information needed to perform our oversight functions and protect ratepayers from the effects of improper cost allocations.  Xv48.` ` The ARMIS 4302 USOA Report provides the annual operating results of carriers' activities for every account in the Uniform System of Accounts ("USOA"), which we use to review the operations of communications common carriers subject to our jurisdiction. The USOA encompasses both balance sheet and income statement accounts that we use to review overall investment and expense levels, affiliate transactions, property valuation, and depreciation rates. The ARMIS 4302 USOA Report collects accounting and financial data in 27 tables. We tentatively conclude that we should reduce the filing burden of eligible reporting carriers by eliminating the requirement to file 21 tables in the ARMIS 4302 USOA Report. Our experience administering the ARMIS reporting system and our accounting rules suggests that routine reporting of the balance sheet information contained in tables B3 and B X45 through B15 may not be crucial for eligible reporting carriers to report on a regular basis.  yO 'ԍ The tables reflecting balance sheet information are: Table B3, "Balance Sheet Accounts;" Table B5, "Analysis of Entries in Accumulated Depreciation;" Table B6, Summary of Investment and Accumulated Depreciation By Jurisdiction;" Table B7, "Bases of Change for Depreciation;" Table B8, "Capital Leases;" Table B9, "Deferred Charges;" Table B10, "Accounts Payable to Affiliates;" Table B11, "LongTerm Debt;" Table B12, "Net Deferred Income Taxes;" Table B13, "Other Deferred Credits;" Table B14, "Capital Stock;" Table B15, Capital Stock and Funded Debt Reacquired or Retired During Year." Because we will continue to have access to the underlying data and source documents, we tentatively conclude that eliminating these reporting requirements will not impair our ability to perform necessary oversight functions.  X49.` ` This tentative conclusion, if adopted, would result in eligible reporting carriers filing only six tables in the USOA Report: (1) Table B1, "Balance Sheet Accounts;" (2) Table B2, "Statement of Cash Flows;" (3) Table B4, "Analysis of Assets Purchased from or Sold to an Affiliate;" (4) Table C3, "Board of Directors and General Officers;" (5) Table I1, "Income Statement Accounts;" and (6) Table I2, "Analysis of Services Provided from or Sold to an Affiliate." Together, these tables provide the information, such as the complete financial statements, needed to perform our audit and other oversight functions. In addition, we tentatively conclude that we should allow eligible reporting carriers to file the Class B  Xe4level of detail for applicable schedules. " e@ {OV"'ԍ Our rules provide for two accounting classifications, Class A and Class B. See 47 C.F.R.  32.11. We classify incumbent LECs with annual operating revenues exceeding the indexed revenue threshold for five consecutive years as Class A carriers. The Class A incumbent LECs are required to disaggregate their ARMIS data to provide much greater detail than the Class B carriers. Class B carriers report ARMIS data at a more"$ 0*&&$" aggregated level that does not reflect all Part 32 accounts. Adopting the Class B level of detail will result in a substantial decrease in the number of line items reported in various ARMIS Reports. For example, in the plant accounts alone, there are 40 accounts at the Class A level, but there are only 15 plant accounts at the Class B level, so that eligible reporting carriers would provide data for 25 fewer plant accounts. Similarly, at the Class A level of detail there are 34 plant specific operations expense accounts, but only seven plant specific operations expense accounts at the Class B level. Adopting the Class B level of detail results in eligible reporting carriers providing data for 27 fewer specific operations expense accounts. We note that, in a companion item, we likewise propose to raise the revenue threshold for required Class A accounting thus allowing midsized carriers currently required to use Class A accounts to use the more  {O` 'streamlined Class B accounts. See 1998 Biennial Regulatory Review Review of Accounting and Cost  {O* 'Allocation Requirements, Notice of Proposed Rulemaking, FCC 98xxx (rel. May xx, 1998) ("Accounting  {O 'NPRM"). In the Accounting NPRM, we also propose to establish less burdensome cost allocation manual ("CAM") procedures for the midsized incumbent LECs and to reduce the frequency with which independent audits of the cost allocations based upon the CAMs are required. This proposed modification would not relieve"eN  0*&&880" eligible reporting carriers of their responsibility to maintain their books of accounts in accordance with Part 32 of the Commission's rules, but would reduce the filing burden imposed on eligible reporting carriers that file ARMIS reports. We seek comment on this tentative conclusion.  X4 10.` ` We note that our pole attachment formulas are based on the Class A level of  Xv4accounting detail.vN  yOu'ԍ In 1978, Congress enacted section 224 in order to address concerns raised by cable television operators.  {O='See 47 U.S.C.  224. Section 224(b)(1) provides in part that "the Commission shall regulate the rates, terms, and conditions for pole attachments to provide that such rates, terms, and conditions are just and reasonable."  {O'See also 47 C.F.R.  1.14011.1416; Amendment of Rules and Policies Governing the Attachment of Cable  {O'Television Hardware to Utility Poles, Report and Order, 2 FCC Rcd 4387 (1987), recon., 4 FCC Rcd 468 (1989); Implementation of Section 703(e) of the Telecommunications Act of 1996 and Amendment of Rules and  {O+'Policies Governing Pole Attachments, Report and Order, FCC 9820 (rel. Feb. 6, 1998).  If the Commission adopts Class B accounts for midsized LECs as proposed herein, the ARMIS reports of the midsized LECs would no longer provide the  XH4details needed to calculate pole attachment fees using the pole attachment formulas.K|H yO'ԍ Class B carriers record their investment associated with poles in Account 2410 (Cable and wire facilities). Account 2410 includes the investment associated with poles, as well as the investment associated with aerial cable, underground cable, buried cable, submarine cable, deep sea cable, intrabuilding network cable, aerial wire,  {O'and conduit systems. See 47 C.F.R.  32.24102441. Likewise, Class B carriers record their expenses associated with poles in Account 6410 (Cable and wire facilities expenses), which contains aggregated expense data related to aerial cable, underground cable, buried cable, submarine cable, deep sea cable, intrabuilding  {OA!'network cable, aerial wire, and conduit systems. See 47 C.F.R.  32.64106441. K The details provided in eight Class A accounts are needed to provide data for the pole attachment formulas: six accounts associated with cable and wire facilities investment and expenses, and" 0*&&88"  X4two accounts associated with network operations expenses. yOy'ԍ The six Class A accounts associated with cable and wire facilities investment and expenses are Account 2411 (Poles), Account 2441 (Conduit systems), Account 2423 (Buried cable), 6411 (Poles expense), Account 6441 (Conduit systems expense), Account 6423 (Buried cable expense). The two accounts associated with network operations expenses are Account 6534 (Plant operations administration expense) and Account 6535 (Engineering expense). We seek comment on whether midsized LECs should be required to maintain subsidiary record categories to provide the data now provided in the eight Class A accounts and to report in ARMIS the information in  X4the noted accounts as well as other information required by the pole attachment formulas.$Xx yO 'ԍ For example, the current and proposed pole attachment formulas require accumulated depreciation as detailed in ARMIS Report 4302, Table B5 as follows: for poles as reported on line 0390, for conduit on line 0420, and for buried cable on line 0470.$  X4 11.` ` The ARMIS 4303 Joint Cost Report  details the regulated and nonregulated  Xv4cost and revenue allocations by study areav yO'ԍ A study area is a geographic segment of a carrier's telephone operations. A study area generally corresponds to a carrier's entire service territory within a state. in accordance with the Commission's rules.Rv  {O'ԍ See 47 C.F.R.  64.901904.R In order to be consistent with the modifications to the USOA Report, we tentatively conclude that we should allow eligible reporting carriers to file only the Class B level of detail. This proposal, if adopted, would eliminate roughly twothirds of the entries for eligible reporting carriers. We seek comment on this proposal.  X 4 12.` ` The ARMIS 495A Forecast Report and the ARMIS 495B Actual Usage Report provide the information needed to monitor our requirement that incumbent LECs allocate the costs of certain telephone plant investment used for both regulated and nonregulated activities  X 4on the basis of forecasted regulated and nonregulated usage.\  {O'ԍ 47 C.F.R.  64.901(b); see ARMIS Order at paras. 4, 54; see also Automated Reporting Requirements for  {O'Certain Class A and Tier 1 Telephone Companies (Parts 31, 43, 67 and 69 of the FCC's Rules), Order, 3 FCC Rcd 3762 (Com. Car. Bur. 1988) (adopting the format and media for the 495A and 495B reports).  Carriers file these reports at the same time as their annual access tariff filing. The ARMIS 495A Forecast Report displays forecasts of expected regulated and nonregulated investment usage at the study area level. The ARMIS 495B Actual Usage Report displays the actual usage of regulated and nonregulated investment at the study area level. We tentatively conclude to allow eligible reporting carriers to report the data in the ARMIS 495A Forecast Report and the ARMIS 495B Actual Usage Report at the Class B level of detail. This tentative conclusion, if adopted, will provide flexibility for eligible reporting carriers to aggregate types of equipment"0*&&88" and to forecast the regulated and nonregulated usage of such equipment. We seek comment on this tentative conclusion.  V4D. ARMIS Reporting Requirements for Large Incumbent LECs  X4 13.` ` For the largest incumbent LECs, we tentatively conclude that we should maintain the Class A level of detail for their ARMIS reporting requirements. The more detailed reporting requirements are necessary for the Commission to uphold our statutory  XH4obligations to prevent crosssubsidization and discrimination under sections 254(k),@XH yO 'ԍ #X\  P6G;H;P#47 U.S.C.  254(k). Section 254(k) imposes a general prohibition against crosssubsidization by barring telecommunications carriers from "us[ing] services that are not competitive to subsidize services that are subject to competition."@ 260, H yO 'ԍ #X\  P6G;H;P#47 U.S.C.  260. Section 260 prohibits an incumbent LEC from subsidizing its telemessaging service with revenues from regulated telecommunications services. Section 260 provides that an incumbent LEC, including a BOC, that provides telemessaging service "shall not subsidize its telemessaging service directly or indirectly from its telephone exchange service or its exchange access," but does not require a separate affiliate.  X14271,1 yO'ԍ #X\  P6G;H;P#47 U.S.C.  271. Section 271(b) authorizes the BOCs to immediately provide "outofregion" interLATA services but requires the BOCs to obtain Commission approval before providing "inregion" interLATA services. Section 271(g) lists specific "incidental interLATA services that BOCs and their affiliates may provide after February 8, 1996. Section 271(h) states that "[t]he Commission shall ensure that the provision of services authorized under [section 271(g)] by a Bell operating company or its affiliate will not adversely affect telephone exchange service ratepayers or competition in any telecommunications market." 272,v@1H  yO*'ԍ #X\  P6G;H;P#47 U.S.C.  272. Section 272 permits a BOC (including any affiliate) that is subject to section 251(c) to manufacture equipment, originate inregion interLATA telecommunications services, other than incidental and previously authorized interLATA services, and provide certain interLATA information services only if it does so through one or more separate affiliates. Each of the separate affiliates must "maintain [separate] books, records, and accounts in the manner prescribed by the Commission" and "shall conduct all transactions with the Bell operating company of which it is an affiliate on an arm's length basis." In its dealings with the separate affiliate, each BOC must "account for all transactions . . . in accordance with accounting principles designated or approved by the Commission."v 273,1P yO2'ԍ #X\  P6G;H;P#47 U.S.C.  273. Section 273(d)(3) imposes separate affiliate requirements for the manufacture of telecommunications equipment and customer premises equipment produced by unaffiliated entities. 274,j1 yO 'ԍ #X\  P6G;H;P#47 U.S.C.  274. Section 274(a) prohibits any "Bell operating company or any affiliate [from] engag[ing] in the provision of electronic publishing that is disseminated by means of such Bell operating company's or any of its affiliates' basic telephone service," other than through "a separated affiliate or electronic publishing joint venture." This separated affiliate or electronic publishing joint venture must, among other requirements, "maintain separate books, records, and accounts and prepare separate financial statements."j 275,rX1X yO'ԍ #X\  P6G;H;P#47 U.S.C.  275. Section 275(b)(2) bars an incumbent LEC, including a BOC, that provides alarm monitoring services from "subsidiz[ing] its alarm monitoring services either directly or indirectly from telephone exchange service operations." but does not require a separate affiliate. r and 276F1 yO'ԍ #X\  P6G;H;P#47 U.S.C.  276. Section 276(b)(1)(C) directs the Commission to prescribe rules for BOC provision of payphone service that, "at a minimum, include the nonstructural safeguards equal to those adopted in the Computer InquiryIII proceeding. Section 276(a)(1) states that any BOC that provides payphone service after the effective date of those rules "shall not subsidize its payphone service directly or indirectly from its telephone exchange service operations or its exchange access operations." F of the Act. The Class A level of detail specified in"10*&&88" the Part 32 accounting rules allows us to identify potential cost misallocations beyond those  X4revealed by the Class B system of accounts.y@ yO2 'ԍ The existing level of detail in the ARMIS 4302 USOA Report and the ARMIS 4303 Joint Cost Report assists in identifying the crosssubsidization of competitive services with revenues from noncompetitive services as banned by section 254(k). Likewise, the existing level of detail contained in these financial reports assists in evaluating whether a section 272 affiliate conducts all transactions with its affiliated BOC on an arm's length basis as required by section 272(b)(5). Similarly, the financial and operating data contained in the ARMIS reports will facilitate the biennial audit process specified in section 272, and our oversight functions with respect to the nondiscrimination safeguards, the separate affiliate requirements, and the prohibition on crosssubsidization contained in sections 260, 271, 272, 273, 274, 275, and 276. y In addition, the Class A level of detail is critical for monitoring large incumbent LECs because such carriers typically conduct a higher  X4volume of transactions involving competitive services. yO 'ԍ The Class A level of detail also assists in administering the Commission's universal service, access charge, and accounting rules. We need sufficient detail to adequately perform audit and verification functions of the largest incumbent LECs that  X4represent nearly 90% of the local exchange industry as measured by annual revenues.fh  yO6'ԍ An example from our audit experience illustrates the usefulness of the Class A level of detail in identifying improper cost allocations. Account 7370 (Special Charges) is an account maintained at the Class A  {O'level of detail and includes, among other things, lobbying expenses. See 47 C.F.R.  32.7370. By analyzing the books of account maintained at the Class A level of detail, Commission staff identified $118 million in lobbying  {OX'costs that the BOCs improperly included in their revenue requirements between 1989 and 1991. See Commission  {O"'Releases Summary of Lobbying Costs Audit Findings, Common Carrier Action, Report No. CC 9565 (rel. Oct. 16, 1995). In contrast, the Class B level of detail aggregates Account 7370 along with seven other accounts into a single account, Account 7300 (Nonoperating Income and Expense). By aggregating eight accounts into a single account, the Class B level of detail does not readily permit the type of analysis necessary to identify possible discrepancies, such as the manner in which carriers record their lobbying expenses, creates a greater likelihood that improper cost allocations will occur and not be detected, and significantly complicates our  {O 'monitoring and oversight efforts.  f Moreover, the Class A level of detail is required to monitor the large incumbent LECs as competition begins to develop in local telephony markets. Therefore, we tentatively conclude that any further reduction in reporting requirements for ARMIS financial, cost allocation, and access charge data would impair our ability to guard against improper cost allocations, to"1 (0*&&88:" assess the impact of our policies on incumbent LECs, and to monitor the development of competition in the telecommunications marketplace. We have long recognized that, for managerial decisionmaking and other purposes, incumbent LECs maintain their financial records in significantly more detail than that required for Class A carriers in our Part 32  X4rules.   yO'ԍ We considered the appropriate level of detail for maintaining books of account and reporting the financial  {O'and operating data in these books during a comprehensive eight year review of the USOA.  See Revision of the Uniform System of Accounts and Financial Reporting Requirements for Telephone Companies (Parts 31, 33, 42,  {Ow'and 43 of the FCC's Rules), CC Docket No. 78196, Report and Order, 60 Rad. Reg. 2d. 1111, para. 10910 (1986) (noting that many carriers maintain more detailed accounting systems than the Class A level for other purposes). In addition, we note that, although greater detail is possible, we decided on policy grounds to refrain  {O 'from requiring further disaggregation in, for example, the USOA's plant accounts. Id. at paras. 11323; see also  {O 'ARMIS Order at para. 35 (noting that ARMIS collects only a small subset of the Commission's total data requirements).  Because incumbent LECs disaggregate their financial records into much greater detail than our Class A requirements, we tentatively conclude that the burden on the largest incumbent LECs resulting from Class A accounting and reporting requirements does not outweigh our needs for collecting financial information. We seek comment on these tentative conclusions to maintain the Class A accounting requirements for the largest incumbent LECs, and, alternatively, on whether there are certain ARMIS reporting requirements we could eliminate or streamline for the largest LECs, as suggested by SBC and Ameritech.  X '  . III. PROCEDURAL MATTERS \  V 4A.` ` Ex Parte Presentations  X4 14.` ` This is a permitbutdisclose proceeding. Ex parte presentations are permitted, except during the Sunshine Agenda period, provided that they are disclosed as provided in the  Xb4Commission's rules.^!b {O'ԍ See 47 U.S.C.  1.102, 1.203 and 1.206.^  V44B.` ` Initial Regulatory Flexibility Analysis  X415.` ` The Regulatory Flexibility Act ("RFA")"Z2  {O'ԍ #]\  PCH;P#The RFA, see 5 U.S.C.  601 et. seq.#x6X@K ?X@## ]\  PCH;P#, has been amended by the Contract With America Advancement Act of 1996, Pub. L. No. 104121, 110 Stat. 847 (1996) ("CWAAA"). Title II of the CWAAA is the Small  yO{!'Business Regulatory Enforcement Fairness Act of 1996 ("SBREFA").#x6X@K ?X@## x6X@K ?X@# requires that an initial regulatory flexibility analysis be prepared for noticeandcomment rulemaking proceedings, unless the agency certifies that "the rule will not, if promulgated, have a significant economic impact on" T "0*&&88-"  X4a substantial number of small entities."?# yOy'ԍ 5 U.S.C.  605(b).? The RFA generally defines "small entity" as having the same meaning as the terms "small business," "small organization," and "small  X4governmental jurisdiction."@$X {O'ԍ Id.  601(6).@ In addition, the term "small business" has the same meaning as  X4the term "small business concern" under the Small Business Act.d% {OV'#]\  PCH;P#э Id.  601(3) (incorporating by reference the definition of "small business concern" in Small Business Act, 15 U.S.C.  632). Pursuant to 5 U.S.C.  601(3), the statutory definition of a small business applies "unless an agency, after consultation with the Office of Advocacy of the Small Business Administration and after opportunity for public comment, establishes one or more definitions of such term which are appropriate to the activities of the agency and publishes such definition(s) in the Federal Register."d A small business concern is one which: (1) is independently owned and operated; (2) is not dominant in its field of operation; and (3) satisfies any additional criteria established by the Small Business  Xv4Administration ("SBA").Q&v yO'ԍ Small Business Act, 15 U.S.C.  632.Q  XH416.` ` This Notice proposes to eliminate the requirement to file paper versions of ARMIS reports, to reduce the specific reporting requirements on all incumbent LECs that file ARMIS reports, and to further reduce the reporting requirements for certain midsized incumbent LECs. Neither the Commission nor SBA has developed a definition of "small entity" specifically applicable to LECs. The closest definition under SBA rules is that for establishments providing "Telephone Communications, Except Radiotelephone," which is Standard Industrial Classification (SIC) code 4813. Under this definition, a small entity is  X 4one employing no more than 1,500 persons.Q' ,  yO'ԍ 13 C.F.R.  121.201, SIC code 4813. Q  Xy417.` ` We certify that the proposals in this Notice, if adopted, will not have a significant economic impact on a substantial number of small entities. Pursuant to longstanding rules, incumbent LECs with annual operating revenues exceeding the indexed revenue threshold must report financial and operating data to the Commission. This Notice proposes to reduce certain of these reporting requirements and eliminate the subject paper filing requirement. These changes should be easy and inexpensive for incumbent LECs to implement and will not require costly or burdensome procedures. We therefore expect that the potential impact of the proposal rules, if such are adopted, is beneficial and does not amount to a possible significant economic impact on affected entities. If commenters believe that the proposals discussed in the Notice require additional RFA analysis, they should include a discussion of these issues in their comments." '0*&&88"Ԍ X4ԙ18.` ` The Commission's Office of Public Affairs, Reference Operations Division, will send a copy of this Notice, including this initial certification, to the Chief Counsel for  X4Advocacy of the Small Business Administration.f( yOK'ԍ #]\  PCH;P#5 U.S.C.  605(b).f A copy will also be published in the Federal Register.  V4C.` ` Paperwork Reduction Act  X_419.` ` As part of our continuing effort to reduce paperwork burdens, we invite the general public to take this opportunity to comment on information collections contained in this Public Notice, as required by the Paperwork Reduction Act of 1995, Pub. L. No. 10413. Public and agency comments are due at the same time as other comments on this Public Notice. Comments should address: (a) whether the proposed collection of information is necessary for the proper performance of the functions of the Commission, including whether the information shall have practical utility; (b) the accuracy of the Commission's burden estimates; (c) ways to enhance the quality, utility, and clarity of the information collected; and (d) ways to minimize the burden of the collection of information on the respondents, including the use of automated collection techniques or other forms of information technology.  Xb4  \  VK4D.` ` Comment Filing Procedures  X420.` ` Interested parties may file comments no later than August 20, 1998 . Reply  X4comments may be filed no later than September 4, 1998 . All pleadings should reference CC Docket No. 98117. Parties are requested to file the original and six copies of all pleadings to the Office of the Secretary, Federal Communications Commission, 1919 M Street, N.W., Washington, DC, 20554; one copy should also be submitted to Anthony Dale, Accounting Safeguards Division, Common Carrier Bureau, FCC, 2000 L Street, Suite 201, Washington, DC 20554, and one copy with International Transcription Services (ITS), the Commission's duplicating contractor, at its office at 1231 20th Street, N.W., Washington, D.C. 20036, (202) 8573800. All pleadings will be made available for public inspection and copying in the Accounting Safeguards Division public reference room, 2000 L Street, N.W., Suite 812, Washington, DC 20554.  X '! IV. ORDERING CLAUSES   X4\21.` ` Accordingly, IT IS ORDERED that, pursuant to Sections 1, 4, 11, 201205, 215, 218, 219, 220, and 403 of the Communications Act of 1934, as amended, 47 U.S.C.  151, 154, 161, 201205, 215, 218, 219, 220, and 403 a NOTICE OF PROPOSED RULEMAKING IS ADOPTED."" X(0*&&88!"Ԍ X4ԙ22.` ` IT IS FURTHER ORDERED that the Commission's Office of Public Affairs, Reference Operations Division, SHALL SEND a copy of this NOTICE OF PROPOSED RULEMAKING, including the Initial Regulatory Flexibility Certification, to the Chief Counsel for Advocacy of the Small Business Administration. ` `  hhCFEDERAL COMMUNICATIONS COMMISSION ` `  hhCMagalie Roman Salas ` `  hhCSecretary " (0*&&889 "  a4T #|\  P6G; hP#Appendix A# X\  P6G;H;P#  yO ' { Rows and Columns Proposed for Elimination  yO'from the ARMIS 4304 Access Report   T ddx !ddx* " I T       yO' Reason for Removal   yO'# Rows / Columns  `* R " yOR'r (Rows) `p  RQ "m1.zE Separate reporting of equal access costs is no longer required.B  10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 40, 41, 42, 43, 44, 45, 46, 47, 48, 49, 50, 51, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 90, 91, 92, 93p  * Q "m2. E In conflict with order on direct assignment  999, 1004, 1210, 1211, 1391, 1419, 1521, 5020, 5021, 5070, 5071      "m3.E Transition to relative DEM allocator for COE category 3 completed December 31, 1992 1214, 1215, 1216, 1217, 1219     "m4.E TWX service no longer providedE 1241, 1242, 1243, 1281, 1282, 1283, 1334, 1340, 1341, 1351, 1352, 1360 P  E "m5.E Payphone investment is deregulatedE 1422, 1423, 1424, 5032, 5033 P   E "m6.JE Transition from SPF to 25% Gross Allocator completed December 31, 1992 1427, 1456, 1457, 1458    "m7.*E User methodology for OB&C expense allocation no longer applies 7240, 7241, 7242, 7243, 7244, 7247, 7251, 7252, 7253, 7254, 7255, 7256, 7257, 7258  "m8.BE Common line transitional support expired in 1993/94  9000 ` R " yO'gt (Columns) `   R "o9E Inside wire and payphone costs are deregulated e, f H  j / "jf10. l Separate reporting of equal access costs is no longer required. / kH   / J !ddx* " I Addx X J H@ 8 "s@ 8 yO "'\ For descriptions of the rows and columns see: www.fcc.gov/ccb/armis/documents/4304/PROCEDRS/RPTPROC/4304P97.PDF  yO#' For the 4304 form see: www.fcc.gov/ccb/armis/documents/4304/PROCEDRS/FORM/4304F97.PDF "*%(0*&&88$"Ԍ X'X` hp x (#%'0*,.8135@8: