$// Order, Revisoion of ARMIS USOA Report and ARMIS Joint Cost
Report, AAD 94-113, DA 95-143/$
$// For FCC Record Only/$






                                Before the 
                     FEDERAL COMMUNICATIONS COMMISSION
                          Washington, D.C. 20554
                           
                                                  DA 95-143   

In the Matter of                        )
                                        )
Revision of ARMIS USOA Report           )
(FCC Report 43-02) and ARMIS Joint      )         AAD 94-113
Cost Report (FCC Report 43-03)          )
for Tier 1 Telephone Companies          ) 


                                   ORDER

          Adopted:  February 2, 1995    Released: February 2, 1995

By the Chief, Accounting and Audits Division:

               
               I. INTRODUCTION AND BACKGROUND

          
     1.   By this Order, we adopt minor revisions to two Automated
Reporting Management Information System (ARMIS) Reports: FCC Report
43-02 (the USOA Report) and FCC Report 43-03 (the Joint Cost
Report).  These changes are in response to industry suggestions and
to staff analyses of previously filed reports.  The revisions to
the USOA Report: 1) increase the number of rows for reporting data
for certain accounts in Table I-7, Donations or Payments for
Services Rendered by Persons Other Than Employees; 2) add three new
tax accounts to Table B-1, Balance Sheet Accounts; and 3) make a
number of additional content and format revisions.  The revisions 
to the  Joint Cost Report:  delete the "N/A" in all columns for
Account 5230, Directory revenues, to allow carriers to report
nonregulated revenues. 
 
     2.   The USOA Report provides the annual operating results of
the carriers' activities for every account in Part 32, Uniform
System of Accounts for Telecommunications Companies ("USOA").  
The Joint Cost Report provides the annual revenue requirement and
joint cost data by study area pursuant to Section 64.901,
Allocation of Costs. Both reports are filed annually by all local
exchange carriers (LECs) earning $100 million or more in annual
revenues during the reporting year.  
                                     

                         II. DISCUSSION



          3.  Appendix A contains a summary of the changes that are
being required to the USOA Report and the Joint Cost Report. 
Appendices B1 through B4 to this Order contain the revisions to the
USOA Report.  Three rows have been added to Table B-1 to
incorporate the new tax accounts that have been added to the USOA
by the Commission. 
          4.  Appendices C1 through C4 contain the revisions to the
Joint Cost Report.  These revisions require carriers to report
directory revenue associated with nonregulated activities. 
Appendix D contains the updated list of Company and Study Area
(COSA) Codes.

          5. The action contained herein has been analyzed with
respect to the Paperwork Reduction Act ("ACT") of 1980 and found to
impose a new or modified information collection requirement on the
public.  Implementation of any new or modified requirement is
subject to approval by the Office of Management and Budget as
prescribed by the Act.  The modified filing requirements contained
herein are being given to the Office of Management and Budget for
approval.

          6. The attached revisions to the USOA Report and to the
Joint Cost report are adopted pursuant to authority delegated to
the Common Carrier Bureau in paragraph 58 of the ARMIS Order and
Section 0.291 of the Commission's Rules.  Because the  changes to
the ARMIS reporting requirements are minor and implement accounting
and other changes required by the Commission, notice and comment on
the modifications to the reporting requirements contained herein
are not necessary.  Accordingly, compliance with notice and comment
procedures of the Administrative Procedure Act is unnecessary.  See
U.S.C.  553(b).











                           III. ORDERING CLAUSE


          7. Accordingly, IT IS ORDERED, pursuant to the authority
contained in  Sections 1, 4(i), 4(j), 201-205, 215, 219, and 220 of
the Communications Act of 1934, as amended, 47 U.S.C.  151,
154(i), 154(j), 201-205, 215, 219, and 220, and Section 0.291 of
the Commissions's rules, 47 C.F.R.  0.291,  that the ARMIS USOA
Report (FCC Report 43-02) and the ARMIS Joint Cost Report (FCC
Report 43-03), ARE REVISED, as set forth above and in the
Appendices to this Order, effective for filings due April 1, 1995
and in the absence of modification, thereafter.




                              FEDERAL COMMUNICATIONS COMMISSION




                              Kenneth P. Moran                    
                              Chief, Accounting and Audits Division