WPCA 2BJ Z Courier3|x 2x6X@`7X@HP LaserJet 4_230_1HPLAS4.PRS 4x  @\_)^X@26F3|x CourierCourier BoldHPLAS4.PRS 4x  @\A)nX@CourierCourier Bold2XE[FZ?<?xxx,2x6X@`7X@?xxx,)x `7X<R&HHH,,H6X@`7h@z(c) Copyright WPCo x< X $// Order, Revisoion of ARMIS USOA Report and ARMIS Joint Cost Report, AAD 94113, DA 95143/$ $// For FCC Record Only/$  ?<X" Before the 0 FEDERAL COMMUNICATIONS COMMISSION  ?<Washington, D.C. 20554 ă DA 95143  ? <In the Matter of hh@hpp) )  ?H <Revision of ARMIS USOA Report hpp)  ?<(FCC Report 4302) and ARMIS Jointhpp)  AAD 94113  ?<Cost Report (FCC Report 4303)hpp)  ?<for Tier 1 Telephone Companieshpp)  ?<= ORDER ă  ?<x` ` Adopted:February 2, 1995ppReleased: February 2, 1995 By the Chief, Accounting and Audits Division: x` `   ?p<x` `  I. INTRODUCTION AND BACKGROUND  ?< x` `  ?< ` @<x1.` ` By this Order, we adopt minor revisions to two Automated  xh<Reporting Management Information System (ARMIS) Reports: FCC Report  x <4302 (the USOA Report) and FCC Report 4303 (the Joint Cost  xh<Report). These changes are in response to industry suggestions and  x<to staff analyses of previously filed reports. The revisions to  x<the USOA Report: 1) increase the number of rows for reporting data  x <for certain accounts in Table I7, Donations or Payments for  xh<Services Rendered by Persons Other Than Employees; 2) add three new  x<tax accounts to Table B1, Balance Sheet Accounts; and 3) make a  xx<number of additional content and format revisions. The revisions  x<to the Joint Cost Report: delete the "N/A" in all columns for  x<Account 5230, Directory revenues, to allow carriers to report nonregulated revenues.  ?$< ` @<x2.` ` The USOA Report provides the annual operating results of  x<the carriers' activities for every account in Part 32, Uniform  ?H&< x[<System of Accounts for Telecommunications Companies ("USOA").:H& ?(<ԍ 47 C.F.R. Part 32:  xx<The Joint Cost Report provides the annual revenue requirement and  x<joint cost data by study area pursuant to Section 64.901,"'X,,,/"  ?< x<Allocation of Costs.? ?X<ԍ 47 C.F.R.  64.901.? Both reports are filed annually by all local  x<exchange carriers (LECs) earning $100 million or more in annual"',,,/"  ?<revenues during the reporting year.  ?X< x[<ԍ Automated Reporting Requirements for Certain Class A and  x<Tier 1 Telephone Companies (Part 31, 43, 67 and 69 of the FCC's  ?< x<Rules), 2 FCC Rcd 6283 (1987) (ARMIS ORDER), modified on recon., 3  ?<FCC Rcd 6375 (1988)(ARMIS Reconsideration Order).ġ  ?#<  x` `   T"#,,, +"Ԍx` `  hhII. DISCUSSION  ? < ` <x` ` 3. Appendix A contains a summary of the changes that are  x <being required to the USOA Report and the Joint Cost Report.  xh<Appendices B1 through B4 to this Order contain the revisions to the  x@<USOA Report. Three rows have been added to Table B1 to  xx<incorporate the new tax accounts that have been added to the USOA  ?<by the Commission.V ?` < x<ԍ Amendment of Part 32 of the Commission's Rules to Implement  x<Statement of Financial Accounting Standards No. 96, Accounting for  ? < x<Income Taxes, 9 FCC Rcd 727 (1994). The Commission established  x<three new tax accounts: Account 1437, Deferred Tax Regulatory  x<Asset; Account 4341, Net Deferred Tax Liability Adjustments and Account 4361; Deferred Tax Regulatory Liability.   ` <x` ` 4. Appendices C1 through C4 contain the revisions to the  x<Joint Cost Report. These revisions require carriers to report  x0<directory revenue associated with nonregulated activities.  x<Appendix D contains the updated list of Company and Study Area (COSA) Codes.  ` <x` ` 5. The action contained herein has been analyzed with  xh<respect to the Paperwork Reduction Act ("ACT") of 1980 and found to  x<impose a new or modified information collection requirement on the  x<public. Implementation of any new or modified requirement is  x<subject to approval by the Office of Management and Budget as  x<prescribed by the Act. The modified filing requirements contained  xx<herein are being given to the Office of Management and Budget for approval.  ` <x` ` 6. The attached revisions to the USOA Report and to the  x<Joint Cost report are adopted pursuant to authority delegated to  ?< x<the Common Carrier Bureau in paragraph 58 of the ARMIS Order and  xx<Section 0.291 of the Commission's Rules. Because the changes to  xh<the ARMIS reporting requirements are minor and implement accounting  xh<and other changes required by the Commission, notice and comment on  x<the modifications to the reporting requirements contained herein  xh<are not necessary. Accordingly, compliance with notice and comment  ?< xh<procedures of the Administrative Procedure Act is unnecessary. See  ?X<U.S.C.  553(b). "#@,** +"Ԍ ?<< III. ORDERING CLAUSE ă  ?<  ?X< ` @<x` ` 7. Accordingly, IT IS ORDERED, pursuant to the authority  xh<contained in Sections 1, 4(i), 4(j), 201205, 215, 219, and 220 of  x<the Communications Act of 1934, as amended, 47 U.S.C.  151,  x<154(i), 154(j), 201205, 215, 219, and 220, and Section 0.291 of  x<the Commissions's rules, 47 C.F.R.  0.291, that the ARMIS USOA  x<Report (FCC Report 4302) and the ARMIS Joint Cost Report (FCC  x<Report 4303), ARE REVISED, as set forth above and in the  xx<Appendices to this Order, effective for filings due April 1, 1995 and in the absence of modification, thereafter. FEDERAL COMMUNICATIONS COMMISSION  3xx< Kenneth P. Moran  ?0< ` `  hh@Chief, Accounting and Audits Division ",**"  ?<T