WPC% 2 BPZ Courier 10cpi3|w>x6X@8;X@HP LaserJet IIISi in front 812HPLASIII.PRSx  @H zX@2*-<i ZyWCG Times (Scalable)CG Times Bold (Scalable)3|wHP LaserJet IIISi in front 812HPLASIII.PRSC\  P6QH zP S-#&J\  P6Q#{&P#2Z\f 9x/c81,c P7P:3m=6,#{&m P7&P;2p=6,h&p_ p^7&<ANE,, P7P=8wC;,[hXw P7XP7zC;,sXz_ p^7X"Sh5^18MSS888S8888SSSSSSSSSS88Jxir{icx{8Aui{x`xoYi{xxxl888SS8JSJSJ8SS..S.SSSS>A.SSxSSJJSJSSSSSS8SSSSSSSSS.xJxJxJxJxJorJiJiJiJiJ8.8.8.8.{SxSxSxSxS{S{S{S{SxSxJ{SxSxSxS{S`SxSxSxSrSrSrS{SiSiSiSiSxSxSxSxSxS{S{SS.SSSSz]SSuSiSiSk2g/a{S{SxSxSxoSoSZ?YSYSiSiSiS{S{S{S{SxxSkI8SS888WxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxNxxxSSS8JDDSSSSSS;SSSS;88VVS++SSffSSxSc]]8VS;"xxSxWxxS唔S88xfxxxxxxxxxxx8SxS]SxoS8SxJS`xlxxxxxxxxxxMxxxxxxofxGcxxxxxxxSxxxxxxxJxxxxJxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx8xxx8xxx8xxx8xxxxxxxxxxxxxxfi]f]oJiAlJ{SxJ8.uJo]]{JoSxJxf`SfSSiJxJofx]fffxi{8SxxxfJffff88SSSSx{SSSxxxf8`SJ8"Sh5^6=U\\===\====\\\\\\\\\\==Qs~sm=Gsizbsw===\\=Q\Q\Q=\\33\3\\\\DG3\\\\QQ\Q\\\\\\=\\\\\\\\\3QQQQQz~QsQsQsQsQ=3=3=3=3\\\\\\\\\\Q\\\\\i\\\\~\~\~\\s\s\s\s\\\\\\\\\3\\\\f\\\s\s\u7r3j\\\\z\z\cFb\b\s\s\s\\\\\\uQ=\\===WxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxN\\\=QKK\\\\\\@\\\\@==__\00\\pp\\\mff=_\@"\_\壣\==px=\\f\z\=\Q\iwUzpNmń\QQ====ńpsfpfzQsGwQ\Q=3QzffQz\Qpi\p\\sQQzpfppps=\pQpppp==\\\\\\\p=i\Q="Sh5^6=U\\===\====\\\\\\\\\\==\zznGXznfzz===\\=\fQfQ@\f3=f3f\ffQG=f\\\Q\\\\\\\\\=\\\\\\\\f3\\\\\QzQzQzQzQG3G3G3G3f\\\\ffff\\f\\\\nf\\\\\\fz\z\z\z\\\\\\ff\3\f\\i\\fz\z\zGz3ff\\ψ\\fGf\f\z\z\z\ffff\zQ=\\===WxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxN\\\=\NN\\\\\\@\\\\@==ii\00\\pp\\\sff=i\@"\i\壣\==px=\\f\z\=\Q\i~XzpNmń\\\====ńpzfpfzQzGzQQQG3QzffQz\Qpp\p\\zQQzpfpppzG\pQpppp==\\\\\\\p=p\Q=2%> 6 F`"`H2 : ^ENluuNNNuNNNNuuuuuuuuuuNNhN[}NNNuuNhuhuhNuuAAuAuuuuV[AuuuuhhuhuuuuuuNuuuuuuuuuAhhhhhhhhhhNANANANAuuuuuuuuuuhuuuuuuuuuuuuuuuuuuuuuuuuuAuuuuuuuuuFAuuuuuu~Y}u}uuuuuuuuugNuuNNNWxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxNuuuNh__uuuuuuRuuuuRNNyyu<<uuuuuNyuR"uyuuNNxNuuuuNuhulcuhhNNNNh[huhNAhhuhuuuhhNuhNNuuuuuuuNuhN"Sh5^;C]ddCCCdCCCCddddddddddCCȲY~~vCN~sk~CCCddCYdYdYCdd88d8ddddJN8ddddYYdYddddddCddddddddd8YYYYYY~Y~Y~Y~YC8C8C8C8ddddddddddYdddddsdddddddd~d~d~d~ddddddddd8ddddoddd~d~d<|8tddddddlLkdkd~d~d~ddddddXCddCCCWxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxNdddCYQQddddddFddddFCChhd44ddzzdddvooChdF"Ȑdhd岲dCCȐzȲxCddodȐȅdCdYdsȐ]ȐȐȧzȐUvŐdȐYYCCCCŐz~ozoY~NYdYC8YooYdYzsdzdd~YYzozzz~CdzYzzzzCCdddddddzCsdYC"Sh5^;C]ddCCCdCCCCddddddddddCCȲdxN`xoȐCCCddCdoYoYFdo8Co8odooYNCodddYdddddddddCddddddddo8dddddϐYYYYYN8N8N8N8oddddooooddoddddxoddddddodddddddddood8doddrddoddN8ooddddoNododdddooooȐdYCddCCCWxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxNdddCdUUddddddFddddFCCssd44ddzzddd~ooCsdF"Ȑdsd岲dCCȐzȲxCddodȐȅdCdYdsȐ`ȐȐȮzȐUvŐdȐddCCCCŐzozoYNYYYN8YooYdYzzdzddYYzozzzNdzYzzzzCCdddddddzCzdYC2% b< X   '  T-  #&J\  P6Q#{&P#Federal Communications Commission`(#DA 94217 ă  yx}dddy' #^\  P6Q,P#Federal Communications Commission#&J\  P6Q#{&P#у  Y-%#XP\  P6Q[hXP#Washington, D.C. 20554#&J\  P6Q#{&P#у  Ts-`(# #&J\  P6Q#{&P# In reply refer to:  X@- #XP\  P6Q[hXP#RA LETTER 23 Đ(#U  Y-`K(# Released: March 14, 1994 ă l Responsible Accounting Officers:  [Re: ARMIS USOA Report (FCC Report 43-02)--Corrections and Clarification of Certain Tables, Instructions and Specifications  The purpose of this letter is to advise the carriers that file ARMIS USOA Report (FCC   Report 43-02) that we are making minor corrections to the report for the 1993 reporting year.   MThese changes are to the Reporting Procedures Section, Report Definition--Forms and Instructions Section, and the Automated Report Specifications Section.  Additionally, on January 31, 1994, the Commission adopted a Report and Order in CC   Docket No. 89-360 incorporating the accounting for income taxes set forth in the Financial   + Accounting Standards Board's Statement of Financial Accounting Standards No. 109, Accounting  Y-  ifor Income Taxes (SFAS-109). The Report and Order adds three new accounts to Part 32 of   the Rules so that carriers can adopt SFAS-109 for federal accounting purposes in a revenue   neutral manner. These new accounts will be added to the ARMIS Report in 1994. The Report   iand Order does, however, give the carriers the option of adopting the SFAS-109 accounting   changes in 1993. Since some carriers may decide to adopt SFAS-109 in 1993, we believe that the following guidance is needed on how to report this action in their 1993 ARMIS reports.  zFor the 1993 ARMIS reporting purposes, amounts recorded in the new Account 1437,   Deferred Tax Regulatory Asset, should be added to the balance in Account 1439, Deferred   hCharges, and reported on the appropriate row for Account 1439, and amounts recorded in new   Accounts 4341, Net Deferred Tax Liability Adjustments, and 4361, Deferred Tax Regulatory   Liability, should be added to the balance in Account 4370, Other Jurisdictional Liabilities and   ;Deferred Credits-Net, and reported on the appropriate row for Account 4370. In addition, the   hbalances of Accounts 1437, 4341 and 4361 should be disclosed in a footnote to the appropriate ARMIS reports, (e.g., ARMIS Reports 43-01, 43-02 and 43-03) $Q .  The corrections to the Reporting Procedures and Report Definition Sections, along with   the descriptions thereof, are contained in Attachment A, and the corrections to the Automated Report Specifications Section are contained in Attachment B.  MThis letter and attachments are issued under Section 0.291 of the Commission's Rules.   Applications for review under Section 1.115 of the Commission's Rules must be filed within 30 days from the date of public notice of this letter. "`),**UU--"Ԍ  If you have any questions, contact the Chief of the Accounting Systems Branch at (202) 4180811. ` `  hh,VppSincerely, x` `  hh@hppKenneth P. Moran x` `  hh@hppChief, Accounting and Audits Division  Y-x` `  hh@hppCommon Carrier Bureau