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FCC, No. 86- 1678  x(D.C. Car. July 7, 1989) (NARC v. FCC), the United States Court of Appeals for the District  xof Columbia Circuit remanded the Commission's decisions preempting state regulation of inside  xwiring services for further proceedings. This letter instructs carriers to continue classifying  xinside wiring services as nonregulated for accounting purposes pending Commission action in those proceedings.   OxSection 32.23(a) of the Commission's Rules, 47 C.F.R.  32.23(a), describes the  xcircumstances under which carriers are to classify their activities as nonregulated for accounting  Y- xpurposes. That section provides, among other items, that preemptively deregulated activities  xmust be classified as nonregulated activities. Prior to the decision in NARC v. FCC, carriers  xhad relied on this provision in classifying all their inside wiring services as nonregulated for accounting purposes.   xSection 32.23(a) also provides that activities that have been deregulated at the interstate  xlevel, but not preemptively deregulated, are to be classified as regulated activities until such time  x-as the Commission decides otherwise. Several carriers have inquired whether this provision  x,mandates that they reclassify their inside wiring services as regulated for accounting purposes.  xSuch a reclassification would subject costs incurred in providing inside wiring services to the  xjurisdictional separations process and could result in changes in carriers' interstate revenue  xrequirements. Reclassification might also require costly changes in the carriers' internal accounting systems and cost allocation manuals.   xWe believe it appropriate to resolve the carriers' questions and to avoid the consequences  xdescribed above during the period that the regulatory status of inside wiring is under  xconsideration. Accordingly, we require that all subject carriers continue to classify all inside  xwiring services as nonregulated for accounting purposes pending Commission action on remand  Yh"- xof NARC v. FCC.  $Q  $Q See $Q  $Q  Separation of Costs of Regulated Telephone Service from Costs of  x-Nonregulated Activities, Report and Order, CC Docket 86-111, 2 FCC Rcd 1298 79 (1987)  x(Joint Cost Order), recon., 2 FCC Rcd 6283 (1987) (Reconsideration Order), further recon., 3  xFCC Rcd 6701 (1988) (Further Reconsideration Order), petition for review pending, Southwestern Bell Corp. v. FCC, D.C. Circuit No. 87-1764 (filed Dec. 14, 1987). "P),**UU--"Ԍ  ԙxThis letter is issued pursuant to authority delegated under Section 0.291 of the  xCommission's Rules, 47 C.F.R.  0.291. Applications for review under Section 1.115 of the  x;Commission's Rules, 47 C.F.R.  1.115, must be filed within 30 days of the date of this letter. See 47 C.F.R.  1.4(b)(2). x` `  hh@hppSincerely, x` `  hh@hppKenneth P. Moran x` `  hh@hppChief, Accounting and Audits Division