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 x/c81,c P7P3m=6,#{&m P7&P2p=6,h&p_ p^7&ANE,, P7P@NE,!3_ p^78wC;,[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.> > 6t%$*"`H2 : ^ENluuNNNuNNNNuuuuuuuuuuNNhN[}NNNuuNhuhuhNuuAAuAuuuuV[AuuuuhhuhuuuuuuNuuuuuuuuuAhhhhhhhhhhNANANANAuuuuuuuuuuhuuuuuuuuuuuuuuuuuuuuuuuuuAuuuuuuuuuFAuuuuuu~Y}u}uuuuuuuuugNuuNNNWxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxNuuuNh__uuuuuuRuuuuRNNyyu<<uuuuuNyuR"uyuuNNxNuuuuNuhulcuhhNNNNh[huhNAhhuhuuuhhNuhNNuuuuuuuNuhN"`H2 : ^ENluuNNNuNNNNuuuuuuuuuuNNu[pNNNuuNuhhRuANAuh[NuuuhuuuuuuuuuNuuuuuuuuAuuuuuhhhhh[A[A[A[AuuuuuuuuuuuuuuuuuuuuuuuuuuAuuuuuuu[Auuuu[uuuuuuhNuuNNNWxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxNuuuNuccuuuuuuRuuuuRNNu<<uuuuuNuR"uuuNNxNuuuuNuhupcuuuNNNNh[hhh[Ahhuhuuuhh[uhNNuuuuuuuNuhN"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/ a< X   '  T-  #&J\  P6Q#{&P#Federal Communications Commission`(#DA 90203 ă  yx}dddy'l #^\  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#RAO LETTER 15 ĐX(#P  Y-`(# Released: March 5, 1990 ă T Responsible Accounting Officers: Annual Report Form M--Interpretation of Certain Annual Report Form M Schedule Instructions   xWe have received several requests for clarification of some of the instructions and line  xitems on schedules in the Annual Report Form M. Since our responses to these questions would  xbe helpful to all carriers who file an Annual Report Form M, we believe that a general distribution of our responses would be appropriate.   =xThis letter and the attachment are issued under Section 0.291 of the Commission's Rules.  xApplications 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.  Y-  xIf you have any questions, contact the Chief of the Accounting Systems Branch at (202) 4180810. ` `  hh,VppSincerely, ` `  hh,VppKenneth P. Moran ` `  hh,VppChief, Accounting and Audits Division ` `  hh,VppCommon Carrier Bureau Attachment",**UU-" X` hp x (#%'0*,.8135@8:rruA. 44The average plant balance to be reported in column (i) shall equal the sum of monthly average plant balances for the year divided by twelve.  Y-Schedule B - 10, Long-Term Debt  Y- ?6. rruQ. 44Should the word "unamortized" in Instruction 8 be changed to say "original" since this is how the yield rate is calculated?  $u7   Y,- / $u7 rruA. 44The term "unamortized" does not need to be changed. For the purposes of calculating   + the yield rate, we define the yield rate as the rate of interest which, when used to discount future   cash flows results in total present value, equals the net proceeds received for the debt issue. This   yyield rate is computed at the time the debt is issued, and at the time of issuance, the terms "original" and "unamortized" are the same.  YZ-Schedule I - 2, Special Expenses Attributable to Formal Regulatory Cases  Y- @7. rruQ. 44Is the reporting threshold of this schedule $100,000 as stated in Instruction 4 or should the threshold remain at the $10,000 limit as discussed in paragraph 99 in the Order?  $u?   Y!-rruA. 44The reporting threshold of this schedule is $10,000.  Ye#-Schedule I-4, Pension Cost  Y%-8. rruQ. 44How should a carrier report its management and nonmanagement pension plans?  $uC   Y&- $uC rruA. 44The carriers shall identify and report each major pension plan on a separate page. "',C)C)UU +"Ԍ Y-Schedule I-8,  $uE  $uE Special Charges $uE  $uE   Y- $uFrru9. rruQ. 44Should items under Caption 3 (construction projects) and Caption 4 (penalties and fines) that are less than $100,000 be reported?  $uG   YQ- /rruA. 44Yes, items that are less than $100,000 and come under Caption 3 or Caption 4 should be reported on the line entitled "Aggregate of All Other Items."