WPC/ 2 BPZ Courier 10cpi3|wbx6X@8;X@HP LaserJet IIISi in front 812HPLASIII.PRSx  @H zX@2*<-L ZyW3|wCG Times (Scalable)CG Times Bold (Scalable)HP LaserJet IIISi in front 812HPLASIII.PRSC\  P6QH zP S-#&J\  P6Q#{&P#2Z\f lx/c81,c P7Pm3m=6,#{&m P7&Pn2p=6,h&p_ p^7&oANE,, P7Pp@NE,!3_ p^7q8wC;,[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 901568 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 17 ĐX(#P  Y-T`(# Released: November 19, 1990 ă Responsible Accounting Officer   xAnnual Report Form M--Corrections and Clarification of Certain Instructions and Schedules   xThe purpose of this letter is to advise reporting carriers that we are making minor  xcorrections to the Instructions and Schedules of the Annual Report Form M. The corrections  xto the Form M instructions are described in Attachment A, and the corrections to the Form M schedules are described in Attachment B.   MxThis letter and attachments 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.   xIf you have any questions, contact the Chief of the Accounting Systems Branch at (202) 4180810. x` `  hh@h x` `  hh@hppSincerely, x` `  hh@hppKenneth P. Moran x` `  hh@hppChief, Accounting and Audits Division x` `  hh@hppCommon Carrier Bureau ",**UU-" ATTACHMENT A T X` hp x (#%'0*,.8135@8:B-6a are reported in thousands of dollars. All other schedules shall be rounded to the nearest dollar provided that amounts are appropriately adjusted to agree with the totals.(# dSchedule B-1, Balance Sheet Accounts dCorrected reference sentence in the instruction reads as follows: d(See General Instruction (e).) dSchedule B-6b, Analysis of Telecommunications Plant Adjustment dCorrected Instruction 2 reads as follows: d  L,d2. Report on line 1 in column (c) the aggregate balance of acquisitions having debit balances  Land on line 1 in column (d) the aggregate balance of acquisitions having credit balances at  Lthe beginning of the calendar year. The net of aggregate debit and aggregate credit balances shall be reported on line 1 in column (e).(# dSchedule B-7, Capital Leases dCorrected Instruction 2 reads as follows: d  L,d2. In Column (a) on page 1, list in account number order each category of plant (Class B  Laccount level) for which capital leases are recorded. (See Section 32.2000(j) for Class B category of plant for Accounts 2110 through 2410.)(# "',C)C)UU +"Ԍ kSchedule B-10, Long-Term Debt kThe corrected title reads as follows: kSchedule B-10--Long-Term Debt kSchedule B-15, Capital Stock and Funded Debt Reacquired or Retired During the Year kCorrected Instruction 5 reads as follows:  EY,k5. With respect to columns (i) to (n), inclusive, report dispositions of discounts, premiums,  EYland expenses in the year in which the dispositions are made. Do not report normal  EYamortization of amounts includable in Account 4220. Discount on Long-Term Debt, or  EYAccount 4230, Premium on Long-Term Debt, through charges or credits to Account 7510.  EYMInterest on Funded Debt. If any amounts are to be amortized, state that fact in a note,  EYdescribe the plan of amortization (including the period thereof), and give references to (1)  EYthe public authorities (if any) having jurisdiction over each transaction, (2) their authorization  EY(e.g., case or docket number), and (3) this Commission's approval of the proposed  EYLaccounting. In columns (k) and (l) report the call or tender premiums associated with the  EY]reacquired securities, and in columns (m) and (n) report the other associated cost of  EYreacquisition, including brokerage fees and unamortized discounts, premiums and issuance costs associated with the securities reacquired.(# kSchedule I-1, Income Statement Accounts kCorrected reference sentence in the instruction reads as follows: k(See General Instruction (e).) kSchedule I-6, Advertising kCorrected Instruction 6 reads as follows:  EYy,k6. On lines 8 through 27, individually disclose any advertising costs recorded in Account 7370, Special Charges.(# kDefinitions for Schedule-1, Outside Plant Statistics  EYkThe definition for deep sea cable is separated from the definition of submarine cable and will appear as Item 11. Item 10 will remain Item 10. Items 9, 10, and 11 read as follows:  EY,k9. Submarine Cable--Cables that are submerged and cross large bodies of water. Cables in  EYKthis environment are laid directly on the bottom and not enclosed within a protective cover ${ , ${   EYsuch as conduit. The cables in this environment can have transmission paths comprised of either metallic conductors or non-metallic fibers.(#"',C)C)UU +"Ԍ EYԙ,k10. Submarine cable facilities can be found in both the distribution/exchange or interoffice facilities.(#  EYK,k11. Deep Sea Cable--Cables that are designed for use in deep sea water ${ , ${  such as the Atlantic or Pacific Ocean.(# k kItems 11 and 12 are renumbered as Items 12 and 13. k kItems 25, 26, and 27 are renumbered as Items 14, 15, and 16. k  EYkItems 13, 14, and 15 are renumbered as Items 17, 18, and 19 and renumbered Item 19 reads as follows:  EY,k19. Fiber Miles Lit--The portion of fiber miles that are equipped with electronics for transmission use or are ready for use.(# k  EY/kItems 16 through 22 are renumbered as Items 20 through 26 and renumbered Items 20 through 26 read as follows: k20. Number of Poles--The sum of solely owned and portions of jointly owned poles.  EY,k21. Equipped Miles of Tube in Coaxial Cable--Coaxial sheath miles times the number of tubes equipped with electronics.(#  EY,k22. Conduit System--Pipe placed in the ground (which is reusable in place) through which cables are pulled.(# k23. Trench Miles--Length of the ditch that contains the duct. k24. Duct Miles--The number of ducts times the trench miles.  EY,k25. Radio Relay--Equipment that is used to transmit and receive radio waves through space over which communications channels are provided.(#  EY,k26. Miles of System--Total distance between repeater sites making up microwave radio  EYsystems above 890 mhz. Where a system meets another company's system, only include mileage to the border of the adjacent company. Do not include satellite systems in this total.(# kItem 23 renumbered as Item 27 and reads as follows: k  EYi,k27. Miles of Radio Channel--Total miles of one-way radio channel used for message, special  EYservices, video, or protection. A radio channel consists of a single link using a microwave  EYtransmitter and receiver. The radio channel mileage is the sum of the mileage of each link  EYassociated with a transmitter- receiver pair. Where a radio channel interfaces with that of  EYanother company, only include mileage to the border of the adjacent company. In the case  EYof satellite systems, calculate mileage as the terrestrial distance between the receiver and  EYZtransmitter terminal locations and add a footnote to indicate the satellite mileage included in"',C)C)UU +" the total.(# kItem 24 renumbered as Item 28 and reads as follows: k  EY,k28. Miles of Equivalent 4khz Telephone Channel--Number of equivalent 4khz telephone  EYcircuit miles that are equipped and on radio systems. This value is the weighted sum of the  EYinumber of 4khz circuits on each link times the length of the link and is larger than the radio channel mileage unless most radio systems carry no active circuits.(# k  EYKkItems 28 through 33 are renumbered as Items 29 through 34. Renumbered Items 29, 30, 31, and 32 read as follows:  EY,k29. Total Equipped Channel Miles--Total equivalent 4khz telephone grade circuit miles in carrier plant.(# k  EY=,k30. Equivalent 4khz Analog Carrier Channel Miles--Includes open wire, paired cable (K,  EYN1, N2, N3, N4, ON, ON/K), microwave radio (TL, TM, TD2, TD3), and other analog microwave. (Reported in circuit miles for interoffice only.)(#  EY,k31. Weighted DS-1 Digital (or Equivalent) Carrier Channel Miles--Includes lightguide (fiber)  EYcables, digital subscriber paired cable (T1, T1C, T1D, T2), microwave radio (DR 11-40,  EYother digital microwave). (Reported as equivalent 64kb/sec circuit miles for interoffice  EYionly.) Weight each DS-1 channel by multiplying by 24 before entering this data item, since a DS-1 can be equipped with up to 24 voice grade circuits operating at 64kb/sec.(# k32. Video--Miles of derived video channel. (Interoffice only.) kDefinitions for Schedule S-2, Access Lines in Service by Technology kThe title for Schedule S-2 in this caption is corrected and the caption reads as follows: k kDefinitions for Schedule S-2--Switched Access Lines in Service by Technology kItems 34 through 39 are renumbered as Items 35 through 40. Renumbered Items 35 and 40 read as follows: k  EY,k35. Central Office Switch--A piece of electromechanical or electronic hardware for  EYKestablishing connections from lines to lines, lines to trunks, and trunks to trunks. (Excludes operator service centers.)(# * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * *  EY,k40. Analog PBX and Centrex Access Trunks--Equivalent 4khz analog access circuits or  EYtrunks between the Central Office and a customer location PBX or Centrex; service is  EY<provided by equipment located on customer-controlled space including Centrex-CU Trunks, PBX Trunks, Hotel/Motel LD Trunks, and Multi-Line Semi-Public Lines.(# "',C)C)UU +"ԌkItem 40 is renumbered as Item 41 and reads as follows:  EY,k41. Analog Centrex Extensions--Equivalent 4khz circuits connecting a Centrex or PBX on  EYtelephone company premises to telephones on the customer's premises; service is provided by equipment on telephone company owned or leased space including Centrex-CO Lines.(#  EYxkThe definition for "Other" is separated from the other categories and will appear as Item 42. Item 42 reads as follows: k  EYi,k42. Other--Includes digital extensions and any switched access lines not included in columns (c) through (h). Use a footnote to itemize separate categories which are included here.(#  EYkItems 41 through 44 are renumbered as Items 43 through 46. Renumbered Item 46 reads as follows: k ,k46. Do not include circuits that provide access to an interexchange carrier in this schedule.(# kDefinitions for Schedule S-3--Access Lines in Service by Customer kItem 45 is renumbered as Item 47. k kItem 46 is renumbered as Item 48 and reads as follows: k  EYK,k48. Single Line Business--A single business network access line (based upon billing records) which serves one party (i.e., 1MB) and is billed at the single line subscriber line rate.(#  EYikItems 47 through 52 are renumbered as Items 49 through 54. Renumbered Items 49, 52, and 54 read as follows: k  EY>,k49. Multi-Line Business--Multi-Line business network access lines (based upon billing  EYrecords) include Multi-Line Semi-Public Lines, PBX Trunks, Centrex-CU Trunks, Hotel/Motel LD Trunks and Centrex-CO Lines.(# l * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * *lU k52. Mobile Access Lines--Access lines to a common carrier base station using mobile radio. * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * *  EY,k54. For Schedule S-3, ISDN and other digital access lines should be reported as 4khz or  EY64kb/sec equivalents. A DS-1 line, for example, corresponds to 24 4khz or 64kb/sec equivalents.(# kDefinitions for Schedule S-4--Telephone Calls  EYkItem 53 is renumbered as Item 55 and is placed as the first item under section "Definitions for Schedule S-4--Telephone Calls.""',C)C)UU +"ԌkItem 54 is renumbered as Item 56 and reads as follows:  EY,k56. All billed access minutes (originating and terminating) and call counts should reflect  EY[completed calls. Where completed call data is unavailable, you may estimate the number of completed calls, but indicate your methodology and source data in a footnote.(# kSpecific Instructions for Statistical Schedules kSchedule S-1, Outside Plant Statistics kCorrected Instruction 2 reads as follows: k  EY,k2. Report the mileage at the end of the year for all solely owned plant and respondent's proportionate interest in jointly owned plant.(#  EYkInstruction 10 is renumbered as Instruction 5; Instruction 8 is renumbered as Instruction 6;   Instruction 9 is renumbered as Instruction 7; and Instructions 5 through 7 are renumbered as Instructions 8 through 10. Renumbered Instructions 5, 9, and 10 read as follows:  EYL,k5. Miles of fiber and miles of coaxial tube should be included in columns (d), (f), (h), (j), (l), (n), and (p) along with wire mileage even though the heading states "wire".(# * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * *  EYZ,k9. For column (r) ${ , ${  provide the total deployed fiber miles, not just the amount equipped with carrier equipment or in service.(#  EY<,k10. In columns (w), (x), and (y) ${ , ${  report the aggregate number of miles of system or channel,  EY as appropriate, between the individual stations or radio-relay systems. In column (y) ${ , ${  include 64kb/sec digital circuit miles in the total, where applicable.(# kSchedule S-2, Access Lines in Service By Technology kThe corrected title to Schedule S-2 reads as follows: kSchedule S-2, Switched Access Lines in Service By Technology kCorrected Instruction 2 reads as follows:  EY ,k2. In column (b) provide for each state or territory the total number of Central Office  EYSwitches. If more than one switch is housed in a single building or structure, be sure to  EYjcount each switch separately. Do not separately count each three-digit telephone number  EYprefix as a separate switch. Column (b) should include the number of remote switches, but  EYa footnote should be used to show the number of remote switches included in the total, where applicable.(# kCorrected Instruction 4 reads as follows:"',C)C)UU +"Ԍ EY>,k4. In column (d) provide the number of 64kb/sec or equivalent access lines or ISDN B  EYchannels where applicable. Do not include access lines connecting to a customer location PBX or Centrex.(#  EYkInstruction 10 is renumbered as Instruction 7 and Instructions 7 through 9 are renumbered   as Instructions 8 through 10. Renumbered Instructions 7 and 10 and Instructions 11 and 12 read as follows: k  EY,k7. Any individual 64kb/sec circuits to a PBX or Centrex not sold as part of an entire DS-1  EYshould be noted in a footnote and added to column (f). If you do not know that a DS-1  EYiassociated with switched services connects to a customer PBX or Centrex, still include these in column (f) but provide their quantity in a footnote.(# * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * *  EY,k10. In column (i) provide, in terms of equivalent 4khz Analog Circuits or 64kb/sec data  EYcircuits, the number of other switched access lines not included in columns (c) through (h), and indicate the types in a footnote.(#  EY,k11. Column (i) (other) should include digital Centrex extensions. Quantities for any item included in column (i) should be separately noted in a footnote.(#  EY,k12. This schedule should not include any special access lines. All special access lines should be included in Schedule S-3, column (g).(# kSchedule S-3, Access Lines in Service By Customer kCorrected Instructions 3, 4, and 5 read as follows: k  EYl,k3. In column (h), the total access lines is the total of columns (b) through (g). Total  EYswitched access lines, the total of columns (b) through (f) on Schedule S-3, should also equal the total of columns (c) through (i) on Schedule S-2.(#  EY-,k4. Column (g) should include equivalent 64kb/sec. 4khz, or DS-1's weighted as in Schedule  EY<S-2. For example, the number of DS-1's should be multiplied by 24 before including in the  EYtotal. If the customer does not have access to the entire DS-1, include the number of  EY64kb/sec or equivalent circuits the customer is being provided. Report in a footnote the number of special access lines included in column (g) which are digital.(#  EY=,k5. Columns (b) through (f) on Schedule S-3 should equal the total of columns (c) through (i) on Schedule S-2; DS-1's should be multiplied by 24 before inclusion.(# kSchedule S-4, Telephone Calls kCorrected Instructions 6, 7 and 8 read as follows: k  EY,k6. Billed access minutes should be based on bills sent to customers (interexchange carriers). "',C)C)UU +"  EY-Include total originating and terminating access minutes of use. For calls where this data is  EYxunavailable, a statistically valid calculation may be made based on other data. In such cases, provide a footnote describing the source data and methodology.(#  EY,k7. In column (d), the number of interstate toll calls includes outward calls, 800 service,  EYdirectory service and dial-it service. Calls should not be double counted at the originating and terminating ends.(#  EY,k8. In column (f), the number of intrastate toll calls includes outward calls, 800 service,  EYdirectory service, dial-it service, and optional calling plans. Calls should not be double counted at the originating and terminating ends.(# kSchedule S-5, Interstate Private Line Statistics kCorrected paragraph under Instruction 2 reads as follows: k k2. * * * * * k  EY,k"Customers" denotes persons, firms, or corporations that contract for private line service and  EYZare responsible for the payment of charges and compliance with rules and regulations of the  EYZrespondent. When more than one contract has been made with the same customer, count all  EY[contracts covering the same class of service billed to the customer at the same accounting center as one customer.(# kCorrected Instruction 3 reads as follows: k  EY-,k3. Exclude from this schedule data relating to leases, the revenue from which is included in Account 5240, Rent Revenue.(# kChecklist for Schedules S-1 through S-4 kCorrected checklist reads as follows: k  EYkBefore submitting your FCC Form M statistical schedules, make the following consistency checks:  EY,k1. (Schedule S-1): Be sure that each nonzero entry in columns (d), (f), (h), (j), (l), or (n)  EY[is paired with a nonzero entry in columns (c), (e), (g), (i), (k), or (m) respectively, or vice  EYjversa. Any nonzero value less than 1 should not be represented as zero but may be listed as 1.(#  EY,k2. (Schedule S-1): Please check the number of miles of wire (column (p)) and the miles of  EY-cable (column (o)) and be sure you have provided all required data. Also ${ , ${  be sure you have provided wire miles in column (p) and not sheath miles.(#  EYj,k3. (Schedule S-1): Miles of cable--Be sure that column (o) equals the total of columns (c), (e), (g), (i), (k), and (m).(#"' ,C)C)UU +"Ԍ EYԙ,k4. (Schedule S-1): Miles of wire in cable--Be sure that column (p) equals the total of columns (d), (f), (h), (j), (l), and (n).(#  L,d5. (Schedule S-1): If you have not included or have indicated as zero a figure for the  Lnumber of fiber miles of fiber which is lit or equipped with carrier equipment in column (q), note that this data is now required.(#  L,d6. (Schedule S-1): If you have not included a figure for the total number of fiber miles of  Lfiber (lit and dark) deployed (column (r)) and you have fiber in your facility base, be sure that this information is provided.(#  L,d7. (Schedule S-1): Please be sure that the number of fiber miles of lit fiber (column (q)) is less than the total number of fiber miles (column (r)).(#  L,d8. (Schedule S-1): The number of equivalent 4khz channel miles (column (y)) should be  Lgreater than the number of miles of radio channel (column (x)), and the number of radio  L<channel miles (column (x)) should be greater than the number of radio system miles (column  L(w)). Any nonzero entry in column (w) should generally be matched with nonzero entries  Lin columns (x) and (y) ${ , ${  and vice versa. Be sure that all required data are provided in columns (w), (x), and (y).(#  L,d9. (Schedule S-1): If columns (z) and (aa) (carrier channel miles) are zero or blank, be sure all applicable data have been provided.(#  L,d10. (Schedule S-1): If column (aa) is more than 100 million or less than 1 million, recheck the number and be sure that the number of DS-1 miles is appropriately weighted by 24.(#  L[,d11. (Schedule S-2): The number of switches listed in column (b) should not be zero for a local exchange carrier.(#  L,d12. (Schedule S-2): If there are fewer than 1,000 access lines per switch, please check the  Ljnumber of switches (column (b)) and access lines (columns (c) through (i)). There may be too many switches indicated, too few access lines, or missing data.(#  L,d13. (Schedule S-2): If there are more than 15,000 access lines per switch, please check the  Ljnumber of switches (column (b)) and access lines (columns (c) through (i)). There may be too few switches indicated or too many access lines.(#  L>,d14. (Schedule S-2): If your entries in columns (c), (d), and (f) are less than .5% of the  LLentries in columns (c) through (i), verify that the amount of digital access in your facility base is this small. Please provide any missing data where applicable.(# d  L,d15. (Schedule S-2): If the ratio of column (d) to column (f) is less than 1 or more than 25, check the validity of data entered in columns (d) and (f).(#  L,d16. (Schedule S-2): If you provide nondigital access to main telephones, please check to make sure that there is a nonzero entry in Schedule S-2, column (e).(#"' ,C)C)UU +"Ԍ Lԙ,d17. (Schedule S-2): If column (f) is not a multiple of 24, please be sure that an appropriate footnote is provided as described in Instruction 7 of Schedule S-2.(#  L/,d18. (Schedule S-2): The total of columns (c) through (i) in Schedule S-2 should match  Lcolumn (h) minus column (g) in Schedule S-3. Total access lines should be the same no  LKmatter how categorized. In some cases a footnote may be required to explain discrepancies. Also, please make sure that special access lines are not included in Schedule S-2.(#  Ly,d19. (Schedule S-3): The total switched access lines, columns (b) through (f), should equal the sum of columns (c) through (i) on Schedule S-2.(#  L,d20. (Schedule S-3): Column (h) (Total Access Lines) divided by column (g) (Special Access  LLines) should typically be less than 100. If you provide special access and your ratio exceeds 100, further follow-up may be necessary.(#  Lj,d21. (Schedule S-4): If you have not included any interstate calls for column (d), note that  Lcolumn (d) should include all completed interlata toll interstate calls originat ${ ing ${  in your  Ljjurisdiction. Please review your submission to make sure you have provided all required data.(#  L,d22. (Schedule S-4): The number of billed interstate call access minutes (column (e)) divided  L=by the number of interstate calls (column d)) should approximate twice your average call  Lholding time. If this is not true, or if the above ratio is less than 6 minutes, check columns  L(d) and (e). Zero or missing data could be causing this. Make sure you have provided all applicable data and that both originating and terminating access minutes have been included.(#  L,d23. (Schedule S-4): The number of billed interstate call access minutes (column (e)) divided  Lyby the number of interstate calls (column (d)) should approximate twice your average call  Lholding time. If this is not true, or if the above ratio is more than 16 minutes, please check  Lcolumns (d) and (e). Zero or missing data could be causing this. Make sure that originating and terminating access minutes have been included.(#  LL,d24. (Schedule S-4): If you have not included any intrastate calls for column (f), note that  Lcolumn (f) should include all completed interlata toll intrastate calls originating in your  Ljjurisdiction. Please review your submission to make sure you have provided all required data.(#  L-,d25. (Schedule S-4): The number of billed intrastate call access minutes (column (g)) divided  L[by the number of intrastate calls (column (f)) should approximate twice your average call  L=holding time. If this is not true, or if the above ratio is less than 6 minutes, please check  L/columns (g) and (f). Zero or missing data could be causing this. Make sure you have  Lprovided all applicable data and that both originating and terminating access minutes have been included.(#  L-,d26. (Schedule S-4): The number of billed intrastate call access minutes (column (g)) divided  L[by the number of intrastate calls (column (f)) should approximate twice your average call  Lholding time. If this is not true, or if the above ratio is more than 16 minutes, check"' ,C)C)UU +"  LKcolumns (g) and (f). Zero or missing data could be causing this. Make sure that originating and terminating access minutes have been included.(# ATTACHMENT B T dThe clarification and corrections to Form M Schedules appear below. dSchedule B-5b, Analysis of Entries in Accumulated Depreciation (Account 3100) dDollar signs are placed in columns (i), (j), (k), (l), and (m) on line 32.  L.dSchedule B-6a, Analysis of Entries in Property Held for Future Telecommunications Use (Account 2002) dA dollar sign is removed from column (b) on line 1. dSchedule I-5b, Prepaid Taxes and Tax Accruals (Accounts 1300, 4070 and 4080) dDollar signs are placed in columns (h) and (i) on line 1. dSchedule I-6, Advertising dA dollar sign is placed in column (b) on line 8. dSchedule I-10, Analysis of Dividend and Interest Income dThe letter heading in column (d) is centered. dSchedule S-1, Outside Plant Statistics dCorrected heading in column (q) reads as follows: dFiber Miles Equipped with Electronics (Lit) dCorrected heading in column (r) reads as follows: dTotal Fiber Miles Deployed (Lit and Dark) dCorrected caption overriding columns (z), (aa) and (bb) reads as follows: dTotal Equipped Channel Miles (Cable and Microwave Systems) dSchedule S-2, Access Lines in Service By Technology dThe corrected title to Schedule S-2 reads as follows: "' ,C)C)UU +"Ԍ  SWITCHED ACCESS LINES IN SERVICE BY TECHNOLOGY TPT dSchedule S-4, Telephone Calls dCorrected caption overriding columns (h) and (i) reads as follows: dTotal Interlata Toll Calls dCorrected columns (e), (g) and (i) read as follows: d(e): Billed Access Minutes d(g): Billed Access Minutes d(i): Billed Access Minutes dSchedule S-6, Overseas Telephone and Related Services dA dollar sign in column (c) is moved from line 2 to line 1.