ÿWPCË 4q_ÂV:VȲ¡ÑU¸¦\!³,|ö0$¶¼é·B:0°¸ÙÑŠ; œ«í,È8L•T4!¥Æ¤»pjŠ©/Ë¿áÈH†Ð©˜ûÉò+tâÙù¦w?“_¼ç¤<û²tï™:¡ÂÅé2ûÌ¢re@YkMH³V:òv §Ó ÿÃÕ‚´Í‹‰7RÇ£ïb{M¬}ëR˜Ä¶b *ÃS¶ó—²þLÝ'{3³®Y-B¤I©zptö¦Ÿd\cƒJ¨Ôá lªw9­t‰ú•ý7¨)?"n&²'U\_N9T¯ª©Jû¥ÉËÒ‘ï.2t^ÔhÕ ˜·œ?Q§—†Ê6P)î…^},+;Ýœ-Š)gÊ’23`T›ú$C«Pž¨Ð`gà áöÒ›Ñêz‹Kgöšh}£wÓþ’÷ßÙŸë´¿]þŽ¥Á÷·)áD¸Iq»çIõ†Áb/r$q•¡ÈmÃö\·‘UÄ¥ïÛjíM1)ý¥þ8P;³‰öË‚FíXYh2 V$è*¡|s¥ºªe®ÙvÔkÌõÁlšïð!ÁÙ5›Cà?Zj €\ÚÝß, 'ڸ׀[ê`Ö4AÏÃÔÅàVþ†‡Œ U:¶ %ðU@ö6nF#!I 0(jN’w ”4ž² m´<þ6X9`("Courier 10cpiX*Ͼ¦ `(CG TimesScalable3|w«<þ6X9`("Courier 10cpiXôxþ6X@É“8Ç;X@*Ͼ¦ `(CG TimesScalable¼¼‹Ï¾¦ P쉊7û¼P*Ͼ¦ `(CG TimesScalableXXwϾ¦ P쉊7ûXP˜HP LaserJet IIISiØ,,,,,Ø,0($¡¡Ó€3Ž~$wpl¾…ÿU‹ÿÀÀÀÝ ƒ!ÝÝ  ÝÔ_ÔÔ€¼®˜XXXÔÔ€¼=»X¼®˜ÔÔ_Ôññ********************************************************€€€€Ð ° Ѐ€€€€€€€€€€€€€€€€€€€€€€€€NOTICEÌ********************************************************ÌÌThis€document€was€converted€fromÌWordPerfect€to€ASCII€Text€format.ÌÌContent€from€the€original€version€of€the€document€such€asÌheaders,€footers,€footnotes,€endnotes,€graphics,€and€page€numbersÌwill€not€show€up€in€this€text€version.ÌÌAll€text€attributes€such€as€bold,€italic,€underlining,€etc.€from€theÌoriginal€document€will€not€show€up€in€this€text€version.ÌÌFeatures€of€the€original€document€layout€such€asÌcolumns,€tables,€line€and€letter€spacing,€pagination,€and€marginsÌwill€not€be€preserved€in€the€text€version.ÌÌIf€you€need€the€complete€document,€download€theÌWordPerfect€version€or€Adobe€Acrobat€version,€if€available.ÌÌ*****************************************************************ÌÔ†ÿÿÔÔ†ÿÿÔÔ  ÔÔ  ÔÐ  ° Ðññà@ö ö ìàò òFEDERAL€COMMUNICATIONS€COMMISSIONó óˆÐ ° ÐÔ€Xf€X»¼=Ôà@ìàWASHINGTON,€D.C.€20554ˆÐ È ÐÌà@ŒŒ#ìàApril€15,€1987ˆÌÌÓ  ÓIn€reply€refer€to:ò òRAO€Letter€5ó óÐ ˆ Ø ÐÓ  ÓÌResponsible€Accounting€Officers€FCC€Form€MÌÌSUBJECT:€Responsible€Accounting€Officer€LettersÌÌà  àIt€has€been€apparent€for€some€time€now€that€there€is€a€need€for€a€communication€mediumÏto€disseminate€our€responses€to€requests€for€accounting€interpretations€of€general€applicability.€WeÏhave€decided€that€letters€addressed€to€the€FCC€Form€M€Responsible€Accounting€Officers€wouldÏbe€the€most€appropriate€means€of€communicating€to€all€subject€carriers€our€accountingÏinterpretations€and€standard€practice€expectations.ÌÌà  àAccordingly,€we€are€establishing€a€numbering€system€for€our€Responsible€AccountingÏOfficer€(RAO)€letters.€You€should€already€have€received€four€RAO€Letters€which€should€beÏnumbered€as€follows:ÌÌRAO€Letter€1€--€Dated€September€3,€1986,€on€the€Treatment€of€Depreciation€Differences;ÌÌRAO€Letter€2€--€Dated€December€23,€1986,€on€the€Publication€of€Part€32;ÌÌRAO€Letter€3€--€Dated€January€15,€1987,€on€the€Suggested€Item€Lists;€andÌÌRAO€Letter€4€--€Dated€February€6,€1987,€on€the€Change€in€the€Corporate€Tax€RateÌÌà  àThis€letter€will€be€identified€as€RAO€Letter€No.€5.€The€letters€will€be€signed€by€the€Chief,ÏAccounting€and€Audits€Division€or€his€designee.€These€letters€will€be€issued€under€Section€0.291Ïof€the€Commission's€rules€and€are€subject€to€review€pursuant€to€Section€1.115€of€theÏCommission's€rules€within€30€days€of€the€mailing€date.€(See€Section€1.4(b)(4)€of€the€ÌCommission's€rules€).ÌÌà  àWe€will€maintain€a€notebook€of€these€letters€for€public€inspection€at€our€Offices€at€2000ÏL€Street€N.W.,€Washington.€D.C.ÌÌà  àIf€you€have€any€questions€contact€the€Chief€of€the€Accounting€Systems€Branch€at€(202)Ï418„0810.€ÌÌà  àà ` àà ¸ àà  àà h àà À àà  àà p àSincerely,ÌÌà  àà ` àà ¸ àà  àà h àà À àà  àà p àGerald€W.€BrockÐ (-x(+ Ðà  àà ` àà ¸ àà  àà h àà À àà  àà p àChief,€Accounting€and€Audits€Division