WPCC 2 B;P Z Courier 10cpiCourier 10cpiCG Times (Scalable)CG Times Bold (Scalable)HP LaserJet IIISi in front 812HPLASIII.PRSx  @H zX@2< L"NX3|w*Courier 10cpiCG Times (Scalable)HPLAIISI.WRSx  @,,,$X@?xxx,wx6X@8;X@4ANE,, P7P5@NE,"!3_ p^78wC;,[hXw P7XP55XX#555t5WWWW]``'?[]+qN~XXzzzhWCar[rSfNrWXW^`EaEm[ySrW~lzldqb`wwwwwwwwwwwwwwwwwwwwwwwwwwwwwww,,8XXj55>],5,,XXXXXXXXXX,,]]]Xjjrrja{r,OjXr{j{rjarjjja,,,JX5XXOXX,XX##O#XXXX5O,XOrOOO5)5]www#X5XX5j5wwww##557X5O5wwj,5XXXX)X5u:X]5uW?W555[U,55:Xajjjjjjrjjjj,,,,rr{{{{{]{rrrrjjaXXXXXXOXXXX,,,,XXXXXXXWaXXXXOX2.TZn@@ Courier 10cpiTimes New Roman (TT)Times New Roman (Bold) (TT)Arial (Bold) (TT)?xxx,wx6X@8;X@4ANE,, P7P5@NE,"!3_ p^768wC;,[hXw P7XP7zC;,"sXz_ p^7X      QQQQQQ&<<`H$$*?$<<<<<<<<<<???:$$'e<e<CCYYeCCeeCYCeY{{{{CCCCqoeYYYYYYYYYYY8888eeeeeeeneeeeeee"5@^..J8 1..........111.U88<<83A<*8.Ed<d<BBYYdBBddBYBdYzzzzBBBBqodYYYYYYYYYYY8888dddddddnddddddd"5@^2Boddȧ8BBdr2B28ddddddddddBBrrrdzNdzoȐB8BtdBdoYoYBdo8Bo8odooYNBodddYO,Oh2BB!BBPRBdodddddȐYYYYYN8N8N8N8oddddooooddoddddzodddYYYYYYddddooPoNoNBNodo8RoodȐYYoNoNNF2ldBdddddd/`C8,A(vX`2p NQX7PC2,CXP\  P6QXP .7UC2,$XU4  pQXx (#%'0*,.8135@8: '> 0"`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[uhNNuuuuuuuNuhN2P:?C"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`ȐȐȮzȐUvŐdȐddCCCCŐzozoYNYYYN8YooYdYzzdzddYYzozzzNdzYzzzzCCdddddddzCzdYC b<#^\  P6Q,P#  FEDERAL COMMUNICATIONS COMMISSION ă  Y -#XP\  P6Q[hXP#WASHINGTON, D.C. 20554 *April 15, 1987 In reply refer to: X-X(#Pl RAO Letter 5 ĐX(#P Responsible Accounting Officers FCC Form M SUBJECT: Responsible Accounting Officer Letters   LxIt has been apparent for some time now that there is a need for a communication medium  x;to disseminate our responses to requests for accounting interpretations of general applicability.  xWe have decided that letters addressed to the FCC Form M Responsible Accounting Officers  xwould be the most appropriate means of communicating to all subject carriers our accounting interpretations and standard practice expectations.   kxAccordingly, we are establishing a numbering system for our Responsible Accounting  xiOfficer (RAO) letters. You should already have received four RAO Letters which should be numbered as follows:  Y(-RAO Letter 1 -- Dated September 3, 1986, on the Treatment of Depreciation Differences; RAO Letter 2 -- Dated December 23, 1986, on the Publication of Part 32; RAO Letter 3 -- Dated January 15, 1987, on the Suggested Item Lists; and RAO Letter 4 -- Dated February 6, 1987, on the Change in the Corporate Tax Rate   xThis letter will be identified as RAO Letter No. 5. The letters will be signed by the  xChief, Accounting and Audits Division or his designee. These letters will be issued under  xhSection 0.291 of the Commission's rules and are subject to review pursuant to Section 1.115 of the Commission's rules within 30 days of the mailing date. (See Section 1.4(b)(4) of the Commission $H 's rules ).   LxWe will maintain a notebook of these letters for public inspection at our Offices at 2000 L Street N.W., $H  Washington. D.C.   xIf you have any questions contact the Chief of the Accounting Systems Branch at (202) 4180810. x` `  hh@hppSincerely, x` `  hh@hppGerald W. Brock x` `  hh@hppChief, Accounting and Audits Division