WPC  2 BPZ Courier 10cpi3|w>x6X@8;X@HP LaserJet IIISi in front 812HPLASIII.PRSx  @H zX@2<;L Z 3|wCourier 10cpiCG Times (Scalable)CG Times Bold (Scalable)HP LaserJet IIISi in front 812HPLASIII.PRSx  @H zX@*2Z> o> ?xxx,wx6X@8;X@ANE,, P7P@NE,"!3_ p^78wC;,[hXw P7XP7zC;,"sXz_ p^7X     "`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~CdzYzzzzCCdddddddzCsdYC2F`} "Sh5^;C]ddCCCdCCCCddddddddddCCȲdxN`xoȐCCCddCdoYoYFdo8Co8odooYNCodddYdddddddddCddddddddo8dddddϐYYYYYN8N8N8N8oddddooooddoddddxoddddddodddddddddood8doddrddoddN8ooddddoNododdddooooȐdYCddCCCWxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxNdddCdUUddddddFddddFCCssd44ddzzddd~ooCsdF"Ȑdsd岲dCCȐzȲxCddodȐȅdCdYdsȐ`ȐȐȮzȐUvŐdȐddCCCCŐzozoYNYYYN8YooYdYzzdzddYYzozzzNdzYzzzzCCdddddddzCzdYC a< #^\  P6Q,P# FEDERAL COMMUNICATIONS COMMISSION #XP\  P6Q[hXP# WASHINGTON, D.C. 20554 l IJuly 1. 1987 l l7IN REPLY REFER TO:  X-(#)l RAO Letter 7 Đ(#U Responsible Accounting Officers Part 32, Uniform System of Accounts for Class A and Class B Carriers- Questions and Answers  Since the adoption of Part 32, we have had a number of requests for clarification of   certain aspects of the system. These inquiries were the topic of discussions at various meetings   with carriers, telephone associations, and other interested parties. We believe that the questions   iare pertinent to the implementation of the new system and that a generally distributed list of   these questions along with the answers should give carriers a better understanding of the rules and ease the transition to the new Part 32. These questions and answers are attached.  This letter and the attachment are issued under Section 0.291 of the Commission's rules.   wApplications for review under Section 1.115 of the Commission's rules must be filed within 30  Y-days from the date indicated above (See Section 1.4(b)(4) of the Commission's rules). If you have any questions contact the Chief of the Accounting Systems Branch at (202) 4180810.  ` `  hh,VSincerely,  ` `  hh,VClifford M. Rand ` `  hh,VhActing Chief,(# ` `  hh,VhAccounting and Audits Division(# Attachment"!0*0*0*""     UPart 3 2 X` hp x (#%'0*,.8135@8: