WPCI 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|x*Courier 10cpiCG Times (Scalable)HPLAIISI.WRSx  @,,,$X@?xxx,wx6X@8;X@3ANE,, P7P4@NE,"!3_ p^78wC;,[hXw P7XP77\\%777t7ZZZZ`dd)B_`-vR\\mZCew_wVjQwZ\ZbdHeHr_~VwZqqhvgd|||||||||||||||||||||||||||||||..;\\n77@`.7..\\\\\\\\\\..```\nnwwnew.Sn\wnwnewnnne...M\7\\S\\.\\%%S%\\\\7S.\SwSSS7+7`|||%\7\\7n7||||%%77:\7S7||n.7\\\\+\7z=\`7z[BZ777_Y.77<\ennnnnnwnnnn....ww`wwwwnne\\\\\\S\\\\....\\\\\\\Ze\\\\S\2.TZn@@ Courier 10cpiTimes New Roman (TT)Arial (Bold) (TT)Times New Roman (Bold) (TT)?xxx,wx6X@8;X@3ANE,, P7P4@NE,"!3_ p^758wC;,[hXw P7XP7zC;,"sXz_ p^7X7Rr1H]tȐOpen FileHelv " P&Filename:/ P) PHHHHHH&..MH.4..........444)UC>>C83CC$C8RCC3C>38CCWCC8+.).).)...H....$..C..),,2HHH.)\..\3RHHHH)) .\Z$CHHC.....F.4F.%35*.EEE)CCCCCCR>8888CCCCCCC4CCCCCC3.))))))>))))).......3......."5@^$88ZC!!';!8888888888;;;8fCCIIC>NI3C8TINCNIC>IC_CC>/8!88388883T8888!383I333"";!!!!()!8>C8C8C8C8C8eZI3C8C8C8C8I8N8N8N8N8I8I8I8I8C3C8I8N>N8C3I8C8C8C8C8I3I3I3C8C8C8N8N8NN8N8I8I8(>!>!!>3C388)I8I8N8e_I!I)C3C3N#68!>88888%%TT8!JJ8T!!!8e!!88ee!e!!t!7777;c==i(:;SH2PciS88MMMBW7C>I:I5A1I787<=,>,F:M5I7PEME@H?=LLLLLLLLLLLLLLLLLLLLLLLLLLLLLLL$88ZC!!';!8888888888;;;8fCCIIC>NI3C8TINCNIC>IC_CC>/8!88388883T8888!383I333"";LLL8!e88!eC!eLLLL!!#8e!e3!_LLC!88888!J%8;!J8(7!!!:6!!%8TTT>CCCCCCeICCCCIINNNNN;NIIIICC>888888Z3888888888887>888838"5@^2CRee$CCeq2C28eeeeeeeeee88qqqY{oCN{oo{{C8C^eCYeYeYCee88e8eeeeCN8eeeeY`(`m2CC!CCPSCeeYYYYYY{Y{Y{Y{YC8C8C8C8eeeeeeeeeeYeeeeeoeeYYYYY{Y{Y{YeeeeeePeCeCCCeNe{8{SeeeCSoNoNNF2[eCYeeeee7>e<e<CCYYeCCeeCYCeY{{{{CCCCqoeYYYYYYYYYYY8888eeeeeeeneeeeeee2`@`@@@ "5@^..J8 1..........111.U88<<83A<*8.Ed<d<BBYYdBBddBYBdYzzzzBBBBqodYYYYYYYYYYY8888dddddddnddddddd"5@^2Boddȧ8BBdr2B28ddddddddddBBrrrdzNdzoȐB8BtdBdoYoYBdo8Bo8odooYNBodddYO,Oh2BB!BBPRBdodddddȐYYYYYN8N8N8N8oddddooooddoddddzodddYYYYYYddddooPoNoNBNodo8RoodȐYYoNoNNF2ldBdddddd d2"5@^2Coeeɧ8CCes2C28eeeeeeeeeeCCssse{Ne{oɑC8CueCeoYoYCeo8Co8oeooYNCoeeeYO,Oi2CC!CCPSCeoeeeeeɑYYYYYN8N8N8N8oeeeeooooeeoeeee{oeeeYYYYYYeeeeooPoNoNCNoeo8SooeɑYYoNoNNF2meCeeeeee?[]_{|}~"`H2 : ^ENluuNNNuNNNNuuuuuuuuuuNNhN[}NNNuuNhuhuhNuuAAuAuuuuV[AuuuuhhuhuuuuuuNuuuuuuuuuAhhhhhhhhhhNANANANAuuuuuuuuuuhuuuuuuuuuuuuuuuuuuuuuuuuuAuuuuuuuuuFAuuuuuu~Y}u}uuuuuuuuugNuuNNNWxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxNuuuNh__uuuuuuRuuuuRNNyyu<<uuuuuNyuR"uyuuNNxNuuuuNuhulcuhhNNNNh[huhNAhhuhuuuhhNuhNNuuuuuuuNuhN2I> ;1E"`H2 : ^ENluuNNNuNNNNuuuuuuuuuuNNu[pNNNuuNuhhRuANAuh[NuuuhuuuuuuuuuNuuuuuuuuAuuuuuhhhhh[A[A[A[AuuuuuuuuuuuuuuuuuuuuuuuuuuAuuuuuuu[Auuuu[uuuuuuhNuuNNNWxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxNuuuNuccuuuuuuRuuuuRNNu<<uuuuuNuR"uuuNNxNuuuuNuhupcuuuNNNNh[hhh[Ahhuhuuuhh[uhNNuuuuuuuNuhN"Sh5^;C]ddCCCdCCCCddddddddddCCȲdxN`xoȐCCCddCdoYoYFdo8Co8odooYNCodddYdddddddddCddddddddo8dddddϐYYYYYN8N8N8N8oddddooooddoddddxoddddddodddddddddood8doddrddoddN8ooddddoNododdddooooȐdYCddCCCWxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxNdddCdUUddddddFddddFCCssd44ddzzddd~ooCsdF"Ȑdsd岲dCCȐzȲxCddodȐȅdCdYdsȐ`ȐȐȮzȐUvŐdȐddCCCCŐzozoYNYYYN8YooYdYzzdzddYYzozzzNdzYzzzzCCdddddddzCzdYC2I a< #^\  P6Q,P# FEDERAL COMMUNICATIONS COMMISSION  Y - #XP\  P6Q[hXP#Washington, D.C. 20554 T %;August 19, $wP   $wP 1987 T TIn reply refer to:  X-X(# lRAO Letter 8 X(#P Responsible Accounting Officers Accounting for the tax timing difference associated with IRS Summary Assessment  xIn recent weeks, several companies have received permission, pursuant to the provisions of Section 31.176:2 of the Commission's rules, to normalize the tax timing differences related to the payment of an IRS Summary Assessment recorded in Account 139, Other deferred charges. These payments included an interest expense element which is currently deductible for tax purposes. These companies intended to take a deduction for the interest portion of the payment for tax return purposes, while the interest portion remains recorded in Account 139 for book purposes. xThe purpose of this letter is to inform all reporting companies that we view the deduction of the interest portion of the disputed taxes as a tax timing difference as long as the interest portion remains in Account 139 for book purposes, and to remind them that Part 31 of the Commission's rules require $wP s $wP  tax timing differences to be flowed through in the current period unless they have obtained permission under Section 31.176:2, to do otherwise. xThis letter is issued under Section 0.291 of the Commission's rules. Applications for review under Section 1.115 of the Commission' $wP s rules must be filed within 30 days from the  Y-date indicated above (See Section 1.4(b)(4) of the Commission's rules). xIf you have any questions contact the Chief of the Accounting Systems Branch at (202) 4180810. x` `  hh@hppSincerely, x` `  hh@hppKenneth P. Moran,(#p x` `  hh@hppActing Chief x` `  hh@hppAccounting and Audits Division