WPC3 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  @,,,$X@?xxx,wx6X@8;X@*8wC;,[hXw P7XP+ANE,, P7P7zC;,"sXz_ p^7X44WW#444t4VVVV\__'>Z\+pN|WWxxxgVC`qZqReMqVWV]_E`ElZxRqV|kxkcpa_vvvvvvvvvvvvvvvvvvvvvvvvvvvvvvv,,8WWi44=\,4,,WWWWWWWWWW,,\\\Wiiqqi`zq,OiWqzizqi`qiii`,,,IW4WWOWW,WW##O#WWWW4O,WOqOOO5)5\vvv#W4WW4i4vvvv##447W4O4vvi,4WWWW)W4t:W\4tV>V444ZT,449W`iiiiiiqiiii,,,,qqzzzzz\zqqqqii`WWWWWWOWWWW,,,,WWWWWWWV`WWWWOW2F@@Zl @ "5@^#77XB!!&:!7777777777:::7eBBGGB=MG2B7SGMBMGB=GB]BB=.7!77277772S7777!272G222!!:!!!!')!7=B7B7B7B7B7cXG2B7B7B7B7G7M7M7M7M7G7G7G7G7B2B7G7M=M7B2G7B7B7B7B7G2G2G2B7B7B7M7M7MM7M7G7G7'=!=!!=2B277)G7G7M7c]G!G)B2B2N#57!=77777%$SS7!II7S!!!7c!!77cc!c!!t!6666:b<G>d<d<BBYYdBBddBYBdYzzzzBBBBqodYYYYYYYYYYY8888dddddddnddddddd"5@^:N_uuõ*NNu:N:AuuuuuuuuuuAAhרN[ШܨNANmuNhuhuhNuuAAuAuuuuN[Auuuuhp/p~:NN'NN]`NuuhhhhhМhhhhhNANANANAuuuuuuuuuuhuuuuuuuhhhhhhhhuuuuuu]uNuNNNu[uA`uuuШN`[[NQ:iuNhuuuuu@HuFuFNNhhuNNuuNhNFtN捍:]@tuuCzsffz:N_uuõ*NNu:N:AuuuuuuuuuuAAhרN[ШܨNANmuNhuhuhNuuAAuAuuuuN[Auuuuhp/p~NuhuuNNеNNhhQuN[N:Nuuuu/uN@uNu]FFNi:NFHuhМNNNNuhhhhhhhhhhhAAAAuuuuuuuuuuuuuu"5@^2Boddȧ8BBdr2B28ddddddddddBBrrrdzNdzoȐB8BtdBdoYoYBdo8Bo8odooYNBodddYO,Oh2BB!BBPRBdodddddȐYYYYYN8N8N8N8oddddooooddoddddzodddYYYYYYddddooPoNoNBNodo8RoodȐYYoNoNNF2ldBdddddd %(/3"`H2 : ^ENluuNNNuNNNNuuuuuuuuuuNNhN[}NNNuuNhuhuhNuuAAuAuuuuV[AuuuuhhuhuuuuuuNuuuuuuuuuAhhhhhhhhhhNANANANAuuuuuuuuuuhuuuuuuuuuuuuuuuuuuuuuuuuuAuuuuuuuuuFAuuuuuu~Y}u}uuuuuuuuugNuuNNNWxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxNuuuNh__uuuuuuRuuuuRNNyyu<<uuuuuNyuR"uyuuNNxNuuuuNuhulcuhhNNNNh[huhNAhhuhuuuhhNuhNNuuuuuuuNuhN"Sh5^;C]ddCCCdCCCCddddddddddCCȲdxN`xoȐCCCddCdoYoYFdo8Co8odooYNCodddYdddddddddCddddddddo8dddddϐYYYYYN8N8N8N8oddddooooddoddddxoddddddodddddddddood8doddrddoddN8ooddddoNododdddooooȐdYCddCCCWxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxNdddCdUUddddddFddddFCCssd44ddzzddd~ooCsdF"Ȑdsd岲dCCȐzȲxCddodȐȅdCdYdsȐ`ȐȐȮzȐUvŐdȐddCCCCŐzozoYNYYYN8YooYdYzzdzddYYzozzzNdzYzzzzCCdddddddzCzdYC b<#XP\  P6Q[hXP#M #^\  P6Q,P#FEDERAL COMMUNICATIONS COMMISSION#XP\  P6Q[hXP# UWASHINGTON D C 20554 T TDecember 23, 1987 T TIn reply refer to:  X- RAO Letter 10 X(# X(#PResponsible Accounting Officer Part 32 - Uniform System of Accounts for Class A and Class B Carriers -- List of Retirement Units   !xSection 31.8 of Part 31 of the Commission's accounting rules prescribes the list of  xretirement units that should be used by the carriers. Any carrier with annual operating revenues  xin excess of $1 million may use smaller units which are subdivisions of the units prescribed in  xthis section provided its practice in this respect is consistent and it notifies the Commission 90  xYdays before (1) commencing such use, (2) making any change therein, or (3) discontinuing such use. (See Section 31.8 of the Commission's rules).   xIn lieu of the retirement units prescribed in Section 31.8 with respect to a particular  xaccount, a carrier may, after obtaining specific approval by the Commission, establish and  xmaintain its own list of retirement units for a portion or all of the plant in any such account. The  x[considerations underlying the selection of items as retirement units shall be submitted for  xCommission approval. An up-to-date list of such retirement units shall be maintained for each accounting area. The list shall be available for inspection at any time.   \xWhen Part 32, Uniform System of Accounts for Telecommunications Companies, was  xZadopted in May 1986, no list of retirement units was included. The Commission decided the  xYretirement units list, as a part of the regulation, was not necessary because as a matter of actual  xpractice at the Federal level, companies had been submitting and justifying their own asset  x.groupings for depreciation purposes and had not been constrained by a uniform list. The  xxCommission stated, however, that the requirement for submitting retirement units lists to the Commission for approval was still necessary.  Y-  xAccordingly, we are requiring Class A carriers, as defined in Part 32 of the rules , to  xLsubmit an updated list of retirement units by Part 32 accounts. It is requested that lists be  xhsubmitted by January 30, 1988 to the Chief, Accounting and Audits Division, Common Carrier Bureau, 2000 L Street, N. W., Suite 812, Washington, D. C. 20554. ")0*0*0*]*"Ԍ   xThis letter is issued under Section 0.291 of the Commission's rules. Applications for  xreview under S $Q ection 1.115 of the Commission's rules must be filed within 30 days from the 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 x` `  hh@hppChief, Accounting and Audits Division