TABLE I - COST AND REVENUE TABLE

GENERAL INSTRUCTIONS

 

Table I requires annual reporting, on an end-of-the-year basis, of revenue, expense, reserve and investment data for all aspects of the carriers' operations.

 

ROW INSTRUCTIONS

 

  Each row is an element related to a study area's revenue or revenue requirement.

 

Row     Item Description

 

            Revenues

 

1010.   Basic Local Services - The total of Account 5000.

 

1020    Network Access Services - The total of Accounts 5081 through 5083.

 

1030    Toll Network Services - The total of Account 5100.

 

1040    Miscellaneous - The total of Account 5200.

 

1045    Nonregulated - The balance of Account 5280.  Note: Do not include uncollectibles in this row, see Row 1060.

 

1060    Uncollectibles - The total of Account 5300, which includes uncollectible regulated and nonregulated revenues.  This amount is normally a positive amount to be subtracted from revenues in the calculation of Row 1090.

 

1090    Total Operating Revenues - The total of Rows 1010 through 1045 less Row 1060.

 

            Expenses

 

1120    Plant Specific - The total of Accounts 6110, 6120, 6210, 6220, 6230, 6310 and 6410.

 

1130    Plant Non-Specific - The total of Accounts 6510 and 6530.

1140    Customer Operations Marketing - The total of Account 6610.

 

1150    Customer Operations Services - The total of Account 6620.

 

1160    General & Administrative - The total of Accounts 6720 and 6790.

 

1170    Access - The balance of Account 6540.

 

1180    Depreciation/Amortization - The total of Account 6560.

 

1185    FCC Expense Adjustment - This amount shall contain the net of: (1) expense and other tax items not included above which the Commission has expressly allowed for ratemaking purposes; and (2) expense and other tax items included above which the Commission has expressly excluded for ratemaking purposes.  A positive value represents a net allowance and a negative value represents a net disallowance.

 

1190    Total Operating Expenses - The total of Rows 1120 through 1185.

 

            Other Operating Items

 

1290    Other Operating Income/Losses - This amount shall contain the net of Accounts 7100 and 7990. 

 

            Non-operating Items

 

1320    Income Effects of Jurisdictional Ratemaking Differences (Net) (Revenue) - ­The balance of Account 7910.  A positive value represents income and a negative value represents a loss.

 

1330    Extraordinary Items (Revenue) - The total of Account 7600.  Amounts excluded from ratemaking are removed in Row 1370.  A positive value represents an income and a negative value represents a loss.

 

1365    Non-operating Income and Expenses - The total of Account 7300.  A positive value represents an income and a negative value represents a loss.

 

1370    FCC Non-operating Adjustment (Expense) - This amount shall contain the net of: (1) non-operating items not included above which the Commission has expressly allowed for ratemaking purposes; and (2) non-operating items included above which the Commission has expressly excluded for ratemaking purposes.  A positive value represents an expense and a negative value represents income.  This row will NOT include any AFUDC as a Part 65 Adjustment.

 

1390    Total Non-operating Items (Expense) - The total of Row 1370 less Rows 1320, 1330, and 1365.  A positive amount represents an expense and a negative value represents income.

            Federal Income Taxes

 

1510    Fixed Charges - Enter on this row only those amounts from Account 7500 that are attributable to operating fixed charges. The amount of operating fixed charges are obtained from total fixed charges less fixed charges attributable to non-operating net investment.  Non-operating fixed charges are calculated by taking the ratio of non-operating net investment to the total net investment times total fixed charges.

 

1520    IRS Income Adjustment - This amount is the difference between taxable income reported for IRS purposes and the taxable income shown in accordance with Part 32. A positive value represents a net increase to taxable income and a negative value represents a net decrease to taxable income.

 

1530    FCC Taxable Income Adjustment - This row shall contain the net of: (1) taxable income not included above which the Commission has expressly allowed for ratemaking purposes; and (2) taxable income included above which the Commission has expressly excluded for ratemaking purposes. A positive value represents a taxable income allowance and a negative value represents a taxable income disallowance.

 

1550    FCC Investment Tax Credit Adjustment - This row shall contain the net of: (1) ITC not include above which the Commission has expressly allowed for ratemaking purposes; and (2) the ITC included above which the Commission has expressly excluded for ratemaking purposes.  A positive value represents a net allowance to amortized investment tax credit and a negative value represents a net disallowance.

 

1595    Taxes – Federal, State, & Other - For Column (b), enter the total of Account 7200.  For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual.  For Columns (d) and (e), enter the amount applicable to SNFA, Intra-Company, and Other Adjustment.  For columns (f) through (v), enter the amount between the state and interstate jurisdictions pursuant to Section 36.412, and allocate the interstate amount among the access elements pursuant to Section 69.402(a). This should also include Net Federal Income Taxes as follows: Total Operating Revenues (Row 1090), Other Operating Income/Losses (Row 1290), IRS Income Adjustment (Row 1520), and FCC Taxable Income Adjustment (Row 1530) less Total Operating Expenses (Row 1190), Total Non-operating Items (Row 1390), Operating State Taxes, Operating Local Taxes, Operating Other Taxes, and Fixed Charges (Row 1510) times the applicable statutory federal income tax rate, less Investment Tax Credit Amortization and FCC Investment Tax Credit Adjustment (Row 1550).  Note: This amount represents what was reported on Rows 1490 and 1590 in prior years (1990 – 1998).

 

            Plant-In-Service

 

            Plant-In-Service - All investment data reported in Columns (f) through (v) must be average investment calculated by one of two methods: (1) divide the sum of the average monthly investments by the number of months in the reporting period; (2) divide the sum of (a) one half of the investment balance at the end of the previous year, (b) one half of the investment balance at the end of the current reporting period, and (c) the end of the month investment balances for each month in the current reporting period, excluding the final month, by the number of months in the reporting period.  Investment data reported in Columns (b), (c) and (d) are reported as booked at the end of the current reporting period. 

 

1620    Support Plant- The total of Account 2110.

 

1630    Operator Systems Equipment - The balance of Account 2220.

 

1640    Central Office Equipment-Switching - The total of Accounts 2211 and 2212.   

 

1650    Central Office Equipment-Transmission - The total of Account 2230.

1660    Cable and Wire Facilities - Account 2410.

 

1670    Information Origination/Termination Equipment - The total of Account 2310.

 

1680    Amortizable Assets - Accounts 2680 and 2690.

 

1690    Total Plant-In-Service - The total of Rows 1620, 1630, 1640, 1650, 1660, 1670 and 1680.

 

            Other Investments

 

1705    Other Jurisdictional Assets-Net - The balance of Account 1500.  A positive value represents an increase to assets and a negative value represents a decrease to assets.

 

1710    Property Held for Future Telecommunications Use – The balance of Account 2002.  Note: Property owned and held for longer than two years must be excluded from the ratebase and ratemaking considerations by inclusion of the original costs and associated accumulated depreciation in Column (d) – Adjustments.

 

1720    Telecommunications Plant Under Construction - The balance of Account 2003. Note: Construction projects that have been suspended for six months or more must be excluded from the ratebase and ratemaking considerations by inclusion of all direct and indirect costs in Column (d) – Adjustments.

 

1730    Plant Acquisition Adjustment - The balance of Account 2005. Amounts excluded from ratemaking are removed in Row 1780.

 

1740    Investment in Nonaffiliated Companies - Enter the amounts from Account 1410 that are attributable to the acquisition cost of the Company’s investment in securities issued or assumed by nonaffiliated companies and individuals, and also its investment advances to such parties and special deposits of cash for more than one year from date of deposit.   The amount directly related to Class B Rural Telephone Bank Stock shall be included in the rate base.  Amounts excluded from ratemaking are removed in Row 1780.

 

1750    Other Deferred Charges - The balance of Account 1438. Amounts excluded from ratemaking are removed in Row 1780.

 

1760    Inventories - The balance of Account 1220.

 

1770    Cash Working Capital - This amount equals that portion of investment required to meet current expenses. The calculation of this amount shall take into account revenue and expense items, which are received or paid for before the service is rendered and expense items received or disbursed after the service is rendered. This amount must be developed pursuant to CC Docket 86-497.

 

1780    FCC Investment Adjustment - This amount shall contain the net of: (1) non-operating items not included above which the Commission has expressly allowed for ratemaking purposes; and (2) non-operating items included above which the Commission has expressly excluded for ratemaking purposes.  A positive value represents a net allowance and a negative value represents a net disallowance. This row will NOT include any Telecommunications Plant Under Construction as a Part 65 Adjustment.

 

1790    Total Other Investments - The total of Rows 1705 through 1780.

 

            Reserves

 

1820    Accumulated Depreciation - The total of Accounts 3100 and 3200.

 

1830    Accumulated Amortization - The total of Account 3400.

 

1840    Deferred Operating Income Taxes - The total of Accounts 4100 and 4340.

 

1850    Customer Deposits - The balance of Account 4040. This amount is separated between state and interstate by application of the interstate plant factor or special study. The interstate plant factor is calculated by dividing interstate plant-in-service by total plant-in-service. [1]

 

1865    Other Long-term Liabilities and Deferred Credits - The balance of Account 4300.  Amounts excluded from ratemaking are removed from Row 1885.

 

1882        Deferred Tax Liabilities – The balance of Accounts 4341 and 4361.

 

1883    Other Jurisdictional Liabilities and Deferred Credits - The balance of Account 4370.

 

1885    FCC Reserve Adjustment - This amount shall contain the net of:  (1) reserve items not included above which the Commission has expressly included for ratemaking purposes; and (2) reserve items included above which the Commission has expressly excluded for ratemaking purposes. A positive value represents a net reserve allowance and a negative value represents a net reserve disallowance.

 

1890    Total Reserves - The total of Rows 1820 through 1885.

 

            Return Data

 

1910    Average Net Investment - The total of Rows 1690 and 1790 less Row 1890.

 

1915    Net Return - The total of Rows 1090 and 1290 less Rows 1190, 1390 and 1595.

 

1920    Rate of Return - Row 1915 divided by Row 1910, multiplied by 100.  Round to 2 decimal places.  All price cap companies should insert zeros in Columns (m), (n), (p), (r) and (s).

 

            Miscellaneous Data

 

1950    Lifeline Adjustment - Enter this amount pursuant to Section 54.411.

 

1960    Universal Service Fund – High Loop Cost - Universal service fund high loop cost support received for the reporting period as calculated by the universal service fund administrator pursuant to Sections 36.601 – 641 (rural carriers) or Section 54.309 (non-rural carriers).

 

 

 

TABLE I - COLUMN DESCRIPTIONS

 

Each column is a cost category, access element, or summary thereof, specified in the Commission's Rules.  Columns (b) and (c) shall be reported as booked.  Column (d) shall contain booked and the off-book adjustments necessary to arrive at the amount subject to separations.  The remaining columns shall be reported as adjusted.

 

ColumnDescription

 

b.         Total - This column reflects the operating results for each of the rows itemized in this report, and includes all regulated and nonregulated company operations for each row. These amounts are represented prior to separation between state and interstate jurisdictions and are reported as booked.

 

c.         Nonregulated - This column reflects the amount of each row pertaining to nonregulated activities in compliance with Docket 86-111. These amounts are reported as booked.

 

d.         Adjustments - This column reflects adjustments made to each row for costs related to shared network facility arrangements and intra-company subsidiary contracts.  This column also includes all remaining adjustments such as prior period adjustments and adjustments necessary to arrive at the amount subject to separations.  In addition, Part 36 study adjustments to reflect the reallocation of common power and common other costs between the COE accounts in Part 32 should be entered in this column.  The affected rows are 1630, 1640 and 1650. These amounts are reported as booked.

 

f.          Subject to Separations - This column reflects that portion of each row that must be allocated between state and interstate jurisdictions pursuant to Part 36 of the Commission's Rules.  Column (b) less Columns (c) and (d).  This amount also equals the total of Columns (g) and (h) except for those rows where a N/A appears in Column (g).

 

g.         State - This column reflects that portion of each row that is allocated to the state jurisdiction for which this schedule is being filed, pursuant to Part 36 of the Commission's Rules. The cost of detariffed CPE shall be entered in this column pursuant to Section 36.142.

 

h.         Interstate - This column reflects that portion of each row that is allocated to the interstate jurisdiction for which this schedule is being filed, pursuant to Part 36 of the Commission's Rules.

 

m.        Common Line - This column reflects those amounts that are assigned to the common line access elements pursuant to Part 69 of the Commission's Rules. 

 

Traffic Sensitive - These columns reflect those amounts that are assigned to the Traffic Sensitive Access elements and sub-elements pursuant to Part 69 of the Commission’s Rules.

 

n.         Switching - This column reflects that portion of each row associated with connection of toll lines to toll lines, or toll lines to local central offices, exclusive of equal access costs if the exchange carrier has a separate equal access rate element. The amounts entered in this column are applicable to the Local Switching Access element pursuant to Part 69 of the Commission's Rules.

 

 p.        Transport - This column reflects that portion of each line item applicable to charges assessed upon all interexchange carriers who use switching or transport facilities that are apportioned to the transport element or elements for purposes of apportioning net investment. The amounts entered in this column are assigned to the Transport Access elements pursuant to Part 69 of the Commission's Rules.

 

r.          Total Traffic Sensitive - This column reflects those amounts that are assigned to the Traffic Sensitive Access elements and sub-elements pursuant to Part 69 of the Commission’s Rules.  Note: This column is the total of Columns (n) and (p), plus Traffic Sensitive - Information (charges assessed upon all interexchange carriers who are connected to assistance boards through interexchange directory assistance trunks).

 

s.          Special Access - This column reflects that portion of each row applicable to the total of all sub-elements that have been established for the use of equipment or facilities assigned to the Special Access element for purposes of apportioning net investment.  The amounts entered in this column are assigned to the Special Access element pursuant to Part 69 of the Commission's Rules.

 

u.         Billing and Collection - This column reflects that portion of each row applicable to Billing and Collection services pursuant to Part 69 of the Commission's Rules.

 

v.         Interexchange (IX) - This column reflects that portion of each row applicable to Interexchange services pursuant to Part 69 of the Commission's Rules.

 

 

TABLE II - DEMAND ANALYSIS TABLE

 

ANNUAL DATA - END OF YEAR VIEW

 

GENERAL INSTRUCTIONS

 

Rows 2050 and 2060 of this table should contain annual data reported in thousands. Rows 2090 through 2150 should also be reported as end of the year data and reported in whole numbers. Any row/column data entry which contains UNE data must be accompanied by an explanatory footnote identifying the types of UNEs (e.g., “UNE-P”) that are included.

 

ROW INSTRUCTIONS

 

Row     Item Description

 

2050.   Total Premium traffic sensitive MOU are calculated using premium local switching revenues and the appropriate rates. Note: All reseller’s minutes should be added to the calculated minutes for this row.

 

2060.   Total Non-Premium traffic sensitive MOU are calculated using non-­premium local switching revenues and the appropriate rates.  Note: All reseller’s minutes should be added to the calculated minutes for this row.

 

2090.   Single Line Business Access Lines subject to the single line business interstate end user common line charge, pursuant to Sections 69.104(h) and (n) excluding company official, off-premises extensions, and special access.  Enter end-of-year, in-service amounts.  Include resold lines, pursuant to Section 51.617(a).

 

2100.   Residence Lifeline Access Lines for which the interstate end user common line charge, pursuant to Section 54.403 is reduced or waived. The decision to implement a lifeline plan is left to the individual state commission.  Enter end-of-year, in-service amounts.  Include resold lines, pursuant to Section 51.617(a).

 

2110.   Residence Non-Lifeline Access Lines subject to the residence interstate end user common line charge, pursuant to Sections 69.104(f), (g), and (n).  This count will include employee concession lines.  Enter end-of-year, in-service amounts.  Include resold lines, pursuant to Section 51.617(a).

 

2120.   Multiline Business Access Lines subject to the multiline business interstate end user common line charge, pursuant to Sections 69.104(b) and (o) including payphone lines, PBX trunks, Centrex CU trunks, hotel/motel LD trunks and Centrex CO lines.  Enter end-of-year, in-service amounts.  Include resold lines, pursuant to Section 51.617(a).

 

2140.   Access Lines Subject To A Special Access Surcharge are the number of lines subject to the special access surcharge pursuant to Sections 69.5(c) and 69.115.  Enter end-of-year, in-service amounts.

 

2150.   Total Billable Access Lines are lines billed the end user common line charge or the special access surcharge.  Enter the sum of Rows 2090 through 2140. 

   

 

COLUMN INSTRUCTIONS

Column

 

(bb)      Annual – For Rows 2050 and 2060, enter the calculated amount.  For Rows 2090 through 2150, enter the end of the year data for the reporting period.

 

 

TABLE III – POLE AND CONDUIT RENTAL CALCULATION INFORMATION

 

GENERAL INSTRUCTIONS

 

Table III requires annual reporting, on an end-of-the-year basis the financial and operational data for the carriers' operations.

 

 

Row     Item Description

 

Financial Information:

 

100      Telecommunications Plant-in-Service – Account 2001.

 

101      Gross Investment – Poles – Account 2411.

 

102      Gross Investment – Conduit – Account 2441.

 

200      Accumulated Depreciation – Total Plant-in-Service – Account 3100.

 

201      Accumulated Depreciation – Poles – Total accumulated depreciation – Poles Investment (Account 2411).

 

202      Accumulated Depreciation – Conduit – Total accumulated depreciation – Conduit Investment (Account 2441).

 

301      Depreciation Rate – Poles – Enter the depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission’s Rules.  If the depreciation rate is 5.1%, enter 5.10.

 

302      Depreciation Rate – Conduit – Enter the depreciation rate used by the carrier in accordance with Part 32, Section 32.2000(g) of the Commission’s Rules.  If the depreciation rate is 3.2%, enter 3.20.

 

401      Net Current Deferred Operating Income Taxes–Pole – Enter the portion of Account 4100 that represents pole investment.  Note: The amount that is reported on this row could be the booked amount, if the appropriate subsidiary records are maintained, or a calculated amount. If this amount is calculated, the proration formula used in the calculation must be the same as specified in the Order titled, Amendment of Rules and Policies Governing Pole Attachments, CC Docket No. 97-98, Implementation of Section 703(e) of the Telecommunications Act of 1996, CC Docket No. 97-151, FCC 01-170 (adopted May 22, 2001).  An amount not reported here can not be used to calculate attachment rates.

 

402      Net Current Deferred Operating Income Taxes–Conduit –Enter the portion of Account 4100 that represents conduit investment.  Also, see the note in Row 401.

 

403      Net Current Deferred Operating Income Taxes–Total – Account 4100.

 

404      Net Non-current Deferred Operating Income Taxes–Pole – Enter the portion of Account 4340 that represents pole investment.   Also, see the note in Row 401.

 

405      Net Non-current Deferred Operating  Income Taxes–Conduit– Enter the portion of Account 4340 that represents conduit investment.  Also, see the note in Row 401.

 

406      Net Non-current Deferred Operating  Income Taxes–Total – Account 4340.

 

501.1   Pole Maintenance Expense – Account 6411 (excluding pole rental expenses).

 

501.2   Pole Rental Expense – Account 6411 (excluding pole maintenance expenses).

 

501      Pole Expense – Account 6411 (Rows 501.1 + 501.2).

 

502.1   Conduit Maintenance Expense – Account 6441 (excluding conduit rental expenses).

 

502.2   Conduit Rental Expense – Account 6441 (excluding conduit maintenance expenses).

 

502      Conduit Expense – Account 6441 (Rows 502.1 + 502.2).

 

503      General & Administrative Expense – Account 6720.

 

504      Operating Taxes – The sum of Accounts 7210 through 7250.

 

Operational Data

 

601      Equivalent Number of Poles – The number of solely owned poles plus the sum of the products of the numbers of jointly owned poles times their ownership percentages.  Where the ownership percentage is unknown, assume 50%.  Do not include leased poles.  Include poles used to support both local loop and interoffice facilities.  Round to the nearest whole number.

                                                                                       

            Example:   

                                                                      Equivalent

             No. of Poles       % Ownership         No. of Poles

                     4                       10%                       0.4

                     8                       30%                       2.4

                     20                     50%                     10.0

                                                                          12.8 (rounded to 13)                      

 

Conduit System ‑ Pipes in the Conduit Systems account (Account 2441).  This includes conduit, whether underground, in tunnels, or on bridges (which is reusable in place), through which cables are pulled.  Include both local loop and interoffice facilities.

 

602      Conduit System Trench Kilometers – Total length of the trenches that contain the ducts.

 

603      Conduit System Duct Kilometers – The number of ducts times the trench kilometers.

 

700      Additional Rental Calculation Information – Enter (1) or (0).  Enter (1) if rental rates are developed for attachments other than to poles or conduit.  If none, enter (0).  If (1) is entered, a footnote is required that provides all account numbers and balances used to establish the additional rental rates.  

   

 

COLUMN INSTRUCTIONS

Column

 

(b)        Amount – Enter the ending balance for the reporting period for all rows, except Row 700, identified in Column (a).