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The Bureau directed Beehive to file additional supporting documentation for its actual demand and costs during recent years and designated many of the same issues that were the subject of  Tp-the investigation of Beehive's 1997 annual access tariff.\p\  zPl!- (#l#X\  P6G;P#эBeehive Telephone Company, Inc. and Beehive Telephone, Inc. Nevada, CC Docket No. 97249, Order  zP6"-Designating Issues for Investigation, 13 FCC Rcd 5142 (1998) (Beehive Designation Order, Transmittal No. 8).\ The Bureau also directed Beehive to  T=-provide detailed cost and accounting data for calendar years 1994, 1995, and 1996.H= zP$-ԍId. at 51465147.H"=J0*&&,,"Ԍ T-ԙ7.` ` On June 1, 1998, the Commission released a Memorandum Opinion and Order  T-concluding its investigation of Beehive's Transmittal No. 8.E^ zP5- (#ԍBeehive Telephone Company, Inc. and Beehive Telephone, Inc. Nevada, CC Docket No. 97249,  zP- &Memorandum Opinion and Order, 13 FCC Rcd 12275 (1998) (Beehive Tariff Investigation Order, Transmittal No.  zP-8).E In that Order, we found that Beehive failed to meet its burden of proof under Section 204(a)(1) of the Act, and further found that we could  Tg-not rely on Beehive's support documentation for the purpose of prescribing rates.wg zP-ԍBeehive Tariff Investigation Order, Transmittal No. 8 at 1.w We therefore prescribed rates for the services set forth in Beehive's Transmittal No. 8 based on the industry averages for comparably sized smaller LECs. On September 28, 1998, the Commission summarily  T-rejected Beehive's petition for reconsideration of Beehive Tariff Investigation Order, Transmittal No.  T-8. zP - (#ԍBeehive Telephone Company, Inc. and Beehive Telephone, Inc. Nevada, CC Docket No. 97249, Memorandum Opinion and Order, FCC No. 98241 (rel. September 28, 1998).  Tj-8.` ` On June 16, 1998, Beehive filed Transmittal No. 11 proposing to revise its FCC Tariff No. 1 to establish rates for tandem switched transport facility, tandem switched transport  T-termination, and transport interconnection (TIC) pursuant to the Commission's Access Charge Reform  T-Order. Beehive also proposed increasing premium and nonpremium local switching rates above prescribed levels. Beehive included cost and investment data for calendar years 1996 and 1997 in  Tm -support of its filing. On June 30, 1998, the Bureau released the Beehive Suspension Order rejecting Beehive's proposed local switching rates and suspending that portion of the tariff that proposed  T -tandem switched transport rates pursuant to the Access Charge Reform Order.  zP- (#ԍBeehive Telephone Company, Inc. and Beehive Telephone, Inc. Nevada, CC Docket No. 98108, Order, 13 FCC Rcd 12647 (1998). On October 7, 1998,  T -the Bureau released the Beehive Designation Order, Transmittal No. 11 designating for investigation Beehive's proposed rates for tandem switched transport facility, tandem switched transport  Tq-termination, and TIC.l^q4  zPE- (#lԍBeehive Telephone Company, Inc. and Beehive Telephone, Inc. Nevada, CC Docket No. 98108, Order  zP- &jDesignating Issues for Investigation, DA 982030 (rel. Com. Car. Bur., October 7, 1998). (Beehive Designation  zP-Order, Transmittal No. 11).l The Order required Beehive to justify its rates. The Order also required Beehive to comply with our regulations as set forth in 61.39(a) by providing explanations to  T -apparent inconsistencies in Transmittal No. 11.p Z  zP-ԍBeehive Designation Order, Transmittal No. 11 at 10.p As examples of such inconsistencies, Beehive was required to explain: (1) why it moved substantial amounts of its expenses from Utah to Nevada and from corporate operations and plant specific accounting categories to customer operations expense accounts; and (2) why it reported an increase of over 26 percent in net plant from Transmittal No. 8 to Transmittal No. 11. Beehive filed its Direct Case (Beehive Direct Case) on October 23, 1998. AT&T filed an opposition (AT&T Opposition) to Beehive's Direct Case on October 30, 1998. On November 6, 1998, Beehive filed a Rebuttal (Beehive Rebuttal). "0*&&,,"Ԍ T-0r III. PLEADINGS ă  S- A.` ` Calculation of Proposed Tandem Switched Transport Rates and the TIC Rate  T4-9.` ` Beehive states that it calculated its tandem switched transport facility rates, tandem switched transport termination rates, and TIC rates on the basis of historical data for the years 1996  T-and 1997.K xP6-ԍBeehive Direct Case at 25.K For each rate element under the old transport structure (premium and nonpremium local transport facility and local transport termination), Beehive contends it multiplied its access minutes of use by NECA's tariffed rate to determine "an extended price." This sum was, according to Beehive, divided into Beehive's transport revenue requirement. Beehive multiplied the ratio from this calculation by NECA's rates for the new transport restructure elements. This produced Beehive's  T-rates for those elements.:X zP -ԍId.:  Ti - 10.` ` AT&T contends that Beehive failed to meet its burden of proof under Section 204(a)(1) of the Communications Act to show that its proposed rates are just and reasonable. The Commission, argues AT&T, should either prescribe rates as in Transmittal Nos. 6 and 8, or allow a  T -partial authorization of Beehive's proposed rates.F  xPZ-ԍAT&T Opposition at 8.F  Tj- 11.` ` Beehive contends that its rates are lawful and reasonable.Gjz xP-ԍBeehive Rebuttal at 5.G If, however, we decide to prescribe Beehive's rates, Beehive argues that we must make available to it the underlying data and calculations of the methodology so that Beehive can comment.  S- B.` ` Increase of Interstate Net Plant for Beehive Nevada in 1996  T8- 12.` ` Beehive admits that it reported an increase in interstate net plant from Transmittal No.  T-8 to Transmittal No. 11 of over 26 percent.K  xP-ԍBeehive Direct Case at 24.K Beehive contends that this increase was the result of including the weighted dial equipment minutes (DEM) allocator, rather than the measured or  T-unweighted DEM allocator in the development of the switching revenue requirement.: zP-ԍId.: Beehive states that it has revised its rates using an unweighted DEM allocator, and set forth its revised rates in its  T9-Direct Case.:9,  zP#-ԍId.: " 0*&&,,"Ԍ T- 13.` ` AT&T contends that Beehive's cost support data does not support the position that the use of a weighted DEM allocator could account for Beehive's reported 26 percent increase in  T-interstate net plant.F xP-ԍAT&T Opposition at 7.F AT&T compared Beehive's original Transmittal No. 11 cost support data with revised cost support data filed by Beehive, and argues that the data supports less than a 3 percent increase. Therefore, states AT&T, Beehive has not adequately explained the 26 percent increase in interstate net plant.  T- 14.` ` Beehive states in its Rebuttal that AT&T wrongly assumed that the entire 26 percent  Th-increase in interstate net plant was associated with the incorrect use of the weighted DEM allocator.GhX xP` -ԍBeehive Rebuttal at 4.G Beehive argues that the majority of the increase is attributable to additional plant being placed in  T-service.Z  zP -ԍSee Beehive Rebuttal, Attachment 2.Z  S - C.` ` Movement of Expenses Between States and Accounts  T6 -15.` ` In its Direct Case, Beehive argues that its Transmittal No. 11 does not have "the  T -problems the Commission discovered in the Transmittal No. 8 documentation."K! z xP-ԍBeehive Direct Case at 20.K It contends that the Commission erred when it tentatively concluded that Beehive merely moved substantial expenses from  T -Utah to Nevada and between different expense accounts.:"  zPG-ԍId.: The only substantial movement between accounts Beehive admits to was a reclassification of $1,008,000 that it paid to JEI Enterprises, Inc. (JEI) in 1996 under a switching equipment lease. This reclassification was done by Beehive's auditor  T-in concurrence with the investigation of Beehive's Transmittal No. 8.#\ zP@- (#ԍBeehive Direct Case at 21. As noted in the Beehive Designation Order, Transmittal No. 11, the auditor's  &statement only address the representativeness of the balance sheet and income statement, and does not address the  zP-validity of the cost support data or rate development material. Id. at 10. Beehive states that the auditor examined the evidence supporting Beehive's classification of the 1996 expense as plant specific and  T-corporate operating expenses, and reclassified it to Account 6610 (Marketing).G$  zP-ԍId. at 22.G Beehive argues that the 1996 cost data for Transmittal No. 8 was based upon its preaudit accounting records, and that subsequent adjustments "created the appearance" that it was transferring expenses between Beehive  T-Utah and Beehive Nevada.A%R  zP"-ԍId. at 23.A Beehive contends that the rates it filed with Transmittal No. 11 are based on costs that are properly recorded in accordance with Part 32. It contends that changes made"%0*&&,," to the 1996 accounting data to comply with Part 32 cannot be cited to as a cause for rejecting the cost support data for Transmittal No. 11.  Tg-16.` ` Beehive contends that differences in reported 1996 operating expenses between Transmittal Nos. 8 and 11 show only that Beehive Utah's reported 1996 operating expenses decreased by $173,409, while Beehive Nevada's increased $40,969. Beehive contends that these differences are  T-not significant.K& xP6-ԍBeehive Direct Case at 21.K  Th-17.` ` AT&T argues that reclassification is not relevant, because Beehive has not justified  T5-the inclusion of these expenses in any account.F'5X xP- -ԍAT&T Opposition at 6.F AT&T contends that Beehive ignored a Commission finding that the "lease agreement" between JEI and Beehive had "few of the normal terms and conditions of an operating lease," and that Beehive had "not provided any explanation for its relationship with JEI that would rebut concerns raised by its accounting treatment of JEIrelated  Ti -costs."(i  zP- (#ԍAT&T Opposition at 6, citing from Beehive Tariff Investigation Order, Transmittal No. 8, 13 FCC Rcd at 15. AT&T further argues that Beehive does not explain nor justify the decrease in Beehive Utah's 1996 operating expenses in the amount of $173,409 or Beehive Nevada's 1996 increase in  T -operating expenses of $40,969.F) B xP-ԍAT&T Opposition at 5.F  T -18.` ` In its Rebuttal, Beehive argues that it fully addressed the Bureau's inquiries regarding changes in Beehive's reported expenses and accounts between Transmittal No. 8 and Transmittal No.  T7-11.G*7 xP-ԍBeehive Rebuttal at 3.G However, to "further clarify" its account adjustments, Beehive filed with its Rebuttal an attachment allegedly reconciling the adjustments made between Transmittal No. 8 and Transmittal No. 11. Further, Beehive contends that, contrary to AT&T's allegation, it did not ignore our findings with respect to the lease of switching equipment from JEI. Beehive argues that: (1) it did address the JEI issue in its Direct Case in detail; (2) reclassification of the JEI expenses were prompted by Commission inquiries with respect to the JEI lease; and (3) the Commission has never ruled that the  T-JEI expenses were not fully recoverable if they were recorded in the appropriate expense account.:+b  zP-ԍId.:  T-m IV. DISCUSSION ă  T9-19.` ` Beehive has failed to meet its burden of proof under Section 204(a)(1) of the Act and does not justify its proposed tandem switched transport facility, tandem switched transport  T-termination, and TIC rates. Further, we are unable to rely on supporting information submitted by Beehive for the purpose of prescribing rates and, therefore, prescribe rates for Beehive based on" +0*&&,,Z" industry averages that pertain to small LECs like Beehive, namely NECA's effective rates for these  T-services., zP5-ԍSee, e.g., Tariffs Implementing Access Charge Reform, CC Docket No. 97250, 13 FCC Rcd 14686 (1998).  Tg-20.` ` Beehive's supporting cost evidence fails to justify the proposed rates. The filing of data without any explanation of how the rates at issue were calculated is of limited use to the staff or the Commission and does not permit the staff to properly evaluate whether the proposed tandem switched rates are just and reasonable. For example, under Beehive Transmittal No. 8, $1.008 million was recorded as lease expense to JEI under the plant specific operations and corporate operations expense categories for Beehive Utah. Under Beehive Transmittal No. 11, the approximate $1 million has been shifted to marketing expense with the explanation that this equipment is leased to  T-"stimulate traffic to terminate on its system."u-Z xP -#X\  P6G;P#эBeehive Direct Case at 2122.u Beehive's auditor apparently determined that the equipment leased from JEI was not used by Beehive as telecommunications plant, and therefore reclassified it as a marketing expense. In this particular case, we find that Beehive's lease of equipment that is used, not to provide service to access customers, but to do something else that causes IXC's customers to make interexchange calls, thereby "stimulating traffic" to terminate on Beehive's system, is not an allowable marketing expense and may not be included in the rates that IXCs must pay to Beehive in order to terminate their customers' calls to numbers served by Beehive.  Tj-21.` ` Beehive explains its alleged increase in interstate net plant for Beehive Nevada as an  T7-error in its jurisdictional separations procedures,.7 xP- (##X\  P6G;P#эBeehive explains that it applied a weighted DEM allocation factor rather than a measured, or unweighted, DEM allocation factor. and states that it corrected its error in recalculated  T-rates.r/B xP-#X\  P6G;P#эBeehive Direct Case at 24.r Part 36 specifies that tandem switching equipment costs that cannot be directly assigned to either the state or interstate jurisdiction are to be allocated between the jurisdictions based on relative  T-minutes of use.s0 xP-#X\  P6G;P#э47 C.F.R. 36.124.s Beehive is required to use relative minutes of use rather than DEM to allocate joint investment. Beehive therefore improperly calculated its investment costs resulting in a shift of investment costs from the state to the interstate jurisdiction. This means that the investment in Beehive's cost data is overstated resulting in an overstated return component in its revenue requirement. Since related expenses normally "track" the investment, there is a strong possibility that switchrelated interstate expenses are also overstated. Beehive provides revised rates but fails to show how the costs were used in calculating its revised rates. Once again, this is further evidence of what appears to be Beehive's ongoing practice of failing to explain its justifications for use of various data  T-in the development of its access rates.1Xb  xP#- (#ԍIn addition, regarding the shifting of expense between companies, Beehive attempts to explain that cost  &]shifts between companies somehow result from allocations of joint costs, but its explanation is vague and  &unsupported by any facts. Beehive either failed to research the cause of the difference and is unaware of the specific"$00*&&$"  &Lcauses, or is unwilling to reveal the exact nature of the differences to the Commission. This provides additional evidence of Beehive's inconsistent and irregular accounting and cost allocation practices. " 10*&&,,k"Ԍ T-ԙ22.` ` We find that Beehive's cost support data are unreliable, do not support its proposed rates, and cannot be used as a basis to prescribe rates for its tandem switched transport facility,  T-tandem switched transport termination, and TIC charges . Despite our admonitions and findings in our two recent decisions concluding the investigations of Beehive's proposed interstate access  T4-charges,Y24  zP-ԍSee 4 and 7, infra.Y Beehive has once again failed to provide the necessary data and explanations to support a proposed set of access charges. The data submitted by Beehive in its tariff filing are often unexplained and confusing. For example, Beehive provides no indication of what historical demand for tandem switch related charges was used in calculating its proposed tandem switch related rates. Other cost support data submitted by Beehive are similarly deficient. We therefore require Beehive to use the premium access rates set forth by NECA in its Tariff F.C.C. No. 5 (effective July 1, 1998) for its tandem switched transport facility, tandem switched transport termination, and TIC charges,  T-until Beehive's next biennial access filing. 3 zP!- (#]ԍSee NECA F.C.C. Tariff No. 5, 17.2.2. We will allow Beehive to charge a TIC based upon rate band 3, the highest rate allowed. Beehive must refund the difference between its filed rates and the NECA rates.  T6 -23.` ` We also direct the Bureau to institute within 90 days after the release of this Memorandum Opinion and Order an investigation pursuant to Section 205 and other appropriate provisions of the Act for purposes of determining whether Beehive is in violation of any part of the Act based upon its: (1) Part 32 accounting methodologies and entries; (2) Part 64 cost allocation  Tj-methodologies; and (3) separations methodologies.D4j  xP-ԍ47 U.S.C. 205.D Further, on the basis of that investigation, we will determine whether further rate adjustments may be necessary or appropriate.  T-#   V. CONCLUSION AND ORDERING CLAUSES ă  Tk-24.` ` For the reasons stated herein, WE FIND that the rates subject to this investigation and identified in this Order, of Beehive Telephone Company, Inc. and Beehive Telephone, Inc. Nevada are unlawful.  T-25.` ` IT IS ORDERED that Beehive Telephone Company shall file tariffs within five  Tl-business days of the release date of this Memorandum Opinion and Order, establishing the tandem switched transport facility, tandem switched transport termination, and transport interconnection charge rates prescribed herein.  T-26.` ` Accordingly, IT IS FURTHER ORDERED that, pursuant to Sections 4(i), 201(b), 203, 204(a), and 205(a) of the Communications Act, 47 U.S.C.  4(i), 201(b), 203, 204(a), 205(a),  T:-Beehive Telephone Company, Inc. and Beehive Telephone, Inc. Nevada SHALL REFUND to its customers with compounded daily interest, the difference between Beehive's filed rates and the rates" 40*&&,, " directed prescribed herein, from the effective date of the Beehive's tariff up to but not including the effective date of Beehive's tariff that is filed pursuant to this Memorandum Opinion and Order. Interest shall be computed on the basis of interest specified by the United States Internal Revenue Service.  T- 27.` ` IT IS FURTHER ORDERED that Beehive Telephone Company must submit its plans for issuing refunds to the Common Carrier Bureau for review and approval pursuant to our delegation of authority under Section 0.291 of the Commission's rules, 47 C.F.R.  0.291, within 30 calendar days of the release date of this Memorandum Opinion and Order.  T- 28.` ` IT IS FURTHER ORDERED that pursuant to Section 204(a) of the Communications Act, 47 U.S.C.  204(a), the investigation instituted by the Common Carrier Bureau in CC Docket No. 98108 for Beehive Telephone Company, Inc. and Beehive Telephone, Inc. Nevada, Transmittal  Ti -No. 11 IS TERMINATED.  T - 29.` ` IT IS FURTHER ORDERED that pursuant to Section 205 of the Communications Act, 47 U.S.C.  205, the Common Carrier Bureau institute within 90 calendar days of the release date of the Memorandum Opinion and Order an investigation for Beehive Telephone Company, Inc. and Beehive Telephone, Inc. Nevada for purposes of determining whether Beehive is in violation of any part of the Act based upon its Part 32 accounting methodologies and entries, Part 64 cost allocation methodologies, and separations methodologies. ` `  ,hh^FEDERAL COMMUNICATIONS COMMISSION ` `  ,hh^Magalie Roman Salas  T9-` `  ,hh^Secretary " 40*&&,,"  T-  4  %   %   ?<(##Xw PE37[hXP# #x6X@`7 wX@#   X<@" # Xj\  P6G;[hXP#SEPARATE STATEMENT OF   COMMISSIONER HAROLD FURCHTGOTT-ROTH d  X!- Re:  Beehive Telephone Company, Inc., CC Docket 98108 While I join in today's Order, I write separately to express my concern with the Commission's decisionmaking process. This item has a fivemonth statutory deadline of today, but was not circulated until last Wednesday. I am becoming increasingly concerned that the Commission's internal procedures that typically limit the majority of Commissioners' input until after an item has been fully drafted and presented is not only precluding full consideration of important issues by the entire Commission in a timely manner, but ultimately delaying the decisionmaking process. Indeed, in such a rushed environment, the Commission may not be having an opportunity to fully appreciate the broader ramifications of their actions, which may cause further delay in subsequent Orders dealing with related  Y-issues.: ; Y- (#1ԍ#Xw PE37[hXP#See e.g., GTE Tel Operating Company Transmittal No 1148, CC Docket 9879,  Y-Memorandum and Opinion and Order (rel. October 30, 1998) (GTE DSL Order). #x6X@`7 wX@#: I look forward to working with my colleagues to attempt to rectify this situation.  %   %