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If you need the complete document, download the WordPerfect version or Adobe Acrobat version, if available. ***************************************************************** Before the FEDERAL COMMUNICATIONS COMMISSION Washington, D.C. 20554 In the Matter of ) ) Revision of ARMIS Annual Summary Report ) (FCC Report 43-01), ARMIS USOA Report ) (FCC Report 43-02), ARMIS Joint Cost Report ) AAD 95-91 (FCC Report 43-03), ARMIS Access Report ) (FCC Report 43-04), ARMIS Service Quality ) Report (FCC Report 43-05), ARMIS Customer ) Satisfaction Report (FCC Report 43-06), ) ARMIS Infrastructure Report (FCC Report 43-07), ) and ARMIS Operating Data Report (FCC Report 43-08) ) for Certain Class A and Tier 1 Telephone Companies ) ORDER Adopted: December 15, 1999 Released: December 15, 1999 By the Chief, Accounting Safeguards Division: I. INTRODUCTION 1. In this Order, we revise several of the Automated Reporting Management Information System (ARMIS) Reports to implement recent Commission Orders. In addition, we clarify definitions and descriptions in these reports to ensure consistency among reports and to improve the understanding of existing requirements. Finally, we adopt other minor, technical changes in the ARMIS Reports pursuant to the authority delegated to the Bureau in the ARMIS Order and Section 0.291 of the Commission's rules. Because these changes are minor, and, in most cases, made pursuant to the recommendations of the carriers filing the reports, we find good cause to conclude that notice and comment procedures of the Administrative Procedure Act are unnecessary. II. DISCUSSION A. General 2. This Order implements changes to ARMIS necessitated by recent Commission orders and provides improved definitions, descriptions, and instructions that will lead to greater clarity and consistency in reporting by incumbent local exchange carriers (ILECs). In the following sections, we discuss the more important modifications. The Appendix contains all of the revisions that we make to the seven ARMIS Reports. Detailed instructions for the completion of the reports, which incorporate the changes made in this Order, are available for public inspection in the Commission's Reference Information Center at 445 Twelfth Street, S.W., Room CY-A257, Washington, D.C. 20554 and from International Transcription Service, Inc. at 1231 20th Street, N.W., Washington, D.C. 20036. Copies of the detailed instructions may also be obtained over the Internet, from the Commission's web site, at http://www.fcc.gov/ccb/armis/procspec.html. B. FCC Report 43-01 The Annual Summary Report 3. FCC Report 43-01, the Annual Summary Report, summarizes the carriers' accounting, rate base, and cost allocation data prescribed in Parts 32, 36, 64, 65, and 69 of the Commission's rules. In the instructions for Table I, Cost and Revenue, we specify that, for Columns (i), (j), and (o), all rows shall be filled with "N/A." We also specify that in Rows 1110, 1610, and 1980, all columns shall be filled with "N/A." In addition, we revise the instructions for Columns (m) and (r). We do this to comply with the ARMIS Review Order. 4. The Accounting Review Order granted reduced reporting requirements for mid-size ILECs (i.e., ILECs with less than $7 billion in annual operating revenue) beginning in the 1999 reporting year. Accordingly, to reflect the new reporting requirements for mid-size ILECs, we make changes to the following row instructions: 1010, 1030, 1040, 1050, 1060, 1090, 1120 through 1160, 1180, 1290, 1330 through 1360, 1390, 1410 through 1510, 1540, 1590, 1620, 1640 through 1680, 1830, and 1915. In addition, we add a new smaller Table Iform to accommodate reduced Class B account level reporting. This new tableform includes a new Row 1595, Taxes - Federal, State & Other, which provides a place for mid- size ILECsa field in which to enter their combined taxes for the reportingyear. 5. Finally,year. Also, we revise the instructions for Rows 1950 and 1960 to accommodate the provisions of the Universal Service Order. Finally, we make other minor changes to Rows 1320, 1370, 1520, and 1840 for clarification. Part I of the Appendix to this Order contains all revisions to this report. C. FCC Report 43-02 - The USOA Report 6. FCC Report 43-02, the Uniform System of Accounts (USOA) Report, provides the annual operating results of the carriers' activities for every account in the USOA. We revise the instructions for certain tables within this report to reflect the new reporting procedures for mid-size ILECs as required under the Accounting Review Order. Specifically, in Table B-1, Balance Sheet Accounts, and in Table I-1, Income Statement Accounts, we revise the row instructions to accommodate mid-size ILECs' reporting requirements at the Class B account level. In addition, we have provided new Table B-1 and I-1 forms to accommodate Class B account level reporting. The AccountingARMIS Review Order also relieves the mid- size ILECs from filing the following tables: B-3, B-5 through B-15, C-1, C-2, C-4, C-5, and I-3 through I- 7. 7. As required by the Accounting Review Order, we revise the Table B-1 form and instructions to combine Accounts 2114, 2115, and 2116. We delete Rows 2115 and 2116. We revise the Table I-1 form and instructions to combine Accounts 6114, 6115, and 6116 and Rows 630, 635, 640, and 645. We delete Rows 6115, 6116, 640, and 645. In addition, we revise Table B-5, Analysis of Entries in Accumulated Depreciation, to reflect the combining of Accounts 2114, 2115, and 2116 by deleting Rows 0130 and 0140. Also, in accordance with the Accounting Review Order, we delete from Table I-1, Row 5010, Public Telephone Revenues. 8. In Table B-5, Analysis of Entries in Accumulated Depreciation, and in Table B-6, Summary of Investment and Accumulated Depreciation by Jurisdiction, we clarify the instructions for reporting retirements of assets. We also make minor changes in Table C-5, Important Changes During the Year, and Table I-2, Analysis of Services Purchased From or Sold to Affiliates. Part II of the Appendix to this Order contains all revisions to this report. D. D. FCC Report 43-03 - The Joint Cost Report 5. FCC Report 43-03, the Joint Cost Report, details carriers' regulated and nonregulated cost and revenue allocations by study area, pursuant to section 64.901 of the Commission's rules. We revise the instructions for Table I, Regulated/Nonregulated Data, to reflect the new reporting procedures for mid-size ILECs required by the Accounting Review Order. Specifically, we make substantive or clarifying changes to the following row instructions to accommodate mid-size ILECs' reporting requirements at the Class B account level: 510, 520, 5100 through 5300, 6110 through 6720, 7100 through 7600, 2110 through 2680, and 3400. Also, we create a new smaller Table Iform to accommodate reduced Class B account level reporting. Part III of the Appendix to this Order contains all revisions to this report. F. E. FCC Report 43-04 - The Access Report 7. FCC Report 43-04, the Access Report, provides jurisdictional separations and access charge data by Part 36 category at the study area level. ForAs required by the ARMIS Review Order, we revise the instructions for Table I, Separation and Access Data, to specify that in Rows 10 through 29, 41, 43, 45, 47 through 82, 90 through 999, 1004, 1210, 1211, 1214, 1215, 1217, 1219, 1241 through 1243, 1281 through 1283, 1334, 1337, 1340, 1341, 1351, 1352, 1360, 1391, 1419, 1422 through 1424, 1427, 1456 through 1458, 1521, 5020, 5021, 5032, 5033, 5070, 5071, and 9000, all columns are now to be filled with "N/A." We also specify that in Columns (e), (f), and (k), all rows shall be filled with "N/A." In addition, we revise the instructions for Columns (i) and (n). These and(n), and include other minor clarifying changes implement the requirements of the ARMIS Review Order.changes. 8. To accommodate the requirements of the Universal Service Order, we revise the instructions for Rows 9006, 9007, 9008, and 9009. Part IV of the Appendix to this Order contains all revisions to this report. F. FCC Report 43-05 - The Service Quality Report, FCC Report 43-06 - The Customer Satisfaction Report, and FCC Report 43-08 - The Operating Data Report 9. We make minor changes of a clarifying nature to the instructions for Rows 0110, 0112, 0114, and 0134, in the Service Quality report, and to the definition of Column (ag) of the Customer Satisfaction Report. In addition, to insure that quantities of local calls are reported in a consistent manner, we add clarifying language to the definition of Column (ec) in Table IV - Telephone Calls of the Operating Data Report. Parts V, VI, and VII of the Appendix to this Order contain the revisions to these reports. III. PAPERWORK REDUCTION ACT 10. The modifications to the information collections contained herein are contingent upon approval of the Office of Management and Budget. IV. ORDERING CLAUSE 11. Accordingly, IT IS ORDERED, pursuant to the authority contained in Sections 1, 4(i), 4(j), 201- 205, 215, 218, 219, and 220 of the Communications Act of 1934, as amended, 47 U.S.C.  151, 154(i), 154(j), 201-205, 215, 218, 219, and 220, and Sections 0.91 and 0.291 of the Commission's rules, 47 C.F.R.  0.91 and 0.291, that FCC Report 43-01, the Annual Summary Report, FCC Report 43-02, the USOA Report, FCC Report 43-03, the Joint Cost Report, FCC Report 43-04, the Access Report, FCC Report 43-05, the Service Quality Report, FCC Report 43-06, the Customer Satisfaction Report, and FCC 43-08, the Operating Data Report, ARE REVISED, as set forth above and in the Appendix to this Order, effective for filings due April 1, 2000. FEDERAL COMMUNICATIONS COMMISSION Kenneth P. Moran Chief, Accounting Safeguards Division PART I Summary of changes to FCC Report 43-01 (The Annual Summary Report) A. Table I Cost and Revenue Table Report Definition Form 1. The title of the table is revised to read "TABLE I COST AND REVENUE CLASS A ACCOUNT LEVEL REPORTING." 2. A new table is added after TABLE I COST AND REVENUE CLASS A ACCOUNT LEVEL REPORTING, and it is entitled "TABLE I COST AND REVENUE CLASS B ACCOUNT LEVEL REPORTING." 3. Insert "N/A" in Columns (i), Common Line Pay; (j), Common Line Inside Wire; and (o) Equal Access for all rows. 4. For the following rows, insert "N/A" in all columns: a. Row 1110, Equal Access Expenses; b. Row 1610, Equal Access Investment; c. Row 1980, Common Line Support Transitional. 5. A new Row 1595 Taxes Federal, State, & Other, is added after Row 1550 in TABLE I COST AND REVENUE CLASS B ACCOUNT LEVEL REPORTING. 6. Row 1840 The title of this row is changed to "Deferred Operating Income Taxes." Report Definition General Instructions 7. The following note is added at the end of this section: "Note: The row and column instructions reflect both Class A and Class B account level reporting, unless otherwise noted." Report Definition -- Row Instructions 8. Row 1010 The definition of this row is revised to read "Basic Local Services The total of Accounts 5001 through 5060. For those carriers reporting at the Class B account level, enter the total of Account 5000." 9. Row 1030 The definition of this row is revised to read "Toll Network Services The total of Accounts 5100, 5111, 5112, 5121 through 5128, and 5160. For those carriers reporting at the Class B account level, enter the total of Account 5100 (Row 525 of the Report 43-02, Table I 1)." 10. Row 1040 The definition of this row is revised to read "Miscellaneous The total of Accounts 5230 through 5250 (excluding nonregulated directory revenue), 5261 through 5264 and 5270. For those carriers reporting at the Class B account level, enter the total of Account 5200." 11. Row 1050 The definition of this row is revised to read "Settlements The total of Accounts 5069, 5129, 5169 , and 5269. For those carriers reporting at the Class B account level, these amounts are areincluded in the amount reported on Rows 1010, 1030, andor 1040." 12. Row 1060 The definition of this row is revised to read "Uncollectible The total of Accounts 5301 and 5302. For those carriers reporting at the Class B account level, enter the total of Account 5300. This amount is normally a positive amount to be subtracted from revenues in the calculation of Row 1090." 13. Row 1090 The definition of this row is revised to read "Total Operating Revenues The total of Rows 1010 through 1050 less Row 1060. For those carriers reporting at the Class B account level, enter the total of Rows 1010 through 1045 less 1060." 14. Row 1110 The definition of this row is revised to read "Equal Access Data not required. Enter 'N/A.'" 15. Row 1120 The definition of this row is revised to read "Plant Specific The total of Accounts 6112 through 6114, 6121 through 6124, 6211 through 6220, 6231, 6232, 6311 through 6362, and 6411 through 6441. For those carriers reporting at the Class B account level, enter the total of Accounts 6110, 6120, 6210, 6220, 6230, 6310, and 6410." 16. Row 1130 The definition of this row is revised to read "Plant Non Specific The total of Accounts 6511, 6512 and 6531 through 6535. For those carriers reporting at the Class B account level, enter the total of Accounts 6510 and 6530." 17. Row 1140 The definition of this row is revised to read "Customer Operations Marketing The total of Accounts 6611 through 6613. For those carriers reporting at the Class B account level, enter the total of Account 6610." 18. Row 1150 The definition of this row is revised to read "Customer Operations Services The total of Accounts 6621 through 6623. For those carriers reporting at the Class B account level, enter the total of Account 6620." 19. Row 1160 The definition of this row is revised to read "Corporate Operations The total of Accounts 6711, 6712, 6721 through 6728, and 6790. For those carriers reporting at the Class B account level, enter the total of Accounts 6710, 6720, and 6790." 20. Row 1180 The definition of this row is revised to read "Depreciation/Amortization The total of Accounts 6561 through 6565. For those carriers reporting at the Class B account level, enter the total of Account 6560." 21. Row 1290 The definition of this row is revised to read "Other Operating Income/Losses This amount shall contain the net of Accounts 7110 through 7160, and 7990. For those carriers reporting at the Class B account level, enter the total of Accounts 7100 and 7990. A positive value represents income and a negative value represents loss." 22. Row 1320 The definition of this row is revised to read "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." 23. Row 1330 The definition of this row is revised to read "Extraordinary Items (Revenue) The total of Accounts 7610 through 7640. Amounts excluded from ratemaking are removed in Row 1370. For those carriers reporting at the Class B account level, enter the total of Account 7600. A positive value represents income and a negative value represents a loss." 24. Row 1340 The definition of this row is revised to read "Allowance for Funds Used During Construction (Revenue) The balance of Account 7340. Amounts excluded from ratemaking are removed in Row 1370. Note: This row has no Class B account level reporting." 25. Row 1350 The definition of this row is revised to read "Special Charges (Expense) The balance of Account 7370. Amounts excluded from ratemaking are removed in Row 1370. Note: This row has no Class B account level reporting." 26. Row 1360 The definition of this row is revised to read "All Other Non operating Items (Revenue) The total of Accounts 7310 through 7330, 7350, and 7360. Amounts excluded from ratemaking are removed in Row 1370. A positive value represents income and a negative value represents a loss. Note: This row has no Class B account level reporting." 27. Row 1370 The definition of this row is revised to read "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 Part 65 Adjustment." 28. Row 1390 The definition of this row is revised to read "Total Non operating Items (Expense) The total of Rows 1350 and 1370 less Rows 1320, 1330, 1340, and 1360. Those carriers reporting at the Class B account level will report the total of Row 1370 less Accounts 7300, 7600, and 7910. A positive amount represents an expense and a negative value represents income." 29. Row 1410 The definition of this row is revised to read "State and Local Income The total of Account 7230 and the appropriate portion of Account 7250 for Column (b). For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra company transactions in Column (d). For Columns (f) through (v), allocate this 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). Note: This row has no Class B account level reporting." 30. Row 1420 The definition of this row is revised to read "Other State and Local The balance of Account 7240 for column (b). For Column (c) enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. Enter the amount applicable to SNFAs and intra company transactions in Column (d). Calculate this amount for the remaining columns pursuant to Section 36.412. Note: This row has no Class B account level reporting." 31. Row 1490 The definition of this row is revised to read " Total Other Taxes The total of Rows 1410 and 1420. Note: This row has no Class B account level reporting." 32. Row 1510 The definition of this row is revised to read "Fixed Charges Enter on this row only those amounts from Accounts 7510, 7520, 7530, and 7540 (carriers reporting at the Class B use 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." 33. Row 1520 The definition of this row is revised to read "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." 34. Row 1540 The definition of this row is revised to read "Investment Tax Credit Amortization Enter the balance of Account 7210 in Columns (b) and (c). Enter the amortized balance of Account 7210 in Columns (d) and (f) through (v). Note: This row has no Class B account level reporting." 35. Row 1590 The definition of this row is revised to read "Net Federal Income Taxes For Column (b), enter the total of Accounts 7220 and the appropriate portion of 7250 minus the amortized amount of Account 7210. For Column (c), enter the amount calculated pursuant to the reporting carrier's Cost Allocation Manual. For Column (e), this amount is the total of Rows 1510 and 1540. For Columns (d) and (f) through (v), calculate this amount by applying the applicable statutory federal income tax rate to the adjusted taxable income (Row 1090 plus Rows 1290, 1520 and 1530 less Rows 1190, 1390, 1490, 1510) less (Rows 1540 and 1550). (i.e., tax rate x (1090 + 1290 + 1520 + 1530 - 1190 - 1390 - 1490 - 1510) - [1540 + 1550]). Note: This row has no Class B account level reporting." 36. Row 1595 The definition of this row is added "Taxes Federal, State, & Other This row is only for those carriers reporting at the Class B account level. 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. Other Adjustments should also include total Fixed Charges (Account 7500) and Operating Investment Tax Credit. 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. Note: This amount represents what was reported on Rows 1490 and 1590 in prior years (1990 1998)." 37. Row 1610 The definition of this row is revised to read "Equal Access Investment Data not required. Enter 'N/A.'" 38. Row 1620 The definition of this row is revised to read "Support Plant The total of Accounts 2111 through 2124. For those carriers reporting at the Class B account level, enter the total of Account 2110." 39. Row 1640 The definition of this row is revised to read "Central Office Equipment Switching The total of Accounts 2211 though 2215. For those carriers reporting at the Class B account level, enter the total of Account 2210." 40. Row 1650 The definition of this row is revised to read "Central Office Equipment Transmission The total of Accounts 2231 and 2232. For those carriers reporting at the Class B account level, enter the total of Account 2230." 41. Row 1660 The definition of this row is revised to read "Cable and Wire Facilities The total of Accounts 2411 through 2441. For those carriers reporting at the Class B account level, enter the total of Account 2410." 42. Row 1670 The definition of this row is revised to read "Information Origination/Termination Equipment The total of Accounts 2311 through 2362. For those carriers reporting at the Class B account level, enter the total of Account 2310." 43. Row 1680 The definition of this row is revised to read "Amortizable Assets The total of Accounts 2681, 2682, and 2690. For those carriers reporting at the Class B account level, enter the total of Accounts 2680 and 2690." 44. Row 1830 The definition of this row is revised to read "Accumulated Amortization The total of Accounts 3410, 3420, 3500, and 3600. For those carriers reporting at the Class B account level, enter the total of Accounts 3400, 3500, and 3600." 45. Row 1840 The title of this row is revised to read " Deferred Operating Income Taxes." 46. Row 1915 The definition of this row is revised to read "Net Return The total of Rows 1090 and 1290 less 1190, 1390, 1490, and 1590. For those carriers reporting at the Class B account level, enter the total of Rows 1090 and 1290 less 1190, 1390, and 1595." 47. Row 1950 The definition of this row is revised to read "Lifeline Adjustment Enter this amount pursuant to Section 54.411." 48. Row 1960 The definition of this row is revised to read "Universal Service Fund 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." 49. Row 1980 The definition of this row is revised to read "Common Line Support Transitional Data not required. Enter 'N/A.'" Report Definition Column Descriptions 50. Column (i) The definition of this column is revised to read "Common Line Pay Data not required. Enter 'N/A.'" 51. Column (j) The definition of this column is revised to read "Common Line Inside Wire Data not required. Enter 'N/A.'" 52. Column (m) The definition of this column is revised to read "Total Common Line The total of Column (k)." 53. Column (o) The definition of this column is revised to read "Traffic Sensitive Equal Access Data not required. Enter 'N/A.'" 54. Column (r) The definition of this column is revised to read "Total Traffic Sensitive The total of Columns (n), (p), and (q)." PART II Summary of changes to FCC Report 43-02 (The USOA Report) A. Table B 1 Balance Sheet Accounts Report Definition -- Form 1. The title of the table is revised as follows "Table B 1 Balance Sheet Accounts Class A ACCOUNT Level Reporting." 2. Row/Account 2114 The title of this row is changed to "Tools and other work equipment." 3. The following rows are deleted and combined into Row/Account 2114: a. Row/Account 2115, Garage work equipment; b. Row/Account 2116, Other work equipment. 4. A new table is added after Table B 1 Balance Sheet Accounts Class A ACCOUNT Level Reporting, and it is entitled "Table B 1 Balance Sheet Accounts Class B ACCOUNT Level Reporting." Report Definition General Instructions 5. The following note is added at the end of this section: "Note: The row and column instructions reflect both Class A and Class B account level reporting, unless otherwise noted." Report Definition -- Row Instructions 6. Row 1120 The definition of this row is revised to read "Cash and Equivalents This amount equals the total of Rows/Accounts 1130 through 1160. For those carriers reporting at the Class B account level, this amount equals the balance of Account 1120." 7. Row 1280 The definition of this row is revised to read "Prepayments This amount equals the total of Rows/Accounts 1290 through 1330. For those carriers reporting at the Class B account level, this amount equals the balance of Account 1280." 8. Row 2110 The definition of this row is revised to read "Land and Support This amount equals the total of Rows/Accounts 2111 through 2124. For those carriers reporting at the Class B account level, this amount equals the balance of Account 2110." 9. Row 2215 The definition of this row is revised to read "Electro Mechanical Switching This amount equals the total of Rows/Accounts 2215.1 through 2215.3. Note: This row has no Class B account level reporting." 10. Row 2210 The definition of this row is revised to read "Central Office Switching This amount equals the total of Rows/Accounts 2211, 2212, and 2215. For those carriers reporting at the Class B account level, this amount equals the balance of Account 2210." 11. Row 2231 The definition of this row is revised to read "Radio Systems This amount equals the total of Rows/Accounts 2231.1 and 2231.2. Note: This row has no Class B account level reporting." 12. Row 2230 The definition of this row is revised to read "Central Office Transmission This amount equals the total of Rows/Accounts 2231 and 2232. For those carriers reporting at the Class B account level, this amount equals the balance of Account 2230." 13. Row 2310 The definition of this row is revised to read "Information Origination/Termination This amount equals the total of Rows/Accounts 2311 through 2362. For those carriers reporting at the Class B account level, this amount equals the balance of Account 2310." 14. Row 2410 The definition of this row is revised to read "Cable and Wire Facilities This amount equals the total of Rows/Accounts 2411 through 2441. For those carriers reporting at the Class B account level, this amount equals the balance of Account 2410." 15. Row 2680 The definition of this row is revised to read "Amortizable Tangible Assets This amount equals the total of Rows/Accounts 2681 and 2682. For those carriers reporting at the Class B account level, this amount equals the balance of Account 2680." 16. Row 3400 The definition of this row is revised to read "Accumulated Amortization Tangible This amount equals the total of Rows/Accounts 3410 and 3420. For those carriers reporting at the Class B account level, this amount equals the balance of Account 3400." B. Table B 2 Statement of Cash Flows Report Definition General Instructions 1. The following note is added at the end of this section: "Note: The row and column instructions reflect both Class A and Class B account level reporting, unless otherwise noted." Report Definition Row Instructions 2. Row 0130 The definition of this row is revised to read "Deferred Income Taxes Net If the sum of these accounts for the current reporting period is a debit amount, enter that amount as a positive number. If the amount is a credit amount, enter it as a negative number. The amount must equal the total of Rows 7250, 7450, and 7640, Table I 1. For those carriers reporting at the Class B account level, enter the net amount of provision for deferred income taxes for operating activities, non operating activities, and extraordinary items." 3. Row 0140 The definition of this row is revised to read "Unamortized Investment Tax Credit Net If the amount for this account for the current reporting period is a debit amount, enter that amount as a positive number. If the amount is a credit amount, enter it as a negative number. The amount must equal Rows 7210 and 7410, Table I 1. For those carriers reporting at the Class B account level, enter the net amount of amortized investment tax credits for operating and nonoperating activities." 4. Row 0150 The definition of this row is revised to read "Allowance for Funds Used During Construction Enter the amount for this account for the current reporting period as a negative number. This amount must equal Row 7340, Table I 1. For those carriers reporting at the Class B account level, enter the amount that represents allowance for funds used during construction." C. Table B 3 Investments in Affiliates and Other Companies Report Definition General Instructions 1. The following note is added at the end of this section: "Note: This table is filed only by carriers reporting at the Class A account level." D. Table B 4 Analysis of Assets Purchased From or Sold to Affiliates Report Definition General Instructions 1. The following note is added at the end of this section: "Note: The row and column instructions reflect both Class A and Class B account level reporting, unless otherwise noted." E. Table B 5 Analysis of Entries in Accumulated Depreciation Report Definition -- Form 1. Row 0120 The title of this row is changed to "Tools and other work equipment." 2. The following rows are deleted and combined into Row 0120: a. Row 0130, Garage work equipment; b. Row 0140, Other work equipment. Report Definition General Instructions 3. The following note is added at the end of this section: "Note: This table is filed only by carriers reporting at the Class A account level." Report Definition Row Instructions 4. Row 0120 The definition of this row is revised to read "Tools and Other Work Equipment Enter the amount for this category." 5. Row 0130 This row is deleted. 6. Row 0140 This row is deleted. Report Definition Column Instructions 7. Column (f) The definition of this column is revised to read "Retirements With Traffic Enter the amount charged to accumulated depreciation associated with plant retired with traffic for each row. The difference between the total amount charged (Row 0490) and the total retirements with traffic shown on Table B 6 (Row 0910, Column (d)) must be included as a debit (positive) amount in Column (l) on Table B 6." 8. Column (g) The definition of this column is revised to read "Retirements Without Traffic Enter the amount charged to accumulated depreciation associated with plant retired without traffic for each row. The total amount charged (Row 0490) must equal the total retirement without traffic shown on Table B 6 (Row 0910, Column (e))." F. Table B 6 Summary of Investment and Accumulated Depreciation by Jurisdiction Report Definition General Instructions 1. The following note is added at the end of this section: "Note: This table is filed only by carriers reporting at the Class A account level." Report Definition Column Instructions 2. Column (e) The definition of this column is revised to read "Telephone Plant Retirements Without Traffic Enter the amount of telecommunications plant retired without traffic for each row reported. Note: The total (Row 0910) of Column (d) and (e) must equal the total retirements (Row 240) of Column (ad) on Table B 1." G. Table B 7 Bases of Changes for Depreciation Report Definition General Instructions 1. The following note is added at the end of this section: "Note: This table is filed only by carriers reporting at the Class A account level." H. Table B 8 Capital Leases Report Definition General Instructions 1. The following note is added at the end of this section: "Note: This table is filed only by carriers reporting at the Class A account level." I. Table B 9 Deferred Charges Report Definition General Instructions 1. The following note is added at the end of this section: "Note: This table is filed only by carriers reporting at the Class A account level." J. Table B 10 Accounts Payable to Affiliates Report Definition General Instructions 1. The following note is added at the end of this section: "Note: This table is filed only by carriers reporting at the Class A account level." K. Table B 11 Long Term Debt Report Definition General Instructions 1. The following note is added at the end of this section: "Note: This table is filed only by carriers reporting at the Class A account level." L. Table B 12 Net Deferred Credit Report Definition General Instructions 1. The following note is added at the end of this section: "Note: This table is filed only by carriers reporting at the Class A account level." M. Table B 13 Other Deferred Credits Report Definition General Instructions 1. The following note is added at the end of this section: "Note: This table is filed only by carriers reporting at the Class A account level." N. Table B 14 Capital Stock Report Definition General Instructions 1. The following note is added at the end of this section: "Note: This table is filed only by carriers reporting at the Class A account level." O. Table B 15 Capital Stock and Funded Debt Re acquired or Retired During the Year Report Definition General Instructions 1. The following note is added at the end of this section: "Note: This table is filed only by carriers reporting at the Class A account level." P. Table C 1 Identity of Respondent Report Definition General Instructions 1. The following note is added at the end of this section: "Note: This table is filed only by carriers reporting at the Class A account level." Q. Table C 2 Control Over Respondent Report Definition General Instructions 1. The following note is added at the end of this section: "Note: This table is filed only by carriers reporting at the Class A account level." R. Table C 4 Stockholders Report Definition General Instructions 1. The following note is added at the end of this section: "Note: This table is filed only by carriers reporting at the Class A account level." S. Table C 5 Important Changes During the Year Report Definition General Instructions 1. The following note is added at the end of this section: "Note: This table is filed only by carriers reporting at the Class A account level." Report Definition Column Instructions 2. Column (g) The definition of this row is revised to read "Description of Changes Enter a description of the changes indicating whether the change was an increase or a decrease, the state in which the change occurred, and the basis used in arriving at the amounts given in columns (h) and (i)." T. Table I 1 Income Statement Accounts Report Definition Form 1. The title of the table is revised as follows: "Table I 1 Income Statement Accounts Class A ACCOUNT Level Reporting." 2. All columns are filled with "N/A" for Row/Account 5010 Public telephone revenue. 3. Row 5100 The title of this row is changed to "LD Message Revenue." 4. Row 5260 The title of this row is changed to "Miscellaneous Revenue." 5. The following Row/Account titles are changed: a. Row/Account 6114 Tools and other work equipment; b. Row 630 Clearance Tools and other work equipment; c. Row 635 Net Balance Tools and other work equipment. 6. The following rows are deleted and combined into Rows/Accounts 6114, 630, and 635: a. Row/Account 6115 Garage work equipment; b. Row/Account 6116 Other work equipment; c. Row 640 Clearance Other work equipment; d. Row 645 Net Balance Other work equipment. 7. A new table is added after Table I 1 Income Statement Accounts Class A ACCOUNT Level Reporting, and it is entitled "Table I 1 Income Statement Accounts Class B ACCOUNT Level Reporting." Report Definition General Instructions 8. The following note is added at the end of this section: "Note: The row and column instructions reflect both Class A and Class B account level reporting, unless otherwise noted." Report Definition Row Instructions 9. Row 510 The definition of this row is revised to read "Basic Local Service Revenue This amount equals the total of Rows/Accounts 5001 through 5004. Note: This row has no Class B account level reporting." 10. Row 520 The definition of this row is revised to read "Local Network Service Revenue This amount equals the total of Rows/Accounts 510, 5040, 5050, 5060, and 5069. For those carriers reporting at the Class B account level, this amount equals the balance of Account 5000." 11. Row 5100 The definition of this row is revised to read "Long Distance Message Revenue The balance of the Class A level Account 5100. For those carriers reporting at the Class B account level, see Row 525." 12. Row 5110 The definition of this row is revised to read "Unidirectional Long Distance Revenue This amount equals the total of Rows/Accounts 5111 and 5112. Note: This row has no Class B account level reporting." 13. Row 5120 The definition of this row is revised to read "Long Distance Private Network Revenue This amount equals the total of Rows/Accounts 5121 through 5129. Note: This row has no Class B account level reporting." 14. Row 525 The definition of this row is revised to read "Long Distance Network Services Revenues This amount equals the total of Rows/Accounts 5100, 5110, 5120, 5160, and 5169. For those carriers reporting at the Class B account level, this amount equals the balance of Account 5100." 15. Row 5260 The definition of this row is revised to read "Miscellaneous Revenue This amount equals the total of Rows/Accounts 5261 through 5269. Note: This row has no Class B account level reporting." 16. Row 5200 The definition of this row is revised to read "Miscellaneous Revenue This amount equals the total of Rows/Accounts 5230, 5240, 5250, 5260, and 5270. For those carriers reporting at the Class B account level, this amount equals the balance of Account 5200." 17. Row 5300 The definition of this row is revised to read "Uncollectible Revenue This amount equals the total of Rows/Accounts 5301 and 5302. For those carriers reporting at the Class B account level, this amount equals the balance of Account 5300." 18. Row 615 The definition of this row is revised to read "Net Balance MV This amount equals the total of Row/Account 6112 less 610. Note: This row has no Class B account level reporting." 19. Row 625 The definition of this row is revised to read "Net Balance Aircraft This amount equals the total of Row/Account 6113 less 620. Note: This row has no Class B account level reporting." 20. Row 635 The definition of this row is revised to read "Net Balance TWE This amount equals the total of Row/Account 6114 less 630. Note: This row has no Class B account level reporting." 21. Row 645 Net Balance OWE: the row instruction is deleted. 22. Row 6110 The definition of this row is revised to read "Network Support This amount equals the total of Rows/Accounts 615, 625, and 635. For those carriers reporting at the Class B account level, this amount equals the balance of Account 6110." 23. Row 6120 The definition of this row is revised to read "General Support This amount equals the total of Rows/Accounts 6121 through 6124. For those carriers reporting at the Class B account level, this amount equals the balance of Account 6120." 24. Row 6210 The definition of this row is revised to read "Central Office Switching This amount equals the total of Rows/Accounts 6211 through 6215. For those carriers reporting at the Class B account level, this amount equals the balance of Account 6210." 25. Row 6230 The definition of this row is revised to read "Central Office Transmission This amount equals the total of Rows/Accounts 6231 and 6232. For those carriers reporting at the Class B account level, this amount equals the balance of Account 6230." 26. Row 6310 The definition of this row is revised to read "Information Origination/Termination This amount equals the total of Rows/Accounts 6311 through 6362. For those carriers reporting at the Class B account level, this amount equals the balance of Account 6310." 27. Row 6410 The definition of this row is revised to read "Cable and Wire Facilities This amount equals the total of Rows/Accounts 6411 through 6441. For those carriers reporting at the Class B account level, this amount equals the balance of Account 6410." 28. Row 665 The definition of this row is revised to read "Net Balance Provisioning This amount equals the total of Row/Account 6512 less 660. Note: This row has no Class B account level reporting." 29. Row 6510 The definition of this row is revised to read "Other Property Plant and Equipment This amount equals the total of Rows/Accounts 6511 and 665. For those carriers reporting at the Class B account level, this amount equals the balance of Account 6510." 30. Row 675 The definition of this row is revised to read "Net Balance POA This amount equals the total of Row/Account 6534 less 670. Note: This row has no Class B account level reporting." 31. Row 685 The definition of this row is revised to read "Net Balance Engineering This amount equals the total of Row/Account 6535 less 680. Note: This row has no Class B account level reporting." 32. Row 6530 The definition of this row is revised to read "Network Operations This amount equals the total of Rows/Accounts 6531, 6532, 6533, 675, and 685. For those carriers reporting at the Class B account level, this amount equals the balance of Account 6530." 33. Row 6560 The definition of this row is revised to read "Depreciation and Amortization This amount equals the total of Rows/Accounts 6561 through 6565. For those carriers reporting at the Class B account level, this amount equals the balance of Account 6560." 34. Row 6610 The definition of this row is revised to read "Customer Operations Marketing This amount equals the total of Rows/Accounts 6611 through 6613. For those carriers reporting at the Class B account level, this amount equals the balance of Account 6610." 35. Row 6620 The definition of this row is revised to read "Customer Operations Services This amount equals the total of Rows/Accounts 6621 through 6623. For those carriers reporting at the Class B account level, this amount equals the balance of Account 6620." 36. Row 6710 6710 The definition of this row is revised to read "Executive and Planning This amount equals the total of Rows/Accounts 6711 and 6712. For those carriers reporting at the Class B account level, this amount equals the balance of Account 6710." 37. Row 6720 The definition of this row is revised to read "General and Administrative This amount equals the total of Rows/Accounts 6721 through 6728. For those carriers reporting at the Class B account level, this amount equals the balance of Account 6720." 38. Row 7100 The definition of this row is revised to read "Other Operating Income and Expenses This amount equals the total of Rows/Accounts 7110 through 7160. For those carriers reporting at the Class B account level, this amount equals the balance of Account 7100. This formula assumes that all increases to net income amounts are reported as positive amounts." 39. Row 7200 The definition of this row is revised to read "Operating Taxes This amount equals the total of Rows/Accounts 7220 + 7230 + 7240 + 7250 - 7210. For those carriers reporting at the Class B account level, this amount equals the balance of Account 7200. This formula assumes that amounts for investment tax credits (i.e., Account 7210) are normally credits and all other tax amounts are normally debits, i.e., reduction to net income." 40. Row 7300 The definition of this row is revised to read "Nonoperating Income and Expense This amount equals the total of Rows/Accounts 7310 + 7320 +7330 + 7340 + 7350 + 7360 - 7370. For those carriers reporting at the Class B account level, this amount equals the balance of Account 7300." 41. Row 7400 The definition of this row is revised to read "Nonoperating Taxes This amount equals the total of Rows/Accounts 7420 + 7430 + 7440 + 7450 - 7410. For those carriers reporting at the Class B account level, this amount equals the balance of Account 7400. This formula assumes that amounts for investment tax credits (i.e., Account 7410) are normally credits and all other tax amounts are normally debits, i.e., reduction to net income." 42. Row 7500 The definition of this row is revised to read "Interest and Related Items This amount equals the total of Rows/Accounts 7510 through 7540. For those carriers reporting at the Class B account level, this amount equals the balance of Account 7500." 43. Row 7600 The definition of this row is revised to read "Extraordinary Items This amount equals the total of Rows/Accounts 7610 - 7620 - 7630 -less 7620 less 7630 less 7640. For those carriers reporting at the Class B account level, this amount equals the balance of Account 7600. This formula assumes that extraordinary income credits are normally credits, extraordinary income charges are normally debits and that extraordinary tax effects (Accounts 7630 and 7640) are normally a reduction to net income." 44. The note after Row 860 is deleted. U. Table I 2 Analysis of Services Purchased From or Sold to Affiliates Report Definition General Instructions 1. The following note is added at the end of this section: "Note: The row and column instructions reflect both Class A and Class B account level reporting, unless otherwise noted." Report Definition Column Descriptions 2. Column (e) The definition of this column is revised to read "Prevailing Market Price Enter the amount of services purchased from affiliates at the prevailing market price in Rows 0101 through 0139 and sold to affiliates at the prevailing market price in Rows 0201 through 0239, pursuant to Section 32.27(b) and (d)." V. Table I 3 Pension Cost Report Definition General Instructions 1. The following note is added at the end of this section: "Note: This table is filed only by carriers reporting at the Class A account level." W. Table I 4 Other Operating Taxes Report Definition General Instructions 1. The following note is added at the end of this section: "Note: This table is filed only by carriers reporting at the Class A account level." X. Table I 5 Prepaid Taxes and Tax Accruals Report Definition General Instructions 1. The following note is added at the end of this section: "Note: This table is filed only by carriers reporting at the Class A account level." Y. Table I 6 Special Charges Report Definition General Instructions 1. The following note is added at the end of this section: "Note: This table is filed only by carriers reporting at the Class A account level." Z. Table I 7 Donation or Payments for Services Rendered by Persons Other than Employees Report Definition General Instructions 1. The following note is added at the end of this section: "Note: This table is filed only by carriers reporting at the Class A account level." PART III Summary of changes to FCC Report 43-03 (The Joint Cost Report) A. Table I Regulated/Nonregulated Data Report Definition -- Form 1. The title of the table is revised as follows "Table I Regulated/Nonregulated Class A ACCOUNT Level Reporting." 2. All columns are "N/A" for Row/Account 5010 Public telephone revenue. 3. Row/Account 5100 The title of this row is changed to "LD Message Revenue." 4. Row/Account 5260 The title of this row is changed to "Miscellaneous Revenue." 5. Row/Account 6114 The title of this row is changed to "Tools and other work equipment." 6. The following rows are deleted and combined into Row/Account 6114: a. Row/Account 6115, Garage work equipment; b. Row/Account 6116, Other work equipment. 7. Row/Account 2114 The title of this row is changed to "Tools and other work equipment." 8. The following rows are deleted and combined into Row/Account 2114: a. Row/Account 2115, Garage work equipment; b. Row/Account 2116, Other work equipment. 9. A new table is added after Table I Regulated/Nonregulated Class A ACCOUNT Level Reporting, and it is entitled "Table I Regulated/ Nonregulated Class B ACCOUNT Level Reporting." Report Definition General Instructions 10. The existing section title "ROW INSTRUCTIONS" is moved below the two existing paragraphs, and is replaced by the new section title "GENERAL INSTRUCTIONS." 11. The following note is added as a separate paragraph following the end of the second paragraph: "Note: The row and column instructions reflect both Class A and Class B level reporting, unless otherwise noted." Report Definition Row Instructions 12. Row 510 The definition of this column is revised to read "Basic Local Service Revenue This amount equals the total of Rows/Accounts 5001 through 5004. Note: This row has no Class B account level reporting." 13. Row 520 The definition of this row is revised to read "Local Network Service Revenue This amount equals the total of Rows/Accounts 510, 5040, 5050, 5060, and 5069. For those carriers reporting at the Class B account level, this amount equals the balance of Account 5000." 14. Row 5100 The definition of this row is revised to read "Long Distance Message Revenue The balance of the Class A level Row/Account 5100. This row has no Class B account level reporting. See Row 525 for summary account 5100." 15. Row 5110 The definition of this row is revised to read "Unidirectional Long Distance Revenue This amount is the total of Rows/Accounts 5111 and 5112. Note: This row has no Class B account level reporting." 16. Row 5120 The definition of this row is revised to read "Long Distance Private Network Revenue This amount is the total of Rows/Accounts 5121 through 5129. Note: This row has no Class B account level reporting." 17. Row 525 The definition of this row is revised to read "Long Distance Network Services Revenue This amount is the total of Rows/Accounts 5100, 5110, 5120, 5160, and 5169. For those carriers reporting at the Class B account level, this amount is the balance of account 5100." 18. Row 5260 The definition of this row is revised to read "Miscellaneous Revenue This amount equals the total of Rows/Accounts 5261 through 5269. Note: This row has no Class B account level reporting." 19. Row 5200 The definition of this row is revised to read "Miscellaneous Revenue This amount equals the total of Rows/Accounts 5230, 5240, 5250, 5260, and 5270. For those carriers reporting at the Class B account level, this amount equals the balance of Row/Account 5200." 20. Row 5300 The definition of this row is revised to read "Uncollectible Revenue This amount is the total of Rows/Accounts 5301 and 5302. For those carriers reporting at the Class B account level, this amount equals the balance of Account 5300." 21. Row 6110 The definition of this row is revised to read "Network Support Expense This amount is the total of Rows/Accounts 6112 through 6114. For those carriers reporting at the Class B account level, this amount equals the balance of Account 6110." 22. Row 6120 The definition of this row is revised to read "General Support Expenses This amount is the total of Rows/Accounts 6121 through 6124. For those carriers reporting at the Class B account level, this amount equals the balance of Account 6120." 23. Row 6210 The definition of this row is revised to read "Central Office Switching Expense This amount is the total of Rows/Accounts 6211 through 6215. For those carriers reporting at the Class B account level, this amount equals the balance of Account 6210." 24. Row 6230 The definition of this row is revised to read "Central Office Transmission Expense This is the total of Rows/Accounts 6231 and 6232. For those carriers reporting at the Class B account level, this amount equals the balance of Account 6230." 25. Row 6310 The definition of this row is revised to read "Information Origination Termination This amount is the total of Rows/Accounts 6311 through 6362. For those carriers reporting at the Class B account level, this amount equals the balance of Account 6310." 26. Row 6410 The definition of this row is revised to read "Cable and Wire Facilities Expense This amount is the total of Rows/Accounts 6411 through 6441. For those carriers reporting at the Class B account level, this amount equals the balance of Account 6410." 27. Row 6510 The definition of this row is revised to read "Other Property Plant and Equipment Expenses This amount is the total of Rows/Accounts 6511 and 6512. For those carriers reporting at the Class B account level, this amount equals the balance of Account 6510." 28. Row 6530 The definition of this row is revised to read "Network Operations Expenses This amount is the total of Rows/Accounts 6531 through 6535. For those carriers reporting at the Class B account level, this amount equals the balance of Account 6530." 29. Row 6560 The definition of this row is revised to read "Depreciation and Amortization Expenses This amount is the total Rows/Accounts 6561 through 6565. For those carriers reporting at the Class B account level, this amount equals the balance of Account 6560." 30. Row 6610 The definition of this row is revised to read "Marketing This amount is the total of Rows/Accounts 6611 through 6613. For those carriers reporting at the Class B account level, this amount equals the balance of Account 6610." 31. Row 6620 The definition of this row is revised to read "Services This amount is the total of Rows/Accounts 6621 through 6623. For those carriers reporting at the Class B account level, this amount equals the balance of Account 6620." 32. Row 6710 The definition of this row is revised to read "Executive and Planning This amount is the total of Rows/Accounts 6711 and 6712. For those carriers reporting at the Class B account level, this amount equals the balance of Account 6710." 33. Row 6720 The definition of this row is revised to read "General and Administrative This amount is the total of Rows/Accounts 6721 through 6728. For those carriers reporting at the Class B account level, this amount equals the balance of Account 6720." 34. Row 7100 The definition of this row is revised to read "Other Operating Income and Expense This amount is the total of Rows/Accounts 7110 through 7160. For those carriers reporting at the Class B account level, this amount equals the balance of Account 7100." 35. Row 7200 The definition of this row is revised to read "Operating Taxes This amount is the total of Rows/Accounts 7220, 7230, 7240, and 7250, less row 7210. For those carriers reporting at the Class B account level, this amount equals the balance of Account 7200." 36. Row 7300 The definition of this row is revised to read "Nonoperating Income and Expense This amount is the total of Rows/Accounts 7310, 7320, 7330, 7340, 7350, and 7360, less row 7370. For those carriers reporting at the Class B account level, this amount equals the balance of Account 7300." 37. Row 7500 The definition of this row is revised to read "Interest and Related Items This amount is the total of Rows/Accounts 7510 through 7540. For those carriers reporting at the Class B account level, this amount equals the balance of Account 7500." 38. Row 7600 The definition of this row is revised to read "Extraordinary Items This amount is the total of Rows/Accounts 7610 less rows 7620, 7630, and 7640. For those carriers reporting at the Class B account level, this amount equals the balance of Account 7600." 39. Row 2110 The definition of this row is revised to read "Land and Support Assets This amount equals the total of Rows/Accounts 2111 through 2124. For those carriers reporting at the Class B account level, this amount equals the balance of Account 2110." 40. Row 2210 The definition of this row is revised to read "Central Office Switching This amount equals the total of Rows/Accounts 2211 through 2215. For those carriers reporting at the Class B account level, this amount equals the balance of Account 2210." 41. Row 2230 The definition of this row is revised to read "Central Office Transmission This amount equals the total of Rows/Accounts 2231 and 2232. For those carriers reporting at the Class B account level, this amount equals the balance of Account 2230." 42. Row 2310 The definition of this row is revised to read "Information Origination/Termination This amount equals the total of Rows/Accounts 2311 through 2362. For those carriers reporting at the Class B account level, this amount equals the balance of Account 2310." 43. Row 2410 The definition of this row is revised to read "Cable and Wire Facilities This amount equals the total of Rows/Accounts 2411 through 2441. For those carriers reporting at the Class B account level, this amount equals the balance of Account 2410." 44. Row 2680 The definition of this row is revised to read "Amortizable Tangible Assets This amount equals the total of Rows/Accounts 2681 and 2682. For those carriers reporting at the Class B account level, this amount equals the balance of Account 2680." 45. Row 3400 The definition of this row is revised to read "Accumulated Amortization Tangible This amount equals the total of Rows/Accounts 3410 and 3420. For those carriers reporting at the Class B account level, this amount equals the balance of Account 3400." 46. "NOTE 1" after Row 495 is deleted. Report Definition Column Descriptions 47. Column (g) The definition of this column is revised to read "Generally Allocated Regulated This amount reflects that portion of each itemized account that is allocated to regulated activities based on a general allocator or marketing allocator as described in Section 64.901." 48. Column (h) The definition of this column is revised to read "Generally Allocated Nonregulated This amount reflects that portion of each itemized account that is allocated to nonregulated activities based on a general allocator or marketing allocator as described in Section 64.901." PART IV Summary of changes to FCC Report 43-04 (The Access Report) A. Table I Separations and Access Table: Report Definition -- Form 1. Insert "N/A" in all columns for the following rows: 10 through 29, 41, 43, 45, 47 through 82, 90 through 999, 1004, 1210, 1211, 1214, 1215, 1217, 1219, 1241 through 1243, 1281 through 1283, 1334, 1337, 1340, 1341, 1351, 1352, 1360, 1391, 1419, 1422 through 1424, 1427, 1456 through 1458, 1521, 5020, 5021, 5032, 5033, 5070, 5071, and 9000. 2. The following row title is revised: Row 83, # EQ. ACC. MIN. OF USE. 3. Insert "N/A" in Columns (e), Common Line Pay, (f), Common Line Inside Wire, and (k), Traffic Sensitive Equal Access for all rows. 4. Columns (g), BFP, (i) Total Common Line, (j), Switching, (l), Transport, (n), Total Traffic Sensitive, (o), Special Access, (p) Total Access, and (r), Interexchange are no longer "N/A" filled for Row 1212. 5. Columns (j), Switching, (m), Information, (n), Total Traffic Sensitive, (p) Total Access are no longer "N/A" filled for Rows 1160, 1161, 1162, 1163, 1164, 1165, and 1167. 6. Columns (j), Switching, and (m), Information, are no longer "N/A" filled for Rows 1166 and 1168. 7. Column (r), Interexchange, is no longer "N/A" filled for Rows 1161, 1163, 1165, and 1167. 8. Column (l), Transport is no longer "N/A" filled for Row 1167. 9. Columns (g), BFP, (i) Total Common Line, (j), Switching, (l), Transport, (m), Information, (n), Total Traffic Sensitive, (o), Special Access, (p) Total Access, (q), Billing & Collection, and (r), Interexchange are no longer "N/A" filled for Row 4080. 10. Row 4120 The title of this row is changed to " K$ TOT. OPER. REV. PLUS JURIS. DIFF." Report Definition Row Instructions 11. The note under "I. Equal Access" is deleted. 12. Rows 10 through 29: The definitions of these rows are revised to read ". . . Data not required. Enter 'N/A.'" 13. Row 30 The definition of this row is revised to read "Total Equal Access Investment allocation pursuant to Section 36.191(c)." 14. Rows 40, 42, 44, and 46: Remove the reference "Section 69.308(a)" from the instructions. 15. Rows 41, 43, 45, 47 through 82: The definitions of these rows are revised to read ". . . Data not required. Enter 'N/A.'" 16. The note between Rows 51 and 60 is deleted. 17. Row 83 The definition of this row is revised to read "Equal Access minutes of use used for allocation of equal access costs." 18. Row 84 The definition of this row is revised to read " Total Expenses associated with Equal Access." 19. Rows 90 through 999, 1004, 1210, 1211, 1214, 1215, 1217, 1219, 1241 through 1243, and 1281 through 1283: The definitions of these rows are revised to read ". . . Data not required. Enter 'N/A.'" 20. Row 1260 The definition of this row is revised to read "Total Category 4.12 COE, total of Rows 1234, 1240, and 1254 including Category 4.12 COE that is directly assigned pursuant to the Part 69 Reconsideration Order, at para. 48." 21. Row 1290 The definition of this row is revised to read "Total Category 4.13 COE, total of Rows 1277 and 1280, including Category 4.13 COE that is directly assigned pursuant to Section 69.304 and the Part 69 Reconsideration Order, at para. 48." 22. Rows 1334, 1337, 1340, and 1341: The definitions of these rows are revised to read ". . . Data not required. Enter 'N/A.'" 23. Row 1338: The following note is added: "Note: The amount associated with message circuits that was formally reported on Row 1337 prior to 1999 should now be reported on this row." 24. Row 1342 The definition of this row is revised to read "Total basic Category 4.23 COE, total of Rows 1336 and 1338." 25. Rows 1351, 1352, and 1360: The definitions of these rows are revised to read ". . . Data not required. Enter 'N/A.'" 26. Row 1370 The definition of this row is revised to read "Total Category 4.23 COE, total of Rows 1342 and 1350, including Category 4.23 COE that is directly assigned pursuant to Section 69.305 and the Part 69 Reconsideration Order, at para. 48." 27. Row 1391: The definition of this row is revised to read ". . . Data not required. Enter 'N/A.'" 28. Row 1394: The definition of this row is revised to read "Total Category 4.3 COE, total of Rows 1390 and 1392 including Category 4.3 COE that is directly assigned pursuant to Section 69.305 the Part 69 Reconsideration Order." 29. Row 1410 The definition of this row is revised to read "Total COE, total of Rows 1170, 1204, 1212, and 1400." 30. Rows 1419, 1422, 1423, 1424, and 1427: The definitions of these rows are revised to read ". . . Data not required. Enter 'N/A.'" 31. Row 1428 The definition of this row is revised to read "Total Category 1, Other Information Origination/Termination Equipment, total of Rows 1420 and 1425. Exception: for column (d), include in total only Row 1420." 32. Rows 1456, 1457, 1458, and 1521: The definitions of these rows are revised to read ". . . Data not required. Enter 'N/A.'" 33. Row 1540 The definition of this row is revised to read "Total Telecommunications Plant, excluding amortizable assets, the total of Rows 30, 1000, 1410, 1440, and 1530. Note: This row includes all equal access investments." 34. Row 2194 The following note is added: "Note: This row should equal the total of Rows 1540, 2150, and 2160." 35. Row 2240 The definition of this row is revised to read "Total Other Telecommunications Property, total of Rows 2150, 2160, 2203, 2210, 2224, and 2230." 36. Rows 4064, 4065, and 4075: The reference section is changed from 69.411(a) to 69.411. 37. Row 4080 The definition of this row is revised to read "Interest paid relating to capital leases that is allocated pursuant to Sections 36.223(a) and 69.411." 38. Row 4110 The definition of this row is revised to read "Total Certain Income Accounts, total of Rows 4066, 4076, 4080, 4090, less Row 4100." 39. Rows 5020 and 5021: The definitions of these rows are revised to read ". . . Data not required. Enter 'N/A.'" 40. Row 5026 The definition of this row is revised to read "Total Central Office Expenses, total of Rows 5022 and 5024. Exception: For Column (d), include in total only Row 5022." 41. The note for Section 3, Information Origination/Termination Expenses, Part a), Other Information Origination/Termination Expenses is revised to read "Note: Rows 5030 and 5031 provide Part 36 detail and Rows 5040 and 5041 provide Part 69 detail." 42. Rows 5032 and 5033: The definitions of these rows are revised to read ". . . Data not required. Enter 'N/A.'" 43. Row 5042 The definition of this row is revised to read "Total Other Information Origination/Termination Expenses, total of Rows 5030 and 5040. Exception: For Column (d), include in total only Row 5030." 44. Rows 5070 and 5071: The definitions of these rows are revised to read ". . . Data not required. Enter 'N/A.'" 45. Row 5076 The definition of this row is revised to read "Total Cable and Wire Facilities Expenses, total of Rows 5072 and 5074. Exception: For Column (d), include in total only Row 5072." 46. Row 7351 The definition of this row is revised to read "Total Operating Expenses, total of Rows 84, 5080, 6270, 7320, 7334, and 7350." 47. Row 9000 The definition of this row is revised to read ". . . Data not required. Enter 'N/A.'" 48. Row 9006 The definition of this row is revised to read "Lifeline Connection Assistance expense allocation, which is calculated pursuant to Section 54.411." 49. Row 9007 The definition of this row is revised to read "Number of households in the study area receiving Lifeline Connection Assistance pursuant to Section 54.409." 50. Row 9008 The definition of this row is revised to read "Average discount on commencement of service charges per household pursuant to Section 54.411." 51. Row 9009 The definition of this row is revised to read "Average deferred charges per household for the commencement of service for which the company charges no interest pursuant to Section 54.411(a)(2)." Report Definition Column Descriptions 52. Column (e), Common Line Pay, (f) Common Line Inside Wire, and (k), Traffic Sensitive Equal Access: The definitions of these columns are revised to read ". . . Data not required. Enter "N/A." 53. Column (i) The definition of this column is revised to read "Total Common Line Column (g)." 54. Column (n) The definition of this column is revised to read "Total Traffic Sensitive Total of Columns (j), (l), and (m)." PART V Summary of changes to FCC Report 43-05 (The Service Quality Report) A. Table I Installation and Repair Intervals (Interexchange Access) Report Definition Row Instructions 1. Row 0110 The definition of this row is revised to read "Total Number of Orders or Circuits Enter the total number of installation orders or circuits from Interexchange carriers/customers that were completed during the current reporting period on this row. This amount excludes installation orders or circuits not completed by the commitment date because the customer was not prepared to receive service on that date. (The amount of these exclusions is entered in Row 0111.) Enter in whole numbers. The reporting carrier must include a footnote to indicate whether it is counting orders or circuits. This footnote is mandatory and must be entered in the Footnote Table." 2. Row 0112 The definition of this row is revised to read "% Commitments Met Enter the percentage of commitments met during the current reporting period on this row. This amount is calculated by dividing the number of installation orders or circuits from Interexchange carriers/customers completed by commitment date by the total number of installation orders or circuits (Row 0110). Enter in percent, rounded to 2 decimal places. NOTE: Commitment dates are based on the ILEC's installation intervals. The installation intervals for various kinds of installations are published by the ILECs and must be kept on file with the Commission. Commitment dates may be extended at the customer's request." 3. Row 0114 The definition of this row is revised to read "Average Interval Enter the average interval, expressed in business days, between the date the service order for Interexchange carriers/customers was placed and the date the service order was completed, for orders completed during the current reporting period. This amount excludes orders having commitment dates set by customers. Round to the nearest tenth. If the average interval is reported as zero for any column when Row 0110 is greater than zero, the reporting carrier must include a footnote explaining the reason for the zero entry. This footnote is mandatory and must be entered in the Footnote Table." B. Table II Installation and Repair Intervals (Local Service) Report Definition Row Instructions 1. Row 0134 The definition of this row is revised to read "Average Interval Enter the average interval, expressed in business days, between the date the service order was placed and the date the service order was completed during the current reporting period. This amount excludes all orders having commitment dates set by customers. Round to the nearest tenth. If the average interval is reported as zero for any column when Row 0130 is greater than zero, the reporting carrier must include a footnote explaining the reason for the zero entry. This footnote is mandatory and must be entered in the Footnote Table." PART VI Summary of changes to FCC Report 43-06 (The Customer Satisfaction Report) A. Table I Summary Customer Satisfaction Survey Report Definition Column Descriptions 1. Column (ag) The definition of this column is revised to read "Percent of Large Business Customers Dissatisfied This column represents the percentage of large business customers surveyed who registered a dissatisfied response. Enter this amount in percent, rounded to two places." PART VII Summary of changes to FCC Report 43-08 (The Operating Data Report) A. Table IV Telephone Calls Report Definition Column Descriptions 1. Column (ec) The definition of this column is revised to read "Local Calls The number of originating calls completed or unanswered between points both of which are within the local service area of the calling telephone, or total originating calls minus total originating toll calls. Include local message unit calls and local extended area service (EAS) calls."