**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[^1] to implement
    recent Commission Orders.[^2] 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*[^3] and
Section 0.291 of the Commission's rules.[^4] 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.[^5]

**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.[^6] 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*.[^7]

4.  

5.  

6.  year. Also, we revise the instructions for Rows 1950 and 1960 to
    accommodate the provisions of the *Universal Service Order*.[^8]
    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**

7.  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.[^9] 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*.[^10] 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 *ARMIS 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.[^11]

8.  As required by the *Accounting Review Order*,[^12] 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.

9.  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.

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D.  **FCC Report 43-03 - The Joint Cost Report**

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10. 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.[^13] 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*.[^14] 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 I to accommodate reduced Class B account level
    reporting. Part III of the Appendix to this Order contains all
    revisions to this report.

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E.  **FCC Report 43-04 - The Access Report**

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11. FCC Report 43-04, the Access Report, provides jurisdictional
    separations and access charge data by Part 36 category at the study
    area level. As required by the *ARMIS Review Order*[^15], 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), and include other minor
    clarifying changes.

12. To accommodate the requirements of the *Universal Service
    Order*,[^16] 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 

13. 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**

14. The modifications to the information collections contained herein
    are contingent upon approval of the Office of Management and Budget.

**IV. ORDERING CLAUSE**

15. 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- The total of Accounts 5069, 5129, 5169
    , and 5269. For those carriers reporting at the Class B account
    level, these amounts are included in the amount reported on Rows
    1010, 1030, or 1040."

12. Row 1060 -- The definition of this row is revised to read
    "[Uncollectible]{.underline} -- 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]{.underline} -- 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]{.underline} -- Data not required. Enter 'N/A.'"

15. Row 1120 -- The definition of this row is revised to read "[Plant
    Specific]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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)]{.underline} -- 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)]{.underline} -- 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)]{.underline} -- 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)]{.underline} -- 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)]{.underline} -- 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)]{.underline} -- 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)]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- Data not required. Enter 'N/A.'"

38. Row 1620 -- The definition of this row is revised to read "[Support
    Plant]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline}."

46. Row 1915 -- The definition of this row is revised to read "[Net
    Return]{.underline} -- 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]{.underline} -- Enter this amount pursuant to Section
    54.411."

48. Row 1960 -- The definition of this row is revised to read
    "[Universal Service Fund]{.underline} -- 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]{.underline} -- 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]{.underline} -- Data not required. Enter
    'N/A.'"

51. Column (j) -- The definition of this column is revised to read
    "[Common Line -- Inside Wire]{.underline} -- Data not required.
    Enter 'N/A.'"

52. Column (m) -- The definition of this column is revised to read
    "[Total Common Line]{.underline} -- The total of Column (k)."

53. Column (o) -- The definition of this column is revised to read
    "[Traffic Sensitive -- Equal Access]{.underline} -- Data not
    required. Enter 'N/A.'"

54. Column (r) -- The definition of this column is revised to read
    "[Total Traffic Sensitive]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline}: the row instruction is
    deleted.

22. Row 6110 -- The definition of this row is revised to read "[Network
    Support]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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 -- The definition of this row is revised to read
    "[Executive and Planning]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- This amount equals the total
    of Rows/Accounts 7610 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]{.underline} -- 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]{.underline}" is moved
    below the two existing paragraphs, and is replaced by the new
    section title "[GENERAL INSTRUCTIONS]{.underline}."

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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline}, 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]{.underline}, 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]{.underline}, 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]{.underline}."

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]{.underline}: 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]{.underline}: For Column (d), include in total only Row
    5022."

41. The note for Section 3, [Information Origination/Termination
    Expenses]{.underline}, Part a), [Other Information
    Origination/Termination Expenses]{.underline} 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]{.underline}: 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]{.underline}: 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]{.underline}, (f) [Common Line --
    Inside Wire]{.underline}, and (k), [Traffic Sensitive -- Equal
    Access]{.underline}: 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]{.underline} -- Column (g)."

54. Column (n) -- The definition of this column is revised to read
    "[Total Traffic Sensitive]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} -- 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]{.underline} --
    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]{.underline} -- 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."

[^1]: ^?^ The ARMIS reporting requirements were established by the
    Commission in 1987 to facilitate the timely and efficient analysis
    of carrier costs and revenue, to provide an improved basis for
    audits and other oversight functions, and to enhance the
    Commission's ability to quantify the effects of alternative policy
    proposals. Additional ARMIS Reports were added in 1991 and 1992.
    Incumbent LECs must submit the ARMIS reports to the Commission
    annually on or before April 1.

[^2]: ^?^ *See* 1998 Biennial Regulatory Review -- Review of Accounting
    and Cost Allocation Requirements, *Report and Order in CC Docket No.
    98--81, Order on Reconsideration in CC Docket No. 96--150, Fourth
    Memorandum Opinion and Order in AAD File No. 98--43*, released June
    30, 1999, FCC 99--106, 14 FCC Rcd 11396, (*Accounting Review
    Order*); 1998 Biennial Regulatory Review -- Review of ARMIS
    Reporting Requirements, *Report and Order in CC Docket No. 98--117,
    Fifth Memorandum Opinion and Order in AAD File No. 98--43*, released
    June 30, 1999, FCC 99--107, 14 FCC Rcd 11443 (*ARMIS Review Order*);
    Federal--State Joint Board on Universal Service (CC Docket No.
    96--45), *Report and Order*, released May 8, 1997, FCC 97--157, 12
    FCC Rcd 8776 (*Universal Service Order*).

[^3]: ^?^ Reporting Requirements for Certain Class A and Tier 1
    Telephone Companies (Parts 31, 43, 67, and 69 of the FCC's Rules),
    *Order*, 2 FCC Rcd 5770 (1987), *modified on recon.*, 3 FCC Rcd 6375
    (1988) (*ARMIS Order*).

[^4]: ^?^ 47 C.F.R. Part 0.291. In this Order, we revise or clarify the
    following seven ARMIS Reports: 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 Report 43--08, the Operating Data
    Report.

[^5]: ^?^ *See* 5 U.S.C. § 553(b)(3)(B) (providing that notice and
    comment are not required "when the agency for good cause feels (and
    incorporates the finding and a brief statement therefore in the
    rules issued) that notice and public procedures thereon are
    impractical, unnecessary or contrary to the public interest.")

[^6]: ^?^ 47 C.F.R. Parts 32, 36, 64, 65, and 69.

[^7]: ^?^ *ARMIS Review Order*, 14 FCC Rcd at 11450-11453.

[^8]: 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.[^17] 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 I to accommodate reduced Class B account level
    reporting. This new table includes a new Row 1595, Taxes - Federal,
    State & Other, which provides a place for mid-size ILECs to enter
    their combined taxes for the reporting

    ^?^ *Universal Service Order*, 12 FCC Rcd at 8776.

[^9]: ^?^ 47 C.F.R. Part 32.

[^10]: ^?^ *Accounting Review Order*, 14 FCC Rcd at 11396.

[^11]: ^?^ *ARMIS Review Order*, 14 FCC Rcd at 11449.

[^12]: ^?^ *Accounting Review Order*, 14 FCC Rcd at 11411.

[^13]: ^?^ 47 C.F.R. § 64.901.

[^14]: ^?^ *Accounting Review Order*, 14 FCC Rcd at 11411-11412.

[^15]: ^?^ *ARMIS Review Order*, 14 FCC Rcd at 11450-11453.

[^16]: ^?^ *Universal Service Order*, 12 FCC Rcd at 8776.