**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 )

(FCC Report 43-03), ARMIS Access Report )

(FCC Report 43-04), ARMIS Service Quality )

Report (FCC Report 43-05), ARMIS Customer ) CC Docket No. 86-182

Satisfaction Report (FCC Report 43-06), )

ARMIS Infrastructure Report (FCC Report 43-07), )

ARMIS Operating Data Report (FCC Report 43-08), )

ARMIS Forecast of Investment Usage Report )

(FCC Report 495A), and ARMIS Actual Usage of )

Investment Report (FCC Report 495B) for Certain )

Class A and Tier 1 Telephone Companies )

**ORDER**

Adopted: December 17, 2003 Released: December 17, 2003

By the Acting Chief, Industry Analysis and Technology Division:

**I. INTRODUCTION**

1.  In this Order, we revise several of the Automated Reporting
    Management Information System (ARMIS) reports[^1] to implement
    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 to 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**

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2.  This Order implements changes to ARMIS reports as necessitated by
    Commission orders and provides improved definitions, descriptions,
    and instructions that will lead to greater clarity and consistency
    in reporting by incumbent local exchange carriers. In the following
    sections, we discuss the more important modifications. The Appendix
    contains a complete listing of the revisions that we make to 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 Portals II, 445 Twelfth Street, S.W., Room CY-A257, Washington,
    D.C. 20554 and from Qualex International, Portals II, 445 Twelfth
    Street, S.W., CY-B402, Washington, D.C. 20554. Copies of the
    detailed instructions may also be obtained over the Internet, from
    the Commission's web site, at the web address:
    \<http://www.fcc.gov/wcb/armis/instructions/\>.

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B.  **FCC Report 43-01 -- The Annual Summary Report**

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3.  FCC Report 43-01, the Annual Summary Report, summarizes the
    carriers' accounting and cost allocation data prescribed in Parts
    32, 36, 64, 65, and 69 of the Commission's rules.[^6] In order to
    ensure that this report reflects changes made by the *Phase 2 Report
    and Order*, [^7] we add and eliminate rows associated with certain
    Class A Accounts in Table I -- Cost and Revenue -- Class A Account
    Level Reporting. Thus, we remove Rows 1050, 1340, 1350, 1360, 1870,
    and 1881, and add Row 1365, Non-operating Income and Expenses, and
    Row 1865, Other Long-term Liabilities and Deferred Credits. To
    incorporate Class B Account changes made by the *Phase 2 Report and
    Order*,[^8] we modify Table I -- Cost and Revenue -- Class B Account
    Level Reporting, by removing Rows 1870 and 1871, and by adding Row
    1365, Non-operating Income and Expenses, and Row 1865, Other
    Long-term Liabilities and Deferred Credits. All instructions
    affected by the deletion and consolidation of the Class A and Class
    B Accounts are modified accordingly. Thus, in addition to deleting
    instructions for rows removed, we modify instructions for Rows 1020,
    1030, 1040, 1090, 1140, 1160, 1290, 1330, 1390, 1510, 1640, 1740,
    1750, and 1830. Finally, we make clarifying changes to instructions
    for Row 1970. In Table III, Pole and Conduit Rental Calculation
    Information, we revise the instructions for Row 503, General &
    Administrative Expense. [^9] Part I of the Appendix to this Order
    contains revisions to this report.

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C.  **FCC Report 43-02 - The USOA Report**

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4.  FCC Report 43-02, the Uniform System of Accounts (USOA) Report,
    provides the annual operating results of the carriers' activities
    for accounts as specified in the USOA.[^10] In accordance with the
    *Phase 2 Report and Order*, [^11] we eliminate rows associated with
    certain Class A Accounts in Table B-1, Balance Sheet Accounts. Thus,
    we remove Rows 1130 - 1160, 1180 - 1210, 1290 - 1330, 1401, 1402,
    1407, 1408, 1437, 1439, 2215, 2215.1, 2215.2, 2215.3, 2231.1,
    2231.2, 2425, 3400, 3420, 3500, 3600, 4010, 4020, 4030, 4050, 4060,
    4120, 4210 - 4270, 4310, and 4360. In the same table, we change row
    titles for Rows 1438, 2211, 2341, 2424, and add the following new
    rows: Row 1170, Receivables, Row 1171, Allowance for doubtful
    accounts, Row 2212.1, Circuit switching, Row 2212.2, Packet
    switching, Row 2232.1, Electronic circuit, Row 2232.2, Optical
    circuit, Row 2690.1, Network software, Row 2690.2, General purpose
    computer software, Row 4000, Current accounts and notes payable, and
    Row 4300, Other long-term liabilities and deferred credits. Finally,
    in the same table, we change Row 420 to Row 4200, Long-term debt and
    funded debt. We modify, accordingly, all instructions affected by
    the deletion and consolidation of the Class A Accounts. Thus, in
    addition to deleting instructions for rows removed, we modify
    instructions for Rows 120, 150, 2210, 340, 410, 430, and 450. For
    new Class A subaccounts that have been added to this table by the
    *Phase 2 Report and Order*,[^12] we add instructions for Row 2212,
    Digital Electronic Switching, Row 2232, Circuit Equipment, and Row
    2690, Intangibles.

5.  In Table B-2, Statement of Cash Flows, we clarify the instructions
    for Rows 0130, 0140, and 0150. As required by the *Phase 2 Report
    and Order*,[^13] we delete Rows 0301 through 0330, 0401 through
    0430, 0440, 0450, and 0460, in Table B-3, Investment in Affiliates
    and Other Companies. Likewise, we delete Columns (aa) through (ao),
    and modify the column section titles of existing Account 1401/1402,
    Account 1160, and Account 1180. We add a new Column (q), Total, as a
    clarification. Finally, we make row and column instructions changes
    to reflect the table deletions and clarification.

6.  We implement the *Phase 2 Report and Order*[^14] in Table B-5,
    Analysis of Entries in Accumulated Depreciation, by deleting Rows
    0190, 0230, 0240, 0250, 0260, 0300, 0310 and 0440, by changing
    titles of Rows 0180, 0220, 0290, and 0430, and by adding Row 0235,
    Digital electronic switching -- circuit, Row 0237, Digital
    electronic switching -- packet, Row 0305, Circuit equipment --
    electronic, and Row 0307, Circuit equipment -- optical. We modify,
    accordingly, all instructions affected by the Class A Account
    changes. Thus, we delete instructions for rows removed, modify
    instructions for row title changes, add instructions for the new
    rows, and revise the instructions for Rows 0270 and 0320, and for
    Column (f).

7.  As required by the *Phase 2 Report and Order*,[^15] we modify Table
    I-1, Income Statement Accounts, by deleting Rows 5002 - 5004, 5050,
    5069, 5084, 5100 - 5169, 5200, 5240 - 5270, 5301, 5302, 6215, 6425,
    6612, 6710, 6711, 6712, 6721 - 6728, 7110 - 7160, 7310 - 7370,
    7410 - 7450, 7510 - 7540, and 7610 - 7640, and by changing row
    titles for Rows 5060, 6110, 6120, 6210, 6211, 6212, 6220, 6230,
    6310, 6341, 6410, 6424, 650, 6510, 6530, 6540, 690, 6610, 6611, 700,
    6790, 7200, 790, 615, 625, 635, 6121 - 6124, 6211, 6212, 6231, 6232,
    6311 - 6362, 6411 - 6441, 6511, 665, 6531 - 6533, 675, 685, 6561 -
    6565, 6611, 6613, and 6621 - 6623. Likewise, as required by the
    *Phase 2 Report and Order*,[^16] we add Row 6212.1, Circuit
    switching expense, Row 6212.2, Packet switching expense, Row 6232.1,
    Electronic circuit expense, and Row 6232.2, Optical circuit expense.
    As required by both the *Phase 2 Report and Order*,[^17] and the
    *Accounting Suspension Order*,[^18] we add Row 526, Miscellaneous
    revenue, and Row 527, Total Miscellaneous Revenues. Further, we
    change Row 510 to Row 5001, Basic area revenue, Row 525 to Row 5100,
    Long distance message revenue, and Row 5080 to Row 522, Network
    Access Services Revenues, in accordance with the *Phase 2 Report and
    Order*,[^19] and its *Errata*.[^20] For new Class A subaccounts that
    have been added to this table by the *Phase 2 Report and
    Order*,[^21] we add instructions for Row 6212, Digital Electronic
    Switching, and Row 6232, Circuit Equipment. We modify, accordingly,
    all instructions affected by Class A Account changes. Thus, we
    delete instructions for rows removed, add instructions for the new
    rows, revise the general instruction for this table, revise the
    instructions for Rows 520, 5080, 530, 6210, 710, and make clarifying
    changes to the instructions for Row 790.

8.  In Table I-6, Special Charges, we clarify the title for Row 0270 and
    implement the *Phase 2 Report and Order*,[^22] by revising the
    instructions for Rows 0100, 0200, 0220, 0240, and 0250, and making
    changes to section definitions throughout the instructions.
    Likewise, in Table I-7, Donations or Payments for Services Rendered
    by Persons Other Than Employees, we modify the section definition
    for Rows 1501 through 1598. Part II of the Appendix to this Order
    contains revisions to this report.

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

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9.  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.[^23] In
    accordance with the *Phase 2 Report and Order*, [^24] we modify
    Table I, Regulated/Nonregulated Data, by removing Rows 5002 - 5004,
    5050, 5069, 5084, 5100 - 5169, 5200, 5240 - 5270, 5301, 5302, 6215,
    6425, 6612, 6710, 6711, 6712, 6721 - 6728, 7110 - 7160, 7310 - 7370,
    7510 - 7540, 7610 - 7640,1439, 2215, 2425, 3400, 3420, 3500, 3600,
    4120, 4310, and 4360. Also, as a result of the *Phase 2 Report and
    Order*,[^25] we add Row 4300, Other long-term liabilities and
    deferred credits. Further, in compliance with the *Phase 2 Report
    and Order*[^26] and the *Accounting Suspension Order*,[^27] we add
    Row 526, Miscellaneous revenue, and Row 527, Total Miscellaneous
    Revenues. As a consequence of the *Phase 2 Report and Order*, [^28]
    we change the titles of numerous rows in this table. Other mandated
    changes include the following row replacements: Row 510 to Row 5001,
    Basic area revenue; Row 525 to Row 5100, Long distance message
    revenue, and Row 5080 to Row 522, Network access services revenues.
    [^29] Finally, we make additional changes of a clarifying nature to
    a number of section titles, and remove the "N/A" from Column (m),
    Subject to Separations, Row 3410. We modify, accordingly, all
    instructions affected by the Class A Account changes. Thus, we
    delete instructions for rows removed, add instructions for the new
    rows, and revise the instructions for Rows 520, 530, 6210, 720,
    2210, 370, and 495. In addition, we clarify instructions for Column
    (m), and change the definitions of Columns (c), (d), (e), and
    (f).[^30] Part III of the Appendix to this Order contains revisions
    to this report.

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

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10. FCC Report 43-04, the Access Report, details carriers' revenues,
    expenses, taxes, plant in service, other investment and depreciation
    reserves by study area, pursuant to section 43.21(f) of the
    Commission's rules.[^31] In accordance with the *Phase 2 Report and
    Order*, [^32] we modify Table I, Separations and Access Data, by
    removing Rows 4013, 3220, 3230, 3240, 3250, 3260, and 3270. Further,
    we update the Allocation Reference Table, and remove the "N/A" from
    the data fields for Column (c), State, Rows 4010, 4011, and 4012.
    Finally, to provide further clarification, we require that data
    fields for Row 7330, Corporate Operations Expense -- EAS -- Directly
    Assigned Exchange, Columns (i) through (o) shall be populated with
    "N/A." We modify, accordingly, all instructions affected by the
    Class A Account changes. Thus, we delete instructions for rows
    removed and modify the instructions for Rows 4010, 4011, 4012, 4014,
    and 3430. In addition, we revise Item 3 in the report's General
    Instructions, and clarify instructions for Row 6230. Part IV of the
    Appendix to this Order contains the revisions to this report.

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F.  **FCC Report 43-05 - The Service Quality Report**

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11. FCC Report 43-05, the Service Quality Report, measures carrier
    trends in service quality under price cap regulation by study area,
    pursuant to section 43.21(g) of the Commission's rules.[^33] In this
    order we make several minor clarifying changes to this report.
    Specifically, in Table IV -- Total Switch Downtime, column
    instructions for the definition of "Switch Downtime," and in Table
    IV-A -- Occurrences of Two Minutes or more Duration Downtime,
    General Instructions, we clarify the definition of switch downtime
    to require *complete* loss of all call processing capability. Also,
    in Table IV-A, we revise Column (t), Cause, to clarify that the
    definition in item 01 includes hardware changes, as well as software
    and firmware changes. Part V of the Appendix to this Order contains
    the revisions to this report.

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G.  **FCC Report 43-07 - The Infrastructure Report**

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12. FCC Report 43-07, the Infrastructure Report, details carrier trends
    in telephone industry infrastructure development under price cap
    regulation by study area, pursuant to section 43.21(i) of the
    Commission's rules.[^34] In accordance with the *Phase 2 Report and
    Order*, [^35] we modify Table I, Switching Equipment, by changing
    Rows 0150 and 0160 to reflect the renaming of "analog" switches and
    lines to "non-digital" switches and lines. Also, we make clarifying
    changes to Table II -- Transmission Facilities, by modifying
    language in several of the row instructions. We make these changes
    to improve consistency in grammatical usage among the instructions,
    and to refine the terminology used in describing the data this table
    is designed to capture. Thus, we modify the section instructions
    entitled Loop Plant - Central Office Terminations, and the
    instructions for Rows 0370 - 0470. Part VI of the Appendix to this
    Order contains the revisions to this report.

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H.  **Unbundled Network Elements**

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13. Informal contact with the reporting carriers indicates that ARMIS
    access line data in several of the ARMIS reports may also contain
    unbundled network element (UNE) quantities. However, it also appears
    that the carriers include UNE data in access line data in an
    inconsistent manner. Accordingly, we direct that any row/column data
    entry which contains UNE data be accompanied by an explanatory
    footnote identifying the types of UNEs (e.g., "UNE-P") that are
    included. We require these clarifying footnotes in order to allow
    the public and this Commission to better understand the data
    submitted in our ARMIS 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, and
    FCC Report 43-07, the Infrastructure Report ARE REVISED, as set
    forth above and in the Appendix to this Order, effective for filings
    due April 1, 2004.

FEDERAL COMMUNICATIONS COMMISSION

Alan I. Feldman

Acting Chief, Industry Analysis and Technology Division

**PART I --- Summary of changes to FCC Report 43-01 (The Annual Summary
Report)**

### A. Table I -- Cost and Revenue

# Report Definition -- Form (Class A Account Level Reporting)

1.  The following rows are deleted: 1050, 1340, 1350, 1360, 1870, and
    1881.

2.  The following rows are added:

    a.  Row 1365 -- Non-operating Income and Expenses, and

    b.  Row 1865 -- Other Long-term Liabilities and Deferred Credits.

3.  The following row title is changed: Row 1160 -- "Corporate
    Operations" to "General & Administrative."

# Report Definition -- Form (Class B Account Level Reporting)

1.  The following rows are deleted: 1870 and 1881.

2.  The following rows are added:

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a.  Row 1365 -- Non-operating Income and Expenses, and

b.  Row 1865 -- Other Long-term Liabilities and Deferred Credits.

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3.  The following row title is changed: Row 1160 -- "Corporate
    Operations" to "General & Administrative."

# 

## Report Definition -- Row/Column Instructions

1.  The following row instructions are deleted: 1050, 1340, 1350, 1360,
    1870, and 1881.

2.  Row 1020 -- The definition of this row is revised to read: "[Network
    Access Services]{.underline} - The total of Accounts 5081 through
    5083."

3.  Row 1030 -- The definition of this row is revised to read: "[Toll
    Network Services]{.underline} - The total of Account 5100."

4.  Row 1040 -- The definition of this row is revised to read:
    "[Miscellaneous]{.underline} - The total of Accounts 5200 and 5230
    (excluding nonregulated directory revenue). For those carriers
    reporting at the Class B account level, enter the total of Account
    5200."

5.  Row 1090 -- The definition of this row is revised to read: "[Total
    Operating Revenues]{.underline} - The total of Rows 1010 through
    1045 less Row 1060."

6.  Row 1140 -- The definition of this row is revised to read:
    "[Customer Operations Marketing]{.underline} - The total of Accounts
    6611 and 6613. For those carriers reporting at the Class B account
    level, enter the total of Account 6610."

7.  Row 1160 -- The definition of this row is revised to read: "[General
    & Administrative]{.underline} - The total of Accounts 6720 and
    6790."

8.  Row 1290 -- The definition of this row is revised to read: "[Other
    Operating Income/Losses]{.underline} - This amount shall contain the
    net of Accounts 7100 and 7990."

9.  Row 1330 -- The definition of this row is revised to read:
    "[Extraordinary Items (Revenue)]{.underline} - The total of
    Account 7600. Amounts excluded from ratemaking are removed in
    Row 1370. A positive value represents an income and a negative value
    represents a loss."

10. Row 1365 -- The definition of this row is added: "[Non-operating
    Income and Expenses]{.underline} - The total of Account 7300. A
    positive value represents an income and a negative value represents
    a loss."

11. Row 1390 -- The definition of this row is revised to read: "[Total
    Non-operating Items (Expense)]{.underline} - The total of Row 1370
    less Rows 1320, 1330, and 1365. A positive amount represents an
    expense and a negative value represents income."

12. Row 1510 -- The definition of this row is revised to read: "[Fixed
    Charges]{.underline} - Enter on this row only those amounts from
    Account 7500 that are attributable to operating fixed charges. The
    amount of operating fixed charges are obtained from total fixed
    charges less fixed charges attributable to non-operating net
    investment. Non-operating fixed charges are calculated by taking the
    ratio of non-operating net investment to the total net investment
    times total fixed charges."

13. Row 1640 -- The definition of this row is revised to read: "[Central
    Office Equipment-Switching]{.underline} - The total of Accounts 2211
    and 2212."

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

15. Row 1750 -- The definition of this row is revised to read: "[Other
    Deferred Charges]{.underline} - The balance of Account 1438. Amounts
    excluded from ratemaking are removed in Row 1780."

16. Row 1830 -- The definition of this row is revised to read:
    "[Accumulated Amortization]{.underline} - The total of Account 3410.
    For those carriers reporting at the Class B account level, enter the
    total of Account 3400."

17. Row 1865 -- The definition of this row is added: "[Other Long-term
    Liabilities and Deferred Credits]{.underline} -- The balance of
    Account 4300. Amounts excluded from ratemaking are removed in Row
    1780."

18. Row 1970 -- The definition of this row is revised to read: "[Common
    Line Support-Long Term]{.underline} - Enter the amount of long-term
    support (LTS), which is a portion of the carrier's Universal Service
    contribution payment submitted to NECA pursuant to Section
    69.612(a). The amount reported in this row is calculated as follows:
    Total Interstate and International End User Telecommunications
    Revenue (less International Exception Revenue) from January 1, 2002
    to December 31, 2002 times 0.006715 (the LTS portion of the
    annualized Universal Service contribution factor). The revenues to
    be used in this calculation are as reported to NECA on April 1, 2003
    on FCC Form 499-A, line 420, columns (d) + (e). This item is
    reported as a negative amount. **Note:** Carriers that are in the
    Common Line Pool will report zero."

### B. Table III -- Pole and Conduit Rental Calculation Information

*Report Definition -- Row/Column Instructions*

1.  Row 503 -- The definition of this row is revised to read: "[General
    & Administrative Expense]{.underline} -- Account 6720."

**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 following rows are deleted: 1130 -- 1160, 1180 -- 1210, 1290 --
    1330, 1401, 1402, 1407, 1408, 1437, 1439, 2215, 2215.1, 2215.2,
    2215.3, 2231.1, 2231.2, 2425, 3400, 3420, 3500, 3600, 4010, 4020,
    4030, 4050, 4060, 4120, 4210 -- 4270, 4310, and 4360.

2.  The following row titles are changed:

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a.  Row 120 -- "Total Noncash Current" to "Total Noncash Current
    Assets",

b.  Row 1438 -- "Deferred maintenance and retirements" to "Deferred
    maintenance, retirements and other deferred charges",

c.  Row 2211 -- "Analog electronic switching" to "Non-digital
    switching",

d.  Row 2341 -- "Large PBX" to Large private branch exchange", and

e.  Row 2424 -- "Submarine cable" to "Submarine and deep sea cable."

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3.  The following row titles are added:

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a.  Row 1170 -- Receivables,

b.  Row 1171 -- Allowance for doubtful accounts,

c.  Row 2212.1 -- Circuit switching,

d.  Row 2212.2 -- Packet switching,

e.  Row 2232.1 -- Electronic circuit,

f.  Row 2232.2 -- Optical circuit,

g.  Row 2690.1 -- Network software,

h.  Row 2690.2 -- General purpose computer software,

i.  Row 4000 -- Current accounts and notes payable, and

j.  Row 4300 -- Other long-term liabilities and deferred credits.

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4.  Row 420 is changed to 4200 -- Long-term debt and funded debt.

## Report Definition -- Row/Column Instructions

1.  The following row instructions are deleted: 1120, 1280, 2215, 2231,
    3400, and 420.

2.  Row 120 -- The definition of this row is revised to read: "[Total
    Noncash Current Assets]{.underline} - This amount equals the total
    of Rows/Accounts 1170 - 1171 + 1220."

3.  Row 150 -- The definition of this row is revised to read: "[Total
    Noncurrent Assets]{.underline} - This amount equals the total of
    Rows/Accounts 1406 through 1500."

4.  Row 2212 -- The definition of this row is added to read: "[Digital
    Electronic Switching]{.underline} -- This amount equals the total of
    Rows/Accounts 2212.1 and 2212.2."

5.  Row 2210 -- The definition of this row is revised to read: "[Central
    Office - Switching]{.underline} - This amount equals the total of
    Rows/Accounts 2211 and 2212."

6.  Row 2232 -- The definition of this row is added to read: "[Circuit
    Equipment]{.underline} -- This amount equals the total of
    Rows/Accounts 2232.1 and 2232.2."

7.  Row 2690 -- The definition of this row is added to read:
    "[Intangibles]{.underline} -- This amount equals the total of
    Rows/Accounts 2690.1 and 2690.2."

8.  Row 340 -- The definition of this row is revised to read: "[Total
    Depreciation and Amortization]{.underline} - This amount equals the
    total of Rows/Accounts 3100, 3200, 3300, and 3410."

9.  Row 410 -- The definition of this row is revised to read: "[Total
    Current Liabilities]{.underline} - This amount equals the total of
    Rows/Accounts 4000 through 4130."

10. Row 430 -- The definition of this row is revised to read: "[Total
    Other Liabilities and Deferred Credits]{.underline} - This amount
    equals the total of Rows/Accounts 4300 through 4370."

11. Row 450 -- The definition of this row is revised to read: "[Total
    Liabilities and Stockholders\' Equity]{.underline} - This amount
    equals the total of Rows 410 + 4200 + 430 + 440. This amount must
    also equal Row 360."

**B. Table B-2 -- Statement of Cash Flows**

## Report Definition -- Row/Column Instructions

1.  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."

2.  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."

3.  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."

**C. Table B-3 -- Investments in Affiliates and Other Companies**

### 

## Report Definition -- Form

1.  The following rows are deleted: 0301 through 0330, 0401 through
    0430, 0440, 0450, and 0460.

2.  The following columns are deleted: (aa) through (ao).

3.  The following column is added: (q) -- Total.

4.  The following column sections are changed:

```{=html}
<!-- -->
```
a.  "Account 1401/1402" to "Investment in Affiliated and Nonaffiliated
    Companies",

b.  "Account 1160" to "Temporary Investments", and

c.  "Account 1180" to "Account 1170 -- Receivables".

## Report Definition -- Row/Column Instructions

1.  The following row instructions are deleted: 0301 through 0330, 0401
    through 0430, 0440, 0450, and 0460.

2.  The following column instructions are deleted: (ab) through (ao).

3.  The column section Account 1401 and Account 1402 is deleted and
    replaced with the following: "[Investment in Affiliated and
    Nonaffiliated Companies]{.underline} -- Investments as defined in
    Section 32.1410 (a) through (e) of the Commission's Rules."

4.  The column section Account 1160 is deleted and replaced with the
    following: "[Temporary Investments]{.underline} -- Investments as
    defined in Section 32.1120 (e) of the Commission's Rules."

5.  The column section Account 1180 is deleted and replaced with the
    following: "[Account 1170]{.underline} -- Receivables as defined in
    Section 32.1170 of the Commission's Rules."

6.  Column (q) -- The following column is added: "[Total]{.underline} --
    The sum of Columns (h), (l), and (p)."

**D. Table B-5 -- Analysis of Entries in Accumulated Depreciation**

## Report Definition -- Form

1.  The following rows are deleted: 0190, 0230, 0240, 0250, 0260, 0300,
    0310 and 0440.

2.  The following row titles are changed:

```{=html}
<!-- -->
```
a.  Row 0180 -- "Office support equipment" to "Office equipment"

b.  Row 0220 -- "Analog electronic switching" to "Non-digital
    switching",

c.  Row 0290 -- "Satellite and earth station facilities" to "Radio
    systems", and

d.  Row 0430 -- "Submarine cable" to "Submarine & deep sea cable".

```{=html}
<!-- -->
```
3.  The following rows are added:

```{=html}
<!-- -->
```
a.  Row 0235 -- Digital electronic switching -- circuit,

b.  Row 0237 -- Digital electronic switching -- packet,

c.  Row 0305 -- Circuit equipment -- electronic, and

d.  Row 0307 -- Circuit equipment -- optical.

## Report Definition -- Row/Column Instructions

1.  The following row instructions are deleted: 0190, 0230, 0240, 0250,
    0260, 0300, 0310 and 0440.

2.  The following row titles are changed:

```{=html}
<!-- -->
```
a.  Row 0180 -- "Office Support Equipment" to "Office equipment"

b.  Row 0220 -- "Analog Electronic Switching" to "Non-digital
    switching",

c.  Row 0290 -- "Satellite and Earth Station Facilities" to "Radio
    systems", and

d.  Row 0430 -- "Submarine Cable" to "Submarine & deep sea cable".

```{=html}
<!-- -->
```
3.  Row 0235 -- The definition of this row is added to read: "[Digital
    electronic switching -- circuit]{.underline} -- Enter the amount for
    this category."

4.  Row 0237 -- The definition of this row is added to read: "[Digital
    electronic switching -- packet]{.underline} -- Enter the amount for
    this category."

5.  Row 0270 -- The definition of this row is revised to read: "[Total
    Central Office Switching]{.underline} -- Enter the total of Rows
    0220 through 0237."

6.  Row 0305 -- The definition of this row is added to read: "[Circuit
    equipment -- electronic]{.underline} -- Enter the amount for this
    category."

7.  Row 0307 -- The definition of this row is added to read: "[Circuit
    equipment -- optical]{.underline} -- Enter the amount for this
    category."

8.  Row 0320 -- The definition of this row is revised to read: "[Total
    Central Office -- Transmission]{.underline} -- Enter the total of
    Rows 0290 through 0307."

9.  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. **Note: This column is only used to reflect
    the sale of depreciable property with traffic. Enter only the
    estimated amount of accrued depreciation. The remaining
    undepreciated plant value is reported in Account 7300, Nonoperating
    income and expense.**"

**E. Table I-1 -- Income Statement Accounts**

### 

## Report Definition -- Form

1.  The following rows are deleted: 5002 -- 5004, 5050, 5069, 5084, 5100
    -- 5169, 5200, 5240 -- 5270, 5301, 5302, 6215, 6425, 6612, 6710,
    6711, 6712, 6721 -- 6728, 7110 -- 7160, 7310 -- 7370, 7410 -- 7450,
    7510 -- 7540, and 7610 -- 7640.

2.  The following section row titles are deleted:

```{=html}
<!-- -->
```
a.  Long Distance (LD) Network Service Revenues,

b.  Corporate Operations,

c.  Other Operating Income and Expense,

d.  Nonoperating Income and Expense,

e.  Nonoperating Taxes,

f.  Interest and Related Items,

g.  Extraordinary Items, and

h.  Jurisdictional Difference & Nonregulated Income.

```{=html}
<!-- -->
```
3.  The following section title is changed: Local Network Revenues" to
    "Local Network Services Revenues".

4.  The following row titles are changed:

```{=html}
<!-- -->
```
a.  Row 5060 -- "Other local exchange revenue" to "Other basic area
    revenue",

b.  Row 6110 -- "Network support" to "Network Support Expenses",

c.  Row 6120 -- "General support" to "General Support Expenses",

d.  Row 6210 -- "Central office-switching" to " Central Office Switching
    Expenses",

e.  Row 6211 -- "Analog electronic" to "Non-digital switching expense",

f.  Row 6212 -- "Digital electronic" to "Digital electronic switching
    expense",

g.  Row 6220 -- "Operator systems" to "Operator system expense",

h.  Row 6230 -- "Central office-transmission" to Central Office
    Transmission Expenses",

i.  Row 6310 -- "Information origination/termination expense" to
    "Information Origination/Termination Expenses",

j.  Row 6341 -- "Large PBX" to "Large private branch exchange expense",

k.  Row 6410 -- Cable and wire" to Cable and Wire Facilities Expenses",

l.  Row 6424 -- "Submarine cable" to "Submarine and deep sea cable
    expense",

m.  Row 650 -- "Total Plant Specific Operations" to Total Plant Specific
    Operations Expenses",

n.  Row 6510 - -- "Other property and equipment expense" to "Other
    Property and Equipment Expenses",

o.  Row 6530 -- "Network operations" to "Network Operations Expenses",

p.  Row 6540 -- "Access" to Access expense",

q.  Row 690 -- "Total Plant Nonspecific Operations" to Total Plant
    Nonspecific Operations Expenses",

r.  Row 6610 -- "Marketing expense" to "Marketing Expenses",

s.  Row 6611 -- "Product management" to "Product management and sales
    expense",

t.  Row 700 -- "Total Customer Operations" to Total Customer Operations
    Expenses",

u.  Row 6790 -- "Provision for uncollectible notes" to "Provision for
    uncollectible notes receivable",

v.  Row 7200 -- "Operating taxes" to "Operating Taxes", and

w.  Row 790 -- "Net income" to "Net Income."

x.  Rows 615, 625, 635, 6121 -- 6124, 6211, 6212, 6231, 6232, 6311 --
    6362, 6411 -- 6441, 6511, 665, 6531 -- 6533, 675, 685, 6561 -- 6565,
    6611, 6613, and 6621 -- 6623, add "expense" for each row title.

```{=html}
<!-- -->
```
5.  The following rows are added:

```{=html}
<!-- -->
```
a.  Row 526 -- Miscellaneous revenue,

b.  Row 527 -- Total Miscellaneous Revenues,

c.  Row 6212.1 -- Circuit switching expense,

d.  Row 6212.2 -- Packet switching expense,

e.  Row 6232.1 -- Electronic circuit expense, and

f.  Row 6232.2 -- Optical circuit expense.

```{=html}
<!-- -->
```
6.  Row 510 is changed to Row 5001 and the row title is changed from
    "Basic Local Service Revenue" to "Basic area revenue."

7.  Row 525 is changed to Row 5100 and the row title is changed from "LD
    Network Services Revenues" to "Long distance message revenue."

8.  Row 5080 -- Network Access Revenues is changed to Row 522 -- Network
    Access Services Revenues.

## Report Definition -- Row/Column Instructions

1.  The following general instruction is revised to read: "Every row
    item is not described below. Those rows omitted from the following
    instructions are Part 32 accounts and the amounts entered for these
    accounts should be reported pursuant to our Part 32 Rules. The
    following descriptions apply to those rows that are summarizations
    or need further clarification. Four digit row numbers indicate that
    there is a Part 32 account bearing the same number and title. Unless
    otherwise indicated, three digit row numbers indicate that there is
    no comparable Part 32 account."

2.  The following row instructions are deleted: 510, 5100, 5110, 5120,
    5200, 525, 5260, 5300, 6710, 6720, 7100, 7300, 7400, 7500, and 7600.

3.  Row 520 -- The definition of this row is revised to read: "[Local
    Network Services Revenues (Account 5000)]{.underline} - This amount
    equals the total of Rows/Accounts 5001**,** 5040, and 5060."

4.  Row 5080 -- The row number and definition of this row is revised to
    read: "Row 522 -- [Network Access Service Revenue]{.underline} -
    This amount equals the total of Rows/Accounts 5081 through 5083."

5.  Row 526 -- The definition of this row is added to read:
    "[Miscellaneous Revenue]{.underline} -- This amount equals the total
    of Account 5200. **Note:** The amount reported in this row excludes
    Account 5230."

6.  Row 527 -- The definition of this row is added to read: "[Total
    Miscellaneous Revenues]{.underline} -- This amount equals the total
    of Accounts 5200 and 5230 (Total of Rows 5230 and 526)."

7.  Row 530 -- The definition of this row is revised to read: "[Total
    Operating Revenues]{.underline} -- This amount equals the total of
    Rows/Accounts 520, 522**,** 5100**,** 527**,** 5280, less 5300."

8.  Row 6212 -- The definition of this row is added to read: "[Digital
    Electronic Switching]{.underline} -- This amount equals the total of
    Rows/Accounts 6212.1 and 6212.2."

9.  Row 6210 -- The definition of this row is revised to read: "[Central
    Office-Switching]{.underline} -- This amount equals the total of
    Rows/Accounts 6211 and 6212."

10. Row 6232 -- The definition of this row is added to read: "[Circuit
    Equipment]{.underline} -- This amount equals the total of
    Rows/Accounts 6232.1 and 6232.2."

11. Row 710 -- The definition of this row is revised to read: "[Total
    Corporate Operations]{.underline} - This amount equals the total of
    Rows/Accounts 6720 and 6790."

12. Row 790 -- The definition of this row is revised to read: "[Net
    Income]{.underline} - This amount equals the total of Rows/Accounts
    730, 7100, 7300, 7600, 7910, and 7990, less 7200, 7400, and 7500.
    This amount should also equal Table B-1, Row 465."

**F. Table I-6 -- Special Charges**

###  

## Report Definition -- Form

1.  Row 0250 -- The row title is changed from "All Other Items in the
    Aggregate" to "All Other Special Charges."

2.  Row 0270 -- The row title is changed from "Total of Account 7370" to
    "Total."

## Report Definition -- Row/Column Instructions

1.  Row 0100 -- The definition of this row is revised to read:
    "[Lobbying Expenses]{.underline} - Enter the amount charged to
    Account 7300 that reflects lobbying expenses, as defined in Section
    32.7300 (h)(1) of the Commission\'s Rules."

2.  Row 0200 -- The definition of this row is revised to read:
    "[Membership Fees and Dues]{.underline} - Enter the amount charged
    to Account 7300 that reflects membership fees and dues as defined in
    Section 32.7300 (h)(3) of the Commission's Rules."

3.  The row section "Abandoned Construction Projects Amounting to
    \$500,000 or More" is revised to read: "[Abandoned Construction
    Projects Amounting to \$500,000 or More]{.underline} - The cost of
    construction projects that have been abandoned during the reporting
    period, as defined in Section 32.7300 (h)(5) of the Commission's
    Rules."

4.  Rows 0210 through 0218 -- The definition of this section is revised
    to read: "Each of these rows is provided for entry of data
    associated with abandoned construction projects. Use one row for
    each item amounting individually to \$500,000 or more."

5.  Row 0220 - The definition of this row is revised to read:
    "[Telecommunications Plant Acquisition Adjustments]{.underline} -
    Enter the debit amount of telecommunications acquisition adjustments
    charged to Account 7300, as defined in Section 32.2005 (b)(1) of the
    Commission's Rules."

6.  The row section "Penalties and Fines Amounting to \$500,000 or More"
    is revised to read: "[Penalties and Fines Amounting to \$500,000 or
    More]{.underline} - The amount of penalties, fines or lawsuit
    settlements that have occurred during the reporting period as
    defined in Section 32.7300 (h)(4) of the Commission's Rules."

7.  Rows 0230 through 0238 -- The definition of this section is revised
    to read: "Each of these rows is provided for entry of data
    associated with penalties and fines. Use one row for each item
    amounting individually to \$500,000 or more."

8.  Row 0240 -- The definition of this row is revised to read:
    "[Charitable, Social or Other Community Welfare]{.underline} - Enter
    the total amount of charitable, social or other community welfare
    charged to Account 7300, as defined in Section 32.7300 (h)(2) of the
    Commission's Rules."

9.  Row 0250 -- The definition of this row is revised to read: "[All
    Other Special Charges]{.underline} - Enter total amount of special
    charges that were not included in Rows 0200 through 0239."

10. Row 0270 -- The row title is changed from "[Total of Account
    7370]{.underline}" to "[Total.]{.underline}"

**G. Table I-7 -- Donations or Payments for Service Rendered by Persons
Other than Employees**

## 

## Report Definition -- Row/Column Instructions

1.  Rows 1501 through 1598 -- The definition of this section is revised
    to read: "Each of these rows is provided for entry of data
    associated with payments for membership fees and dues in
    associations of telecommunications companies, trade, technical and
    professional associations, and other organizations charged to
    operating expenses; and social and athletic clubs, service clubs,
    and other organizations charged to Account 7300. Use one row for
    each recipient to whom payments exceeding \$50,000 were made."

**PART III --- Summary of changes to FCC Report 43-03 (The Joint Cost
Report)**

### Table I -- Regulated/Nonregulated Data

## Report Definition -- Form

1.  The following rows are deleted: 5002 -- 5004, 5050, 5069, 5084, 5100
    -- 5169, 5200, 5240 -- 5270, 5301, 5302, 6215, 6425, 6612, 6710,
    6711, 6712, 6721 -- 6728, 7110 -- 7160, 7310 -- 7370, 7510 -- 7540,
    7610 -- 7640,1439, 2215, 2425, 3400, 3420, 3500, 3600, 4120, 4310,
    and 4360.

2.  The following section row titles are deleted:

    a.  Toll Network Services,

    b.  Uncollectible,

    c.  Corporate Operations,

    d.  Other Operating Inc/Exp,

    e.  Nonoperating Inc/Exp,

    f.  Interest & Related Items, and

    g.  Accumulated Amortization.

3.  The following section title is changed: Local Network Service" to
    "Local Network Services."

4.  The following row titles are changed:

```{=html}
<!-- -->
```
a.  Row 5040 -- "Local private line" to "Local private line revenue",

b.  Row 5060 -- "Other local exchange revenue" to "Other basic area
    revenue",

c.  Row 520 -- "Local network services" to "Local network services
    revenues",

d.  Row 5081 -- "End user" to "End user revenue",

e.  Row 5082 -- "Switched access" to "Switched access revenue",

f.  Row 5083 -- "Special access" to " Special access revenue",

g.  Row 5230 -- "Directory" to "Directory revenue",

h.  Row 5280 -- "Nonregulated" to "Nonregulated operating revenue",

i.  Row 6110 -- "Network support" to "Network support expenses",

j.  Row 6120 -- "General support" to "General support expenses",

k.  Row 6210 -- "Central office switching" to "Central office switching
    expenses",

l.  Row 6211 -- "Analog electronic" to "Non-digital switching expense",

m.  Row 6212 -- "Digital electronic" to "Digital electronic switching
    expense",

n.  Row 6220 -- "Operator systems" to "Operator systems expenses",

o.  Row 6230 -- "Central office transmission" to "Central office
    transmission expenses",

p.  Row 6310 -- "Information O/T" to "Information O/T expenses",

q.  Row 6410 -- "Cable and wire facilities" to "Cable and Wire
    Facilities Expenses",

r.  Row 6424 -- "Submarine cable" to "Submarine and deep sea cable
    expense",

s.  Row 6560 -- "Depreciation/Amortization" to
    "Depreciation/Amortization expenses",

t.  Row 6610 -- "Marketing expense" to "Marketing expenses",

u.  Row 6611 -- "Product management" to "Product management and sales
    expense",

v.  Row 6620 -- "Service expense" to "Service Expenses",

w.  Row 6790 -- "Provision uncollectible note" to "Provision for
    uncollectible notes receivable",

x.  Row 1438 -- "Deferred maintenance and retirements" to "Deferred
    maintenance, retirements and other deferred charges",

y.  Row 2211 -- "Analog electronic switching" to "Non-digital
    switching",

z.  Row 2341 -- "Large PBX" to "Large private branch exchange expense",

a.  Row 2424 -- "Submarine cable" to "Submarine and deep sea cable", and

b.  Rows 6112 -- 6114, 6121 -- 6124, 6231, 6232, 6311 -- 6362, 6411 --
    6441, 6511, 6512, 6531 -- 6535, 6561 -- 6565, 6613, and 6621 --
    6623, add "expense" for each row title.

```{=html}
<!-- -->
```
5.  The following section row title is changed: "Accumulated
    Depreciation" to "Accumulated Depreciation and Amortization."

6.  The following rows are added:

```{=html}
<!-- -->
```
a.  Row 526 -- Miscellaneous revenue,

b.  Row 527 -- Total Miscellaneous Revenues, and

c.  Row 4300 -- Other long-term liabilities and deferred credits.

```{=html}
<!-- -->
```
7.  Row 510 is changed to Row 5001 and the row title is changed from
    "Basic Local Service Revenue" to "Basic area revenue."

8.  Row 525 is changed to Row 5100 and the row title is changed from "LD
    Network Services Revenues" to "Long distance message revenue."

9.  Row 5080 -- Network Access Revenues is changed to Row 522 -- Network
    access services revenues.

10. Column (m), Subject to Separations -- The following cell is no
    longer "N/A": Row 3410.

## Report Definition -- Row/Column Instructions

1.  The following row instructions are deleted: 510, 5100, 5110, 5120,
    5200, 525, 5260, 5300, 6710, 6720, 7100, 7300, 7400, 7500, 7600 and
    3400.

2.  Row 520 -- The definition of this row is revised to read: "[Local
    Network Services Revenues]{.underline} - This amount equals the
    total of Rows/Accounts 5001**,** 5040, and 5060."

3.  Row 5080 -- The row number and definition of this row is revised to
    read: "Row 522 -- [Network Access Services Revenues]{.underline} -
    This amount is the total of Rows/Accounts 5081 through 5083."

4.  Row 526 -- The definition of this row is added to read:
    "[Miscellaneous Revenue]{.underline} -- This amount equals the total
    of Account 5200. **Note:** The amount reported in this row excludes
    Account 5230."

5.  Row 527 -- The definition of this row is added to read: "[Total
    Miscellaneous Revenue]{.underline} -- This amount equals the total
    of Accounts 5200 and 5230."

6.  Row 530 -- The definition of this row is revised to read: "[Total
    Operating Revenues]{.underline} - This amount is the total of
    Rows/Accounts 520, 522, 5100, 527, 5280, less Row 5300."

7.  Row 6210 -- The definition of this row is revised to read: "[Central
    Office-Switching]{.underline} - This amount is the total of
    Rows/Accounts 6211 and 6212."

8.  Row 720 -- The definition of this row is revised to read: "[Total
    Operating Expenses]{.underline} - This amount is the total of
    Rows/Accounts 6110, 6120, 6210, 6220, 6230, 6310, 6410, 6510, 6530,
    6540, 6560, 6610, 6620, 6720, and 6790."

9.  Row 2210 -- The definition of this row is revised to read: "[Central
    Office - Switching]{.underline} - This amount equals the total of
    Rows/Accounts 2211 and 2212."

10. Row 370 -- The definition of this row is revised to read: "[Total
    Investment]{.underline} - This amount equals the total of
    Rows/Accounts 2001, 2002, 2003, 2005, 1220, 1410, 1438, 1500, and
    230."

11. Row 495 -- The definition of this row is revised to read: "[Total
    Reserve]{.underline} - This amount equals the total of Rows/Accounts
    3100, 3200, 3410, 4100, 4300, 4340, 4040, and 4370."

12. Column (c) -- The definition of this column is revised to read:
    "[Direct - Regulated]{.underline} - This amount reflects that
    portion of each itemized account that is directly assigned and/or
    directly attributed to regulated activities based on a direct
    measure of cost causation."

13. Column (d) -- The definition of this column is revised to read:
    "[Direct - Nonregulated]{.underline} - This amount reflects that
    portion of each itemized account that is directly assigned and/or
    directly attributed to nonregulated activities based on a direct
    measure of cost causation."

14. Column (e) -- The definition of this column is revised to read:
    "[Indirect - Regulated]{.underline} - This amount reflects that
    portion of each itemized account that is indirectly attributed to
    regulated activities based on an indirect measure of cost
    causation."

15. Column (f) -- The definition of this column is revised to read:
    "[Indirect - Nonregulated]{.underline} - This amount reflects that
    portion of each itemized account that is indirectly attributed to
    nonregulated activities based on an indirect measure of cost
    causation."

16. Column (m) -- The definition of this column is revised to read:
    "[Subject to Separations]{.underline} - This amount reflects that
    portion of each account which must be allocated between state and
    interstate jurisdictions (Column (i) less Column (k), except for
    Rows 230 and 370)."

**PART IV --- Summary of changes to FCC Report 43-04 (The Access
Report)**

**A. Table I -- Separations and Access Table**

## Report Definition -- General Instructions

1.  Item 3 -- This section is revised to read: "In order to preserve its
    linear integrity, adjustments to accommodate reallocation of common
    power costs in Part 36 from the assignment method in Part 32 must be
    completed before entering data in this report. If these adjustments
    are not made prior to entering the data in this report, columns (i)
    plus (n) plus (o) plus (q) plus (r) will not equal column (d) for
    Rows 1112 through 1410."

## Report Definition -- Form

1.  The following rows are deleted: Rows 4013, 3220, 3230, 3240, 3250,
    3260, and 3270.

2.  Column (c), State -- The following cells are no longer "N/A": Rows
    4010, 4011, and 4012.

3.  Row 7330 -- Corporate Operations Expense -- EAS -- Directly Assigned
    Exchange -- The following columns are now "N/A": Columns (i) through
    (o).

4.  Allocation Reference Table has been updated, as shown below.

**Allocation Reference Table for the**

**FCC Report 43-04 -- Separations and Access Table (I)**

<table>
<colgroup>
<col style="width: 8%" />
<col style="width: 11%" />
<col style="width: 12%" />
<col style="width: 2%" />
<col style="width: 8%" />
<col style="width: 10%" />
<col style="width: 11%" />
<col style="width: 2%" />
<col style="width: 9%" />
<col style="width: 10%" />
<col style="width: 11%" />
</colgroup>
<tbody>
<tr class="odd">
<td rowspan="2"><strong>Row</strong></td>
<td colspan="2"><strong>Allocation Basis</strong></td>
<td></td>
<td rowspan="2"><strong>Row</strong></td>
<td colspan="2"><strong>Allocation Basis</strong></td>
<td></td>
<td rowspan="2"><strong>Row</strong></td>
<td colspan="2"><strong>Allocation Basis</strong></td>
</tr>
<tr class="even">
<td><strong>Part 36</strong></td>
<td><strong>Part 69</strong></td>
<td></td>
<td><strong>Part 36</strong></td>
<td><strong>Part 69</strong></td>
<td></td>
<td><strong>Part 36</strong></td>
<td><strong>Part 69</strong></td>
</tr>
<tr class="odd">
<td>30</td>
<td>83</td>
<td></td>
<td></td>
<td>3300</td>
<td>1170</td>
<td>1170</td>
<td></td>
<td>6040</td>
<td>1170</td>
<td>1170</td>
</tr>
<tr class="even">
<td>40</td>
<td>83</td>
<td></td>
<td></td>
<td>3310</td>
<td>1400</td>
<td>1400</td>
<td></td>
<td>6050</td>
<td>1400</td>
<td>1400</td>
</tr>
<tr class="odd">
<td>44</td>
<td>83</td>
<td></td>
<td></td>
<td>3320</td>
<td>1440</td>
<td>1440</td>
<td></td>
<td>6060</td>
<td>1440</td>
<td>1440</td>
</tr>
<tr class="even">
<td>46</td>
<td>83</td>
<td></td>
<td></td>
<td>3330</td>
<td>1530</td>
<td>1530</td>
<td></td>
<td>6070</td>
<td>1530</td>
<td>1530</td>
</tr>
<tr class="odd">
<td>84</td>
<td>83</td>
<td></td>
<td></td>
<td>3332</td>
<td>2194</td>
<td>2194</td>
<td></td>
<td>6080</td>
<td>2190</td>
<td>2190</td>
</tr>
<tr class="even">
<td>1000</td>
<td>1001</td>
<td>1003</td>
<td></td>
<td>3350</td>
<td>1000</td>
<td>1000</td>
<td></td>
<td>6100</td>
<td>1000</td>
<td>1000</td>
</tr>
<tr class="odd">
<td>1252</td>
<td>1223</td>
<td></td>
<td></td>
<td>3360</td>
<td>3021</td>
<td>3021</td>
<td></td>
<td>6110</td>
<td>3021</td>
<td>3021</td>
</tr>
<tr class="even">
<td>1420</td>
<td>1276</td>
<td></td>
<td></td>
<td>3370</td>
<td>1170</td>
<td>1170</td>
<td></td>
<td>6230</td>
<td>1000</td>
<td>2131</td>
</tr>
<tr class="odd">
<td>1455</td>
<td>1276</td>
<td></td>
<td></td>
<td>3380</td>
<td>1400</td>
<td>1400</td>
<td></td>
<td>6250</td>
<td>2161</td>
<td>2131</td>
</tr>
<tr class="even">
<td>1472</td>
<td>1233</td>
<td></td>
<td></td>
<td>3390</td>
<td>1440</td>
<td>1440</td>
<td></td>
<td>6252</td>
<td>2194</td>
<td>2194</td>
</tr>
<tr class="odd">
<td>1498</td>
<td>1323</td>
<td></td>
<td></td>
<td>3400</td>
<td>1530</td>
<td>1530</td>
<td></td>
<td rowspan="2">7000</td>
<td rowspan="2"></td>
<td rowspan="2"><p>2131</p>
<p>Note 3</p></td>
</tr>
<tr class="even">
<td>1522</td>
<td>1393</td>
<td></td>
<td></td>
<td>3402</td>
<td>2194</td>
<td>2194</td>
<td></td>
</tr>
<tr class="odd">
<td>2001</td>
<td>1000</td>
<td>1000</td>
<td></td>
<td>3421</td>
<td></td>
<td>2131</td>
<td></td>
<td>7331</td>
<td>1001</td>
<td>Note 4</td>
</tr>
<tr class="even">
<td>2003</td>
<td>3021</td>
<td>3021</td>
<td></td>
<td>3422</td>
<td>2194</td>
<td>2131</td>
<td></td>
<td>8003</td>
<td>2194</td>
<td></td>
</tr>
<tr class="odd">
<td>2013</td>
<td></td>
<td>2194</td>
<td></td>
<td>3423</td>
<td>2194</td>
<td>2131</td>
<td></td>
<td>8005</td>
<td></td>
<td>2131</td>
</tr>
<tr class="even">
<td>2070</td>
<td>1000</td>
<td></td>
<td></td>
<td>4002</td>
<td>1223</td>
<td></td>
<td></td>
<td>8010</td>
<td>8011</td>
<td>2131</td>
</tr>
<tr class="odd">
<td>2160</td>
<td></td>
<td>2131</td>
<td></td>
<td>4020</td>
<td>1223</td>
<td></td>
<td></td>
<td>8015</td>
<td>2194</td>
<td>2131</td>
</tr>
<tr class="even">
<td>2210</td>
<td>2194</td>
<td>2131</td>
<td></td>
<td>4062</td>
<td>2194</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td>2224</td>
<td>1530</td>
<td>2131</td>
<td></td>
<td>4064</td>
<td></td>
<td>2131</td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td>2230</td>
<td></td>
<td>2131</td>
<td></td>
<td>4070</td>
<td>2191</td>
<td>2131</td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td>2250</td>
<td></td>
<td>2131</td>
<td></td>
<td>4072</td>
<td>7334</td>
<td>2131</td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td>3010</td>
<td>1000</td>
<td>1000</td>
<td></td>
<td>4080</td>
<td>2020</td>
<td>2131</td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td>3030</td>
<td>1170</td>
<td>1170</td>
<td></td>
<td>5000</td>
<td>1000</td>
<td>2131</td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td>3040</td>
<td>1400</td>
<td>1400</td>
<td></td>
<td>5010</td>
<td>1000</td>
<td>1000</td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td>3050</td>
<td>1440</td>
<td>1440</td>
<td></td>
<td>5026</td>
<td>1410</td>
<td>Note 1</td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td>3060</td>
<td>1530</td>
<td>1530</td>
<td></td>
<td>5042</td>
<td>1276</td>
<td>1426</td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td>3070</td>
<td>2190</td>
<td>2190</td>
<td></td>
<td>5076</td>
<td>1530</td>
<td>1530</td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td>3090</td>
<td>1000</td>
<td>1000</td>
<td></td>
<td>6000</td>
<td>2194</td>
<td>Note 2</td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td>3100</td>
<td>3021</td>
<td>3021</td>
<td></td>
<td>6010</td>
<td>Note 2</td>
<td>Note 2</td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td>3280</td>
<td>1000</td>
<td>1000</td>
<td></td>
<td>6020</td>
<td>1000</td>
<td>1000</td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td>3290</td>
<td>3021</td>
<td>3021</td>
<td></td>
<td>6030</td>
<td>3021</td>
<td>3021</td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
</tbody>
</table>

**Note 1** -- CO Maintenance Expense Accounts 6210, 6220, and 6230 are
allocated on CO Investment Accounts 2210, 2220, and 2230 respectively,
per Section 69.401(b).

**Note 2** -- OPP Expense (Account 6510) and Networks Operations Expense
(Account 6530) are allocated on COE, IOT, and C&WF investment (Rows
1410, 1440, and 1530) combined, per Sections 36.353(b) and 69.401(d).

**Note 3** -- Excluding Billing and Collections

**Note 4** -- Corporate Operations Expense is allocated on Big 3
Expenses, per Sections 69.2(e) and 69.2(f).

## Report Definition -- Row/Column Instructions

## 

1.  The following row instructions are deleted: Rows 4013, 3220, 3230,
    3240, 3250, 3260, and 3270.

2.  Row 4010 -- The definition of this row is revised to read: "End User
    Revenue that is directly assigned pursuant to Section**s** 36.213(b)
    and 36.213(e)."

3.  Row 4011 -- The definition of this row is revised to read: "Switched
    Access Revenue that is directly assigned pursuant to Sections
    36.213(c) and 36.213(e)."

4.  Row 4012 -- The definition of this row is revised to read: "Special
    Access Revenue that is directly assigned pursuant to Sections
    36.213(d) and 36.213(e)."

5.  Row 4014 -- The definition of this row is revised to read: "Total
    Network Access Services Revenue, total of Rows 4010, 4011, and 4012
    including amounts that are allocated pursuant to Part 69."

6.  Row 6230 -- The definition of this row is revised to read:
    "Amortization expense of leasehold improvements associated with
    General Support Facilities which are allocated pursuant to Sections
    36.112, 36.361(b), 69.307, and 69.401(f)."

7.  Row 3430 -- The definition of this row is revised to read: "Total
    Reserves and Deferrals, the total of Rows 3000, 3080, 3150, 3340,
    3410, 3420, 3421, 3422, and 3423."

**PART V --- Summary of changes to FCC Report 43-05 (The Service Quality
Report)**

**A. Table IV -- Total Switch Downtime**

## 

## Report Definition --Column Instructions

1.  The following definition is revised to read: "[Switch
    Downtime]{.underline} -- Switch downtime occurs when all call
    processing capability for an end office is lost. Multiple serial
    outages at a single switch are to be counted as multiple individual
    outages if service is restored, even momentarily, between them."

**B. Table IV-A -- Occurrences of Two Minutes or More Duration
Downtime**

## 

## Report Definition -- Row/Column Instructions

1.  The following definition is revised to read: "Rows 0220 through 1040
    -- Each of these rows, with the exception of Rows 0320 through 0340
    which are in Table V, is provided for entry of one occurrence of
    switch downtime (complete loss of all call processing capability) of
    two or more minutes in duration. For each occurrence use one row,
    entering the appropriate data in the columns provided. Include only
    those rows with data to be reported, but complete every item in
    those rows. Use the rounding conventions specified in the column
    instructions when entering these data."

2.  Column (t) - [Cause]{.underline}, item 01 -- scheduled, is revised
    to read: "includes outages, restarts, phases, etc. resulting from
    scheduled or planned manual initializations. This includes such
    activities as parameter loads, software/firmware/hardware changes,
    and other OA&M activities."

**PART VI --- Summary of changes to FCC Report 43-07 (The Infrastructure
Report)**

**A. Table I -- Switching Equipment**

## Report Definition -- Form

1.  The title of Row 0150 is changed as follows: "Total NDSPC Switches".

2.  The title of Row 0160 is changed as follows: "NDSPC Lines Served"

## 

## Report Definition -- Row/Column Instructions

1.  The title and definition of Row 0150 are changed as follows: "Row
    0150 - [Total NDSPC Switches]{.underline} -- Enter in whole numbers,
    the total quantity of local and tandem Non-Digital Stored Program
    Controlled Switches."

2.  The title and definition of Row 0160 are changed as follows: "Row
    0160 - [NDSPC Lines Served]{.underline} -- Enter in whole numbers,
    the total quantity of lines served by Non-Digital Stored Program
    Controlled Switches."

**B. Table II -- Transmission Facilities**

## Report Definition -- Form

1.  The title of Row 0470 is changed as follows: Copper Pairs Terminated
    at the Main or Other Equivalent Frame (Loop Plant Only).

## Report Definition -- Row/Column Instructions

1.  The section entitled "[Loop Plant -- Central Office
    Terminations]{.underline}" located below Row 0330, is revised to
    read: "[LOOP PLANT - CENTRAL OFFICE TERMINATIONS]{.underline} -- The
    quantities reported in Rows 0370 through 0460, expressed as 4 kHz
    channels, refer to facilities that connect end user customers with
    their serving wire centers / central offices. This measure also
    includes the "local channel" portions of Special Access / private
    line / special services connecting end user customers with their
    serving wire centers or central offices. However, "Local Loop Plant"
    [excludes]{.underline} facilities connecting serving wire centers /
    central offices to interexchange carrier (IXC) or other access
    customer points of presence (POP) because these channels are
    considered interoffice circuits. For Row 0390, working fiber digital
    carrier, and Row 0440, equipped fiber digital carrier, do not
    include channel counts for optical carrier that is terminated at end
    user/customer premises. Instead, count channels from these systems,
    as instructed, in Row 0484, Fiber Terminated at Customer Premises at
    DS3 Rate or Higher."

2.  Row 0370 -- [Total Working Channels]{.underline} -- The definition
    of this row is revised to read: "Working Channels are on a 4 kHz
    bandwidth (single voice channel) basis. Working channels originating
    from a remote switch are treated the same as if the channels
    originated in the host central office. This amount equals the sum of
    Rows 0380, 0390, and 0410. Enter in whole numbers."

3.  Row 0380 -- [Copper]{.underline} -- The title of this row is revised
    as shown. The definition of this row is revised to read: "Enter the
    number of working channels on copper facilities and systems. Use
    whole numbers. This amount equals the sum of Rows 0381, 0382, and
    0383."

4.  Row 0381 -- [Baseband]{.underline} -- The definition of this row is
    revised to read: "Enter the number of working channels on copper
    baseband facilities. Use whole numbers. Do not include copper
    facilities used to provide the carrier systems reported in Row 0382,
    [Analog Carrier]{.underline}, and in Row 0383, [Digital
    Carrier]{.underline}."

5.  Row 0382 -- [Analog Carrier]{.underline} -- The definition of this
    row is revised to read: "Enter the number of working channels on
    copper analog carrier systems. Use whole numbers."

6.  Row 0383 -- [Digital Carrier]{.underline} - The definition of this
    row is revised to read: "Enter the number of working channels on
    copper-fed digital loop carrier systems. Use whole numbers."

7.  Row 0390 -- [Fiber Digital Carrier]{.underline} -- The definition of
    this row is revised to read: "Enter the number of working channels
    on fiber-fed digital loop carrier systems. Use whole numbers. Do not
    include DS-1 or higher speed services to the customer premises, even
    if provided via fiber-fed digital loop carrier systems. Count the
    DS-1 services in Row 0482, [DS1s Terminated at Customer
    Premises]{.underline}, and the higher speed services in Row 0484,
    [Fiber Terminated at the Customer Premises at DS3 Rate or
    Higher]{.underline}."

8.  Row 0410 -- [Other]{.underline} -- The definition of this row is
    revised to read: "Enter the number of other working channels. Use
    whole numbers. **Explain the data entered here in a footnote.**"

9.  Row 0420 -- [Total Equipped Channels]{.underline} -- The definition
    of this row is revised to read: "Equipped channels are on a 4 kHz
    bandwidth (single voice channel) basis. Equipped channels
    originating from a remote switch are treated the same as if the
    channels originated in the host central office. This amount equals
    the sum of Rows 0430, 0440, and 0460. Use whole numbers."

10. Row 0430 -- [Copper]{.underline} - The definition of this row is
    revised to read: "Enter the number of equipped channels on copper
    facilities and systems. Use whole numbers. This amount equals the
    sum of Rows 0431, 0432, and 0433."

11. Row 0431 -- [Baseband]{.underline} - The definition of this row is
    revised to read: "Enter the number of equipped channels on copper
    baseband facilities. Use whole numbers. Do not include copper
    facilities used to provide the carrier systems reported in Row 0432,
    [Analog Carrier]{.underline}, and in Row 0433, [Digital
    Carrier]{.underline}."

12. Row 0432 -- [Analog Carrier]{.underline} -- The definition of this
    row is revised to read: "Enter the number of equipped channels on
    copper analog carrier systems. Use whole numbers."

13. Row 0433 -- [Digital Carrier]{.underline} - The definition of this
    row is revised to read: "Enter the number of equipped channels on
    copper-fed digital loop carrier systems. Use whole numbers."

14. Row 0440 -- [Fiber Digital Carrier]{.underline} - The definition of
    this row is revised to read: "Enter the number of equipped channels
    on fiber-fed digital loop carrier systems. Use whole numbers. Do not
    include DS-1 or higher speed services to the customer premises, even
    if provided via fiber-fed digital loop carrier systems."

15. Row 0460 -- [Other]{.underline} - The definition of this row is
    revised to read: "Enter the number of other equipped channels. Use
    whole numbers. Explain the data entered here in a footnote."

16. Row 0470 -- [Copper Pairs Terminated at the Main or Other Equivalent
    Frame (Loop Plant Only)]{.underline} - The definition of this row is
    revised to read: "Enter the number of copper pairs terminated at the
    main frame or other equivalent frame in whole numbers. Include
    working and spare copper pairs regardless of their use (baseband
    facility or carrier system). Note: the quantity reported here in
    physical units is not equivalent to quantities expressed elsewhere
    in this report as 4 kHz channels. For example, count as two the
    number of physical pairs used to support a 24 channel digital loop
    carrier system provided on two pairs of copper wires in Row 0470,
    but count as 24 the number of derived channels on those pairs in Row
    0383."

[^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.
    Carriers must submit the ARMIS reports to the Commission annually on
    or before April 1.

[^2]: *See* *2000 Biennial Regulatory Review ‑ Comprehensive Review of
    the Accounting Requirements and ARMIS Reporting Requirements for
    Incumbent Local Exchange Carriers: Phase 2, et al.,* CC Docket Nos.
    00‑199, 99-301, 97-212, 80-286, Report and Order in CC Docket Nos.
    00‑199, 97‑212, and 80‑286, Further Notice of Proposed Rulemaking in
    CC Docket Nos. 00‑199, 99‑301, and 80‑286, 16 FCC Rcd 19911 (2001),
    Errata, 17 FCC Rcd 768 (2002), (*Phase 2 Report and Order*), *on
    recon*., 17 FCC Rcd 4766 (2002) (*Phase 2 Reconsideration Order*);
    *2000 Biennial Regulatory Review -- Comprehensive Review of the
    Accounting Requirements and ARMIS Reporting Requirements for
    Incumbent Local Exchange Carriers: Phase 2, et al*., *CC Docket Nos.
    00-199, 99-301, 80-286, WC Docket No. 02-269*, Order, 17 FCC Rcd
    23243 (2002) (*Accounting Suspension Order*); *State Joint
    Conference on Accounting Issues*, Order, 18 FCC Rcd 12636 (2003)
    (*Accounting Suspension Order Extension*).

[^3]: *Automated Reporting Requirements for Certain Class A and Tier 1
    Telephone Companies (Parts 31, 43, 67, and 69 of the FCC's Rules)*,
    CC Docket No. 86-182, Report and Order, 2 FCC Rcd 5770 (1987),
    *modified on recon*., 3 FCC Rcd 6375 (1988) (*ARMIS Order*).

[^4]: 47 C.F.R. § 0.291. In this Order, we revise or clarify the
    following six 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, and FCC Report 43-07, the
    Infrastructure Report. We make no changes to FCC Report 43-06, the
    Customer Satisfaction Report, FCC Report 43-08, the Operating Data
    Report, FCC Report 495A, the Forecast of Investment Usage Report,
    and FCC Report 495B, the Actual Usage of Investment 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 finds (and
    incorporates the finding and a brief statement therefore in the
    rules issued) that notice and public procedure thereon are
    impractical, unnecessary or contrary to the public interest.")

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

[^7]: *Phase 2 Report and Order*, 16 FCC Rcd at 19928, para. 42.

[^8]: *Id*. at 19928, para. 42, 19942-43, paras. 76-78.

[^9]: ^?^ *Id*. at 19928, para. 41.

[^10]: 47 C.F.R. Part 32.

[^11]: *Phase 2 Report and Order,* 16 FCC Rcd at 19924-28, paras. 27-43.

[^12]: *Id*. at 19936, paras. 58, 61.

[^13]: *Id*. at 19928, para. 42.

[^14]: *Id*. at 19924, para. 29, 19928, paras. 42, 43, 19936, para. 58,
    19937, para. 61.

[^15]: *Id*. at 19924-28, paras. 29-43.

[^16]: *Id*. at 19936-37, paras. 58-61.

[^17]: *Id*. at 19926, para. 36.

[^18]: *Accounting Suspension Order*, 17 FCC Rcd at 23245, para. 5,
    suspended the effective date of these changes to July 1, 2003. The
    *Accounting Suspension Order Extension*, 18 FCC Rcd at 12636, para.
    4, subsequently extended to January 1, 2004, the effective date of
    these changes.

[^19]: *Phase 2 Report and Order*, 16 FCC Rcd at 19925, para. 33, 19928,
    para. 42.

[^20]: Errata, 17 FCC Rcd 768, 769, para. 6 (2002).

[^21]: *Phase 2 Report and Order,* 16 FCC Rcd at 19936-37, paras. 58-61.

[^22]: *Id*. at 19928, para. 42.

[^23]: 47 C.F.R. § 64.901.

[^24]: *Phase 2 Report and Order*, 16 FCC Rcd at 19924-28, paras. 29-43,
    19936-37, paras. 58-61.

[^25]: *Id*. at 19928, para. 42.

[^26]: *Id*. at 19926, para. 36.

[^27]: *Accounting Suspension Order*, 17 FCC Rcd at 23245, para. 5,
    suspended the effective date of these changes to July 1, 2003, which
    was subsequently extended to January 1, 2004, by the *Accounting
    Suspension Order Extension*, 18 FCC Rcd at 12636, para. 4.

[^28]: *Id*. at 19924-28, paras. 29-43.

[^29]: *Id*. at 19925, para. 33; 19928, para. 42; Errata, 17 FCC Rcd
    768, 769, para. 6 (2002).

[^30]: *Implementation of Further Cost Allocation Uniformity*,
    Memorandum Opinion and Order, 8 FCC Rcd at 4665, para. 9 (1993).

[^31]: 47 C.F.R. § 43.21(f).

[^32]: *Phase 2 Report and Order*, 16 FCC Rcd at 19925, para. 35, 19928,
    para. 42.

[^33]: 47 C.F.R. § 43.21(g).

[^34]: 47 C.F.R. § 43.21(i).

[^35]: *Phase 2 Report and Order*, 16 FCC Rcd at 19928, para. 43.