FCC Form 499-Q, March 2001

Approved by OMB 3060-0855

Estimated Average Burden Hours Per Response: 6 Hours

**Telecommunications Reporting Worksheet, FCC Form 499-Q**

**Instructions for Completing the Quarterly**

**Worksheet for Filing Contributions**

**to Universal Service Support Mechanisms**

\* \* \* \* \*

NOTICE TO INDIVIDUALS: Sections 54.706, 54.711, and 54.713 of the
Federal Communications Commission\'s rules require all
telecommunications carriers providing interstate telecommunications
services, providers of interstate telecommunications that offer
interstate telecommunications for a fee on a non-common carrier basis,
and payphone providers that are aggregators to contribute to universal
service and file this Telecommunications Reporting Worksheet (FCC Form
499-Q) on February 1, May 1, August 1, and November 1, each year. 47
C.F.R. §§ 54.706, 54.711, 54.713. This collection of information stems
from the Commission\'s authority under Section 254 of the Communications
Act of 1934, as amended, 47 U.S.C. § 254. The data in the Worksheet will
be used to calculate contributions to the universal service support
mechanisms. Selected information provided in the Worksheet will be made
available to the public in a manner consistent with the Commission\'s
rules

We have estimated that each response to this collection of information
will take, on average, 6.0 hours. Our estimate includes the time to read
the instructions, look through existing records, gather and maintain the
required data, and actually complete and review the form or response. If
you have any comments on this estimate, or how we can improve the
collection and reduce the burden it causes you, please write the Federal
Communications Commission, AMD-PERM, Washington, D.C. 20554, Paperwork
Reduction Project (3060-0855). We also will accept your comments via the
Internet if you send them to jboley@fcc.gov. Please DO NOT SEND
COMPLETED WORKSHEETS TO THIS ADDRESS.

Remember \-- You are not required to respond to a collection of
information sponsored by the Federal government, and the government may
not conduct or sponsor this collection, unless it displays a currently
valid Office of Management and Budget (OMB) control number. This
collection has been assigned an OMB control number of 3060-0855.

The Commission is authorized under the Communications Act of 1934, as
amended, to collect the information we request in this form. We will use
the information that you provide to determine contribution amounts. If
we believe there may be a violation or potential violation of a statute
or a Commission regulation, rule, or order, your worksheet may be
referred to the Federal, state, or local agency responsible for
investigating, prosecuting, enforcing, or implementing the statute,
rule, regulation, or order. In certain cases, the information in your
worksheet may be disclosed to the Department of Justice, court, or other
adjudicative body when (a) the Commission; or (b) any employee of the
Commission; or (c) the United States government, is a party to a
proceeding before the body or has an interest in the proceeding.

If you owe a past due debt to the federal government, the taxpayer
identification number (such as your employer identification number) and
other information you provide also may be disclosed to the Department of
the Treasury Financial Management Service, other federal agencies,
and/or your employer to offset your salary, IRS tax refund, or other
payments to collect that debt. The Commission also may provide this
information to those agencies through the matching of computer records
where authorized.

With the exception of your employer identification number, if you do not
provide the information we request on the worksheet, the Commission may
consider you in violation of sections 1.47, 52.17, 52.32, 54.713, and
64.604 of the Commission\'s rules. 47 C.F.R. §§ 1.47, 52.17, 52.32,
54.713, 64.604, and 64.1195.

The foregoing Notice is required by the Privacy Act of 1974, P.L.
93-579, December 31, 1974, 5 U.S.C. § 552(a)(e)(3), and the Paperwork
Reduction Act of 1995, P.L. No. 104-13, 44 U.S.C. § 3501, *et seq*.

\* \* \* \* \*

[Table of Contents]{.underline}

I. Introduction 3

II\. Filing Requirements and General Instructions 3

A. Who Must File 3

1\. Universal service exception for *de minimis* telecommunications
providers 4

2\. Exception for government, broadcasters, schools and libraries
[6](#SCHOOL_EXEMPT)

3\. Exception for systems integrator and self providers 6

B. Filing by Legal Entity [6](#LEGAL_ENTITY)

C. When and Where to File [7](#WHEN___WHERE)

D. Rounding of Numbers and Negative Numbers 8

E. Obligation to File Revisions 8

F. Compliance 8

III\. Specific Instructions 9

A. Block 1: Contributor Identification Information 9

B. Block 2: Contact Information 9

C. Block 3: Contributor Revenue Information 10

1\. Separating revenues from other contributors to the federal universal
service support mechanisms from end-user and non-telecommunications
revenues

information (carrier\'s carrier vs end user) 10

2\. Column (a) - total revenues 11

3\. Columns (b) and (c) - percent interstate & international 11

4\. Explanation of revenue categories 12

D. Block 6: Certification 13

V. Reminders 14

Figure 1: Table to determine if a contributor meets the *de minimis*
standard for purposes

of universal service contribution 6

Figure 2: Filing schedule 7

I. [Introduction]{.underline}

As required under the Communications Act of 1934, as amended,[^1] the
Commission has established procedures to finance universal service
support mechanisms. To accomplish this Congressionally-directed
objectives, contributions are collected from telecommunications carriers
providing interstate telecommunications and certain other providers of
telecommunications. This Worksheet sets forth information that the
contributor must submit, so that the administrator of the universal
service support mechanisms may calculate and assess contributions.[^2]

II\. [Filing Requirements and General Instructions]{.underline}

A. [Who must file]{.underline}

All providers of telecommunications within the United States,[^3] with
very limited exceptions, must file an FCC Form 499-Q Telecommunications
Reporting Worksheet [^4] if their annual contribution to the federal
universal service support mechanisms is expected to exceed \$10,000 for
the year.

For purposes of determining whether an entity provides
telecommunications, please note that the term \"telecommunications\"
means the transmission, between or among points specified by the user,
of information of the user\'s choosing, without change in the form or
content of the information as sent and received. For the purpose of
filing, the term \"interstate telecommunications\" includes, but is not
limited to, the following types of services: wireless telephony
including cellular and personal communications services (PCS); paging
and messaging services; dispatch services; mobile radio services;
operator services; access to interexchange service; special access; wide
area telecommunications services (WATS); subscriber toll-free services;
900 services; message telephone services (MTS); private line; telex;
telegraph; video services; satellite services; and, resale services.
Note, for example, that all incumbent and competitive local exchange
carriers provide access services and, therefore, provide interstate
telecommunications.

Note also that entities must file this worksheet, and are subject to the
universal service contribution requirement, if they offer interstate
telecommunications for a fee to the public even if only a narrow or
limited class of users could utilize the services. Included are entities
that provide interstate telecommunications to entities other than
themselves for a fee on a private, contractual basis. In addition,
owners of pay telephones, sometimes referred to as \"pay telephone
aggregators,\" must file this worksheet.

The following three sections list types of telecommunications providers
that are not required to file the Form 499-Q.

1\. [Universal service exception for *de minimis*]{.underline}
[telecommunications providers]{.underline}

Section 54.708 of the Commission's rules states that telecommunications
carriers and telecommunications providers are not required to contribute
directly to the universal service support mechanisms for a given year if
their contribution for that year is less than \$10,000. 47 C.F.R. §
54.708. Thus, potential contributors whose contribution to the universal
service support mechanisms would be *de minimis* under the universal
service rules are not required to file the Worksheet (FCC Form 499-Q) or
contribute directly to universal service. Telecommunications carriers
and other telecommunications providers should complete the table
contained in Figure 1 to determine whether they meet the *de minimis*
standard. To complete Figure 1, potential filers and all affiliates must
first complete block 3 of the Worksheet and enter the amounts from Line
116(b) and 116(c) in Figure 1.

Telecommunications providers that do not file this worksheet because
they are *de minimis* for purposes of universal service contributions
should retain Figure 1 and documentation of their contribution base
revenues for 3 calendar years after the date each worksheet is due.

Figure 1: Table to determine if a contributor meets the *de minimis*
standard

for purposes of universal service contribution

+----+-------------------------------------------------+---------------+
| 1  | Interstate contribution base for the quarter    | \$            |
|    | for filer (amount reportable on filer's Form    |               |
|    | 499-Q; Line 116(b))                             |               |
+----+-------------------------------------------------+---------------+
| 2  | International contribution base for the quarter | \$            |
|    | for filer (amount reportable on filer's Form    |               |
|    | 499-Q; Line 116(c))                             |               |
+----+-------------------------------------------------+---------------+
| 3  | Interstate contribution base for the quarter    | \$            |
|    | for all affiliates\* (total of amounts          |               |
|    | reportable on Form 499-Q; Line 116(b) for all   |               |
|    | affiliates of the filer)                        |               |
+----+-------------------------------------------------+---------------+
| 4  | International contribution base for the quarter | \$            |
|    | for all affiliates (total of amounts reportable |               |
|    | on Form 499-Q; Line 116(e) for all affiliates   |               |
|    | of the filer)                                   |               |
+----+-------------------------------------------------+---------------+
| 5  | Consolidated interstate contribution base: Line | \$            |
|    | (1) + Line (3)                                  |               |
+----+-------------------------------------------------+---------------+
| 6  | Consolidated international contribution base:   | \$            |
|    | Line (2) + Line (4)                             |               |
+----+-------------------------------------------------+---------------+
| 7  | Total potential contribution base for filer and | \$            |
|    | its affiliates: Line (5) + Line (6)             |               |
+----+-------------------------------------------------+---------------+
| 8  | Combined interstate contribution base as a      | \%            |
|    | percentage of total potential contribution      |               |
|    | base: Line (5) / Line (7)                       |               |
+----+-------------------------------------------------+---------------+
| 9  | Interstate contribution base for filer from     | \$            |
|    | Line(1)                                         |               |
+----+-------------------------------------------------+---------------+
| 10 | If the amount in Line (8) is equal to or        | \$            |
|    | greater than 8%, enter into Line (10) the       |               |
|    | international contribution base for the filer   |               |
|    | from Line (2). If the amount on Line (8) is     |               |
|    | less than 8%, enter \$0                         |               |
+----+-------------------------------------------------+---------------+
| 11 | Contribution base for the filer for the quarter | \$            |
|    | for determining contributions to universal      |               |
|    | service support mechanisms: Line (9) + Line     |               |
|    | (10)                                            |               |
+----+-------------------------------------------------+---------------+
| 12 |                                                 | 4             |
+----+-------------------------------------------------+---------------+
| 13 | Annualized contribution base; Line 11           |               |
|    | multiplied by Line 12                           |               |
+----+-------------------------------------------------+---------------+
| 14 | Estimation factor for determining whether to    | 0.070\*\*     |
|    | file a 499-Q                                    |               |
+----+-------------------------------------------------+---------------+
| 15 | Estimated annual contribution: amount in Line   | \$            |
|    | (13) multiplied by Line (14)                    |               |
+----+-------------------------------------------------+---------------+
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+----+-------------------------------------------------+---------------+

2\. [Exception for government, broadcasters, schools and
libraries]{.underline}[]{#SCHOOL_EXEMPT .anchor}

Certain entities are explicitly exempted from contributing directly to
the universal service support mechanisms and need not file this
worksheet. Government entities that purchase telecommunications services
in bulk on behalf of themselves, *e.g.*, state networks for schools and
libraries, are not required to file or contribute directly to universal
service. Public safety and local governmental entities licensed under
Subpart B of Part 90 of the Commission\'s rules are not required to file
or contribute directly to universal service. Similarly, if an entity
provides interstate telecommunications exclusively to public safety or
government entities and does not offer services to others, that entity
is not required to file or contribute directly to universal service. In
addition, broadcasters, non-profit schools, non-profit libraries,
non-profit colleges, non-profit universities, and non-profit health care
providers are not required to file the worksheet or contribute directly
to universal service.

3\. [Exception for systems integrators and self providers]{.underline}

Systems integrators that derive less than five percent of their systems
integration revenues from the resale of telecommunications are not
required to file or contribute directly to universal service. Systems
integrators are providers of integrated packages of services and
products that may include the provision of computer capabilities,
interstate telecommunications services, remote data processing services,
back-office data processing, management of customer relationships with
underlying carriers and vendors, provision of telecommunications and
computer equipment, equipment maintenance, help desk functions, and
other services and products). Entities that provide services only to
themselves or to commonly owned affiliates need not file.

B. [Filing by Legal Entity]{.underline}[]{#LEGAL_ENTITY .anchor}

**Each legal entity that provides interstate telecommunications service
for a fee, including each affiliate or subsidiary of an entity, must
complete separately and file a copy of the attached Telecommunications
Reporting Worksheet.** Entities that have distinct articles of
incorporation are separate legal entities. Entities may not file
\"summary\" worksheets for more than one contributor. Each affiliate or
subsidiary should identify their ultimate controlling parent or entity
on Block 1 Line (105) \-- Holding Company.

C. [When and Where]{.underline}[]{#WHEN___WHERE .anchor} [to
File]{.underline}

Figure 2 provides the filing schedule and relevant filing addresses. If
February 1, April 1, May 1, August 1, or November 1 is a holiday (as
defined in Section 1.4(e)(1) of the Commission\'s rules), worksheets are
due the next business day.

Figure 2: Filing schedule

+--------------------+--------------------+----------------------------+
| When to file       | What to file       | Where to file \*           |
+--------------------+--------------------+----------------------------+
| February 1 of each | Completed Form     | Form 499 Data Collection   |
| year               | 499-Q containing   | Agent                      |
|                    | revenue            |                            |
|                    | information for    | Attn: Lori Terraciano      |
|                    | October 1 through  |                            |
|                    | December 31 of the | 80 South Jefferson Rd.     |
|                    | prior calendar     |                            |
|                    | year               | Whippany, NJ 07981         |
+--------------------+--------------------+----------------------------+
| April 1 of each    | Completed Form     | Form 499 Data Collection   |
| year               | 499-A containing   | Agent                      |
|                    | revenue            |                            |
|                    | information for    | Attn: Lori Terraciano      |
|                    | January 1 through  |                            |
|                    | December 31 of the | 80 South Jefferson Rd.     |
|                    | prior calendar     |                            |
|                    | year               | Whippany, NJ 07981         |
+--------------------+--------------------+----------------------------+
| May 1 of each year | Completed Form     | Form 499 Data Collection   |
| \*\*               | 499-Q containing   | Agent                      |
|                    | revenue            |                            |
|                    | information for    | Attn: Lori Terraciano      |
|                    | January 1 through  |                            |
|                    | March 31           | 80 South Jefferson Rd.     |
|                    |                    |                            |
|                    |                    | Whippany, NJ 07981         |
+--------------------+--------------------+----------------------------+
| August 1 of each   | Completed Form     | Form 499 Data Collection   |
| year               | 499-Q containing   | Agent                      |
|                    | revenue            |                            |
|                    | information for    | Attn: Lori Terraciano      |
|                    | April 1 through    |                            |
|                    | June 30            | 80 South Jefferson Rd.     |
|                    |                    |                            |
|                    |                    | Whippany, NJ 07981         |
+--------------------+--------------------+----------------------------+
| November 1 of each | Completed Form     | Form 499 Data Collection   |
| year               | 499-Q containing   | Agent                      |
|                    | revenue            |                            |
|                    | information for    | Attn: Lori Terraciano      |
|                    | July 1 through     |                            |
|                    | September 30       | 80 South Jefferson Rd.     |
|                    |                    |                            |
|                    |                    | Whippany, NJ 07981         |
+--------------------+--------------------+----------------------------+
| \* Do not send     |                    |                            |
| universal service  |                    |                            |
| contributions with |                    |                            |
| this worksheet or  |                    |                            |
| to the above       |                    |                            |
| address. The       |                    |                            |
| universal service  |                    |                            |
| administrator will |                    |                            |
| calculate the      |                    |                            |
| amount of          |                    |                            |
| contribution due   |                    |                            |
| and send a bill to |                    |                            |
| the billing        |                    |                            |
| contact person and |                    |                            |
| billing address    |                    |                            |
| identified in Line |                    |                            |
| (112) of the Form  |                    |                            |
| 499-Q.             |                    |                            |
|                    |                    |                            |
| \*\* The first     |                    |                            |
| Form 499-Q filing  |                    |                            |
| should contain     |                    |                            |
| revenue            |                    |                            |
| information for    |                    |                            |
| January 1, 2001    |                    |                            |
| through March 31,  |                    |                            |
| 2001 and should be |                    |                            |
| filed by May 11,   |                    |                            |
| 2001. No           |                    |                            |
| extensions will be |                    |                            |
| granted.           |                    |                            |
+--------------------+--------------------+----------------------------+

D. [Rounding]{.underline} [of Numbers and Negative Numbers]{.underline}

All information provided in the worksheet should be neatly printed in
ink or typed. Please provide an original officer signature in ink in
Line (120).

[Dollar Amounts]{.underline}. Reported revenues in Block 3 that are
greater than a thousand dollars may be rounded to the nearest thousand
dollars. Regardless of rounding, **all dollar amounts must be reported
in whole dollars**. For example, \$2,271,881.93 could be reported as
\$2,271,882 or as \$2,272,000, but could not be reported as \$2272
thousand, \$2,270,000.00 or \$2.272 million. Please enter \$0 in any
line for which the contributor had no revenues for the year.

[Negative Numbers]{.underline}. Carriers are directed to provide billed
revenues without subtracting any expenses, allowances for uncollectibles
or settlement payments and without making out-of-period adjustments.
Therefore, do not enter negative numbers on the form.

E. [Obligation to File Revisions]{.underline}

Line (124) provides check boxes to show whether the worksheet is the
original filing or a revised filing for the quarter. A contributor must
file a revised 499-Q worksheet if it discovers an error in the data that
it reports, such as would arise if the filer discovered that it omitted
or misclassified a major category of revenue. However, revised filings
must be made by the filing date for the subsequent 499 filing. In
general, the quarterly filings will be based on unaudited books from a
point in time. Carriers need not file revisions to the Form 499-Q as a
result of ordinary accounting adjustments such as out-of-period
adjustments. Revenue information from the Form 499-A will be used to
ensure that contributions for the whole year are based on all subject
revenues for the year.

Contributors should not file a revised Form 499-Q Telecommunications
Reporting Worksheet to reflect mergers, acquisitions, or sales of
operating units. In the event that a contributor that filed a Form 499-Q
no longer exists, the successor company to the contributor\'s assets or
operations is responsible for continuing to make payments, if any, for
the funding period.

F. [Compliance]{.underline}

Contributors failing to file the Telecommunications Reporting Worksheet
or to pay contributions in a timely fashion may be subject to the
enforcement provisions of the Communications Act and any other
applicable law. In addition, contributors may be billed by the
administrators for reasonable costs, including interest and
administrative costs that are caused by late, inaccurate, or untruthful
filing of the worksheet or overdue contributions.[^5]

III\. [Specific Instructions]{.underline}

A. [Block 1: Contributor Identification Information]{.underline}

Block 1 of the Telecommunications Reporting Worksheet requires
identification information.

Line (101) \-- enter the \"Filer 499 ID\" number for the filing entity.
This is a six digit number that formerly was assigned as the
Telecommunications Relay Service (TRS) Company Code. The FCC report
*Carrier Locator: Interstate Service Providers*, which is available on
the Commission\'s web site at www.fcc.gov/ccb/stats, shows the Filer 499
ID for all entities that filed a Form 499-A in 2000. This code should be
entered at the top of each page on the paper version of the worksheet,
the cover letter, and on supporting documentation, if any. New filers
are assigned Filer 499 ID numbers after a completed Form 499-A
Telecommunications Reporting Worksheet is received by the data
collection agent.

Line (102) \-- enter the legal name of the filer as it appears on
articles of incorporation and other legal documents. Each legal entity
must file a separate worksheet.

Line (103) \-- provide the Internal Revenue Service (IRS) employer
identification number (EIN) for the filer. This should be the same EIN
that the company uses to file federal excise taxes or income taxes, if
the filer offers services subject to those taxes. The EIN is also known
as the taxpayer identification number (TIN) or for individuals as the
social security number (SSN).

Line (104) \-- provide the principal name under which the company
conducts telecommunications activities. This would typically be the name
that appears on customer bills, or the name used when service
representatives answer customer inquiries.

Line (105) \-- provide the name of the contributor\'s holding company or
controlling entity, if any. The holding company need not be a common
carrier. All reporting affiliates or commonly controlled contributors
should have the same name appearing in Line (106). An affiliate is a
\"person that (directly or indirectly) owns or controls, is owned or
controlled by, or is under common ownership or control with, another
person.\" *See* 47 U.S.C. § 153(1).

Line (106) \-- provide the FCC Registration Number (FRN). The FRN is a
ten digit number that includes a check-digit. The FRN is used to
identify an entity within all Commission Licensing/Filing systems and
Ramis (the Commission's Revenue Accounting Management Information
System.) This number is assigned by CORES (the Commission Registration
System) and can be obtained at
https://gullfoss2.fcc.gov/cores/CoresHome.html. For assistance, contact
the CORES help desk at (877) 480-3201 or by e-mail at CORES@fcc.gov.

Line (107) \-- enter the complete mailing address of the corporate
headquarters of the reporting entity.

B. [Block 2: Contact Information]{.underline}

Lines (108-111) \-- enter the name, telephone number, fax number, and
e-mail address of the person who filled out the Form 499-Q. This should
be a person who can provide clarifications or additional information,
and, if necessary, who could serve as the first point of contact in the
event that either the Commission or an administrator should choose to
verify or audit information provided in the Telecommunications Reporting
Worksheet.

Line (112) \-- provide a billing contact person name and address for
administrators to send billing information for contributions to the
universal service fund. Information on establishing electronic fund
transfer and bills for universal service will be sent to this address
unless other arrangements are made via written request.

C. [Block 3: Contributor Revenue Information]{.underline}

Line (113) -- enter the year for which revenue information is being
filed.

Line (114) -- check the appropriate box to indicate the calendar quarter
for which revenue information is being reported.

Lines (115-118) contain detailed revenue data.

1.  [Separating Revenue from Service Provided to Other Universal Service
    Contributors for Resale \[Line (115)\] from End-User
    Telecommunications]{.underline} [Revenues \[Line (116)\] (carrier\'s
    carrier vs. end user)]{.underline}

In the Telecommunications Reporting Worksheet, filers must report
revenues using two broad categories: (1) Revenues from other
contributors to the federal universal service support mechanisms; and,
(2) Revenues from all other sources. Taken together, these revenues
should include all revenues billed to customers and should include all
revenues on the reporting entities' books of account.

For the purposes of this worksheet, revenues from other contributors to
the federal universal service support mechanisms are revenues from
services provided by underlying carriers to other carriers for resale
and are referred to herein as \"carrier\'s carrier revenues\" or
\"revenues from resellers.\" Revenues from all other sources consist
primarily of revenues from services provided to end users, referred to
here as \"end-user revenues.\" This category includes
non-telecommunications revenues.

For the purpose of completing Line (115), a "reseller" is a
telecommunications carrier or telecommunications provider that: 1)
incorporates purchased telecommunications services into its own
offerings; and 2) can reasonably be expected to contribute to federal
universal service support mechanisms based on revenues from those
offerings.

Each contributor should have documented procedures to ensure that it
reports as "revenues from resellers" only revenues from entities that
reasonably would be expected to contribute to support universal service.
The procedures should include, but not be limited to maintaining the
following information on resellers: legal name; address; name of a
contact person; and phone number of the contact person. If the
underlying contributor does not have independent reason to know that the
entity will, in fact, resell service and contribute to the federal
universal service support mechanisms, then the underlying carrier should
either obtain a signed statement to that effect or report those revenues
as end user revenues.

Note: For the purposes of filling out this worksheet \-- and for
calculating contributions to the universal service support mechanisms
\-- certain telecommunications carriers and service providers may be
exempt from contribution to the universal service support mechanisms.
These exempt entities, including \"international only\" and \"intrastate
only\" carriers and carriers that meet the *de minimis* universal
service threshold, should not be treated as resellers for the purpose of
reporting revenues on Line (115). That is, filers that are underlying
carriers should report revenues derived from the provision of
telecommunications to exempt carriers and providers (including services
provided to entities that are *de minimis* for universal service
purposes) on Lines (116). Underlying carriers must contribute to the
universal service support mechanisms on the basis of such revenues.

2\. [Column (a) - total revenue]{.underline}[s]{.underline}

The reporting entity must report gross revenues from all sources,
including nonregulated and non-telecommunications services on Lines
(115) through (117) and these must add to total gross revenues as
reported on Line (118). Gross revenues should include revenues derived
from the provision of interstate, international, and intrastate
telecommunications and non-telecommunications services. Gross revenues
consist of total revenues billed to customers during the filing period
with no allowances for uncollectibles, settlements, or out-of-period
adjustments. Gross billed revenues may be distinct from booked revenues.
NECA pool companies should report the actual gross billed revenues (CABS
Revenues) reported to the NECA pool and not settlement revenues received
from the pool.

Where two contributors have merged prior to filing, the successor
company should report total revenues for the reporting period for all
predecessor operations. The two contributors, however, should continue
to report separately if each maintains separate corporate identities and
continues to operate. See also Section II-E, above.

Gross revenues also should include any surcharges on telecommunications
services that are billed to the customer and either retained by the
contributor or remitted to a non-government third party under contract.
Gross revenues should exclude taxes and any surcharges that are not
recorded on the company books as revenues but which instead are remitted
to government bodies. Note that any charge included on the customer bill
and represented to recover or collect contributions to federal or state
universal service support mechanisms must be included in Line (116).
Other surcharges treated as revenue should be included in the revenue
categories on which the surcharges were levied.

For international services, gross revenues consist of gross revenues
billed by U.S. contributors with no allowances for settlement payments.
International settlement receipts for foreign billed service should not
be included in revenues.

If you have any revenue for Lines (115) and (116), you may not omit the
dollar amounts from column (a) even if 100% of the revenue is for
interstate or international service.

3\. [Column (b) and (c) - interstate & international]{.underline}

Columns (b) and (c) are provided to identify the part of gross revenues
that arise from interstate and international service for Lines (115) and
(116). Intrastate telecommunications means communications or
transmission between points within the same State, Territory, or
possession of the United States, or the District of Columbia. Interstate
and international telecommunications means communications or
transmission between a point in one State, Territory, possession of the
United States or the District of Columbia and a point outside that
State, Territory, possession of the United States or the District of
Columbia.

For example, if a prepaid calling card provider collects a fixed amount
of revenue per minute of traffic, and 65 percent of minutes are
interstate, then interstate revenues would include 65 percent of the
end-user revenue. Similarly, if a LEC bills local measured service
charges for calls that originate in one state and terminate in another,
these billings should be classified as interstate even though the
charges are covered by a state tariff and the revenues are included in a
local service account. Note that under the Commission\'s rules, if over
ten percent of the traffic carried over a private or WATS line is
interstate, then the revenues and costs generated by the entire line are
classified as interstate.[^6] In general, flat-rated unbundled network
access elements should be classified according to the regulatory agency
that has primary jurisdiction over the contracts.

In many cases, interstate and international revenues cannot be
determined directly from corporate books of account or subsidiary
records. Filers that cannot derive interstate and international revenues
or that cannot derive the line-by-line revenue breakdowns may provide on
the worksheet good faith estimates of these figures. Information
supporting good faith estimates must be made available to either the FCC
or to the Universal Service Administrator upon request. For convenience,
calculated interstate and international revenue amounts that are greater
than one thousand dollars may be rounded to the nearest thousand
dollars. Please enter zero dollars in column (b) or column (c) if, and
only if, there were no interstate or international revenues for the line
for the reporting period.

Note that under interim guidelines,[^7] the FCC provides the following
safe harbor percentages of interstate revenues associated with Line
(115) and Line (116):

15% of cellular and broadband PCS telecommunications revenues

12% of paging revenues

1% of analog SMR dispatch revenues

Wireless telecommunications providers that choose to avail themselves of
these safe harbor percentages for interstate revenue may assume that the
FCC will not find it necessary to review or question the data underlying
their reported percentages.

4\. [Explanation of revenue categories]{.underline}

The revenue detail provided on Lines (115) through (117) should total to
total gross revenue reported on Line (118).

Line (115) \-- Revenue from service provided to other universal service
contributors for resale. This line should contain revenue from
telecommunications services provided to resellers (i.e.,
telecommunications revenue derived from other universal service
contributors). This category comprises what is commonly-referred to as
"carrier's carrier revenue." Filers may wish to consult the instructions
for Form 499-A, Lines (303) through (314), when calculating this figure.

Line (116) \-- Universal service contribution base revenues. This line
should contain end-user telecommunications revenue (i.e.,
telecommunications revenue derived from entities that do not contribute
directly to universal service), except for revenue from international
calls that both originate and terminate in foreign points. Filers may
wish to consult the instructions for Form 499-A, Line (420), when
calculating this figure.

Line (117) \-- Other revenue that should not be reported in the
universal service contribution base. Filers may have revenues on their
books that are not derived from telecommunications or
telecommunications-related functions that should not be included in the
universal service contribution base. For example, this line should
contain revenue from international calls that both originate and
terminate in foreign points as well as other revenues that should not be
included in the universal service contribution base. In addition, this
line should include information services. Information services, i.e.,
services offering a capability for generating, acquiring, storing,
transforming, processing, retrieving, utilizing, or making available
information via telecommunications, are not included in the universal
service or other fund contribution bases. Information services do not
include any use of any such capability for the management, control, or
operation of a telecommunications system or the management of a
telecommunications service. Information services also are called
enhanced services because they are offered over common carrier
transmission facilities used in interstate communications and employ
computer processing applications that act on the format, content, code,
protocol, or similar aspects of the subscriber\'s transmitted
information; provide the subscriber additional, different, or
restructured information; or involve subscriber interaction with stored
information. These services are exempt from contribution requirements
and should be reported in Line (117). Line (117) should also include
Account 5230 \-- Directory revenues \-- and Account 5270 \-- Carrier
billing and collection revenue. Line (117) should include revenues from
the sale, lease, maintenance, or insurance of customer premises
equipment (CPE), inside wiring charges, inside wiring maintenance
insurance, and all non-telecommunications service revenues on the
reporting entity\'s books. Line (117) should include revenues from
providing open video systems (OVS), cable leased access, and direct
broadcast satellite (DBS) services. Filers may wish to consult the
instructions for Form 499-A, Lines (412) and (418), when calculating
this figure.

Line (118) \-- Gross billed revenues from all sources. This line should
equal the sum of revenues by type of service reported on Lines (115)
through (117).

As noted above, for further detail on the types of revenues that should
be reported on Lines (115) through (117), filers may wish to consult the
Instructions for the Form 499-A, available at the Commission\'s web site
(www.fcc.gov/formpage.html).

D. [Block 4: Certification.]{.underline}

Line (119) \-- Filers may use the box in Line (119) to request
nondisclosure of the revenue information contained on the
Telecommunications Reporting Worksheet. By checking this box, the
officer of the company signing the worksheet certifies that the
information contained on the worksheet is privileged or confidential
commercial or financial information and that disclosure of such
information would likely cause substantial harm to the competitive
position of the company filing the worksheet. This box may be checked in
lieu of submitting a separate request for confidentiality pursuant to
section 0.459 of the Commission\'s rules.[^8] All decisions regarding
disclosure of company-specific information will be made by the
Commission. The Commission regularly makes publicly available the names
(and Block 1 and 2 contact information) of the entities that file the
Telecommunications Reporting Worksheet.

Lines (120) through (123) \-- An officer of the reporting entity must
examine the data provided in the Telecommunications Reporting Worksheet
and certify that the information provided therein is accurate. An
officer is a person who occupies a position specified in the corporate
by-laws (or partnership agreement), and would typically be president,
vice president for operations, vice president for finance, comptroller,
treasurer, or a comparable position. If the reporting entity is a sole
proprietorship, the owner must sign the certification. The signature on
Line (120) must be in ink.

Line (124) \-- Indicate whether this filing is an original filing or a
revised filing. See Section II-E.

V. [Reminders]{.underline}

Is the filer affiliated with another telecommunications provider? Each
legal entity must file separately. Each affiliate or subsidiary
[must]{.underline} show the same holding company name on Line (105).

Provide data for all lines that apply. Show a zero for services for
which the contributor had no revenues for the filing period.

Contributors to universal service support mechanisms must make five FCC
Form 499 filings each year. See Figure 2.

Wherever possible, revenue information should be taken from the
contributors\' financial records.

The worksheet must be signed by an officer of the reporting entity. An
officer is a person who occupies a position specified in the corporate
by laws (or partnership agreement), and would typically be president,
vice president for operations, comptroller, treasurer, or a comparable
position.

Do not mail the worksheet to the FCC. See Section II-C for filing
instructions.

-   Note that Form 499 is one of several forms that telecommunications
    carriers and other providers of interstate telecommunications may
    need to file. Information concerning common filing requirements for
    such providers may be found on the Commission's web site, at
    www.fcc.gov/ccb/filing.pdf.

If you have questions about the worksheet or the instructions, you may
contact:

Form 499 Telecommunications Reporting Form499@neca.org

Worksheet Information (973) 560-4400

Common Carrier Bureau

Industry Analysis Division (202) 418-0940

TTY (Network Services Division) (202) 418-0484

If you have questions regarding contribution amounts, billing procedures
or the mechanisms, you may contact:

Universal Service Administration (973) 560-4400

\- FEDERAL COMMUNICATIONS COMMISSION -

[^1]:     ^?^ 47 U.S.C. §§ 254.

[^2]:     ^?^ On March 9, 2001, the Commission adopted a rule change so
    that universal service contributions are based on quarterly
    Telecommunications Reporting Worksheet filings, with an annual
    true-up based on an annual Telecommunications Reporting Worksheet.
    *Federal-State Joint Board on Universal Service; Petition for
    Reconsideration filed by AT&T*, CC Docket No. 96-45, FCC 01-85 (rel.
    March 14, 2001). See also *1998 Biennial Regulatory Review \--
    Streamlined Contributor Reporting Requirements Associated with
    Administration of Telecommunications Relay Services, North American
    Numbering Plan, Local Number Portability, and Universal Service
    Support Mechanisms*, Report and Order, FCC 99-175, CC Docket No.
    98-171 (rel. July 14, 1999) (*Contributor Reporting Requirements
    Order*).

[^3]: ^?^ For this purpose, the United States is defined as the
    contiguous United States, Alaska, Hawaii, American Samoa, Baker
    Island, Guam, Howland Island, Jarvis Island, Johnston Atoll, Kingman
    Reef, Midway Island, Navassa Island, the Northern Mariana Islands,
    Palmyra, Puerto Rico, the U.S. Virgin Islands, and Wake Island.

[^4]: ^?^ Section 254(d) applies not only to "every telecommunications
    carrier that provides interstate telecommunications *services*" but
    also to certain "other provider\[s\] of interstate
    telecommunications." 47 U.S.C. § 254(d) (emphasis added). Solely for
    the purposes of these Instructions, we use the terms
    "telecommunications services" and "telecommunications"
    interchangeably, unless otherwise specified. For more information on
    these terms, s*ee* 47 U.S.C. §§ 3(43), (46); *Federal-State Joint
    Board on Universal Service*, Report and Order, FCC 97-157, CC Docket
    No. 96-45 (rel. May 8, 1997) (*Universal Service Order*).

[^5]:     ^?^ *See* 47 C.F.R § 54.713 (universal service); 47 C.F.R §
    64.604(c)(iii)(B) (TRS). *See also* 47 C.F.R. § 52.17(b) (NANPA); 47
    C.F.R. § 52.33(c) (LNPA).

[^6]:     ^?^ *See* 47 C.F.R. § 36.154(a).

[^7]:     ^?^ *Federal-State Joint Board on Universal Service*,
    Memorandum Opinion and Order and Further Notice of Proposed
    Rulemaking, CC Docket No. 096-45, 13 FCC Rcd 21252, 21258-60 (Oct.
    26, 1998).

[^8]:     ^?^ 47 C.F.R. § 0.459. *See also* *Examination of Current
    Policy Concerning the Treatment of Confidential Information
    Submitted to the Commission*, Report and Order, FCC 98-184, GC
    Docket No. 96-55 (rel. Aug. 1998) (listing the showings required in
    a request that information be withheld and stating that the
    Commission may defer action on such requests until a formal request
    for public inspection has been made).