**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 ) AAD 95-91

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 7, 2001 Released: December 10, 2001

By the Chief, Accounting Safeguards Division:

**I. INTRODUCTION**

1.  In this Order, we revise several of the Automated Reporting
    Management Information System (ARMIS) reports[^1] to implement
    recent Commission orders.[^2] In addition, we clarify definitions
    and descriptions in these reports to ensure consistency among
    reports and to improve the understanding of existing requirements.
    Finally, we adopt other minor, technical changes to the ARMIS
    reports pursuant to the authority delegated to the Bureau in the
    *ARMIS Order*, [^3] the *Phase II Comprehensive Review Order*, and
    Section 0.291 of the Commission's rules.[^4] Because these changes
    are minor and, in some instances, implement changes required by the
    Commission's *Phase II Comprehensive Review Order*, 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
    recent Commission orders and provides improved definitions,
    descriptions, and instructions that will lead to greater clarity and
    consistency in reporting by incumbent local exchange carriers
    (ILECs). In the following sections, we discuss the more important
    modifications. The Appendix contains 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/ccb/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 this order to the
    FCC Report 43-04, the Access Report, we remove Columns (i), Pay,
    (j), Inside Wire, (k), Base Factor Portion (BFP), (o), Equal Access,
    (q), Information, and (t), Total Access. For the same reason, we
    also change the title for Column (m) to "Common Line," and modify
    instructions for this column, and for Column (r), Total Traffic
    Sensitive. Also, we make clarifying changes to instructions for Rows
    2010 through 2060. Part I of the Appendix to this Order contains all
    revisions to this report.

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C.  **FCC Report 43-02 - The USOA Report, and FCC Report 43-03 - The
    Joint Cost 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.[^7] For Table I-1, Income
    Statement, we clarify instructions describing the reporting units
    for Rows 830, 840, and 860. Part II of the Appendix to this Order
    contains all revisions to this report. 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.[^8] For purposes of clarification we revise
    within the form, the title of Row 1220, to "Inventories," and within
    the report definition we append clarifying language to the Summary
    section. Part III of the Appendix to this Order contains all
    revisions to this report.

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

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5.  FCC Report 43-04, the Access Report, provides jurisdictional
    separations and access charge data by Part 36 category at the study
    area level. In order to reduce ARMIS reporting requirements, as
    required by the *Phase II Comprehensive Review Order,*[^9] we remove
    from Table I, Separations and Access, Rows 42, 1100 -- 1111, 1120 --
    1128, 1130 -- 1153, 1160 -- 1167, 1200, 1213, 1221, 1251, 1253, 1270
    -- 1273, 1321, 1330 -- 1335, 1390, 1421, 1450 --1453, 1459, 1473,
    1482, 1483, 1490 -- 1495, 1499, 1500, 1501, 1520, 1523, 2000, 2002,
    2004 -- 2012, 2014, 2071 -- 2121, 2162, 2211 -- 2223, 2231, 3011,
    3031, 3041, 3051, 3061, 3071, 3091, 3101 --3141, 3160 -- 3211, 3241,
    3251, 3281, 3291, 3301, 3311, 3321, 3331, 3351, 3361, 3371, 3381,
    3391, 3401, 4003, 4021, 4063, 4065, 4071, 4073, 4075, 4081, 4110,
    5001, 5002, 5011, 5012, 5022 -- 5025, 5030 -- 5041, 5072 -- 5075,
    6001, 6002, 6011, 6021, 6031,6041, 6051, 6061, 6071, 6081, 6101,
    6111 -- 6151, 6170 -- 6221, 6251, 6253, 7010 -- 7051, 7071, 7072,
    7080 --7214, 7230 -- 7283, 7301, 7302, 7332, 7333, 8004, 8006, 8012,
    8016, 8017, and 9001 -- 9010, and the remaining rows are re-titled.
    Likewise, we remove Columns (e) Pay; (f) Inside Wire; (g) Base
    Factor Portion (BFP); (k) Equal Access; (m) Information; and (p)
    Total Access. All instructions affected by the deletion of these
    rows and columns are modified accordingly. Within the form for the
    report, all section breaks are deleted, except for certain sections.
    We add a reference table to the report instructions entitled "Part
    36 and 69 Allocation Reference Table," which shows allocation factor
    row numbers associated with certain cost, revenue, and investment
    rows within the report. Finally, we make clarifying changes to a
    number of rows. Part IV of the Appendix to this Order contains the
    revisions to this report.

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E.  **FCC Report 43-05 - The Service Quality Report, FCC Report 495A -
    The Forecast of Investment Usage Report, and FCC Report 495B - The
    Actual Usage of Investment Report**

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6.  In FCC Report 43-05, the Service Quality Report, we make clarifying
    changes to Table I -- Installation and Repair Intervals. Part V of
    the Appendix to this Order contains the revisions to this report. In
    FCC Reports 495A and 495B we clarify instructions describing the
    reporting units used for these reports. Parts VI and VII of the
    Appendix to this Order contain the revisions to these reports.

**III. PAPERWORK REDUCTION ACT**

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

**IV. ORDERING CLAUSE**

8.  Accordingly, IT IS ORDERED, pursuant to the authority contained in
    Sections 1, 4(i), 4(j), 201-205, 215, 218, 219, and 220 of the
    Communications Act of 1934, as amended, 47 U.S.C. §§ 151, 154(i),
    154(j), 201-205, 215, 218, 219, and 220, and Sections 0.91 and 0.291
    of the Commission's rules, 47 C.F.R. §§ 0.91 and 0.291, that FCC
    Report 43-01, the Annual Summary Report, FCC Report 43-02, the USOA
    Report, FCC Report 43-03, the Joint Cost Report, FCC Report 43-04,
    the Access Report, FCC Report 43‑05, the Service Quality Report, FCC
    Report 495A , the Forecast of Investment Usage Report, and FCC
    Report 495B, the Actual Usage of Investment Report ARE REVISED, as
    set forth above and in the Appendix to this Order, effective for
    filings due April 1, 2002.

FEDERAL COMMUNICATIONS COMMISSION

Kenneth P. Moran

Chief, Accounting Safeguards Division

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

### Table I -- Cost and Revenue -- Class A & B Account Level Reporting

# Report Definition -- Summary

1.  The following paragraph is revised to read:

> All monetary figures must be rounded to the nearest thousand dollars.
> All rates of return and percentage amounts must be entered in percent
> and must be rounded to 2 decimal places. All minutes of use figures
> must be rounded to the nearest thousand; all access line figures must
> be provided to the nearest whole number.

# Report Definition -- Form

1.  The following columns are removed:

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a.  Column (i) -- Pay;

b.  Column (j) -- Inside Wire;

c.  Column (k) -- Base Factor Portion (BFP);

d.  Column (o) -- Equal Access;

e.  Column (q) -- Information; and

f.  Column (t) -- Total Access.

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2.  The column title for Column (m) is revised from "Total" to "Common
    Line."

# 

## Report Definition -- Row/Column Instructions

1.  Row 1920 -- The definition of this row is revised to read: "[Rate of
    Return]{.underline} - Row 1915 divided by Row 1910, multiplied
    by 100. Round to 2 decimal places. All price cap companies should
    insert zeros in Columns (m), (n), (p), (r), and (s)."

2.  The following column instructions are removed:

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a.  Column (i) -- Pay;

b.  Column (j) -- Inside Wire;

c.  Column (k) -- Base Factor Portion (BFP);

d.  Column (o) -- Equal Access;

e.  Column (q) -- Information; and

f.  Column (t) -- Total Access.

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3.  The section titled "Common Line" and its paragraph are deleted.

4.  Column (m) -- The definition of this column is revised to read:
    "Common Line -- This column reflects those amounts that are assigned
    to the common line access elements pursuant to Part 69 of the
    Commission\'s Rules."

5.  Column (r) -- The definition of this column is revised to read:
    "Total Traffic Sensitive -- This column reflects those amounts that
    are assigned to the Traffic Sensitive Access elements and
    sub-elements pursuant to Part 69 of the Commission's Rules. Note:
    This column is the total of Columns (n) and (p), plus Traffic
    Sensitive - Information (charges assessed upon all interexchange
    carriers who are connected to assistance boards through
    interexchange directory assistance trunks)."

### Table II --Demand Analysis -- Class A & B Account Level Reporting

## Report Definition -- Row/Column Instructions

1.  Rows 2010 through 2060 -- The following note is added to these rows:
    "Note: All reseller's minutes should be added to the calculated
    minutes for this row."

**PART II --- Summary of changes to FCC Report 43-02 (The USOA Report)**

### Table I-1 -- Income Statement

## Report Definition -- Row/Column Instructions

1.  Row 830 -- The definition of this row is revised to read: "[The
    number of employees at the End of the Year]{.underline} -- Enter the
    number of employees at the end of the year in Column (b). This
    amount equals the total of Rows 840 and 850. Enter in whole
    numbers."

2.  Row 840 -- The definition of this row is revised to read: "[Number
    of Full-Time Employees]{.underline} -- Enter the number of full-time
    employees at the end of the year in Column (b). Enter in whole
    numbers."

3.  Row 850 -- The definition of this row is revised to read: "[Number
    of Part-Time Employees]{.underline} -- Enter the number of part-time
    employees at the end of the year in Column (b). Enter in whole
    numbers."

4.  Row 860 -- The definition of this row is revised to read: "[Total
    Compensation for the Year]{.underline} -- Enter the total
    compensation for the year in Column (b). This amount equals payroll,
    including salaries, wages and payroll related benefits. Include both
    the amounts expensed and also those amounts capitalized as a
    component of cost of construction. Enter in thousands."

### Table I-7 -- Donations or Payments for Services Rendered by Persons Other than Employees

## Report Definition -- Row/Column Instructions

1.  General Instructions -- The first sentence is revised to read: "This
    table displays payments during the current reporting period for
    services rendered by persons other than employees."

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

### Table I -- Regulated/Nonregulated Data -- Class A & B Account Level Reporting

## Report Definition -- Form

1.  The row title for Row 1220 is revised from "Material and supplies"
    to "Inventories."

## Report Definition -- Summary

1.  The Notice is revised to read: "NOTICE: The ARMIS Joint Cost Report
    collects the results of the regulated/nonregulated cost allocation
    procedures as specified in Part 64, Subpart I of the Commission's
    Rules. The ARMIS Joint Cost Report specifies information
    requirements in a consistent format and is essential for the FCC to
    monitor revenue requirements, rate of return, jurisdictional
    separations and access charges. As required by Part 64.904, local
    exchange carriers must provide a copy of the independent auditor's
    opinion with this report, every two years. The independent auditor's
    opinion will be provided by the BellSouth, Qwest, SBC, and Verizon
    companies for the odd years (2001, 2003, 2005, etc.) and by all
    other local exchange carriers for the even years (2002, 2004, 2006,
    etc.). Your response is mandatory."

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

### Table I -- Separations and Access

## 

## Report Definition -- General Instructions

1.  Instruction number 3 is revised to read: "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. Although the reallocation of common power costs between COE
    categories does not occur until COE is separated, these adjustments
    must be made prior to entering data in the Access Report in order to
    preserve its linear integrity. 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 1100
    through 1400."

2.  Instruction number 4 is revised to read: "When reporting investment
    amounts for Plant, Other Investment, and Reserves, use the same
    averaging methodology as instructed for the ARMIS Report 43-03. When
    reporting Revenues, Expenses, Taxes, Return (except rate of return),
    and Revenue Requirement data, carriers must provide the total annual
    data or the sum of monthly, quarterly, or semi-annual studies. When
    reporting allocation factors, carriers must report data as
    follows: (1) usage amounts, such as minutes, should be reported as
    total annual data or the sum of monthly, quarterly, or semi-annual
    studies that represent the total usage for 365 days. For example,
    seven-day studies must be projected to reflect each month's total
    usage for a total of twelve months; (2) expenses or revenues, when
    used as an allocation factor, should be reported as total annual
    data or the sum of monthly, quarterly, or semi-annual studies; (3)
    allocation factors such as weighted standard work seconds should be
    reported as total annual data or the sum of monthly, quarterly, or
    semi-annual studies; and (4) kilometers should be reported as a
    weighted annual average."

3.  Instruction number 7 is revised to read: "Investment, Reserve,
    Revenue, and Expense amounts are allocated between jurisdictions
    and/or among access categories and elements on either (1)
    time/distance-sensitive usage allocators, (2) the non
    distance-sensitive flat allocator, or (3) the distribution of
    related accounts(s). To avoid redundant appearances of these rows,
    these allocators only appear as a row in the form the first time
    they are used. Henceforth, amounts to be allocated are
    cross-referenced with the appropriate allocator row in the
    Allocation Reference Table immediately following the form. The
    symbol '#' preceding the applicable row description would indicate
    items that are not dollars or percentages (e.g., minutes of use,
    conversation minutes, minutes-of-use kilometers, etc.) The symbol
    '%' in the row instruction would indicate items to be entered as a
    percent (e.g., rate of return)."

4.  Instruction number 10 is revised to read: "All dollar amounts must
    be rounded to the nearest thousand. Amounts of minutes (including,
    but not limited to, conversation minutes, tandem minutes, and dial
    equipment minutes) must be rounded to the nearest million. All
    seconds including weighted standard work seconds must be rounded to
    thousands. All conversation-minute-kilometers must be rounded to the
    nearest million, and all minutes-of-use kilometers must be rounded
    to the nearest thousand. All rate-of-return amounts must be entered
    in percent and must be rounded to 2 decimal places (e.g., 23.70561
    should be entered as 23.71).

## Report Definition -- Form

1.  The following rows are removed: Rows 42, 1100 - 1111, 1120 - 1128,
    1130 - 1153, 1160 - 1167, 1200, 1213, 1221, 1251, 1253, 1270 - 1273,
    1321, 1330 - 1335, 1390, 1421, 1450 - 1453, 1459, 1473, 1482, 1483,
    1490 - 1495, 1499, 1500, 1501, 1520, 1523, 2000, 2002, 2004 - 2012,
    2014, 2071 - 2121, 2162, 2211 - 2223, 2231, 3011, 3031, 3041, 3051,
    3061, 3071, 3091, 3101 - 3141, 3160 - 3211, 3241, 3251, 3281, 3291,
    3301, 3311, 3321, 3331, 3351, 3361, 3371, 3381, 3391, 3401, 4003,
    4021, 4063, 4065, 4071, 4073, 4075, 4081, 4110, 5001, 5002, 5011,
    5012, 5022 - 5025, 5030 - 5041, 5072 - 5075, 6001, 6002, 6011, 6021,
    6031,6041, 6051, 6061, 6071, 6081, 6101, 6111 - 6151, 6170 - 6221,
    6251, 6253, 7010 - 7051, 7071, 7072, 7080 - 7214, 7230 - 7283, 7301,
    7302, 7332, 7333, 8004, 8006, 8012, 8016, 8017, and 9001 - 9010.

2.  The following columns are removed:

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a.  Column (e) -- Pay;

b.  Column (f) -- Inside Wire;

c.  Column (g) -- Base Factor Portion (BFP);

d.  Column (k) -- Equal Access;

e.  Column (m) -- Information, and

f.  Column (p) -- Total Access.

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3.  The following note will be added below the report title: "(Dollars
    in thousands, except where noted, i.e. #, %)"

4.  The symbol "K\$" is removed from all remaining row titles.

5.  The column title for Column (i) is revised from "Total Common Line"
    to "Common Line."

6.  The following row is "N/A" for Column (c): Row 4060.

7.  The following row titles are revised to read as shown:

  --------- ---------------------------------------------------------------
  **Row**   **New Title**

  30        Total Equal Access Investment

  40        Total Equal Access Accumulated Depreciation

  44        Total Equal Access Curr. Def. Oper. Income Tax

  46        Total Equal Access Non-Curr. Def. Oper. Income Tax

  83        \# Equal Access Minutes of Use

  84        Total Equal Access Expenses

  1000      GSF Investment

  1001      GSF Inv. Allocation Basis -- Class A Cos. -- Big 3 Exp.

  1002      GSF Inv. Allocation Basis -- Class B Cos. -- Inv. Amts.

  1003      GSF Inv. -- Part 69 Allocation Basis

  **Row**   **New Title**

  1112      COE Cat. 1 -- Switchboard Inv.

  1129      COE Cat. 1 -- Service Observing Boards Inv.

  1154      COE Cat. 1 -- Auxiliary Service Boards Inv.

  1168      COE Cat. 1 -- Traffic Service Position System Inv.

  1170      Total COE Cat. 1 Investment

  1201      COE Cat. 2 Tandem Switching Inv. -- Dir. Assg. Msg.

  1202      COE Cat. 2 Tandem Switching Inv. -- Joint Use

  1203      \# Tandem Minutes of Use

  1204      Total COE Cat. 2 Investment

  1212      Total COE Cat. 3 Investment

  1216      \# Dial Equipment Minutes of Use

  1220      COE Cat. 4.11 -- WDBD Exch Line Ckt Eqpt -- DA PL

  1222      COE Cat. 4.11 -- WDBD Exch Line Ckt Eqpt -- Joint Use

  1223      \# WDBD Minutes of Use

  1224      Total COE Cat. 4.11 -- WDBD Exch. Line Ckt. Eqpt. Inv.

  1230      COE Cat. 4.12 Basic Exch. Trunk Ckt. -- Dir. Assg. -- PL

  1231      COE Cat. 4.12 Basic Exch. Trunk Ckt. --Dir. Assg. -- Msg

  1232      COE Cat. 4.12 Basic Exch. Trunk Ckt. -- Joint Use

  1233      \# Exchange Trunk Minutes of Use

  1234      Total COE Cat. 4.12 Basic Exch. Trunk Ckt. Eqpt. Inv.

  1240      COE Cat. 4.12 Special Exch. Trk. Ckt. -- Dir. Assg. -- PL

  1250      COE Cat. 4.12 WDBD Exch. Trk. Ckt. -- Dir. Assg. -- PL

  1252      COE Cat. 4.12 WDBD Exch. Trunk Ckt. -- Joint Use

  1254      Total COE Cat. 4.12 WDBD Exch. Trunk Ckt. Eqpt.

  1260      Total COE Cat. 4.12 Exch. Trunk Ckt. Eqpt. Inv.

  1274      COE Cat. 4.13 Basic Exch. Ckt. Eqpt. -- Dir. Assg. PL

  1275      COE Cat. 4.13 Basic Exch. Ckt. Eqpt. -- Joint Use

  1276      \% Loop Allocation Factor

  1277      Total COE Cat. 4.13 Basic Exch. Ckt. Eqpt.

  1280      Tot. COE Cat. 4.13 Spl. Exch. Ckt. Eqpt.-- Dir. Assg. PL

  1290      Total COE Cat. 4.13 Exch. Ckt. Eqpt. Inv.

  1300      Total COE Cat. 4.1 -- Exch. Line Ckt. Eqpt.

  1310      Total COE Cat. 4.21 IX Ckt. Eqpt. Furnished to Others

  1320      COE Cat. 4.22 WDBD IX Ckt. Eqpt. -- Dir. Assg. PL

  1322      COE Cat. 4.22 WDBD IX Ckt. Eqpt. -- Joint Use

  1323      \# Conversation Minute Kilometers

  **Row**   **New Title**

  1324      Total COE Cat. 4.22 WDBD IX Ckt. Eqpt. Inv.

  1336      COE Cat. 4.23 Basic IX Ckt. Eqpt. -- Dir. Assg. PL

  1338      COE Cat. 4.23 Basic IX Ckt. Eqpt. -- Joint Use

  1339      \# Conversation Minutes

  1342      Total COE Cat. 4.23 Basic IX Ckt. Eqpt. Inv.

  1350      COE Cat. 4.23 Spl. IX Ckt. Eqpt. - Dir. Assg. PL

  1370      Total COE Cat. 4.23 IX Ckt. Eqpt. Inv.

  1380      Total COE Cat. 4.2 IX Ckt. Eqpt. Inv.

  1392      COE Cat. 4.3 Host/Remote Ckt. Eqpt. -- Joint Use

  1393      \# Minutes of Use Kilometers

  1394      Total COE Cat. 4.3 COE -- Host/Remote Ckt. Eqpt. Inv.

  1400      Total COE Cat. 4 -- COE Ckt. Eqpt. Inv.

  1410      Total COE Investment

  1420      IOT Cat. 1 -- Other IOT Inv.

  1425      IOT Cat. 1 -- Other IOT - Part 69 Allocation

  1426      \# Equivalent Lines

  1428      Total IOT Cat. 1 Investment

  1430      IOT Cat. 2 New Cust. Premises Eqpt. - Dir. Assg. State

  1440      Total Information Origination/Termination Investment

  1454      C&WF Cat. 1 -- Exch. Line -- Dir. Assg. PL

  1455      C&WF Cat. 1 -- Exch. Line -- Joint Use

  1460      Total C&WF Cat. 1 -- Exch. Line Inv.

  1470      C&WF Cat. 2 -- Exch. Trunk -- Dir. Assg. PL

  1471      C&WF Cat. 2 -- Exch. Trunk -- Dir. Assg. Msg.

  1472      C&WF Cat. 2 -- Exch. Trunk -- Joint Use Msg.

  1474      Total C&WF Cat. 2 -- Exch. Trunk Inv.

  1480      C&WF Cat. 2 -- WDBD -- Dir. Assg. PL

  1481      C&WF Cat. 2 - WDBD -- Dir. Assg. Msg.

  1484      Total C&WF Cat. 2 -- Wideband Inv.

  1485      Total C&WF Cat. 2 Investment

  1496      C&WF Cat. 3 Interexchange -- Dir. Assg. PL

  1497      C&WF Cat. 3 Interexchange -- Dir. Assg. Msg.

  1498      C&WF Cat. 3 Interexchange -- Joint Use Msg.

  1510      Total C&WF Cat. 3 -- Interexchange Inv.

  1522      C&WF Cat. 4 Host/Remote -- Joint Use Msg.

  1524      Total C&WF Cat. 4 -- Host/Remote Inv.

  **Row**   **New Title**

  1530      Total Cable & Wire Facilities Investment

  1540      Total Telephone Plant Investment - All Categories

  2001      Tangible Assets -- Capital Leases -- GSF

  2003      Tangible Assets -- Capital Leases -- CO Sw.

  2013      Tangible Assets -- Capital Leases -- For Pt. 69 Alloc.

  2020      Total Tangible Assets -- Capital Leases

  2070      Tangible Assets -- Leasehold Improvements -- GSF

  2130      Tangible Assets Leasehold Imp. -- For Pt. 69 Alloc.

  2131      Combined Investment per Part 69.309

  2140      Total Tangible Assets -- Leasehold Improvements

  2150      Total Tangible Assets

  2160      Intangible Assets

  2161      Tel. Plant In Service less Intangible Assets

  2190      Property Held for Future Telecommunications Use

  2191      Telecommunications Plant under Construction

  2193      Telecommunications Plant Adjustment

  2194      Telecommunications Plant in Service

  2203      Total Other Plant Investment

  2210      Rural Telephone Bank Stock

  2224      Materials and Supplies

  2230      Cash Working Capital

  2240      Total Other Investment

  2250      FCC Investment Adjustment

  2260      Total Telecommunications Plant Investment

  3000      Res./Def. -- Other Jurisdictional Assets

  3010      Res./Def. -- Accum. Deprec. -- GSF

  3020      Res./Def. -- Accum. Deprec. -- CO Sw. Eqpt.

  3021      Res./Def. -- CO Switching Inv. for Allocation

  3030      Res./Def. -- Accum. Deprec. -- Opr. Svc. Eqpt.

  3040      Res./Def. -- Accum. Deprec. -- CO Ckt. Eqpt.

  3050      Res./Def. -- Accum. Deprec. -- IOT

  3060      Res./Def. -- Accum. Deprec. -- C&WF

  3070      Res./Def. -- Accum. Deprec. -- Prop. Held for Future Use

  3080      Total Accumulated Depreciation

  3090      Res./Def. -- Accum. Amort. Capital Leases - GSF

  3100      Res./Def. -- Accum. Amort. Capital Leases - CO Sw. Eqpt.

  **Row**   **New Title**

  3150      Total Accum. Amort. -- Capital Leases

  3220      Total Accum. Amort. -- Leasehold Improvements

  3230      Total Accumulated Amortization -- Tangible Assets

  3240      Res./Def. -- Accum. Amort. -- Intangible Assets

  3250      Res./Def. -- Other Accum. Amort.

  3260      Total Accumulated Amortization -- Intangible Assets

  3270      Total Accumulated Amortization

  3280      Res./Def. -- Current Def. Oper. Inc. Tax -- GSF

  3290      Res./Def. -- Current Def. Oper. Inc. Tax -- CO Sw. Eqpt.

  3300      Res./Def. -- Current Def. Oper. Inc. Tax -- Opr. Svc. Eqpt.

  3310      Res./Def. -- Current Def. Oper. Inc. Tax -- CO Ckt. Eqpt.

  3320      Res./Def. -- Current Def. Oper. Inc. Tax -- IOT

  3330      Res./Def. -- Current Def. Oper. Inc. Tax -- C&WF

  3332      Res./Def. -- Other Current Def. Oper. Inc. Tax

  3340      Total Net Current Deferred Operating Income Tax

  3350      Res./Def. -- Noncurr. Def. Oper. Inc. Tax -- GSF

  3360      Res./Def. -- Noncurr. Def. Oper. Inc. Tax -- CO Sw. Eqpt.

  3370      Res./Def. -- Noncurr. Def. Oper. Inc. Tax -- Opr. Svc. Eqpt.

  3380      Res./Def. -- Noncurr. Def..Oper. Inc. Tax -- CO Ckt Eqpt.

  3390      Res./Def. -- Noncurr. Def. Oper. Inc. Tax -- IOT

  3400      Res./Def. -- Noncurr. Def. Oper. Inc. Tax -- C&WF

  3402      Res./Def. -- Other Noncurrent Def. Oper. Income Tax

  3410      Total Net Noncurrent Deferred Operating Income Tax

  3420      Res./Def. -- Other Jurisdictional Liabilities

  3421      Res./Def. -- FCC Reserve Adjustment

  3422      Res./Def. -- Customer Deposits

  3423      Res./Def. -- Other Deferred Credits

  3430      Total Reserves and Deferrals

  4000      Basic Local Service Rev. -- PL

  4001      Basic Local Service Rev. -- Foreign Exchange

  4002      Basic Local Service Rev. -- WDBD Message

  4004      All Other Basic Local Service Rev.

  4005      Total Basic Local Service Revenue

  4010      Network Access Service Rev. -- End User

  4011      Network Access Service Rev. -- Switched Access

  4012      Network Access Service Rev. -- Special Access

  **Row**   **New Title**

  4013      Network Access Service Rev. -- State Access

  4014      Total Network Access Service Revenue

  4020      Long Distance Message Rev. -- Wideband

  4022      Long Distance Message Rev. -- Private Line

  4023      Long Distance Message Rev. -- Other

  4024      Total Long Distance Message Service Revenue

  4030      Misc. Rev. -- Directory

  4031      Misc. Rev. -- Billing and Collections

  4032      Misc. Rev. -- All Other

  4033      Total Miscellaneous Revenue

  4040      Uncollectible Revenue

  4050      Total Revenue

  4060      Other Operating Income -- Foreign Exchange

  4061      Other Operating Income -- Directly Assigned

  4062      Other Operating Income -- Joint Use

  4064      Total Other Operating Income -- Part 69

  4066      Total Other Operating Income

  4070      Allowance for Funds used during Construction

  4072      Social and Community Welfare Contributions

  4076      Total Non-operating Income & Expenses

  4080      Interest Paid -- Capital Leases

  4090      Extraordinary Items

  4100      Income Effect Jurisdictional Rate-making Difference

  4120      Total Operating Revenues (plus) Jurisdictional Diff.

  5000      Network Support Expense

  5010      General Support Expense

  5013      Total Network & General Support Expense

  5026      Total COE Expense

  5042      Other IOT Expense

  5050      CPE Expense -- Dir. Assg.

  5060      Total IOT Expense

  5076      Total C&WF Expense

  5080      Total Plant Specific Operations Expense

  6000      Other Property Plant and Equipment Expense

  6010      Network Operations Expense

  6012      Access Expense -- Directly Assigned

  **Row**   **New Title**

  6020      Depreciation Exp. -- GSF

  6030      Depreciation Exp. -- CO Sw. Eqpt.

  6040      Depreciation Exp. -- Opr. Svc. Eqpt.

  6050      Depreciation Exp. -- CO Ckt. Eqpt.

  6060      Depreciation Exp. -- IOT

  6070      Depreciation Exp. -- C&WF

  6080      Depreciation Exp. -- Plant Held for Future Use

  6090      Total Depreciation Expense

  6100      Amortization Exp. - Capital Leases -- GSF

  6110      Amortization Exp. -- Capital Leases -- CO Sw. Eqpt.

  6160      Total Amortization Exp. -- Capital Leases

  6230      Total Amortization Exp. - Leasehold Improv. -- GSF

  6240      Total Amortization Expense - Tangible Assets

  6250      Amortization Expense -- Intangible Assets

  6252      Other Depreciation/Amortization Expense

  6254      Total Other Depreciation/Amortization Expense

  6260      Total Depreciation/Amortization Expense

  6270      Total Plant Nonspecific Operations Expense

  6998      Marketing Exp. -- Dir. Assg.

  6999      Marketing Exp. -- Allocated

  7000      Total Marketing Expense

  7001      Current Billing Analysis

  7002      Combined Investment for Part 69

  7052      \# Weighted Standard Work Seconds

  7060      Total Telephone Operator Service Expense

  7070      Directory Exp. -- Classified -- Dir. Assg.

  7073      Directory Exp. -- Alphabetical

  7074      \# Subscriber Line Minutes-of-Use for Allocation

  7075      Directory Expense -- Foreign -- Dir. Assg.

  7076      Total Directory Expense

  7220      Other Cust. Svc. Exp. -- Cat. 1 -- Local Bus. Ofc. Exp.

  7290      Other Cust. Svc. Exp. -- Cat. 2 -- Rev. Acctg. Exp.

  7300      Other Cust. Svc. Exp. -- Cat. 3 -- Customer Svc. Exp.

  7310      Total Other Customer Services Expense

  7320      Total Customer Operations Expense

  7330      Corp. Oper. Exp. -- EAS -- Dir. Assg. Exchange

  **Row**   **New Title**

  7331      Corporate Operations Exp. -- All Other

  7334      Total Corporate Operations Expense

  7350      FCC Expense Adjustment

  7351      Total Operating Expense

  8000      Operating Taxes -- State and Local Income

  8001      Approximate Net Taxable Income -- SIT

  8002      Oper. Taxes -- Other State and Local -- Dir. Assg.

  8003      Oper. Taxes -- Other State and Local -- Joint Use

  8005      Oper. Taxes -- Other State and Local -- Pt. 69

  8007      Total State & Local Taxes

  8010      Operating Taxes -- Fixed Charges

  8011      Operating Taxes -- Net Investment for Allocation

  8013      Operating Taxes -- IRS Income Adjustment

  8014      Operating Taxes -- FCC Taxable Income Adjustment

  8015      Operating Taxes -- Amortization of Invest. Tax Credit

  8018      Operating Taxes -- FCC Invest. Tax Credit

  8020      Operating Taxes -- Federal Income Tax

  8021      Approximate Net Taxable Income -- FIT

  8030      Total Operating Taxes

  8040      Return Data -- Average Net Investment

  8041      Return Data -- Net Return

  8042      Return Data -- Rate of Return
  --------- ---------------------------------------------------------------

8.  All sections' breaks are deleted, except for the following sections:

```{=html}
<!-- -->
```
a.  EQUAL ACCESS

b.  PLANT IN SERVICE, now changed to "TELECOMMUNICATIONS PLANT IN
    SERVICE"

c.  General Support Facilities

d.  Central Office Equipment (COE)

e.  Information Origination/Termination (IOT) Equipment

f.  Cable and Wire Facilities (C&WF)

g.  Tangible and Intangible Assets

h.  OTHER TELECOMMUNICATIONS PLANT

i.  RESERVES AND DEFERRALS

j.  Accumulated Depreciation

k.  Accumulated Amortization

l.  Net Current Deferred Operating Income Taxes

m.  Net Non-current Deferred Operating Income Taxes

n.  Other Jurisdictional Liabilities, Deferred Credits and Reserve
    Adjustments

o.  OPERATING REVENUES AND CERTAIN INCOME ACCOUNTS

p.  Operating Revenues

q.  Certain Income Accounts

r.  OPERATING EXPENSES

s.  Plant Specific Operations Expense

t.  Plant Nonspecific Operations Expense

u.  Customer Operations Expense

v.  Corporate Operations Expense & FCC Expense Adjustment

w.  Operating Taxes

x.  RETURN DATA

(**Note**: All roman numerals, upper case letters, numbers, and lower
case letters are deleted.)

9.  The legend is deleted and replaced with the following: "Note: The
    symbol '#' preceding the applicable row description would indicate
    items that are not dollars or percentages (e.g., minutes of use,
    conversation minutes, minutes-of-use kilometers, etc.) The symbol
    '%' preceding the applicable row description indicates items to be
    entered as a percent (e.g., rate of return)."

## Report Definition -- Row/Column Instructions

1.  The following row instructions are removed: Rows 42, 48, 49, 1100 --
    1111, 1120 -- 1128, 1130 -- 1153, 1160 -- 1167, 1200, 1213, 1221,
    1251, 1253, 1270 -- 1273, 1321, 1330 -- 1335, 1390, 1421, 1450
    --1453, 1459, 1473, 1482, 1483, 1490 -- 1495, 1499, 1500, 1501,
    1520, 1523, 2000, 2002, 2004 -- 2012, 2014, 2071 -- 2121, 2162, 2211
    -- 2223, 2231, 3011, 3031, 3041, 3051, 3061, 3071, 3091, 3101
    --3141, 3160 -- 3211, 3241, 3251, 3281, 3291, 3301, 3311, 3321,
    3331, 3351, 3361, 3371, 3381, 3391, 3401, 4003, 4021, 4063, 4065,
    4071, 4073, 4075, 4081, 4110, 5001, 5002, 5011, 5012, 5022 -- 5025,
    5030 -- 5041, 5072 -- 5075, 6001, 6002, 6011, 6021, 6031,6041, 6051,
    6061, 6071, 6081, 6101, 6111 -- 6151, 6170 -- 6221, 6251, 6253, 7010
    -- 7051, 7071, 7072, 7080 --7214, 7230 -- 7283, 7301, 7302, 7332,
    7333, 8004, 8006, 8012, 8016, 8017, and 9001 -- 9010.

2.  Row 1112 -- The definition of this row is revised to read: "Total
    Category 1 Switchboards at all toll centers that are allocated
    pursuant to Section 36.123(a)(6) and directly assigned pursuant to
    Section 69.306(b)."

3.  Row 1129 -- The definition of this row is revised to read: "Total
    Category 1 Service Observing Boards that are allocated pursuant to
    Section 36.123(a)(6) and directly assigned pursuant to Section
    69.306(b)."

4.  Row 1154 -- The definition of this row is revised to read: "Total
    Category 1 Auxiliary Service Boards that are allocated pursuant to
    Section 36.123(a)(6) and directly assigned pursuant to Section
    69.306(b)."

5.  Row 1168 -- The definition of this row is revised to read: "Total
    Category 1 Traffic Service Position System Boards that are allocated
    pursuant to Section 36.123(a)(6) and directly assigned pursuant to
    Section 69.306(b)."

6.  Row 1170 -- The definition of this row is revised to read: "Total
    Category 1 COE, Operator System Equipment, total of Rows 1112, 1129,
    1154, and 1168."

7.  Row 1201 -- The definition of this row is revised to read: "Category
    2 Tandem Switching Equipment that is associated with message use and
    is directly assigned pursuant to Section 36.124(d)."

8.  Row 1202 -- The definition of this row is revised to read: "Category
    2 Tandem Switching Equipment that is jointly used and is allocated
    pursuant to Section 36.124(d)."

9.  Row 1203 -- The definition of this row is revised to read: "Tandem
    minutes-of‑use used to allocate jointly used Tandem Switching
    Equipment pursuant to Section 36.124(d)."

10. Row 1204 -- The definition of this row is revised to read: "Total
    Category 2 COE, Tandem Switching Equipment, total of Rows 1201 and
    1202 including amounts that are directly assigned pursuant to
    Section 69.306(c)."

11. Row 1212 -- The definition of this row is revised to read: "Category
    3 Local Switching Equipment that is allocated pursuant to Section
    36.125(i) and directly assigned pursuant to Section 69.306(d)."

12. Row 1216 -- The definition of this row is revised to read: "Dial
    Equipment Minutes (minutes of holding time of originating and
    terminating local switching equipment, as defined in the Glossary of
    Part 36) used to calculate the interstate allocation factor pursuant
    to Section 36.125(i)."

13. Row 1220 -- The definition of this row is revised to read: "Category
    4.11 Wideband Exchange Line Circuit Equipment that is associated
    with private line circuits and is directly assigned pursuant to
    Sections 36.126(c)(4) and 36.155(b)."

14. Row 1222 -- The definition of this row is revised to read: "Category
    4.11 Wideband Exchange Line Circuit Equipment that is jointly used
    and is allocated pursuant to Sections 36.126(c)(4) and 36.155(b)."

15. Row 1223 -- The definition of this row is revised to read: "Minutes
    of use used to allocate jointly used Category 4.11 Wideband Exchange
    Line Circuit Equipment pursuant to Sections 36.126(c)(4) and
    36.155(b)."

16. Row 1224 -- The definition of this row is revised to read: "Total
    Category 4.11 Wideband Exchange Line Circuit Equipment, the total of
    Rows 1220 and 1222. This also includes amounts that are directly
    assigned pursuant to Section 69.306(e) and *­Amendment of Part 69 of
    the Commission's Rules and Regulations, Access Charges*, to conform
    it with *Part 36, Jurisdictional Separations Procedures*, CC Docket
    No. 87-113, FCC 88-400 released December 12, 1988, 4 FCC Rcd 765,
    772 (1988) (*Part 69 Reconsideration Order*), at paragraph 48."

17. Row 1230 -- The definition of this row is revised to read: "Category
    4.12 Basic Exchange Trunk Circuit Equipment that is associated with
    private line circuits and is directly assigned pursuant to Sections
    36.126(c)(4) and 36.155(b)."

18. Row 1231-- The definition of this row is revised to read: "Category
    4.12 Basic Exchange Trunk Circuit Equipment that is associated with
    message circuits and is directly assigned pursuant Sections
    36.126(c)(4) and 36.155(b)."

19. Row 1232 -- The definition of this row is revised to read: "Category
    4.12 Basic Exchange Trunk Circuit Equipment that is jointly used and
    is allocated pursuant to Sections 36.126(c)(4) and 36.155(b)."

20. Row 1233 -- The definition of this row is revised to read: "Minutes
    of use used to allocate jointly used Category 4.12 Basic Exchange
    Trunk Circuit Equipment pursuant to Sections 36.126(c)(4) and
    36.155(b)."

21. Row 1234 -- The definition of this row is revised to read: "Total
    Category 4.12 Basic Exchange Trunk Circuit Equipment total of Rows
    1230, 1231, and 1232."

22. Row 1240 -- The definition of this row is revised to read: "Category
    4.12 Special Exchange Trunk Circuit Equipment that is associated
    with private line circuits and is directly assigned pursuant to
    Sections 36.126(c)(4) and 36.155(b). *See also* Glossary, Part 36."

23. Row 1250 -- The definition of this row is revised to read: "Category
    4.12 Wideband Exchange Trunk Circuit Equipment that is associated
    with private line circuits and is directly assigned pursuant to
    Sections 36.126(c)(4) and 36.155(b)."

24. Row 1252 -- The definition of this row is revised to read: "Category
    4.12 Wideband Exchange Trunk Circuit Equipment that is jointly used
    and is allocated pursuant to Sections 36.126(c)(4) and 36.155(b)."

25. Row 1254 -- The definition of this row is revised to read: "Total
    Category 4.12 Wideband Exchange Trunk Circuit Equipment, total of
    Rows 1250 and 1252."

26. Row 1260 -- The definition of this row is revised to read: "Total
    Category 4.12 Exchange Trunk Circuit Equipment, total of Rows 1234,
    1240, and 1254 including amounts that are directly assigned pursuant
    to Section 69.306(e) and the *Part 69 Reconsideration Order*, at
    paragraph 48."

27. Row 1274 -- The definition of this row is revised to read: "Basic
    Category 4.13 Exchange Line Circuit Equipment that is associated
    with private line circuits and WATS circuits and is directly
    assigned pursuant to Sections 36.126(c)(4) and 36.154(g)."

28. Row 1275 -- The definition of this row is revised to read: "Basic
    Category 4.13 Exchange Line Circuit Equipment that is associated
    with subscriber or common lines that are jointly used for local
    exchange service and exchange access for state and interstate
    interexchange services and which investment is allocated pursuant to
    Sections 36.126(c)(4) and 36.154(g)."

29. Row 1276 -- The definition of this row is revised to read: "Loop
    allocation factor (in percent) used to allocate basic Category 4.13
    COE subscriber or common lines pursuant to Sections 36.126(c)(4) and
    36.154(g)."

30. Row 1277 -- The definition of this row is revised to read: "Total
    Category 4.13 Basic Exchange Line Circuit Equipment, total of Rows
    1274 and 1275."

31. Row 1280 -- The definition of this row is revised to read: "Category
    4.13 Special Exchange Line Circuit Equipment that is associated with
    private line circuits and is directly assigned pursuant to Sections
    36.126(c)(4) and 36.154(g). *See also* Glossary, Part 36."

32. Row 1290 -- The definition of this row is revised to read: "Total
    Category 4.13 Exchange Line Circuit Equipment, total of Rows 1277
    and 1280, including Category 4.13 COE that is directly assigned
    pursuant to Section 36.126(c)(4), Section 69.306(e), and the *Part
    69 Reconsideration Order*, at para. 48."

33. Row 1300 -- The definition of this row is revised to read: "Total
    Category 4.1 Exchange Circuit Equipment, total of Rows 1224, 1260,
    and 1290."

34. Row 1310 -- The definition of this row is revised to read: "Category
    4.21 Interexchange Circuit Equipment Furnished to Another Company
    for Interstate Use that is directly assigned pursuant to Section
    36.126(e)(4), Section 69.306(e), and the *Part 69 Reconsideration
    Order*, at para. 48."

35. Row 1320 -- The definition of this row is revised to read: "Category
    4.22 Wideband Interexchange Circuit Equipment that is associated
    with private line circuits and is directly assigned pursuant to
    Sections 36.126(e)(4) and 36.156(b)."

36. Row 1322 -- The definition of this row is revised to read: "Category
    4.22 Wideband Interexchange Circuit Equipment that is jointly used
    and is allocated pursuant to Sections 36.126(e)(4) and 36.156(b)."

37. Row 1323 -- The definition of this row is revised to read:
    "Conversation-minute-kilometers used to allocate jointly used
    Category 4.22 Wideband Interexchange Circuit Equipment pursuant to
    Sections 36.126(e)(4) and 36.165(b)."

38. Row 1324 -- The definition of this row is revised to read: "Total
    Category 4.22 Wideband Interexchange Circuit Equipment which
    includes the total of Rows 1320 and 1322, including amounts that are
    directly assigned pursuant to Section 69.306(e) and the *Part 69
    Reconsideration Order*, at paragraph 48."

39. Row 1336 -- The definition of this row is revised to read: "Category
    4.23 Basic Interexchange Circuit Equipment that is associated with
    private line circuits and is directly assigned pursuant to Section
    36.126(e)(4)."

40. Row 1338 -- The definition of this row is revised to read: "Category
    4.23 Basic Interexchange Circuit Equipment that is jointly used and
    is allocated pursuant to Section 36.126(e) (4)."

41. Row 1339 -- The definition of this row is revised to read:
    "Conversation-minutes used to allocate jointly used Category 4.23
    COE pursuant to Section 36.126(e)(4)."

42. Row 1342 -- The definition of this row is revised to read: "Total
    Category 4.23 Basic Interexchange Circuit Equipment, total of Rows
    1336 and 1338."

43. Row 1350 -- The definition of this row is revised to read: "Category
    4.23 Special Interexchange Circuit Equipment that is associated with
    private line circuits and is directly assigned pursuant to Section
    36.126(e)(4)."

44. Row 1370 -- The definition of this row is revised to read: "Total
    Category 4.23 Interexchange Circuit Equipment, total of Rows 1342
    and 1350, including Category 4.23 COE that is directly assigned
    pursuant to Section 69.306(e) and the *Part 69 Reconsideration
    Order*, at paragraph 48."

45. Row 1380 -- The definition of this row is revised to read: "Total
    Category 4.2 Interexchange Circuit Equipment, total of Rows 1310,
    1324, and 1370."

46. Row 1392 -- The definition of this row is revised to read: "Category
    4.3 Host/Remote Message Circuit Equipment that is jointly used and
    is allocated pursuant to Sections 36.126(f)(2) and 36.157(b)."

47. Row 1393 -- The definition of this row is revised to read:
    "Minutes-of-use-kilometers used to allocate Category 4.3 Host/Remote
    Message Circuit Equipment pursuant to Sections 36.126(f)(2) and
    36.157(b)."

48. Row 1394 -- The definition of this row is revised to read: "Total
    Category 4.3 Host/Remote Message Circuit Equipment, Row 1392
    including Category 4.3 COE that is directly assigned pursuant to
    Section 69.306(e) and the *Part 69 Reconsideration Order*."

49. Row 1400 -- The definition of this row is revised to read: "Total
    Category 4 Circuit Equipment, total of Rows 1300, 1380, and 1394."

50. Row 1410 -- The definition of this row is revised to read: "Total
    Central Office Equipment, total of Rows 1170, 1204, 1212, and 1400."

51. Row 1420 -- The definition of this row is revised to read: "Other
    Information Origination/Termination Equipment that is allocated
    pursuant to Section 36.142(c)."

52. Rows 1425, 1426, & 1428 -- No Changes.

53. Row 1430 -- The definition of this row is revised to read: "Category
    2 Information Origination/Termination Equipment that is directly
    assigned pursuant to Section 36.142(c)."

54. Row 1440 -- No Change.

55. Row 1454 -- The definition of this row is revised to read:
    "Categories 1.1 and 1.2 Exchange Line that are associated with
    private lines and WATS lines and are directly assigned pursuant to
    Section 36.154(g)."

56. Row 1455 -- The definition of this row is revised to read: "Category
    1.3 Exchange Line that is associated with subscriber or common lines
    that are jointly used for local exchange service and exchange access
    for state and interstate interexchange services and are allocated
    pursuant to Section 36.154(g)."

57. Row 1460 -- The definition of this row is revised to read: "Total
    Category 1 Exchange Line, total of Rows 1454 and 1455, including
    Category 1 Exchange Line that is directly assigned pursuant to
    Section 69.304."

58. Row 1470 -- The definition of this row is revised to read: "Category
    2 Exchange Trunk that is associated with private lines and WATS
    lines and is directly assigned pursuant to Section 36.155(b)."

59. Row 1471 -- The definition of this row is revised to read: "Category
    2 Exchange Trunk that is associated with message use and is directly
    assigned pursuant to Section 36.155(b)."

60. Row 1472 -- The definition of this row is revised to read: "Category
    2 Exchange Trunk that is jointly used and is allocated pursuant to
    Section 36.155(b)."

61. Row 1474 -- The definition of this row is revised to read: "Total
    Category 2 Exchange Trunk, total of Rows 1470, 1471, and 1472."

62. Row 1480 -- The definition of this row is revised to read: "Category
    2 Wideband that is associated with private lines and WATS lines and
    is directly assigned pursuant to Section 36.155(b)."

63. Row 1481 -- The definition of this row is revised to read: "Category
    2 Wideband that is associated with message use and is directly
    assigned pursuant to Section 36.155(b)."

64. Row 1484 -- The definition of this row is revised to read: "Total
    Category 2 Wideband, total of Rows 1480 and 1481."

65. Row 1485 -- The definition of this row is revised to read: "Total
    Category 2 Wideband and Exchange Trunk, total of Rows 1474 and 1484
    including Category 2 C&WF that is directly assigned pursuant to
    Section 69.305."

66. Row 1496 -- The definition of this row is revised to read: "Category
    3 Interexchange that is associated with private lines and is
    directly assigned pursuant to Section 36.156(c)."

67. Row 1497 -- The definition of this row is revised to read: "Category
    3 Interexchange that is associated with message use and is directly
    assigned pursuant to Section 36.156(c)."

68. Row 1498 -- The definition of this row is revised to read: "Category
    3 Interexchange that is associated with joint message use and is
    allocated pursuant to Section 36.156(c)."

69. Row 1510 -- The definition of this row is revised to read: "Total
    Category 3 Interexchange, total of Rows 1496, 1497, and 1498,
    including amounts that are directly assigned pursuant to Section
    69.305."

70. Row 1522 -- The definition of this row is revised to read: "Category
    4 Host/Remote Message that is jointly used and is allocated pursuant
    to Section 36.157(b)."

71. Row 1524 -- The definition of this row is revised to read: "Total
    Category 4 Host /Remote Message, Row 1522 including amounts that are
    directly assigned pursuant to Section 69.305."

72. Row 1530 -- The definition of this row is revised to read: "Total
    Cable &Wire Facilities, total of Rows 1460, 1485, 1510, and 1524."

73. Rows 1540, 2001, 2003, and 2013 -- No Changes.

74. Row 2020 -- The definition of this row is revised to read: "Total
    Capital leases, total of Rows 2001, 2003, and 2013.
    [Exception]{.underline}: for Column d, include in total only Rows
    2001 and 2003."

75. Rows 2070, 2130, and 2131 -- No Changes.

76. Row 2140 -- The definition of this row is revised to read: "Total
    leasehold improvements, total of Rows 2070 and 2130.
    [Exception]{.underline}: for Column d, include in total only Row
    2070."

77. Rows 2150 through 2210 -- No Changes.

78. Row 2224 -- The definition of this row is revised to read: "Material
    and Supplies that are allocated pursuant to Sections 36.181(a) and
    69.309."

79. Rows 2230 through 3100 -- No Changes.

80. Row 3150 -- The definition of this row is revised to read: "Total
    accumulated amortization of capital leases, total of Rows 3090 and
    3100."

81. Row 3220 -- The definition of this row is revised to read: "Total
    accumulated amortization of leasehold improvements that is allocated
    pursuant to Sections 36.505(a) and 69.309."

82. Row 3230 -- No Changes.

83. Row 3240 -- The definition of this row is revised to read:
    "Accumulated amortization of Intangible Assets that is allocated
    pursuant to Section 36.505(a) and 69.309."

84. Row 3250 -- The definition of this row is revised to read: "Other
    accumulated amortization that is allocated pursuant to Sections
    36.505(a) and 69.309."

85. Row 3260 -- No Changes.

86. Row 3270 -- The definition of this row is revised to read: "Total
    accumulated amortization, total of Rows 3230 and 3260."

87. Row 3280 -- The definition of this row is revised to read: "Net
    Current Deferred Operating Income Taxes that are associated with
    General Support Facilities and are allocated pursuant to Sections
    36.506(a) and 69.307."

88. Row 3290 -- The definition of this row is revised to read: "Net
    Current Deferred Operating Income Taxes that are associated with
    Switching Equipment and are allocated pursuant to Sections 36.506(a)
    and 69.306(c) & (d)."

89. Row 3300 -- The definition of this row is revised to read: "Net
    Current Deferred Operating Income Taxes that are associated with
    Operator Systems Equipment and are allocated pursuant to Sections
    36.506(a) and 69.306(b)."

90. Row 3310 -- The definition of this row is revised to read: "Net
    Current Deferred Operating Income Taxes that are associated with
    Transmission Equipment and are allocated pursuant to Sections
    36.506(a) and 69.306(e)."

91. Row 3320 -- The definition of this row is revised to read: "Net
    Current Deferred Operating Income Taxes that are associated with
    Information Origination/Termination Equipment and are allocated
    pursuant to Sections 36.506(a) and 69.303."

92. Row 3330 -- The definition of this row is revised to read: "Net
    Current Deferred Operating Income Taxes that are associated with
    Cable and Wire Facilities and are allocated pursuant to Sections
    36.506(a), 69.304, and 69.305."

93. Row 3332 -- The definition of this row is revised to read: "Other
    Net Deferred Operating Income Taxes not included above that are
    allocated pursuant to Sections 36.506(a) and 69.309."

94. Row 3340 -- The definition of this row is revised to read: "Total
    Net Current Deferred Operating Income Taxes, total of Rows 44, 3280,
    3290, 3300, 3310, 3320, 3330, and 3332."

95. Row 3350 -- The definition of this row is revised to read: "Net
    Noncurrent Deferred Operating Income Taxes that are associated with
    General Support Facilities and are allocated pursuant to Sections
    36.506(a) and 69.307."

96. Row 3360 -- The definition of this row is revised to read: "Net
    Noncurrent Deferred Operating Income Taxes that are associated with
    Switching Equipment and are allocated pursuant to Sections
    36.506(a), 69.306(c), and 69.306(d)."

97. Row 3370 -- The definition of this row is revised to read: "Net
    Noncurrent Deferred Operating Income Taxes that are associated with
    Operator Systems Equipment and are allocated pursuant to Sections
    36.506(a) and 69.306(b)."

98. Row 3380 -- The definition of this row is revised to read: "Net
    Noncurrent Deferred Operating Income Taxes that are associated with
    Transmission Equipment and are allocated pursuant to Sections
    36.506(a) and 69.306(e)."

99. Row 3390 -- The definition of this row is revised to read: "Net
    Noncurrent Deferred Operating Income Taxes that are associated with
    Information Origination/Termination Equipment and are allocated
    pursuant to Sections 36.506(a) and 69.303."

100. Row 3400 -- The definition of this row is revised to read: "Net
     Noncurrent Deferred Operating Income Taxes that are associated with
     Cable and Wire Facilities and are allocated pursuant to Sections
     36.506(a), 69.304, and 69.305."

101. Row 3402 -- The definition of this row is revised to read: "Other
     Net Noncurrent Deferred Operating Income Taxes not included above
     that are allocated pursuant to Sections 36.506(a) and 69.309."

102. Row 3410 -- The definition of this row is revised to read: "Total
     Net Noncurrent Deferred Operating Income Taxes, total of Rows 46,
     3350, 3360, 3370, 3380, 3390, 3400, and 3402."

103. Rows 3420 through 5013 -- No Changes

104. Row 5026 -- The definition of this row is revised to read: "Total
     Central Office Expenses that are allocated pursuant to Sections
     36.321(b) and 69.401(b)."

105. Row 5042 -- The definition of this row is revised to read: "Total
     Other Information Origination/Termination Expenses that are
     allocated pursuant to Sections 36.331(b) and 69.401(c)."

106. Rows 5050 and 5060 -- No Change.

107. Row 5076 -- The definition of this row is revised to read: "Total
     Cable and Wire Facilities Expenses that are allocated pursuant to
     Sections 36.341 (b) and 69.401(c)."

108. Rows 5080 through 6110 -- No Changes.

109. Row 6160 -- The definition of this row is revised to read: "Total
     amortization expenses of capital leases, total of Rows 6100 and
     6110."

110. 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
     36.126, 36.361(b), 69.306(e), and 69.401(f)."

111. Rows 6240 through 7002 -- No Changes.

112. Row 7052 -- The definition of this row is revised to read:
     "Weighted standard work seconds used to allocate Telephone Operator
     Services Expenses pursuant to Sections 36.374(c), 36.374(d), and
     69.404."

113. Row 7060 -- The definition of this row is revised to read: "Total
     Telephone Operator Services Expense that is allocated pursuant to
     Sections 36.374(b), 36.374(d), and 69.404."

114. Row 7070 -- The definition of this row is revised to read:
     "Classified directory expenses that are directly assigned pursuant
     to Section 36.375(b)(6)."

115. Row 7073 -- The definition of this row is revised to read: "Expense
     of alphabetical and street address directories and traffic
     information records that are allocated pursuant to Section
     36.375(b)(6)."

116. Row 7074 -- The definition of this row is revised to read:
     "Subscriber line minutes-of-use used to allocate the expenses of
     alphabetical and street address directories and traffic information
     records pursuant to Section 36.375(b)(6)."

117. Row 7075 -- The definition of this row is revised to read:
     "Expenses associated with foreign directories that are directly
     assigned pursuant to Section 36.375(b)(6)."

118. Row 7076 -- The definition of this row is revised to read: "Total
     Published Directory Listing Expenses, total of Rows 7070, 7073 and
     7075 and assigned pursuant to Section 69.405."

119. Row 7220 -- The definition of this row is revised to read: "Total
     Category 1, Local Business Office Expenses that are allocated
     pursuant to Sections 36.377(a) and 69.406(a)."

120. Row 7290 -- The definition of this row is revised to read: "Total
     Category 2, Customer Services (Revenue Accounting) Expenses that
     are allocated pursuant to Sections 36.379(b) and 69.407."

121. Rows 7300 through 8030 -- No Changes.

122. Row 8040 -- The definition of this row is revised to read: "Average
     Net Investment equals Row 2260 less Row 3430."

123. Row 8041 -- No Change.

124. Row 8042 -- The definition of this row is revised to read: "Rate of
     Return (in percent) is calculated by dividing Net Return by Average
     Net Investment (Row 8041 divided by Row 8040, times 100). Round to
     2 decimal places. For Price Cap companies this row should be
     populated with zeros for columns (i), (j), (l), (n), and (o),
     pursuant to the *LEC Price Cap Reconsideration Order*, CC Docket
     87-313, released April 17, 1991."

125. The following column instructions are deleted:

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```
a.  Column (e) -- Pay;

b.  Column (f) -- Inside Wire;

c.  Column (g) -- Base Factor Portion (BFP);

d.  Column (k) -- Equal Access;

e.  Column (m) -- Information; and

f.  Column (p) -- Total Access.

```{=html}
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```
126. Column (b) -- The following note is added to this instruction
     "Note: This column should equal the total of Columns (c) and (d)."

127. Column (d) -- The following note is added to this instruction
     "Note: This column should equal the total of Columns (i), (n), (o),
     (q), and (r)."

128. The section titled "Common Line" and its paragraph are deleted.

129. Column (i) -- The definition of this column is revised to read:
     "Common Line -- This column reflects those amounts that are
     assigned to the common line access element pursuant to Part 69 of
     the Commission's Rules."

130. Column (n) -- The definition of this column is revised to read:
     "Total Traffic Sensitive --This column reflects those amounts that
     are assigned to the Traffic Sensitive Access elements and
     sub-elements pursuant to Part 69 of the Commission's Rules. Note:
     This column is the total of Columns (j) and (l), plus Traffic
     Sensitive - Information (charges assessed upon all interexchange
     carriers who are connected to assistance boards through
     interexchange directory assistance trunks)."

131. A table, entitled "Allocation Reference Table for the FCC Report
     43-04 -- Separations and Access Table (I)," is added to the report
     instructions.

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

**A. Table I -- Installation and Repair Intervals**

## Report Definition -- Row Instructions

1.  Row 0114 -- The definition of this row is revised to read: "[Average
    Interval]{.underline} - Enter the average interval, expressed in
    business days, between the date the service order for Interexchange
    carriers/customers was placed and the date the service order was
    completed, for orders completed during the current reporting period.
    This amount excludes orders having commitment dates extended by
    customers. Round to the nearest tenth. **If the average interval is
    reported as zero for any column when Row 0110 is greater than zero,
    the reporting carrier must include a footnote explaining the reason
    for the zero entry. This footnote is mandatory and must be entered
    in the Footnote Table.**"

**PART VI --- Summary of changes to FCC Report 495A (The Forecast of
Investment Usage Report)**

### A. Table I -- Forecast Usage Schedule

# Report Definition -- Row/Column Instructions

1.  Column (c) -- The example in this instruction is revised as follows:
    "Enter the measure used by the carrier to arrive at a quantified
    unit of use for each cost category, e.g., thousands of minutes of
    use or millions of minutes of use, messages, lines, etc. Use up to
    eighteen characters, with embedded blanks allowed."

**PART VII -- Summary of changes to FCC Report 495B (The Actual Usage of
Investment Report)**

**A. Table V -- Actual Usage of Investment Units Schedule**

*Report Definition -- Column Descriptions*

1.  Column (c) -- This column is revised to read: "Enter the measure
    used by the carrier to arrive at a dollar amount of investment used
    for each cost category, e.g., thousands of minutes of use or
    millions of minutes of use, messages, lines, etc., as designated in
    the carrier's Part 32 Cost Allocation Manual. Use up to eighteen
    characters, with embedded blanks allowed."

[^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 in CC Docket No. 00-199,
    Amendments to the Uniform System of Accounts for Interconnection in
    CC Docket No. 97-212, Jurisdictional Separations Reform and Referral
    to the Federal-State Joint Board in CC Docket No. 80-286, Local
    Competition and Broadband Reporting in CC Docket No. 99-301, *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, released November 5, 2001, FCC 01-305, (*Phase II
    Comprehensive Review Order*).

[^3]: ^?^ Automated Reporting Requirements for Certain Class A and Tier
    1 Telephone Companies (Parts 31, 43, 67, and 69 of the FCC's Rules),
    *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 seven ARMIS Reports: FCC Report 43--01, the Annual Summary
    Report, FCC Report 43--02, the USOA Report, FCC Report 43--03, the
    Joint Cost Report, FCC Report 43--04, the Access Report, FCC Report
    43--05, the Service Quality Report, FCC Report 495A, the Forecast of
    Investment Usage Report, and FCC Report 495B, the Actual Usage of
    Investment Report. We make no changes to FCC Report 43-06, the
    Customer Satisfaction Report, FCC Report 43--07, the Infrastructure
    Report, and FCC Report 43--08, the Operating Data Report.

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

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

[^7]: ^?^ 47 C.F.R. Part 32.

[^8]: ^?^ 47 C.F.R. § 64.901.

[^9]: ^?^ *Phase II Comprehensive Review Order*, ¶ 143-157.