**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, 2000 Released: December 8, 2000

By the Chief, Accounting Safeguards Division:

**I. INTRODUCTION**

1.  In this Order, we revise several of the Automated Reporting
    Management Information System (ARMIS) reports[^1] to implement
    recent Commission orders.[^2] In addition, we clarify definitions
    and descriptions in these reports to ensure consistency among
    reports and to improve the understanding of existing requirements.
    Finally, we adopt other minor, technical changes in the ARMIS
    reports pursuant to the authority delegated to the Bureau in the
    *ARMIS Order* [^3] and Section 0.291 of the Commission's rules.[^4]
    Because these changes are minor, and, in most cases, made pursuant
    to the recommendations of the carriers filing the reports, we find
    good cause to conclude that notice and comment procedures of the
    Administrative Procedure Act are unnecessary.[^5]

**II. DISCUSSION**

A.  **General**

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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 445 Twelfth Street, S.W., Room
    CY-A257, Washington, D.C. 20554 and from International Transcription
    Service, Inc. at 1231 20th Street, N.W., Washington, D.C. 20036.
    Copies of the detailed instructions may also be obtained over the
    Internet, from the Commission's web site, at the web address:
    \<http://www.fcc.gov/ccb/armis/instructions/hs50.htm\>.

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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 the
    instructions for Table I, Cost and Revenue, we redefine Rows 1710
    and 1720, in compliance with the *Comprehensive Review Order*.[^7]
    We also redefine Row 1045 as required by the *Accounting Review
    Order*.[^8] In order to clarify the instructions, we remove Row
    1880, and replace it with new Rows 1881, 1882, and 1883. Finally, we
    make other clarifying changes to instructions for Rows 1060, 1590,
    1595, 1960, 1970, and Column (e). 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**

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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.[^9] In order to reduce ARMIS
    reporting requirements, as required by the *Comprehensive Review
    Order*, [^10] we delete the following tables in their entirety:
    Table C-1, Identity of Respondent, Table C-2, Control Over
    Respondent, Table C-4, Stockholders, Table B-8, Capital Leases,
    Table B-9, Deferred Charges, Table B-11, Long-Term Debt, Table B-12,
    Net Deferred Income Taxes, Table B-13, Other Deferred Credits, Table
    B-14, Capital Stock, Table B-15, Capital Stock and Funded Debt
    Reacquired or Retired During the Year, Table I-3, Pension Costs,
    Table I-4, Operating Other Taxes, and Table I-5, Prepaid Taxes and
    Tax Accruals.

5.  In compliance with the *Comprehensive Review Order*, we revise the
    instructions for various tables within this report. Specifically, in
    the "C" series of tables, we consolidate all of the basic ownership
    information from Tables C-1, C-2, C-3, and C-4 into one table.[^11]
    We delete Row 0100, add Row 0010, add Rows 0020 through 0039, fill
    Columns (c) through (e) with "N/A," revise the general instructions
    and individual row instructions for Rows 0010, 0020 through 0039,
    and Columns (b) and (c), and make clarifying changes to Column (d).

6.  In Table C-5, Important Changes During the Year, we change the
    general instructions to require carriers to file copies of their
    Annual SEC 10K Reports, and eliminate the requirements to file this
    information in Table C-5.[^12] Accordingly, we remove Rows 1010
    through 1592, and Rows 1810 through 1992. We also delete Rows 0110
    through 0192, and Row 0300, and revise the instructions for Column
    (b).[^13] Finally, we implement a reporting threshold in Table C-5
    by revising instructions for Rows 0210 through 0292, and Rows 0401
    through 0999.[^14]

7.  We make a number of minor changes to the instructions for the "B"
    series of tables, in order to maintain consistency among the
    instructions for certain of these tables. Specifically, in Table
    B‑1, Balance Sheet Accounts, we clarify the instructions for Column
    (ac). In Table B-5, Analysis of Entries in Accumulated Depreciation,
    we clarify instructions for Columns (f) and (g), and in Table B-6,
    Summary of Investment and Accumulated Depreciation by Jurisdiction,
    we clarify instructions for Columns (c), (m), and (l).

8.  In the "I" series of tables, in Table I-1, Income Statement
    Accounts---Class A & B Account Level Reporting, we revise the
    definition of Row 5200, in accordance with the *Accounting Review
    Order*.[^15] In the *Comprehensive Review Order*, we eliminated the
    expense matrix.[^16] We now implement this change in Table I-1 by
    deleting Rows 610, 620, 630, 660, 670, 680, 6112, 6113, 6114, 6512,
    6534, and 6535, deleting Columns (ab) through (af), and we require
    that data formerly reported under Column (ab) now be reported under
    Column (b). Also, expense matrix changes require that we revise the
    instructions for Rows 615, 625, 635, 665, 675, and 685. Finally, we
    make clarifying changes to Rows 5300 and 6110.

9.  In Table I-6, Special Charges, we reflect changes in the threshold
    levels required by the *Comprehensive Review Order*[^17] by
    modifying the instructions for Rows 0210 through 0219, and 0230
    through 0239. We make similar changes in Table I-7, Donations or
    Payment for Services Rendered by Persons Other than Employees, in
    compliance with the *Comprehensive Review Order*,[^18] for Rows 0201
    through 1899. Also, we implement the requirements of the
    *Comprehensive Review Order*,[^19] by deleting the Academia Section
    in Table I-7, containing Rows 0101 through 0199. Part II of the
    Appendix to this Order contains all revisions to this report.

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

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10. FCC Report 43-03, the Joint Cost Report, details carriers' regulated
    and nonregulated cost and revenue allocations by study area,
    pursuant to section 64.901 of the Commission's rules.[^20] We revise
    the instructions and form for Rows 5200 and 5230 in Table I,
    Regulated/Nonregulated Data, in accordance with the *Accounting
    Review Order*.[^21] Also, we make clarifying changes by revising the
    instructions for Row 5300 and Column (l). Part III of the Appendix
    to this Order contains all revisions to this report.

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

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11. We make minor changes of a clarifying nature to the form and
    instructions for FCC Report 43-04, the Access Report, by revising
    instructions for Rows 1524, 4071, 9001, 9002, and 9004. Part IV of
    the Appendix to this Order contains the revisions to this report.

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

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12. In FCC Report 43-05, the Service Quality Report, we make clarifying
    changes to Rows 0185 through 0190 in Table III -- Common Trunk
    Blockage, and to Column (u) in Table IV-A -- Occurrences of Two
    Minutes or More Duration. Part V of the Appendix to this Order
    contains the revisions to this report.

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G.  **FCC Report 43-07** **-** **The** **Infrastructure** **Report, and
    FCC Report 43-08 - The Operating Data Report**

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13. Clarifying changes to FCC Report 43-07, the Infrastructure Report,
    are made in the definition of "Carrier Links" in Table II --
    Transmission Facilities. In order to improve the clarity and
    accuracy of the instructions in the FCC Report 43-08, the Operating
    Data Report, we add definitions, and revise the instructions for
    Columns (bh), (bi), (bk), and (bl) in Table I.B -- Outside Plant
    Statistics -- Other. In addition, in Table III -- Access Lines in
    Service by Customer, we provide an illustrative drawing and
    clarifying language to instructions for Columns (dk) and (dl), to
    clarify our requirements for reporting Special Access Lines numbers.
    Parts VI and VII of the Appendix to this Order contain the revisions
    to these reports.

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H.  **FCC Report 495A - The Forecast of Investment Usage Report, and FCC
    Report 495B - The Actual Usage of Investment Report**

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14. We wish to clarify that carriers who have no network investment that
    is jointly used for regulated and nonregulated functions need not
    file FCC Reports 495A and 495B. Instead, a carrier need only file a
    letter signed by the company's responsible officer, certifying that
    there is no data to report.

**III. PAPERWORK REDUCTION ACT**

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

**IV. ORDERING CLAUSE**

16. Accordingly, IT IS ORDERED, pursuant to the authority contained in
    Sections 1, 4(i), 4(j), 201-205, 215, 218, 219, and 220 of the
    Communications Act of 1934, as amended, 47 U.S.C. §§ 151, 154(i),
    154(j), 201-205, 215, 218, 219, and 220, and Sections 0.91 and 0.291
    of the Commission's rules, 47 C.F.R. §§ 0.91 and 0.291, that FCC
    Report 43-01, the Annual Summary Report, FCC Report 43-02, the USOA
    Report, FCC Report 43-03, the Joint Cost Report, FCC Report 43-04,
    the Access Report, FCC Report 43‑05, the Service Quality Report, FCC
    Report 43-07, the Infrastructure Report, FCC 43-08, the Operating
    Data Report, FCC Report 495A , the Forecast of Investment Usage
    Report, and FCC Report 495B, the Actual Usage of Investment Report
    ARE REVISED, as set forth above and in the Appendix to this Order,
    effective for filings due April 1, 2001.

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 -- Form

1.  The following "N/A"-filled rows are removed:

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a.  Row 1110 -- Equal Access Expenses;

b.  Row 1610 -- Equal Access Investment;

c.  Row 1925 -- FCC Ordered Refund;

d.  Row 1926 -- Refund Adjusted for Taxes;

e.  Row 1930 -- Net Return Including FCC Refund;

f.  Row 1935 -- Rate of Return Including FCC Refund; and

g.  Row 1980 -- Common Line Support-Transitional.

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2.  Row 1880 -- Other Jurisdictional Liabilities & Deferred Credits-Net
    is deleted.

3.  The following rows are added:

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a.  Row 1881 -- Other Long-Term Liabilities. (All columns are open.);

b.  Row 1882 -- Deferred Tax Liabilities. (Only Columns (b) and (e) are
    open.);

c.  Row 1883 -- Other Jurisdictional Liabilities & Deferred Credits.
    (Only Columns (b), (e), (f), and (g) are open.)

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4.  Row 1960 -- The title of the row is revised to read: "Universal
    Service Fund -- High Loop Cost"

5.  Insert "N/A" in Column (h), Interstate, of Row 1705 -- Other
    Jurisdictional Assets -- Net

# 

## Report Definition -- Row Instructions

6.  Instructions are removed for "N/A"-filled Rows 1110, 1610, 1925,
    1926, 1930, 1935, and 1980.

7.  Row 1045 -- The definition of this row is revised to read:
    "[Nonregulated]{.underline} -- The balance of Account 5280.
    **Note:** Do not include uncollectibles in this row; see Row 1060."

8.  Row 1060 -- The definition of this row is revised to read:
    "[Uncollectible]{.underline} - The total of Account 5300, which
    includes uncollectible regulated and nonregulated revenues. This
    amount is normally a positive amount to be subtracted from revenues
    in the calculation of Row 1090."

9.  Row 1590 -- The definition of this row is revised to read: "[Net
    Federal Income Taxes]{.underline} - For Column (b), enter the total
    of Accounts 7220 and the appropriate portion of 7250 minus the
    amortized amount of Account 7210. For Column (c), enter the amount
    calculated pursuant to the reporting carrier\'s Cost Allocation
    Manual. For Columns (d) and (f) through (v), calculate this amount
    by applying the applicable statutory federal income tax rate to the
    adjusted taxable income (Row 1090 plus Rows 1290, 1520 and 1530 less
    Rows 1190, 1390, 1490, 1510) less (Rows 1540 and 1550). (I.e., tax
    rate x (1090 + 1290 + 1520 + 1530 - 1190 - 1390 - 1490 - 1510) -
    \[1540 + 1550\].) *Note:* This row has no Class B account level
    reporting."

10. Row 1595 -- The definition of this row is revised to read: "[Taxes
    -- Federal, State, & Other]{.underline} - **This row is only for
    those carriers reporting at the Class B account level.** For Column
    (b), enter the total of Account 7200. For Column (c), enter the
    amount calculated pursuant to the reporting carrier\'s Cost
    Allocation Manual. For Columns (d) and (e), enter the amount
    applicable to SNFA, Intra-Company, and Other Adjustment. For
    columns (f) through (v), enter the amount between the state and
    interstate jurisdictions pursuant to Section 36.412, and allocate
    the interstate amount among the access elements pursuant to Section
    69.402(a). This should also include Net Federal Income Taxes as
    follows: Total Operating Revenues (Row 1090), Other Operating
    Income/Losses (Row 1290), IRS Income Adjustment (Row 1520), and FCC
    Taxable Income Adjustment (Row 1530) less Total Operating Expenses
    (Row 1190), Total Non-operating Items (Row 1390), Operating State
    Taxes, Operating Local Taxes, Operating Other Taxes, and Fixed
    Charges (Row 1510) times the applicable statutory federal income tax
    rate, less Investment Tax Credit Amortization and FCC Investment Tax
    Credit Adjustment (Row 1550). **Note: This amount represents what
    was reported on Rows 1490 and 1590 in prior years (1990 -- 1998).**"

11. Plant-In-Service -- The definition of this section is revised to
    read: "[Plant-In-Service]{.underline} - All investment data reported
    in Columns (f) through (v) must be average investment calculated by
    one of two methods: (1) divide the sum of the average monthly
    investments by the number of months in the reporting period; (2)
    divide the sum of (a) one half of the investment balance at the end
    of the previous year, (b) one half of the investment balance at the
    end of the current reporting period, and (c) the end of the month
    investment balances for each month in the current reporting period,
    excluding the final month, by the number of months in the reporting
    period. Investment data reported in Columns (b), (c) and (d) are
    reported as booked at the end of the current reporting period. The
    averaging method used must be consistent with ARMIS Reports 43-03
    and 43-04. **Note:** If another method is being used, please
    footnote."

12. Row 1710 -- The definition of this row is revised to read:
    "[Property Held for Future Telecommunications Use]{.underline} --
    The balance of Account 2002. **Note:** Property owned and held for
    longer than two years must be excluded from the ratebase and
    ratemaking considerations by inclusion of the original costs and
    associated accumulated depreciation in Column (e) -- All Other
    Adjustments."

13. Row 1720 -- The definition of this row is revised to read:
    "[Telecommunications Plant Under Construction]{.underline} -- The
    balance of Account 2003. **Note:** Construction projects that have
    been suspended for six months or more must be excluded from the
    ratebase and ratemaking considerations by inclusion of all direct
    and indirect costs in Column (e) -- All Other Adjustments."

14. Row 1880 -- [Other Jurisdictional Liabilities & Deferred
    Credits-Net]{.underline} is deleted and replaced by new Rows 1881,
    1882 and 1883.

15. Row 1881 -- The definition of this row is added "[Other Long-Term
    Liabilities]{.underline} -- The balance of Account 4310."

16. Row 1882 -- The definition of this row is added "[Deferred Tax
    Liabilities]{.underline} -- The balance of Accounts 4341 and 4361."

17. Row 1883 -- The definition of this row is added "[Other
    Jurisdictional Liabilities & Deferred Credits]{.underline} -- The
    balance of Account 4370."

18. 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), (q), (r), (s), and (t).

19. Row 1960 -- The definition of this row is revised to read:
    "[Universal Service Fund -- High Loop Cost]{.underline} - Universal
    service fund high loop cost support received for the reporting
    period as calculated by the universal service fund administrator
    pursuant to Sections 36.601 -- 641 (rural carriers) or Section
    54.309 (non-rural carriers)."

20. Row 1970 -- The definition of this row is revised to read: "[Common
    Line Support-Long Term]{.underline} - Enter the amount of long-term
    support (LTS), which is a portion of the carrier's Universal Service
    contribution payment submitted to NECA pursuant to Section
    69.612(a). The amount reported in this row is calculated as follows:
    Total Interstate and International End User Telecommunications
    Revenue (less International Exception Revenue) from January 1, 1999
    to December 31, 1999 times 0.006027 (the LTS portion of the
    annualized Universal Service contribution factor). The revenues to
    be used in this calculation are as reported to NECA April 1, 2000 on
    FCC form 499A, line 420, Columns (d) + (e). This item is reported as
    a negative amount. **Note:** Carriers that are in the Common Line
    Pool will report zero."

*Report Definition -- Column Descriptions*

21. Column (e) -- The definition of this column is revised to read:
    "[All Other Adjustments]{.underline} - This column reflects all
    remaining adjustments such as prior period adjustments and
    adjustments necessary to arrive at the amount subject to
    separations. In addition, Part 36 study adjustments to reflect the
    reallocation of common power and common other costs between the COE
    accounts in Part 32 should be entered in this column. The affected
    rows are 1630, 1640 and 1650.

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

### The Following Tables and Associated Instructions are Deleted:

##### Table C-1, Identity of Respondent;

##### Table C-2, Control Over Respondent;

##### Table C-4, Stockholders;

##### Table B-8, Capital Leases;

##### Table B-9, Deferred Charges;

##### Table B-11, Long-Term Debt;

##### Table B-12, Net Deferred Income Taxes;

##### Table B-13, Other Deferred Credits;

##### Table B-14, Capital Stock;

##### Table B-15, Capital Stock and Funded Debt Reacquired or Retired During the Year;

##### Table I-3, Pension Cost;

##### Table I-4, Other Operating Taxes; and

##### Table I-5, Prepaid Taxes and Tax Accruals.

### 

### 

### Table C-3 -- Board of Directors and General Officers

## Report Definition -- Form

1.  The title of the table is revised to read: "Table C--3 -- RESPONDENT
    CORPORATE INFORMATION."

2.  The title of the Column (b) is revised to read: "Name/state."

3.  The following rows are added:

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a.  Row 0010, Exact Name of Respondent; and

b.  Rows 0020 through 0039, State of Operation.

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4.  Row 0100, SEC 10-K, is deleted.

## Report Definition -- Row Instructions

5.  General Instructions -- This section is revised to read: "This table
    displays information on the identity, state(s) of operation, the
    board of directors and general officers of the carrier."

6.  Row 0010 -- The definition of this row is added: "[Exact Name of
    Respondent]{.underline} -- Enter the exact name of the carrier."

7.  Rows 0020 through 0039 -- The definition of these rows is added:
    "[State of Operation]{.underline} -- Enter the state or states in
    which the operating company operates. **Note:** Include only those
    rows with data to be reported."

8.  Row 0100 -- The instruction for this row is deleted.

# Report Definition -- Column Instructions

9.  Column (b) -- The definition of this column is revised to read:
    ["Name/State]{.underline} -- The following information should be
    entered in each of the rows: Row 0010 -- Name; Rows 0020 through
    0039 -- State; and Rows 0101 through 0299 -- Name and address (City
    and State) of each person who was a director or a general officer
    during the reporting period."

10. The following sentence is added between Column (b) and (c)
    instructions: "Columns (c) through (e) apply only to Rows 0101
    through 0299."

11. Column (c) -- The definition of this column is revised to read:
    "[Title and Department Over Which Jurisdiction is
    Exercised]{.underline} - Enter the title and the department over
    which each officer exercised jurisdiction."

12. Column (d) -- The definition of this column is revised to read:
    "[Term Expired or Current Term Will Expire]{.underline} - Enter the
    year, i.e., yyyy, the term expired or the year the current term will
    expire for each director reported in column (b). If a term has no
    expiration date, enter zeros, i.e., '0000'."

### Table C-5 -- Important Changes During the Year

# Report Definition -- Form

1.  The following sections and rows are deleted:

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a.  Extension of Systems -- Rows 0110 through 0192;

b.  Map Defining Territory -- Row 0300;

c.  Companies Coming Under the Direct Control of the Carrier -- Rows
    1010 through 1093;

d.  Changes in the Direct Control of a Company -- Rows 1110 through
    1193;

e.  Changes Affecting the Direct Control of a Company -- Rows 1210
    through 1292;

f.  Companies Coming Under Indirect Control of the Carrier -- Rows 1310
    through 1393;

g.  Changes in the Indirect Control of a Company -- Rows 1410 through
    1493;

h.  Changes Affecting the Indirect Control of a Company \-- Rows 1510
    through 1592; and

i.  Changes in Accounting Standards -- Rows 1810 through 1892.

*Report Definition -- General Instructions*

2.  The following notice is added to the General Instructions:
    "**NOTICE:** All carriers that file this table are required to file
    a paper copy of the operating company's Annual SEC 10K Report. This
    requirement is in accordance with the Report and Order, in
    *Comprehensive Review of the Accounting Requirements and ARMIS
    Reporting Requirements for Incumbent Local Exchange Carriers: Phase
    I*, CC Docket No. 99-253, FCC 00-78 (adopted March 2, 2000). This
    paper copy will only be filed with the initial annual ARMIS
    submission to the FCC Common Carrier Bureau, Accounting Safeguards
    Division as described in Section D instructions, Reporting
    Procedures."

# Report Definition -- Row Instructions

3.  Rows 0210 through 0292 -- The definition of this section
    (Substantial Portions or All Property Sold) is revised to read:
    "Each of these rows is provided for entry of data associated with
    substantial portions or all property sold during the reporting
    period exceeding \$500,000. Use no more than three rows per item to
    give particulars if during the reporting period a substantial
    portion or all of the property of the carrier was sold, merged, or
    abandoned, including the location and territory covered. In case of
    sale or merger, give the effective date, name and address of
    successor company, and the consideration received."

4.  The following section and row instructions are deleted: Rows 0110
    through 0192, 0300, 1010 through 1093, 1110 through 1193. 1210
    through 1292, 1310 through 1393, 1410 through 1493, 1510 through
    1592, and 1810 through 1892.

5.  Rows 0401 through 0999 -- The definition of this section (Important
    Changes in Service and Rate Schedules) is revised to read: "Each of
    these rows is provided for entry of data associated with important
    changes in service and rate schedules during the reporting period
    exceeding \$500,000. Use one row per item."

# Report Definition -- Column Instructions

6.  Column (b) -- The definition of this column is revised to read:
    "[Description/Identification]{.underline} - Enter the data being
    reported on Rows 0210 through 0292. For Rows 1610 through 1793,
    enter the identification of the contract or agreement and name of
    the contracting party. Enter 'Common Carrier', 'Affiliated Company'
    or 'Broadcasting Company' as the identification of the type of the
    company with whom the respondent has entered into a contract and the
    name of the contracting party."

### Table B-1 -- Balance Sheet Accounts

# Report Definition -- Form

1.  Row 2004 -- Reserved, which was "N/A"-filled, is removed.

# Report Definition -- Column Instructions

2.  Column (ac) -- The definition of this column is revised to read:
    "[Additions]{.underline} - Enter the amount representing plant added
    to each account during the current reporting period. Transfers of
    and adjustments to plant made between accounts for additions that
    occurred during the current reporting period are included in this
    column. All adjustments made to plant that was placed in service or
    was retired in prior reporting periods are included in Column (ae).
    **All entries must be positive.**"

### Table B-5 -- Analysis of Entries in Accumulated Depreciation

# Report Definition -- Column Instructions

### 

1.  Column (f) -- The definition of this column is revised to read:
    "[Retirements With Traffic]{.underline} - Enter the amount charged
    to accumulated depreciation associated with plant retired with
    traffic for each row. **Note: This column is only used to reflect
    the sale of depreciable property with traffic. Enter only the
    estimated amount of accrued depreciation. The remaining
    undepreciated plant value is reported in Account 7350, Gain or
    losses from the disposition of certain property.**"

2.  Column (g) -- The definition of this column is revised to read:
    "[Retirements Without Traffic]{.underline} - Enter the amount
    charged to accumulated depreciation associated with plant retired
    without traffic for each row."

### Table B-6 -- Summary of Investment and Accumulated Depreciation by Jurisdiction

# Report Definition -- Column Instructions

1.  Column (c) -- The definition of this column is revised to read:
    "[Telephone Plant Additions]{.underline} - Enter the amount of
    telecommunications plant additions for each row reported. **Note:**
    All entries must be positive, use Column (f) to report all transfer
    or adjustments that have been charged to the plant accounts."

2.  Column (l) -- The definition of this column is revised to read:
    "[Other Charges and Credits]{.underline} - Enter the net amount of
    other credits and debits, including retirements, to accumulated
    depreciation for each row reported. This column includes amounts
    amortized for small value items now being expensed. The net credit
    amount shall be reported as a positive amount and the net debit
    amount as a negative amount."

3.  Column (m) -- The definition of this column is revised to read:
    "[Accumulated Depreciation Ending Balance]{.underline} - Enter the
    total of Columns (h) + (i) + (j) - (k) + (l) as the end of year
    balance for each row reported. **Note:** Column (m) must agree with
    Table B-1, Row 3100, Column (b); Table B-5, Row 0490, Column (j);
    and 43-03, Table I, Row 3100, Column (b)."

4.  The following note is added at the end of the column instructions:
    **"Note: Columns (h) through (m) above must agree with Columns (b)
    through (j) of Row 490 of Table B-5.**"

### 

### Table I-1 -- Income Statement Accounts -- Class A & B Account Level Reporting

# Report Definition -- Form

1.  Row 5010 -- Public telephone revenue, which was "N/A"-filled, is
    removed.

2.  Row 520 -- The row title under Class B Account Level Reporting is
    changed from "Local Network Services Revenues" to "Local Network
    Services Revenues (Acct. 5000)."

3.  Row 525 -- The row title under Class B Account Level Reporting is
    changed from "LD Network Services Revenues" to "LD Network Services
    Revenues (Acct. 5100)."

4.  The following rows are deleted:

```{=html}
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```
a.  Row 6112 -- Motor Vehicle;

b.  Row 610 -- Clearance -- Motor Vehicle;

c.  Row 6113 -- Aircraft;

d.  Row 620 -- Clearance -- Aircraft;

e.  Row 6114 -- Tools and other work equipment;

f.  Row 630 -- Clearance -- Tools and other work equipment;

g.  Row 6512 -- Provisioning

h.  Row 660 -- Clearance -- Provisioning;

i.  Row 6534 -- Plant operations administration;

j.  Row 670 -- Clearance -- Plant operations administration;

k.  Row 6535 -- Engineering; and

l.  Row 680 -- Clearance -- Engineering.

```{=html}
<!-- -->
```
5.  The following row titles are changed:

```{=html}
<!-- -->
```
a.  Row 615 -- "Net Balance -- Motor Vehicle" to "Account 6112 -- Motor
    Vehicles;"

b.  Row 625 -- "Net Balance -- Aircraft" to "Account 6113 -- Aircraft;"

c.  Row 635 -- "Net Balance -- Tools and other work equipment" to
    "Account 6114 -- Tools and other work equipment;"

d.  Row 665 -- "Net Balance -- Provisioning" to "Account 6512 --
    Provisioning;"

e.  Row 675 -- "Net Balance -- Plant operation administration" to
    "Account 6534 -- Plant operation administration;" and

f.  Row 685 -- "Net Balance -- Engineering" to "Account 6535 --
    Engineering."

```{=html}
<!-- -->
```
6.  Rows 615 through 730, Column (ab) -- The data reported under Column
    (ab), Total will be reported under Column (b), Amount.

7.  Columns (aa) through (af) are deleted.

# Report Definition -- Row Instructions

8.  Row/Account 5200 -- The definition of this row is revised to read:
    "[Miscellaneous Revenue]{.underline} -- This amount equals the total
    of Rows/Accounts 5230, 5240, 5250, 5260, and 5270. For those
    carriers reporting at the Class B account level, this amount equals
    the balance of Row/Account 5200. **Note:** The nonregulated revenues
    for the above rows/accounts should be reported on Row/Account 5280."

9.  Row 5300 -- The definition of this row is revised to read:
    "[Uncollectible Revenue]{.underline} - This amount equals the total
    of Rows/Accounts 5301 and 5302, which includes uncollectible
    regulated and nonregulated revenues. For those carriers reporting at
    the Class B account level, this amount equals the balance of Account
    5300."

10. Row 615 -- The definition of this row is revised to read: "[Account
    6112 -- Motor Vehicles]{.underline} - This amount equals the total
    of Account 6112. **Note:** This row has no Class B account level
    reporting."

11. Row 625 -- The definition of this row is revised to read: "[Account
    6113 --Aircraft]{.underline} - This amount equals the total of
    Account 6113. **Note:** This row has no Class B account level
    reporting."

12. Row 635 -- The definition of this row is revised to read: "[Account
    6114 --Tools and other work equipment]{.underline} - This amount
    equals the total of Account 6114. **Note:** This row has no Class B
    account level reporting."

13. Row 6110 -- The definition of this row is revised to read: "[Network
    Support]{.underline} - This amount equals the total of Rows 615,
    625, and 635. For those carriers reporting at the Class B account
    level, this amount equals the balance of Account 6110."

14. Row 665 -- The definition of this row is revised to read: "[Account
    6512 --Provisioning]{.underline} - This amount equals the total of
    Account 6512. **Note:** This row has no Class B account level
    reporting."

15. Row 675 -- The definition of this row is revised to read: "[Account
    6534 --Plant operation administration]{.underline} - This amount
    equals the total of Account 6534. **Note:** This row has no Class B
    account level reporting."

16. Row 685 -- The definition of this row is revised to read: "[Account
    6535 --Engineering]{.underline} - This amount equals the total of
    Account 6535. **Note:** This row has no Class B account level
    reporting."

# Report Definition -- Column Descriptions

17. The following Column instructions are deleted: Columns (ab) through
    (af).

### Table I-6 -- Special Charges

# Report Definition -- Form

1.  The section title "ABANDONED CONSTRUCTION PROJECTS AMOUNTING TO
    \$100,000 OR MORE" is changed to "ABANDONED CONSTRUCTION PROJECTS
    AMOUNTING TO \$500,000 OR MORE."

2.  Row 0219 -- The title of the row is revised as follows: "Total
    Abandoned Construction Projects Amounting to \$500,000 or More."

3.  The section title "PENALTIES AND FINES AMOUNTING TO \$100,000 OR
    MORE" is changed to "PENALTIES AND FINES AMOUNTING TO \$500,000 OR
    MORE."

4.  Row 0239 -- The title of this row is revised as follows: "Total
    Penalties and Fines Amounting to \$500,000 or More."

# Report Definition -- Row Instructions

5.  The section title "Abandoned Construction Projects Amounting to
    \$100,000 or More" is changed to "Abandoned Construction Projects
    Amounting to \$500,000 or More."

6.  Rows 0210 through 0218 -- The definition of this row is revised to
    read: "Each of these rows is provided for entry of data associated
    with abandoned construction projects charged to Account 7370. Use
    one row for each item amounting individually to \$500,000 or more."

7.  Row 0219-- The title of this row is revised as follows: "Total
    Abandoned Construction Projects Amounting to \$500,000 or more."

8.  The section title "Penalties and Fines Amounting to \$100,000 or
    More" is changed to "Penalties and Fines Amounting to \$500,000 or
    More."

9.  Rows 0230 through 0238 -- The definition of this row is revised to
    read: "Each of these rows is provided for entry of data associated
    with penalties and fines charged to Account 7370. Use one row for
    each item amounting individually to \$500,000 or More."

10. Row 0239 -- The title of this row is revised as follows: "Total
    Penalties and Fines Amounting to \$500,000 or more."

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

# Report Definition -- Form

1.  The section title "ADVERTISING AND INFORMATION SERVICES -- EXCEEDING
    \$250,000" is changed to "ADVERTISING AND INFORMATION SERVICES --
    EXCEEDING \$1,000,000."

2.  The section title "AUDIT AND ACCOUNTING SERVICES -- EXCEEDING
    \$25,000" is changed to "AUDIT AND ACCOUNTING SERVICES -- EXCEEDING
    \$500,000."

3.  The section title "CLERICAL AND OFFICE SERVICES -- EXCEEDING
    \$250,000" is changed to "CLERICAL AND OFFICE SERVICES -- EXCEEDING
    \$1,000,000."

4.  The section title "COMPUTER AND DATA PROCESSING SERVICES --
    EXCEEDING \$250,000" is changed to "COMPUTER AND DATA PROCESSING
    SERVICES -- EXCEEDING \$1,000,000."

5.  The section title "CONSULTING AND RESEARCH SERVICES -- EXCEEDING
    \$25,000" is changed to "CONSULTING AND RESEARCH SERVICES --
    EXCEEDING \$500,000."

6.  The section title "FINANCIAL SERVICES -- EXCEEDING \$25,000" is
    changed to "FINANCIAL SERVICES -- EXCEEDING \$500,000."

7.  The section title "LEGAL -- EXCEEDING \$25,000" is changed to "LEGAL
    -- EXCEEDING \$500,000."

8.  The section title "MEMBERSHIP FEES AND DUES -- EXCEEDING \$10,000"
    is changed to "MEMBERSHIP FEES AND DUES -- EXCEEDING \$50,000."

9.  The section title "PERSONNEL SERVICES -- EXCEEDING \$250,000" is
    changed to "PERSONNEL SERVICES -- EXCEEDING \$1,000,000."

10. The section title "PRINTING AND DESIGN SERVICES -- EXCEEDING
    \$250,000" is changed to "PRINTING AND DESIGN SERVICES -- EXCEEDING
    \$1,000,000."

11. The section title "SECURITY SERVICES -- EXCEEDING \$250,000" is
    changed to "SECURITY SERVICES -- EXCEEDING \$1,000,000."

12. Rows 0101 through 0199 are deleted.

13. Row 0599 -- The title of this row is revised to read: "Total
    Advertising and Information Services Exceeding \$1,000,000."

14. Row 0699 -- The title of this row is revised to read: "Total Audit
    and Accounting Services Exceeding \$500,000."

15. Row 0799 -- The title of this row is revised to read: "Total
    Clerical and Office Services Exceeding \$1,000,000."

16. Row 0899 -- The title of this row is revised to read: "Total
    Computer and Data Processing Services Exceeding \$1,000,000."

17. Row 1299 -- The title of this row is revised to read: "Total
    Consulting and Research Services Exceeding \$500,000."

18. Row 1399 -- The title of this row is revised to read: "Total
    Financial Services Exceeding \$500,000."

19. Row 1499 -- The title of this row is revised to read: "Total Legal
    Services Exceeding \$500,000."

20. Row 1599 -- The title of this row is revised to read: "Total
    Membership Fees and Dues Exceeding \$50,000."

21. Row 1699 -- The title of this row is revised to read: "Total
    Personnel Services Exceeding \$1,000,000."

22. Row 1799 -- The title of this row is revised to read: "Total
    Printing and Design Services Exceeding \$1,000,000."

23. Row 1899 -- The title of this row is revised to read: "Total
    Security Services Exceeding \$1,000,000."

# Report Definition -- Row Instructions

24. The section titled "Academia" (Rows 0101 through 0199) is deleted.

25. The threshold amount for the section and Row 0599 titled
    "Advertising and Information Services" is changed from \$250,000 to
    \$1,000,000.

26. Rows 0201 through 0598 -- The definition of these rows is revised to
    read: "Each of these rows is provided for entry of data associated
    with payments for advertising and information services. Use one row
    for each recipient to whom payments exceeding \$1,000,000 were
    made."

27. The threshold amount for the section and Row 0699 titled "Total
    Audit and Accounting Services" is changed from \$25,000 to
    \$500,000.

28. Rows 0601 through 0698 -- The definition of these rows is revised to
    read: "Each of these rows is provided for entry of data associated
    with payments for audit and accounting services. Use one row for
    each recipient to whom payments exceeding \$500,000 were made."

29. The threshold amount for the section and Row 0799 titled "Total
    Clerical and Office Services" is changed from \$250,000 to
    \$1,000,000.

30. Rows 0701 through 0798 -- The definition of these rows is revised to
    read: "Each of these rows is provided for entry of data associated
    with payments for clerical and office services. Use one row for each
    recipient to whom payments exceeding \$1,000,000 were made."

31. The threshold amount for the section and Row 0899 titled "Total
    Computer and Data Processing Services" is changed from \$250,000 to
    \$1,000,000.

32. Rows 0801 through 0898 -- The definition of these rows is revised to
    read: "Each of these rows is provided for entry of data associated
    with payments for computer and data processing services. Use one row
    for each recipient to whom payments exceeding \$1,000,000 were
    made."

33. The threshold amount for the section and Row 1299 titled "Total
    Consulting and Research Services" is changed from \$25,000 to
    \$500,000.

34. Rows 0901 through 1298 -- The definition of these rows is revised to
    read: "Each of these rows is provided for entry of data associated
    with payments for consulting and research services. Use one row for
    each recipient to whom payments exceeding \$500,000 were made."

35. The threshold amount for the section and Row 1399 titled "Total
    Financial Services" is changed from \$25,000 to \$500,000.

36. Rows 1301 through 1398 -- The definition of these rows is revised to
    read: "Each of these rows is provided for entry of data associated
    with payments for financial services. Use one row for each recipient
    to whom payments exceeding \$500,000 were made."

37. The threshold amount for the section and Row 1499 titled "Total
    Legal Services" is changed from \$25,000 to \$500,000.

38. Rows 1401 through 1498 -- The definition of these rows is revised to
    read: "Each of these rows is provided for entry of data associated
    with payments for legal services. Use one row for each recipient to
    whom payments exceeding \$500,000 were made."

39. The threshold amount for the section and Row 1599 titled "Total
    Membership Fees and Dues" is changed from \$10,000 to \$50,000.

40. Rows 1501 through 1598 -- The definition of these rows is revised to
    read: "Each of these rows is provided for entry of data associated
    with payments for membership fees and dues . . . charged to
    Account 7370. Use one row for each recipient to whom payments
    exceeding \$50,000 were made."

41. The threshold amount for the section and Row 1699 titled "Total
    Personnel Services" is changed from \$250,000 to \$1,000,000.

42. Rows 1601 through 1698 -- The definition of these rows is revised to
    read: "Each of these rows is provided for entry of data associated
    with payments for personnel services. Use one row for each recipient
    to whom payments exceeding \$1,000,000 were made."

43. The threshold amount for the section and Row 1799 titled "Total
    Printing and Design Services" is changed from \$250,000 to
    \$1,000,000.

44. Rows 1701 through 1798 -- The definition of these rows is revised to
    read: "Each of these rows is provided for entry of data associated
    with payments for printing and design services. Use one row for each
    recipient to whom payments exceeding \$1,000,000 were made."

45. The threshold amount for the section and Row 1899 titled "Total
    Security Services" is changed from \$250,000 to \$1,000,000.

46. Rows 1801 through 1898 -- The definition of these rows is revised to
    read: "Each of these rows is provided for entry of data associated
    with payments for security services. Use one row for each recipient
    to whom payments exceeding \$1,000,000 were made."

**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 following rows, which were "N/A"-filled, are removed:

> a\. Row 5010 -- Public telephone; and

b\. Row 2004 -- Reserved.

2.  Columns (d) through (h) and (j) are "N/A"-filled for Row/Account
    5200, Miscellaneous Service Revenues.

3.  Columns (d) through (h), (j), (l) and (m) are "N/A"-filled for
    Row/Account 5230, Directory Revenues.

## Report Definition -- Row Instructions

4.  General Instructions -- The second paragraph is revised to read:
    "All investment data reported in column (m) must be calculated by
    one of two methods: (1) divide the sum of average monthly
    investments by the number of months in the reporting period; (2)
    divide the sum of (a) one half of the investment balance at the end
    of the previous year, (b) one half of the investment balance at the
    end of the current reporting period, and (c) the end of the month
    investment balances for each month in the current reporting period,
    excluding the final month, by the number of months in the reporting
    period. The averaging method used must also be used in ARMIS Report
    43-01, Column (f) and Report 43-04, Column (b)."

## 

5.  Row 5200 -- The definition of this row is revised to read:
    "[Miscellaneous Revenue]{.underline} -- This amount equals the total
    of Rows/Accounts 5230, 5240, 5250, 5260, and 5270. For those
    carriers reporting at the Class B account level, this amount equals
    the balance of Row/Account 5200. **Note:** The nonregulated revenues
    for the above rows/accounts should be on Row/Account 5280."

6.  Row 5300 -- The definition of this row is revised to read:
    "[Uncollectible Revenue]{.underline} - This amount is the total of
    Rows/Accounts 5301 and 5302**,** which includes uncollectible
    regulated and nonregulated revenues. For those carriers reporting at
    the Class B account level, this amount equals the balance of Account
    5300."

## Report Definition -- Column Descriptions

7.  Column (l) -- The definition of this column is revised to read:
    "[Other Adjustments]{.underline} - This amount reflects all
    remaining adjustments, such as prior period adjustments, necessary
    to arrive at the amount subject to separations. **Note:** Part 36
    study adjustments that reflect the reallocation of common power and
    common other costs between the COE accounts in Part 32 should be
    entered in this column."

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

### Table I -- Separations and Access

## 

## Report Definition -- Form

1.  The following row title is revised as follows: Row 9002 -- K\$ UNIV.
    SERV. FUND ALLOC. **--** HIGH LOOP COST**."**

2.  The following "N/A"-filled rows are removed: Rows 10 through 29, 41,
    43, 45, 47 through 82, 90 through 999, 1004, 1210, 1211, 1214, 1215,
    1217, 1219, 1241 through 1243, 1281 through 1283, 1334, 1337, 1340,
    1341, 1351 through 1360, 1391, 1419, 1422 through 1424, 1427, 1456
    through 1458, 1521, 2192, 2195 through 2202, 4074, 4082, 5020, 5021,
    5032, 5033, 5070, 5071, 7240 through 7245, 7247, 7251 through 7258,
    7260, 8043 through 9000.

## Report Definition -- Row Instructions

3.  The following "N/A"-filled row instructions are removed: Rows 10
    through 29, 41, 43, 45, 47 through 82, 90 through 999, 1004, 1210,
    1211, 1214, 1215, 1217, 1219, 1241 through 1243, 1281 through 1283,
    1334, 1337, 1340, 1341, 1351 through 1360, 1391, 1419, 1422 through
    1424, 1427, 1456 through 1458, 1521, 2192, 2195 through 2202, 4074,
    4082, 5020, 5021, 5032, 5033, 5070, 5071, 7240 through 7245, 7247,
    7251 through 7258, 7260, 8043 through 9000.

4.  Row 1524 -- The definition of this row is revised to read: "Total
    Category 4 C&WF, total of Rows 1520 and 1522 including Category 4
    C&WF that is directly assigned pursuant to Section 69.305."

5.  Row 4071 -- The definition of this row is revised to read:
    "Telecommunications Plant Under Construction that is used to
    allocate allowance for funds used during construction pursuant to
    Section 36.222(c)."

6.  Row 9001 -- The definition of this row is revised to read: "Carrier
    Common Line long term support (LTS) which is a portion of the
    carrier's Universal Service contribution payment submitted to NECA
    pursuant to Section 69.612(a). The amount reported in this row is
    calculated as follows: Total Interstate and International End User
    Telecommunications Revenue (less International Exception Revenue)
    from January 1, 1999 to December 31, 1999 times 0.006027 (the LTS
    portion of the annualized Universal Service contribution factor).
    The revenues to be used in this calculation are as reported to NECA
    April 1, 2000 on FCC form 499A, line 420, Columns (d) + (e). This
    item is reported as a negative amount. **Note:** Carriers that are
    in the Common Line Pool will report zero."

7.  The note after Row 9001 is changed as follows:

NOTE: Rows 9002 -- 9005 are to reflect . . . universal service support
(Rows 9003 -- 9005).

For example, if the reporting period is the year 2000, the following
data shall be reported:

(reporting period -- 2000)

> Row 9002 (Univ. Serv. Fund Alloc.) = the total amount of universal
> service fund (USF) support received during 2000.
>
> (second annual period prior to the reporting period -- 1998)
>
> Row 9003 (Unsep. USF Loop Cost) = the study area total unseparated USF
> loop cost as calculated for the year 1998 (per §36.621).
>
> Row 9004 (No. of Working USF Loops) = the study area total working USF
> loops as of December 31, 1998 (per §36.611(h)).
>
> Row 9005 (Unsep. USF Cost per Loop) = the study area total unseparated
> USF loop cost (Row 9003) the study area total working USF loops (Row
> 9004) (per §36.622(b)).
>
> Additionally, for example, if the reporting carrier did not qualify
> for USF support during 2000, Row 9002 would be reported as zero.
> However, Rows 9003, 9004, and 9005 must still be completed with the
> appropriate data for the year 1998.

8.  Row 9002 -- The definition of this row is revised to read:
    "Universal Service Fund (high loop cost) support received for the
    reporting period as calculated by the Universal Service Fund
    administrator pursuant to Sections 36.601-641 (rural carriers) or
    Section 54.309 (non-rural carriers)."

9.  Row 9004 -- The definition of this row is revised to read: "Study
    area universal service working loops used to calculate the Universal
    Service Fund support received during the reporting period as
    reported on Row 9002 pursuant to Section 36.611(h). Carriers not
    qualifying for USF support are still required to report the number
    of working USF loops in this row."

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

### Table III -- Common Trunk Blockage

## Report Definition -- Row Instructions

1.  Row 0185 -- This row is revised to read: "[Common Trunk Groups
    Carrying Feature Group D (FGD) Traffic Exceeding Servicing Threshold
    for Three Consecutive Months]{.underline} - Enter the number of
    times a common trunk group carrying FGD traffic has exceeded a
    servicing threshold of 2% for three or more consecutive months
    during the reporting period. For example, if the same group exceeds
    the servicing threshold for two non-consecutive periods, where each
    period is three or more months in duration, count two.
    (Non-consecutive periods are periods separated by one or more
    months.) **Carriers using other thresholds must footnote them.**
    Enter in whole numbers."

2.  Row 0186 -- This row is revised to read: "[Other Common Trunk Groups
    Exceeding Servicing Threshold for Three Consecutive
    Months]{.underline} - Enter the number of times each other common
    trunk group carrying interstate traffic has exceeded a servicing
    threshold of 3% for three or more consecutive months during the
    reporting period. For example, if the same group exceeds the
    servicing threshold for two non-consecutive periods, where each
    period is three or more months in duration, count two.
    (Non-consecutive periods are periods separated by one or more
    months.) **Carriers using other thresholds must footnote them.**
    Enter in whole numbers."

3.  Row 0187 -- This row is revised to read: "[Common Trunk Groups
    Carrying Feature Group D (FGD) Traffic Exceeding Servicing Threshold
    for One Month]{.underline} - Enter the number of times a common
    trunk group carrying FGD traffic has exceeded a servicing threshold
    of 2% for any one month during the reporting period. For example, if
    the same group exceeds the servicing threshold in three separate
    months, count three. **Carriers using other thresholds must footnote
    them.** Enter in whole numbers."

4.  Row 0188 -- This row is revised to read: "[Other Common Trunk Groups
    Exceeding Servicing Threshold for One Month]{.underline} - Enter the
    number of times each other common trunk group carrying interstate
    traffic has exceeded a servicing threshold of 3% for any one month
    during the reporting period. For example, if the same group exceeds
    the servicing threshold in three separate months, count three.
    **Carriers using other thresholds must footnote them.** Enter in
    whole numbers."

5.  Row 0189 -- This row is revised to read: "[Common Trunk Groups
    Carrying Feature Group D (FGD) Traffic Exceeding Design Blocking
    Objectives for Three Consecutive Months]{.underline} - Enter the
    number of times a common trunk group carrying FGD traffic has
    exceeded a design blocking objective (DBO) of 0.5% for three or more
    consecutive months during the reporting period. For example, if the
    same group exceeds the servicing threshold for two non-consecutive
    periods, where each period is three or more months in duration,
    count two. (Non-consecutive periods are periods separated by one or
    more months.) **Carriers using a different DBO must footnote it.**
    Enter in whole numbers."

6.  Row 0190 -- This row is revised to read: "[Other Common Trunk Groups
    Exceeding Design Blocking Objectives for Three Consecutive
    Months]{.underline} - Enter the number of times each other common
    trunk group carrying interstate traffic has exceeded a design
    blocking objective (DBO) of 1.0% for three or more consecutive
    months during the reporting period. For example, if the same group
    exceeds the servicing threshold for two non-consecutive periods,
    where each period is three or more months in duration, count two.
    (Non-consecutive periods are periods separated by one or more
    months.) **Carriers using a different DBO must footnote it.** Enter
    in whole numbers."

### Table IV-A -- Occurrences of Two Minutes or More Duration Downtime

## Report Definition -- Column Descriptions

1.  Column (u) -- This column is revised to read: "[CLLI
    Code]{.underline} - Enter the eleven‑character CLLI (Common Language
    Location Identifier) code which identifies the switch that
    experienced downtime of two minutes or more in duration. Enter data
    for only one switch's outage incident on a row. Take care to verify
    that the CLLI codes entered match the CLLI codes in the Local
    Exchange Routing Guide (LERG). **If a switch has been retired during
    the reporting period, provide in a footnote the 5‑character
    Equipment Type code that would have appeared in the LERG when the
    switch was in service*.***"

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

### Table II -- Transmission Facilities

## Report Definition -- Row Instructions

1.  The following section paragraph is revised to read: "[Carrier
    Links]{.underline} - A carrier link is defined as a segment of a
    carrier-derived interoffice transmission facility between points at
    which either a change in carrier technology (i.e., analog, digital)
    or transmission medium (i.e., copper, fiber, or radio) occurs. For a
    facility with no intermediate changes, count one carrier link. For a
    facility with one intermediate change, count two carrier links. For
    a facility with two intermediate changes, count three carrier links,
    and so on. Counts are on an analog group or DS-1 equivalent basis."

**PART VII -- Summary of changes to FCC Report 43-08 (The** **Operating
Data Report)**

### Table I-B -- Outside Plant Statistics -- Other

## 

## Report Definition -- Form

1.  The section title "Total Equipped Local Loop Circuit Km (Cable and
    Microwave Systems)" for Columns (bh), (bi) and (bj) is changed to
    "Total Equipped Local Loop Circuit Km."

## Report Definition -- Row Instructions

2.  Under existing section "GENERAL INSTRUCTIONS" add a new section
    "DEFINITIONS" containing two new definitions: "[Analog
    Baseband]{.underline} -- Refers to the original band of frequencies
    produced by an analog signal-initiating device, such as a telephone
    transmitter (microphone)" and "[Digital Baseband]{.underline} --
    Refers to the originally transmitted data signal produced by a
    digital signal-initiating device, such as a telegraph key."

## Report Definition -- Column Descriptions

3.  COLUMN DESCRIPTIONS -- This paragraph is revised to read: "Each
    column represents a category of cable and wire facilities. In
    columns (bc) through (bg) include local loop and interoffice radio
    facilities where applicable. In columns (bh) through (bj) include
    local loop facilities**.** In columns (bk) through (bm) include
    interoffice cable and microwave facilities."

4.  Within the paragraphs entitled "[Radio Relay System]{.underline},"
    "[Kilometers of One-Way Radio Channel]{.underline}," and
    "[Kilometers of Telephone Channel]{.underline}," and for Column (bc)
    through (bg) descriptions, the term "890 mHz" is revised to read:
    "890 MHz."

5.  The section paragraph titled "[Total Equipped Local Loop Circuit
    Kilometers (Cable and Microwave Systems)]{.underline}" is revised to
    read: "[Total Equipped Local Loop Circuit Kilometers]{.underline} ‑
    Total equivalent voice-grade or video circuit kilometers in local
    loop plant."

6.  Column (bh) -- This column is revised to read: "[Equipped Local Loop
    Analog (4 kHz or Equivalent) Circuit Kilometers]{.underline} --
    Includes facilities for transmission of analog baseband and analog
    carrier on metallic cable and open wire in local loop plant. Report
    in equivalent 4 kHz circuit kilometers."

7.  Column (bi) -- This column is revised to read: "[Equipped Local Loop
    Digital (64 kbps or Equivalent) Circuit Kilometers]{.underline} --
    Includes facilities for transmission of digital baseband and digital
    carrier on metallic cable and fiber cable in local loop plant.
    Report as equivalent 64 kbps circuit kilometers. This may be
    calculated by summing unrounded DS-1 kilometers, rounding the total
    to the nearest kilometer, and multiplying the result by 24."

8.  Column (bk) -- This column is revised to read: "[Equipped
    Interoffice Analog (4 kHz or Equivalent) Circuit
    Kilometers]{.underline} - Includes facilities for transmission of
    analog baseband on metallic cable, analog carrier on metallic cable
    and on microwave radio in interoffice plant. Report in equivalent 4
    kHz circuit kilometers."

9.  Column (bl) -- This column is revised to read: "[Equipped
    Interoffice Digital (64 kbps or Equivalent) Circuit
    Kilometers]{.underline} -- Includes facilities for transmission of
    digital baseband and digital carrier on metallic cable, fiber cable,
    and microwave radio in interoffice plant. Report as equivalent 64
    kbps circuit kilometers. This may be calculated by summing unrounded
    DS-1 kilometers, rounding the total to the nearest kilometer, and
    multiplying the result by 24."

### Table III -- Access Lines in Service by Customers

## Report Definition -- Column Descriptions

1.  The following section paragraph is revised to read: "[Special Access
    Lines (Non-Switched)]{.underline} -- Total special access lines
    connecting an end user's premises to an interexchange carrier point
    of presence. Do not include local private lines provided by the
    local carrier which originate and terminate within the same LATA.
    The access lines to be counted in Table III, Columns (dk) and (dl)
    are those furnished by the reporting carrier under the provisions of
    the carrier's state and interstate Special Access tariffs."

2.  Column (dk) -- This column is revised to read: "[Analog Special
    Access Lines (Non-Switched) (4 kHz or Equiv.)]{.underline} - The
    number of 4 kHz or equivalent analog special access lines terminated
    at the customer designated premises. For each 4 kHz or equivalent
    service configuration with only one customer designated premises,
    e.g., where the line connects to a WATS Serving Office, count
    one (1) access line. For each 4 kHz or equivalent service
    configuration with two or more customer designated premises
    locations, count one (1) access line for each customer designated
    premises location, and subtract one from that total---thus deducting
    the IXC point-of-presence location---to obtain the correct count.
    **(See Figure 1, following.)**"

3.  Column (dl) -- This column is revised to read: "[Digital Special
    Access Lines (Non-Switched) (64 kbps or Equiv.)]{.underline} - The
    number of 64 kbps or equivalent digital special access lines
    terminated at the customer designated premises. For each 64 kbps
    service configuration with only one customer designated premises,
    e.g., where the line connects to a WATS Serving Office, count
    one (1) access line. For each 64 kbps service configuration with two
    or more customer designated premises locations, count one (1) access
    line for each customer designated premises location, and subtract
    one from that total---thus deducting the IXC point-of-presence
    location---to obtain the correct count. **(See Figure 1,
    following.)** Where DS-3 or DS-1 service is provided without
    individual 64 kbps circuit terminations, multiply the number of DS-3
    terminations by 672 and the number of DS-1 terminations by 24 when
    calculating the value for this column. In the above calculation,
    only use those DS-1's and DS-3's for which the customer is billed.
    Do not double count 64 kbps circuits associated with DS-1 service
    where the 64 kbps circuits are customer-derived."

4.  Add illustrative figure, as follows:

[^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* 1998 Biennial Regulatory Review -- Review of Accounting
    and Cost Allocation Requirements, *Report and Order* in CC Docket
    No. 98--81, *Order on Reconsideration* in CC Docket No. 96--150,
    *Fourth Memorandum Opinion and Order* in AAD File No. 98--43,
    released June 30, 1999, FCC 99--106, 14 FCC Rcd 11396, (*Accounting
    Review Order*); Comprehensive Review of the Accounting Requirements
    and ARMIS Reporting Requirements for Incumbent Local Exchange
    Carriers: Phase I, *Report and Order* in CC Docket No. 99-253,
    released March 8, 2000, FCC 00-78, 15 FCC Rcd 8690 (*Comprehensive
    Review Order*).

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

[^4]: ^?^ 47 C.F.R. § 0.291. In this Order, we revise or clarify the
    following nine ARMIS Reports: FCC Report 43--01, the Annual Summary
    Report, FCC Report 43--02, the USOA Report, FCC Report 43--03, the
    Joint Cost Report, FCC Report 43--04, the Access Report, FCC Report
    43--05, the Service Quality Report, FCC Report 43--07, the
    Infrastructure Report, FCC Report 43--08, the Operating Data Report,
    FCC Report 495A, the Forecast of Investment Usage Report, and FCC
    Report 495B, the Actual Usage of Investment Report. We make no
    changes to FCC Report 43-06, the Customer Satisfaction 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]: ^?^ *Comprehensive Review Order*, 15 FCC Rcd at 8704-06, ¶¶ 29,
    31.

[^8]: ^?^ *Accounting Review Order*, 14 FCC Rcd at 11412-13, ¶ 34.

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

[^10]: ^?^ *See Comprehensive Review Order*, 15 FCC Rcd at 8708-15, ¶¶
    37-51.

[^11]: ^?^ *Id*. at 8708, ¶ 37.

[^12]: ^?^ *Id*. at 8709, ¶ 40.

[^13]: ^?^ *Id*. at 8709-10, ¶ 41.

[^14]: ^?^ *Id*. at 8710-11, ¶ 43.

[^15]: ^?^ *Accounting Review Order*, 14 FCC Rcd at 11412-13, ¶ 34.

[^16]: ^?^ *Comprehensive Review Order*, 15 FCC Rcd at 8694, ¶ 7.

[^17]: ^?^ *Id*. at 8715-16, ¶ 53.

[^18]: ^?^ *Id*. at 8716-17, ¶ 56.

[^19]: ^?^ *Id*. at 8717-18, ¶ 57.

[^20]: ^?^ 47 C.F.R. § 64.901.

[^21]: ^?^ *Accounting Review Order*, 14 FCC Rcd at 11412-13, ¶ 34.