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 Before the
 FEDERAL COMMUNICATIONS COMMISSION
 Washington, D.C. 20554

In the Matter of )
 )
Revision of ARMIS Annual Summary Report )
(FCC Report 43-01), ARMIS USOA Report )
 (FCC Report 43-02), ARMIS Joint Cost Report ) AAD 95-91
(FCC Report 43-03), ARMIS Access Report )
(FCC Report 43-04), ARMIS Service Quality )
Report (FCC Report 43-05), ARMIS Customer )
Satisfaction Report (FCC Report 43-06), )
ARMIS Infrastructure Report (FCC Report 43-07), )
and ARMIS Operating Data Report (FCC Report 43-08) )
for Certain Class A and Tier 1 Telephone Companies )

 ORDER

Adopted: December 28, 1998 Released: December 28, 1998

By the Chief, Accounting Safeguards Division:

 I. INTRODUCTION

 1. In this Order, we revise several of the Automated Reporting Management Information System
(ARMIS) Reports to implement recent Commission Orders. In addition, we clarify definitions and
descriptions in these reports to ensure consistency among reports and to improve 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 and Section 0.291 of the Commission's rules. Because
these changes are minor, and, in most cases, made pursuant to the recommendations of the carriers filing the
reports, we find for good cause that compliance with the notice and comment procedures of the Administrative
Procedure Act is unnecessary.

 II. DISCUSSION

A. General

 2. This Order provides improved definitions, descriptions, and instructions that will lead to
greater clarity and consistency in reporting by ILECs. In the following sections, we discuss the more important
modifications. The Appendix contains all of the revisions that we make to the six 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 Public Reference Room at 2000 L Street, N.W., Suite 812,
Washington, D.C. 20554 and from International Transcription Service, Inc. at 2100 M Street, N.W., Suite 140,
Washington, D.C. 20037. Copies of the detailed instructions may also be obtained over the Internet, from the
Commission's web site, at http://www.fcc.gov/ccb/armis/procspec.html.

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

 3. FCC Report 43-01, the Annual Summary Report, summarizes the carriers' accounting, rate
base, and cost allocation data prescribed in Parts 32, 36, 64, 65, and 69 of the Commission's rules. In the
form and row instructions for Table I, Cost and Revenue, we specify that, for Rows 1925, 1926, 1930, and
1935, all columns shall be filled with "N/A." We do this to reflect the completion of the carriers' refund
obligations under the Rate of Return Order.

 4. The following items on the form shall no longer be filled with "N/A": Column (c),
Nonregulated, for Row 1170, Access; Column (k), Base Factor Portion (BFP), and Column (m), Total
Common Line, for Row 1640, Central Office Equipment-Switching; Column (n), Switching, for Row 1650,
Central Office Equipment-Transmission. These changes provide for the reporting of switched access purchased
from other ILECs for nonregulated activities (Row 1170) as the result of the Access Charge Reform Order
that requires reclassification of line port costs (including the line card, protector and MDF) to Common Line
(Row 1640) and trunk port costs (including the trunk card and DS-1/voice-grade multiplexers) to Local
Switching (Row 1650).

 5. Column (u), Billing and Collection, shall no longer be filled with "N/A" for Row 1910,
Average Net Investment. This change brings the form into compliance with the GSF Order that requires that
a portion of GSF investment and expenses attributable to General Purpose Computers be allocated to the
Billing and Collection element to provide for nonregulated billing and collection services.

 6. We revise the row instructions for Row 1040, Miscellaneous and Row 1045, Nonregulated,
to clarify the reporting of nonregulated directory revenues in Account 5230, Directory Revenues. Finally, we
revise the general instructions for the Plant-In-Service section (Rows 1610 - 1690) to require that the averaging
method used for reporting plant investment be consistent with the method utilized in ARMIS Report 43-04, the
Access Report. We do this to ensure comparability between ARMIS Reports 43-01, 43-03, and 43-04. Part
I of the Appendix to this Order contains all revisions to this report.

C. FCC Report 43-02 - The USOA Report

 7. FCC Report 43-02, the USOA Report, provides the annual operating results of the carriers'
activities for every account in the Uniform System of Accounts (USOA). We revise Table C-5, Important
Changes, to modify the form and instructions pertaining to the Important Contracts and Agreements section.
We do this to accommodate the growth in numbers of carrier contracts and agreements, that threatens to
exhaust the capacity of the existing form. We also make clarifying revisions to the general instructions for
Rows 1610 through 1790, Important Contracts and Agreements, to provide examples of types of contracts and
agreements that must be reported in this section.

 8. In the column instructions for Table B-4, Analysis of Assets Purchased From or Sold to
Affiliates, and for Table I-2, Analysis of Services Purchased From or Sold to Affiliates, we revise language
to reflect changes made to certain Part 32 definitions by the Accounting Safeguards Order. Further, we add
columns in Table B-4 and in Table I-2, to reflect the requirements of RAO Letter 26, which requires addition
of two new reporting categories, Publicly Filed Agreements and Fair Market Value. Part II of the Appendix
contains all revisions to this report.

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

 9. FCC Report 43-03, the Joint Cost Report, details the carriers' regulated and nonregulated cost
and revenue allocations by study area, pursuant to section 64.901 of the Commission's rules. In the general
instructions for Table I, Regulated/Nonregulated Data, we clarify that carriers must use consistent averaging
methods to ensure comparability between the ARMIS Reports 43-01, 43-03 and 43-04. Part III of the
Appendix contains all revisions to this report.

E. FCC Report 43-04 - The Access Report

 10. FCC Report 43-04, the Access Report, provides jurisdictional separations and access charge
data by Part 36 category at the study area level. In this Order, we revise the general instructions for Table I,
Separations and Access Table, to clarify that carriers must use consistent averaging methods to ensure
comparability between the ARMIS Reports 43-01, 43-03 and 43-04.

 11. To accommodate the reclassification of trunk port costs to Local Switching per the Access
Charge Reform Order, Column (j), Switching, shall no longer be filled with "N/A" for Rows 1260, 1300,
1370, 1380, 1400, 1485, 1510, 3060, 3061, 3330, 3331, 3400, and 3401. Likewise, we revise the instructions
for Rows 1425 and 1426 to comply with the Access Charge Reform Order, which deletes paragraph (a) of
section 69.303 and redesignates paragraph (b) as section 69.303.

 12. Column (q), Billing and Collection, shall no longer be filled with "N/A" for Rows 2190, 2191,
2193, 2194, 3070, 3071, and 8040. We do this to comply with the GSF Order which requires that general
purpose computer costs receive an allocation to Billing and Collection if the carrier provides nonregulated
billing and collection services.

 13. In this Order, we complete the implementation of one aspect of the Commission's OB&C
Order, released February 3, 1997. The OB&C Order changed the method of separating "other billing and
collection" (OB&C) expenses for ILECs performing end-user billing and/or collection for interexchange
carriers, effective May 1, 1997. To accommodate this change for the 1997 transition filing period, carriers
were required to report the results of both the new and the old methods of separation for the appropriate periods
within the year. OB&C expenses for the period January 1 through April 30 were to have been reported using
the old method (i.e., the "user-count methodology") on Rows 7240 through 7244, 7247, and 7251 through
7258. OB&C expenses for the period May 1 to December 31 were to have been reported using the new method
on Row 7248 and Row 7250. Row 7246 was used to record OB&C expenses that were directly assigned
pursuant to Section 36.2(e) of the Commission's rules. To achieve these requirements, we modified the row
instructions for Row 7259, Total Other Billing and Collecting Expenses, to include Rows 7246 and 7250 in
the equation for separating access charges. For the 1998 reports (filed on April 1, 1999), only Rows 7246,
7248, 7250, and 7259 will be used. Thus, we revise the descriptions for the unused rows to specify that their
columns shall be filled with "N/A."

 14. We revise the titles of Rows 8043, 8044, and 8045 to specify that all columns shall be filled
with "N/A." We do this to reflect the completion of the carriers' refund obligations under the Rate of Return
Order. To accommodate the changes brought about by the Universal Service Order we revise the
instructions for Rows 1212 and 1213. To accommodate the changes brought about by the Payphone Order
we revise the instructions for Rows 1420, 1421, 5030, and 5031. Part IV of the Appendix contains all
revisions to this 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 43-07,
the Infrastructure Report, and FCC 43-08, the Operating Data Report, ARE REVISED, as set forth above and
in the Appendix to this Order, effective for filings due April 1, 1999.

 FEDERAL COMMUNICATIONS COMMISSION

 Kenneth P. Moran
 Chief, Accounting Safeguards Division
PART I - Summary of changes to FCC Report 43-01 (Annual Summary Report)

A. Table I - Cost and Revenue Table

 Form Descriptions

 1. All columns are filled with "N/A" for:

 a. Row 1925, FCC Ordered Refund;
 b. Row 1926, Refund Adjusted for Taxes;
 c. Row 1930, Net Return Including FCC Refund;
 d. Row 1935, Rate of Return Including FCC Refund;

 2. Column (c), Nonregulated, is no longer filled with "N/A" for Row 1170, Access.

 3. Columns (k), Base Factor Portion (BFP), and (m), Total Common Line, are no longer filled with
 "N/A" for Row 1640, Central Office Equipment-Switching.

 4. Column (n), Switching, is no longer filled with "N/A" for Row 1650, Central Office Equipment-
 Transmission.

 5. Column (u), Billing and Collection, is no longer filled with "N/A" for Row 1910, Average Net
 Investment.

 Row/Column Instructions

 6. Row 1030. Toll Network Services: The definition of this row is revised to read "The total of
 Accounts 5100, 5111, 5112, 5121 through 5128, and 5160."

 7. Row 1040. Miscellaneous: The definition of this row is revised to read "The total of Accounts
 5230 through 5250 (excluding nonregulated directory revenue), 5261 through 5264 and 5270."

 8. Row 1045. Nonregulated: The definition of this row is revised to read "The balance of Account
 5280 and nonregulated directory revenue of Account 5230."

 9. Rows 1610 - 1690: The last sentence of the row instructions for Plant-In-Service in this table is
 revised to read "The averaging method used must be consistent with ARMIS Reports 43-03 and
 43-04."

 13. Row 1720. Telecommunications Plant Under Construction: The definition of this row is revised
 to read "The balance of Account 2003."

 14. Rows 1925, 1926, 1930, and 1935: The definitions of these rows are changed to indicate that
 data is not required and all columns will have "N/A" entered in them.

B. Table II - Demand Analysis Table

 General Instructions

 1. The last paragraph is revised to read "Rows 2010 through 2060 of this table should contain
 annual data reported in thousands. Rows 2090 through 2150 should also be reported as end of
 the year data and reported in whole numbers."
PART II - Summary of changes to FCC Report 43-02 (USOA Report)

A. Table C-5 - Important Changes During the Year

 Form Descriptions

 1. Rows 1610 - 1793: The section title on the form is revised to read "Important Contracts or
 Agreements."

 2. Existing Columns (b) through (f), are revised, as follows:

 a. Column (b) - "Description/Identification"
 b. Column (c) - "Date"
 c. Column (d) - "Description of Contract"
 d. Column (e) - "State"
 e. Column (f) - "Date of Change"

 3. Columns (b) through (e) will be filled with "N/A" for Rows 0401 through 0999.

 4. Columns (c) through (f) are added to Rows 0110 through 0300, and Rows 1010 through 1892.
 For these columns, Rows 0110 through 1592, and Rows 1810 through 1892 will be filled with
 "N/A".

 5. Column (g) - "Description of Change", Column (h) - "Estimated Increase or Decrease In Annual
 Revenue" and Column (i) - "Estimated Savings or Additional Cost to Public" are added for all
 rows. For these columns, Rows 0110 through 0300, and Rows 1010 through 1892 will be filled
 with "N/A".

 Row/Column Instructions

 6. Rows 1610 - 1793: The section title in the instructions is revised to read "Important Contracts or
 Agreements."

 7. Rows 1610 through 1790: The general instruction is revised to read "Important Contracts and
 Agreements. Each of these rows is provided for entry of data associated with important contracts
 and agreements entered into during the reporting period with (a) common carriers (including
 carriers not subject to the Communications Act of 1934, as amended), (b) with affiliated
 companies engaged in manufacturing, research, or similar activities, and/or (c) with broadcasting
 companies. Examples of the type contract or agreement that should be included in this section are
 interconnection, unbundled network elements, total service resale, collocation, and facilities-based.
 In addition, this also includes renewals and modifications made to existing contracts and
 agreements. Exclude documents relating solely to services provided under effective FCC tariffs.
 Enter the required information in Columns (b) through (e) for each contract or agreement listed in
 this section."

 8. Rows 1610 through 1613: The descriptions and definitions of these rows are deleted. (See new
 instructions for Columns (b) through (e).)

 9. Column (b), Description: The description and definition of this column are revised to read
 "Description/Identification - Enter the data being reported on Rows 0110 through 0300, Rows
 1010 through 1592 and Rows 1810 through 1892. For Row 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."

 10. The statement between the descriptions of Columns (b) and (c) in the instructions is revised to
 read "Columns (c) through (e) apply only to Rows 1610 through 1793."

 11. The column designators for Columns (c) through (f) are changed to Columns (f) through (i),
 respectively.

 12. Column (c): The description and definition of this column are added to read "Date - Enter the
 date of the contract, i.e., mm/dd/yyyy."

 13. Column (d): The description and definition of this column are added to read "Description of the
 Contract - Enter a brief concise statement relative to the contract or agreement. The statement
 should identify the type of contract or agreement."

 14. Column (e): The description and definition of this column are added to read "State - Enter the
 two letter state code for each location of the contract or agreement."

 15. Insert the following statement between the descriptions of Columns (e) and (f) in the instructions:
 "Columns (f) through (i) apply only to Rows 0401 through 0999."

B. Table B-4 - Analysis of Assets Purchased From or Sold to Affiliates

 Form Descriptions

 1. Column (ee), Publicly Filed Agreements, is added between Columns (e) and (f).

 Row/Column Instructions

 2. Column (c), Net Book Cost: The definition of this column is revised to read "Enter the amount of
 assets purchased from affiliates at net book cost in Rows 0101 through 0139 and assets sold to
 affiliates at net book cost in Rows 0201 through 0239, pursuant to Section 32.27(b)."

 3. Column (d), Fair Market Value: The definition of this column is revised to read "Enter the
 amount of assets purchased from affiliates at fair market value in Rows 0101 through 0139 and
 assets sold to affiliates at fair market value in Rows 0201 through 0239, pursuant to Section
 32.27(b)."
 4. Column (e), Tariff: The definition of this column is revised to read "Enter the amount of assets
 purchased from affiliates under tariffed rates in Rows 0101 through 0139 and assets sold to
 affiliates at fair market value in Rows 0201 through 0239, pursuant to Section 32.27(b)."

 5. Column (ee): The description and definition of this column are added to read "Publicly Filed
 Agreements - Enter the amount of assets purchased from affiliates at rates appearing in
 agreements filed with a State commission in Rows 0101 through 0139 and sold to affiliates at
 rates appearing in agreements filed with a state commission in Rows 0201 through 0239, pursuant
 to Sections 32.27(b) and (d)."

 6. Column (f), Prevailing Market Price: The definition of this column is revised to read "Enter the
 amount of assets purchased from affiliates at the prevailing market price in Rows 0101 though
 0139 and sold to affiliates at the prevailing market price in Rows 0201 through 0239, pursuant to
 Sections 32.27(b) and (d)."

 7. Column (g), Total Purchases/Sales: The definition of this column is revised to read "Enter the
 total of Columns (c), (d), (e), (ee), and (f)."

C. Table I-2 - Analysis of Services Purchased From or Sold to Affiliates

 Form Descriptions

 1. Column (cc), Fair Market Value, is added between Columns (c) and (d).

 2. Column (dd), Publicly Filed Agreements, is added between Columns (d) and (e).

 Row/Column Instructions

 3. Column (c), Fully Distributed Cost: The definition of this column is revised to read "Enter the
 amount of services purchased from affiliates at fully distributed cost in Rows 0101 through 0139
 and the amount of services sold to affiliates at fully distributed cost in Rows 0201 through 0239,
 pursuant to Section 32.27(c)."

 4. Column (cc): The description and definition of this column are added to read "Fair Market Value
 - Enter the amount of services purchased from affiliates at fair market value in Rows 0101
 through 0139 and the amount of services sold to affiliates at fair market value in Rows 0201
 through 0239, pursuant to Section 32.27(c)."

 5. Column (d): The description and definition of this column are revised to read "Tariff Rate - Enter
 the amount of services purchased from affiliates under tariffed rates in Rows 0101 through 0139
 and the amount of services sold to affiliates at tariffed rates in Rows 0201 through 0239, pursuant
 to Section 32.27(c)."
 6. Column (dd): The description and definition of this column are added to read "Publicly Filed
 Agreements - Enter the amount of services purchased from affiliates at rates appearing in
 agreements filed with a state commission in Rows 0101 through 0139 and sold to affiliates at
 rates appearing in agreements filed with a state commission in Rows 0201 through 0239, pursuant
 to Sections 32.27(c) and (d)."

 7. Column (e), Prevailing Market Value: The definition of this column is revised to read "Enter the
 amount of assets purchased from affiliates at the prevailing market price in Rows 0101 through
 0139 and sold to affiliates at the prevailing market price in Rows 0201 through 0239, pursuant to
 Sections 32.27(b) and (d)."

 8. Column (f), Total Purchases/Sales: The definition of this column is revised to read "Enter the
 total of Columns (c), (cc), (d), (dd) and (e)."
PART III - Summary of changes to FCC Report 43-03 (Joint Cost Report)

A. Table I - Regulated/Unregulated Data

 Row/Column Instructions

 1. The last sentence of the general instructions for all rows in this table, is revised to read "The
 averaging method used must also be used in ARMIS Report 43-01, Column (f) and Report 43-04,
 Column (b)."
PART IV - Summary of changes to FCC Report 43-04 (Access Report)

A. Table I - Separations and Access Table

 General Instructions

 1. Item 4: The first two sentences are 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."

 Form Descriptions

 2. The following typographical errors are corrected on the form:

 a. Row 1216, # DIAL EQPT. MINUTES
 b. Row 1283, K$ TOT. SPEC COE CAT. 4.13
 c. Row 1290, K$ TOT. COE. CAT 4.13 EXC. LINE CKT. EQPT. INV.
 d. Row 1420, K$ IOT CAT.1 - INFO. ORIG./TERM.
 e. Row 5030, K$ OTH. IOT. EXP.
 f. Row 6010, K$ NTWK. OPS. EXP.
 g. Row 7234, # TOLL MSGS. USED FOR ALLOC.

 3. Rows 7240, 7241, 7242, 7243, 7244, 7247, 7251, 7252, 7253, 7254, 7255, 7256, 7257, and
 7258: All columns are filled with "N/A."

 4. Rows 8043, 8044 and 8045: All columns are filled with "N/A."

 5. Column (j), Switching, is no longer filled with "N/A" for Rows 1260, 1300, 1370, 1380, 1400,
 1485, 1510, 3060, 3061, 3330, 3331, 3400, and 3401.

 6. Column (q), Billing and Collection, is no longer filled with "N/A" for Rows 2190, 2191, 2193,
 2194, 3070, 3071, and 8040.

 Row/Column Instructions

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

 8. Row 1213: The definition of this row is revised to read "Interstate allocation factor (in percent)
 used to allocate Category 3 COE pursuant to Section 36.125(b)."

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

 10. Row 1421: The definition of this row is revised to read "Loop allocation factor (in percent) that
 is used to allocate Other Information Origination/Termination Equipment pursuant to Section
 36.142(a) and to determine the number of equivalent local exchange subscriber lines pursuant to
 Section 69.303. For a definition of the loop allocation factor, see Section 36.154(c)."

 11. Row 1425: The definition of this row is revised to read "Other Information
 Origination/Termination Equipment that is allocated pursuant to Section 69.303."

 12. Row 1426: The definition of this row is revised to read "Number of equivalent lines used to
 allocate all Other Information Origination/Termination Equipment pursuant to Section 69.303."

 13. Row 1471: The definition of this row is revised to read "Non-Wideband exchange trunk Category
 2 C&WF that is associated with message use and is directly assigned pursuant to Section
 36.155."

 14. Row 2203: The definition of this row is revised to read "Total Other Telecommunications Plant,
 total of Rows 2190, 2191, and 2193."

 15. Row 4120: The definition of this row is revised to read "Total Operating Revenues (Row 4050)
 plus Income Effects of Jurisdictional Ratemaking Differences (Row 4100)."

 16. Row 5030: The definition of this row is revised to read "Other Information
 Origination/Termination Expenses that are allocated pursuant Sections 36.142(a) and 36.331(a)
 and (b)."

 17. Row 5031: The definition of this row is revised to read "Loop allocation factor (in percent) used
 to allocate Other Information Origination/Termination Expense pursuant to Sections 36.142(a)
 and 36.331(b)."

 18. Row 5041: The definition of this row is revised to read "Information Origination/Termination
 investment used to allocate Other Information Origination/Termination Expenses pursuant to
 Sections 69.303(a) and 69.401(c)."

 19. Row 5074: The definition of this row is revised to read "Cable and Wire Facilities expenses that
 are allocated pursuant to Sections 69.304, 69.305, and 69.401(c)."

 20. Row 7011: The definition of this row is revised to read "Weighted standard work seconds used to
 allocate call completion services pursuant to Section 36.374(b)."

 21. Row 7041: The definition of this row is revised to read "Weighted standard work seconds used to
 allocate Other Telephone Operator Expenses pursuant to Section 36.374(b)."

 22. The note under the section labeled "Part 36 Detail, (b) Other Billing and Collecting Expenses" is
 deleted.

 23. Rows 7240, 7241, 7242, 7243, 7244, 7247, 7251, 7252, 7253, 7254, 7255, 7256, 7257, and
 7258: The definitions of these rows are changed to indicate that data is not required and all
 columns will have "N/A" entered in them.

 24. Rows 7248 and 7250: The definition note "(Use beginning May 1, 1997)" is removed.

 25. Row 7259: The definition of this row is revised to read "Total Other Billing and Collecting
 Expenses, the total of Rows 7246 and 7250."

 26. Row 7283: The definition of this row is revised to read "All Other Revenue Accounting Expenses
 that are directly assigned pursuant to Section 69.407(d)."

 27. Row 7300: The definition of this row is revised to read "All Other Customer Services expenses
 that are allocated pursuant to Sections 36.382(a) and 69.408."

 28. Row 7301: The definition of this row is revised to read "Total Categories 1 and 2 Customer
 Services Expenses that are used to allocate Category 3 pursuant to Section 36.381(a), (total of
 Rows 7220 and 7290)."

 29. Row 7320: The definition of this row is revised to read "Total Customer Operations Expenses,
 total of Rows 7000, 7060, 7076, and 7310."

 30. Row 8000: The definition of this row is revised to read "State and local taxes that are allocated
 pursuant to Sections 36.412(b) and 69.402(a)."

 31. Row 8001: The definition of this row is revised to read "Approximate net taxable income used to
 allocate state and local income taxes pursuant to Sections 36.412(b) and 69.402(a)."

 32. Row 8012: The definition of this row is revised to read "Combined investment used to allocate
 fixed charges pursuant to Section 69.411."

 33. Row 8017: The definition of this row is revised to read "Combined investment that is used to
 allocate Investment Tax Credit amortization pursuant to Section 69.411."

 34. Row 8020: The definition of this row is revised to read "Federal income tax that is allocated
 pursuant to Section 36.412(b). This amount equals Row 8021 times the statutory federal income
 tax rate less Rows 8015 and 8018."

 35. Row 8040: The definition of this row is revised to read "Total Average Net Investment, total of
 Row 2260 less Row 3430."

 36. Rows 8043, 8044 and 8045: The definitions of these rows are changed to indicate that data is not
 required and all columns will have "N/A" entered in them.

PART V - Summary of changes to FCC Report 43-07 (Infrastructure Report)

A. Table I - Switching Equipment

 General Instructions

 1. The third paragraph is revised to read "Lines in Service - Access lines include all classifications
 of local exchange telephone service including, but not limited to, individual lines, party line
 access, PBX access, Centrex access, Coin access, Foreign Exchange access and WATS access.
 Access lines, as defined herein, is a more inclusive term than billable access lines, as defined in
 the ARMIS 43-01 and 43-04 reports. See Row instructions for Rows 2090 through 2140 of the
 ARMIS 43-01 report and for 9010 of the ARMIS 43-04 report for the definition of billable access
 lines. Report all access lines in whole numbers."

 Row/Column Instructions

 2. Rows 0120, 0140, 0160, 0180, 0200, 0220, 0232, 0236, and 0300: the definitions of these rows
 are revised to incorporate "in whole numbers" and remove "round to nearest thousand."

B. Table IV - Additions and Book Costs

 1. Row 0530: The definition of this row is revised to read "Total Access Lines in Service - Enter in
 whole numbers the quantity of all access lines in service on this row."PART VI - Summary of changes to FCC Report 43-08 (Operating Data Report)

A. Report Definition - Summary:

 The third paragraph is revised to read "To convert miles to kilometers, compute total miles, multiply
 by 1.6093, and then round to the nearest whole number. Internal calculations should retain, where
 applicable, at least 4 decimal places of accuracy; compute totals and then round to the nearest whole
 number before applying weighting factors. Round final results (in kilometers) to the nearest whole
 number, but report any non-zero entry that is less than 1 kilometer as 1 kilometer. Round the number
 of equivalent telephone poles to the nearest whole number. Round telephone calls and minutes to the
 nearest thousand, but report any non-zero entry that is less than 1 (thousand) as 1 (thousand). Report
 the number of access lines in whole numbers. Report all other amounts in actual units."