Exhibit 99.1

UNITED STATES
BANKRUPTCY COURTSOUTHERN DISTRICT OF
NEW YORK

Case No. 02-12834 and
02-41729 through 02-41957*Chapter 11

ADELPHIA COMMUNICATIONS
CORPORATION, et al.(Name of Debtors)

Monthly Operating
Report forthe period ended
December 31, 2002 **

Debtors Address:One North Main Street
     Coudersport, PA 16915

Willkie Farr &
Gallagher(Debtors
Attorneys)

Monthly Operating Loss: $25,910($ in thousands)

Report Preparer:

The undersigned, having reviewed the
attached report and being familiar with the Debtors financial affairs, verifies
under the penalty of perjury, that the information contained therein is complete, accurate
and truthful to the best of my knowledge.**

Date: January 23, 2003

| |  |                                    
| |  | -----------------------------------
| |  | By: /s/CHRISTOPHER T. DUNSTAN      
| |  | Christopher T. Dunstan             
| |  | Executive Vice President, Treasurer
| |  | and Chief Financial Officer        

Indicate if this is an amended
statement by checking here

AMENDED STATEMENT_____

*  Refer to Schedule VI for a
listing of Debtors by Case Number

**All amounts herein are preliminary
and subject to revision. The Debtors reserve all rights to revise this report.

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ADELPHIA COMMUNICATIONS CORPORATION, et al.
     (DEBTORS-IN-POSSESSION)
     UNAUDITED CONSOLIDATED BALANCE SHEET
     (Dollars in thousands, except per share amounts)

|                                                                                    | December 31,2002 | 
|----------------------------------------------------------------------------------- | ---------------- | 
|ASSETS:                                                                             |                  | 
|Property, plant and equipment - net                                                 |                  | 
|Intangible assets - net                                                             |                  | 
|Cash and cash equivalents                                                           |                  | 
|Restricted cash                                                                     |                  | 
|Investments                                                                         |                  | 
|Subscriber receivables - net                                                        |                  | 
|Prepaid expenses and other assets - net                                             |                  | 
|Intercompany receivables                                                            |                  | 
|Related party receivables                                                           |                  | 
|                                                                                    |                  | 
|Total assets                                                                        |                  | 
|                                                                                    |                  | 
|LIABILITIES, CONVERTIBLE PREFERRED STOCK, COMMON STOCK                              |                  | 
|AND OTHER STOCKHOLDERS' EQUITY:                                                     |                  | 
|Parent and subsidiary debt                                                          |                  | 
|Accounts payable                                                                    |                  | 
|Subscriber advance payments and deposits                                            |                  | 
|Accrued interest and other liabilities                                              |                  | 
|Intercompany payables                                                               |                  | 
|Related party payables                                                              |                  | 
|Deferred income taxes                                                               |                  | 
|                                                                                    |                  | 
|                                                                                    |                  | 
|                                                                                    |                  | 
|Liabilities subject to compromise:                                                  |                  | 
|Parent and subsidiary debt                                                          |                  | 
|Parent and subsidiary debt under co-borrowing credit facilities                     |                  | 
|                                                                                    |                  | 
|                                                                                    |                  | 
|Accounts payable                                                                    |                  | 
|Accrued interest and other liabilities                                              |                  | 
|Intercompany payables                                                               |                  | 
|Related party payables                                                              |                  | 
|                                                                                    |                  | 
|Total liabilities subject to compromise                                             |                  | 
|                                                                                    |                  | 
|Total liabilities                                                                   |                  | 
|                                                                                    |                  | 
|Minority interests                                                                  |                  | 
|                                                                                    |                  | 
|Cumulative redeemable exchangeable preferred stock                                  |                  | 
|                                                                                    |                  | 
|Convertible preferred stock, common stock and other stockholders' equity:           |                  | 
|Convertible preferred stock                                                         |                  | 
|Class A and Class B common stock, $.01 par value, 1,500,000,000 shared authorized,  |                  | 
|254,842,461 shares issued and outstanding                                           |                  | 
|Additional paid-in capital                                                          |                  | 
|Accumulated other comprehensive loss                                                |                  | 
|Accumulated deficit                                                                 |                  | 
|Treasury stock, at cost                                                             |                  | 
|                                                                                    |                  | 
|                                                                                    |                  | 
|Reduction in stockholders' equity from amounts under co-borrowing credit facilities |                  | 
|                                                                                    |                  | 
|Total convertible preferred stock, common stock and other stockholders' equity      |                  | 
|                                                                                    |                  | 
|Total liabilities and stockholders' equity                                          |                  | 
|                                                                                    |                  | 

The accompanying notes are an integral part of these unaudited consolidated
financial statements.

2

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ADELPHIA COMMUNICATIONS CORPORATION, et al.
     (DEBTORS-IN-POSSESSION)
     UNAUDITED CONSOLIDATED STATEMENTS OF OPERATIONS
     (Dollars in thousands, except per share amounts)

|                                                               | For the
Month Ended
December 31, 2002 |  | For the Six
Months Ended
December 31, 2002 |        
|-------------------------------------------------------------- | ------------------------------------- |  | ------------------------------------------ | -------
|Revenues                                                       |                                       |  | $                                          | 286,645
|Cost and expenses:                                             |                                       | 
|Direct operating and programming                               |                                       |  |                                            | 140,602
|Selling, general and administrative                            |                                       |  |                                            | 66,155 
|Depreciation and amortization                                  |                                       |  |                                            | 80,809 
|Impairment of long-lived and other assets                      |                                       |  |                                            | --     
|Non-recurring professional fees                                |                                       |  |                                            | 4,387  
|Estimated provision for accounting changes                     |                                       |  |                                            | 8,500  
|                                                               |                                       |  |                                            |        
|Operating (loss) income before reorganization expenses         |                                       | 
|due to bankruptcy                                              |                                       |  |                                            | (13,808
|Reorganization expenses due to bankruptcy                      |                                       |  |                                            | 12,102 
|                                                               |                                       |  |                                            |        
|Operating loss                                                 |                                       |  |                                            | (25,910
|                                                               |                                       |  |                                            |        
|Other (expense) income:                                        |                                       | 
|Interest expense                                               |                                       |  |                                            | (32,817
|Minority interest in income (losses) of subsidiaries           |                                       |  |                                            | 143    
|Other-than-temporary impairment of investment and other assets |                                       |  |                                            | (1,697 
|Loss on sale of assets                                         |                                       |  |                                            | --     
|Other                                                          |                                       |  |                                            | --     
|                                                               |                                       |  |                                            |        
|Total                                                          |                                       |  |                                            | (34,371
|                                                               |                                       |  |                                            |        
|Net loss applicable to common stockholders                     |                                       |  | $                                          | (60,281
|                                                               |                                       |  |                                            |        
|Net loss per weighted average share - basic and diluted        |                                       |  | $                                          | (0.24  
|                                                               |                                       |  |                                            |        
|Weighted average shares outstanding (in thousands) -           |                                       | 
|basic and diluted                                              |                                       |  |                                            | 251,031
|                                                               |                                       |  |                                            |        

The
accompanying notes are an integral part of these unaudited consolidated financial
statements.

3

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ADELPHIA COMMUNICATIONS CORPORATION, et al.
      (DEBTORS-IN-POSSESSION)
     UNAUDITED CONSOLIDATED STATEMENTS OF CASH FLOWS
     (Dollars in thousands)

|                                                     | For the
Month Ended
December 31, 2002 |  | For the Six
Months Ended
December 31, 2002 |        
|---------------------------------------------------- | ------------------------------------- |  | ------------------------------------------ | -------
|Cash flows from operating activities:                |                                       |  |                                            |        
|Net loss                                             |                                       |  | $                                          | (60,281
|Adjustments to reconcile net loss to net cash        |                                       | 
|provided by operating activities:                    |                                       | 
|Depreciation and amortization                        |                                       |  |                                            | 80,809 
|Impairment of long-lived and other assets            |                                       |  |                                            | --     
|Other-than-temporary impairment of investments       |                                       | 
|and other assets                                     |                                       |  |                                            | 1,697  
|Minority interest in income of subsidiaries          |                                       |  |                                            | (143   
|Loss on sale of assets                               |                                       |  |                                            | --     
|Reorganization expenses due to bankruptcy            |                                       |  |                                            | 12,102 
|Non-recurring professional fees, net of amounts paid |                                       |  |                                            | (41    
|Change in assets and liabilities:                    |                                       | 
|Subscriber receivables - net                         |                                       |  |                                            | (13,061
|Prepaid expenses and other assets - net              |                                       |  |                                            | (8,818 
|Accounts payable                                     |                                       |  |                                            | 66,352 
|Subscriber advance payments and deposits             |                                       |  |                                            | 6,377  
|Accrued interest and other liabilities               |                                       |  |                                            | 12,806 
|Intercompany receivables and payables - net          |                                       |  |                                            | 24,357 
|                                                     |                                       |  |                                            |        
|Net cash provided by operating activities before     |                                       | 
|reorganization expenses                              |                                       |  |                                            | 122,156
|Reorganization expenses paid during the period       |                                       |  |                                            | (7,061 
|                                                     |                                       |  |                                            |        
|Net cash provided by operating activities            |                                       |  |                                            | 115,095
|                                                     |                                       |  |                                            |        
|Cash flows from investing activities:                |                                       | 
|Acquisitions                                         |                                       |  |                                            | (5     
|Expenditures for property, plant and equipment       |                                       |  |                                            | (58,652
|Investments in other joint ventures                  |                                       |  |                                            | (1,097 
|Related party receivables and payables - net         |                                       |  |                                            | (22,589
|                                                     |                                       |  |                                            |        
|Net cash used for investing activities               |                                       |  |                                            | (82,343
|                                                     |                                       |  |                                            |        
|Cash flows from financing activities:                |                                       | 
|Proceeds from debt                                   |                                       |  |                                            | --     
|Payment of debt                                      |                                       |  |                                            | (1,627 
|Payment of debtor in possession bank financing costs |                                       |  |                                            | --     
|                                                     |                                       |  |                                            |        
|Net cash (used for) provided by financing activities |                                       |  |                                            | (1,627 
|                                                     |                                       |  |                                            |        
|Increase in cash and cash equivalents                |                                       |  |                                            | 31,125 
|Cash and cash equivalents, beginning of period       |                                       |  |                                            | 426,663
|                                                     |                                       |  |                                            |        
|Cash and cash equivalents, end of period             |                                       |  | $                                          | 457,788
|                                                     |                                       |  |                                            |        

The accompanying notes are an integral part of these unaudited consolidated
financial statements.

4

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ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
(Dollars in thousands)

1. Organization, Business and Proceedings under Chapter 11

Adelphia
Communications Corporation and subsidiaries (Adelphia or the
Company) owns, operates and manages cable television systems and other related
telecommunications businesses. Adelphias operations consist primarily of selling
video programming, which is distributed to subscribers for a monthly fee through a network
of fiber optic and coaxial cables. These services are offered in the respective franchise
areas under the name Adelphia. Cable systems owned by Adelphia (the Company
Systems) are located in 29 states and Puerto Rico, and are organized primarily into
six strategic clusters: Los Angeles, PONY (Western Pennsylvania, Ohio and Western New
York), New England, Florida, Virginia and Colorado Springs. The Companys Systems are
located primarily in suburban areas of large and medium-sized cities within the 50 largest
television markets.

Solely
for the purposes of the accompanying unaudited consolidated financial statements, the
accounts of Adelphia, its majority-owned subsidiaries and subsidiaries that are at least
50% owned and controlled by Adelphia are included with the exception of those
subsidiaries/entities who did not file voluntary petitions under Chapter 11 (Chapter
11) of the U.S. Bankruptcy Code. The accompanying unaudited consolidated financial
statements do not include any entities owned and/or controlled by the John J. Rigas family
(the Rigas family). The Non-filing entities as of December 31, 2002 are Palm
Beach Group Cable, Inc. and Palm Beach Group Cable Joint Venture and Century-ML Cable
Corporation, Praxis Capital Ventures, L.P., St. Marys Television, Inc., STV
Communications and Main Security Surveillance, Inc. (Non-filing entities). On
September 30, 2002, Century-ML Cable Venture (CMLCV), a subsidiary of the
Company, filed a voluntary petition to reorganize under Chapter 11 (see Note 18) and has
been excluded from the materiality impact of Non-filing entities below. For the
Materiality Impact of Non-filing entities below, operating income excludes the impairment
of long-lived and other assets, the estimated provision for accounting changes,
non-recurring professional fees, and reorganization expenses due to the Chapter 11 filing
of the Company.

|Materiality Impact of Non-filing entities
as of and for the Month Ended
December 31, 2002
|-----------------------------------------------------------------------------------------
|Unaudited
Consolidated
Financial
Statements                                              
|Balance Sheet:                                                                           
|Total Assets                                                                             
|Total Liabilities                                                                        
|Convertible preferred stock, common                                                      
|stock and other stockholders' equity                                                     
|Total Liabilities & Equity                                                               
|Statement of Operations:                                                                 
|Revenues                                                                                 
|Operating (Loss) Income                                                                  

5

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ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
(Dollars in thousands)

Adelphia
Business Solutions, Inc. and subsidiaries (Adelphia Business Solutions) was a
consolidated subsidiary of Adelphia as of December 31, 2001. Adelphia Business Solutions
owns, operates and manages entities which provide competitive local exchange carrier
(CLEC) telecommunications services under the name Adelphia Business Solutions.
On January 11, 2002, the Company distributed in the form of a dividend, all of the shares
of common stock of Adelphia Business Solutions owned by Adelphia to holders of the
Adelphias Class A and Class B common stock (the Spin-off). As a result
of the Spin-off, the Rigas family holds a majority of the total voting power of Adelphia
Business Solutions common stock. The distribution of Adelphia Business Solutions common
stock was recorded on the date of the Spin-off. Accordingly, the accompanying unaudited
consolidated financial statements do not include the accounts of Adelphia Business
Solutions as of December 31, 2002 and for the period from July 1, 2002 through December
31, 2002.

Bankruptcy Proceedings

On
June 25, 2002, Adelphia and all of its wholly-owned subsidiaries (including Century
Communications Corporation (Century) which filed on June 10, 2002) (all filing
entities herein known as the Debtors) except for the Non-filing entities and
CMLCV which filed on September 30, 2002 (see Note 18) filed voluntary petitions to
reorganize under Chapter 11 in the U.S. Bankruptcy Court for the Southern District of New
York (the Bankruptcy Court). The Debtors are operating their business as
debtors-in-possession. On July 11, 2002, the Office of the United States Trustee for the
Southern District of New York (the U.S. Trustee) appointed a statutory
committee of unsecured creditors (the Creditors Committee). In addition,
on July 31, 2002 the U.S. Trustee appointed a statutory committee of equity holders (the
Equity Committee and collectively with the Creditors Committee, the
Committees). The Committees have the right to, among other things, review and
object to certain business transactions and may participate in the formulation of the
Companys long-term business plan and plan of reorganization. On October 4, 2002,
Adelphia filed a motion seeking an extension of the exclusive period within which to file
a plan of reorganization and solicit acceptances thereof (the Motion). The
Motion was heard on October 25, 2002 and the Company was granted the extension through
February 21, 2003 and April 21, 2003, respectively.

Basis of Presentation

Until
a plan of reorganization is confirmed by the Bankruptcy Court, the unaudited consolidated
financial statements of the Company have been prepared using guidance prescribed by the
American Institute of Certified Public Accountants (AICPA) Statement of
Position 90-7 Financial Reporting by Entities in Reorganization Under the Bankruptcy
Code (SOP 90-7) and generally accepted accounting principles in the
United States of America (GAAP). These unaudited consolidated financial
statements are not intended to present fairly the financial position of the Company as of
December 31, 2002, or the results of its operations or its cash flows for the one and six
month periods ended December 31, 2002 in conformity with GAAP because the unaudited
consolidated financial statements exclude the financial position and results of operations
of the Non-filing entities and CMLCV.  Furthermore, certain disclosures normally
included in consolidated financial statements prepared in accordance with GAAP have been
condensed or omitted. The accompanying unaudited consolidated financial statements of the
Company have been prepared on a going concern basis, which assumes the realization of
assets and the payment of liabilities in the ordinary course of business, and do not
reflect any adjustments that might result if the Company is unable to continue as a going
concern.

SOP
90-7 requires (i) that pre-petition liabilities that are subject to compromise be
segregated in the Companys consolidated balance sheet as liabilities subject to
compromise and (ii) that revenues, expenses, realized gains and losses, and provisions for
losses resulting directly from the reorganization due to the Companys bankruptcy be
reported separately as reorganization expenses in the consolidated statement of
operations. See Note 5 to these unaudited consolidated financial statements for further
discussion. As a result of the reorganization proceedings under Chapter 11, the Company
may take, or may be required to take, actions which may cause assets to be realized, or
liabilities to be liquidated, for amounts other than those reflected in the unaudited
consolidated financial statements.

6

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ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
(Dollars in thousands)

As
a result of the Companys recurring losses, the Chapter 11 filing and circumstances
relating to these events, including the Companys debt structure, actions taken by
prior management and current economic conditions, realization of assets and liquidation of
liabilities are subject to significant uncertainty. In order to provide liquidity through
June 2004, the Company entered into an Amended and Restated Credit and Guaranty Agreement,
as amended, dated as of August 26, 2002, with a group of lenders led by JP Morgan
Securities, Inc. and Salomon Smith Barney, Inc. as Co-Lead Arrangers, for a
Debtor-in-Possession Credit Facility (the DIP Facility or DIP
Lenders). See Note 2 to these unaudited consolidated financial statements for
further discussion. The Company believes that cash flows from operations, along with the
financing provided through the DIP Facility, should allow the Company to continue as a
going concern; however, there can be no assurance of this. The Companys ability to
continue as a going concern is also dependent upon its ability to maintain compliance with
covenants under the DIP Facility and the ability to generate sufficient cash flow from
operations and financing sources to meet its obligations as they become due. In the event
a Chapter 11 plan of reorganization is confirmed by the Bankruptcy Court and becomes
effective, continuation of the Companys business thereafter will be dependent on the
Companys ability to achieve positive operating results and maintain satisfactory
capital and liquidity. Until a plan of reorganization is confirmed by the Bankruptcy Court
and becomes effective, there can be no assurance that the Company will emerge from these
bankruptcy proceedings. Furthermore, the effect on the Companys business from the
terms and conditions of such a plan of reorganization cannot be determined at this time
and, therefore, also raises substantial doubt regarding the Companys ability to
continue as a going concern.

The
accompanying unaudited consolidated financial statements have been derived from the books
and records of the Debtors. However, certain financial information has not been subject to
procedures that would typically be applied to financial information presented in
accordance with GAAP, and upon the application of such procedures (such as tests for asset
impairment), the Debtors believe that the financial information will be subject to
changes, and these changes could be material. The Companys intangible assets are
comprised primarily of purchased franchises and goodwill that resulted from the allocation
of the purchase price of previously acquired cable systems. In accordance with Statement
of Financial Accounting Standards (SFAS) No. 142, Goodwill and Other
Intangible Assets, the Company has discontinued amortizing its purchased franchises
and goodwill as of January 1, 2002. SFAS No. 142 requires testing for impairment annually
of goodwill and indefinite-lived intangible assets, or more frequently as warranted by
events or changes in circumstances. At this time, the Company has not completed its
impairment test of purchased franchises and goodwill. Any such adjustment, as a result of
an analysis performed in accordance with SFAS No. 142, may have a material impact on the
Companys financial statements. Additionally, the Company has not completed its
adoption of SFAS No. 144, Accounting for the Impairment or Disposal of Long-Lived
Assets, which addresses the financial accounting and reporting for the impairment of
long-lived assets and long-lived assets to be disposed. Once the Company has completed its
adoption of SFAS No. 144, an adjustment to the financial statements may be required and
this adjustment may be material to the financial statements. Furthermore, the Debtors
disclosed in its Current Report on Form 8-K, dated June 10, 2002, that it believes that
certain financial information reported by prior management was unreliable. As such, the
books and records of the Debtors from which the accompanying unaudited consolidated
financial statements are derived may not accurately reflect the financial condition,
results of operations and cash flows of the Debtors.

The
Debtors are reviewing the books and records and other information on an on-going basis to
determine whether the accompanying unaudited consolidated financial statements should be
supplemented or otherwise amended. The Debtors reserve the right to file, at any time,
such supplements or amendments to these accompanying unaudited consolidated financial
statements. These accompanying unaudited consolidated financial statements should not be
considered an admission regarding any of the Debtors income, expenditures or general
financial condition, but rather, a current compilation of the Debtors books and
records. The Debtors do not make, and specifically disclaim, any representation or
warranty as to the completeness or accuracy of the information set forth herein.

The
operating results for the periods presented herein may not be indicative of the operating
results for the full year or any future interim period.

7

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ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
(Dollars in thousands)

All
significant intercompany accounts have been presented gross for purposes of these
unaudited consolidated financial statements and accordingly, have not been eliminated in
consolidation. GAAP would require that these intercompany balances be eliminated in the
consolidation. See Note 8 to these unaudited consolidated financial statements for further
discussion.

As
previously stated, certain footnote disclosures normally included in unaudited
consolidated financial statements prepared in accordance with GAAP have been condensed or
omitted. In the opinion of management, all disclosures considered necessary for an
informative presentation have been included herein. For further information, refer to the
consolidated financial statements and footnotes thereto included in the Companys
Annual Report on Form 10-K as of and for the year ended December 31, 2000. As further
discussed in Dismissal of Former Independent Public Accountants below,
PricewaterhouseCoopers, LLP (PwC), the Companys independent accountants,
have not completed its audit as of and for the year ended December 31, 2001 or its
re-audits as of and for the years ended December 31, 1999 and 2000.

Dismissal of Former
Independent Public Accountants

As
disclosed in its Current Report on Form 8-K filed on June 14, 2002 as amended, the
Company, on June 9, 2002, dismissed Deloitte & Touche LLP (Deloitte), its
former independent public accountants.

As
a result of actions taken by the former management of the Company, the Company has not yet
completed its financial statements as of and for the year ended December 31, 2001 or
received its independent auditors report thereon or filed with the Securities and
Exchange Commission (SEC) its Annual Report on Form 10-K as of and for the
year ended December 31, 2001. Furthermore, the Company has not timely filed its Quarterly
Report on Form 10-Q for the quarters ended March 31, 2002, June 30, 2002 and September 30,
2002 and does not anticipate timely filing its Annual Report on Form 10-K as of and for
the year ended December 31, 2002. As of the date Deloitte was dismissed as the
Companys independent public accountants, Deloitte had not completed its audit nor
issued its independent auditors report with respect to the Companys financial
statements as of and for the year ended December 31, 2001. As disclosed in a press release
attached to its Current Report on Form 8-K filed on June 21, 2002, the Company announced
that it had been advised by Deloitte, that based on current managements decision to
restate the financial statements, Deloitte withdrew certifications of financial statements
of the Company and its subsidiaries that Deloitte had issued since March 2001. The Company
expects to restate its financial statements for years ended December 31, 1999 and 2000 and
its interim financial statements for 2001 and possibly other periods. Current management
took control of the Company in May 2002 and, on June 13, 2002, retained PwC as independent
accountants. The Companys Board of Directors and the Audit Committee of the Board of
Directors approved the decision to change independent accountants. At this time, PwC has
not completed the audits for the years ended December 31, 1999, 2000 and 2001. See Note 3
to these unaudited consolidated financial statements for further information.

On
November 6, 2002, the Company filed a lawsuit against Deloitte charging them with, among
other charges, professional negligence, breach of contract, fraud and wrongful conduct.
The Company is seeking compensation for all injury from Deloittes conduct, as well
as punitive damages. Deloitte has filed preliminary objections to the complaint.

2. Debt and Other
Obligations

Due
to the commencement of the Chapter 11 filings and the Companys failure to comply
with certain financial covenants, the Company is in default on substantially all of its
pre-petition debt obligations. Except as otherwise may be determined by the Bankruptcy
Court, the stay protection afforded by the Chapter 11 filings prevents any action from
being taken with regard to any of the defaults under the pre-petition debt obligations.
All of the pre-petition obligations are classified as liabilities subject to compromise as
of December 31, 2002. See Note 4 to these unaudited consolidated financial statements for
further information.

8

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ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
(Dollars in thousands)

DIP Facility

In
connection with the Chapter 11 filings, the Company entered into a $1,500,000 DIP Facility
led by J.P. Morgan Securities, Inc. and Salomon Smith Barney, Inc. as Co-Lead Arrangers.
The DIP Facility was approved by the Bankruptcy Court on August 23, 2002.  The DIP
Facility expires on the earlier of June 25, 2004 or upon the occurrence of certain other
events, including the effective date of a reorganization plan of any loan party that is
confirmed pursuant to an order of the Bankruptcy Court (Termination
Event).  The debtor-in-possession commitment that Adelphia received can be used
for general corporate purposes and investments, as defined in the agreement. The DIP
Facility is secured with a first priority lien on all its unencumbered assets, a priming
first priority lien on all its assets securing its pre-petition bank debt, and a junior
lien on all other assets subject to valid pre-existing liens.  The DIP Facility is
comprised of a $1,300,000 revolving credit facility (Tranche A Loans) and a
$200,000 loan (Tranche B Loan). Loans under the DIP Facility bear interest at
the Alternative Base Rate (greatest of the Prime Rate, the base CD Rate plus 1% or the
Federal Funds Effective Rate plus .5%) plus 2.5% or LIBOR plus 3.5%.  On September 3,
2002, the Company closed on the DIP Facility and, as part of the closing, the proceeds
from the Tranche B Loan in the amount of $200,000 were funded by the DIP Facility Lenders
and transferred into credit-linked investment accounts maintained at JPMorgan Chase Bank.
The Company pays interest on the Tranche B Loan proceeds, net of interest income, as
defined. Based on a review of the DIP Facilitys terms and conditions, current
management determined that the proceeds from the Tranche B Loan should be recorded on the
unaudited consolidated balance sheet as of September 30, 2002 as cash and cash equivalents
and parent and subsidiary debt. Furthermore, as of December 31, 2002, the Company issued
letters of credit totaling $36,444 against the Tranche B Loan proceeds.

The
terms of the DIP Facility contain certain restrictive covenants which include limitations
on the incurrence of additional guarantees, liens and indebtedness, limitations on the
sale of assets, and the funding of capital expenditures.  The DIP Facility will also
require that the Company meet certain financial covenants, which are to be determined,
except as noted below.  In accordance with the terms of the DIP Facility, the Company
is required to submit a long-term budget by February 14, 2003 and set certain financial
covenants in consultation with the DIP Lenders no later than February 28, 2003. The DIP
Facility currently limits the Companys capital spending to $330,000 during the
period from December 1, 2002 to February 28, 2003. The Company is currently seeking a
waiver from the DIP Facility Lenders for certain existing covenant defaults, and is also
seeking an extension of the February 14, 2003 deadline for finalizing its long-term
budget. With the exception of the above disclosed defaults, the Company believes it is
materially in compliance with all other requirements referred to in the DIP Facility.

As
of December 31, 2002, the Company has $300,000 availability under the DIP Facility. The
remaining $1,000,000 of availability is subject to satisfaction by the Company of certain
conditions.

Co-Borrowing Credit
Facilities

As
disclosed in the Companys Current Report on Form 8-K filed on May 24, 2002, various
subsidiaries of the Company have entered into co-borrowing credit facilities with certain
entities owned by the Rigas family. Historically, the Companys financial statements
reported borrowings attributable only to the Company under such co-borrowing credit
facilities and provided footnote disclosure as to the total amount of borrowings permitted
under such facilities without disclosing the amount of borrowings attributable to entities
owned by the Rigas family. Therefore, the entire co-borrowing credit facilities were not
reflected as indebtedness on the Companys historical financial statements.

9

---

ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
(Dollars in thousands)

As
discussed in Note 1, at this time, PwC has not completed its audits of the Companys
financial statements as of and for the year ended December 31, 2001 and the Company
expects to restate its financial statements as of and for the years ended December 31,
1999 and 2000 and its interim financial statements for 2001 and possibly other periods. As
disclosed in its Current Report on Form 8-K filed on May 24 and June 10, 2002, after
initial discussions with the SEC in early May 2002, the Company announced on May 24, 2002
that it had tentatively concluded that it would increase the Companys indebtedness
by $2,846,156 to reflect the full amount of borrowings by entities owned by the Rigas
family for which subsidiaries of the Company are jointly and severally liable.
Accordingly, the accompanying unaudited consolidated financial statements reflect an
increase of $2,846,156 of such indebtedness of parent and subsidiary debt in liabilities
subject to compromise with a corresponding reduction in stockholders equity. As
consultations are continuing with the SEC and PwC, and PwC has not yet completed its audit
of the Companys financial statements, the accounting treatment for the increase in
parent and subsidiary debt and the reduction in the stockholders equity included in
the Companys unaudited financial statements has yet to be finalized. The final
accounting treatment may result in materially different treatment from that presented
herein.

Parent and Subsidiary Debt

The
following information is an update as of December 31, 2002 of certain disclosures included
in Note 4 to Adelphias consolidated financial statements contained in the Annual
Report on Form 10-K as of and for the year ended December 31, 2000.

|                                              
|----------------------------------------------
|9 1/4% Senior Notes due 2002                  
|8 1/8% Senior Notes due 2003                  
|10 1/2% Senior Notes due 2004                 
|7 1/2% Senior Notes due 2004                  
|10 1/4% Senior Notes due 2006                 
|9 7/8% Senior Notes due 2007                  
|8 3/8% Senior Notes due 2008                  
|7 3/4% Senior Notes due 2009                  
|7 7/8% Senior Notes due 2009                  
|9 3/8% Senior Notes due 2009                  
|10 7/8% Senior Notes due 2010                 
|10 1/4% Senior Notes due 2011                 
|6 % Convertible Subordinated Notes due 2006   
|3 1/4% Convertible Subordinated Notes due 2021
|9 7/8% Senior Debentures due 2005             
|9 1/2% Pay-In-Kind Notes due 2004             
|                                              
|Total parent debt                             
|                                              

10

---

ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
(Dollars in thousands)

|                                                                             
|-----------------------------------------------------------------------------
|Notes to banks                                                               
|DIP Facility                                                                 
|10 5/8% Senior Notes of Olympus due 2006                                     
|11% Senior Subordinated Notes of FrontierVision Due 2006                     
|11 7/8% Senior Discount Notes Series A of FrontierVision due 2007            
|11 7/8% Senior Discount Notes Series B of FrontierVision due 2007            
|Zero Coupon Senior Discount Notes of Arahova due 2003                        
|9 1/2% Senior Notes of Arahova due 2005                                      
|8 7/8% Senior Notes of Arahova due 2007                                      
|8 3/4% Senior Notes of Arahova due 2007                                      
|8 3/8% Senior Notes of Arahova due 2007                                      
|8 3/8% Senior Notes of Arahova due 2017                                      
|Senior Discount Notes of Arahova due 2008                                    
|Other subsidiary debt and capital leases                                     
|                                                                             
|Total subsidiary debt                                                        
|                                                                             
|Total parent and subsidiary debt, exclusive of co-borrowing credit facilities
|Co-borrowing credit facilities                                               
|                                                                             
|                                                                             

Total
parent and subsidiary debt, exclusive of co-borrowing credit facilities, of $13,707,785 is
comprised of liabilities subject to compromise of $13,506,442, bank financing under the
DIP facility of $200,000 and capital leases of $1,343 entered into post petition.

|                                                       |      
|------------------------------------------------------ | -----
|Weighted average interest rate payable by subsidiaries |      
|under credit agreements with banks                     | 5.01%

Interest Expense

Interest
expense on notes to banks and capital leases totaling $32,817 and $208,162 has been
reported in the unaudited consolidated statements of operations for the one and six month
periods ended December 31, 2002, respectively, of which $13,396 and $85,021 is
attributable to the Rigas family owned entities within co-borrowing credit facilities. In
accordance with SOP 90-7, interest expense is only reported to the extent that it will be
paid during Chapter 11 proceedings or will be allowed on a secured or unsecured claim. Had
the Company not filed voluntary petitions under Chapter 11, the amount of the interest
expense that would have been reported in the unaudited consolidated statement of
operations, for the one and six month periods ended December 31, 2002 is $94,439 and
$581,148, respectively.

3. Estimated Provision
for Accounting Changes

As
discussed in Note 1, PwC, the Companys independent accountants, have not completed
its audit as of and for the year ended December 31, 2001 or its re-audit as of and for the
years ended December 31, 1999 and 2000. However, based on information known at this time,
current management has recorded an estimated provision related to expected adjustments in
2002 in the amount of $8,500 and $51,000 for the respective one and six month periods
ended December 31, 2002. For the twelve months ended December 31, 2002, the Company has
recorded $102,000 related to expected adjustments. Such adjustments have been reflected in
the Companys Earnings Before Interest, Taxes, Depreciation and Amortization
(EBITDA) computation in Note 17.

11

---

ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
(Dollars in thousands)

As
disclosed in the Companys Current Report on Form 8-K filed on June 10, 2002, current
management determined that it would make certain adjustments to its results of operations
and restate its financial statements as of and for the years ended December 31, 2000 and
2001. Based on information known at that time, current management expected to record
estimated adjustments totaling approximately $160,000 and $210,000 to reduce the results
of operations in 2000 and 2001, respectively. Such estimates correct items in operating
results previously announced by prior management, including, but not limited to,
capitalization of labor expenses, the expensing of certain programming costs, improperly
reducing the Companys operating expenses for marketing support payments
and the impairment of financial instruments. Final adjustments to any prior year financial
statements will be made by management at the completion of the audits by PwC. The final
adjustments in 2000 and 2001 could materially exceed the amount estimated by current
management.

Furthermore,
as additional information becomes available, the Company will make necessary adjustments
to current periods in 2002. These adjustments may be material to the accompanying
unaudited financial statements.

4. Liabilities Subject to
Compromise

As
discussed in Note 1 to the accompanying unaudited consolidated financial statements, the
Company has been operating as debtors-in-possession under Chapter 11 since June 25, 2002.
The Company is authorized to operate its business in the ordinary course.

As
a result of the Chapter 11 filing, all actions to collect the payment of pre-petition
indebtedness are subject to compromise or other treatment under a plan of reorganization.
Generally, actions to enforce or otherwise effect payment of pre-Chapter 11 liabilities
are stayed. Although pre-petition claims are generally stayed, as part of the first day
orders and subsequent motions granted by the Bankruptcy Court, the Bankruptcy Court
approved Adelphias motions to pay certain pre-petition obligations including, but
not limited to employee wages, salaries, commissions, incentive compensation and other
related benefits. The Company has been paying and intends to continue to pay undisputed
post-petition claims in the ordinary course of business. In addition, the Company may
reject pre-petition executory contracts and unexpired leases with respect to the
Companys operations, with the approval of the Bankruptcy Court. Any damages
resulting from rejection of executory contracts and unexpired leases are treated as
general unsecured claims and will be classified as liabilities subject to compromise.
Adelphia will notify all known claimants subject to the bar date of their need to file a
proof of claim with the Bankruptcy Court. A bar date is the date by which claims against
the Company must be filed if the claimants wish to receive any distribution in the Chapter
11 cases. No bar date has yet been set by the Bankruptcy Court. Differences between
liability amounts estimated by the Company and claims filed by creditors will be
investigated and the Bankruptcy Court will make a final determination of the allowable
claim. The determination of how liabilities will ultimately be settled and treated cannot
be made until the Bankruptcy Court approves a Chapter 11 plan of reorganization as
discussed in Note 1. Accordingly, the ultimate amount of such liabilities is presently not
determinable. On December 2, 2002, the Company filed a motion with the Bankruptcy Court to
extend the deadline for filing its Statement of Financial Affairs and Schedules. The
motion was heard on December 19, 2002 and the Bankruptcy Court granted the extension
through April 23, 2003.

As
of December 31, 2002, the Company has liabilities subject to compromise of $46,259,190.
Liabilities subject to compromise has been reported in accordance with SOP 90-7 and GAAP.
Such amounts may be subject to future adjustments depending on Bankruptcy Court actions,
further developments with respect to disputed claims, determinations of the secured status
of certain claims, the values of any collateral securing such claims, or other events.
Such adjustments may be material to the amounts reported as liabilities subject to
compromise.

Valuation
methods used in Chapter 11 reorganization cases vary depending on the purpose for which
they are prepared and used and are rarely based on GAAP, the basis of which the
accompanying financial statements are prepared, unless otherwise noted. Accordingly, the
values set forth in the accompanying unaudited consolidated financial statements are not
likely to be indicative of the values presented to or used by the Bankruptcy Court.

12

---

ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
(Dollars in thousands)

5. Non-Recurring
Professional Fees and Reorganization Expenses Due to Bankruptcy

The
Company is also incurring certain non-recurring professional fees that, although not
directly related to the Chapter 11 filing, relate to the Companys reorganization and
have been incurred in response to the actions taken by prior management. These expenses
include the re-audit, legal, special investigation and forensic consultant fees of the
Company and the Special Committee of the Board of Directors and have been included in
non-recurring professional fees in the unaudited consolidated statements of operations.
Such expenses are not expected to recur in the foreseeable future and therefore, have been
excluded from the Companys EBITDA computation in Note 17. The Company and their
legal counsel are currently confirming the treatment of the Companys provisional
allocation of its non-recurring professional fees to all of its joint ventures and related
parties.

Based
on current managements interpretation of SOP 90-7, only those fees directly related
to the Chapter 11 filing should be expensed and included in reorganization expenses due to
bankruptcy in the unaudited consolidated statements of operations. These expenses include
legal, restructuring and financial consultant fees for the Company and for Committee
representatives.

6. Accounts Payable,
Accrued Expenses and Other Liabilities

To
the best of the Companys knowledge, all undisputed post-petition trade payables are
current and all premiums for insurance policies, including all workers compensation
and disability insurance policies, required to be paid are fully paid as of December 31,
2002.

As
stated in Note 1, the Company is reviewing the books and records and other information on
an ongoing basis to determine whether the accompanying unaudited consolidated financial
statements should be supplemented or otherwise amended. Management is currently performing
a review to substantiate the completeness of all liabilities. Such review is ongoing and
may result in an adjustment to the accompanying unaudited consolidated financial
statements and the adjustment may be material.

In
December 2002, the Company recorded additional liabilities, primarily related to contract
liabilities with programmers, of $11,145 that related to the period from July 1, 2002
through December 31, 2002.

7. Preferred Stock
Dividends

In
accordance with the accounting direction provided in SOP 90-7, the Company has
discontinued accruing for its preferred stock dividends as of June 25, 2002, the filing
date of the Chapter 11 cases. Had the Company not filed voluntary petitions under Chapter
11, preferred stock dividends would have been $5,750 and $34,500 for the respective one
and six month periods ended December 31, 2002.

8. Intercompany
Receivables and Payables

The
accompanying unaudited consolidated financial statements include intercompany receivables
and payables related to all of Adelphias majority-owned subsidiaries and
subsidiaries that are at least 50% owned and controlled by the Company, including
Non-filing entities and CMLCV (see Note 18). The intercompany receivables and payables are
presented at the gross amount with the total receivables balance included in assets and
the total intercompany payables included in liabilities in the unaudited consolidated
balance sheet. Intercompany payables have been segregated between pre and post bankruptcy
petition and none of the intercompany balances have been collateralized. The intercompany
balances do not net to zero due to the Non-filing entities and CMLCV being included in
these balances, as discussed in Note 1.

9. Related Party
Receivables and Payables

Related
party receivables and payables represent advances to and payables from certain related
parties, including Adelphia Business Solutions and entities owned and/or controlled by the
Rigas family. Related party receivables and payables are presented at the gross amount
with the total receivable balance included in assets and the payables included in the
liabilities in the unaudited consolidated balance sheet. Related party payables have been
segregated between pre and post bankruptcy petition, and none of the related party
balances have been collateralized.

13

---

ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
(Dollars in thousands)

In
October 2002, the Company recorded a reserve of $5,075 against management service fee
revenue invoiced to Adelphia Business Solutions for the period from July 2002 through
October 2002. For the months ended November 30 and December 31, 2002, an additional $1,800
reserve was recorded against management service fee revenue invoiced to Adelphia Business
Solutions. Management is continuing to evaluate the recoverability of related party
receivables and may record additional reserves in the future.

10. Cash and Cash
Equivalents

The
Company considers all highly liquid investments with a maturity date of three months or
less to be cash equivalents. As required by an agreement with the Companys insurance
provider, the Company restricted cash for the payment of franchise fees in the amount of
$32,946 as of December 31, 2002. Included in restricted cash is $9,244 related to working
capital transactions for certain acquisitions of cable systems from Verizon that were
completed in February 2002.

As
discussed in Note 2, also included in cash and cash equivalents are the proceeds of the
Tranche B Loan of $200,000.

11. Subscriber Receivables

Subscriber
receivables are comprised of monthly amounts due from the Companys subscribers and
customers and are reported net of allowance for doubtful accounts of $9,461.

12. Prepaid Expenses and
Other Assets  Net

Included
in prepaid expenses and other assets  net are unamortized deferred loan fees of
$154,976. Such loan fees relate to pre-petition debt obligations, which have been
classified as liabilities subject to compromise. See Note 4 to these unaudited
consolidated financial statements for further discussion. SOP 90-7 requires that in cases
where the underlying debt becomes an allowed claim and the allowed claim differs from the
net carrying amount of the debt, the amount of the debt will be adjusted for any
unamortized deferred loan fees to equal the value of the allowed claim. Any gain or loss
from such adjustments to the underlying debt as compared to the allowed claim will be
recorded as reorganization expenses due to bankruptcy in the unaudited consolidated
statement of operations.

13. Other-than-Temporary Impairment of Investments, Long-Lived Assets and Certain
Other Assets

As
discussed in Note 1, the Companys current management is reviewing the books and
records and other information on an ongoing basis to determine whether the accompanying
unaudited consolidated financial statements should be supplemented or otherwise amended.
Additionally, as discussed in Note 1, PwC has not completed its audit as of and for the
year ended December 31, 2001 or its re-audit as of and for the years ended December 31,
1999 and 2000. The Company is in the process of performing an evaluation of impairment
related to several investments and long-lived and certain other assets. This evaluation
includes a review of the accounting treatment when the transaction originated and a review
of the accounting subsequent to the date of origination, including periodic evaluations
for impairment. The results of the evaluations may result in adjustments to the 2002
unaudited consolidated financial statements contained herein and financial statements as
of and for the years ended December 31, 1999, 2000 and 2001 and these adjustments may be
material to these periods.

With
the exception of the plant, property and equipment, net and intangible assets section,
below is a listing of investments and other assets in which the Company has recorded an
asset impairment charge during the six month period ended December 31, 2002. All
adjustments to be made as a result of the Companys restatement of prior year
financial statements have not been reflected in the unaudited consolidated financial
statements contained herein pending the completion of the audit as of and for the year
ended December 31, 2001 and the re-audits as of and for the years ended December 31, 1999
and 2000 by PwC.

14

---

ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
(Dollars in thousands)

Praxis Capital Ventures,
L.P.

As
disclosed in the Companys Current Report on Form 8-K filed on May 24, 2002 the
Company entered into certain transactions with Praxis Capital Partners, LLC, a Delaware
limited liability company (Praxis Capital), and Praxis Capital Management,
LLC, a Delaware limited liability company, through Praxis Capital Ventures, L.P., a
Delaware limited partnership (PCVLP), in which ACC Operations, Inc. (a
wholly-owned Company subsidiary) is a 99.5% Limited Partner. Formed in June 2001, PCVLP
focused on private equity investments in the telecommunications market. At June 30, 2002,
the net book value of the Companys portion of these investments was approximately
$1,247. In addition, the Company had recorded $1,053 of prepaid management service fees to
PCVLP. The Company is continuing to evaluate the PCVLP investments, which are comprised
primarily of investments in private companies that have no actively traded market. In July
2002, the Company recorded a reserve against its entire investment in PCVLP and the
related prepaid management service fees.

Peter
L. Venetis, the son-in-law of John J. Rigas, is the managing director of Praxis Capital
Management, LLC.

Devon Mobile Communications, L.P.

The
Company is a 49.9% Limited Partner in Devon Mobile Communications, L.P., (Devon
Mobile), a Delaware limited partnership which, through its subsidiaries holds
licenses to operate regional wireless telephone businesses in several states. Devon Mobile
had certain business and contractual relationships with the Company and with former
subsidiaries or divisions of the Company which were spun-off as Adelphia Business
Solutions in January 2002. In late May 2002, the Company notified Devon L.P., Inc., the
General Partner of Devon Mobile, that it would likely terminate certain discretionary
operational funding to Devon Mobile. In July 2002, the Company understands that Adelphia
Business Solutions elected to terminate certain services material to Devon Mobiles
operations. Devon Mobile filed voluntary petitions to reorganize under Chapter 11 with the
U.S. Bankruptcy Court on August 19, 2002. In July 2002, the Company recorded an asset
impairment reserve against the investment in and receivables from Devon Mobile of $1,221
and $53,646, respectively. In November 2002, the Company refined its evaluation of
exposure to Devon Mobile and recorded an additional asset impairment reserve of $51,087,
which related primarily to the Companys guarantee of certain obligations of Devon
Mobile, other receivables from Devon Mobile, and a reserve of incremental investment that
is expected to result from the Companys restatement of prior year financial
information. On January 17, 2003, the Company filed proofs of claim against Devon Mobile
and its subsidiaries for approximately $130,100 in debt and equity claims, as well as an
additional claim of approximately $34,000 relating to its guarantee of certain Devon
Mobile obligations.

Internal Operations, Call
Center and Billing System

Since
1998, the Company has been developing an internal operations, call center and billing
system known as Convergence. After careful evaluation of the functionality and
usability of the Convergence system, the Company decided not to pursue continued rollout
and terminated additional funding for the system. In October 2002, the Company recognized
an impairment charge related to the acceleration of the estimated useful life of the
Convergence system in the amount of $63,910. Additional adjustments totaling $7,610 were
recorded in October to reclassify payroll and other operating expenses improperly
capitalized during 2002. These expense adjustments have been excluded for the purposes of
the Companys EBITDA calculation as presented in Note 17. The Companys
remaining investment in this system of approximately $30,000 will be adjusted in
connection with the restatement of its prior year financial statements.

Buffalo Sabres

As
disclosed in the Companys Current Report on Form 8-K filed on May 24, 2002, the
Company had entered into various arrangements with Niagara Frontier Hockey, L.P.
(NFHLP), a Delaware limited partnership owned by the Rigas Parties. Among
other assets, NFHLP owns the Buffalo Sabres, a National Hockey League team. The Company
has made approximately $165,000 of loans and advances to NFHLP and its subsidiaries. In
November 2002, the Company recognized impairment of those loans and advances of
approximately $31,447. This write-down, combined with anticipated adjustments relating to
restatement of the Companys prior year financial statements of approximately $79,000
and reserves previously recorded by the Company, will reduce the net book value of the
Companys loans to NFHLP and its subsidiaries to an amount which approximates
expected net proceeds from the sale of the team. On November 21, 2002, the National Hockey
League, which is currently managing the affairs of NFHLP and its subsidiaries, gave
conditional approval to the sale of the team. On January 13, 2002, the NFHLP and most or
all of its material subsidiaries filed voluntary petitions to reorganize under Chapter 11
of the U.S. Bankruptcy Code in the U.S. Bankruptcy Court for the Western District of New
York. The process to sell the team is ongoing with the protocol to be established by the
Bankruptcy Court.

15

---

ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
(Dollars in thousands)

Closure of the
Competitive Local Exchange Carriers (CLECs)

In
August 2002, the Company filed a motion with the Bankruptcy Court for approval to close
operations in 14 markets that were served by the Companys CLECs. The CLECs provided
local telephone service to certain geographic markets and competed with local telephone
exchange carriers. The Companys Board of Directors approved the closure, and
approval was granted by the Bankruptcy Court by order dated September 25, 2002. Property,
plant and equipment associated with these systems totaled approximately $128,000 as of
October 31, 2002. The Company expects that, in connection with the restatement of its
financial statements for prior periods, the property, plant and equipment associated with
these CLECs will be written down by approximately $100,000. The remaining net book value
of the property, plant and equipment of approximately $20,000 is being depreciated over
its estimated remaining useful life of five months, beginning in November 2002.
Furthermore, in November 2002, the Company recognized additional impairment of
approximately $6,900 on certain assets that are expected to be sold.

Interactive Digital TV
Investments

The
Company has investments in interactive digital TV product ventures. In November 2002, the
Company recognized a loss of $3,690 in connection with the expiration of certain warrants
received in connection with its Interactive Digital TV product ventures. In December 2002,
the Company recognized a loss of $1,697 for declines in investment value deemed other than
temporary. These adjustments, coupled with expected prior period adjustments, will reduce
the Companys investment in such ventures at December 31, 2002, to $210.

Property, Plant and
Equipment, Net and Intangible Assets

As
stated previously, the Companys property, plant and equipment, net and intangible
assets are currently being evaluated by management for asset impairment and other issues.
These issues include the ownership of assets, prior capitalization policies, estimated
useful lives, amounts allocated to specific assets in connection with acquisitions, and
impairment. The complete results of these evaluations are unknown at this time but could
result in material adjustments to the net book value of property, plant and equipment or
intangible assets at December 31, 1999, 2000, 2001 and 2002, as well as results of
operations for the periods then ended. These issues should not be considered the only
issues related to these assets that are under evaluation by current management, and
management reserves the right to amend, update or supplement this information.

In
December 2002, the Company recorded an adjustment expensing approximately $21,000 of
capitalized labor costs for the period from July 1, 2002 through December 31, 2002 that
were improperly capitalized under prior managements accounting policies. As stated
previously, current management is continuing to review its books and records and other
information on an on-going basis; therefore, this adjustment should not be considered the
finalization of issues in this area.

14. Derivative
Instruments and Hedging Activities

The
Company manages its interest rate risk through the use of interest protection instruments
such as interest rate swaps, caps and collars. The use of such interest rate protection
instruments, as required by the Companys debt obligations, is intended to minimize
the volatility of cash flows caused by interest rate fluctuations. Prior management of the
Company determined that these instruments were not hedging instruments under the
provisions of SFAS No. 133, Accounting for Derivative Instruments and Hedging
Activities and, therefore, changes in fair value are recorded in the unaudited
consolidated statement of operations. For the one and six month periods ended December 31,
2002, changes in fair value recognized in the unaudited consolidated statement of
operations were not material to the unaudited consolidated statement of operations.

16

---

ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
(Dollars in thousands)

15. Net Loss Per Weighted
Average Share of Common Stock

Basic
net loss per weighted average share of common stock is computed based on the weighted
average number of common shares outstanding after giving effect to dividend requirements
on the Companys preferred stock (see Note 7). Diluted net loss per common share is
equal to basic net loss per common share because the Companys convertible preferred
stock and outstanding stock options have an antidilutive effect for the periods presented.
In the future, however, the convertible preferred stock and outstanding stock options
could have a potentially dilutive effect on earnings per share.

16. Supplemental Cash
Flow Information

Interest Paid

Cash
payments for interest were $32,053 and $219,197 for the one and six month periods ended
December 31, 2002, respectively. Additionally, for the one and six month periods ended
December 31, 2002, the Company made cash payments of $13,622 and $95,217, respectively,
for interest on the co-borrowing credit facilities attributable to the Rigas family owned
entities. Such payments are included in the related party receivables and payables, net in
the unaudited consolidated statements of cash flows.

Non Cash Activities

Capital
leases entered into during the one and six month periods ended December 31, 2002 were $334
and $1,448, respectively.

17. EBITDA

The
following is a recap of EBITDA from the unaudited consolidated statements of operations
for the one and six month periods ended December 31, 2002. EBITDA is an alternative
performance measure that is customarily used by companies that own, operate and manage
cable television systems and other related telecommunications businesses. EBITDA is not a
performance measure in accordance with GAAP and the use of EBITDA is not meant to replace
or supercede any information presented in accordance with GAAP.

Current
management believes that the non-recurring professional fees in Note 5 and the
other-than-temporary impairment of investment, long-lived assets and certain other assets
in Note 13 to be of a nature that the expenses and adjustments are not expected to recur
in the foreseeable future and, therefore, have been excluded from the EBITDA calculation
below.

|                                          |  | 
|----------------------------------------- |  | 
|Operating (loss) income before            |  | 
|reorganization expenses due to bankruptcy |  | 
|Depreciation and amortization             |  | 
|Impairment of long-lived and other assets |  | 
|Additional expense adjustments            |  | 
|related to the impairment of plant,       |  | 
|property and equipment                    |  | 
|Non-recurring professional fees           |  | 
|                                          |  | 
|EBITDA                                    |  | 
|                                          |  | 

17

---

ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
(Dollars in thousands)

For
the month ended December 31, 2002, the Company recorded certain cumulative adjustments
that related to the period July 1, 2002 through December 31, 2002. As more fully discussed
in Notes 6 and 13 to these unaudited consolidated financial statements, the Company
recorded in December 2002 adjustments of $11,145, primarily related to contract
liabilities with programmers and approximately $21,000 of labor costs improperly
capitalized. These cumulative adjustments have been reflected in EBITDA for the month
ended December 31, 2002.

18. Century-ML Cable
Venture Bankruptcy Filing

On
September 30, 2002, CMLCV, a joint venture between Adelphias wholly-owned
subsidiary, Century and ML Media Partners, L.P. (ML Media) filed a voluntary
petition to reorganize under Chapter 11 in the U.S. Bankruptcy Court for the Southern
District of New York. CMLCV is operating its business as a debtor-in-possession and is
continuing to serve its subscribers in three communities in Puerto Rico. At this time,
CMLCV is expected to generate sufficient cash to fund operations and capital requirements.
The CMLCV Chapter 11 filing is not expected to have a material impact on the operations of
CMLCVs subsidiary, Century-ML Cable Corporation, which serves other communities in
Puerto Rico.

As
of December 31, 2002, CMLCVs total assets, total liabilities and equity were
$75,205, $15,466 and $59,739, respectively. For the month ended December 31, 2002,
CMLCVs revenues and operating income were $870 and $212, respectively.

CMLCV
is filing a separate monthly operating report with the Bankruptcy Court for the one and
three months ended December 31, 2002. As more fully disclosed in CMLCVs separate
Monthly Operating Report, there is litigation pending in the Bankruptcy Court between ML
Media and CMLCV, Century, the Company and Highland Holdings, a Rigas family partnership.
In connection with the parties December 13, 2001 Leveraged Recapitalization
Agreement (Recap Agreement), there is a pre-petition dispute relating
primarily to a payment of $279,800 to ML Media for its 50% ownership in CMLCV. If there is
an adverse outcome against the Company relating to this litigation, the Company may be
required to pay $279,800 to ML Media for its 50% ownership in CMLCV or Century may be
required to surrender its 50% ownership in CMLCV to ML Media. A hearing was held on
September 24, 2002, and a decision was rendered on January 17, 2003, wherein the Court;
(i) denied all of the parties motions for summary judgment on the issue of whether
there has been an acceleration of the September 30, 2002 closing date under the Recap
Agreement, except that the Court (ii) found as a matter of law, that, assuming that
the Recap Agreement is enforceable, payment by the Company was due on September 30, 2002
and payment by Adelphia, Century and Highland was due on October 1, 2002, one day later,
and that, having failed to make payment, each of the Company, Century and Highland is now
in default. The Court granted summary judgment only to such extent.

19. Bankruptcy Court
Reporting Schedules

The
Bankruptcy Court reporting schedules included in this report on pages 19 through 56 are
for the period from December 1 through December 31, 2002 and have been prepared for the
purpose of filing with the Bankruptcy Court and are not required by GAAP. The accompanying
Bankruptcy Court reporting schedules, as with all other information contained herein, have
been obtained from the books and records of the Company and are unaudited.

18

---

|ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
BANKRUPTCY COURT REPORTING SCHEDULES
Summary
|----------------------------------------------------------------------------------------------------------------
|
|Gross wages paid                                                                                                
|Employee payroll taxes withheld                                                                                 
|Employer payroll taxes due                                                                                      
|Payroll taxes paid*                                                                                             
|Sales and other taxes due                                                                                       
|Gross taxable sales                                                                                             
|Real estate and personal property taxes paid                                                                    
|Sales and other taxes paid                                                                                      
|Cash disbursements                                                                                              
|Insurance coverage                                                                                              

* The amount reported above for
payroll taxes paid is based upon the date paid and not due.

19

---

|ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
BANKRUPTCY COURT REPORTING SCHEDULES
Schedule I
Court Reporting schedules for Payroll and Payroll Taxes
for the Month Ended December 31, 2002
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|
|December 13, 2002                                                                                                                                                                                                
|December 27, 2002                                                                                                                                                                                                
|                                                                                                                                                                                                                 
|Total                                                                                                                                                                                                            
|                                                                                                                                                                                                                 

20

---

|ADELPHIA COMMUNICATIONS CORPORATION, et al.
     (DEBTORS-IN-POSSESSION)
     BANKRUPTCY COURT REPORTING SCHEDULES
     Schedule II
     Court Reporting schedules for Payroll Taxes Paid
     for the Month Ended December 31, 2002 | Page 1 of 6
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | -----------
|
|INTERNAL REVENUE SERVICE                                                                                                                                                                                                             |            
|STATE OF ALABAMA                                                                                                                                                                                                                     |            
|STATE OF ARIZONA                                                                                                                                                                                                                     |            
|STATE OF CALIFORNIA                                                                                                                                                                                                                  |            
|STATE OF COLORADO                                                                                                                                                                                                                    |            
|STATE OF CONNECTICUT                                                                                                                                                                                                                 |            
|STATE OF DELAWARE                                                                                                                                                                                                                    |            
|STATE OF GEORGIA                                                                                                                                                                                                                     |            
|STATE OF IDAHO                                                                                                                                                                                                                       |            
|STATE OF ILLINOIS                                                                                                                                                                                                                    |            
|STATE OF INDIANA                                                                                                                                                                                                                     |            
|STATE OF KANSAS                                                                                                                                                                                                                      |            
|STATE OF KENTUCKY                                                                                                                                                                                                                    |            
|STATE OF MAINE                                                                                                                                                                                                                       |            
|STATE OF MASSACHUSETTS                                                                                                                                                                                                               |            
|STATE OF NEW JERSEY                                                                                                                                                                                                                  |            
|STATE OF NEW YORK                                                                                                                                                                                                                    |            
|STATE OF OHIO                                                                                                                                                                                                                        |            
|STATE OF OKLAHOMA                                                                                                                                                                                                                    |            
|STATE OF PENNSYLVANIA                                                                                                                                                                                                                |            
|STATE OF RHODE ISLAND                                                                                                                                                                                                                |            
|STATE OF SOUTH CAROLINA                                                                                                                                                                                                              |            
|STATE OF VERMONT                                                                                                                                                                                                                     |            
|STATE OF VIRGINIA                                                                                                                                                                                                                    |            
|STATE OF WISCONSIN                                                                                                                                                                                                                   |            
|NEBRASKA DEPARTMENT OF REVENUE                                                                                                                                                                                                       |            
|STATE OF CONNECTICUT                                                                                                                                                                                                                 |            
|STATE OF MARYLAND                                                                                                                                                                                                                    |            
|STATE OF PENNSYLVANIA                                                                                                                                                                                                                |            
|STATE OF VIRGINIA                                                                                                                                                                                                                    |            
|STATE OF WEST VIRGINIA                                                                                                                                                                                                               |            
|CENTRAL COLLECTION AGENCY                                                                                                                                                                                                            |            
|PHILADELPHIA DEPT OF REV                                                                                                                                                                                                             |            
|CERIDIAN TAX SERVICE INC                                                                                                                                                                                                             |            
|INTERNAL REVENUE SERVICE                                                                                                                                                                                                             |            

21

---

|ADELPHIA COMMUNICATIONS CORPORATION, et al.
     (DEBTORS-IN-POSSESSION)
     BANKRUPTCY COURT REPORTING SCHEDULES
     Schedule II
     Court Reporting schedules for Payroll Taxes Paid
     for the Month Ended December 31, 2002 | Page 2 of 6
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | -----------
|
|                                                                                                                                                                                                                                     |            
|MICHIGAN DEPARTMENT OF REVENUE                                                                                                                                                                                                       |            
|MISSISSIPPI STATE TAX COMMISSN                                                                                                                                                                                                       |            
|NORTH CAROLINA DEPT OF REVENUE                                                                                                                                                                                                       |            
|UTAH STATE TAX COMMISSION                                                                                                                                                                                                            |            
|VILLAGE OF DUBLIN                                                                                                                                                                                                                    |            
|WEST VIRGINIA DEPT OF TAX & REV                                                                                                                                                                                                      |            
|WEST WHEATFIELD TOWNSHIP                                                                                                                                                                                                             |            
|INTERNAL REVENUE SERVICE                                                                                                                                                                                                             |            
|STATE OF ARIZONA                                                                                                                                                                                                                     |            
|STATE OF CALIFORNIA                                                                                                                                                                                                                  |            
|STATE OF COLORADO                                                                                                                                                                                                                    |            
|STATE OF CONNECTICUT                                                                                                                                                                                                                 |            
|STATE OF DELAWARE                                                                                                                                                                                                                    |            
|STATE OF GEORGIA                                                                                                                                                                                                                     |            
|STATE OF IDAHO                                                                                                                                                                                                                       |            
|STATE OF ILLINOIS                                                                                                                                                                                                                    |            
|STATE OF INDIANA                                                                                                                                                                                                                     |            
|STATE OF KANSAS                                                                                                                                                                                                                      |            
|STATE OF KENTUCKY                                                                                                                                                                                                                    |            
|STATE OF MAINE                                                                                                                                                                                                                       |            
|STATE OF MASSACHUSETTS                                                                                                                                                                                                               |            
|STATE OF NEW JERSEY                                                                                                                                                                                                                  |            
|STATE OF NEW YORK                                                                                                                                                                                                                    |            
|STATE OF OHIO                                                                                                                                                                                                                        |            
|STATE OF OKLAHOMA                                                                                                                                                                                                                    |            
|STATE OF PENNSYLVANIA                                                                                                                                                                                                                |            
|STATE OF SOUTH CAROLINA                                                                                                                                                                                                              |            
|STATE OF VERMONT                                                                                                                                                                                                                     |            
|STATE OF VIRGINIA                                                                                                                                                                                                                    |            
|INTERNAL REVENUE SERVICE                                                                                                                                                                                                             |            
|LOWER BURRELL CITY                                                                                                                                                                                                                   |            
|ALTOONA AREA SCHOOL DISTRICT                                                                                                                                                                                                         |            
|ASHTABULA INCOME TAX                                                                                                                                                                                                                 |            
|BEDFORD COUNTY TAX SERVICE                                                                                                                                                                                                           |            

22

---

|ADELPHIA COMMUNICATIONS CORPORATION, et al.
     (DEBTORS-IN-POSSESSION)
     BANKRUPTCY COURT REPORTING SCHEDULES
     Schedule II
     Court Reporting schedules for Payroll Taxes Paid
     for the Month Ended December 31, 2002 | Page 3 of 6
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | -----------
|
|                                                                                                                                                                                                                                     |            
|BOURBON COUNTY OCCUP                                                                                                                                                                                                                 |            
|BOYLE COUNTY COURTHOUSE                                                                                                                                                                                                              |            
|BROOKLYN CITY INCOME TAX                                                                                                                                                                                                             |            
|BRYAN CITY INCOME TAX                                                                                                                                                                                                                |            
|CELINA CITY                                                                                                                                                                                                                          |            
|CENTRAL TAX BUREAU OF P                                                                                                                                                                                                              |            
|CITY OF BEATTYVILLE                                                                                                                                                                                                                  |            
|CITY OF BRUNSWICK                                                                                                                                                                                                                    |            
|CITY OF CAMBRIDGE                                                                                                                                                                                                                    |            
|CITY OF CARLISLE                                                                                                                                                                                                                     |            
|CITY OF CLEVELAND HEIGHTS                                                                                                                                                                                                            |            
|CITY OF CONNEAUT                                                                                                                                                                                                                     |            
|CITY OF CYNTHIANA                                                                                                                                                                                                                    |            
|CITY OF DANVILLE                                                                                                                                                                                                                     |            
|CITY OF HARRODSBURG                                                                                                                                                                                                                  |            
|CITY OF HUNTINGTON                                                                                                                                                                                                                   |            
|CITY OF IRONTON                                                                                                                                                                                                                      |            
|CITY OF LEBANON                                                                                                                                                                                                                      |            
|CITY OF MACEDONIA                                                                                                                                                                                                                    |            
|CITY OF MARION                                                                                                                                                                                                                       |            
|CITY OF MEDEIRA                                                                                                                                                                                                                      |            
|CITY OF NEW PHILADELPHIA                                                                                                                                                                                                             |            
|CITY OF NEWARK                                                                                                                                                                                                                       |            
|CITY OF PARIS                                                                                                                                                                                                                        |            
|CITY OF PITTSBURGH                                                                                                                                                                                                                   |            
|CITY OF PORT CLINTON                                                                                                                                                                                                                 |            
|CITY OF PORTSMOUTH                                                                                                                                                                                                                   |            
|CITY OF RICHMOND                                                                                                                                                                                                                     |            
|CITY OF RUSSELL                                                                                                                                                                                                                      |            
|CITY OF STANTON                                                                                                                                                                                                                      |            
|CITY OF STRUTHERS                                                                                                                                                                                                                    |            
|CITY OF VAN WERT                                                                                                                                                                                                                     |            
|CITY OF VANCEBURG                                                                                                                                                                                                                    |            
|CITY OF VERSAILLES                                                                                                                                                                                                                   |            

23

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|ADELPHIA COMMUNICATIONS CORPORATION, et al.
     (DEBTORS-IN-POSSESSION)
     BANKRUPTCY COURT REPORTING SCHEDULES
     Schedule II
     Court Reporting schedules for Payroll Taxes Paid
     for the Month Ended December 31, 2002 | Page 4 of 6
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | -----------
|
|                                                                                                                                                                                                                                     |            
|CITY OF WASHINGTON COURTHOUSE                                                                                                                                                                                                        |            
|CITY OF WAVERLY                                                                                                                                                                                                                      |            
|CLARION WAGE TAX OFFICE                                                                                                                                                                                                              |            
|CLEARFIELD BORO                                                                                                                                                                                                                      |            
|COLLECTOR OF TAXES                                                                                                                                                                                                                   |            
|COLLEGE TOWNSHIP TREASURE                                                                                                                                                                                                            |            
|COLUMBUS CITY INCOME TAX                                                                                                                                                                                                             |            
|COSHOCTON CITY                                                                                                                                                                                                                       |            
|DELMONT BOROUGH                                                                                                                                                                                                                      |            
|DIRECTOR OF FINANCE                                                                                                                                                                                                                  |            
|GARRARD COUNTY FISCAL COURT                                                                                                                                                                                                          |            
|GETTYSBURG AREA SD                                                                                                                                                                                                                   |            
|HAB-EIT                                                                                                                                                                                                                              |            
|HARRISON COUNTYTAX ADMINISTRAT                                                                                                                                                                                                       |            
|HERMITAGE RECEIVER OF TAXES                                                                                                                                                                                                          |            
|INTERNAL REVENUE SERVICE                                                                                                                                                                                                             |            
|JESSAMINE COUNTY                                                                                                                                                                                                                     |            
|LAUREL COUNTY                                                                                                                                                                                                                        |            
|LOCK HAVEN                                                                                                                                                                                                                           |            
|LOGAN CITY INCOME TAX                                                                                                                                                                                                                |            
|LORAIN CITY TAX                                                                                                                                                                                                                      |            
|LYKENS BOROUGH                                                                                                                                                                                                                       |            
|MADISON COUNTY                                                                                                                                                                                                                       |            
|MARION COUNTY TREASURER                                                                                                                                                                                                              |            
|MCLEAN COUNTY LICENSE FEE                                                                                                                                                                                                            |            
|MERCER COUNTY FISCAL COURT                                                                                                                                                                                                           |            
|MICHIGAN DEPARTMENT OF REVENUE                                                                                                                                                                                                       |            
|MIFFCO TAX SERVICE INC                                                                                                                                                                                                               |            
|MINERVA VILLAGE INCOME TAX                                                                                                                                                                                                           |            
|MISSISSIPPI STATE TAX COMMISSN                                                                                                                                                                                                       |            
|MONTANA DEPARTMENT OF REVENUE                                                                                                                                                                                                        |            
|MONTGOMERY COUNTY                                                                                                                                                                                                                    |            
|MOREHEAD DIRECTOR OF FIN                                                                                                                                                                                                             |            
|MT STERLING                                                                                                                                                                                                                          |            

24

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|ADELPHIA COMMUNICATIONS CORPORATION, et al.
     (DEBTORS-IN-POSSESSION)
     BANKRUPTCY COURT REPORTING SCHEDULES
     Schedule II
     Court Reporting schedules for Payroll Taxes Paid
     for the Month Ended December 31, 2002 | Page 5 of 6
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | -----------
|
|                                                                                                                                                                                                                                     |            
|NEBRASKA DEPARTMENT OF REVENUE                                                                                                                                                                                                       |            
|NICHOLASVILLE TREASURER                                                                                                                                                                                                              |            
|NORTH CAROLINA DEPT OF REVENUE                                                                                                                                                                                                       |            
|NORTHWESTERN SD                                                                                                                                                                                                                      |            
|OCCUPATIONAL TAX ADMINISTRATION                                                                                                                                                                                                      |            
|PHILADELPHIA DEPT OF REV                                                                                                                                                                                                             |            
|POWELL COUNTY                                                                                                                                                                                                                        |            
|PUNXSUTAWNEY BORO                                                                                                                                                                                                                    |            
|RECEIVER OF TAXES                                                                                                                                                                                                                    |            
|RICHLAND TOWNSHIP                                                                                                                                                                                                                    |            
|RITA                                                                                                                                                                                                                                 |            
|ROCHESTER BORO SD                                                                                                                                                                                                                    |            
|ROWAN COUNTY FINANCE                                                                                                                                                                                                                 |            
|SANDY TOWNSHIP                                                                                                                                                                                                                       |            
|SCOTT COUNTY OCCUPA TAX                                                                                                                                                                                                              |            
|SCOTT COUNTY SCHOOL DISTRICT                                                                                                                                                                                                         |            
|SHEFFIELD LAKE CITY INCOME TAX                                                                                                                                                                                                       |            
|SOMERSET                                                                                                                                                                                                                             |            
|STATE OF ARKANSAS                                                                                                                                                                                                                    |            
|STATE OF MARYLAND                                                                                                                                                                                                                    |            
|SUSAN ROBERTS                                                                                                                                                                                                                        |            
|TREASURER CITY OF OWENSBORO                                                                                                                                                                                                          |            
|TYRONE AREA SCHOOL DISTRICT                                                                                                                                                                                                          |            
|UTAH STATE TAX COMMISSION                                                                                                                                                                                                            |            
|VILLAGE OF ABERDEEN                                                                                                                                                                                                                  |            
|VILLAGE OF DUBLIN                                                                                                                                                                                                                    |            
|VILLAGE OF MILLERSBURG                                                                                                                                                                                                               |            
|VILLAGE OF MINSTER                                                                                                                                                                                                                   |            
|VILLAGE OF NORTH KINGSVILLE                                                                                                                                                                                                          |            
|VILLAGE OF WEST UNITY                                                                                                                                                                                                                |            
|WAUSEON INCOME TAX DEPARTMENT                                                                                                                                                                                                        |            
|WEST VIRGINIA DEPT OF TAX & REV                                                                                                                                                                                                      |            
|WOODFORD COUNTY                                                                                                                                                                                                                      |            
|ASHLAND FINANCIAL DEPARTMENT                                                                                                                                                                                                         |            

25

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|ADELPHIA COMMUNICATIONS CORPORATION, et al.
     (DEBTORS-IN-POSSESSION)
     BANKRUPTCY COURT REPORTING SCHEDULES
     Schedule II
     Court Reporting schedules for Payroll Taxes Paid
     for the Month Ended December 31, 2002 | Page 6 of 6
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | -----------
|
|                                                                                                                                                                                                                                     |            
|BETHEL PARK BOROUGH                                                                                                                                                                                                                  |            
|BLAIRSVILLE BORO                                                                                                                                                                                                                     |            
|CENTRAL COLLECTION AGENCY                                                                                                                                                                                                            |            
|CITY OF CHILLICOTHE                                                                                                                                                                                                                  |            
|DEFIANCE CITY INCOME TAX                                                                                                                                                                                                             |            
|LOUISVILLE/JEFFERSON COUNTY                                                                                                                                                                                                          |            
|SCHOOL DISTRICT INCOME TAX                                                                                                                                                                                                           |            
|CENTRAL TAX BUREAU                                                                                                                                                                                                                   |            
|INTERNAL REVENUE SERVICE                                                                                                                                                                                                             |            
|STATE OF ALABAMA                                                                                                                                                                                                                     |            
|STATE OF ARIZONA                                                                                                                                                                                                                     |            
|STATE OF CALIFORNIA                                                                                                                                                                                                                  |            
|STATE OF COLORADO                                                                                                                                                                                                                    |            
|STATE OF CONNECTICUT                                                                                                                                                                                                                 |            
|STATE OF DELAWARE                                                                                                                                                                                                                    |            
|STATE OF GEORGIA                                                                                                                                                                                                                     |            
|STATE OF IDAHO                                                                                                                                                                                                                       |            
|STATE OF ILLINOIS                                                                                                                                                                                                                    |            
|STATE OF INDIANA                                                                                                                                                                                                                     |            
|STATE OF KANSAS                                                                                                                                                                                                                      |            
|STATE OF KENTUCKY                                                                                                                                                                                                                    |            
|STATE OF MAINE                                                                                                                                                                                                                       |            
|STATE OF MASSACHUSETTS                                                                                                                                                                                                               |            
|STATE OF NEW JERSEY                                                                                                                                                                                                                  |            
|STATE OF NEW YORK                                                                                                                                                                                                                    |            
|STATE OF OHIO                                                                                                                                                                                                                        |            
|STATE OF OKLAHOMA                                                                                                                                                                                                                    |            
|STATE OF PENNSYLVANIA                                                                                                                                                                                                                |            
|STATE OF RHODE ISLAND                                                                                                                                                                                                                |            
|STATE OF SOUTH CAROLINA                                                                                                                                                                                                              |            
|STATE OF VERMONT                                                                                                                                                                                                                     |            
|STATE OF VIRGINIA                                                                                                                                                                                                                    |            
|STATE OF WISCONSIN                                                                                                                                                                                                                   |            
|                                                                                                                                                                                                                                     |            
|TOTAL                                                                                                                                                                                                                                |            
|                                                                                                                                                                                                                                     |            

26

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|ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
BANKRUPTCY COURT REPORTING SCHEDULES
Schedule III
Court Reporting schedules for Sales and Other Taxes Due and Gross Taxable Sales
for the Month Ended December 31, 2002 | Page 1 of 9
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | -----------
|
|ADMINISTRATOR ID TRS FUND                                                                                                                                                                                                                   |            
|ALABAMA DEPT. OF REVENUE                                                                                                                                                                                                                    |            
|ALBANY COUNTY                                                                                                                                                                                                                               |            
|ALBEMARLE COUNTY                                                                                                                                                                                                                            |            
|AMHERST COUNTY TREASURER                                                                                                                                                                                                                    |            
|ARIZONA DEPARTMENT OF REVENUE                                                                                                                                                                                                               |            
|ASHLAND INDEPENDENT BOARD OF EDUCATION                                                                                                                                                                                                      |            
|AUGUSTA COUNTY                                                                                                                                                                                                                              |            
|BANK OF AMERICA                                                                                                                                                                                                                             |            
|BATH COUNTY SCHOOL DISTRICT                                                                                                                                                                                                                 |            
|BEDFORD CITY                                                                                                                                                                                                                                |            
|BEDFORD COUNTY                                                                                                                                                                                                                              |            
|BEREA COUNTY SCHOOL DISTRICT                                                                                                                                                                                                                |            
|BLACKSBURG                                                                                                                                                                                                                                  |            
|BOARD OF EQUALIZATION                                                                                                                                                                                                                       |            
|BOTETOURT COUNTY TREASURER                                                                                                                                                                                                                  |            
|BOURBON COUNTY SCHOOL DISTRICT                                                                                                                                                                                                              |            
|BOYD COUNTY SCHOOL DISTRICT                                                                                                                                                                                                                 |            
|BOYLE COUNTY SCHOOL DISTRICT                                                                                                                                                                                                                |            
|BREATHITT COUNTY SCHOOL DISTRICT                                                                                                                                                                                                            |            
|BRECKINRIDGE COUNTY BOARD OF EDUCATION                                                                                                                                                                                                      |            
|BUCHANAN COUNTY TREASURER                                                                                                                                                                                                                   |            
|BUREAU OF TAXATION                                                                                                                                                                                                                          |            
|BURGIN INDEPENDENT BOARD OF EDUCATION                                                                                                                                                                                                       |            
|BUTLER COUNTY SCHOOL DISTRICT                                                                                                                                                                                                               |            
|CA TELECONNECT FUND                                                                                                                                                                                                                         |            
|CAMPBELL COUNTY TREASURER                                                                                                                                                                                                                   |            
|CAROLE MATTHEWS, TREASURER                                                                                                                                                                                                                  |            
|CARTER COUNTY SCHOOL DISTRICT                                                                                                                                                                                                               |            
|CATTARAUGUS COUNTY                                                                                                                                                                                                                          |            
|CCHCF-A                                                                                                                                                                                                                                     |            
|CHARLOTTESVILLE CITY TREASURER                                                                                                                                                                                                              |            
|CHAUTAUQUA COUNTY DIRECTOR OF FINANCE                                                                                                                                                                                                       |            
|CHCF-B                                                                                                                                                                                                                                      |            
|CHESTERFIELD COUNTY                                                                                                                                                                                                                         |            
|CHIEF FISCAL OFFICER                                                                                                                                                                                                                        |            

27

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|ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
BANKRUPTCY COURT REPORTING SCHEDULES
Schedule III
Court Reporting schedules for Sales and Other Taxes Due and Gross Taxable Sales
for the Month Ended December 31, 2002 | Page 2 of 9
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | -----------
|
|                                                                                                                                                                                                                                            |            
|CHRISTIANSBURG CITY                                                                                                                                                                                                                         |            
|CHRISTIANSBURG, TOWN OF                                                                                                                                                                                                                     |            
|CITY OF ALAHAMBRA                                                                                                                                                                                                                           |            
|CITY OF ALAMEDA                                                                                                                                                                                                                             |            
|CITY OF ALBION                                                                                                                                                                                                                              |            
|CITY OF ARCADIA                                                                                                                                                                                                                             |            
|CITY OF ARCATA                                                                                                                                                                                                                              |            
|CITY OF ARLINGTON                                                                                                                                                                                                                           |            
|CITY OF ASOTIN                                                                                                                                                                                                                              |            
|CITY OF AURORA                                                                                                                                                                                                                              |            
|CITY OF BALDWIN PARK                                                                                                                                                                                                                        |            
|CITY OF BEAUMONT                                                                                                                                                                                                                            |            
|CITY OF BELLFLOWER                                                                                                                                                                                                                          |            
|CITY OF BERKELEY                                                                                                                                                                                                                            |            
|CITY OF BOTHELL                                                                                                                                                                                                                             |            
|CITY OF BRAWLEY                                                                                                                                                                                                                             |            
|CITY OF BREMERTON                                                                                                                                                                                                                           |            
|CITY OF BURBANK                                                                                                                                                                                                                             |            
|CITY OF CALABASAS                                                                                                                                                                                                                           |            
|CITY OF CHARLOTTESVILLE                                                                                                                                                                                                                     |            
|CITY OF CHULA VISTA                                                                                                                                                                                                                         |            
|CITY OF CLAREMONT                                                                                                                                                                                                                           |            
|CITY OF CLOVERDALE                                                                                                                                                                                                                          |            
|CITY OF COLFAX                                                                                                                                                                                                                              |            
|CITY OF COLORADO SPRINGS                                                                                                                                                                                                                    |            
|CITY OF COVINA                                                                                                                                                                                                                              |            
|CITY OF CULVER CITY                                                                                                                                                                                                                         |            
|CITY OF DEER PARK                                                                                                                                                                                                                           |            
|CITY OF DESERT HOT SPRINGS                                                                                                                                                                                                                  |            
|CITY OF DOWNEY                                                                                                                                                                                                                              |            
|CITY OF EDMONDS                                                                                                                                                                                                                             |            
|CITY OF EL MONTE                                                                                                                                                                                                                            |            
|CITY OF EL SEGUNDO                                                                                                                                                                                                                          |            
|CITY OF ELK GROVE                                                                                                                                                                                                                           |            
|CITY OF EVERETT                                                                                                                                                                                                                             |            

28

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|ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
BANKRUPTCY COURT REPORTING SCHEDULES
Schedule III
Court Reporting schedules for Sales and Other Taxes Due and Gross Taxable Sales
for the Month Ended December 31, 2002 | Page 3 of 9
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | -----------
|
|                                                                                                                                                                                                                                            |            
|CITY OF FONTANA                                                                                                                                                                                                                             |            
|CITY OF GARDENA                                                                                                                                                                                                                             |            
|CITY OF GLENDALE                                                                                                                                                                                                                            |            
|CITY OF GUNNISON                                                                                                                                                                                                                            |            
|CITY OF HARRISONBURG TREASURER                                                                                                                                                                                                              |            
|CITY OF HAWTHORNE                                                                                                                                                                                                                           |            
|CITY OF HERMOSA                                                                                                                                                                                                                             |            
|CITY OF HERMOSA BEACH                                                                                                                                                                                                                       |            
|CITY OF HOLTVILLE                                                                                                                                                                                                                           |            
|CITY OF HUNTINGTON BEACH                                                                                                                                                                                                                    |            
|CITY OF HUNTINGTON PARK                                                                                                                                                                                                                     |            
|CITY OF INDIO                                                                                                                                                                                                                               |            
|CITY OF INGLEWOOD                                                                                                                                                                                                                           |            
|CITY OF KALAMA                                                                                                                                                                                                                              |            
|CITY OF KELSO                                                                                                                                                                                                                               |            
|CITY OF KENT                                                                                                                                                                                                                                |            
|CITY OF KIRKLAND                                                                                                                                                                                                                            |            
|CITY OF LA HABRA                                                                                                                                                                                                                            |            
|CITY OF LA PALMA                                                                                                                                                                                                                            |            
|CITY OF LA VERNE                                                                                                                                                                                                                            |            
|CITY OF LAKEWOOD                                                                                                                                                                                                                            |            
|CITY OF LEXINGTON                                                                                                                                                                                                                           |            
|CITY OF LONG BEACH                                                                                                                                                                                                                          |            
|CITY OF LONGVIEW                                                                                                                                                                                                                            |            
|CITY OF LOS ANGELES                                                                                                                                                                                                                         |            
|CITY OF LYNWOOD                                                                                                                                                                                                                             |            
|CITY OF MALIBU                                                                                                                                                                                                                              |            
|CITY OF MARTINVILLE                                                                                                                                                                                                                         |            
|CITY OF MAYWOOD                                                                                                                                                                                                                             |            
|CITY OF MODESTO                                                                                                                                                                                                                             |            
|CITY OF MONTCLAIR                                                                                                                                                                                                                           |            
|CITY OF MONTEREY PARK                                                                                                                                                                                                                       |            
|CITY OF MORENO VALLEY                                                                                                                                                                                                                       |            
|CITY OF MOUNTAIN VIEW                                                                                                                                                                                                                       |            

29

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|ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
BANKRUPTCY COURT REPORTING SCHEDULES
Schedule III
Court Reporting schedules for Sales and Other Taxes Due and Gross Taxable Sales
for the Month Ended December 31, 2002 | Page 4 of 9
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | -----------
|
|                                                                                                                                                                                                                                            |            
|CITY OF MUKILTEO                                                                                                                                                                                                                            |            
|CITY OF NORWALK                                                                                                                                                                                                                             |            
|CITY OF OAKLAND                                                                                                                                                                                                                             |            
|CITY OF OLYMPIA                                                                                                                                                                                                                             |            
|CITY OF PALM SPRINGS                                                                                                                                                                                                                        |            
|CITY OF PALO ALTO                                                                                                                                                                                                                           |            
|CITY OF PALOUSE                                                                                                                                                                                                                             |            
|CITY OF PARAMOUNT                                                                                                                                                                                                                           |            
|CITY OF PASADENA                                                                                                                                                                                                                            |            
|CITY OF PICO RIVERA                                                                                                                                                                                                                         |            
|CITY OF PLACENTIA                                                                                                                                                                                                                           |            
|CITY OF POMONA                                                                                                                                                                                                                              |            
|CITY OF PORT HUENEME                                                                                                                                                                                                                        |            
|CITY OF PORTERVILLE                                                                                                                                                                                                                         |            
|CITY OF PULLMAN                                                                                                                                                                                                                             |            
|CITY OF REDMOND                                                                                                                                                                                                                             |            
|CITY OF REDONDO BEACH                                                                                                                                                                                                                       |            
|CITY OF RICHMOND                                                                                                                                                                                                                            |            
|CITY OF RIVERSIDE                                                                                                                                                                                                                           |            
|CITY OF ROANOKE                                                                                                                                                                                                                             |            
|CITY OF SACRAMENTO                                                                                                                                                                                                                          |            
|CITY OF SALEM                                                                                                                                                                                                                               |            
|CITY OF SALINAS                                                                                                                                                                                                                             |            
|CITY OF SAN BERNARDINO                                                                                                                                                                                                                      |            
|CITY OF SAN BUENAVENTURA                                                                                                                                                                                                                    |            
|CITY OF SAN GABRIEL                                                                                                                                                                                                                         |            
|CITY OF SAN JOSE                                                                                                                                                                                                                            |            
|CITY OF SAN LUIS OBISPO                                                                                                                                                                                                                     |            
|CITY OF SANTA ANA                                                                                                                                                                                                                           |            
|CITY OF SANTA BARBARA                                                                                                                                                                                                                       |            
|CITY OF SANTA MONICA                                                                                                                                                                                                                        |            
|CITY OF SANTA ROSA                                                                                                                                                                                                                          |            
|CITY OF SEAL BEACH                                                                                                                                                                                                                          |            
|CITY OF SEATTLE                                                                                                                                                                                                                             |            
|CITY OF SEQUIM                                                                                                                                                                                                                              |            

30

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|ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
BANKRUPTCY COURT REPORTING SCHEDULES
Schedule III
Court Reporting schedules for Sales and Other Taxes Due and Gross Taxable Sales
for the Month Ended December 31, 2002 | Page 5 of 9
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | -----------
|
|                                                                                                                                                                                                                                            |            
|CITY OF SIERRA MADRE                                                                                                                                                                                                                        |            
|CITY OF SOUTH PASADENA                                                                                                                                                                                                                      |            
|CITY OF SPOKANE                                                                                                                                                                                                                             |            
|CITY OF STANTON                                                                                                                                                                                                                             |            
|CITY OF SUNNYVALE                                                                                                                                                                                                                           |            
|CITY OF TACOMA                                                                                                                                                                                                                              |            
|CITY OF TORRANCE                                                                                                                                                                                                                            |            
|CITY OF TURNWATER                                                                                                                                                                                                                           |            
|CITY OF VALLEJO                                                                                                                                                                                                                             |            
|CITY OF VANCOUVER                                                                                                                                                                                                                           |            
|CITY OF VENTURA                                                                                                                                                                                                                             |            
|CITY OF WAYNESBORO                                                                                                                                                                                                                          |            
|CITY OF WESTPORT                                                                                                                                                                                                                            |            
|CITY OF WHITTIER                                                                                                                                                                                                                            |            
|CITY OF WINCHESTER                                                                                                                                                                                                                          |            
|CITY OF WINLOCK                                                                                                                                                                                                                             |            
|CITY OF WOODLAND                                                                                                                                                                                                                            |            
|CITY OF ZILLAH                                                                                                                                                                                                                              |            
|CITY TREASURER                                                                                                                                                                                                                              |            
|CLARKE COUNTY                                                                                                                                                                                                                               |            
|CLINTON COUNTY TREASURER                                                                                                                                                                                                                    |            
|COLORADO DEPT. OF REVENUE                                                                                                                                                                                                                   |            
|COLUMBIA COUNTY TREASURER                                                                                                                                                                                                                   |            
|COMMISSIONER OF REVENUE SERVICES                                                                                                                                                                                                            |            
|COMMONWEALTH OF MASSACHUSETTS                                                                                                                                                                                                               |            
|COMPTROLLER OF MARYLAND                                                                                                                                                                                                                     |            
|COMPTROLLER, CITY OF BUFFALO                                                                                                                                                                                                                |            
|COUNTY OF ALBEMARLE                                                                                                                                                                                                                         |            
|COUNTY OF MONTGOMERY                                                                                                                                                                                                                        |            
|CULPEPPER COUNTY TREASURER                                                                                                                                                                                                                  |            
|DANVILLE INDEPENDENT SCHOOL DISTRICT                                                                                                                                                                                                        |            
|DAVIESS COUNTY BOARD OF EDUCATION                                                                                                                                                                                                           |            
|DAVIESS COUNTY SCHOOL DISTRICT                                                                                                                                                                                                              |            
|DEPARTMENT OF TAX & REVENUE (WEST VIRGINIA)                                                                                                                                                                                                 |            
|ELLIOT COUNTY SCHOOL DISTRICT                                                                                                                                                                                                               |            

31

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|ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
BANKRUPTCY COURT REPORTING SCHEDULES
Schedule III
Court Reporting schedules for Sales and Other Taxes Due and Gross Taxable Sales
for the Month Ended December 31, 2002 | Page 6 of 9
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | -----------
|
|                                                                                                                                                                                                                                            |            
|ERIE COUNTY COMPTROLLER                                                                                                                                                                                                                     |            
|ESSEX COUNTY TREASURER                                                                                                                                                                                                                      |            
|FAUQUIER COUNTY                                                                                                                                                                                                                             |            
|FLORIDA CST FUND                                                                                                                                                                                                                            |            
|FLORIDA DEPARTMENT OF REVENUE                                                                                                                                                                                                               |            
|FRANKLIN COUNTY PUBLIC SAFETY                                                                                                                                                                                                               |            
|FRANKLIN COUNTY SCHOOL DISTRICT                                                                                                                                                                                                             |            
|FREDERICK COUNTY                                                                                                                                                                                                                            |            
|GARRARD COUNTY SCHOOL DISTRICT                                                                                                                                                                                                              |            
|GENESEE, COUNTY OF                                                                                                                                                                                                                          |            
|GEORGIA DEPARTMENT OF REVENUE                                                                                                                                                                                                               |            
|GREENE COUNTY                                                                                                                                                                                                                               |            
|HALIFAX COUNTY TREASURER                                                                                                                                                                                                                    |            
|HANCOCK COUNTY BOARD OF EDUCATION                                                                                                                                                                                                           |            
|HANOVER COUNTY                                                                                                                                                                                                                              |            
|HANOVER COUNTY TREASURER                                                                                                                                                                                                                    |            
|HARLAN COUNTY SCHOOL DISTRICT                                                                                                                                                                                                               |            
|HARRISON COUNTY SCHOOL DISTRICT                                                                                                                                                                                                             |            
|HARRODSBURG INDEPENDENT BOARD OF EDUCATION                                                                                                                                                                                                  |            
|HENDERSON COUNTY BOARD OF EDUCATION                                                                                                                                                                                                         |            
|HENRICO COUNTY                                                                                                                                                                                                                              |            
|HENRY COUNTY TREASURER                                                                                                                                                                                                                      |            
|ID USF                                                                                                                                                                                                                                      |            
|IDAHO STATE TAX COMMISSION                                                                                                                                                                                                                  |            
|IL DEPT OF REVENUE                                                                                                                                                                                                                          |            
|ILLINOIS DEPARTMENT OF REVENUE                                                                                                                                                                                                              |            
|INDIANA DEPARTMENT OF REVENUE                                                                                                                                                                                                               |            
|INTERNAL REVENUE SERVICE                                                                                                                                                                                                                    |            
|JACKSON INDEPENDENT SCHOOLS                                                                                                                                                                                                                 |            
|JESSAMINE COUNTY BOARD OF EDUCATION                                                                                                                                                                                                         |            
|KANSAS DEPT. OF REVENUE                                                                                                                                                                                                                     |            
|KENTON COUNTY SCHOOL DISTRICT                                                                                                                                                                                                               |            
|KENTUCKY REVENUE CABINET                                                                                                                                                                                                                    |            

32

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|ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
BANKRUPTCY COURT REPORTING SCHEDULES
Schedule III
Court Reporting schedules for Sales and Other Taxes Due and Gross Taxable Sales
for the Month Ended December 31, 2002 | Page 7 of 9
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | -----------
|
|                                                                                                                                                                                                                                            |            
|LAUREL COUNTY SCHOOL DISTRICT                                                                                                                                                                                                               |            
|LEE COUNTY SCHOOL DISTRICT                                                                                                                                                                                                                  |            
|LESLIE COUNTY SCHOOL DISTRICT                                                                                                                                                                                                               |            
|LETCHER COUNTY BOARD OF EDUCATION                                                                                                                                                                                                           |            
|LEWIS COUNTY BOARD OF EDUCATION                                                                                                                                                                                                             |            
|LEWIS COUNTY SCHOOL DISTRICT                                                                                                                                                                                                                |            
|LINCOLN COUNTY BOARD OF EDUCATION                                                                                                                                                                                                           |            
|LOGAN COUNTY SCHOOL DISTRICT                                                                                                                                                                                                                |            
|LYNCHBURG, CITY OF                                                                                                                                                                                                                          |            
|MADISON COUNTY SCHOOL DISTRICT                                                                                                                                                                                                              |            
|MAINE REVENUE SERVICES                                                                                                                                                                                                                      |            
|MANAGER OF REVENUE                                                                                                                                                                                                                          |            
|MARION COUNTY BOARD OF EDUCATION                                                                                                                                                                                                            |            
|MARTINSVILLE, CITY OF - TREASURER                                                                                                                                                                                                           |            
|MCLEAN COUNTY SCHOOL DISTRICT                                                                                                                                                                                                               |            
|MENIFEE COUNTY SCHOOL DISTRICT                                                                                                                                                                                                              |            
|MERCER COUNTY SCHOOL DISTRICT                                                                                                                                                                                                               |            
|MISSISSIPPI STATE TAX COMMISSION                                                                                                                                                                                                            |            
|MONTGOMERY COUNTY 911                                                                                                                                                                                                                       |            
|MONTGOMERY COUNTY TREASURER                                                                                                                                                                                                                 |            
|MORGAN COUNTY SCHOOL DISTRICT                                                                                                                                                                                                               |            
|MTEAF                                                                                                                                                                                                                                       |            
|NC DEPARTMENT OF REVENUE                                                                                                                                                                                                                    |            
|NECA KUSF                                                                                                                                                                                                                                   |            
|NECA VUSF                                                                                                                                                                                                                                   |            
|NELSON COUNTY BOARD OF EDUCATION                                                                                                                                                                                                            |            
|NICHOLAS COUNTY SCHOOL DISTRICT                                                                                                                                                                                                             |            
|NJ DIVISION OF TAXATION                                                                                                                                                                                                                     |            
|NORTON CITY OF                                                                                                                                                                                                                              |            
|NYS ESTIMATED CORPORATION TAX                                                                                                                                                                                                               |            
|NYS SALES TAX PROCESSING                                                                                                                                                                                                                    |            
|OHIO COUNTY SCHOOL DISTRICT                                                                                                                                                                                                                 |            
|OKLAHOMA TAX COMMISSION                                                                                                                                                                                                                     |            
|ORLEANS COUNTY TREASURER                                                                                                                                                                                                                    |            

33

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|ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
BANKRUPTCY COURT REPORTING SCHEDULES
Schedule III
Court Reporting schedules for Sales and Other Taxes Due and Gross Taxable Sales
for the Month Ended December 31, 2002 | Page 8 of 9
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | -----------
|
|                                                                                                                                                                                                                                            |            
|OSET                                                                                                                                                                                                                                        |            
|OWENSBORO BOARD OF EDUCATION                                                                                                                                                                                                                |            
|OWSLEY COUNTY BOARD OF EDUCATION                                                                                                                                                                                                            |            
|PA DEPARTMENT OF REVENUE                                                                                                                                                                                                                    |            
|PA DEPARTMENT OF REVENUE                                                                                                                                                                                                                    |            
|PA DEPT. OF REVENUE                                                                                                                                                                                                                         |            
|PAGE COUNTY                                                                                                                                                                                                                                 |            
|PARIS INDEPENDENT SCHOOL DISTRICT                                                                                                                                                                                                           |            
|PERRY COUNTY SCHOOL DISTRICT                                                                                                                                                                                                                |            
|PITTSYLVANIA COUNTY                                                                                                                                                                                                                         |            
|POWELL COUNTY SCHOOL DISTRICT                                                                                                                                                                                                               |            
|POWHATTAN COUNTY TREASURER                                                                                                                                                                                                                  |            
|PULASKI COUNTY TREASURER                                                                                                                                                                                                                    |            
|PULASKI, TOWN OF                                                                                                                                                                                                                            |            
|RADFORD COUNTY                                                                                                                                                                                                                              |            
|RHODE ISLAND DIVISION OF TAXATION                                                                                                                                                                                                           |            
|ROANOKE COUNTY                                                                                                                                                                                                                              |            
|ROCKCASTLE COUNTY SCHOOL DISTRICT                                                                                                                                                                                                           |            
|RUSSELL INDEPENDENT SCHOOL DISTRICT                                                                                                                                                                                                         |            
|SARATOGA COUNTY TREASURER                                                                                                                                                                                                                   |            
|SCHENECTADY COUNTY                                                                                                                                                                                                                          |            
|SCHOHARIE COUNTY TREASURER                                                                                                                                                                                                                  |            
|SCOTT COUNTY SCHOOL DISTRICT                                                                                                                                                                                                                |            
|SOUTH CAROLINA DEPT. OF REVENUE                                                                                                                                                                                                             |            
|SPOTSYLVANIA COUNTY                                                                                                                                                                                                                         |            
|STATE OF CONNECTICUT                                                                                                                                                                                                                        |            
|STATE OF MICHIGAN                                                                                                                                                                                                                           |            
|STATE OF NEW HAMPSHIRE                                                                                                                                                                                                                      |            
|STATE TAX DEPARTMENT                                                                                                                                                                                                                        |            
|STAUNTON COUNTY                                                                                                                                                                                                                             |            
|TAZEWELL COUNTY                                                                                                                                                                                                                             |            
|TEXAS COMPTROLLER OF PUBLIC ACCOUNTS                                                                                                                                                                                                        |            
|TN DEPARTMENT OF REVENUE                                                                                                                                                                                                                    |            
|TOWN OF BLACKSBURG                                                                                                                                                                                                                          |            

34

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|ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
BANKRUPTCY COURT REPORTING SCHEDULES
Schedule III
Court Reporting schedules for Sales and Other Taxes Due and Gross Taxable Sales
for the Month Ended December 31, 2002 | Page 9 of 9
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | -----------
|
|                                                                                                                                                                                                                                            |            
|TOWN OF MT CRESTED BUTTE                                                                                                                                                                                                                    |            
|TOWN OF SOUTH BOSTON                                                                                                                                                                                                                        |            
|TOWN OF VINTON                                                                                                                                                                                                                              |            
|TREASURER STATE OF MAINE                                                                                                                                                                                                                    |            
|TREASURER STATE OF OHIO                                                                                                                                                                                                                     |            
|UNION COUNTY SCHOOL DISTRICT                                                                                                                                                                                                                |            
|VERMONT DEPARTMENT OF TAXES                                                                                                                                                                                                                 |            
|VINTON TREASURER                                                                                                                                                                                                                            |            
|VIRGINIA DEPARTMENT OF TAXATION                                                                                                                                                                                                             |            
|WARREN COUNTY TREASURER                                                                                                                                                                                                                     |            
|WASHINGTON COUNTY ADMINISTRATORS                                                                                                                                                                                                            |            
|WASHINGTON COUNTY BOARD OF EDUCATION                                                                                                                                                                                                        |            
|WASHINGTON DEPT. OF REVENUE                                                                                                                                                                                                                 |            
|WEBSTER COUNTY BOARD OF EDUCATION                                                                                                                                                                                                           |            
|WINCHESTER CITY TREASURER                                                                                                                                                                                                                   |            
|WOLFE COUNTY SCHOOL DISTRICT                                                                                                                                                                                                                |            
|WOODFORD COUNTY BOARD OF EDUCATION                                                                                                                                                                                                          |            
|WYOMING COUNTY TREASURER                                                                                                                                                                                                                    |            
|WYOMING DEPARTMENT OF REVENUE                                                                                                                                                                                                               |            
|WYUSF                                                                                                                                                                                                                                       |            
|                                                                                                                                                                                                                                            |            
|TOTAL                                                                                                                                                                                                                                       |            
|                                                                                                                                                                                                                                            |            

Note (A): The 911 surcharge tax is
based upon the number of phone lines and not as afunction of gross taxable sales.

35

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|ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
BANKRUPTCY COURT REPORTING SCHEDULES
Schedule IV
Court Reporting schedules for Real Estate and Personal Property Taxes Paid
for the Month Ended December 31, 2002 | Page 1 of 5
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | -----------
|
|ALBEMARLE COUNTY                                                                                                                                                                                                                      |            
|ALTAVISTA TOWN                                                                                                                                                                                                                        |            
|AMELIA COUNTY                                                                                                                                                                                                                         |            
|AVAYA FINANCIAL SERVICES                                                                                                                                                                                                              |            
|AVON TOWN                                                                                                                                                                                                                             |            
|BARING PLANTATION TOWN                                                                                                                                                                                                                |            
|BARROW COUNTY TAX COMMISSIONER                                                                                                                                                                                                        |            
|BERTIE COUNTY                                                                                                                                                                                                                         |            
|BETHEL PARK MUNICIPALITY PA                                                                                                                                                                                                           |            
|BLACKBURN CENTER, LLC                                                                                                                                                                                                                 |            
|BLADEN COUNTY                                                                                                                                                                                                                         |            
|BOUNDARY COUNTY TREASURER                                                                                                                                                                                                             |            
|BOYDTON TOWN TREASURER                                                                                                                                                                                                                |            
|BROADWAY TOWN                                                                                                                                                                                                                         |            
|BROOKNEAL TOWN                                                                                                                                                                                                                        |            
|BUCHANAN COUNTY                                                                                                                                                                                                                       |            
|CAL & JOANNE FAMILY LTD PRTNRSP                                                                                                                                                                                                       |            
|CAPITAL PARTNERS, LLC                                                                                                                                                                                                                 |            
|CHARLESTON COUNTY                                                                                                                                                                                                                     |            
|CHASE MANHATTAN MORTGAGE CORP                                                                                                                                                                                                         |            
|CHATHAM TOWN                                                                                                                                                                                                                          |            
|CHEROKEE COUNTY                                                                                                                                                                                                                       |            
|CITY OF BUFFALO                                                                                                                                                                                                                       |            
|CITY OF CHARLOTTESVILLE                                                                                                                                                                                                               |            
|CITY OF DANVILLE                                                                                                                                                                                                                      |            
|CITY OF FREDERICK                                                                                                                                                                                                                     |            
|CITY OF GALAX                                                                                                                                                                                                                         |            
|CITY OF GALAX                                                                                                                                                                                                                         |            
|CITY OF HARTFORD                                                                                                                                                                                                                      |            
|CITY OF LYNCHBURG                                                                                                                                                                                                                     |            
|CITY OF LYNCHBURG                                                                                                                                                                                                                     |            
|CITY OF ROANOKE RAPIDS                                                                                                                                                                                                                |            
|CITY OF SALEM                                                                                                                                                                                                                         |            
|CITY OF WAYNESBORO                                                                                                                                                                                                                    |            
|CITY OF WINCHESTER                                                                                                                                                                                                                    |            
|CLAREMONT                                                                                                                                                                                                                             |            
|CLARKE COUNTY TREASURER                                                                                                                                                                                                               |            

36

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|ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
BANKRUPTCY COURT REPORTING SCHEDULES
Schedule IV
Court Reporting schedules for Real Estate and Personal Property Taxes Paid
for the Month Ended December 31, 2002 | Page 2 of 5
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | -----------
|
|                                                                                                                                                                                                                                      |            
|COLUMBUS COUNTY                                                                                                                                                                                                                       |            
|COLUMBUS COUNTY                                                                                                                                                                                                                       |            
|CORNELIUS TOWN OF                                                                                                                                                                                                                     |            
|COUNTY OF GRAYSON                                                                                                                                                                                                                     |            
|COUNTY OF ROCKINGHAM                                                                                                                                                                                                                  |            
|COUNTY OF ROCKINGHAM                                                                                                                                                                                                                  |            
|CULLMAN COUNTY                                                                                                                                                                                                                        |            
|CULPEPER COUNTY, TREASURER                                                                                                                                                                                                            |            
|DE LAGE LANDEN FINANCIAL SERV                                                                                                                                                                                                         |            
|DILLON COUNTY TREASURER                                                                                                                                                                                                               |            
|DONALD E AND DORIS D BRADLEY                                                                                                                                                                                                          |            
|EAST MIDDLEBURY FIRE DIST. NO 1                                                                                                                                                                                                       |            
|ELKTON TOWN                                                                                                                                                                                                                           |            
|ELMORE COUNTY TAX COLLECTER                                                                                                                                                                                                           |            
|EMPORIA CITY TREASURER                                                                                                                                                                                                                |            
|FLING A. TRAYLOR & ANNETTE C                                                                                                                                                                                                          |            
|FRANKLIN TOWN                                                                                                                                                                                                                         |            
|FREDERICKSBURG CITY TREASURER                                                                                                                                                                                                         |            
|GE CAPITAL FLEET SERVICES                                                                                                                                                                                                             |            
|GLICK BROTHERS LUMBER CO                                                                                                                                                                                                              |            
|GLYNN CNTY. TAX COMMISSIONER                                                                                                                                                                                                          |            
|GRETNA TOWN                                                                                                                                                                                                                           |            
|HARRINGTON TOWN                                                                                                                                                                                                                       |            
|HARRISONBURG CITY                                                                                                                                                                                                                     |            
|HERRY COUNTY TREASURER                                                                                                                                                                                                                |            
|HERTFORD COUNTY TAX OFFICE                                                                                                                                                                                                            |            
|IMPERIAL COUNTY TAX COLLECTOR                                                                                                                                                                                                         |            
|JEFFERSON COUNTY                                                                                                                                                                                                                      |            
|KIR TEMECULA L.P.                                                                                                                                                                                                                     |            
|KOOTENAI COUNTY TR                                                                                                                                                                                                                    |            
|LARRY SCHREDER                                                                                                                                                                                                                        |            
|LATAH COUNTY TAX COLLECTOR                                                                                                                                                                                                            |            
|LEE COUNTY TAX COLLECTOR                                                                                                                                                                                                              |            
|LETCHER COUNTY BOARD OF EDUCATI                                                                                                                                                                                                       |            
|LOS ANGELES COUNTY                                                                                                                                                                                                                    |            
|LOS ANGELES COUNTY CA                                                                                                                                                                                                                 |            

37

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|ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
BANKRUPTCY COURT REPORTING SCHEDULES
Schedule IV
Court Reporting schedules for Real Estate and Personal Property Taxes Paid
for the Month Ended December 31, 2002 | Page 3 of 5
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | -----------
|
|                                                                                                                                                                                                                                      |            
|LOUDOUN COUNTY                                                                                                                                                                                                                        |            
|LUNENBURG COUNTY                                                                                                                                                                                                                      |            
|LURAY TOWN                                                                                                                                                                                                                            |            
|MACCLESFIELD TOWN                                                                                                                                                                                                                     |            
|MADISON COUNTY                                                                                                                                                                                                                        |            
|MECKLENBURG COUNTY                                                                                                                                                                                                                    |            
|MONTGOMERY COUNTY TREASURER                                                                                                                                                                                                           |            
|NASH COUNTY TAX COLLECTOR                                                                                                                                                                                                             |            
|NORTHUMBERLAND COUNTY                                                                                                                                                                                                                 |            
|NORTON CITY TAX COLLECTOR                                                                                                                                                                                                             |            
|OXNARD ST. PROPERTIES, LTD                                                                                                                                                                                                            |            
|PALM BEACH COUNTY TAX COLLECTOR                                                                                                                                                                                                       |            
|PALMYRA TOWN                                                                                                                                                                                                                          |            
|PENNINGTON GAP                                                                                                                                                                                                                        |            
|PITTSTON TOWN                                                                                                                                                                                                                         |            
|POLK COUNTY TREASURE                                                                                                                                                                                                                  |            
|POWHATAN COUNTY TREASURER                                                                                                                                                                                                             |            
|RICHARD M O'BANNON                                                                                                                                                                                                                    |            
|RIVERSIDE COUNTY                                                                                                                                                                                                                      |            
|RIVERSIDE COUNTY                                                                                                                                                                                                                      |            
|ROCKPORT TOWN                                                                                                                                                                                                                         |            
|ROGERS COUNTY TREA                                                                                                                                                                                                                    |            
|ROGERS COUNTY TREA                                                                                                                                                                                                                    |            
|ROLAND VOM DORP                                                                                                                                                                                                                       |            
|SAN BERNARDINO COUNTY TREASURER                                                                                                                                                                                                       |            
|SAN BERNARDINO COUNTY TREASURER                                                                                                                                                                                                       |            
|SAN DIEGO COUNTY                                                                                                                                                                                                                      |            
|SECOND AND MAIN ASSOCIATES                                                                                                                                                                                                            |            
|SEWARD COUNTY TREASURER                                                                                                                                                                                                               |            
|SHENANDOAH TOWN COLLECTOR                                                                                                                                                                                                             |            
|SMYTH COUNTY TREASURER                                                                                                                                                                                                                |            
|SOUTH BRISTOL TOWN                                                                                                                                                                                                                    |            
|ST JOHN PLANTATION                                                                                                                                                                                                                    |            
|ST LUCIE COUNTY                                                                                                                                                                                                                       |            
|STATE TAX DEPARTMENT                                                                                                                                                                                                                  |            
|STOCKBRIDGE TOWN                                                                                                                                                                                                                      |            
|SURRY COUNTY TAX COLLECTOR                                                                                                                                                                                                            |            

38

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|ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
BANKRUPTCY COURT REPORTING SCHEDULES
Schedule IV
Court Reporting schedules for Real Estate and Personal Property Taxes Paid
for the Month Ended December 31, 2002 | Page 4 of 5
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | -----------
|
|                                                                                                                                                                                                                                      |            
|THE LESTER GROUP INC                                                                                                                                                                                                                  |            
|THOMASTON TOWN                                                                                                                                                                                                                        |            
|TIMBERVILLE TOWN COLLECTOR                                                                                                                                                                                                            |            
|TOWN OF ADDISON                                                                                                                                                                                                                       |            
|TOWN OF ARLINGTON                                                                                                                                                                                                                     |            
|TOWN OF BERRYVILLE                                                                                                                                                                                                                    |            
|TOWN OF BLACKSBURG                                                                                                                                                                                                                    |            
|TOWN OF BLUE HILL                                                                                                                                                                                                                     |            
|TOWN OF BRIDGEWATER                                                                                                                                                                                                                   |            
|TOWN OF BUCKFIELD                                                                                                                                                                                                                     |            
|TOWN OF CAMPTON                                                                                                                                                                                                                       |            
|TOWN OF CEDAR BLUFF                                                                                                                                                                                                                   |            
|TOWN OF CHESTERVILLE                                                                                                                                                                                                                  |            
|TOWN OF CHILMARK                                                                                                                                                                                                                      |            
|TOWN OF COEBURN                                                                                                                                                                                                                       |            
|TOWN OF DAVIDSON                                                                                                                                                                                                                      |            
|TOWN OF EASTON                                                                                                                                                                                                                        |            
|TOWN OF EDGARTOWN                                                                                                                                                                                                                     |            
|TOWN OF FRONT ROYAL                                                                                                                                                                                                                   |            
|TOWN OF GIBSON                                                                                                                                                                                                                        |            
|TOWN OF GREENWOOD                                                                                                                                                                                                                     |            
|TOWN OF HURT                                                                                                                                                                                                                          |            
|TOWN OF INDEPENDENCE                                                                                                                                                                                                                  |            
|TOWN OF LEE                                                                                                                                                                                                                           |            
|TOWN OF LITTLETON TAX COLLECTOR                                                                                                                                                                                                       |            
|TOWN OF LONDONDERRY                                                                                                                                                                                                                   |            
|TOWN OF LONDONDERRY                                                                                                                                                                                                                   |            
|TOWN OF ORANGE                                                                                                                                                                                                                        |            
|TOWN OF PARIS                                                                                                                                                                                                                         |            
|TOWN OF PULASKI                                                                                                                                                                                                                       |            
|TOWN OF RICHLANDS                                                                                                                                                                                                                     |            
|TOWN OF RUMNEY                                                                                                                                                                                                                        |            
|TOWN OF SORRENTO                                                                                                                                                                                                                      |            
|TOWN OF SOUTH BOSTON                                                                                                                                                                                                                  |            
|TOWN OF STANLEY                                                                                                                                                                                                                       |            
|TOWN OF STEPHENS CITY                                                                                                                                                                                                                 |            

39

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|ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
BANKRUPTCY COURT REPORTING SCHEDULES
Schedule IV
Court Reporting schedules for Real Estate and Personal Property Taxes Paid
for the Month Ended December 31, 2002 | Page 5 of 5
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | -----------
|
|                                                                                                                                                                                                                                      |            
|TOWN OF STRONG                                                                                                                                                                                                                        |            
|TOWN OF STUART                                                                                                                                                                                                                        |            
|TOWN OF SUTTON                                                                                                                                                                                                                        |            
|TOWN OF VICTORIA                                                                                                                                                                                                                      |            
|TOWN OF WHITEVILLE                                                                                                                                                                                                                    |            
|TOWN OF WOODSTOCK                                                                                                                                                                                                                     |            
|TOWN OF WOODSTOCK                                                                                                                                                                                                                     |            
|TREASURER OF RAPPAHANNOCK CO                                                                                                                                                                                                          |            
|TREASURER OF TAZEWELL COUNTY                                                                                                                                                                                                          |            
|VILLAGE OF SAXTONS RIVER                                                                                                                                                                                                              |            
|WALPOLE TOWN NH                                                                                                                                                                                                                       |            
|WARRENTON TOWN TAX COLLECTOR                                                                                                                                                                                                          |            
|WILKES COUNTY                                                                                                                                                                                                                         |            
|WISE TOWN TAX COLLECTOR                                                                                                                                                                                                               |            
|YADKIN COUNTY                                                                                                                                                                                                                         |            
|                                                                                                                                                                                                                                      |            
|                                                                                                                                                                                                                                      |            
|                                                                                                                                                                                                                                      |            

40

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|ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
BANKRUPTCY COURT REPORTING SCHEDULES
Schedule V
Court Reporting schedules for Sales and Other Taxes Paid
for the Month Ended December 31, 2002 | Page 1 of 8
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | -----------
|
|ALBANY COUNTY                                                                                                                                                                                                      |            
|ALBEMARLE COUNTY                                                                                                                                                                                                   |            
|AMHERST COUNTY                                                                                                                                                                                                     |            
|BOARD OF EQUALIZATION                                                                                                                                                                                              |            
|BOTETOURT COUNTY TREASURER                                                                                                                                                                                         |            
|BUCHANAN COUNTY                                                                                                                                                                                                    |            
|CAMPBELL COUNTY                                                                                                                                                                                                    |            
|CATTARAUGUS COUNTY                                                                                                                                                                                                 |            
|CHESTERFIELD COUNTY                                                                                                                                                                                                |            
|CHIEF FISCAL OFFICER                                                                                                                                                                                               |            
|CITY OF BEDFORD                                                                                                                                                                                                    |            
|CITY OF BUENA VISTA                                                                                                                                                                                                |            
|CITY OF CHARLOTTESVILLE                                                                                                                                                                                            |            
|CITY OF LEXINGTON                                                                                                                                                                                                  |            
|CITY OF LYNCHBURG                                                                                                                                                                                                  |            
|CITY OF MARTINSVILLE                                                                                                                                                                                               |            
|CITY OF RICHMOND                                                                                                                                                                                                   |            
|CITY OF ROANOKE TREASURER                                                                                                                                                                                          |            
|CITY OF SALEM                                                                                                                                                                                                      |            
|CITY OF WINCHESTER                                                                                                                                                                                                 |            
|CLINTON COUNTY TREASURER                                                                                                                                                                                           |            
|COUNTY OF GENESEE                                                                                                                                                                                                  |            
|COUNTY OF HALIFAX                                                                                                                                                                                                  |            
|COUNTY OF PULASKI                                                                                                                                                                                                  |            
|COUNTY OF ROANOKE                                                                                                                                                                                                  |            
|CULPEPER COUNTY TREASURER                                                                                                                                                                                          |            
|DIRECTOR OF FINANCE                                                                                                                                                                                                |            
|ERIE COUNTY COMPTROLLER                                                                                                                                                                                            |            
|ESSEX COUNTY TREASURER                                                                                                                                                                                             |            
|EXECUTIVE DIRECTOR-NHBEC (E-911                                                                                                                                                                                    |            
|FAUQUIER COUNTY TREASURER                                                                                                                                                                                          |            
|FRANKLIN COUNTY PUBLIC SAFETY                                                                                                                                                                                      |            
|GREENE COUNTY                                                                                                                                                                                                      |            
|HANOVER COUNTY TREASURER                                                                                                                                                                                           |            
|HENRICO COUNTY                                                                                                                                                                                                     |            
|HENRY COUNTY TREASURER                                                                                                                                                                                             |            
|MONTGOMERY COUNTY 911                                                                                                                                                                                              |            

41

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|ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
BANKRUPTCY COURT REPORTING SCHEDULES
Schedule V
Court Reporting schedules for Sales and Other Taxes Paid
for the Month Ended December 31, 2002 | Page 2 of 8
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | -----------
|
|                                                                                                                                                                                                                   |            
|MONTGOMERY COUNTY TREASURER                                                                                                                                                                                        |            
|NORTON CITY TAX COLLECTOR                                                                                                                                                                                          |            
|OSET                                                                                                                                                                                                               |            
|PAGE COUNTY                                                                                                                                                                                                        |            
|PITTSYLVANIA COUNTY                                                                                                                                                                                                |            
|POWHATAN COUNTY TREASURER                                                                                                                                                                                          |            
|SARATOGA COUNTY TREASURER                                                                                                                                                                                          |            
|SCHENECTADY COUNTY                                                                                                                                                                                                 |            
|SCHOHARIE COUNTY TREASURER                                                                                                                                                                                         |            
|TAZEWELL COUNTY                                                                                                                                                                                                    |            
|TOWN OF CHRISTIANSBURG                                                                                                                                                                                             |            
|TOWN OF PULASKI                                                                                                                                                                                                    |            
|TREASURER OF SPOTSYLVANIA                                                                                                                                                                                          |            
|TREASURER STATE OF MAINE                                                                                                                                                                                           |            
|VINTON TREASURER                                                                                                                                                                                                   |            
|WARREN COUNTY TREASURER                                                                                                                                                                                            |            
|WYOMING COUNTY NY                                                                                                                                                                                                  |            
|INTERNAL REVENUE SERVICE                                                                                                                                                                                           |            
|INTERNAL REVENUE SERVICE                                                                                                                                                                                           |            
|ALABAMA DEPARTMENT OF REVENUE                                                                                                                                                                                      |            
|CALIFORNIA HIGH COST FUND - A                                                                                                                                                                                      |            
|CALIFORNIA HIGH COST FUND-B                                                                                                                                                                                        |            
|CALIFORNIA TELECONNECT FUND                                                                                                                                                                                        |            
|CITY OF ARCADIA                                                                                                                                                                                                    |            
|CITY OF BEAUMONT                                                                                                                                                                                                   |            
|CITY OF BRAWLEY                                                                                                                                                                                                    |            
|CITY OF CALABASAS                                                                                                                                                                                                  |            
|CITY OF COVINA                                                                                                                                                                                                     |            
|CITY OF CULVER CITY                                                                                                                                                                                                |            
|CITY OF DESERT HOT SPRINGS                                                                                                                                                                                         |            
|CITY OF EL MONTE                                                                                                                                                                                                   |            
|CITY OF EVERETT                                                                                                                                                                                                    |            
|CITY OF FONTANA                                                                                                                                                                                                    |            
|CITY OF HAWTHORNE                                                                                                                                                                                                  |            
|CITY OF HERMOSA BEACH                                                                                                                                                                                              |            
|CITY OF HOLTVILLE                                                                                                                                                                                                  |            
|CITY OF LA HABRA                                                                                                                                                                                                   |            

42

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|ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
BANKRUPTCY COURT REPORTING SCHEDULES
Schedule V
Court Reporting schedules for Sales and Other Taxes Paid
for the Month Ended December 31, 2002 | Page 3 of 8
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | -----------
|
|                                                                                                                                                                                                                   |            
|CITY OF LA VERNE                                                                                                                                                                                                   |            
|CITY OF LONG BEACH                                                                                                                                                                                                 |            
|CITY OF LOS ANGELES                                                                                                                                                                                                |            
|CITY OF MORENO VALLEY                                                                                                                                                                                              |            
|CITY OF PICO RIVERA                                                                                                                                                                                                |            
|CITY OF PLACENTIA                                                                                                                                                                                                  |            
|CITY OF PULLMAN                                                                                                                                                                                                    |            
|CITY OF REDONDO BEACH                                                                                                                                                                                              |            
|CITY OF RIVERSIDE                                                                                                                                                                                                  |            
|CITY OF SACRAMENTO                                                                                                                                                                                                 |            
|CITY OF SAN BERNARDINO                                                                                                                                                                                             |            
|CITY OF SANTA ANA                                                                                                                                                                                                  |            
|CITY OF SANTA BARBARA                                                                                                                                                                                              |            
|CITY OF SANTA MONICA                                                                                                                                                                                               |            
|CITY OF SEAL BEACH                                                                                                                                                                                                 |            
|CITY OF SIERRA MADRE                                                                                                                                                                                               |            
|CITY OF TORRANCE                                                                                                                                                                                                   |            
|CITY OF VALLEJO                                                                                                                                                                                                    |            
|CITY OF VENTURA                                                                                                                                                                                                    |            
|CITY OF WHITTIER                                                                                                                                                                                                   |            
|DEAF TRUST                                                                                                                                                                                                         |            
|FLORIDA DEPT OF REVENUE                                                                                                                                                                                            |            
|IDAHO UNIVERSAL SERVICE FUND                                                                                                                                                                                       |            
|NECA MTEAF                                                                                                                                                                                                         |            
|NECA PAUSF                                                                                                                                                                                                         |            
|NECA TX USF                                                                                                                                                                                                        |            
|NECA VUSF                                                                                                                                                                                                          |            
|NORTH DAKOTA STATE TAX COMMISSI                                                                                                                                                                                    |            
|NYS CORPORATION TAX                                                                                                                                                                                                |            
|NYS CORPORATION TAX                                                                                                                                                                                                |            
|PUBLIC SERVICE COMMISSION                                                                                                                                                                                          |            
|STATE OF NEW HAMPSHIRE                                                                                                                                                                                             |            
|UNIVERSAL LIFETIME TELEPHONE SE                                                                                                                                                                                    |            
|UNIVERSAL SERVICE ADMINSTRATIVE                                                                                                                                                                                    |            
|ARIZONA DEPARTMENT OF REVENUE                                                                                                                                                                                      |            
|BATH COUNTY SCHOOL D                                                                                                                                                                                               |            
|BEREA INDEPENDENT SCHOOL DIST                                                                                                                                                                                      |            

43

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|ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
BANKRUPTCY COURT REPORTING SCHEDULES
Schedule V
Court Reporting schedules for Sales and Other Taxes Paid
for the Month Ended December 31, 2002 | Page 4 of 8
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | -----------
|
|                                                                                                                                                                                                                   |            
|BOARD OF EQUALIZATION                                                                                                                                                                                              |            
|BOURBON COUNTY SCHOOL                                                                                                                                                                                              |            
|BOYLE COUNTY SCHOOL DISTRICT                                                                                                                                                                                       |            
|BREATHITT COUNTY SCH                                                                                                                                                                                               |            
|BURGIN EDUCATION BO                                                                                                                                                                                                |            
|BUTLER COUNTY SCHOOL DISTRICT                                                                                                                                                                                      |            
|CARTER COUNTY SCHOOL                                                                                                                                                                                               |            
|CITY OF AURORA                                                                                                                                                                                                     |            
|CITY OF COLORADO SPRINGS                                                                                                                                                                                           |            
|CITY OF LA HABRA                                                                                                                                                                                                   |            
|CITY OF REDONDO BEACH CA                                                                                                                                                                                           |            
|CITY OF SANTA MONICA                                                                                                                                                                                               |            
|COLORADO DEPARTMENT OF REVENUE                                                                                                                                                                                     |            
|COLORADO DEPT OF REVENUE                                                                                                                                                                                           |            
|COMMONWEALTH OF MASS                                                                                                                                                                                               |            
|COMMONWEALTH OF MASS                                                                                                                                                                                               |            
|COMMONWEALTH OF MASS                                                                                                                                                                                               |            
|COMPTROLLER OF MARYLAND                                                                                                                                                                                            |            
|COMPTROLLER OF MD                                                                                                                                                                                                  |            
|CONNECTICUT DEPT OF REVENUE                                                                                                                                                                                        |            
|DANVILLE INDEPENDENT SCHOOL DIS                                                                                                                                                                                    |            
|DAVIESS CO BOARD OF EDUCATION                                                                                                                                                                                      |            
|ELLIOTT COUNTY SCHOO                                                                                                                                                                                               |            
|FLORIDA DEPT OF REVENUE                                                                                                                                                                                            |            
|FLORIDA DEPT OF REVENUE                                                                                                                                                                                            |            
|FRANKLIN COUNTY SCHOOL DISTRICT                                                                                                                                                                                    |            
|GARRARD COUNTY SCHOOL DISTRICT                                                                                                                                                                                     |            
|GEORGIA DEPARTMENT OF REVENUE                                                                                                                                                                                      |            
|HANCOCK COUNTY BOARD OF                                                                                                                                                                                            |            
|HARLAN COUNTY SCHOOL                                                                                                                                                                                               |            
|HARRISON COUNTY SCHOOL DISTRICT                                                                                                                                                                                    |            
|HARRODSBURG BOARD OF EDUCATION                                                                                                                                                                                     |            
|HENDERSON CO BOARD OF EDUCATION                                                                                                                                                                                    |            
|IDAHO STATE TAX COMMISSION                                                                                                                                                                                         |            
|INDIANA DEPT OF REVENUE                                                                                                                                                                                            |            
|INDIANA DEPT OF REVENUE                                                                                                                                                                                            |            
|JACKSON INDEPENDENT SCHOOLS                                                                                                                                                                                        |            

44

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|ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
BANKRUPTCY COURT REPORTING SCHEDULES
Schedule V
Court Reporting schedules for Sales and Other Taxes Paid
for the Month Ended December 31, 2002 | Page 5 of 8
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | -----------
|
|                                                                                                                                                                                                                   |            
|KANSAS DEPT OF REVENUE                                                                                                                                                                                             |            
|KENTON COUNTY SCHOOL DISTRICT                                                                                                                                                                                      |            
|KENTUCKY REVENUE CABINET                                                                                                                                                                                           |            
|LAUREL COUNTY SCHOOL                                                                                                                                                                                               |            
|LEE COUNTY SCHOOL DI                                                                                                                                                                                               |            
|LESLIE COUNTY SCHOOL                                                                                                                                                                                               |            
|LINCOLN COUNTY BOARD OF EDUCATI                                                                                                                                                                                    |            
|LOGAN COUNTY SCHOOL DISTRICT                                                                                                                                                                                       |            
|MADISON COUNTY SCHOOL DISTRICT                                                                                                                                                                                     |            
|MAINE REVENUE SERVICES                                                                                                                                                                                             |            
|MANAGER OF REVENUE                                                                                                                                                                                                 |            
|MARION COUNTY SCHOOL                                                                                                                                                                                               |            
|MCLEAN COUNTY SCHOOL DISTRICT                                                                                                                                                                                      |            
|MENIFEE COUNTY SCHOO                                                                                                                                                                                               |            
|MERCER COUNTY SCHOOL DISTRICT                                                                                                                                                                                      |            
|MINOLTA CORPORATION                                                                                                                                                                                                |            
|MINOLTA CORPORATION                                                                                                                                                                                                |            
|MINOLTA CORPORATION                                                                                                                                                                                                |            
|MISSISSIPPI STATE TAX COMMISSIO                                                                                                                                                                                    |            
|MORGAN COUNTY SCHOOL                                                                                                                                                                                               |            
|NELSON COUNTY BOARD OF EDUCATIO                                                                                                                                                                                    |            
|NEW JERSEY SALES TAX                                                                                                                                                                                               |            
|NICHOLAS COUNTY SCHO                                                                                                                                                                                               |            
|NORTH CAROLINA DEPT OF REVENUE                                                                                                                                                                                     |            
|NYS SALES TAX PROCESSING                                                                                                                                                                                           |            
|NYS SALES TAX PROCESSING                                                                                                                                                                                           |            
|OHIO COUNTY SCHOOL DISTRICT                                                                                                                                                                                        |            
|OKLAHOMA TAX COMMISSION                                                                                                                                                                                            |            
|OWENSBORO BOARD OF EDUCATION                                                                                                                                                                                       |            
|OWSLEY COUNTY BOARD OF EDUCATIO                                                                                                                                                                                    |            
|PA DEPARTMENT OF REVENUE                                                                                                                                                                                           |            
|PA DEPT. OF REVENUE                                                                                                                                                                                                |            
|PARIS INDEPENDENT SCHOOLS                                                                                                                                                                                          |            
|PERRY COUNTY SCHOOL                                                                                                                                                                                                |            
|POWELL COUNTY SCHOOL                                                                                                                                                                                               |            
|ROCKCASTLE COUNTY SCHOOL                                                                                                                                                                                           |            
|SCOTT COUNTY SCHOOL                                                                                                                                                                                                |            

45

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|ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
BANKRUPTCY COURT REPORTING SCHEDULES
Schedule V
Court Reporting schedules for Sales and Other Taxes Paid
for the Month Ended December 31, 2002 | Page 6 of 8
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | -----------
|
|                                                                                                                                                                                                                   |            
|SOUTH CAROLINA DEPARTMENT OF                                                                                                                                                                                       |            
|STATE OF CONNECTICUT                                                                                                                                                                                               |            
|STATE TAX DEPARTMENT                                                                                                                                                                                               |            
|TENNESSEE DEPT OF REVENUE                                                                                                                                                                                          |            
|TOWN OF MT CRESTED BUTTE                                                                                                                                                                                           |            
|TREASURER - STATE OF OHIO                                                                                                                                                                                          |            
|TREASURER STATE OF OHIO                                                                                                                                                                                            |            
|TREASURER STATE OF OHIO                                                                                                                                                                                            |            
|TREASURER STATE OF OHIO                                                                                                                                                                                            |            
|TREASURER STATE OF OHIO                                                                                                                                                                                            |            
|TREASURER STATE OF OHIO                                                                                                                                                                                            |            
|UNION COUNTY SCHOOL DISTRICT                                                                                                                                                                                       |            
|VERMONT DEPT OF TAXES                                                                                                                                                                                              |            
|VERMONT DEPT OF TAXES                                                                                                                                                                                              |            
|VIRGINIA DEPARTMENT OF TAXATION                                                                                                                                                                                    |            
|VIRGINIA DEPARTMENT OF TAXATION                                                                                                                                                                                    |            
|WASHINGTON COUNTY BOARD OF EDU                                                                                                                                                                                     |            
|WASHINGTON DEPT OF REVENUE                                                                                                                                                                                         |            
|WEBSTER COUNTY BOARD OF                                                                                                                                                                                            |            
|WEST VIRGINIA DEPARTMENT OF TAX & REVENUE                                                                                                                                                                          |            
|WOLFE COUNTY SCHOOL                                                                                                                                                                                                |            
|WOODFORD COUNTY BOARD OF ED                                                                                                                                                                                        |            
|WORLDWIDE DIGITAL LLC                                                                                                                                                                                              |            
|ARIZONA DEPARTMENT OF REVENUE                                                                                                                                                                                      |            
|COLORADO DEPARTMENT OF REVENUE                                                                                                                                                                                     |            
|FLORIDA DEPT OF REVENUE                                                                                                                                                                                            |            
|GEORGIA DEPARTMENT OF REVENUE                                                                                                                                                                                      |            
|KENTUCKY REVENUE CABINET                                                                                                                                                                                           |            
|MISSISSIPPI STATE TAX COMMISSIO                                                                                                                                                                                    |            
|NEW JERSEY SALES TAX                                                                                                                                                                                               |            
|NORTH CAROLINA DEPT OF REVENUE                                                                                                                                                                                     |            
|NYS SALES TAX PROCESSING                                                                                                                                                                                           |            
|NYS SALES TAX PROCESSING                                                                                                                                                                                           |            
|PA DEPARTMENT OF REVENUE                                                                                                                                                                                           |            
|STATE OF MICHIGAN                                                                                                                                                                                                  |            
|TREASURER OF STATE OF OHIO                                                                                                                                                                                         |            
|VERMONT DEPT OF TAXES                                                                                                                                                                                              |            

46

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|ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
BANKRUPTCY COURT REPORTING SCHEDULES
Schedule V
Court Reporting schedules for Sales and Other Taxes Paid
for the Month Ended December 31, 2002 | Page 7 of 8
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | -----------
|
|                                                                                                                                                                                                                   |            
|ALBEMARLE COUNTY                                                                                                                                                                                                   |            
|ASHLAND INDEPENDENT BOARD OF                                                                                                                                                                                       |            
|BEDFORD COUNTY                                                                                                                                                                                                     |            
|BOYD COUNTY SCHOOL D                                                                                                                                                                                               |            
|BRECKINRIDGE COUNTY BOARD OF                                                                                                                                                                                       |            
|CAROLE MATTHEWS, TREASURER                                                                                                                                                                                         |            
|CHESTERFIELD COUNTY                                                                                                                                                                                                |            
|CITY OF BALDWIN PARK                                                                                                                                                                                               |            
|CITY OF BEAUMONT                                                                                                                                                                                                   |            
|CITY OF BRAWLEY                                                                                                                                                                                                    |            
|CITY OF CHARLOTTSVILLE                                                                                                                                                                                             |            
|CITY OF FONTANA                                                                                                                                                                                                    |            
|CITY OF HERMOSA BEACH                                                                                                                                                                                              |            
|CITY OF HERMOSA BEACH                                                                                                                                                                                              |            
|CITY OF HOLTVILLE                                                                                                                                                                                                  |            
|CITY OF LEXINGTON                                                                                                                                                                                                  |            
|CITY OF LOS ANGELES                                                                                                                                                                                                |            
|CITY OF MARTINSVILLE                                                                                                                                                                                               |            
|CITY OF MORENO VALLEY                                                                                                                                                                                              |            
|CITY OF PICO RIVERA                                                                                                                                                                                                |            
|CITY OF PLACENTIA                                                                                                                                                                                                  |            
|CITY OF PORT HUENEME                                                                                                                                                                                               |            
|CITY OF REDONDO BEACH CA                                                                                                                                                                                           |            
|CITY OF RICHMOND                                                                                                                                                                                                   |            
|CITY OF ROANOKE TREASURER                                                                                                                                                                                          |            
|CITY OF SAN BERNARDINO                                                                                                                                                                                             |            
|CITY OF SAN BERNARDINO                                                                                                                                                                                             |            
|CITY OF SAN BUENAVENTURA                                                                                                                                                                                           |            
|CITY OF SANTA MONICA                                                                                                                                                                                               |            
|CITY OF TORRANCE                                                                                                                                                                                                   |            
|CITY OF WINCHESTER                                                                                                                                                                                                 |            
|CITY TREASURER OF WAYNESBORO                                                                                                                                                                                       |            
|COUNTY OF MONTGOMERY                                                                                                                                                                                               |            
|HENRICO COUNTY                                                                                                                                                                                                     |            
|JESSAMINE COUNTY BOARD OF EDUCA                                                                                                                                                                                    |            

47

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|ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
BANKRUPTCY COURT REPORTING SCHEDULES
Schedule V
Court Reporting schedules for Sales and Other Taxes Paid
for the Month Ended December 31, 2002 | Page 8 of 8
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | -----------
|
|                                                                                                                                                                                                                   |            
|LEWIS COUNTY BOARD OF                                                                                                                                                                                              |            
|LEWIS COUNTY SCHOOL                                                                                                                                                                                                |            
|MADISON COUNTY SCHOOL DISTRICT                                                                                                                                                                                     |            
|RUSSELL INDEPENDENT                                                                                                                                                                                                |            
|STATE OF NEW HAMPSHIRE                                                                                                                                                                                             |            
|TOWN OF BLACKSBURG                                                                                                                                                                                                 |            
|TOWN OF CHRISTIANSBURG                                                                                                                                                                                             |            
|TOWN OF SOUTH BOSTON                                                                                                                                                                                               |            
|TREASURER OF CHARLOTTESVILLE                                                                                                                                                                                       |            
|TREASURER OF HANOVER COUNTY                                                                                                                                                                                        |            
|VINTON TREASURER                                                                                                                                                                                                   |            
|                                                                                                                                                                                                                   |            
|TOTAL                                                                                                                                                                                                              |            
|                                                                                                                                                                                                                   |            

48

---

|ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
BANKRUPTCY COURT REPORTING SCHEDULES
Schedule VI
Court Reporting schedules for Cash Disbursements
for the Month Ended December 31, 2002 | Page 1 of 6
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | -----------
|
|ACC CABLE COMMUNICATIONS FL-VA, LLC                                                                                                                                                                         |            
|ACC CABLE HOLDINGS VA, INC                                                                                                                                                                                  |            
|ACC HOLDINGS II, LLC                                                                                                                                                                                        |            
|ACC INVESTMENT HOLDINGS, INC                                                                                                                                                                                |            
|ACC OPERATIONS, INC                                                                                                                                                                                         |            
|ACC TELECOMMUNICATIONS HOLDINGS LLC                                                                                                                                                                         |            
|ACC TELECOMMUNICATIONS LLC                                                                                                                                                                                  |            
|ACC TELECOMMUNICATIONS OF VIRGINIA LLC                                                                                                                                                                      |            
|ACC-AMN HOLDINGS, LLC                                                                                                                                                                                       |            
|ADELPHIA ACQUISITION SUBSIDIARY, INC                                                                                                                                                                        |            
|ADELPHIA ARIZONA, INC                                                                                                                                                                                       |            
|ADELPHIA BLAIRSVILLE, LLC                                                                                                                                                                                   |            
|ADELPHIA CABLE PARTNERS, LP                                                                                                                                                                                 |            
|ADELPHIA CABLEVISION ASSOCIATES, LP                                                                                                                                                                         |            
|ADELPHIA CABLEVISION CORP                                                                                                                                                                                   |            
|ADELPHIA CABLEVISION OF BOCA RATON, LLC                                                                                                                                                                     |            
|ADELPHIA CABLEVISION OF FONTANA, LLC                                                                                                                                                                        |            
|ADELPHIA CABLEVISION OF INLAND EMPIRE, LLC                                                                                                                                                                  |            
|ADELPHIA CABLEVISION OF NEW YORK, INC                                                                                                                                                                       |            
|ADELPHIA CABLEVISION OF NEWPORT BEACH, LLC                                                                                                                                                                  |            
|ADELPHIA CABLEVISION OF ORANGE COUNTY II, LLC                                                                                                                                                               |            
|ADELPHIA CABLEVISION OF ORANGE COUNTY, LLC                                                                                                                                                                  |            
|ADELPHIA CABLEVISION OF SAN BERNANDINO, LLC                                                                                                                                                                 |            
|ADELPHIA CABLEVISION OF SANTA ANA, LLC                                                                                                                                                                      |            
|ADELPHIA CABLEVISION OF SEAL BEACH, LLC                                                                                                                                                                     |            
|ADELPHIA CABLEVISION OF SIMI VALLEY, LLC                                                                                                                                                                    |            
|ADELPHIA CABLEVISION OF THE KENNEBUNKS, LLC                                                                                                                                                                 |            
|ADELPHIA CABLEVISION OF WEST PALM BEACH III, LLC                                                                                                                                                            |            
|ADELPHIA CABLEVISION OF WEST PALM BEACH IV, LLC                                                                                                                                                             |            
|ADELPHIA CABLEVISION OF WEST PALM BEACH V, LLC                                                                                                                                                              |            
|ADELPHIA CABLEVISION, LLC                                                                                                                                                                                   |            
|ADELPHIA CALIFORNIA CABLEVISION, LLC                                                                                                                                                                        |            
|ADELPHIA CENTRAL PENNSYLVANIA, LLC                                                                                                                                                                          |            
|ADELPHIA CLEVELAND, LLC                                                                                                                                                                                     |            
|ADELPHIA COMMUNICATIONS CORPORATION                                                                                                                                                                         |            
|ADELPHIA COMMUNICATIONS INTERNATIONAL, INC                                                                                                                                                                  |            
|ADELPHIA COMMUNICATIONS OF CALIFORNIA II, LLC                                                                                                                                                               |            
|ADELPHIA COMMUNICATIONS OF CALIFORNIA III, LLC                                                                                                                                                              |            
|ADELPHIA COMMUNICATIONS OF CALIFORNIA, LLC                                                                                                                                                                  |            

49

---

|ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
BANKRUPTCY COURT REPORTING SCHEDULES
Schedule VI
Court Reporting schedules for Cash Disbursements
for the Month Ended December 31, 2002 | Page 2 of 6
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | -----------
|
|                                                                                                                                                                                                            |            
|ADELPHIA COMPANY OF WESTERN CONNECTICUT                                                                                                                                                                     |            
|ADELPHIA GENERAL HOLDINGS III, LLC                                                                                                                                                                          |            
|ADELPHIA GP HOLDINGS, LLC                                                                                                                                                                                   |            
|ADELPHIA GS CABLE, LLC                                                                                                                                                                                      |            
|ADELPHIA HARBOR CENTER HOLDINGS, LLC                                                                                                                                                                        |            
|ADELPHIA HOLDINGS 2001, LLC                                                                                                                                                                                 |            
|ADELPHIA INTERNATIONAL II, LLC                                                                                                                                                                              |            
|ADELPHIA INTERNATIONAL III, LLC                                                                                                                                                                             |            
|ADELPHIA MOBILE PHONES, INC                                                                                                                                                                                 |            
|ADELPHIA OF THE MIDWEST, INC                                                                                                                                                                                |            
|ADELPHIA PINELLAS COUNTY, LLC                                                                                                                                                                               |            
|ADELPHIA PRESTIGE CABLEVISION, LLC                                                                                                                                                                          |            
|ADELPHIA TELECOMMUNICATIONS OF FLORIDA, INC                                                                                                                                                                 |            
|ADELPHIA TELECOMMUNICATIONS, INC                                                                                                                                                                            |            
|ADELPHIA WELLSVILLE, LLC                                                                                                                                                                                    |            
|ADELPHIA WESTERN NEW YORK HOLDINGS, LLC                                                                                                                                                                     |            
|ARAHOVA COMMUNICATIONS, INC                                                                                                                                                                                 |            
|ARAHOVA HOLDINGS, LLC                                                                                                                                                                                       |            
|BADGER HOLDING CORPORATION                                                                                                                                                                                  |            
|BETTER TV INC. OF BENNINGTON                                                                                                                                                                                |            
|BLACKSBURG/SALEM CABLEVISION, INC                                                                                                                                                                           |            
|BRAZAS COMMUNICATIONS, INC                                                                                                                                                                                  |            
|BUENAVISION TELECOMMUNICATIONS, INC                                                                                                                                                                         |            
|CABLE SENTRY CORPORATION                                                                                                                                                                                    |            
|CALIFORNIA AD SALES, LLC                                                                                                                                                                                    |            
|CCC-III, INC                                                                                                                                                                                                |            
|CCC-INDIANA, INC                                                                                                                                                                                            |            
|CCH INDIANA, LP                                                                                                                                                                                             |            
|CDA CABLE, INC                                                                                                                                                                                              |            
|CENTURY ADVERTISING, INC                                                                                                                                                                                    |            
|CENTURY ALABAMA CORP                                                                                                                                                                                        |            
|CENTURY ALABAMA HOLDING CORP                                                                                                                                                                                |            
|CENTURY AUSTRALIA COMMUNICATIONS CORP                                                                                                                                                                       |            
|CENTURY BERKSHIRE CABLE CORP                                                                                                                                                                                |            
|CENTURY CABLE HOLDING CORP                                                                                                                                                                                  |            
|CENTURY CABLE HOLDINGS, LLC                                                                                                                                                                                 |            
|CENTURY CABLE MANAGEMENT CORPORATION                                                                                                                                                                        |            

50

---

|ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
BANKRUPTCY COURT REPORTING SCHEDULES
Schedule VI
Court Reporting schedules for Cash Disbursements
for the Month Ended December 31, 2002 | Page 3 of 6
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | -----------
|
|                                                                                                                                                                                                            |            
|CENTURY CABLE OF SOUTHERN CALIFORNIA                                                                                                                                                                        |            
|CENTURY CABLEVISION HOLDINGS, LLC                                                                                                                                                                           |            
|CENTURY CAROLINA CORP                                                                                                                                                                                       |            
|CENTURY COLORADO SPRINGS CORP                                                                                                                                                                               |            
|CENTURY COLORADO SPRINGS PARTNERSHIP                                                                                                                                                                        |            
|CENTURY COMMUNICATIONS CORPORATION                                                                                                                                                                          |            
|CENTURY CULLMAN CORP                                                                                                                                                                                        |            
|CENTURY ENTERPRISE CABLE CORP                                                                                                                                                                               |            
|CENTURY EXCHANGE, LLC                                                                                                                                                                                       |            
|CENTURY FEDERAL, INC                                                                                                                                                                                        |            
|CENTURY GRANITE CABLE TELEVISION CORP                                                                                                                                                                       |            
|CENTURY HUNTINGTON COMPANY                                                                                                                                                                                  |            
|CENTURY INDIANA CORP                                                                                                                                                                                        |            
|CENTURY INVESTMENT HOLDING CORP                                                                                                                                                                             |            
|CENTURY INVESTORS, INC                                                                                                                                                                                      |            
|CENTURY ISLAND ASSOCIATES, INC                                                                                                                                                                              |            
|CENTURY ISLAND CABLE TELEVISION CORP                                                                                                                                                                        |            
|CENTURY KANSAS CABLE TELEVISION CORP                                                                                                                                                                        |            
|CENTURY LYKENS CABLE CORP                                                                                                                                                                                   |            
|CENTURY MENDOCINO CABLE TELEVISION, INC                                                                                                                                                                     |            
|CENTURY MISSISSIPPI CORP                                                                                                                                                                                    |            
|CENTURY MOUNTAIN CORP                                                                                                                                                                                       |            
|CENTURY NEW MEXICO CABLE TELEVISION CORP                                                                                                                                                                    |            
|CENTURY NORWICH CORP                                                                                                                                                                                        |            
|CENTURY OHIO CABLE TELEVISION CORP                                                                                                                                                                          |            
|CENTURY OREGON CABLE CORP                                                                                                                                                                                   |            
|CENTURY PACIFIC CABLE TV INC                                                                                                                                                                                |            
|CENTURY PROGRAMMING, INC                                                                                                                                                                                    |            
|CENTURY REALTY CORP                                                                                                                                                                                         |            
|CENTURY SHASTA CABLE TELEVISION CORP                                                                                                                                                                        |            
|CENTURY SOUTHWEST COLORADO CABLE TELEVISION CORP                                                                                                                                                            |            
|CENTURY TRINIDAD CABLE TELEVISION CORP                                                                                                                                                                      |            
|CENTURY VIRGINIA CORP                                                                                                                                                                                       |            
|CENTURY VOICE AND DATA COMMUNICATIONS, INC                                                                                                                                                                  |            
|CENTURY WARRICK CABLE CORP                                                                                                                                                                                  |            
|CENTURY WASHINGTON CABLE TELEVISION, INC                                                                                                                                                                    |            
|CENTURY WYOMING CABLE TELEVISION CORP                                                                                                                                                                       |            
|CENTURY-TCI CALIFORNIA COMMUNICATIONS, LP                                                                                                                                                                   |            

51

---

|ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
BANKRUPTCY COURT REPORTING SCHEDULES
Schedule VI
Court Reporting schedules for Cash Disbursements
for the Month Ended December 31, 2002 | Page 4 of 6
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | -----------
|
|                                                                                                                                                                                                            |            
|CENTURY-TCI CALIFORNIA, LP                                                                                                                                                                                  |            
|CENTURY-TCI HOLDINGS, LLC                                                                                                                                                                                   |            
|CHELSEA COMMUNICATIONS, INC                                                                                                                                                                                 |            
|CHELSEA COMMUNICATIONS, LLC                                                                                                                                                                                 |            
|CHESTNUT STREET SERVICES, LLC                                                                                                                                                                               |            
|CLEAR CABLEVISION, INC                                                                                                                                                                                      |            
|CMA CABLEVISION ASSOCIATES VII, LP                                                                                                                                                                          |            
|CMA CABLEVISION ASSOCIATES XI, LP                                                                                                                                                                           |            
|CORAL SECURITY, INC                                                                                                                                                                                         |            
|COWLITZ CABLEVISION, INC                                                                                                                                                                                    |            
|CP-MDU I LLC                                                                                                                                                                                                |            
|CP-MDU II LLC                                                                                                                                                                                               |            
|E & E CABLE SERVICE, INC                                                                                                                                                                                    |            
|EASTERN VIRGINIA CABLEVISION HOLDINGS, LLC                                                                                                                                                                  |            
|EASTERN VIRGINIA CABLEVISION, LP                                                                                                                                                                            |            
|EMPIRE SPORTS NETWORK, LP                                                                                                                                                                                   |            
|FAE CABLE MANAGEMENT CORP                                                                                                                                                                                   |            
|FOP INDIANA, LP                                                                                                                                                                                             |            
|FRONTIERVISION ACCESS PARTNERS, LLC                                                                                                                                                                         |            
|FRONTIERVISION CABLE NEW ENGLAND , INC                                                                                                                                                                      |            
|FRONTIERVISION CAPITAL CORPORATION                                                                                                                                                                          |            
|FRONTIERVISION HOLDINGS CAPITAL CORPORATION                                                                                                                                                                 |            
|FRONTIERVISION HOLDINGS CAPITAL II CORPORATION                                                                                                                                                              |            
|FRONTIERVISION HOLDINGS, LLC                                                                                                                                                                                |            
|FRONTIERVISION HOLDINGS, LP                                                                                                                                                                                 |            
|FRONTIERVISION OPERATING PARTNERS, LLC                                                                                                                                                                      |            
|FRONTIERVISION OPERATING PARTNERS, LP                                                                                                                                                                       |            
|FRONTIERVISION PARTNERS, LP                                                                                                                                                                                 |            
|FT MYERS CABLEVISION, LLC                                                                                                                                                                                   |            
|FT. MYERS ACQUISITION LIMITED PARTNERSHIP                                                                                                                                                                   |            
|GENESIS CABLE COMMUNICATIONS SUBSIDIARY, LLC                                                                                                                                                                |            
|GLOBAL ACQUISITION PARTNERS, LP                                                                                                                                                                             |            
|GLOBAL CABLEVISION II, LLC                                                                                                                                                                                  |            
|GRAFTON CABLE COMPANY                                                                                                                                                                                       |            
|GS CABLE, LLC                                                                                                                                                                                               |            
|GS TELECOMMUNICATIONS LLC                                                                                                                                                                                   |            
|HARRON CABLEVISION OF NEW HAMPSHIRE, INC                                                                                                                                                                    |            

52

---

|ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
BANKRUPTCY COURT REPORTING SCHEDULES
Schedule VI
Court Reporting schedules for Cash Disbursements
for the Month Ended December 31, 2002 | Page 5 of 6
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | -----------
|
|                                                                                                                                                                                                            |            
|HUNTINGTON CATV, INC                                                                                                                                                                                        |            
|IMPERIAL VALLEY CABLEVISION, INC                                                                                                                                                                            |            
|KALAMAZOO COUNTY CABLEVISION, INC                                                                                                                                                                           |            
|KEY BISCAYNE CABLEVISION                                                                                                                                                                                    |            
|KOOTENAI CABLE, INC                                                                                                                                                                                         |            
|LAKE CHAMPLAIN CABLE TELEVISION CORPORATION                                                                                                                                                                 |            
|LEADERSHIP ACQUISITION LIMITED PARTNERSHIP                                                                                                                                                                  |            
|LOUISA CABLEVISION, INC                                                                                                                                                                                     |            
|MANCHESTER CABLEVISION, INC                                                                                                                                                                                 |            
|MARTHA'S VINEYARD CABLEVISION, LP                                                                                                                                                                           |            
|MERCURY COMMUNICATIONS, INC                                                                                                                                                                                 |            
|MICKELSON MEDIA OF FLORIDA, INC                                                                                                                                                                             |            
|MICKELSON MEDIA, INC                                                                                                                                                                                        |            
|MONTGOMERY CABLEVISION, INC                                                                                                                                                                                 |            
|MONUMENT COLORADO CABLEVISION, INC                                                                                                                                                                          |            
|MOUNTAIN CABLE COMMUNICATIONS CORPORATION                                                                                                                                                                   |            
|MOUNTAIN CABLE COMPANY, LP                                                                                                                                                                                  |            
|MT. LEBANON CABLEVISION, INC                                                                                                                                                                                |            
|MULTI-CHANNEL TV CABLE COMPANY                                                                                                                                                                              |            
|NATIONAL CABLE ACQUISITION ASSOCIATES, LP                                                                                                                                                                   |            
|OLYMPUS CABLE HOLDINGS, LLC                                                                                                                                                                                 |            
|OLYMPUS CAPITAL CORPORATION                                                                                                                                                                                 |            
|OLYMPUS COMMUNICATIONS HOLDINGS, LLC                                                                                                                                                                        |            
|OLYMPUS COMMUNICATIONS, LP                                                                                                                                                                                  |            
|OLYMPUS SUBSIDIARY, LLC                                                                                                                                                                                     |            
|OWENSBORO INDIANA, LP                                                                                                                                                                                       |            
|OWENSBORO ON THE AIR, INC                                                                                                                                                                                   |            
|OWENSBORO-BRUNSWICK, INC                                                                                                                                                                                    |            
|PAGE TIME, INC                                                                                                                                                                                              |            
|PARAGON CABLE TELEVISION, INC                                                                                                                                                                               |            
|PARAGON CABLEVISION CONSTRUCTION CORPORATION                                                                                                                                                                |            
|PARAGON CABLEVISION MANAGEMENT CORPORATION                                                                                                                                                                  |            
|PARNASSOS COMMUNICATIONS, LP                                                                                                                                                                                |            
|PARNASSOS HOLDINGS, LLC                                                                                                                                                                                     |            
|PARNASSOS, LP                                                                                                                                                                                               |            
|PERICLES COMMUNICATIONS CORPORATION                                                                                                                                                                         |            
|PULLMAN TV CABLE CO., INC                                                                                                                                                                                   |            
|RENTAVISION OF BRUNSWICK, INC                                                                                                                                                                               |            
|RICHMOND CABLE TELEVISION CORPORATION                                                                                                                                                                       |            
|RIGPAL COMMUNICATIONS, INC                                                                                                                                                                                  |            

53

---

|ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
BANKRUPTCY COURT REPORTING SCHEDULES
Schedule VI
Court Reporting schedules for Cash Disbursements
for the Month Ended December 31, 2002 | Page 6 of 6
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | -----------
|
|                                                                                                                                                                                                            |            
|ROBINSON/PLUM CABLEVISION, LP                                                                                                                                                                               |            
|S/T CABLE CORPORATION                                                                                                                                                                                       |            
|SABRES, INC                                                                                                                                                                                                 |            
|SCRANTON CABLEVISION, INC                                                                                                                                                                                   |            
|SENTINEL COMMUNICATIONS OF MUNCIE, INDIANA, INC                                                                                                                                                             |            
|SOUTHEAST FLORIDA CABLE, INC                                                                                                                                                                                |            
|SOUTHWEST COLORADO CABLE INC                                                                                                                                                                                |            
|SOUTHWEST VIRGINIA CABLE, INC                                                                                                                                                                               |            
|STAR CABLE INC                                                                                                                                                                                              |            
|STARPOINT, LIMITED PARTNERSHIP                                                                                                                                                                              |            
|SVHH CABLE ACQUISITION, LP                                                                                                                                                                                  |            
|SVHH HOLDINGS, LLC                                                                                                                                                                                          |            
|TELE-MEDIA COMPANY OF HOPEWELL-PRINCE GEORGE                                                                                                                                                                |            
|TELE-MEDIA COMPANY OF TRI-STATES, LP                                                                                                                                                                        |            
|TELE-MEDIA INVESTMENT PARTNERSHIP, LP                                                                                                                                                                       |            
|TELESAT ACQUISITION LIMITED PARTNERSHIP                                                                                                                                                                     |            
|TELESAT ACQUISITION, LLC                                                                                                                                                                                    |            
|THE GOLF CLUB AT WENDING CREEK FARMS, LLC                                                                                                                                                                   |            
|THE MAIN INTERNETWORKS, INC                                                                                                                                                                                 |            
|THE WESTOVER TV CABLE CO., INC                                                                                                                                                                              |            
|THREE RIVERS CABLE ASSOCIATES, LP                                                                                                                                                                           |            
|TIMOTHEOS COMMUNICATIONS, LP                                                                                                                                                                                |            
|TMC HOLDINGS CORPORATION                                                                                                                                                                                    |            
|TMC HOLDINGS, LLC                                                                                                                                                                                           |            
|TRI-STATES, LLC                                                                                                                                                                                             |            
|UCA LLC                                                                                                                                                                                                     |            
|UPPER ST. CLAIR CABLEVISION INC                                                                                                                                                                             |            
|US TELE-MEDIA INVESTMENT COMPANY                                                                                                                                                                            |            
|VALLEY VIDEO, INC                                                                                                                                                                                           |            
|VAN BUREN COUNTY CABLEVISION, INC                                                                                                                                                                           |            
|WARRICK CABLEVISION, INC                                                                                                                                                                                    |            
|WARRICK INDIANA, LP                                                                                                                                                                                         |            
|WELLSVILLE CABLEVISION, LLC                                                                                                                                                                                 |            
|WEST BOCA ACQUISITION LIMITED PARTNERSHIP                                                                                                                                                                   |            
|WESTERN NY CABLEVSION, LP                                                                                                                                                                                   |            
|WESTVIEW SECURITY, INC                                                                                                                                                                                      |            
|WILDERNESS CABLE COMPANY                                                                                                                                                                                    |            
|YOUNG'S CABLE TV CORP                                                                                                                                                                                       |            
|YUMA CABLEVISION, INC                                                                                                                                                                                       |            
|                                                                                                                                                                                                            |            
|                                                                                                                                                                                                            |            

54

---

|ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
BANKRUPTCY COURT REPORTING SCHEDULES
Schedule VII
Court Reporting schedules for Insurance Coverage | Page 1 of 2                        
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------- | -----------------------------------
|
|                                                                                                                                                                      
|Property & Inland Marine:All Risk                                                                                                                                      | Royal Indemnity Company            
|Property Including Antennas,                                                                                                                                           |                                    
|Microwave Dishes, Earth Stations, and                                                                                                                                  |                                    
|Receiving Dishes                                                                                                                                                       |                                    
|                                                                                                                                                                      
|                                                                                                                                                                       |                                    
|                                                                                                                                                                      
|Boiler & Machinery Inspection                                                                                                                                          | C N A                              
|Contract                                                                                                                                                               |                                    
|                                                                                                                                                                      
|                                                                                                                                                                       |                                    
|                                                                                                                                                                       |                                    
|                                                                                                                                                                      
|Difference in Conditions                                                                                                                                               | Essex Insurance Company            
|                                                                                                                                                                       | Underwriters @ Lloyds              
|                                                                                                                                                                       | thru Western Re/Managers           
|                                                                                                                                                                      
|                                                                                                                                                                       |                                    
|                                                                                                                                                                      
|Transmission Lines/Business                                                                                                                                            | United Assurance Co                
|Interruption                                                                                                                                                           |                                    
|                                                                                                                                                                      
|                                                                                                                                                                       |                                    
|                                                                                                                                                                      
|Commercial General Liability                                                                                                                                           | Royal Insurance Co.                
|                                                                                                                                                                      
|                                                                                                                                                                       |                                    
|                                                                                                                                                                      
|Commercial Automobile                                                                                                                                                  | Royal Insurance Co.                
|                                                                                                                                                                       |                                    
|                                                                                                                                                                       |                                    
|                                                                                                                                                                       |                                    
|                                                                                                                                                                      
|                                                                                                                                                                       |                                    
|                                                                                                                                                                      
|Worker's Compensation                                                                                                                                                  | Royal Indemnity Co                 
|                                                                                                                                                                       |                                    
|California                                                                                                                                                             | State Compensation Insurance Fund  
|                                                                                                                                                                       |                                    
|ACC Operations Inc (OH)                                                                                                                                                | Ohio Bureau of Workers Compensation
|                                                                                                                                                                       |                                    
|Washington State                                                                                                                                                       | WA Department of Labor & Industry  
|                                                                                                                                                                       |                                    
|West Virginia                                                                                                                                                          | West Virginia Workers' Compensation
|                                                                                                                                                                       |                                    
|Wyoming                                                                                                                                                                | Wyoming Department of Employment   
|                                                                                                                                                                      
|                                                                                                                                                                       |                                    

55

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|ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
BANKRUPTCY COURT REPORTING SCHEDULES
Schedule VII
Court Reporting schedules for Insurance Coverage | Page 2 of 2                     
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------
|
|                                                                                                                                                                      
|                                                                                                                                                                       |                                 
|Aircraft Policy                                                                                                                                                        | United States Aircraft Insurance
|                                                                                                                                                                      
|                                                                                                                                                                       |                                 
|                                                                                                                                                                      
|Umbrella Excess Liability                                                                                                                                              | Liberty Mutual                  
|Excess Liability                                                                                                                                                       | Federal Insurance Co            
|                                                                                                                                                                      
|                                                                                                                                                                       |                                 
|                                                                                                                                                                      
|Executive Protection                                                                                                                                                   | Federal Insurance               
|(Kidnap/Ransom & Extortion)                                                                                                                                            |                                 
|                                                                                                                                                                      
|                                                                                                                                                                       |                                 
|                                                                                                                                                                      
|International Package                                                                                                                                                  | Great Northern Insurance Co.    
|                                                                                                                                                                      
|                                                                                                                                                                       |                                 
|                                                                                                                                                                      
|Employee Dishonesty - ERISA                                                                                                                                            | Hanover Insurance Co            
|                                                                                                                                                                      
|                                                                                                                                                                       |                                 
|                                                                                                                                                                      
|New York Disability                                                                                                                                                    | National Benefit Life           
|                                                                                                                                                                      
|                                                                                                                                                                       |                                 
|                                                                                                                                                                      
|Pollution Liability                                                                                                                                                    | Federal Insurance               
|                                                                                                                                                                       |                                 
|                                                                                                                                                                      
|                                                                                                                                                                       |                                 
|                                                                                                                                                                      
|Directors & Officers Liability                                                                                                                                         | AEGIS (Associated Electric & Gas
|                                                                                                                                                                       | Insurance Services Limited)     
|                                                                                                                                                                      
|                                                                                                                                                                       |                                 
|                                                                                                                                                                      
|Excess Directors & Officers                                                                                                                                            | Federal Insurance Company       
|Liability                                                                                                                                                              |                                 
|                                                                                                                                                                       | Greenwich Insurance Company     
|                                                                                                                                                                      
|                                                                                                                                                                       |                                 
|                                                                                                                                                                      
|Media Liability                                                                                                                                                        | Illinois Union Insurance Company
|                                                                                                                                                                      
|                                                                                                                                                                       |                                 
|                                                                                                                                                                      
|Commercial General Liability                                                                                                                                           | Scottsdale Insurance Co.        
|                                                                                                                                                                      

* Ongoing means until the policy is cancelled by Adelphia or carrier

** The named insured is Adelphia
Communications Corporation et al for all of the coverage except for Employee Dishonesty
 ERISA whose named insured is Adelphia Communications Corporation Health Benefit
Plan and Adelphia Communications Corporation Savings and Retirement Plan.

56