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###### Federal Communications Commission

# SUMMARY:

The Federal Communications Commission, as part of its continuing effort to reduce paperwork burden invites the general public and other Federal agencies to take this opportunity to comment on the following information collection(s), as required by the Paperwork Reduction Act of 1995, 44 U.S.C. 3501-3520. Comments are requested concerning: (a) Whether the proposed collection of information is necessary for the proper performance of the functions of the Commission, including whether the information shall have practical utility; (b) the accuracy of the Commission's burden estimate; (c) ways to enhance the quality, utility, and clarity of the information collected; (d) ways to minimize the burden of the collection of information on the respondents, including the use of automated collection techniques or other forms of information technology; and (e) ways to further reduce the information collection burden for small business concerns with fewer than 25 employees.

The FCC may not conduct or sponsor a collection of information unless it displays a currently valid OMB control number. No person shall be subject to any penalty for failing to comply with a collection of information subject to the Paperwork Reduction Act (PRA) that does not display a valid OMB control number.

# DATES:

Persons wishing to comment on this information collection should submit their PRA comments January 11, 2011. If you anticipate that you will be submitting comments, but find it difficult to do so within the period of time allowed by this notice, you should advise the contact listed below as soon as possible.

# ADDRESSES:

                        Submit all PRA comments to Nicholas A. Fraser, Office of Management and Budget (OMB), via fax at 202-395-5167, or via the Internet at                         *Nicholas_A._Fraser@omb.eop.gov*                         and to                         *Judith-B.Herman@fcc.gov*, Federal Communications Commission (FCC). To submit your PRA comments by e-mail send them to:                         *PRA@fcc.gov*.                    

                        To view a copy of this information collection request (ICR) submitted to OMB: (1) Go to the Web page                         *http://www.reginfo.gov/​public/​do/​PRAMain*, (2) look for the section of the Web page called “Currently Under Review”, (3) click the downward-pointing arrow in the “Select Agency” box below the “Currently Under Review” heading, (4) select “Federal Communications Commission” from the list of agencies presented in the “Select Agency” box, (5) click the “Submit” button to the right of the “Select Agency” box and (6) when the list of FCC ICRs currently under review appears, look for the title of this ICR (or its OMB Control Number, if there is one) and then click on the ICR Reference Number to view detailed information about this ICR.                    

# FOR FURTHER INFORMATION CONTACT:

                        For additional information, send an email to                         *Judith-B.Herman@fcc.gov*                         or contact her at 202-418-0214.                    

# SUPPLEMENTARY INFORMATION:

*OMB Control Number:*                     3060-0370.                

*Title:*                     Part 32, Uniform System of Accounts for Telecommunications Companies.                

*Form No.:*                     N/A.                

*Type of Review:*                     Extension of a currently approved collection.                

*Respondents:*                     Business or other for-profit, not-for-profit institutions, and state, local or tribal government.                

*Number of Respondents:*                     859 respondents; 859 responses.                

*Estimated Time Per Response:*                     1 hour.                

*Frequency of Response:*                     On occasion reporting requirement and recordkeeping requirement.                

*Obligation to Respond:*                     Required to obtain or retain benefits. Statutory authority for this information collection is contained in 47 U.S.C. 11, 151, 154, 161, 201-205, 215, and 218-220.                

*Total Annual Burden:*                     859 hours.                

*Total Annual Cost:*                     N/A.                

*Privacy Act Impact Assessment:*                     N/A.                

*Nature and Extent of Confidentiality:*                     The Commission is not requesting that the respondents submit confidential information to the Commission. If the Commission requests applicants to submit information that the respondents believe is confidential, respondents may request confidential treatment of such information under 47 CFR 0.459 of the Commission's rules.                

*Needs and Uses:*                     The Commission will submit this expiring information collection to the Office of Management and Budget (OMB) after this 60 day comment period in order to obtain the full three year clearance from them. The Commission is requesting an extension (no change in the reporting requirements and/or recordkeeping requirements) of this information collection. There is no change in the Commission's burden estimates.                

The Commission, in 2004, adopted the Joint Conference's recommendations to reinstate the following Part 32 accounts:

Account 5230, Directory revenue;

Account 6621, Call completion services;

Account 6622, Number services;

Account 6623, Customer services;

Account 6561, Depreciation expense—telecommunications plant in service;

Account 6562, Depreciation expense—property held for future telecommunications use;

Account 6563, Amortization expense—tangible;

                    Account 6564, Amortization expense—intangible; and                          ( print page 69444)    

Account 6565, Amortization expense—other.

These accounting changes are mandatory only for Class A Incumbent Local Exchange Carriers (ILECs). The reinstatement of these accounts imposed a minor increase in burden only Class A ILECs only.

The Commission also established a recordkeeping requirement that Class A ILECs maintain subsidiary record categories for unbundled network element revenues, resale revenues, reciprocal compensation revenues, and other interconnection revenues in the accounts in which these revenues are currently recorded.

The use of subsidiary record categories allows carriers to use whatever mechanisms they choose, including those currently in place, to identify the relevant amounts as long as the information can be made available to state and federal regulators upon request. The use of subsidiary record categories for interconnection revenue does not require massive changes to the ILECs' accounting systems and is a far less burdensome alternative than the creation of new accounts and/or subaccounts.

The information submitted to the Commission by carriers provides the necessary detail to enable the Commission to fulfill its regulatory responsibilities.

Federal Communications Commission.

Marlene H. Dortch,

Secretary.

[FR Doc. 2010-28555 Filed 11-10-10; 8:45 am]

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