16560 Federal Register / Vol. 87, No. 56 / Wednesday, March 23, 2022 / Rules and Regulations 

FEDERAL COMMUNICATIONS 

COMMISSION 

47 CFR Part 64 

[WC Docket No. 12–375, DA 22–52; FRS 

69893] 

Third Mandatory Data Collection for 

Calling Services for Incarcerated 

People 

AGENCY: Federal Communications 

Commission. 

ACTION: Final rule. 

SUMMARY: The Wireline Competition 

Bureau and the Office of Economics and 

Analytics (WCB/OEA) adopt an Order 

defining the contours and specific 

requirements of the forthcoming Third 

Mandatory Data Collection for calling 

services for incarcerated people. 

DATES: The effective date of the Order is 

delayed indefinitely. The Federal 

Communications Commission will 

publish a document in the Federal 

Register announcing the effective date 

once the Office of Management and 

Budget (OMB) has provided the 

approval required by the Paperwork 

Reduction Act (PRA). 

ADDRESSES: You may submit comments, 

identified by WC Docket No. 12–375, by 

any of the following methods: 

• Electronic Filers: Comments may be 

filed electronically using the internet by 

accessing the ECFS: http://apps.fcc.gov/ 

ecfs/. 

• Paper Filers: Parties who choose to 

file by paper must file an original and 

one copy of each filing. 

• Filings can be sent by commercial 

overnight courier, or by first-class or 

overnight U.S. Postal Service mail. All 

filings must be addressed to the 

Commission’s Secretary, Office of the 

Secretary, Federal Communications 

Commission. 

• Commercial overnight mail (other 

than U.S. Postal Service Express Mail 

and Priority Mail) must be sent to 9050 

Junction Drive, Annapolis Junction, MD 

20701. 

• U.S. Postal Service first-class, 

Express, and Priority mail must be 

addressed to 45 L Street NE, 

Washington, DC 20554. 

• Effective March 19, 2020, and until 

further notice, the Commission no 

longer accepts any hand or messenger 

delivered filings. This is a temporary 

measure taken to help protect the health 

and safety of individuals, and to 

mitigate the transmission of COVID–19. 

See FCC Announces Closure of FCC 

Headquarters Open Window and 

Change in Hand-Delivery Policy, Public 

Notice, DA 20–304 (March 19, 2020). 

https://www.fcc.gov/document/fcccloses-headquarters-open-window-andchanges-hand-delivery-policy. 

People with Disabilities: To request 

materials in accessible formats for 

people with disabilities (braille, large 

print, electronic files, audio format), 

send an email to fcc504@fcc.gov or call 

the Consumer & Governmental Affairs 

Bureau at 202–418–0530 (voice), 202– 

418–0432 (TTY). 

FOR FURTHER INFORMATION CONTACT: Erik 

Raven-Hansen, Pricing Policy Division 

of the Wireline Competition Bureau, at 

(202) 418–1532 or via email at 

Erik.Raven-Hansen@fcc.gov. 

SUPPLEMENTARY INFORMATION: This is a 

summary of the FCC’s Order, DA 22–52, 

released January 18, 2022. The full text 

of this Order is available at https://

docs.fcc.gov/public/attachments/DA-22- 

52A1.pdf. 

I. Introduction 

1. By this Order, the WCB/OEA adopt 

instructions, a reporting template, and a 

certification form to implement a Third 

Mandatory Data Collection related to 

calling services for incarcerated people. 

The reporting template consists of a 

Word document and Excel spreadsheets. 

For simplicity, the Commission refers to 

these respective portions of the 

reporting template as the Word template 

and the Excel template. The 

Commission’s actions today largely 

adopt the proposals contained in the 

Third MDC Proposal document, with 

certain refinements and reevaluations 

responsive to record comments. 

II. Background 

2. In the 2021 ICS Order, the 

Commission directed WCB/OEA to 

develop a new data collection ‘‘related 

to providers’ operations, costs, demand, 

and revenues.’’ The Commission has 

conducted two prior mandatory data 

collections (MDCs) relating to inmate 

calling services (calling services or ICS) 

in the past—the 2014 First Mandatory 

Data Collection and the 2019 Second 

Mandatory Data Collection. The 

Commission explained that it would use 

the collected information to set 

permanent interstate and international 

inmate calling services provider-related 

rate caps that more closely reflect 

providers’ costs of serving correctional 

facilities. The Commission also 

emphasized that the information would 

enable it to evaluate and, if warranted, 

revise the current caps for ancillary 

service charges. 

3. The Commission delegated 

authority to WCB/OEA to implement 

this Third Mandatory Data Collection 

and directed WCB/OEA to develop a 

template and instructions for the 

collection. The Commission also 

directed WCB/OEA to consider 

suggestions in the record regarding, 

among other matters, data granularity, 

cost allocation, and specificity in 

definitions and instructions in 

designing the data collection, and ‘‘to 

require each provider to fully explain 

and justify each step of its costing 

process’’ including, where appropriate, 

‘‘to specify the methodology the 

provider shall use in any or all of those 

steps.’’ 

4. Pursuant to this delegation, WCB/ 

OEA developed proposals for the Third 

Mandatory Data Collection and issued a 

Public Notice seeking comments on all 

aspects of the proposed collection. 

Concurrently, pursuant to the 

Paperwork Reduction Act of 1995 

(PRA), the Commission published a 

document in the Federal Register 

seeking comment on potential burdens 

of the proposed one-time reporting 

requirements. 

5. The Commission received 

comments from numerous ICS 

providers, public interest advocates, and 

other interested parties in response to 

the Public Notice, and one comment on 

the PRA document. The Commission 

received comments or reply comments 

in response to this Public Notice from 

Benj Azose; Global Tel*Link 

Corporation (GTL); NCIC Inmate 

Communications (NCIC); Pay Tel 

Communications, Inc. (Pay Tel); Prison 

Policy Initiative, Inc. (PPI); Securus 

Technologies, LLC (Securus); Worth 

Rises; and the Wright Petitioners, the 

Benton Institute for Broadband & 

Society, and Public Knowledge 

(collectively, Public Interest Parties). 

GTL filed the comment in response to 

the PRA Notice. Recently, GTL issued a 

press release announcing it had changed 

its name to ViaPath Technologies. For 

purposes of this Order, to avoid 

confusion with reference to the record, 

the Commission will continue to refer to 

this entity as GTL. The Commission has 

thoroughly considered all of these 

filings in implementing this final data 

collection. The Commission has also 

made a small number of minor 

conforming edits to the instructions and 

reporting template to, for example, 

ensure consistency in the use of defined 

terms. 

III. Discussion 

A. Implementing the Third Mandatory 

Data Collection 

6. Pursuant to delegated authority, the 

Commission adopts the instructions, 

template, and certification form to 

implement the Third Mandatory Data 

Collection. Commenters generally 


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support the broad contours and specific 

requirements of the data collection as 

proposed in Third MDC Proposal 

document. In particular, the 

Commission received neither any 

comments criticizing the proposal to 

adopt separate Word- and Excelformatted template forms, nor any 

proposals for an alternative organization 

or reporting structure. The Commission 

therefore implements the proposed 

structure. 

7. Commenters did, however, offer 

suggestions to ‘‘improve the quality, 

accuracy, and utility of the data 

collected.’’ In response to these 

suggestions, the Commission has 

reevaluated some of the proposals and 

refined certain aspects of the 

instructions and templates, as set forth 

in greater detail below. These 

refinements include expanding the 

reporting period for cost data from one 

year to three years, revising certain 

proposed definitions, revamping the 

reporting of costs related to site 

commissions and security services, and 

reorganizing the reporting of operating 

expenses. The Commission concludes 

that these and the other modifications 

the Commission makes appropriately 

balance the need for ‘‘detailed and 

specific instructions and templates’’ and 

the desire to avoid unduly burdening 

providers. This conclusion is consistent 

with the Commission’s finding in the 

2021 ICS Order that the benefits of 

conducting this data collection ‘‘far 

outweigh any burden on providers’’ 

given the ‘‘adverse impact that 

unreasonably high rates and ancillary 

services charges have on incarcerated 

people and those family and loved ones 

they call.’’ Commenters reinforce this 

Commission finding. In particular, 

commenters highlight the importance of 

the Third Mandatory Data Collection 

considering that the ‘‘flaws in prior data 

collections impeded meaningful ratesetting analysis and, ultimately, led to 

the Third MDC.’’ 

8. In finalizing the requirements for 

the data collection, the Commission 

does not resolve issues that are pending 

in the ICS rulemaking, such as the 

extent to which security costs are or are 

not related to ICS, or whether the 

Commission should change its rules, as 

some parties have suggested. As the 

Commission explained in the 2021 ICS 

Order, the purpose of this data 

collection is to provide the Commission 

with sufficient information to resolve 

various issues it is considering as part 

of that rulemaking, including the 

adoption of permanent interstate and 

international rate caps. Therefore, the 

Commission agrees with Worth Rises 

and others that this Order ‘‘is not the 

proper administrative vehicle’’ to revise 

the scope of the data collection or 

change Commission rules. In this 

regard, the Commission disagrees with 

GTL’s suggestion that the Commission 

already has or will get certain 

information regarding, for example, 

‘‘site commission payments, 

correctional facilities served, and 

annual ICS and ancillary service charge 

revenues’’ from the ICS Annual Reports. 

As the Commission explained in the 

2021 ICS Order, ‘‘while the Annual 

Reports contain useful and relevant 

marketplace information on providers’ 

rates and charges, the Commissions 

disagrees with the contention that the 

Annual Reports provide sufficient data 

to establish just and reasonable 

interstate inmate calling services rates.’’ 

The Commission does not revisit this 

view here. The Annual Reports do not 

require the type of detailed and 

disaggregated cost reporting that the 

Commission requires in this data 

collection, which the Commission has 

determined is an ‘‘essential prerequisite 

to adopting permanent interstate rate 

caps for both provider-related and 

facility-related costs.’’ 

9. In the sections that follow, the 

Commission first addresses proposals to 

change specific data requests and then 

turns to proposals for more general 

revisions to the instructions. 

B. Specific Data Requests 

1. Categories of Information Requested 

10. The Commission adopts a 

requirement for ICS providers to report 

customer prepayments separately and 

modify the definition and thus the 

calculation of ‘‘Net Capital Stock’’ to 

reflect the subtraction of customer 

deposits. PPI proposes this additional 

reporting requirement because 

‘‘customer prepayments are a material 

balance-sheet item for ICS carriers.’’ The 

Commission finds that customer 

prepayments are a source of noninvestor supplied capital that should be 

subtracted from the providers’ net 

capital stock because providers are able 

to use these monies to finance their 

operations. This subtraction treats 

customer deposits as zero interest, noninvestor supplied capital, since the 

return on net capital stock reflected in 

the providers’ annual total expenses 

will be reduced in proportion to the 

reduction in net capital stock. The 

Commission also requires providers to 

report the interest, if any, paid on 

customer prepayments separately from 

other interest expenses; and the 

Commission allows providers to add the 

interest paid on the customer deposits 

directly to their capital expense and 

annual total expenses. The Commission 

modifies the definition of ‘‘Capital 

Expenses’’ to make this clear. 

2. Factors Affecting the Costs of 

Providing Interstate and International 

Inmate Calling Services 

11. In the Third MDC Proposal 

document, the Commission sought 

feedback about the types of data it 

should collect to help it understand the 

factors that affect the costs of providing 

interstate and international calling 

services at the facility level. The 

Commission proposed to collect data on 

billed minutes, unbilled minutes, 

average daily population (ADP), the 

number of telephones and kiosks 

installed, the opening and closing of 

accounts, admissions, releases, and 

weekly turnover rate. Based on record 

support, the Commission finds it 

appropriate to collect information on 

each of these metrics, including figures 

for new account generation and account 

termination. Securus argues that it 

would be sufficient to collect only ADP 

and data on the opening and closing of 

accounts while GTL asserts that the 

number of kiosks or telephones and 

account generation and termination are 

inaccurate indicators of demand. GTL 

asks us to rely solely on billed and 

unbilled minutes to determine demand. 

The Commission declines to implement 

these proposals. As an initial matter, the 

ADP reported for a facility may not 

always accurately indicate the demand 

for ICS at the facility or otherwise fully 

capture the factors affecting providers’ 

costs. Thus, other metrics are critical in 

assessing cost causality. Obtaining data 

on activities like account set-up and 

termination will help the Commission 

understand if and how such activities 

impact providers’ costs. In view of the 

above, the Commission finds GTL’s 

suggestion that it can rely solely on 

billed and unbilled minutes too narrow. 

Instead, the Commission finds that 

collecting additional information on 

facility population metrics and account 

generation and termination will help the 

Commission better understand the 

providers’ cost structures, including at 

relatively small facilities. 

12. The Commission further adopts 

the proposal to require providers to 

submit weekly turnover rate data, where 

it is available. These data will 

supplement, and help the Commission 

correct potential flaws in, other 

population metrics (i.e., facility-level 

ADP data and the figures for account 

generation and account termination). 

Some commenters disagree with this 

approach, arguing that it will impose a 

significant burden on providers because 

the facilities keep the pertinent data and 


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often lag in reporting the measures, 

leaving ICS providers without a reliable 

way to track arrests and releases. Given 

the record evidence indicating that 

turnover rates may play a significant 

role in cost causality at smaller 

facilities, these data are important. 

Providers can work with the respective 

facilities they serve to compile this data 

where providers otherwise have no 

other way to ascertain it. The 

Commission therefore declines the 

suggestion that the Commission refrains 

from collecting turnover data, where 

available, simply because such data may 

not be available for all facilities. The 

Commission concludes that the various 

population measures the Commission 

adopts collectively supplement oneanother and will help the Commission 

understand provider cost drivers, 

particularly at smaller jails. 

3. Site Commission Data 

13. The Commission takes a series of 

steps to reform the proposals concerning 

site commission data in response to the 

record in an effort to obtain more 

detailed and disaggregated information. 

First, consistent with the Commission’s 

actions in the 2021 ICS Order, the 

Commission adopts the proposal to 

require ICS providers to categorize their 

site commission payments as either 

legally mandated or contractually 

prescribed for each of calendar years 

2019 through 2021. GTL claims that 

requiring this categorization for three 

calendar years would impose a 

significant burden on providers because 

they had no obligation to separate site 

commission payments before the rules 

adopted in the 2021 ICS Order became 

effective on October 26, 2021. The 

Commission finds that GTL’s 

characterization of the burden is 

overstated. Once a provider establishes 

whether site commission payments 

were legally mandated or contractually 

prescribed as of October 26, 2021, the 

additional burden of determining their 

categorization during earlier portions of 

the reporting period should be relatively 

minor, particularly where the provider 

operated under the same facility 

contract for the prior two years. 

14. Second, after considering record 

comments, generally, regarding the 

proposed site commission data and 

various ways of supplementing 

reportable site commission data, the 

Commission modifies, on its own 

motion, the instructions and reporting 

requirements for site commissions to 

require providers to disaggregate their 

reported site commission payment 

information between monetary and inkind payments and, further, between 

fixed and variable payments. The 

Commission likewise requires providers 

to disclose each entity to which they 

pay site commissions at each facility in 

any fashion, and the amount of the 

same. The Commission finds that this 

additional disaggregated information 

will improve the Commission’s 

understanding of the market and the 

role that site commissions play in the 

provision of inmate calling services. 

15. Third, the Commission adopts 

Securus’s proposal that it require 

providers to identify and report up-front 

site commission payments at the 

beginning of a contract as a subset of 

fixed site commissions. The 

Commission agrees that this information 

will ‘‘provide a more accurate picture of 

overall site commissions,’’ and the 

Commission finds that the associated 

burden on providers will be minimal. 

16. The Commission also adopts a 

new requirement instructing providers 

to explain how they allocate site 

commission payments between ICS and 

non-ICS operations. The Commission 

agrees with PPI that this will resolve 

uncertainty in situations where carriers 

make site commission payments for 

both ICS and non-ICS services. 

Gathering this information is also 

consistent with the directive that the 

Commission ensure providers allocate 

common expenses between their ICS 

operations and other operations. 

Although Securus urges us to reject this 

proposal, claiming that it will ‘‘further 

inject[ ] the Commission into 

unregulated services over which it has 

no jurisdiction,’’ this information will 

help the Commission determine what 

portion, if any, of site commission 

payments are properly attributable to 

ICS. 

17. The Commission rewords the 

instructions on the allocation of site 

commissions at the facility level to 

correct for a loophole that could 

otherwise result in some of a provider’s 

total site commission payments not 

being allocated to any facility. 

Specifically, the Commission instructs 

providers to fully allocate any reported 

site commissions among the facilities 

associated with each site commission 

payment during the reporting period. 

One commenter suggests that the 

Commission should require providers to 

identify the contract that governs ICS at 

each facility and require disclosure of 

the amounts and types of site 

commissions paid under that contract so 

that the Commission may understand 

instances where site commission 

payments were received by non-facility 

entities such as a governmental agency. 

The Commission adopts the 

requirement for providers to report each 

entity to which they pay site 

commissions at each facility in any 

fashion, and the amount of the same as 

a less burdensome alternative that will 

help clarify site commission allocations 

at the facility level. 

18. The Commission declines to adopt 

additional reporting requirements 

regarding how site commission 

payments are spent or how the 

expenditures are related to ICS. To be 

useful, such information would need to 

be broken down into categories similar 

to those that the Commission requires 

for provider costs. In addition, providers 

would most likely have to obtain this 

detailed categorized information from 

facility administrators, who, in turn, 

would have to expend significant efforts 

in compiling the requested information. 

In many cases, these administrators may 

be reluctant to provide accurate 

information about their use, especially 

where it bears no relationship to inmate 

calling. Given these circumstances, the 

Commission declines to require 

providers to collect and report this 

information. 

4. Information on Security Services 

19. In the Third MDC Proposal 

document, the Commission proposed to 

require providers to report their security 

costs in connection with their ICS and 

non-ICS-related operations as part of 

their reporting on site commission 

payments and sought comment on a 

number of associated issues. After 

considering the comments, the 

Commission expands the data collection 

to include additional inquiries regarding 

providers’ security and surveillance 

services outside the site commission 

section, including inquiries requiring 

narrative explanations describing such 

services. ICS providers should be 

mindful that any reporting in the 

separate subcategories outside the Site 

Commissions section must be exclusive 

of the data reported in connection with 

site commissions to prevent doublecounting of security and surveillance 

costs. This approach is consistent with 

Worth Rises’ and the Public Interest 

Parties’ arguments that the collection 

should capture all security costs, not 

just those incurred in the context of site 

commission payments, since many 

security and surveillance costs would be 

excluded under the proposed 

instructions. The Commission agrees 

and revises the instructions accordingly. 

20. The Commission declines, 

however, to adopt a proposal that it 

collect more detailed information on 

security and surveillance costs spanning 

over 30 suggested categories of 

information. The Commission agrees 

with certain ICS providers that the 

requested level of granularity would be 


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overly burdensome. The Commission 

similarly declines to collect security and 

surveillance costs data ‘‘at a granular 

level without ICS provider labeling’’ or 

a breakdown of security costs included 

and excluded from in-kind site 

commission payments as requested by 

another commenter. The Commission 

invites providers to include in their 

written responses in the Word template 

any information they have that would 

be responsive to Worth Rises’ requests. 

While the collection of robust security 

and surveillance cost data is a critical 

component of this data collection, the 

Commission finds that further 

granularity in reported security costs is 

unnecessary in light of the revisions it 

incorporates into the security and 

surveillance data collection as well as 

the adoption of instructions that require 

ICS providers to submit narrative 

explanations of such costs and cost 

allocations. The Commission directs 

providers to include in their narrative 

responses any information they have 

that would provide more granular 

information about their security and 

surveillance costs. 

21. Finally, the Commission declines 

to address the issue of what categories, 

if any, of security and surveillance costs 

may be recoverable through interstate 

and international ICS rates. That issue is 

expressly teed up in the Commission’s 

2021 ICS Notice and is a matter for the 

Commission to decide as part of its 

rulemaking proceeding. The record 

confirms it is not the proper subject of 

this data collection Bureau-level Order. 

5. Ancillary Service Charges Data 

22. Although the Commission 

declines to modify the definition of 

‘‘Revenue-Sharing Agreement’’ as 

discussed below, the Commission 

revises the instructions to require 

providers to identify the payor and 

payee in each Revenue-Sharing 

Agreement, as requested by PPI. The 

Commission agrees that this additional 

information indicating the flow of funds 

between such entities will shed useful 

light on revenue-sharing practices and 

help the Commission better understand 

how the marketplace for these 

agreements functions. 

6. Other Proposals 

23. Video Calling Services. One 

commenter requests that the 

Commission expands the data collection 

to require the reporting of detailed cost 

and other data specifically on providers’ 

video calling services. As an initial 

matter, the Commission requires 

providers to report costs for non-ICS 

services, including any video services 

they offer. The Commission declines, 

however, to require providers to report 

detailed cost and other data on video 

services at this time. In GTL v. FCC, the 

U.S. Court of Appeals for the District of 

Columbia Circuit (D.C. Circuit) vacated 

the Commission’s reporting 

requirements related to video calling, 

finding that the Commission had not 

sufficiently explained how its statutory 

authority extends to such services. The 

Commission has not reached this 

question on remand. The Commission 

made no reference to video services in 

the guidelines it directed WCB/OEA to 

use in developing the data collection. 

24. Additional Data Concerning 

Contracts. The Commission also 

declines to adopt requests that it collect 

all contracts between ICS providers and 

correctional facilities. Although 

collection of all, or a sample of, such 

contracts might assist the interpretation 

of facility-level data, the Commission 

finds at this time that the burden on 

providers of such a collection would 

outweigh any possible benefits, and 

would substantially increase the 

administrative burdens associated with 

processing the related data. Given that 

the Commission has authority to ask 

providers to produce specific contracts 

at any time if the need arises, the 

Commission declines to impose such an 

obligation at this time. The Commission 

made no reference to video services in 

the guidelines it directed WCB/OEA to 

use in developing the data collection. 

25. Information Concerning Patent 

Assets/Royalty Expenditures. The 

Commission is not persuaded to expand 

the collection to obtain information 

concerning the potential use of patents 

as a tool for dominant carriers to 

prevent competition, as one commenter 

asks. The commenter does not articulate 

why or how the information it requests, 

such as the identity of the payor/ 

licensor or a copy of any contract, 

would aid the Commission’s review of 

inmate calling services costs and 

pricing. The Commission also finds that 

the production of this information 

would lie outside the scope of this 

collection while unduly burdening 

providers. Accordingly, the Commission 

declines to require providers to submit 

information regarding patents. 

26. Miscellaneous. The Commission 

revises all references to ‘‘credit card’’ in 

the instructions and templates to 

instead refer to ‘‘payment card,’’ a 

change that will avoid confusion and 

help us obtain data associated with both 

debit and credit cards. The Commission 

clarifies that this adopted revision only 

relates to this data collection and does 

not extend to definitions contained in 

the Commission’s rules. The 

Commission, declines, however, to 

create three new call categories: (1) 

Traditional billed calls (paid for by end 

users), (2) facility-paid calls, and (3) 

unbilled calls (for which carriers receive 

no compensation). The Commission 

finds the creation of these new reporting 

categories unnecessary and that the 

burdens associated with requiring 

providers to classify each call into one 

of these three new categories outweigh 

the potential benefits. 

27. The Commission revises the 

relevant portions of the instructions to 

require providers to submit individualfacility data where multiple facilities are 

covered by a single contract. As the 

record reflects, providers with multifacility contracts often merge or repeat 

the same data for several facilities 

covered by a single contract. Where the 

responsive data are available, ICS 

providers must submit individual data 

for each facility even if that facility is 

covered by the same contract as other 

facilities. The Commission declines, 

however, a request to require providers 

to submit separate, unredacted site 

commission data. Although certain site 

commission data may be publicly 

available, the Commission cannot 

properly prejudge potential provider 

requests for confidential treatment of 

other site commission data. Instead, any 

such requests will be evaluated in 

accordance with the Protective Order in 

this proceeding. Filings containing 

legitimate confidential information can 

be appropriately redacted and filed 

pursuant to the guidance and 

limitations set forth in the Protective 

Order and the standard set forth in 

section 0.459 of the Commission’s rules. 

28. The Commission also implements 

the proposal to allow ICS providers to 

elect whether to use the default 

weighted average cost of capital (WACC) 

of 9.75% or an alternative WACC. If an 

ICS provider chooses to use a higher 

alternative WACC, the provider must 

submit a narrative response fully 

documenting and justifying the 

alternative. The Commission reminds 

providers that if they elect to claim a 

WACC greater than 9.75% and do not 

fully document, explain, and justify 

their calculations, then WCB/OEA may 

apply the default WACC of 9.75% 

instead. The Commission agrees with 

the Public Interest Parties’ argument 

that an adequate response requires 

providers to submit calculations and 

work papers as both are necessary to 

establish that the provider’s alternative 

WACC estimate reflects the provider’s 

own and a demonstrably comparablegroup of firms’ financial data and 

economic circumstances, the use of 

widely accepted methods to estimate 

debt and equity costs and capital 


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structure, and the collective risks of 

providing ICS, Automated Payment 

Service, Live Agent Service, and Paper 

Bill/Statement Service, as specified in 

the instructions. 

C. General Revisions Related to the 

Adopted Instructions 

1. Definitions 

29. Accounting Entity, Affiliate, 

Business Segment, and Company. The 

Commission adopts the definitions of 

‘‘Accounting Entity,’’ ‘‘Affiliate,’’ 

‘‘Business Segment,’’ and ‘‘Company’’ 

set forth in the proposed instructions. 

Although the Commission appreciate 

concerns that these definitions could be 

read to allow selective reporting that 

would adversely affect the results of the 

data collection, as the Commission 

explains, the Commission finds it 

unnecessary to revise the definition of 

‘‘Company’’ to mean ‘‘‘the legal entity 

that contains the Accounting Entity.’’’ 

Investments and expenses to be 

assigned, attributed, or allocated to or 

among Inmate Calling Services, 

Automated Payment Service, Live Agent 

Service, Paper Bill/Statement Service, 

Other Ancillary Services, and non-ICS 

Services are presumptively limited to 

those investments and expenses 

reflected in the existing financial reports 

that are routinely and specifically 

prepared for the accounting entity for 

management, shareholder, or creditor 

review. The provider may rebut this 

presumption with data and analysis but 

faces a high bar given the obvious 

incentives to shift investments and 

expenses to rate-regulated services. 

Although the Commission appreciates 

concerns that these definitions could be 

read to allow selective reporting that 

would adversely affect the results of the 

data collection, the Commission finds it 

unnecessary to revise the definition of 

‘‘Company’’ to mean ‘‘the legal entity 

that contains the Accounting Entity.’’ As 

noted above, this data collection is not 

the appropriate vehicle to modify the 

Commission’s existing rules. 

Accordingly, commenter suggestions 

that urge the Commission to change the 

definitions of terms contained in the 

Commission’s rules are also outside the 

scope of this data collection. 

30. Accordingly, the Commission 

adheres to the proposal to define 

‘‘Company’’ as synonymous with 

‘‘Accounting Entity,’’ which means ‘‘the 

smallest group of separate Business 

Segments that collectively account for 

100% of the Provider’s ICS-Related 

Operations and ICS-related investments, 

expenses, and revenues.’’ Together with 

‘‘Business Segment,’’ these terms 

ground the cost-reporting process in 

existing financial reports, while 

allowing us to avoid the cost allocation 

issues and reporting issues that 

adversely impacted the Commission’s 

earlier mandatory data collections. In 

contrast, the definition of ‘‘Company’’ 

suggested by one commenter would 

broaden the scope of the cost-reporting 

process significantly without improving 

cost-reporting results. If a calling 

services provider organizes its 

operations in a manner aimed at 

inflating its reported costs of providing 

calling services to incarcerated people, 

that fact should be apparent in the 

provider’s response to the data 

collection. 

31. Security Services. The 

Commission revises the proposed 

definition of ‘‘Security Services’’ to 

prevent an overinclusive reading of the 

term. The revised definition is as 

follows: ‘‘Security Services means any 

security and surveillance system, 

product, or service that a Provider 

supplies to a Facility, including any 

such system, product, or service that 

allows Incarcerated Persons to make 

telephone calls as permitted by the 

Facility; helps the Facility ensure that 

Incarcerated Persons do not call persons 

they are not allowed to call; helps 

monitor and record on-going calls; or 

inspects and analyzes recorded calls. 

Security Services also include other 

related systems, products, and services, 

such as a voice biometrics system, a PIN 

system, or a system concerning the 

administration of subpoenas concerning 

telephone calls. The classification of a 

system, product, or service as a Security 

Service does not mean that it is part of 

a Provider’s ICS-Related Operations.’’ 

Under the proposed definition, 

‘‘Security Services’’ would include ‘‘any 

security and surveillance system, 

product, or service that a Provider 

supplies to a Facility’’ as well as ‘‘any 

service that allows Incarcerated Persons 

to make telephone calls as permitted by 

the Facility.’’ As commenters explain, 

this proposed definition could 

‘‘encompass a wide variety of nonsecurity related services’’ or ‘‘would 

classify all ICS costs as ‘security 

services.’’ The Commission agrees that, 

without amendment, the definition 

could skew provider responses. The 

revised definition removes this 

ambiguity, and also addresses concerns 

that the proposed definition is unclear 

and potentially overbroad. For further 

clarity, the Commission also removes 

the last sentence from the proposed 

definition as unnecessary and 

potentially confusing, in accord with 

comments in the record. The related 

requests for information the 

Commission adopts ask providers to 

identify and describe supplied Security 

Services in the context of In-Kind Site 

Commissions or ICS-related Operations. 

‘‘ICS-Related Operations means the 

actions or tasks performed by the 

Provider or authorized personnel to 

deliver Inmate Calling Services and 

related Ancillary Services to 

Incarcerated Persons and those they 

call, including but not limited to billing, 

customer service, and other 

requirements as determined by contract 

or by law. It excludes all Site 

Commission payments, including InKind Site Commission payments.’’ 

32. Revenue-Sharing Agreement. The 

Commission declines to adopt the 

suggestion that it narrow the definition 

of ‘‘Revenue-Sharing Agreement’’ so 

that it applies only to ‘‘a contract for 

services to be rendered by an Affiliate 

or Third Party, which also provides for 

payments to the Provider.’’ The 

Commission concludes that the 

proposed definition is tailored to 

identify the general relationship 

between the provider and the contracted 

party or parties within the specific 

context identified in each of the related 

information requests, including the 

scenarios discussed in the record. 

Because the definition encompasses 

agreements regarding the provision of 

ICS or any ancillary service that 

‘‘directly or indirectly’’ result in 

payments to providers, it encompasses 

both the practices of concern identified 

in the record and any additional, as yet 

undisclosed, revenue sharing practices 

in which providers have engaged. 

33. Site Commission-Related 

Definitions. The Commission also does 

not modify the definition of ‘‘Monetary 

Site Commission’’ to include site 

commissions that ‘‘take the form of a 

payment in money or an equivalent 

accounting entry.’’ Doing so would 

obscure the data regarding site 

commissions, rather than bring clarity to 

it. As proposed, the instructions 

intentionally delineate between 

monetary site commissions and in-kind 

site commissions by focusing on the 

actual exchange of money. This 

proposal would effectively reclassify an 

in-kind site commission, like the 

provision of certain equipment, as a 

monetary site commission, collapsing 

the distinction the Commission intends 

to capture between in-kind site 

commissions and monetary site 

commissions. The Commission does 

agree, however, with PPI’s suggestion 

that it clarify that the definition of 

‘‘Contractually Prescribed Site 

Commissions’’ excludes legally 

mandated site commission payments 

even when such legally mandated 


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payments are reflected in a contract. 

This clarification appropriately 

recognizes that a contract for the 

provision of inmate calling services may 

recite or incorporate state mandates for 

the payment of site commissions that 

are not the type of discretionary 

negotiated payments contemplated by 

the term ‘‘Contractually Prescribed Site 

Commissions.’’ 

34. Capital Expenses. The 

Commission finds it unnecessary to 

make the definition of ‘‘Capital 

Expenses’’ more comprehensive by 

specifically ‘‘captur[ing] expenditures 

on intangible assets such as technology 

licenses o[r] expenses on software.’’ The 

current definition already includes 

annual amounts related to the 

amortization of capitalized expenditures 

on such intangible assets. This 

clarification appropriately recognizes 

that a contract for the provision of 

inmate calling services may recite or 

incorporate state mandates for the 

payment of site commissions that are 

not the type of discretionary negotiated 

payments contemplated by the term 

‘‘Contractually Prescribed Site 

Commissions.’’ 

35. Average Daily Population. On its 

own motion, the Commission revises 

the definition of ‘‘Average Daily 

Population’’ to make clear that data 

reported for that measure must reflect 

actual populations, rather than any 

estimate. A provider unable to provide 

exact ADP data must provide its best 

estimate and, in the Word template, 

indicate that fact and provide the basis 

for its estimate. 

2. Adopting a Three-Year Reporting 

Period 

36. The Commission expands the 

proposed reporting period from one year 

to three years for the entire Mandatory 

Data Collection, including the cost data, 

as supported by the record. This action 

revises the proposal to generally collect 

data for each calendar year from 2019 

through 2021, but to limit the collection 

of cost data to only calendar year 2021. 

Commenters, including both service 

providers and public interest groups, 

convince us that collecting cost data for 

three years will help prevent atypical, 

one-time expenses from being 

considered normal company costs, 

which they argue is a potential 

downside to collecting only a single 

year’s cost data. This potentiality 

becomes particularly acute if providers 

incurred large one-time costs related to 

COVID–19, as the record suggests may 

have happened. Additionally, the 

Commission finds that the difference in 

burden between providing one year 

versus three years of cost data is 

marginal and far outweighed by the 

benefits of collecting cost data for three 

years. The adoption of a three-year 

reporting period also accounts for 

providers that argue that data for the 

year 2021 is the most relevant and the 

best indicator of costs. The three-year 

reporting period the Commission adopts 

includes the year 2021 such that if that 

year proves most relevant, the collected 

information will speak for itself. 

Further, the Commission finds that 

adopting a consistent three-year period 

for all the data requests will reduce 

confusion among reporting providers, as 

well as include the one-year time period 

prior to any anomalous effects caused 

by the COVID–19 pandemic. In inviting 

comment on the proposed instructions 

and templates, the Commission asked 

commenters how it should ‘‘require 

providers that track costs only on a 

contract level to respond.’’ GTL offers 

no specific proposal for how the 

Commission could structure contractlevel reporting to avoid the issues the 

Commission encountered in the Second 

Mandatory Data Collection. GTL argues 

that this average ‘‘grossly 

underestimate[s]’’ providers’ response 

times for that data collection as outlined 

in that Notice. Instead of providing an 

alternative estimate, GTL simply points 

out that it provides calling services to 

over 1,900 facilities and that, even if it 

took only an hour per facility to respond 

to the data collection, GTL alone would 

spend over 1,900 hours preparing its 

response. The Commission rejects GTL’s 

argument. As the Commission has 

recognized, GTL is the largest calling 

services provider, ‘‘with an estimated 

market share approaching 50%.’’ Given 

that market share, the Commission 

would expect that GTL’s total response 

time would far exceed any industry 

average, regardless of the number of 

estimated hours. Nevertheless, the 

Commission will update its average 

burden estimate to account for the 

additional effort required to produce the 

additional two years of cost data that are 

now required and the other changes 

made in this Order. The Commission’s 

revised estimate, which will be 

included in the subsequent PRA 

document related to this data collection, 

will reflect the likely burden of the data 

collection. 

3. Rejecting Revisions to Financial Data 

Requests 

37. The Commission adopts the 

proposed requests for financial data set 

forth in the Public Notice and 

accompanying draft instructions and 

template—including conformance with 

generally accepted accounting 

principles—with a few minor 

exceptions suggested by the record as 

reflected herein. GTL argues that the 

financial data requests are ‘‘impossible 

to satisfy,’’ are formatted specifically for 

dominant carriers, and are beyond the 

Commission’s authority. The 

Commission disagrees. GTL fails to 

provide any specific explanation for 

why it would not be able to comply 

with the proposed request. GTL’s claims 

are also contradicted by the comments 

of other providers, indicating that ICS 

providers ‘‘already have access’’ to the 

requested data, and that the requests are 

‘‘consistent with existing ICS provider 

recordkeeping practices.’’ The 

Commission agrees with PPI that any 

purported similarity to accounting rules 

for dominant carriers is ‘‘irrelevant,’’ 

especially when corporations are 

‘‘frequently called upon to reformat 

[accounting] information for different 

reporting purposes.’’ Finally, collecting 

this financial information is well within 

the Commission’s statutory authority 

and the authority the Commission 

delegated to WCB/OEA for this 

collection. 

38. The Commission declines one 

commenter’s request that the 

Commission eliminate the proposed 

reporting concerning non-ICS services, 

as well as its suggestion that mandating 

such reporting is beyond the 

Commission’s authority. Collecting the 

requested information regarding nonICS services is essential if the 

Commission is to ensure that, consistent 

with section 201(b) of the 

Communications Act, the costs relied 

upon to set rates for regulated services— 

in this case, ICS and associated ancillary 

services—do not include the costs of 

nonregulated activities. Additionally, 

this information will help the 

Commission verify the accuracy and 

reasonableness of providers’ cost 

allocations. Although the commenter 

complains of the burden involved in 

providing this information, the 

instructions enable providers to report 

non-ICS services’ costs collectively, 

substantially reducing the burdens that 

would otherwise be associated with 

providing more granular information 

about the costs of nonregulated services. 

In addition, many rows of the data 

requests will not apply to non-ICS 

services, in which case providers only 

have to report amounts for relatively 

general categories such as 

‘‘Maintenance, repair, and engineering 

of site plant, equipment, and facilities,’’ 

which should further limit the burden 

involved. At the same time, the 

Commission declines to broaden the 

financial data requests to include 

federal income taxes paid, because the 


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collection already requests that 

providers report ‘‘[o]ther income taxrelated adjustments.’’ 

4. Adopting Cost Allocation Procedures 

as Proposed 

39. The Commission adopts the cost 

allocation procedures as proposed in the 

Public Notice and decline to implement 

alternative proposals for the reasons that 

follow. As the Public Interest Parties 

recognize, ‘‘[t]he Third MDC provides a 

detailed methodology for providers to 

implement the allocation consistently.’’ 

The instructions require providers to 

fully document, explain, and justify all 

cost allocations they make. This already 

comprehensive requirement obviates the 

need to yield to record requests that the 

Commission provide examples and 

guidance regarding direct attribution, or 

that the Commission provide more 

detailed information on the 

methodology for such allocations. Other 

commenters seek revisions to the 

allocation of common costs relying on 

direct costs, either by allowing 

alternative methodologies of common 

cost allocation, or by suggesting that the 

Commission should consider whether, 

or when, additional common cost 

allocation metrics are appropriate. The 

Commission declines to modify the 

instructions requiring a direct cost 

allocation of common costs. While the 

Commission is aware that using direct 

costs to allocate common or indirect 

costs ‘‘can be a problem if the direct 

costs are a very small share of total 

costs,’’ the Commission notes that this 

cost allocation method is the last two 

steps in a hierarchy of methodologies. 

Thus, the Commission does not expect 

it to be used for a significant portion of 

any provider’s costs, assuming each 

provider does its due diligence with 

respect to identifying and measuring the 

actual factors that drive its costs. 

Authorizing alternative approaches to 

the allocation of common costs would 

sacrifice the desired uniformity in the 

allocation process. The Commission 

similarly declines a request that it 

reorder the third and fourth cost 

allocation steps. The Commission finds 

no sound reason why the inversion of 

these two steps would be beneficial or 

efficient. 

40. Other comments suggest adding a 

contract-level allocation step to the 

hierarchy of allocation instructions. 

However, the instructions already 

explain that contract-level costs that are 

not directly assignable to facilities are to 

be treated as shared costs and provide 

steps for allocating such shared costs. 

The Commission finds no reason to 

make any changes to these instructions. 

The Commission is also unpersuaded 

that an allocation methodology based 

upon ADP will result in improved cost 

attribution, as one of the key objectives 

of the data collection is to ascertain 

from the cost data how costs vary among 

facilities that have different ADPs. 

5. Adopting Certain Revisions to 

Response Granularity 

41. The Commission implements the 

proposal to require providers to submit 

data both at the company-wide level 

and at the correctional facility level. 

However, the Commission adjusts the 

reporting of operating expenses between 

the company-wide level and the facility 

level to ensure consistency in reporting 

of these expenses at all levels and to 

avoid imposing additional burdens on 

reporting providers. The Commission 

disagrees with commenters that argue 

that providers should be able to report 

cost information only at the contract 

level. The Commission finds that 

making such a change would 

substantially increase the likelihood of 

recreating the same data issues the 

Commission confronted in the context 

of the Second Mandatory Data 

Collection. 

42. The Commission initially 

proposed an allocation of operating 

costs for facilities that differed from that 

sought at the company level. The record 

persuades us to revise the requirements 

on the allocation of operating costs 

among facilities to parallel the level of 

disaggregation required at the company 

level. As Securus explains, the proposed 

instructions would require 16 categories 

of operating expenses to be reported at 

the company level, but only four 

categories of operating expenses to be 

reported at the facility level. Securus 

explains that requiring similar levels of 

disaggregation for both company and 

facility data ‘‘would assist the 

Commission in identifying the different 

cost drivers between larger and smaller 

facilities’’ and ‘‘help the Commission 

and interested parties understand and 

validate the cost-causative 

methodologies used.’’ The Commission 

agrees that adopting a similar level of 

disaggregation for facility data as for 

company-wide data will yield more 

useful cost allocation results. In 

addition, requiring consolidation of 

accounts at the facility level appears to 

require an additional step for providers, 

thereby imposing an unnecessary 

burden. As the Commission seeks to 

maximize the benefits of the data 

collection while minimizing burdens to 

the extent possible, the Commission 

concludes that the same level of 

disaggregation should be required for 

both company-wide and facility-specific 

data. Considering that the Commission 

adopts facility-level disaggregation of 

operating expenses, the Commission 

clarifies that providers may use the 

same number of allocators they would 

have used to allocate expenses from the 

company-wide disaggregated accounts 

to the facility-level consolidated 

accounts. Thus, providers may use the 

same allocators for more than one cost 

category, instead of a separate allocator 

for each cost category. The proposed 

instructions and Excel template 

required: (a) 16 categories of operating 

expenses to be reported at the companywide level (site commissions are 

included); (b) 15 to be reported at the 

company-wide, service specific level 

(site commissions are excluded); and (c) 

four to be reported at the facilityspecific, ICS level (reflecting an 

aggregation of the company-wide, 

service specific categories). The 

Commission modifies these instructions 

and the template to require 15 categories 

of operating expenses to be reported at 

the facility-specific, ICS level. (Site 

commissions are excluded.) 

43. The Commission declines to adopt 

GTL’s proposal to permit providers to 

report information on a contract-only 

basis, rather than at the company and 

facility levels. GTL claims that reporting 

information at the company and facility 

levels would be ‘‘directly contrary to the 

Commission’s finding that ‘many 

providers assess their inmate calling 

services operations on a contract-bycontract basis.’’’ The Commission 

disagrees. The Commission made this 

observation in connection with its 

analysis of the responses to the Second 

Mandatory Data Collection and 

identified contract-level reporting as 

one of the principal limitations in the 

reported data. In requiring the Third 

Mandatory Data Collection, the 

Commission directed WCB/OEA to 

‘‘incorporate lessons learned from the 

two prior data collections’’ and to 

‘‘[e]nsure that the provider has directly 

assigned to specific contracts or 

facilities investments and expenses 

directly attributable to inmate calling 

services to the extent feasible.’’ The 

decision to require facility-level 

reporting instead of contract-level 

reporting is a direct response to the 

Commission’s directives to avoid a 

repeat of the problems that affected 

prior data collections. Accordingly, the 

Commission is unpersuaded that it 

should permit contract-level reporting, 

especially considering that other ICS 

providers support facility-level 

reporting. 

6. Financial Reports 

44. The Commission adopts the 

proposal to require all providers to 


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submit audited financial statements or 

reports, or similar documentation, for 

the reporting period, to the extent they 

have been produced in the ordinary 

course of business. Providers must 

either submit these reports for each year 

of the reporting period or certify that 

they have not produced such reports in 

the ordinary course of business. 

7. Effective Date 

45. The Commission’s actions in this 

Order shall be effective on the date 

specified in a document to be published 

in the Federal Register announcing 

approval by the Office of Management 

and Budget (OMB). 

46. Pursuant to the Commission’s 

directive set forth in the 2021 ICS Order, 

responses to this Third Mandatory Data 

Collection will be due 120 days after 

WCB announces in a public document 

that OMB has approved the data 

collection. 

IV. Procedural Matters 

47. Supplemental Final Regulatory 

Flexibility Act Analysis. As required by 

the Regulatory Flexibility Act of 1980, 

as amended (RFA), the Commission has 

prepared a Supplemental Final 

Regulatory Flexibility Analysis (FRFA) 

relating to this Order. 

48. Final Paperwork Reduction Act 

Analysis. The Order contains new or 

modified information collection 

requirements subject to the Paperwork 

Reduction Act of 1995 (PRA), Public 

Law 104–13. It will be submitted to 

OMB for review under section 3507(d) 

of the PRA. OMB, the general public, 

and other Federal agencies will be 

invited to comment on the new or 

modified information collection 

requirements contained in this 

proceeding. In addition, the 

Commission notes that pursuant to the 

Small Business Paperwork Relief Act of 

2002, Public Law 107–198; see 44 U.S.C. 

3506(c)(4), the Commission previously 

sought specific comment on how the 

Commission might further reduce the 

information collection burden for small 

business concerns with fewer than 25 

employees. The Commission has 

assessed the effects of the data 

collection on small business concerns, 

including those having fewer than 25 

employees, and find that to the extent 

such entities are subject to the 

collection, any further reduction in the 

burden of the collection would be 

inconsistent with the objectives behind 

the collection. 

49. Congressional Review Act. The 

Commission will not send a copy of this 

Order to Congress and the Government 

Accountability Office pursuant to the 

Congressional Review Act (CRA), see 5 

U.S.C. 801(a)(1)(A), because it does not 

adopt any rule as defined in the CRA, 

5 U.S.C. 804(3). 

V. Supplemental Final Regulatory 

Flexibility Analysis 

1. As required by the Regulatory 

Flexibility Act of 1980, as amended 

(RFA), the Wireline Competition Bureau 

(WCB) and the Office of Economics and 

Analytics (OEA) (collectively, WCB/ 

OEA) have prepared this Supplemental 

Final Regulatory Flexibility Analysis 

(Supplemental FRFA) of the possible 

significant economic impact on small 

entities by the policies and rules 

adopted in this Order pertaining to the 

forthcoming Third Mandatory Data 

Collection for inmate calling services 

(ICS). A Supplemental Initial Regulatory 

Flexibility Analysis (Supplemental 

IRFA) was included with a Public 

Notice seeking comment on proposals to 

implement the Third Mandatory Data 

Collection in the Commission’s Inmate 

Calling Services proceeding. WCB/OEA 

sought written public comment on the 

proposals in that Notice, including 

comment on the Supplemental IRFA. 

WCB/OEA did not receive comments 

directed toward the IRFA. The 

Commission will send a copy of the 

Order, including this Supplemental 

FRFA, to the Chief Counsel for 

Advocacy of the Small Business 

Administration (SBA). In addition, the 

Order and the Supplemental FRFA (or 

summaries thereof) will be published in 

the Federal Register. 

A. Need for, and Objectives of, the Data 

Collection 

2. In this Order, WCB/OEA adopt 

policies and specific requirements to 

implement the forthcoming Third 

Mandatory Data Collection for ICS. In 

the 2021 ICS Order, the Commission 

adopted a new data collection 

requirement. The Commission 

determined that this data collection 

would enable it to adopt permanent 

interstate and international rate caps, 

protect consumers against unjust and 

unreasonable ancillary service charges, 

and improve its continuing review of 

the inmate calling services marketplace. 

3. Pursuant to their delegated 

authority, WCB/OEA have prepared 

instructions and a template for the 

Third Mandatory Data Collection and 

are issuing the Order to adopt all 

aspects of these documents. 

B. Summary of Significant Issues Raised 

by Public Comments in Response to the 

Supplemental IRFA 

4. WCB/OEA did not receive 

comments specifically addressing the 

rules and policies proposed in the 

Supplemental IRFA. 

C. Response to Comments by the Chief 

Counsel for Advocacy of the Small 

Business Administration 

5. The Chief Counsel did not file any 

comments in response to the rules and 

policies proposed in the Supplemental 

IRFA. 

D. Description and Estimate of the 

Number of Small Entities to Which the 

Third Mandatory Data Collection Will 

Apply 

6. The RFA directs agencies to 

provide a description of, and where 

feasible, an estimate of the number of 

small entities that may be affected by 

the Third Mandatory Data Collection. 

The RFA generally defines the term 

‘‘small entity’’ as having the same 

meaning as the terms ‘‘small business,’’ 

‘‘small organization,’’ and ‘‘small 

governmental jurisdiction.’’ In addition, 

the term ‘‘small business’’ has the same 

meaning as the term ‘‘small-business 

concern’’ under the Small Business Act. 

A ‘‘small-business concern’’ is one 

which: (1) Is independently owned and 

operated; (2) is not dominant in its field 

of operation; and (3) satisfies any 

additional criteria established by the 

SBA. 

7. Regulatory Flexibility Analyses 

were incorporated in the 2020 ICS 

Notice, 2021 ICS Order, and the Third 

MDC Proposal document. In those 

analyses, the Commission described in 

detail the small entities that might be 

affected. Accordingly, in this Order, for 

the Supplemental FRFA, the 

Commission hereby includes by 

reference the descriptions and estimates 

of the number of small entities from 

these previous Regulatory Flexibility 

Analyses. 

E. Description of Projected Reporting, 

Recordkeeping, and Other Compliance 

Requirements for Small Entities 

8. The Third Mandatory Data 

Collection requires ICS providers to 

submit, among other things, data and 

other information on calls, demand, 

operations, company and contract 

information, information about facilities 

served, revenues, site commission 

payments, and ancillary fees. WCB/OEA 

estimate that approximately 20 ICS 

providers will be subject to this onetime reporting requirement. In the 

aggregate, WCB/OEA estimate that 

responses will take approximately 

47,100 hours and cost approximately 

$418,570. 


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F. Steps Taken To Minimize the 

Significant Economic Impact on Small 

Entities and Significant Alternatives 

Considered 

9. The RFA requires an agency to 

describe any significant alternatives that 

it has considered in reaching its 

proposed approach, which may include 

the following four alternatives (among 

others): ‘‘(1) the establishment of 

differing compliance or reporting 

requirements or timetables that take into 

account the resources available to small 

entities; (2) the clarification, 

consolidation, or simplification of 

compliance and reporting requirements 

under the rules for such small entities; 

(3) the use of performance rather than 

design standards; and (4) an exemption 

from coverage of the rule, or any part 

thereof, for such small entities.’’ 

10. The Third Mandatory Data 

Collection is a one-time request and 

does not impose a recurring obligation 

on providers. Because the Commission’s 

2021 ICS Order requires all ICS 

providers to comply with the mandatory 

data collection, the collection will affect 

smaller as well as larger ICS providers. 

WCB/OEA have taken steps to ensure 

that the data collection template is 

competitively neutral and not unduly 

burdensome for any set of providers and 

have considered the economic impact 

on small entities, as identified in 

comments filed in response to the Third 

MDC Proposal document and the 

Supplemental IRFA, in finalizing the 

instructions and the template for the 

Third Mandatory Data Collection. In 

response to the comments, WCB/OEA 

have refined certain aspects of the data 

collection, including by expanding the 

reporting period for cost data, revising 

certain proposed definitions, and 

reorganizing the manner in which 

providers report certain costs. These 

modifications avoid unduly burdening 

responding providers while ensuring 

that providers have sufficiently detailed 

and specific instructions to respond to 

the data collection. 

G. Report to Congress 

11. The Commission will send a copy 

of the Order, including this 

Supplemental FRFA, in a report a report 

to be sent to Congress pursuant to the 

Small Business Regulatory Enforcement 

Fairness Act of 1996. In addition, the 

Commission will send a copy of the 

Order, including this Supplemental 

FRFA, to the Chief Counsel for 

Advocacy of the Small Business 

Administration. A copy of the Order, 

and Supplemental FRFA (or summaries 

thereof) will also be published in the 

Federal Register. 

VI. Ordering Clauses 

12. Accordingly, it is ordered that, 

pursuant to the authority contained in 

sections 1, 2, 4(i)–(j), 155(c), 201(b), 218, 

220, 276, and 403 of the 

Communications Act of 1934, as 

amended, 47 U.S.C. 151, 152, 154(i)–(j), 

155(c), 201(b), 218, 220, 276, and 403, 

and the authority delegated pursuant to 

sections 0.21, 0.91, 0.291, 0.201(d), 

0.271, 0.291 of the Commission’s rules, 

47 CFR 0.21, 0.91, 0.201(d), 0.271, 

0.291, this Order is adopted. 

13. It is further ordered that the 

Commission’s Consumer and 

Governmental Affairs Bureau, Reference 

Information Center, shall send a copy of 

this Order, including the Supplemental 

Final Regulatory Flexibility Analysis, to 

the Chief Counsel for Advocacy of the 

Small Business Administration. 

Federal Communications Commission. 

Lynne Engledow, 

Deputy Chief, Pricing Policy Division, 

Wireline Competition Bureau. 

Note: The following appendix, Third 

Mandatory Data Collection Instructions and 

Template, will not appear in the Code of 

Federal Regulations. 

Third Mandatory Data Collection 

Instructions and Template 

I. Data Collection Overview 

In the 2021 ICS Order, the 

Commission determined that a Third 

Mandatory Data Collection would 

enable it to adopt permanent interstate 

and international rate caps for inmate 

calling services (ICS) and to evaluate 

and, if warranted, revise the current 

Ancillary Service Charge caps for those 

services. The Commission delegated 

authority to the WCB/OEA to 

implement this Third Mandatory Data 

Collection, ‘‘including determining and 

describing the types of information 

required related to providers’ 

operations, costs, demand, and 

revenues.’’ The Commission also 

delegated authority to WCB/OEA ‘‘to 

require each provider to fully explain 

and justify each step of its costing 

process and, where [WCB/OEA] deem it 

appropriate, to specify the methodology 

the provider shall use in any or all of 

those steps.’’ 

The Commission directed WCB/OEA 

to develop a template and instructions 

for the collection. The Commission also 

directed that WCB/OEA consider, in 

designing the data collection, various 

suggestions regarding data granularity, 

cost allocation, and specificity in 

definitions and instructions received 

from parties in response to the 2020 ICS 

Notice, among other matters. Further, 

the Commission directed WCB/OEA to 

‘‘incorporate lessons learned from the 

two prior [ICS] data collections to 

ensure that [the Commission] collect[s], 

to the extent possible, uniform cost, 

demand, and revenue data from each 

provider.’’ 

These instructions and the 

accompanying template are designed to 

implement the Commission’s directives. 

The template consists of a Word 

document and Excel spreadsheets. For 

simplicity, we refer to these respective 

portions of the template as the Word 

template and the Excel template. 

II. General Instructions 

Our instructions first identify the 

entities which we require to respond to 

this data collection. We then review the 

information we require them to provide 

and describe the procedure for 

submitting the requisite responses. 

Throughout these instructions, the 

terms ‘‘you’’ and ‘‘your’’ refer to any 

entities directed to respond to these data 

requests which qualify as Inmate Calling 

Service Providers as we define them 

below. 

You may contact the Commission staff 

at mandatorydatacollection@fcc.gov if 

you have questions regarding whether 

your Company must file a data 

collection response or the requirements 

for such a response. 

A. Who Must Submit Data 

All ICS Providers, as defined in our 

rules and as further described below, 

must submit complete, accurate, and 

truthful responses to this data 

collection. See Part III, below, for the 

definition of ‘‘ICS Provider.’’ Each group 

of affiliated Providers shall respond as 

a single entity, regardless of the number 

of separately incorporated companies or 

other entities within that group that 

provide ICS. See Part III, below, for the 

definitions of ‘‘Accounting Entity’’ and 

‘‘Affiliates,’’ which collectively make 

clear which entities must file responses 

to this Data Collection. 

A Subcontractor is included as an 

entity acting as an ICS Provider if it 

partners with or serves an ICS Provider 

which holds a direct contractual 

relationship with a correctional 

authority, and also, for example, 

completes calls for ICS Customers, bills 

Customers for those calls, and retains 

the revenue from those calls. 

Subcontractors are therefore not 

exempted from the definition of an ICS 

Provider on the grounds that they lack 

a direct contractual relationship with a 

correctional authority. Alternatively, 

where a Subcontractor completes calls 

but the ICS Provider bills Customers for 

those calls and then pays the 

Subcontractor, that Subcontractor may 


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also meet the definition of an ICS 

Provider. In contrast, an entity that 

provides billing and collection for 

Calling Services provided by a separate 

entity and remits those revenues may 

not, without more, meet the definition 

of an ICS Provider. 

Providers (and all Subcontractors 

thereof who meet the definition herein) 

must complete all portions of this data 

collection unless otherwise indicated. 

Section II.C below provides instructions 

as to how certain data shall be reported. 

B. What Must Be Submitted 

You must fully and completely 

respond to each request for information 

in this data collection by using the 

Word and Excel templates attached to 

these instructions. Providers must 

report their information according to the 

best information in their possession, 

custody, or control. 

Your full response shall consist of 

several parts: 

(1) A Word document containing 

responses that require a narrative 

explanation (see Appendix A to these 

instructions); 

(2) An Excel spreadsheet containing 

responses that indicate specific 

numbers, percentages, and or 

information (see Appendix B to these 

instructions); 

(3) An audited financial statement or 

report for each Year from 2019 through 

2021; and 

(4) A signed certification of 

truthfulness, accuracy, and 

completeness (see Appendix C to these 

instructions). 

The Word and Excel templates and 

any additional spreadsheets must be 

submitted in machine-readable and 

manipulatable formats. As indicated, 

you also must submit an audited 

financial statement or report for each 

Year from 2019 through 2021, or similar 

documentation, to the extent they have 

been produced in the ordinary course of 

business. Additionally, all responses 

must be accompanied by a certification 

by an officer of the Provider that, based 

on information and belief formed after 

reasonable inquiry, the statements and 

information contained in the 

submission are true, accurate, and 

complete. You must complete the 

certification form provided in Appendix 

C before submitting your response. 

Submissions made without a completed 

certification form will be rejected and 

returned for correction and 

resubmission. 

We caution Providers that they must 

proceed in good faith and with absolute 

candor in responding to this data 

collection. We also caution that any 

failure to timely file an accurate, 

complete, and truthful response to this 

data collection may subject the Provider 

to sanctions, including, but not limited 

to, monetary forfeitures. See 47 U.S.C. 

502, 503(b). Willful false statements in 

responses to this data collection also are 

punishable by fine or imprisonment 

under 18 U.S.C. 1001. 

As a general matter, these instructions 

direct you to enter your responses to 

requests for certain information or 

numbers at specific places in these 

appendices. Where these instructions 

require you to provide the workpapers, 

formulas, calculations, or data 

underlying your responses, report and 

display the required information as 

clearly and succinctly as possible. 

Narrative responses are to be provided 

in the Word template. Use that template 

to provide any additional information 

needed to ensure that your response is 

full and complete, and to identify and 

explain any caveats associated with 

your response. The Word template shall 

also include formulas, explanations, and 

appropriate references for calculations, 

where necessary, including any 

explanations needed to make your 

entries on the Excel template 

transparent and understandable. 

Unless otherwise stated, use the Excel 

template to provide your responses to 

the inquiries that follow. As a general 

matter, your entries on that template 

will be for specific numbers or 

percentages (e.g., a Facility’s Average 

Daily Population) or discrete 

information (e.g., a Facility’s 

geographical coordinates). The Excel 

template has formulas in certain cells 

that operate in accordance with these 

instructions and use data you enter in 

other cells to facilitate a complete 

reporting of the required data. Data that 

you are required to ‘‘report’’ include 

both the data that you enter in the cells 

and the data that are automatically 

generated by the Excel formulas. The 

Excel template uses ‘‘N/A’’ to identify 

cells in which no data are to be 

reported. Following the same format, 

you should add additional rows or 

columns to this template as necessary to 

complete your responses. 

Where indicated, please provide your 

responses for the three-year Reporting 

Period—from January 1, 2019, to 

December 31, 2021. Where inquiries do 

not specify a format for the Reporting 

Period, answer the question on a yearby-year basis, rather than in the 

aggregate for the Reporting Period. 

You must submit a valid entry on the 

designated template in response to each 

request in this data collection. If a 

request does not apply to your 

Company, enter ‘‘N/A’’ in the 

appropriate field, and use the Word 

document to fully explain the reasons 

for this response. If your responses are 

deemed incomplete or are not submitted 

in the required format, your filing may 

be rejected and returned to you for 

correction and resubmission. 

C. Filing Deadline and Submission 

The Commission will submit this data 

collection, including all required forms, 

to the Office of Management and Budget 

(OMB) for its approval under the 

Paperwork Reduction Act of 1995, 

Public Law 104–13. Within seven 

business days of our receiving that 

approval, we will issue a Public Notice 

announcing that approval and setting 

the deadline by which you must submit 

your response to this data collection, 

which will be 120 days after we issue 

the Public Notice announcing OMB 

approval. We also will publish a notice 

in the Federal Register announcing 

OMB’s approval of the data collection 

and the due date for your response. 

You must submit public versions of 

your response by filing and certifying 

the completed templates and 

certification form electronically, using 

the Commission’s Electronic Comment 

Filing System (ECFS), by accessing the 

ECFS at https://www.fcc.gov/ecfs/. 

You may file any information that you 

believe should be afforded confidential 

treatment pursuant to the guidance and 

limitations in the Protective Order in 

this proceeding and by adhering to the 

standard set forth in section 0.459(b) of 

the Commission’s rules. You may access 

the Protective Order through this link: 

https://apps.fcc.gov/edocs_public/ 

attachmatch/DA-13-2434A1.pdf. 

Confidential versions of the reports 

must be submitted to the Secretary’s 

office using the original Word and Excel 

templates provided by the Commission 

and in a machine-readable and 

manipulatable format. You must also 

provide courtesy copies of the 

confidential filing to WCB/OEA via 

email at mandatorydatacollection@

fcc.gov. 

If your response is not completed 

properly, it may be rejected and/or 

returned to you. For further information 

and any questions on completing your 

response, please contact Erik RavenHansen, Wireline Competition Bureau, 

Pricing Policy Division, at 202–418– 

1532 or at Erik.Raven-Hansen@fcc.gov, 

or Richard Kwiatkowski, Office of 

Economics and Analytics, Economic 

Analysis Division, at 202–418–1383 or 

at Richard.Kwiatkowski@fcc.gov. 

III. Relevant Definitions 

Accounting Entity means the smallest 

group of separate Business Segments 

that collectively account for 100% of the 


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Provider’s ICS-Related Operations and 

ICS-related investments, expenses, and 

revenues. 

Admissions means the number of 

Incarcerated Persons booked into and 

housed in a Facility by formal legal 

documents and the authority of the 

courts or other official agency, including 

repeat offenders booked on new charges 

as well as persons sentenced to 

weekend programs who enter the 

Facility for the first time. It excludes 

Incarcerated Persons reentering the 

Facility after an escape, work release, 

medical appointment, treatment facility 

appointment, or bail and court 

appearance. 

Affiliates means any two or more 

companies, partnerships, or other legal 

entities where (a) one entity directly or 

indirectly owns or controls the other or 

others, (b) a Third Party controls or has 

the power to control both or all, (c) the 

entities share common ownership or 

have interlocking directorates, or (d) the 

entities share employees, equipment, 

and/or facilities. For purposes of this 

definition, the term ‘‘own’’ means to 

own an equity interest (or the equivalent 

thereof) of more than 10%. 

Affiliate Group means the Company 

and its ICS and non-ICS Affiliates. 

Ancillary Service Charge means any 

charge Consumers may be assessed for, 

or in connection with, the interstate or 

international use of Inmate Calling 

Services that is not included in the perminute charges assessed for such 

individual calls. Ancillary Service 

Charges that may be assessed are limited 

only to those listed in 47 CFR 

64.6000(a)(1)-(5) and consist of 

Automated Payment Fees, Live Agent 

Fees, Paper Bill/Statement Fees, Fees for 

Single-Call and Related Services, and 

Third-Party Financial Transaction Fees. 

All other Ancillary Service Charges are 

prohibited in connection with interstate 

and international Inmate Calling 

Services. For purposes of this definition, 

‘‘interstate’’ includes any 

jurisdictionally mixed charge, as 

defined in 47 CFR 64.6000(u). 

Ancillary Services means Permissible 

Ancillary Services and Other Ancillary 

Services. 

Annual Total Expenses means the 

sum of annual Operating Expenses and 

annual Capital Expenses. 

Automated Payment Fees means 

credit card payment fees, debit card 

payment fees, and bill processing fees, 

including fees for payments made by 

interactive voice response (IVR), 

through the internet, or by use of an 

Incarcerated Person Kiosk. 

Automated Payment Service means 

any service providing Customers of 

Inmate Calling Services with credit card 

payment, debit card payment, and bill 

processing services, including enabling 

payments by interactive voice response 

(IVR), web, or Incarcerated Person 

Kiosk. 

Average Daily Population or ADP 

means the sum of all Incarcerated 

Persons in a Facility for each day of a 

Year, divided by the number of days in 

the Year. 

Billed Calls means the number of 

Inmate Calling Services calls supplied 

during a Year for which payment is 

demanded. 

Billed Uses means the number of 

times Automated Payment Service, Live 

Agent Service, or Paper Bill/Statement 

Service is put into action during a Year 

and for which payment is demanded. 

Billed Transactions means the 

number of discrete instances where a 

seller supplies Single-Call and Related 

Service or Third-Party Financial 

Transaction Service and a buyer agrees 

to pay a price for that service. 

Billed Minutes means the number of 

Inmate Calling Services minutes 

supplied during a Year for which 

payment is demanded. 

Billed Revenues means gross sales, 

without adjustment for uncollectable 

accounts or expenses related to 

producing these sales, derived from the 

number of units of a service supplied 

during a Year for which payment is 

demanded. 

Business Segment means a component 

of a Company that generates its own 

revenues and creates its own products, 

product lines, or services and for which 

a financial report is routinely prepared 

for management, shareholder, or 

creditor review. 

Capital Expenses means the sum of (a) 

the Return that debt, preferred stock, 

and equity investors require; (b) interest 

paid on customer prepayments or 

deposits; (c) depreciation expense; (d) 

amortization expense; and (e) federal 

and state income tax expense 

attributable to the fraction of the Return 

attributable to equity holders. 

Cash Working Capital means the 

average investor-supplied capital a firm 

needs to fund its day-to-day operations. 

Company means the Accounting 

Entity unless otherwise indicated. 

Consumer means the party paying a 

Provider of Inmate Calling Services. 

Contractually Prescribed Site 

Commission means a Site Commission 

payment, other than a Legally Mandated 

Site Commission payment, required 

pursuant to a contract negotiated 

between a Facility and a Provider. 

Customer means the Incarcerated 

Person or the person who pays for ICS 

if that person is not the Incarcerated 

Person. 

Discretionary Tax or Discretionary 

Fee means a fee that a Provider must 

remit to federal, state, or local 

governments and may, but is not 

required to, recover it from Customers, 

including but not limited to fees for the 

Universal Service Fund. 

Facility means a Prison or Jail as those 

terms are defined elsewhere in this 

document. 

Fees for Single-Call and Related 

Services means billing arrangements 

whereby an Incarcerated Person’s 

collect calls are billed through a Third 

Party on a per-call basis, where the 

called party does not have an account 

with the Provider of Inmate Calling 

Services or does not want to establish an 

account. 

Fixed Site Commission means a Site 

Commission that is assessed or paid 

without regard to ICS usage or revenues. 

Fixed Site Commissions include, but are 

not limited to, minimum annual 

guarantee payments, other lump-sum 

payments, and payments in kind that 

Providers make pursuant to ICS 

contracts. 

Gross Investment means the book 

value of an asset prior to subtracting 

accumulated depreciation or 

amortization. 

Incarcerated Person means a person 

detained in a Prison or Jail, regardless 

of the duration of the detention. 

Incarcerated Person Kiosk means a 

self-service transaction machine that a 

Provider of Inmate Calling Services 

owns or leases and makes available to 

Incarcerated Persons at a Facility to 

obtain ICS-Related Services, such as 

obtaining a calling card or depositing 

money in a prepaid account. 

Incarcerated Person Telephone means 

a telephone instrument or other device 

capable of initiating telephone calls and 

set aside by a Facility for use by 

Incarcerated Persons. 

Inmate Calling Services, Calling 

Services, and ICS mean a service that 

allows Incarcerated Persons to make 

calls to individuals outside the Facility 

where the Incarcerated Person is being 

held, regardless of the technology used 

to deliver the service. 

ICS-Related Operations means the 

actions or tasks performed by the 

Provider or authorized personnel to 

deliver Inmate Calling Services and 

related Ancillary Services to 

Incarcerated Persons and those they 

call, including but not limited to billing, 

customer service, and other 

requirements as determined by contract 

or by law. It excludes all Site 

Commission payments, including InKind Site Commission payments. 

ICS-Related Products and/or Services 

means any hardware, software, 


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applications, devices, products, or 

services used by a Provider or under a 

Provider’s direction as part of its ICSRelated Operations. ICS-Related 

Products and/or Services also may 

support a Company’s non-ICS Products 

and Services. 

In-Kind Site Commission means a Site 

Commission that does not take the form 

of a Monetary Site Commission. 

Intrastate Communication means any 

communication that originates and 

terminates in the same state, territory, or 

possession of the United States (other 

than the Canal Zone), or the District of 

Columbia. 

International Communication means 

a communication or transmission from 

any state, territory, or possession of the 

United States, or the District of 

Columbia to points outside the United 

States. 

Interstate Communication means, 

pursuant to 47 U.S.C. 153(28), 

communication or transmission (a) from 

any state, territory, or possession of the 

United States (other than the Canal 

Zone), or the District of Columbia, to 

any other state, territory, or possession 

of the United States (other than the 

Canal Zone), or the District of Columbia, 

(b) from or to the United States to or 

from the Canal Zone, insofar as such 

communication or transmission takes 

place within the United States, or (c) 

between points within the United States 

but through a foreign country. Interstate 

Communication shall not, for purposes 

of these instructions, include wire or 

radio communication between points in 

the same state, territory, or possession of 

the United States, or the District of 

Columbia, through any place outside 

thereof, if such communication is 

regulated by a state commission. 

Jail means a facility of a local, state, 

or federal law enforcement agency that 

is used primarily to hold individuals 

who are: (a) Awaiting adjudication of 

criminal charges; (b) post-conviction 

and committed to confinement for 

sentences of one year or less; or (c) postconviction and awaiting transfer to 

another facility. The term also includes 

city, county or regional facilities that 

have contracted with a private company 

to manage day-to-day operations; 

privately owned and operated facilities 

primarily engaged in housing city, 

county or regional Incarcerated Persons; 

facilities used to detain individuals 

operated directly by the Federal Bureau 

of Prisons or U.S. Immigration and 

Customs Enforcement, or pursuant to a 

contract with those agencies; juvenile 

detention centers; and secure mental 

health facilities. 

Legally Mandated Site Commission 

means a Site Commission payment 

required by state statutes or laws and 

regulations that are adopted pursuant to 

state administrative procedure statutes 

where there is notice and an 

opportunity for public comment such as 

by a state public utility commission or 

similar regulatory body with 

jurisdiction to establish Inmate Calling 

Services rates, terms, and conditions 

and that operate independently of the 

contracting process between Facilities 

and Providers. 

Live Agent Fee means a fee associated 

with the optional use of a live operator 

to complete Inmate Calling Services 

Transactions. 

Live Agent Service means providing 

Customers of Inmate Calling Services 

the optional use of a live operator to 

complete Inmate Calling Services 

Transactions. 

Mandatory Tax or Mandatory Fee 

means a fee that a Provider is required 

to collect directly from Customers and 

remit to federal, state, or local 

governments. 

Maximum Call Duration means the 

maximum limit, if any, that a Provider 

or Facility imposes on the length of ICS 

calls from a Facility. 

Monetary Site Commission means a 

Site Commission that takes the form of 

a monetary payment. 

Net Capital Stock means Gross 

Investment in assets, net of accumulated 

depreciation and amortization, 

accumulated deferred federal and state 

income taxes, and customer 

prepayments or deposits, plus an 

allowance for Cash Working Capital. 

Net Investment means the book value 

of an asset after subtracting accumulated 

depreciation or amortization. 

Operating Expenses means recurring 

expenses incurred to supply a service 

on a continuous basis, including but not 

limited to maintenance and repair of 

plant, equipment, and facilities; billing, 

collection, and customer care; general 

and administrative expense; other 

overhead expense; tax expense other 

than income tax expense; bad debt 

expense; and the Inmate Calling 

Service-specific expenses specified in 

this data request. 

Other Ancillary Services means an 

ancillary service that is not a 

Permissible Ancillary Service. 

Paper Bill/Statement Fees means fees 

associated with providing Customers of 

Inmate Calling Services an optional 

paper billing statement. 

Paper Bill/Statement Service means 

providing Customers of Inmate Calling 

Services an optional paper billing 

statement. 

Permissible Ancillary Services means 

Automated Payment Service, Live Agent 

Service, Paper Bill/Statement Service, 

Single-Call and Related Services, and 

Third-Party Financial Transaction 

Services, as defined in Part 64 of the 

Commission’s rules and these 

instructions. 

Prison means a facility operated by a 

territorial, state, or federal agency that is 

used primarily to confine individuals 

convicted of felonies and sentenced to 

terms in excess of one year. The term 

also includes public and private 

facilities that provide outsource housing 

to other agencies such as the State 

Departments of Correction and the 

Federal Bureau of Prisons; and facilities 

that would otherwise fall under the 

definition of Jail but in which the 

majority of Incarcerated Persons are 

post-conviction or are committed to 

confinement for sentences of longer 

than one year. 

Provider, ICS Provider, and Provider 

of Inmate Calling Services mean any 

communications service provider that 

provides Inmate Calling Services, 

regardless of the technology used, as 

defined in 47 CFR 64.6000(s). This 

definition includes all entities acting as 

Subcontractors as defined below, to the 

extent that their activities otherwise 

include the provision of Inmate Calling 

Services. 

Releases means the number of 

Incarcerated Persons released after a 

period of confinement (e.g., sentence 

completion, bail or bond releases, other 

pretrial releases, transfers to other 

jurisdictions, and deaths). It includes 

Incarcerated Persons who have 

completed weekend programs and are 

leaving the Facility for the last time. It 

excludes temporary discharges, such as 

discharges for work, medical or 

treatment appointments, court 

appearances, furloughs, and day 

reporting. 

Reporting Period means the three-year 

period from January 1, 2019, to 

December 31, 2021. Where inquiries do 

not specify a format for reporting, 

provide responses for each year of the 

Reporting Period. 

Return means the product of a 

Company’s Net Capital Stock and its 

Weighted Average Cost of Capital. 

Revenue-Sharing Agreement means 

any agreement, whether express, 

implied, written, or oral between a 

Provider or any Affiliate and a Third 

Party, such as a financial institution, or 

between a Provider and any of its 

Affiliates that, over the course of the 

agreement, directly or indirectly results 

in the payment of all or part of the 

revenue received from the provision of 

ICS or any Ancillary Service to the other 

party to the agreement. 

Security Services means any security 

and surveillance system, product, or 


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service that a Provider supplies to a 

Facility, including any such system, 

product, or service that allows 

Incarcerated Persons to make telephone 

calls as permitted by the Facility; helps 

the Facility ensure that Incarcerated 

Persons do not call persons they are not 

allowed to call; helps monitor and 

record on-going calls; or inspects and 

analyzes recorded calls. Security 

Services also include other related 

systems, products, and services, such as 

a voice biometrics system, a PIN system, 

or a system concerning the 

administration of subpoenas concerning 

telephone calls. The classification of a 

system, product, or service as a Security 

Service does not mean that it is part of 

a Provider’s ICS-Related Operations. 

Single-Call and Related Services 

means billing arrangements whereby an 

Incarcerated Person’s collect calls are 

billed through a Third Party on a percall basis, where the called party does 

not have an account with the Provider 

of Inmate Calling Services. 

Site Commissions means any form of 

monetary payment, in kind payment, 

gift, exchange of services or goods, fee, 

technology allowance, or product that a 

Provider of Inmate Calling Services or 

Affiliate of a Provider of Inmate Calling 

Services may pay, give, donate, or 

otherwise provide to an entity that 

operates a correctional institution, an 

entity with which the Provider of 

Inmate Calling Services enters into an 

agreement to provide ICS, a 

governmental agency that oversees a 

Facility, the city, the county, or state 

where a Facility is located, or an agent 

of any such Facility. 

Subcontractor means an entity that 

provides ICS to a Facility and has a 

contract or other arrangement with 

another Provider for provision of ICS to 

that Facility. A Subcontractor need not 

have a contractual relationship with the 

Facility. 

Third Party means an entity that is 

not a Provider, an Affiliate of a Provider, 

or a Facility. 

Third-Party Financial Transaction 

Fees means the exact fees, with no 

markup, that Providers of Inmate 

Calling Services are charged by Third 

Parties to transfer money or process 

financial transactions to facilitate a 

Customer’s ability to make account 

payments via a Third Party. 

Third-Party Financial Transaction 

Services means the transfer of money or 

the processing of financial transactions 

to facilitate a Customer’s ability to make 

account payments via a Third Party. 

Unbilled Calls means the number of 

Inmate Calling Services calls supplied 

during a Year for which payment is not 

demanded. 

Unbilled Minutes, Unbilled Minutes of 

Use, and Unbilled MOU mean the 

number of Inmate Calling Services 

minutes supplied during a Year for 

which payment is not demanded. 

Variable Site Commissions means Site 

Commissions that are assessed on a perunit basis, such as a per-minute basis, 

percentage of ICS revenue, or number of 

ICS phones at a Facility. 

Weekly Turnover Rate means the 

percentage calculated by subtracting the 

average number of weekly Releases 

during a Year from the average number 

of weekly Admissions during that Year 

and then dividing the resulting number 

by the Average Daily Population for that 

Year. 

Weighted Average Cost of Capital 

means the sum of the cost of equity, the 

cost of preferred stock, and the cost of 

debt, each expressed as an annual 

percentage rate and weighted by its 

proportion in the capital structure. 

Year means a calendar year, from 

January 1 through December 31 of any 

given year. 

IV. Required Information 

This Part sets forth the information 

you must provide in your response to 

this data collection. In some cases, the 

data are to be reported on the attached 

Word template, while other questions 

require a narrative response on the 

Excel template. In general, this Part 

proceeds from the general (Companylevel data) to the specific (Facility-level 

data). 

This Part begins by asking you to 

provide general information about your 

Company, including information 

pertaining to your ICS-Related 

Operations. Next, we direct you to 

provide financial data and related 

information at the Company level. We 

then direct you to disaggregate that 

financial information into servicespecific categories and provide detailed 

instructions regarding cost allocation in 

connection with this step. We also 

instruct you how to report data where 

a Provider has an agreement with 

another entity for the provision of ICS. 

Next, we require you to report 

Company-level Ancillary Services and 

Site Commission data, followed by data 

regarding transactions with Affiliates. 

Finally, following the instructions for 

reporting Company-level data, we direct 

you to report certain financial 

information at the Facility level. 

A. General Information 

This section directs you to provide 

general information and data about your 

Company and its Affiliates, among other 

matters, in total for the Reporting 

Period, unless otherwise specified. 

(1) Company Name: Enter the 

Company’s name. 

(2) Accounting Entity: Enter the name 

of each corporation, partnership, or 

other legal entity within the Accounting 

Entity. 

(3) Contact Person: Enter the name, 

title, email address, and phone number 

of the person whom the Commission 

may contact to inquire about the 

Company’s response to the collection. 

(4) Holding Company Name: Enter the 

name of Company’s ultimate parent, if 

any. 

(5) Filing Date: Enter the filing date 

using the following format: ‘‘MM/DD/ 

YYYY’’ to indicate the month, day, and 

year. 

(6) Headquarters Address: Enter the 

physical address where the Company’s 

headquarters are located. 

(7) Publicly Listed: Identify whether 

the Company is a corporation or part of 

a corporation whose ownership is 

dispersed among the general public in 

many shares of stock which are freely 

traded on a stock exchange or in overthe-counter markets. 

(8) ICS-Related Services: List all ICSRelated Services, including any 

Ancillary Services, that the Company 

provided at or for Facilities, or to 

Incarcerated Persons or those they call, 

during the Reporting Period. List all 

such services even if the Company only 

provided them at some Facilities. 

(9) Non-ICS Business Segments: 

(a) List all non-ICS Business Segments 

that the Company engaged in during the 

Reporting Period. 

(b) Provide the Billed Revenues for 

each listed Business Segment during 

each Year of the Reporting Period. 

(c) In the Word template, describe 

generally the operations of each listed 

non-ICS Business Segment. 

(d) List all non-ICS Business 

Segments the Company or an Affiliate 

provided at or for Facilities, or to 

Incarcerated Persons or those they call, 

during the Reporting Period. List all 

such Business Segments even if the 

Company or Affiliate provided them 

only at some Facilities. 

(e) In the Word template, describe in 

detail all non-ICS Business Segments 

the Company or an Affiliate provided at 

or for Facilities, or to Incarcerated 

Persons or those they call, during the 

Reporting Period. 

(f) In the Word template, describe in 

detail how, if at all, the Company’s ICS 

Business Segments and non-ICS 

Business Segments interact with each 

other. 

(10) Assets: 

(a) List each type of asset that the 

Company used in its ICS-Related 

Operations during the Reporting Period. 


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Exclude any type of asset whose Net 

Investment is less than 5% of the 

Company’s total Net Investment. 

(b) Provide the Net Investment in each 

listed type of asset as of December 31, 

2021. 

(c) List each ICS-Related Product or 

Service that each listed type of asset 

supported. 

(d) List each non-ICS-Related Product 

or Service, if any, that each listed type 

of asset supported. 

(11) Non-ICS Affiliates: List the names 

of all of the Company’s non-ICS 

Affiliates during the Reporting Period. 

(12) Non-ICS Affiliates’ Annual 

Revenues: Enter total Billed Revenues 

for each Year of the Reporting Period. 

(13) Non-ICS Affiliates’ Business 

Segments: 

(a) List all Business Segments in 

which non-ICS Affiliates engaged 

during the Reporting Period. 

(b) Identify each non-ICS Affiliate that 

participated in the supply of each 

Business Segment on your list. 

(14) Non-ICS Affiliates’ Annual 

Revenues by Business Segments: Enter 

total Billed Revenues for each Year of 

the Reporting Period by each non-ICS 

Affiliate for each Business Segment on 

your list. 

(15) Affiliate Transactions: List all 

types of assets and services that the 

Company obtained from a non-ICS 

Affiliate that were used in the provision 

of ICS-Related Services during the 

Reporting Period. For each type of asset 

and service that you list, identify for 

each Year of the Reporting Period: 

(a) Each non-ICS Affiliate that 

provided those assets or services; 

(b) The amounts the Company paid its 

non-ICS Affiliates for those assets and 

services; and 

(c) The non-ICS Affiliates’ Net 

Investment in those assets and the 

Annual Total Expenses incurred to 

provide those services. 

(16) Accounting and Record Keeping 

Systems: In the Word template, describe 

in detail the Accounting Entity’s 

accounting and record-keeping systems. 

(17) Mandatory Data Collection 

Response: In the Word template, 

provide an overview of how the 

Company used its accounting and 

record-keeping system to respond to this 

Mandatory Data Collection. As part of 

this overview, explain the process by 

which the Company used data from 

income statements, balance sheets, 

general ledger, subledger, journals, 

department, division, or other 

organization group accounts or 

subaccounts, and other records or 

sources of financial data to develop, 

compile, assign, attribute, allocate or 

report Company-wide, service-specific, 

and Facility-specific revenues, 

investments, and expenses, as required 

by this Mandatory Data Collection. 

Identify the sources for all depreciation 

and amortization schedules or asset life 

projections used to determine the 

amount of depreciation and 

amortization expenses reported and 

how these expenses are derived using 

these schedules and projections or other 

methods in lieu of or in combination 

with these schedules and projections. 

Explain how Company-wide, servicespecific, Facility-specific, department, 

division, or other organization group 

data are used to determine how costs are 

incurred in order to assign, attribute, or 

allocate investments and expenses, as 

required by this Mandatory Data 

Collection, including, for example, data 

as to the number of calls or call minutes, 

ADP, headcounts, labor hours, or 

salaries; computer processing, electronic 

equipment or other inside or outside 

plant equipment, circuit, and electric 

power use or capacity; internal or 

external maintenance or computercenter help desk requests, tickets, orders 

or dispatch numbers; and purchase 

orders, transactions, or other measures 

of resource use and cost-causation. 

(18) Representative Information: In 

the Word template, address in detail 

whether the information collected 

though the data collection will be 

representative of the Company’s future 

ICS-Related Operation given the effects 

of the COVID–19 pandemic on those 

operations during the Reporting Period. 

Identify for the two-year period January 

1, 2022, to December 31, 2023, any 

specific known and measurable changes 

to the Company’s ICS-related 

investments, expenses, revenues, and 

demand that are not reflected in the data 

collected through this data collection. 

(19) Sources: In the Word template, 

identify the source for any data or any 

document included in or relied upon in 

your response. 

B. Overview Information 

This section provides an overview of 

your ICS-Related Operations by 

incorporating information from other 

sections of your Excel template. You 

should first enter the data required in 

those other portions into that template. 

Once you do that, the data required for 

this section will automatically be 

entered into this portion of the template. 

All of those data will be at the 

Accounting Entity level. 

(1) Company Name 

(2) Facilities 

(a) Number of Facilities 

(b) Number of Prisons 

(c) Number of Jails with ADP of 1,000 

and above 

(d) Number of Jails with ADP below 

1,000 

(e) Number of contracts 

(f) Number of Prison contracts 

(g) Number of Jail contracts 

(3) Annual Total Expenses for each Year 

of the Reporting Period for: 

(a) Inmate Calling Services 

(b) Automated Payment Service 

(c) Live Agent Service 

(d) Paper Bill/Statement Service 

(4) Revenues during each Year of the 

Reporting Period for: 

(a) Inmate Calling Services 

(b) Permissible Ancillary Services 

(c) Other Ancillary Services 

(d) Non-ICS Products and Services 

(5) Site Commissions paid during each 

Year of the Reporting Period: 

(a) Total Site Commissions 

(i) Total Monetary Site Commissions 

(ii) Total In-Kind Site Commissions 

(b) Legally Mandated Site 

Commissions 

(c) Total Contractually Prescribed Site 

Commissions 

C. Company-Wide Information 

This section seeks general financial 

data and other information about the 

Company and directs you to determine 

the Annual Total Expenses the 

Company incurs to provide Inmate 

Calling Services, Automated Payment 

Service, Live Agent Service, and Paper 

Bill/Statement Service during the 

Reporting Period. 

1. Overall Financial Information 

This subsection directs you to provide 

financial data and other information in 

the aggregate for the entire Company 

(i.e., Accounting Entity). All financial 

data must comply with generally 

accepted accounting principles (GAAP). 

The carrying value of all assets, both 

tangible and intangible, shall reflect the 

results of the most recent impairment 

testing, and any adjustments required to 

account for any impairment loss shall be 

separately identified. In the Word 

template, explain in detail the process 

the Company used to comply with this 

requirement and provide any additional 

information needed to make that 

process fully transparent and 

understandable. Alternatively, explain 

in detail in the Word template why an 

impairment test is not now necessary, 

when impairment testing normally 

occurs under Company policy, and 

identify with specificity any accounting 

adjustments that were made at the time 

of the most recent impairment testing. 

(1) Annual Revenues: Enter the total 

Billed Revenues for the Accounting 

Entity for Inmate Calling Services for 

each Year of the Reporting Period. 

(2) Investment and Expense Data: 

Provide the following investment and 


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expense data in the aggregate for the 

Accounting Entity for the Reporting 

Period: 

(a) Capital Assets: Report year-end 

amounts for each Year of the Reporting 

Period for each of the items specified 

below. Report amounts for items (i), (ii) 

or (iii), and (iv) separately for each of 

the following types of assets: (aa) 

Tangible assets; (bb) capitalized 

research and development; (cc) 

purchased software; (dd) internally 

developed software; (ee) trademarks; (ff) 

other identifiable intangible assets; and 

(gg) goodwill. Report a single amount 

for each of items (v), (vi), and (vii). 

(i) Gross Investment; 

(ii) Accumulated depreciation; 

(iii) Accumulated amortization; 

(iv) Net Investment; 

(v) Accumulated deferred federal 

income taxes; 

(vi) Accumulated deferred state 

income taxes; and 

(vii) Customer prepayments or 

deposits. 

(b) Capital Expenses: Report the 

annual amount for each Year of the 

Reporting Period for each of the items 

specified below. Report amounts for 

items (i) or (ii) separately for each of the 

following types of assets: (aa) Tangible 

assets; (bb) capitalized research and 

development; (cc) purchased software; 

(dd) internally developed software; (ee) 

trademarks; (ff) other identifiable 

intangible assets; and (gg) goodwill. 

Report a single amount for each of items 

(iii), (iv), and (v). 

(i) Depreciation; 

(ii) Amortization; 

(iii) Interest other than interest paid 

on customer prepayments or deposits; 

(iv) Interest paid on customer 

prepayments or deposits; and 

(v) Other income tax-related 

adjustments. 

(c) Operating Expenses: Report the 

annual amount for each Year of the 

Reporting Period for each of the items 

specified below. Each expense must be 

reported for a particular category; for 

example, do not report expense incurred 

for termination of International 

Communication as an expense incurred 

for Interstate and Intrastate 

Communication. Exclude any charges 

for asset impairment loss. 

(i) Maintenance, repair, and 

engineering of site plant, equipment, 

and facilities; 

(ii) Origination, switching, and 

transporting of Interstate, International 

and Intrastate Communication and 

termination of Interstate and Intrastate 

Communication; 

(iii) Termination of International 

Communication; 

(iv) Field service; 

(v) Network operations; 

(vi) Call center; 

(vii) Data center; 

(viii) Security Services relating to the 

Company’s ICS-Related Operations, 

non-ICS Operations, or both; 

(ix) Payment of Site Commissions; 

(x) Billing, collection, client 

management, and customer care; 

(xi) Sales and marketing; 

(xii) General and administrative; 

(xiii) Other overhead; 

(xiv) Taxes other than income taxes; 

(xv) Transactions related to mergers 

and acquisitions; and 

(xvi) Bad debt. 

(d) Income Tax Rates: Report 

separately for each Year of the Reporting 

Period each state income tax rate 

applicable to the Company. Report total 

Billed ICS Revenues separately for each 

state. The Excel template uses these 

reported data to calculate an ICSRelated Operations revenue-weighted 

average of the individual state income 

tax rates (i.e., the sum of the products 

of each state tax rate multiplied by the 

percentage of the Company’s total Billed 

ICS Revenues derived from ICS 

supplied at Facilities located in each 

corresponding state). The result of this 

calculation is used to calculate state 

income tax expense reported separately 

for specific services as instructed below. 

2. Service-Specific Financial 

Information 

The preceding subsection instructs 

you to provide financial information at 

the Company level. We now require you 

to determine the Annual Total Expenses 

the Company incurs to provide Inmate 

Calling Services, Automated Payment 

Service, Live Agent Service, and Paper 

Bill/Statement Service for each Year of 

the Reporting Period. This process 

involves several steps. 

First, we instruct you to assign, 

attribute, or allocate the reported 

Company-wide investments and 

expenses (without separation between 

federal and state jurisdictions) among 

Inmate Calling Services, Automated 

Payment Service, Live Agent Service, 

Paper Bill/Statement Service, Other 

Ancillary Services, and non-ICS 

Services in accordance with the cost 

allocation instructions set forth below. 

We also instruct you to calculate federal 

and state income taxes for Inmate 

Calling Services, Automated Payment 

Service, Live Agent Service, and Paper 

Bill/Statement Service. We do not 

require the reporting of Company-wide 

federal and state income tax expenses or 

the reporting of these expenses for Other 

Ancillary Services or non-ICS Services. 

We also do not require the reporting of 

Company-wide amounts for Cash 

Working Capital, Net Capital Stock, or 

Return or the reporting of these items 

for Other Ancillary Services or non-ICS 

Services. 

We next instruct you to provide the 

results of your cost assignments, 

attributions, and allocations separately 

for Inmate Calling Services, Automated 

Payment Service, Live Agent Service, 

and Paper Bill/Statement Service, Other 

Ancillary Services, and non-ICS 

Services, which shall include amounts 

for investments, Capital Expenses, and 

Operating Expenses. We also instruct 

you to report your federal and state 

income tax calculations for Inmate 

Calling Services, Automated Payment 

Service, Live Agent Service, and Paper 

Bill/Statement Service. 

We then require you to make two 

elections. We first instruct you to elect 

whether to use the default Weighted 

Average Cost of Capital or an alternative 

Weighted Average Cost of Capital. We 

then instruct you to elect whether to 

include an allowance for Cash Working 

Capital. If you elect an alternative 

Weighted Average Cost of Capital 

greater than 9.75% or include an 

allowance for Cash Working Capital, we 

require you to report the components of 

those elections. 

We instruct you to provide the 

Company’s Annual Total Expenses 

(without separation between federal and 

state jurisdictions) of providing Inmate 

Calling Services, Automated Payment 

Service, Live Agent Service, and Paper 

Bill/Statement Service and to make 

certain elections relating to adjustments 

to Annual Total Expenses. Finally, we 

also instruct you to elect whether to 

adjust the Company’s Annual Total 

Expenses and thus to report Annual 

Total Expenses for the federal 

jurisdiction alone (covering both 

Interstate and International 

Communications), either to recognize 

any cost differentials between interstate/ 

international Inmate Calling Services 

and intrastate Inmate Calling Services 

that should be reflected in an interstate 

rate cap or for any other reason. 

a. Cost Allocation Instructions 

You must assign or allocate Companywide investments and expenses 

(without separation between federal and 

state jurisdictions) among Inmate 

Calling Services, Automated Payment 

Service, Live Agent Service, Paper Bill/ 

Statement Service, Other Ancillary 

Services, and non-ICS Services using 

the hierarchy of methods specified 

below. For purposes of these cost 

allocation instructions, Inmate Calling 

Services, Automated Payment Service, 

Live Agent Service, Paper Bill/ 

Statement Service, Other Ancillary 


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Services, and non-ICS Services are each 

a separate ‘‘service.’’ Also, any costs the 

Company incurs in providing SingleCall and Related Services or Third-Party 

Financial Transaction Services shall be 

included in its Inmate Calling Services 

costs. 

(1) First, to the extent possible, 

directly assign investments used 

exclusively to provide a particular 

service to that service; likewise, to the 

extent possible, directly assign expenses 

incurred exclusively to provide a 

particular service to that service. 

Calculate federal and state income taxes 

separately for Inmate Calling Services, 

Automated Payment Service, Live Agent 

Service, and Paper Bill/Statement 

Service as specified in items 7 and 8 

below. 

(2) Second, group shared investments 

and expenses into shared investment 

and expense categories based on 

business function, activity, or task. 

Group common investments and 

expenses into common investment and 

expense categories based on business 

function, activity, or task. 

(a) Any investments and expenses 

that are not directly assignable to a 

specific service are shared or common 

investments and expenses. 

(b) Shared investments are for assets 

used exclusively to supply a specific 

subset of services that are not assignable 

or attributable to a particular service. 

Shared expenses are expenses incurred 

solely to supply a specific subset of 

services that are not assignable or 

attributable to a specific service. 

(c) Common investments are for assets 

not assignable or attributable to a 

specific service or subset of services. 

Common expenses are expenses that are 

not assignable or attributable to a 

specific service or subset of services. 

(3) Third, to the extent possible, 

directly attribute categories of shared 

investments and expenses, and 

categories of common investments and 

expenses, to particular services based on 

direct analysis of factors that cause a 

particular business function, activity, or 

task and thus investments or expenses 

to increase or decrease. 

(4) Fourth, where neither direct 

assignment nor direct attribution is 

possible, allocate categories of shared 

investments and expenses, and 

categories of common investments and 

expenses, to particular services based on 

an indirect, cost-causative link to 

another investment and expense or 

another investment or expense category 

(or group of categories) for which direct 

assignment or attribution is possible. 

(5) Fifth, where none of the methods 

described above is possible, allocate 

categories of shared investments and 

expenses to the particular services that 

share the investments and expenses in 

proportion to each service’s share of the 

total of all investments or expenses 

already directly assigned or attributed to 

these particular services. Allocate 

categories of common investments and 

expenses to particular services in 

proportion to each service’s share of the 

total of all investments or expenses 

already directly assigned or attributed to 

all services. 

(6) The sums of the investment and 

expense amounts assigned to, attributed 

to, or allocated among Inmate Calling 

Service, Automated Payment Service, 

Live Agent Service, Paper Bill/ 

Statement Service, Other Ancillary 

Services, and non-ICS Services shall 

equal the total investment and expense 

amounts respectively reported for the 

Company above (excluding federal and 

state income taxes, Cash Working 

Capital and Net Capital Stock, which are 

only reported for Inmate Calling 

Service, Automated Payment Service, 

Live Agent Service, Paper Bill/ 

Statement Service). 

(7) Federal income taxes: First, 

subtract reported interest expense other 

than interest paid on customer 

prepayments or deposits (and any 

amount reported for other income taxrelated adjustments) from Return to 

determine federal taxable income. 

Second, divide the federal income tax 

rate by 1 minus the federal income tax 

rate to determine a federal income tax 

gross-up factor. Third, multiply the 

federal income tax gross-up factor by 

federal taxable income to determine the 

amount of federal income tax to report. 

(8) State income taxes: First, add the 

portion of federal income tax not 

deductible for state income tax purposes 

to federal taxable income to determine 

state taxable income. Second, divide the 

weighted average of the individual state 

income tax rates by 1 minus the 

weighted average of the individual state 

income tax rates to determine a state 

income tax gross-up factor. Third, 

multiply the state income tax gross-up 

factor by state taxable income to 

determine the amount of state income 

tax to report. 

(9) Fully document, explain, and 

justify all cost assignments, attributions, 

and allocations using the Word template 

and submit additional workpapers 

developed using Excel spreadsheets. 

b. Cost Allocation Results 

Report the results of your cost 

assignments, attributions, and 

allocations separately for Inmate Calling 

Services, Automated Payment Service, 

Live Agent Service, Paper Bill/ 

Statement Service, Other Ancillary 

Services, and non-ICS Services on the 

Excel template, as specified below. 

Report your federal and state income tax 

calculations separately for Inmate 

Calling Services, Automated Payment 

Service, Live Agent Service, and Paper 

Bill/Statement Service on the Excel 

template, as specified below. 

(1) Capital Assets: Report the year-end 

amount for each Year of the Reporting 

Period for each of the items specified 

below. Report amounts for items (a), (b) 

or (c), and (d) separately for each of the 

following types of assets: (i) Tangible 

assets; (ii) capitalized research and 

development; (iii) purchased software; 

(iv) internally developed software; (v) 

trademarks; (vi) other identifiable 

intangible assets; and (vi) goodwill. 

Report a single amount for each of items 

(e) through (i). 

(a) Gross Investment; 

(b) Accumulated depreciation; 

(c) Accumulated amortization; 

(d) Net Investment; 

(e) Accumulated deferred federal 

income taxes; 

(f) Accumulated deferred state income 

taxes; 

(g) Customer prepayments or deposits; 

(h) Cash Working Capital (see d.(1) 

and (2) below); and 

(i) Net Capital Stock. 

(2) Capital Expenses and Related Tax 

Information: Report the annual amount 

or a percentage for each Year of the 

Reporting Period for each of the items 

specified below. Report amounts for 

items (a) and (b) separately for each of 

the following types of assets: (i) 

Tangible assets; (ii) capitalized research 

and development; (iii) purchased 

software; (iv) internally developed 

software; (v) trademarks; (vi) other 

identifiable intangible assets; and (vii) 

goodwill. Report a single amount for 

each of items (c) through (p). 

(a) Depreciation; 

(b) Amortization; 

(c) Weighted Average Cost of Capital 

(see c.(1) and (2) below); 

(d) Return; 

(e) Interest other than interest paid on 

customer prepayments or deposits; 

(f) Interest paid on customer 

prepayments or deposits; 

(g) Other income tax-related 

adjustments; 

(h) Federal taxable income; 

(i) Federal income tax rate; 

(j) Federal income tax gross-up factor; 

(k) Federal income tax; 

(l) Federal income tax not deductible 

for state income tax purposes; 

(m) State taxable income; 

(n) State income tax rate; 

(o) State income tax gross-up factor; 

and 

(p) State income tax. 


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(3) Operating Expenses: Report the 

annual amount for each Year of the 

Reporting Period for each of the items 

specified below. Exclude any charges 

for asset impairment loss. 

(a) Maintenance, repair, and 

engineering of site plant, equipment, 

and facilities; 

(b) Origination, switching, and 

transporting of Interstate, International 

and Intrastate Communication and 

termination of Interstate and Intrastate 

Communication; 

(c) Termination of International 

Communication; 

(d) Field service; 

(e) Network operations; 

(f) Call center; 

(g) Data center; 

(h) Security Services relating to the 

Company’s ICS-Related Operations, 

non-ICS Operations, or both; 

(i) Billing, collection, client 

management, and customer care; 

(j) Sales and marketing; 

(k) General and administrative; 

(l) Other overhead; 

(m) Taxes other than income taxes; 

(n) Transactions related to mergers 

and acquisitions; and 

(o) Bad debt. 

c. Weighted Average Cost of Capital 

(1) Elect, by checking the appropriate 

box on the Excel template, whether to 

use the default Weighted Average Cost 

of Capital of 9.75% (which is the 

Commission’s currently authorized rate 

of return for incumbent local exchange 

carriers regulated on a rate-of-return 

basis) for each Year of the Reporting 

Period or an alternative Weighted 

Average Cost of Capital reflecting the 

Company’s own and a demonstrably 

comparable-group of firms’ financial 

data and economic circumstances, use 

of widely accepted methods to estimate 

current debt and equity costs and 

capital structure, and the collective risks 

of providing ICS, Automated Payment 

Service, Live Agent Service, and Paper 

Bill/Statement Service. 

(2) If you elect to use an alternative 

Weighted Average Cost of Capital 

greater than 9.75%, report on the Excel 

template the components of the 

Company’s current Weighted Average 

Cost of Capital and the Weighted 

Average Cost of Capital itself, as 

specified below. Use this singular 

estimate of the Company’s current 

Weighted Average Cost of Capital to 

calculate Return for each Year of the 

Reporting Period. In the Word template, 

fully document by submitting data, 

formulas, cost of equity analyses using, 

for example, the Discounted Cash Flow 

Model or Capital Asset Pricing Model, 

calculations, and worksheets, explain, 

and justify the development of each 

claimed component. Failure to fully 

document, explain, and justify each 

claimed component may result in the 

application of the default Weighted 

Average Cost of Capital of 9.75%. 

(a) Cost of debt; 

(b) Cost of preferred stock; 

(c) Cost of equity; 

(d) Total debt outstanding in dollars 

and as a percent of total capital 

outstanding (the sum of debt, preferred 

stock, and equity outstanding); 

(e) Total preferred stock outstanding 

and as a percent of total capital 

outstanding; 

(f) Total equity outstanding and as a 

percent of total capital outstanding; and 

(g) Weighted Average Cost of Capital. 

d. Cash Working Capital 

(1) Elect, by checking the appropriate 

box on the Excel template, whether to 

include an allowance for Cash Working 

Capital in the Company’s Net Capital 

Stock. 

(2) If you elect to include an 

allowance for Cash Working Capital in 

the Company’s Net Capital Stock, report 

the allowance claimed for each Year of 

the Reporting Period on the Excel 

template separately for: (a) Inmate 

Calling Services; (b) Automated 

Payment Service; (c) Live Agent Service; 

and (d) Paper Bill/Statement Service. 

Submit a lead-lag study or the 

equivalent that estimates the average 

number of days between the payment of 

expenses and the receipt of revenues 

and average daily cash expenses as 

support for each claimed allowance. 

Fully document, explain, and justify 

each claimed allowance in the Word 

template. 

e. Annual Total Expenses 

(1) Report Company-wide Annual 

Total Expenses separately for: (a) Inmate 

Calling Services; (b) Automated 

Payment Service; (c) Live Agent Service; 

and (d) Paper Bill/Statement Service. 

Exclude reported interest expense other 

than interest paid on customer 

prepayments or deposits from Annual 

Total Expenses. The allowance for 

interest expense other than interest paid 

on customer prepayments or deposits is 

included in the Return component of 

the Annual Total Expenses calculation. 

Include reported interest paid on 

customer prepayments or deposits in 

Annual Total Expenses. Exclude 

expense reported for termination of 

International Communication from 

Annual Total Expenses. 

f. Optional Allocations and Adjustments 

(1) In the Word template, state 

whether the Company elects to further 

separate its investments, expenses, Net 

Capital Stock, and Annual Total 

Expenses between interstate/ 

international and intrastate Inmate 

Calling Services, Automated Payment 

Service, Live Agent Service, and Paper 

Bill/Statement Service to reflect any 

measurable differences between the cost 

incurred to provide interstate/ 

international and intrastate services. If 

you elect to separate the Company’s 

investments, expenses, Net Capital 

Stock, and Annual Total Expenses 

between interstate/international and 

intrastate Inmate Calling Services, 

Automated Payment Service, Live Agent 

Service, and Paper Bill/Statement 

Service, you must: (a) Fully document, 

explain, and justify this separation in 

the Word template; and (b) submit 

additional Excel spreadsheets, similar in 

design and level of data disaggregation 

to those in the Excel template, showing 

in detail each aspect of the Company’s 

separations processes. These showings 

in the Word template and Excel 

spreadsheets must fully document and 

justify each aspect of the processes by 

which the separated interstate/ 

international Inmate Calling Services 

investment and expenses are further 

assigned, attributed, or allocated to or 

among each of the Company’s Facilities, 

and how the Net Capital Stock and 

Annual Total Expenses for each of these 

Facilities are developed. Electing this 

cost allocation option does not relieve 

the Company of its obligation to report 

its unseparated investments, expenses, 

Net Capital Stock, and Annual Total 

Expenses in the Excel template and in 

accordance with the instructions for 

reporting unseparated data. 

(2) In the Word template, state 

whether the Company elects to further 

adjust its investments, expenses, Net 

Capital Stock, and Annual Total 

Expenses developed in accordance with 

the instructions set out in this 

document, for any other reason. If you 

elect to make such an adjustment, you 

must: (a) Fully document, explain, and 

justify it in the Word template; and (b) 

submit additional Excel spreadsheets, 

similar in design and level of data 

disaggregation to those in the Excel 

template, showing in detail each aspect 

of the Company’s adjustments, 

including all changes to the Company’s 

data, cost allocation procedures, and 

results. If the Company also elects to 

further separate its investments, 

expenses, Net Capital Stock, and 

Annual Total Expenses as specified in 

Part IV.C.2.f.(1), above, you also must 

separately justify and document the 

impact of any further adjustments in 

response to this Inquiry upon your 


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results under Part IV.C.2.f.(1). Electing 

this additional adjustment option does 

not relieve the Company of its 

obligation to report its unseparated and 

unadjusted investments, expenses, Net 

Capital Stock, and Annual Total 

Expenses on the Excel template and in 

accordance with the instructions for 

reporting unseparated and unadjusted 

data. 

3. Other Company-Wide Information 

This subsection directs you to report 

Company-wide data on Site 

Commissions, Security Services, 

Ancillary Services, and Affiliate 

Transactions. It also provides 

instructions on reporting data and other 

information where a Provider 

subcontracts with another entity for the 

provision of ICS. 

a. Site Commissions 

(1) Total Site Commissions: Enter the 

total amount of all Site Commissions 

paid by the Company during each Year 

of the Reporting Period, without regard 

to whether the Site Commission was 

Legally Mandated, Contractually 

Prescribed, Fixed, Variable, Monetary, 

or In-Kind. 

(a) Enter the percentage of the total 

Site Commissions paid by the Company 

during each Year of the Reporting 

Period that were attributable to the 

Company’s ICS-Related Operations. 

(2) Total Legally Mandated Site 

Commissions: Enter the total amount of 

Legally Mandated Site Commissions 

paid by the Company during each Year 

of the Reporting Period. 

(a) Total Monetary Site Commissions: 

For each Year of the Reporting Period, 

enter the total amount of Legally 

Mandated Site, Monetary Commissions 

paid by the Company. 

(i) Total Fixed Site Commissions: For 

each Year of the Reporting Period, enter 

the total amount of all Legally Mandated 

Site Commissions paid by the Company 

that were both Monetary Site 

Commissions and Fixed Site 

Commissions. 

(aa) Total Upfront Payments: For each 

Year of the Reporting Period, enter the 

total amount of all Legally Mandated 

Site Commissions that not only were 

Monetary Site Commissions and Fixed 

Site Commissions but also were paid by 

the Company at the signing of a contract 

for ICS or during the first year of a 

contract for ICS. 

(ii) Total Variable Site Commissions: 

For each Year of the Reporting Period, 

enter the total amount of all Legally 

Mandated Site Commissions paid by the 

Company that were both Monetary Site 

Commissions and Variable Site 

Commissions. 

(b) Total In-Kind Site Commissions: 

For each Year of the Reporting Period, 

enter the total amount of Legally 

Mandated Site Commissions paid by the 

Company that were also In-Kind Site 

Commissions. 

(i) In the Word template, describe 

these in-kind payments in detail. 

Specifically describe each Security 

Service that you classify as an In-Kind 

Site Commission payment. Also 

specifically describe any other payment, 

gift, exchange of services or goods, fee, 

technology allowance, or product that 

you classify as an In-Kind Site 

Commission payment. 

(ii) Total Fixed Site Commissions: For 

each Year of the Reporting Period, enter 

the total amount of all Legally Mandated 

Site Commissions paid by the Company 

that were both In-Kind Site 

Commissions and Fixed Site 

Commissions. 

(aa) Total Upfront Payments: For each 

Year of the Reporting Period, enter the 

total amount of all Legally Mandated 

Site Commissions that not only were InKind Site Commissions and Fixed Site 

Commissions but also were paid by the 

Company at the signing of a contract for 

ICS or during the first year of a contract 

for ICS. 

(iii) Total Variable Site Commissions: 

For each Year of the Reporting Period, 

enter the total amount of all Legally 

Mandated Site Commissions paid by the 

Company that were both In-Kind Site 

Commissions and Variable Site 

Commissions. 

(3) Total Contractually Prescribed Site 

Commissions: Enter the total amount of 

Contractually Prescribed Site 

Commissions paid by the Company 

during each Year of the Reporting 

Period. 

(a) Total Monetary Site Commissions: 

For each Year of the Reporting Period, 

enter the total amount of Contractually 

Prescribed Site Commissions paid by 

the Company that were also Monetary 

Site Commissions. 

(i) Total Fixed Site Commissions: For 

each Year of the Reporting Period, enter 

the total amount of all Contractually 

Prescribed Site Commissions paid by 

the Company that were both Monetary 

Site Commissions and Fixed Site 

Commissions. 

(aa) Total Upfront Payments: For each 

Year of the Reporting Period, enter the 

total amount of all Contractually 

Prescribed Site Commissions that not 

only were Monetary Site Commissions 

and Fixed Site Commissions but also 

were paid by the Company at the 

signing of a contract for ICS or during 

the first year of a contract for ICS. 

(ii) Total Variable Site Commissions: 

For each Year of the Reporting Period, 

enter the total amount of all 

Contractually Prescribed Site 

Commissions paid by the Company that 

were both Monetary Site Commissions 

and Variable Site Commissions. 

(b) Total In-Kind Site Commissions: 

For each Year of the Reporting Period, 

enter the total amount of Contractually 

Prescribed Site Commissions that paid 

by the Company that were also In-Kind 

Site Commissions. 

(i) In the Word template, describe 

these in-kind payments in detail. 

Specifically describe each Security 

Service that you classify as an In-Kind 

Site Commission payment. Also 

specifically describe any other payment, 

gift, exchange of services or goods, fee, 

technology allowance, or product that 

you classify as an In-Kind Site 

Commission payment. 

(ii) Total Fixed Site Commissions: For 

each Year of the Reporting Period, enter 

the total amount of all Contractually 

Prescribed Site Commissions paid by 

the Company that were both In-Kind 

Site Commissions and Fixed Site 

Commissions. 

(aa) Total Upfront Payments: For each 

Year of the Reporting Period, enter the 

total amount of all Contractually 

Prescribed that not only were In-Kind 

Site Commissions and Fixed Site 

Commissions but also were paid by the 

Company at the signing of a contract for 

ICS or during the first year of a contract 

for ICS. 

(iii) Total Variable Site Commissions: 

For each Year of the Reporting Period, 

enter the total amount of all 

Contractually Prescribed Site 

Commissions paid by the Company that 

were both In-Kind Site Commissions 

and Variable Site Commissions. 

(4) Site Commissions Allocation 

Methodology: In the Word template, 

fully describe, document, explain, and 

justify the allocation methodology you 

use to allocate Site Commission 

payments between ICS and non-ICS 

operations in situations where you 

made Site Commission payments for 

both ICS and non-ICS Operations. 

b. Security Services Not Classified as 

Site Commissions 

Reporting in response to the following 

questions (1) through (3) must be 

exclusive of the data reported in 

connection with Site Commissions to 

prevent double-counting. 

(1) On the Excel template, report the 

total dollar amount of costs the 

Company incurred to provide the 

following categories of services for each 

Year of the Reporting Period. 

(a) Law enforcement support services. 

(i) In the Word template, identify by 

name and describe each service you 


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classify as a law enforcement support 

service, including a description of the 

specific tasks and functions covered by 

this service and whether you routinely 

offer this service in connection with 

ICS. 

(b) Call security services. 

(i) In the Word template, identify by 

name and describe each service you 

classify as a call security service, 

including a description of the specific 

tasks and functions covered by this 

service and whether you routinely offer 

this service in connection with ICS. 

(c) Call recording services. 

(i) In the Word template, identify by 

name and describe each service you 

classify as a call recording service, 

including a description of the specific 

tasks and functions covered by this 

service and whether you routinely offer 

this service in connection with ICS. 

(d) Call monitoring services. 

(i) In the Word template, identify by 

name and describe each service you 

classify as a call monitoring service, 

including a description of the specific 

tasks and functions covered by this 

service whether you routinely offer this 

service in connection with ICS. 

(e) Voice biometrics services. 

(i) In the Word template, identify by 

name and describe each service you 

classify as a voice biometric service, 

including a description of the specific 

tasks and functions covered by this 

service and whether you routinely offer 

this service in connection with ICS. 

(f) Other services. 

(i) In the Word template, identify by 

name and describe each Security 

Service you provide that is not 

classified under one of the foregoing 

subcategories, including a description of 

the specific tasks and functions covered 

by each service and whether you 

routinely offer each service in 

connection with ICS. 

(2) In the Word template, specifically 

describe each Security Service provided 

by you that you do not classify as a Site 

Commission and is not offered in 

connection with ICS. 

(3) In the Word template, specifically 

describe any other payment, gift, 

exchange of goods or services, fee, 

technology allowance, or product 

provided for security purposes that you 

do not classify as a Site Commission 

payment. 

c. Ancillary Services 

This subsection directs you to provide 

certain Company-level information on 

your Ancillary Services expenses and 

revenues, and Revenue-Sharing 

Agreements in connection with your 

Ancillary Services. First, this subsection 

directs you to report expenses you 

incurred in providing Ancillary Services 

and includes inquiries requiring you to 

report subsets of those expenses and/or 

provide narratives in the Word 

template. Second, this subsection 

directs you to report revenues earned 

from providing Ancillary Services and 

similarly includes questions requiring 

you to report subsets of those revenues 

and/or provide narrative responses. 

Third, this subsection directs you to 

identify and provide information 

regarding Revenue-Sharing Agreements 

relating to your Ancillary Services in 

the Word template. 

(1) Ancillary Services: Enter ‘‘Yes’’ if 

you charged Customers Automated 

Payment Service Fees, Live Agent 

Service Fees, Paper Bill/Statement 

Service Fees, Fees for Single-Call and 

Related Services, Third-Party Financial 

Transaction Services Fees during the 

Reporting Period. Otherwise, enter 

‘‘No.’’ 

(a) In the next cell, enter ‘‘Yes’’ if you 

charged Customers more than one 

Permissible Ancillary Service Charge fee 

in connection with the same interstate, 

international, or mixed-jurisdictional 

transaction during the Reporting Period. 

(i) If you answered ‘‘Yes,’’ describe in 

detail the circumstances relating to 

those charges in the Word template. 

Your description shall include, in 

addition to all other relevant 

information, a list of the specific 

transactions for which you charged 

multiple fees, the fee charged in each 

transaction, the functions that were 

covered by each fee, and the total 

amounts that Customers paid for each 

fee. 

(2) Ancillary Services Expenses: Enter 

your Annual Total Expenses in 

providing Automated Payment Service, 

Paper Bill/Statement Service, and Live 

Agent Service for each Year of the 

Reporting Period. 

(a) Automated Payment Services: 

Enter the Annual Total Expenses 

incurred in providing Automated 

Payment Service for each Year of the 

Reporting Period. 

(i) In the next cell, identify each 

Affiliate, if any, that the Company used 

in providing its Automated Payment 

Service. 

(ii) In the next cell, enter ‘‘Yes’’ if the 

Company used a Third Party in 

providing its Automated Payment 

Service. Otherwise Enter ‘‘No.’’ 

(aa) If you entered ‘‘Yes,’’ identify 

each such Third Party in the next cell. 

(bb) Enter the amount the Company 

paid to each listed Third Party for 

providing Automated Payment Service 

for each Year of the Reporting Period. 

(iii) In the Word template, describe 

payment card processing services 

offered in connection with your 

Automated Payment Service for each 

Year of the Reporting Period. Identify 

whether the payment card processing 

was performed by the Company, an 

Affiliate, or a Third Party. If provided by 

an Affiliate or Third Party, identify the 

Affiliate or Third Party. 

(b) Live Agent Services: Enter the 

Annual Total Expenses applicable to 

your Live Agent Service for each Year 

of the Reporting Period. 

(i) In the next cell, identify each 

Affiliate, if any, that the Company used 

in providing its Live Agent Service. 

(ii) In the next cell, enter ‘‘Yes’’ if the 

Company used a Third Party in 

providing its Live Agent Service. 

Otherwise enter ‘‘No.’’ 

(aa) If you entered ‘‘Yes,’’ identify 

each such Third Party in the next cell. 

(bb) In the next cell, enter the amount 

the Company paid each listed Third 

Party for each Year of the Reporting 

Period to provide Live Agent Service. 

(c) Paper Bill/Statement Services: 

Enter the Annual Total Expenses 

applicable to your Paper Bill/Statement 

Service for each Year of the Reporting 

Period. 

(i) In the next cell, identify each 

Affiliate that the Company used in 

providing its Paper Bill/Statement 

Service. 

(ii) In the next cell, enter ‘‘Yes’’ if the 

Company used a Third Party in 

providing its Paper Bill/Statement 

Service. Otherwise, enter ‘‘No.’’ 

(aa) If you entered ‘‘Yes,’’ identify 

each such Third Party in the next cell. 

(bb) In the next cell, enter the amount 

the Company paid each listed Third 

Party for each Year of the Reporting 

Period to provide. 

(d) Single-Call and Related Services: 

(i) List each entity that charged the 

Company for billing services for SingleCall and Related Services during each 

Year of the Reporting Period. Indicate 

whether each listed entity is a Third 

Party. 

(ii) Enter the amount the Company 

paid each Third Party for billing 

services in connection with Single-Call 

and Related Services for each Year of 

the Reporting Period. 

(iii) Enter the amount the Company 

paid a Third Party for billing services in 

connection with Single-Call and Related 

Services that the Company passed 

through to Customers for each Year of 

the Reporting Period. 

(iv) Enter the amount the Company 

paid to an entity other than a Third 

Party for billing services in connection 

with Single-Call and Related Services 

for each Year of the Reporting Period. 

(v) Enter the amount the Company 

paid to an entity other than a Third 


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Party for billing services in connection 

with Single-Call and Related Services 

for each Year of the Reporting Period 

that the Company passed through to 

Customers. 

(vi) In the Word template, state 

whether any entity other than the 

Company charged Customers SingleCall and Related Services Fees in 

connection with the Company’s ICSRelated Operations during each Year of 

the Reporting Period. If so, list each 

such entity, indicate whether each listed 

entity is a Third Party, and provide the 

amount of such fees each listed entity 

charged Customers during each Year of 

the Reporting Period. 

(e) Third-Party Financial Transaction 

Services: 

(i) Payment Card Processing for 

Third-Party Financial Transaction 

Services: In the Word template, describe 

payment card processing services 

performed in connection with ThirdParty Financial Transaction Services 

during each Year of the Reporting 

Period. Identify whether the payment 

card processing was performed by the 

Company, an Affiliate, or a Third Party. 

If provided by an Affiliate or Third 

Party, identify the Affiliate or Third 

Party. 

(ii) List each entity that charged the 

Company for providing Third-Party 

Financial Transaction Services during 

the Reporting Period in connection with 

the Company’s ICS-Related Operations. 

Indicate whether each listed entity is a 

Third Party. 

(iii) Enter the amount the Company 

paid to a Third Party for Third-Party 

Financial Transaction Services during 

each Year of the Reporting Period. 

(iv) Enter the amount the Company 

paid to a Third Party for Third-Party 

Financial Transaction Services that the 

Company passed through to Customers 

during each Year of the Reporting 

Period. 

(v) Enter the amount the Company 

paid to an entity other than a Third 

Party for Third-Party Financial 

Transaction Services during each Year 

of the Reporting Period. 

(vi) Enter the amount the Company 

paid to an entity other than a Third 

Party for Third-Party Financial 

Transaction Services that the Company 

passed through to Customers during 

each Year of the Reporting Period. 

(vii) In the Word template, state 

whether any entity other than the 

Company charged Customers for ThirdParty Financial Transaction Services in 

connection with the Company’s ICSRelated Operations during each Year of 

the Reporting Period. If so, list each 

such entity and provide the amount of 

such fees each listed entity charged 

Customers during each Year of the 

Reporting Period. 

(3) Ancillary Services Revenues: Enter 

the total revenues you received from 

Customers for providing Permissible 

Ancillary Services during each Year of 

the Reporting Period. This total shall 

include fees Customers paid the 

Company for Automated Payment 

Service, Live Agent Service, Paper Bill/ 

Statement Service, Single-Call and 

Related Services, Third-Party Financial 

Transaction Services, and Other 

Ancillary Services. 

(a) Automated Payment Service 

Revenues: Enter the total amount of 

revenues the Company received from 

charging Automated Payment Fees 

during each Year of the Reporting 

Period. 

(i) Payment Card Processing Revenues 

for Automated Payment Service: Of the 

amount reported for Total Automated 

Payment Fee Revenues above, enter the 

amount of those revenues applicable to 

payment card processing for each Year 

of the Reporting Period. 

(aa) In the Word template, describe 

the payment card processing services in 

connection with Automated Payment 

Service revenue. Identify whether the 

payment card processing was performed 

by the Company, an Affiliate, or a Third 

Party. If payment card processing was 

performed by an Affiliate or Third Party, 

identify the Affiliate or Third Party. 

(ii) Automated Payment Service 

Revenue-Sharing Agreements: If the 

Provider has a Revenue-Sharing 

Agreement with an Affiliate or Third 

Party in connection with Automated 

Payment Service, including for any 

payment card processing functions enter 

‘‘Yes.’’ Otherwise, enter ‘‘No.’’ 

(aa) If you answered ‘‘Yes,’’ you must 

provide the information requested 

below under the ‘‘Ancillary Services 

Revenue-Sharing Agreements’’ heading 

in the Word template. 

(b) Live Agent Fee Revenues: Enter the 

total revenues the Company received 

from charging the Live Agent Fee for 

each Year during the Reporting Period. 

(i) In the next cell, enter ‘‘Yes’’ if an 

Affiliate or Third Party charged the Live 

Agent Fee for each Year during the 

Reporting Period. Otherwise, enter 

‘‘No.’’ If you entered ‘‘Yes,’’ identify 

each such Affiliate or Third Party in the 

next cell and provide the amount 

charged by the Affiliate or Third Party 

next to the name. 

(c) Paper Bill/Statement Fee 

Revenues: Enter the total revenues the 

Company received from charging the 

Paper Bill/Statement Fee for each Year 

during the Reporting Period. 

(d) Single-Call and Related Services 

Revenues: Enter the total amount of 

revenues the Company received from 

charging Fees for Single-Call and 

Related Services for each Year during 

the Reporting Period. 

(i) Single-Call and Related Services: 

Of the amount reported for Total SingleCall and Related Services Revenues 

above, enter the amount of those 

revenues the Company received from 

charging the adopted, per-minute rate in 

connection with Single-Call and Related 

Services. This amount should exclude 

any Third-Party charges passed through 

to Customers as part of providing 

Single-Call and Related Services. 

(ii) Single-Call and Related Services 

Revenue-Sharing Agreements: If the 

Provider has a Revenue-Sharing 

Agreement with an Affiliate or a Third 

Party in connection with Single-Call 

and Related Services enter ‘‘Yes.’’ 

Otherwise, enter ‘‘No.’’ 

(aa) If you answered ‘‘Yes,’’ you must 

provide the information requested 

below under the ‘‘Ancillary Services 

Revenue-Sharing Agreements’’ heading 

in the Word template. 

(e) Third-Party Financial Transaction 

Fee Revenue: Enter the total revenues 

the Company received from charging 

Third-Party Financial Transaction Fees 

for each Year during the Reporting 

Period. 

(i) Payment Card Processing Revenues 

from Third-Party Financial Transaction 

Services: Of the amount reported for 

Total Third-Party Financial Transaction 

Fee Revenue, enter the amount of that 

revenue applicable to payment card 

processing for each Year during the 

Reporting Period. 

(ab) In the Word template, describe 

these payment card processing services, 

including whether they were performed 

by the Provider, an Affiliate, or a Third 

Party. If provided by an Affiliate or a 

Third Party, identify each Affiliate or 

Third Party. State whether the Company 

charged Customers payment card 

processing fees for each Year during the 

Reporting Period. If so, enter the amount 

of such fees charged to Customers for 

each Year during the Reporting Period. 

(ii) Third-Party Financial Transaction 

Fee Revenue-Sharing Agreements: If the 

Provider has a Revenue-Sharing 

Agreement with an Affiliate or a Third 

Party in connection with Third-Party 

Financial Transaction Fees, enter ‘‘Yes.’’ 

Otherwise, enter ‘‘No.’’ 

(aa) If you answered ‘‘Yes,’’ you must 

provide the information requested 

below under the ‘‘Ancillary Services 

Revenue-Sharing Agreements’’ heading 

in the Word template. 

(4) Ancillary Services RevenueSharing Agreements: In the Word 

template, identify any Revenue-Sharing 

Agreements between the Provider and 


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any Affiliate and/or Third Party in 

connection with any Ancillary Service. 

(a) For each Revenue-Sharing 

Agreement identified, provide, at a 

minimum, the following information: 

(i) The parties to the agreement; 

(ii) Identify each payor and each 

payee under the agreement; 

(iii) Whether any party to the 

agreement is an Affiliate or Third Party; 

(iv) The Ancillary Service for which 

revenue is required to be shared under 

the agreement; 

(v) The amount of revenue to be 

shared under the terms of the 

agreement; 

(vi) The total amount of revenue 

shared for each Year during the 

Reporting Period; 

(vii) The total amount of revenue 

shared for each Ancillary Service; and 

(viii) The effective and termination 

dates of the agreement. 

d. Affiliate Transactions 

(1) In the Word template, describe in 

detail all types of transactions between 

the Accounting Entity and its nonAccounting Entity Affiliates. 

(2) Provider’s Payments to NonAccounting Entity Affiliates: 

(a) Total ICS Revenue Paid to NonAccounting Entity Affiliates: Enter the 

amount of ICS revenue the Provider 

paid to any non-Accounting Entity 

Affiliate during each Year of the 

Reporting Period. 

(b) Total Automated Payment Fee 

Revenue Paid to Non-Accounting Entity 

Affiliates: Enter the amount of 

Automated Payment Fee revenue the 

Provider paid to any non-Accounting 

Entity Affiliate during each Year of the 

Reporting Period. 

(c) Total Single-Call and Related 

Services Revenue Paid to NonAccounting Entity Affiliates: Enter the 

amount of revenue from charging Fees 

for Single-Call and Related Services the 

Provider paid to any non-Accounting 

Entity Affiliate during each Year of the 

Reporting Period. 

(d) Total Live Agent Fee Revenue Paid 

to Non-Accounting Entity Affiliates: 

Enter the amount of Live Agent Fee 

revenue the Provider paid to any nonAccounting Entity Affiliate during each 

Year of the Reporting Period. 

(e) Total Paper Bill/Statement Fee 

Revenue Paid to Non-Accounting Entity 

Affiliates: Enter the amount of Paper 

Bill/Statement Fee revenue the Provider 

paid to any Affiliate during each Year of 

the Reporting Period. 

(f) Total Third-Party Financial 

Transaction Fee Revenue Paid to NonAccounting Entity Affiliates: Enter the 

amount of Third-Party Financial 

Transaction Fee Revenue the Provider 

paid to any non-Accounting Entity 

Affiliate during each Year of the 

Reporting Period. 

(g) International Termination 

Payments to Affiliates: Enter the total 

amounts paid by the Company to an 

affiliated international service provider 

during each Year of the Reporting 

Period to terminate International ICS 

Calls originating from the Facility. 

e. Instructions Relating to Subcontracts 

To Provide Inmate Calling Services 

This subsection provides instructions 

on reporting data and other information 

where a Provider subcontracts with 

another entity for the provision of ICS. 

The primary goal in requiring the 

submission of these data is to prevent 

double counting of costs and/or 

revenues between a Company and other 

entities when they have a contractual or 

other arrangement to provide ICS to the 

same Facility. Further, we also seek to 

understand the nature of any such 

arrangements. 

Subcontractor Reporting of Cost and 

Revenue Data: In reporting cost and 

revenue data, Subcontractors shall not 

treat any Billed Revenue passed on to a 

Provider as an expense and shall 

otherwise report investments, expenses, 

and revenues in accordance with the 

instructions set forth in this document. 

(1) Provider Reporting of Cost Data: 

Where a Provider has a Subcontractor: 

(a) The Provider shall directly assign, 

attribute, or allocate its investments and 

expenses based on the cost allocation 

hierarchies set forth in these 

instructions to or among: 

(i) Inmate Calling Services, 

Automated Payment Service, Live Agent 

Service, Paper Bill/Statement Service, 

Other Ancillary Services, and non-ICS 

Services; 

(ii) Further directly assign, attribute, 

or allocate the Provider’s Inmate Calling 

Services investments and expenses to or 

among (i) Provider-supplied facilities; 

and (ii) Subcontractor-supplied 

facilities. 

(2) Narrative Description of a 

Subcontract to Provide ICS: If a Provider 

contracts with a Subcontractor to 

provide any aspect of ICS, the Provider 

and the Subcontractor shall explain 

each such arrangement in the Word 

templates of their respective responses. 

At a minimum, each such explanation 

shall include: 

(a) The name of the Provider with the 

contractual or other agreement with a 

Facility or contracting authority for the 

provision of ICS; 

(b) The name of the Subcontractor; 

(c) The services provided by the 

Subcontractor under the agreement; 

(d) The unique identifier and address 

for the Facilities at which the 

Subcontractor provides services under 

the agreement; 

(e) A description of the ICS-Related 

Operations provided by the Provider 

and the Subcontractor; 

(f) The types of ICS calls billed by the 

Provider and the Subcontractor; and 

(g) A description of any RevenueSharing Agreement between the 

Provider and the Subcontractor. 

D. Facility-Specific Information 

The previous section directs you to 

provide general financial data and other 

information at the Company level. In 

this section, we direct you to provide 

financial data and other information at 

the Facility level. You must submit 

individual data for each Facility even if 

that Facility is covered by the same 

contract as other Facilities. Those data 

must be specific to the Facility in 

question and not simply a repeat of data 

reported for other Facilities covered by 

the same contract. 

1. Facility-Specific Financial 

Information 

Part IV.C.2, above, directs you to 

provide Company-wide financial 

information. We now direct you to 

provide financial information at the 

Facility level. We begin by providing 

cost allocation instructions. We then 

direct you to provide the results of the 

cost allocation process. We also direct 

you to provide Annual Total Expenses 

for ICS at each Facility as well as 

Facility-specific demand and revenue 

data. In particular, this subsection seeks 

Inmate Calling Service demand, 

revenue, and expense information 

allocated by Facility in accordance with 

the cost allocation instructions set forth 

below. 

a. Cost Allocation Instructions 

In Part IV.C.2, above, we direct you to 

allocate your Company-wide 

investments and expenses to Inmate 

Calling Services, among other services, 

in accordance with certain instructions. 

We now provide instructions on how 

you are to allocate the Company-wide 

investments and expenses allocated to 

Inmate Calling Services among the 

Facilities at which the Company 

provides Calling Services to 

incarcerated people. 

To the extent possible, you must 

assign or allocate Company-wide 

investments and expenses for Inmate 

Calling Services among Facilities using 

the hierarchy of methods specified 

below. 

(1) First, to the extent possible, 

directly assign investments used 


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exclusively to provide Inmate Calling 

Services at or for a particular Facility to 

that Facility; likewise, to the extent 

possible, directly assign expenses 

incurred exclusively to provide Inmate 

Calling Services at or for a particular 

Facility to that Facility. Calculate 

federal and state income taxes relative 

to Inmate Calling Services for a 

particular Facility as specified in 6 and 

7 below. 

(2) Second, group shared investments 

and expenses into shared investment 

and expense categories based on 

business function, activity, or task. 

Group common investments and 

expenses into common investment and 

expense categories based on business 

function, activity, or task. 

(a) Any investments and expenses 

that are not directly assignable to a 

specific Facility are shared or common 

investments and expenses. 

(b) Shared investments are for assets 

used exclusively to provide Inmate 

Calling Services at or for a specific 

subset of Facilities that are not 

assignable or attributable to a particular 

Facility. Shared expenses are expenses 

incurred solely to provide Inmate 

Calling Services at or for a specific 

subset of Facilities that are not 

assignable or attributable to a specific 

Facility. 

(c) Common investments are for assets 

not assignable or attributable to a 

specific Facility or subset of facilities. 

Common expenses are expenses that are 

not assignable or attributable to a 

specific Facility or subset of Facilities. 

(3) Third, to the extent possible, 

directly attribute categories of shared 

investments and expenses, and 

categories of common investments and 

expenses, to particular Facilities based 

on direct analysis of factors that cause 

a particular business function, activity, 

or task—and thus investments or 

expenses—to increase or decrease. 

(4) Fourth, where neither direct 

assignment nor direct attribution is 

possible, allocate categories of shared 

investments and expenses, and 

categories of common investments and 

expenses, to particular Facilities based 

on an indirect, cost-causative link to 

another investment and expense or 

another investment or expense category 

(or group of categories) for which direct 

assignment or attribution is possible. 

(5) Fifth, where none of the methods 

described above is possible, allocate 

categories of shared investments and 

expenses to the particular Facilities that 

share the investments and expenses in 

proportion to each Facility’s share of the 

total of all investments or expenses 

already directly assigned or attributed to 

these particular Facilities. Allocate 

categories of common investments and 

expenses to particular Facilities in 

proportion to each Facility’s share of the 

total of all investments or expenses 

already directly assigned or attributed to 

all Facilities. 

(6) Federal income taxes: First, 

subtract reported interest expense other 

than interest paid on customer 

prepayments or deposits (and any 

amount reported for other income taxrelated adjustments) from Return to 

determine federal taxable income. 

Second, divide the federal income tax 

rate by 1 minus the federal income tax 

rate to determine a federal income tax 

gross-up factor. Third, multiply the 

federal income tax gross-up factor by 

federal taxable income to determine the 

amount of federal income tax to report. 

(7) State income taxes: First, add the 

portion of federal income tax that is not 

deductible for state income tax purposes 

to federal taxable income to determine 

state taxable income. Second, divide the 

individual state income tax rate 

applicable to a particular Facility by 1 

minus the individual state income tax 

rate applicable to that Facility to 

determine a state income tax gross-up 

factor. Third, multiply the state income 

tax gross-up factor by state taxable 

income to determine the amount of state 

income tax to report. 

The sums of the investment and 

expense amounts assigned to, attributed 

to, or allocated among Facilities shall 

equal the total of the Company-wide 

investment and expense amounts 

reported for Inmate Calling Services. 

The sums of the federal and state 

income taxes calculated separately for 

each of the Facilities shall equal the 

Company-wide federal and state income 

tax amounts reported for Inmate Calling 

Services. Fully document, explain, and 

justify all cost assignments, attributions, 

and allocations in the Word template. 

b. Cost Allocation Results 

Report the results of your cost 

assignments, attributions, and 

allocations in the Excel template. 

(1) Capital Assets: Report the year-end 

amount related to the provision of 

Inmate Calling Services at or for each 

Facility for each Year of the Reporting 

Period for each of the items specified 

below. For Cash Working Capital (item 

(h)), please report the average amount. 

(a) Gross Investment; 

(b) Accumulated depreciation; 

(c) Accumulated amortization; 

(d) Net Investment; 

(e) Accumulated deferred federal 

income taxes; 

(f) Accumulated deferred state income 

taxes; 

(g) Customer prepayments or deposits; 

(h) Cash Working Capital; and 

(i) Net Capital Stock. 

(2) Capital Expenses and Related Tax 

Information: Report the annual amount 

or percentages related to the provision 

of Inmate Calling Services at or for each 

Facility for each Year of the Reporting 

Period for each of the items specified 

below. 

(a) Depreciation; 

(b) Amortization; 

(c) Weighted Average Cost of Capital; 

(d) Return; 

(e) Interest other than interest paid on 

customer prepayments or deposits; 

(f) Interest paid on customer 

prepayments or deposits; 

(g) Other income tax-related 

adjustments; 

(h) Federal taxable income; 

(i) Federal income tax rate; 

(j) Federal income tax gross-up factor; 

(k) Federal income tax; 

(l) Federal income tax not deductible 

for state income tax purposes; 

(m) State taxable income; 

(n) State income tax rate; 

(o) State income tax gross-up factor; 

and 

(p) State income tax. 

(3) Operating Expenses: Report the 

annual amount related to the provision 

of Inmate Calling Services at or for each 

Facility for each Year of the Reporting 

Period for each of the items specified 

below. Each expense must be reported 

for a particular category; for example, do 

not report expense incurred for 

termination of International 

Communication as an expense incurred 

for Interstate and Intrastate 

Communication. Exclude any charges 

for asset impairment loss. 

(a) Maintenance, repair, and 

engineering of site plant, equipment, 

and facilities; 

(b) Origination, switching, and 

transporting of Interstate, International 

and Intrastate Communication and 

termination of Interstate and Intrastate 

Communication; 

(c) Termination of International 

Communication; 

(d) Field service; 

(e) Network operations; 

(f) Call center; 

(g) Data center; 

(h) Security Services relating to the 

Company’s ICS-Related Operations; 

(i) Billing, collection, client 

management, and customer care; 

(j) Sales and marketing; 

(k) General and administrative; 

(l) Other overhead; 

(m) Taxes other than income taxes; 

(n) Transactions related to mergers 

and acquisitions; and 

(o) Bad debt. 


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c. Facility-Specific Annual Total 

Expenses 

Report the separate Facility-specific 

Annual Total Expenses for Inmate 

Calling Services for each Facility at 

which you provided Calling Services to 

incarcerated people. Exclude reported 

interest expense other than interest paid 

on customer prepayments or deposits 

from Annual Total Expenses. The 

allowance for interest expense other 

than interest paid on customer 

prepayments or deposits is included in 

the Return component of the Annual 

Total Expenses calculation. Include 

reported interest paid on customer 

prepayments or deposits in Annual 

Total Expenses. Exclude expense 

reported for termination of International 

Communication from Annual Total 

Expenses. 

d. Facility-Specific Demand and 

Revenue Data 

(1) Demand for Inmate Calling 

Services: Report on the Excel template 

the annual demand for Inmate Calling 

Services for each Year of the Reporting 

Period. Provide separate data for each 

Facility at which you provided Calling 

Services to incarcerated people. Annual 

demand shall be expressed in the units 

and for the categories specified below. 

Billed and Unbilled Minutes and Calls 

reported for different categories shall 

sum to the relevant total reported for 

Billed and Unbilled Minutes and Calls. 

You must submit individual data for 

each Facility even if that Facility is 

covered by the same contract as other 

Facilities. Those data must be specific to 

the Facility in question and not simply 

a repeat of data reported for other 

Facilities covered by the same contract. 

If you repeat or merge data across 

multiple facilities covered by a single 

contract, explain in the Word template 

why you did so and how you reported 

the data. 

(a) Total Billed Calls; 

(b) Billed Calls separately for (i) 

Interstate Communication, (ii) 

International Communication, and (iii) 

Intrastate Communication; 

(c) Total Unbilled Calls; 

(d) Total Billed and Unbilled Calls; 

(e) Total Billed Minutes; 

(f) Billed Minutes separately for (i) 

Interstate Communication, (ii) 

International Communication, and (iii) 

Intrastate Communication; 

(g) Total Unbilled Minutes; 

(h) Total Billed and Unbilled Minutes; 

(i) Average Daily Population; 

(aa) If you do not know a Facility’s 

Average Daily Population, so indicate 

and provide your best estimate of that 

Average Daily Population. Explain the 

basis for this estimate in the Word 

template. 

(j) Total number of ICS accounts 

opened; 

(k) Total number of ICS accounts 

closed; 

(l) Total Admissions; 

(m) Total Releases; 

(n) Weekly Turnover Rate; 

(o) Number of Incarcerated Person 

Telephones Installed; and 

(p) Number of Incarcerated Person 

Kiosks Installed. 

(2) Demand for Automated Payment 

Service, Live Agent Service, Paper Bill/ 

Statement Service, Single-Call and 

Related Services, and Third-Party 

Financial Transaction Service: Report 

on the Excel template the annual 

demand for Automated Payment 

Service, Live Agent Service, Paper Bill/ 

Statement Service, Single-Call and 

Related Services, and Third-Party 

Financial Transaction Service. Provide 

separate data for each Facility at which 

you provided Calling Services to 

incarcerated people. Express demand 

for Automated Payment Service, Live 

Agent Service, and Paper Bill/Statement 

Service as the number of Billed Uses. 

Express demand for Single-Call and 

Related Services and Third-Party 

Financial Transaction Service as the 

number of Billed Transactions. Billed 

demand reported for each Facility shall 

sum to the relevant total for all 

Facilities. 

(3) Revenues from Inmate Calling 

Services: Report on the Excel template 

the annual Billed Revenues from Inmate 

Calling Services for each Year of the 

Reporting Period. Provide separate data 

for each of the categories specified 

below for each Facility at which you 

provided Calling Services for 

incarcerated people. Billed Revenues 

reported for different categories shall 

sum to the relevant total reported for 

Billed Revenues. 

(a) Total Billed Revenues; 

(b) Billed Revenues separately for (i) 

Interstate Communication, (ii) 

International Communication, and (iii) 

Intrastate Communication; 

(4) Revenues from Automated 

Payment Service, Live Agent Service, 

Paper Bill/Statement Service, SingleCall and Related Services, and ThirdParty Financial Transaction Service: 

Report on the Excel template the annual 

Billed Revenues from Automated 

Payment Service, Live Agent Service, 

Paper Bill/Statement Service, SingleCall and Related Services, and ThirdParty Financial Transaction Service. 

Provide separate data for each Facility at 

which you provided Calling Services for 

incarcerated people. Billed Revenues 

reported for each Facility shall sum to 

the relevant total for all Facilities. 

2. Other Facility-Specific Information 

The following information requires 

you to report various Facility-level data 

in the Excel template. 

a. General Information 

(1) Unique Identifier for Contract: 

Enter a unique identifier for each 

contract under which the Company 

provides Inmate Calling Services. 

(2) Counterparty to Contract: For each 

contract identified above, list the name 

of the party or entity that entered into 

the contract with the Provider. 

(3) Unique Identifier for Facility: Enter 

a unique identifier for each Facility at 

which the Company offers Inmate 

Calling Services. 

(4) Facility Address: Enter the 

complete address (street address, city, 

state, and ZIP Code) of the physical 

location of each Facility. 

(5) Facility Geographical Coordinates: 

Enter the geographical coordinates of 

each Facility. 

(6) Facility Type (Jail or Prison): 

Indicate whether each Facility is a 

Prison (P) or a Jail (J). 

(7) Maximum Call Duration: Enter in 

minutes the Maximum Call Duration for 

ICS calls originating from each Facility. 

If neither the Facility nor the Company 

imposes a limit on the length of ICS 

calls placed from the Facility, enter ‘‘N/ 

A.’’ 

b. Site Commissions 

This subsection directs you to report 

Facility-specific data on Site 

Commissions. You must fully allocate 

all reported Site Commissions during 

the Reporting Period among the 

Facilities associated with each Site 

Commission payment. 

(1) Site Commissions: For each Year 

of the Reporting Period, enter the total 

amount of all Site Commissions paid by 

the Company that was related to the 

Facility, without regard to whether the 

Site Commission was Legally Mandated, 

Contractually Prescribed, Fixed, 

Variable, Monetary, or In-Kind. 

(a) For each Year of the Reporting 

Period, enter the percentage of the total 

Site Commissions paid by the Company 

that was related to the Facility and that 

was attributable to the Company’s ICSRelated Operations. 

(b) List the non-ICS Products and 

Services that the Company provided at 

the Facility during each year of the 

Reporting Period. 

(c) In the Word template, identify for 

each Year of the Reporting Period any 

Site Commissions paid by the Company 

that related to any Facility and that 


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included both a monetary payment and 

an in-kind payment. Provide the name 

of the Facility, the entity to which you 

paid the Site Commission, and the 

amount of the monetary payment, and 

describe in detail the in-kind payment, 

including any Security Service. 

(d) In the Word template, list for each 

Year of the Reporting Period each entity 

to which you paid a Site Commission. 

Provide the name of the Facility for 

which that entity is responsible and the 

amount paid to that entity without 

regard to whether the Site Commission 

was Legally Mandated, Contractually 

Prescribed, Fixed, Variable, Monetary, 

or In-Kind. 

(2) Legally Mandated Site 

Commissions: Enter the total amount of 

Legally Mandated Site Commissions 

paid in connection with ICS calls from 

the Facility during each Year of the 

Reporting Period. 

(a) Recipient: For each Year of the 

Reporting Period, enter the name of the 

entity or entities to which you paid 

Legally Mandated Site Commissions in 

connection with ICS calls from the 

Facility. If the Site Commissions were 

paid to more than one entity, allocate 

the payment between the relevant 

entities. 

(b) Legally Mandated Site 

Commission Authority: For each year of 

the Reporting Period during which you 

paid Legally Mandated Site 

Commissions in connection with ICS 

calls from the Facility, provide a 

citation to the authority requiring the 

such payment. 

(c) Total Monetary Site Commissions: 

For each Year of the Reporting Period, 

enter the total amount of Legally 

Mandated Site, Monetary Commissions 

paid in connection with ICS calls from 

the Facility. 

(d) Recipient: For each Year of the 

Reporting Period, enter the name of the 

entity or entities to which you paid 

Legally Mandated, Monetary Site 

Commissions in connection with ICS 

calls from the Facility. If the Site 

Commissions were paid to more than 

one entity, allocate the payment 

between the relevant entities. 

(i) Fixed Site Commissions: For each 

Year of the Reporting Period, enter the 

total amount of Legally Mandated Site 

Commissions that were both Monetary 

Site Commissions and Fixed Site 

Commissions and that were paid in 

connection with ICS calls from the 

Facility. 

(aa) Recipient: For each Year of the 

Reporting Period, enter the name of the 

entity or entities to which you paid the 

Legally Mandated, Fixed, Monetary Site 

Commissions in connection with ICS 

calls from the Facility. If these Site 

Commissions were paid to more than 

one entity, allocate the payments among 

the relevant entities. 

(ab) If the Legally Mandated, Fixed, 

Monetary Site Commission was 

imposed at the contract level (e.g., a 

minimum annual guarantee due 

annually under a contract covering 

multiple Facilities), allocate the Site 

Commission payments among all 

Facilities covered by the contract. 

(ac) In the Word template, describe 

the methodology used to allocate the 

Legally Mandated, Fixed, Monetary Site 

Commission payments among Facilities 

covered by the contract. 

(ad) Upfront Payments: For each Year 

of the Reporting Period, enter the total 

amount of all Legally Mandated Site 

Commissions that not only were 

Monetary Site Commissions and Fixed 

Site Commissions but also were paid, at 

the signing of a contract or during the 

first year of the contract, in connection 

with the provision of ICS at the Facility. 

(aaa) Recipient: For each Year of the 

Reporting Period, enter the name of the 

entity or entities to which you made 

these upfront payments. If those Site 

Commissions were paid to more than 

one entity, allocate the payments among 

the relevant entities. 

(ii) Variable Site Commissions: For 

each Year of the Reporting Period, enter 

the total amount of Legally Mandated 

Site Commissions that were both 

Monetary Site Commissions and 

Variable Site Commissions and that 

were paid in connection with ICS calls 

from the Facility. 

(aa) Recipient: For each Year of the 

Reporting Period, enter the name of the 

entity or entities to which you paid 

Legally Mandated, Variable, Monetary 

Site Commissions. If these Site 

Commissions were paid to more than 

one entity, allocate the payments among 

the relevant entities. 

(e) Total In-Kind Site Commissions: 

For each Year of the Reporting Period, 

enter the total amount of Legally 

Mandated Site Commissions that were 

also In-Kind Site Commissions and that 

were paid in connection with ICS calls 

from the Facility. 

(i) Recipient: For each Year of the 

Reporting Period, enter the name of the 

entity or entities to which you paid 

Legally Mandated, In-Kind Site 

Commissions in connection with ICS 

calls from the Facility. If those Site 

Commissions were paid to more than 

one entity, allocate the payments among 

the relevant entities. 

(ii) In the Word template, describe 

these in-kind payments in detail. 

Specifically describe each Security 

Service provided at the Facility that you 

classify as an In-Kind Site Commission 

payment. Also specifically describe any 

other payment, gift, exchange of services 

or goods, fee, technology allowance, or 

product provided the Facility that you 

classify as an In-Kind Site Commission 

payment. 

(iii) Fixed Site Commissions: For each 

Year of the Reporting Period, enter the 

total amount of Legally Mandated Site 

Commissions that were both In-Kind 

Site Commissions and Fixed Site 

Commissions and that were paid in 

connection with ICS calls from the 

Facility. 

(aa) Recipient: For each Year of the 

Reporting Period, enter the name of the 

entity or entities to which you paid 

Legally Mandated, Fixed, In-Kind Site 

Commissions in connection with ICS 

calls from the Facility. If the Site 

Commissions were paid to more than 

one entity, allocate the payments among 

the relevant entities. 

(ab) If the Legally Mandated, Fixed, 

In-Kind Site Commission was imposed 

at the contract level (e.g., a minimum 

annual guarantee due annually under a 

contract covering multiple Facilities), 

allocate the Site Commission among all 

Facilities covered by the contract. 

(ac) In the Word template, describe 

the methodology used to allocate the 

Legally Mandated, Fixed, In-Kind Site 

Commission payments among Facilities 

covered by the contract. 

(ad) Upfront Payments: For each Year 

of the Reporting Period, enter the total 

amount of all Legally Mandated Site 

Commissions that not only were In-Kind 

Site Commissions and Fixed Site 

Commissions but also were paid, at the 

signing of a contract or during the first 

year of the contract, in connection with 

the provision of ICS at the Facility. 

(aaa) Recipient: For each year of the 

Reporting Period, enter the name of the 

entity or entities to which you made 

these upfront payments. If those Site 

Commissions were paid to more than 

one entity, allocate the payments among 

the relevant entities. 

(iv) Variable Site Commissions: For 

each Year of the Reporting Period, enter 

the amount of Legally Mandated Site 

Commissions that were both In-Kind 

Site Commissions and Variable Site 

Commissions and that were paid in 

connection with ICS calls from the 

Facility. 

(aa) Recipient: For each Year of the 

Reporting Period, enter the name of the 

entity or entities to which you paid 

Legally Mandated, Variable, In-Kind 

Site Commissions. If the Site 

Commissions were paid to more than 

one entity, allocate the payments among 

the relevant entities. 

(3) Contractually Prescribed Site 

Commissions: Enter the total amount of 


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Contractually Prescribed Site 

Commissions paid in connection with 

ICS calls from the Facility during each 

Year of the Reporting Period. 

(a) Recipient: For each Year of the 

Reporting Period, enter the name of the 

entity or entities to which you paid 

Contractually Prescribed Site 

Commissions Site Commissions in 

connection with ICS calls from the 

Facility. If the Site Commissions were 

paid to more than one entity, allocate 

the payment among the relevant 

entities. 

(b) Total Monetary Site Commissions: 

For each Year of the Reporting Period, 

enter the total amount of Contractually 

Prescribed, Monetary Site Commissions 

paid related to the Facility. 

(i) Recipient: For each Year of the 

Reporting Period, enter the name of the 

entity or entities to which you paid 

Contractually Prescribed, Monetary Site 

Commissions. If the Site Commissions 

were paid to more than one entity, 

allocate the payments among the 

relevant entities. 

(ii) Fixed Site Commissions: For each 

Year of the Reporting Period, enter the 

total amount of Contractually Prescribed 

Site Commissions that were both 

Monetary Site Commissions and Fixed 

Site Commissions and that were paid in 

connection with ICS calls from the 

Facility. 

(aa) Recipient: For each Year of the 

Reporting Period, enter the name of the 

entity or entities to which you paid 

Contractually Prescribed, Fixed, 

Monetary Site Commissions in 

connection with ICS calls from the 

Facility. If these Site Commissions were 

paid to more than one entity, allocate 

the payments among the relevant 

entities 

(ab) If the Contractually Prescribed, 

Fixed, Monetary Site Commission was 

imposed at the contract level (e.g., a 

minimum annual guarantee due 

annually under a contract covering 

multiple Facilities), allocate the Site 

Commission among all Facilities 

covered by the contract. 

(ac) In the Word template, describe 

the methodology used to allocate the 

Contractually Prescribed, Fixed, 

Monetary Site Commission payments 

among Facilities covered by the 

contract. 

(ad) Upfront Payments: For each Year 

of the Reporting Period, enter the total 

amount of all Contractually Prescribed 

Site Commissions that not only were 

Monetary Site Commissions and Fixed 

Site Commissions but also were paid, at 

the signing of a contract or during the 

first year of the contract, in connection 

with the provision of ICS at the Facility. 

(aaa) Recipient: For each Year of the 

Reporting Period, enter the name of the 

entity or entities to which made these 

upfront payments. If the Site 

Commissions were paid to more than 

one entity, allocate the payments among 

the relevant entities. 

(iii) Variable Site Commissions: For 

each Year of the Reporting Period, enter 

the total amount of Contractually 

Prescribed Site Commissions that were 

both Monetary Site Commissions and 

Variable Site Commissions and that 

were paid in connection with ICS calls 

from the Facility. 

(aa) Recipient: For each Year of the 

Reporting Period, enter the name of the 

entity or entities to which you paid 

Contractually Prescribed, Variable, 

Monetary Site Commissions. If the Site 

Commissions were paid to more than 

one entity, allocate the payments among 

the relevant entities. 

(c) Total In-Kind Site Commissions: 

For each Year of the Reporting Period, 

enter the total amount of Contractually 

Prescribed Site Commissions that were 

also In-Kind Site Commissions and that 

were paid related in connection with 

ICS calls from the Facility. 

(i) Recipient: For each Year of the 

Reporting Period, enter the name of the 

entity or entities to which you paid 

Contractually Prescribed, In-Kind Site 

Commissions. If the Site Commissions 

were paid to more than one entity, 

allocate the payments among the 

relevant entities. 

(ii) In the Word template, describe 

these in-kind payments in detail. 

Specifically describe each Security 

Service provided at the Facility that you 

classify as an In-Kind Site Commission 

payment. Also specifically describe any 

other payment, gift, exchange of services 

or goods, fee, technology allowance, or 

product provided the Facility that you 

classify as an In-Kind Site Commission 

payment. 

(iii) Fixed Site Commissions: For each 

Year of the Reporting Period, enter the 

amount of Contractually Prescribed Site 

Commissions that were both In-Kind 

Site Commissions and Fixed Site 

Commissions and that were paid in 

connection with ICS calls from the 

Facility. 

(aa) Recipient: For each Year of the 

Reporting Period, enter the name of the 

entity or entities to which you paid 

Contractually Prescribed, Fixed, In-Kind 

Site Commissions in connection with 

ICS calls from the Facility. If the Site 

Commissions were paid to more than 

one entity, allocate the payments among 

the relevant entities. 

(ab) If the Contractually Prescribed, 

Fixed, In-Kind Site Commission was 

imposed at the contract level (e.g., a 

minimum annual guarantee due 

annually under a contract covering 

multiple Facilities), allocate the Site 

Commission among all Facilities 

covered by the contract. 

(ac) In the Word template, describe 

the methodology used to allocate the 

Contractually Prescribed, Fixed, In-Kind 

Site Commission payments among 

Facilities. 

(ad) Upfront Payments: For each Year 

of the Reporting Period, enter the 

amount of all Contractually Prescribed 

Site Commissions that not only were InKind Site Commissions and Fixed Site 

Commissions but also were paid, at the 

signing of a contract or during the first 

year of the contract, in connection with 

the provision of ICS at the Facility. 

(aaa) Recipient: For each Year of the 

Reporting Period, enter the name of the 

entity or entities to which you made 

these upfront payments. If those Site 

Commissions were paid to more than 

one entity, allocate the payments among 

the relevant entities. 

(iv) Variable Site Commissions: For 

each Year of the Reporting Period, enter 

the amount of Contractually Prescribed 

Site Commissions that were both InKind Site Commissions and Variable 

Site Commissions and that were paid in 

connection with ICS calls from the 

Facility. 

(aa) Recipient: For each Year of the 

Reporting Period, enter the name of the 

entity or entities to which you paid 

Contractually Prescribed, Variable, InKind Site Commissions. If the Site 

Commissions were paid to more than 

one entity, allocate the payments among 

the relevant entities. 

(4) Site Commission Allocation 

Methodology: In the Word template, 

fully describe, document, explain, and 

justify the allocation methodology you 

used to allocate Site Commission 

payments between your ICS and nonICS operations at each Facility during 

each Year of the Reporting Period in 

situations where you made Site 

Commission payments for both ICS and 

non-ICS Operations. 

c. Security Services Not Classified as 

Site Commissions 

Reporting in response to the following 

questions (1) through (4) must be 

exclusive of the data reported in 

connection with Site Commissions to 

prevent double-counting. 

(1) On the Excel template, fully 

allocate and report the total dollar 

amount of costs the Company incurred 

to provide the following categories of 

services at each Facility during each 

Year of the Reporting Period. 

(a) Law enforcement support services 


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(i) In the Word template, for each 

Facility and for each Year of the 

Reporting Period, identify by name and 

describe each service you classify as a 

law enforcement support service, 

including a description of the specific 

tasks and functions covered by this 

service and whether you routinely offer 

this service in connection with ICS. 

(b) Call security services 

(i) In the Word template, for each 

Facility and for each Year of the 

Reporting Period, identify by name and 

describe each service you classify as a 

call security service, including a 

description of the specific tasks and 

functions covered by this service and 

whether you routinely offer this service 

in connection with ICS. 

(c) Call recording services 

(i) In the Word template, for each 

Facility and for each Year of the 

Reporting Period, identify by name and 

describe each service you classify as a 

call recording service, including a 

description of the specific tasks and 

functions covered by this service and 

whether you routinely offer this service 

in connection with ICS. 

(d) Call monitoring services 

(i) In the Word template, for each 

Facility and for each Year of the 

Reporting Period, identify by name and 

describe each service you classify as a 

call monitoring service, including a 

description of the specific tasks and 

functions covered by this service 

whether you routinely offer this service 

in connection with ICS. 

(e) Voice biometrics services 

(i) In the Word template, for each 

Facility and for each Year of the 

Reporting Period, identify by name and 

describe each service you classify as a 

voice biometric service, including a 

description of the specific tasks and 

functions covered by this service and 

whether you routinely offer this service 

in connection with ICS. 

(f) Other Security Services 

(i) In the Word template, for each 

Facility and for each Year of the 

Reporting Period, identify by name and 

describe each Security Service that is 

not included in one of the foregoing 

subcategories, including a description of 

the specific tasks and functions covered 

by each service and whether you 

routinely offer each service in 

connection with ICS. 

(2) In the Word template, specifically 

describe each Security Service you 

provided at the Facility that you do not 

classify as a Site Commission and that 

is not offered in connection with ICS. 

(3) In the Word template, specifically 

describe any other payment, gift, 

exchange of goods or services, fee, 

technology allowance, or product 

provided for security purposes at the 

Facility that you do not classify as a Site 

Commission payment. 

(4) In the Word template, fully 

describe, document, explain, and justify 

the allocation methodology you use to 

allocate the costs of your Security 

Services between ICS and non-ICS 

operations at each Facility during each 

Year of the Reporting Period in 

situations where Security Services 

offered by you also shared elements or 

overlapped with your non-ICS 

operations at each Facility. 

d. Ancillary Services Information 

(1) Automated Payment Fee 

Revenues: Enter the amount of 

Automated Payment Fee Revenues the 

Accounting Entity received from 

Customers for ICS calls originating in 

the Facility during each Year of the 

Reporting Period. 

(2) Automated Payment Fees Paid to 

An Affiliate: Enter the amount of 

Automated Payment Fee revenue the 

Accounting Entity paid to any non-ICS 

Affiliate for ICS calls originating in the 

Facility during each Year of the 

Reporting Period. 

(3) Affiliates Used in Providing 

Automated Payment Service: List each 

Affiliate, if any, that the Accounting 

Entity used in providing its Automated 

Payment Service at each Facility for 

each Year of the Reporting Period. 

(4) Third Parties Used in Providing 

Automated Payment Service: List each 

Third Party, if any, that the Accounting 

Entity used in providing its Automated 

Payment Service at each Facility for 

each Year of the Reporting Period and 

enter the amount of Automated Pay 

Service for which the Company was 

billed by each listed Third Party at each 

Facility for each Year of the Reporting 

Period. 

(5) Automated Payment Fees and 

Third-Party Transaction Fees Charged 

in the Same Transaction: In the Word 

template and for each Facility for each 

Year of the Reporting Period, identify 

any transactions for which both 

Automated Payment Fees and ThirdParty Transaction Fees were charged, 

describe the services provided for the 

transaction, and apportion the fees 

charged for the services provided for 

each. 

(6) Payment Card Processing Revenue 

for Automated Payment Fees: Of the 

amount reported for Automated 

Payment Fee Revenue above, enter the 

amount of that revenue attributable to 

payment card processing fees charged in 

connection with calls at each Facility 

during each Year of the Reporting 

Period. 

(a) In the Word template, describe 

these payment card processing 

functions performed at each Facility, 

including whether they were performed 

by the Provider, an Affiliate, or a Third 

Party. If such functions were performed 

by an Affiliate or Third Party, identify 

the Affiliate or Third Party. 

(7) Fees for Single-Call and Related 

Services: Enter the amount of Fees for 

Single-Call and Related Services the 

Accounting Entity received from 

Customers in connection with its ICSRelated Operations at the Facility 

during each Year of the Reporting 

Period. 

(8) Single-Call and Related Services 

Revenues Paid to An Affiliate: Enter the 

amount of revenues from Fees for 

Single-Call and Related Services 

Customers paid to any Affiliate for ICS 

calls originating in the Facility during 

each Year of the Reporting Period. 

(9) Entities Charging the Accounting 

Entity for Billing Services: List each 

entity that charged the Accounting 

Entity for billing services for Single-Call 

and Related services at each Facility for 

each year during the Reporting Period. 

Indicate whether each listed entity is a 

Third Party. 

(10) Amounts Paid to Third Parties for 

Billing Services: Enter the amount the 

Accounting Entity paid to a Third Party 

for billing services in connection with 

Single-Call and Related Services at each 

Facility during each Year of the 

Reporting Period. 

(11) Single-Call and Related Services 

Fees Passed through to Customers: Enter 

the amount the Accounting Entity paid 

to Third Parties for billing services in 

connection with Single-Call and Related 

Services that the Company passed 

through to Customers at each Facility 

during each Year of the Reporting 

Period. 

(12) Amounts Paid to Other Entities 

for Billing Services: Enter the amount 

the Accounting Entity paid to entities 

other than Third Parties for billing 

services in connection with Single-Call 

and Related Services at each Facility 

during each Year of the Reporting 

Period. 

(13) Amounts Paid to Other Entities 

for Billing Services Passed Through to 

Customers: Enter the amount the 

Accounting Entity paid to entities other 

than Third Parties for billing services in 

connection with Single-Call and Related 

Services that the Company passed 

through to Customers at each Facility 

during each Year of the Reporting 

Period. 

(14) Other Entities that Charged 

Customers for Single-Call and Related 

Services: In the Word template, state 

whether any entity other than the 


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Company charged Customers SingleCall and Related Services Fees in 

connection with the Company’s ICSRelated Operations at each Facility for 

each Year during the Reporting Period. 

If so, list each such entity, indicate 

whether each listed entity is a Third 

Party, and provide the amount of such 

fees each listed entity charged 

Customers at each Facility during each 

Year of the Reporting Period. 

(15) Live Agent Fees: Enter the 

amount of Live Agent Fee revenue the 

Accounting Entity received from 

Customers in connection with its ICSRelated Operations at the Facility 

during each Year of the Reporting 

Period. 

(16) Affiliates Used to Provide Live 

Agent Service: List each Affiliate, if any, 

that the Accounting Entity used in 

providing its Live Agent Service at each 

Facility during each Year of the 

Reporting Period. 

(17) Third Parties Used to Provide 

Live Agent Service: List each Third 

Party, if any, that the Accounting Entity 

used in providing its Live Agent Service 

at each Facility during each Year of the 

Reporting Period. 

(18) Amounts Paid to Third Parties for 

Live Agent Service: Enter the amount 

the Accounting Entity paid to each 

listed Third Party for Live Agent Service 

at each Facility during each Year of the 

Reporting Period. 

(19) Live Agent Fee Revenue Paid to 

an Affiliate: Enter the amount of Live 

Agent Fee revenues the Accounting 

Entity paid to any non-ICS Affiliate for 

ICS calls originating in the Facility 

during each Year of the Reporting 

Period. 

(20) Paper Bill/Statement Fee 

Revenue: Enter the amount of Paper 

Bill/Statement Fee revenue generated by 

calls originating in the Facility during 

each Year of the Reporting Period. 

(21) Affiliates Used to Provide Paper 

Bill/Statement Service: List each 

Affiliate, if any, that the Accounting 

Entity used in providing its Paper Bill/ 

Statement Fee Service at each Facility 

during each Year of the Reporting 

Period. 

(22) Third Parties Used to Provide 

Paper Bill/Statement Service: List each 

Third Party, if any, that the Accounting 

Entity used in providing its Paper Bill/ 

Statement Service at each Facility 

during each Year of the Reporting 

Period. 

(23) Amounts Paid to Third Parties for 

Paper Bill/Statement Service: Enter the 

amount the Accounting Entity paid to 

each listed Third Party for Paper Bill/ 

Statement Service at each Facility 

during each Year of the Reporting 

Period. 

(24) Paper Bill/Statement Fee 

Revenue Paid to an Affiliate: Enter the 

amount of Paper Bill/Statement Fee 

revenue paid by the Accounting Entity 

to any non-ICS Affiliate for ICS calls 

originating in the Facility during each 

Year of the Reporting Period. 

(25) Third-Party Financial 

Transaction Fees: Enter the amount of 

revenue from Third-Party Financial 

Transaction Fees the Accounting Entity 

received from Customers in connection 

with its ICS-Related Operations at the 

Facility during each Year of the 

Reporting Period. 

(26) Per-Transaction Charges for 

Third-Party Transactions: Enter the pertransaction fee(s) charged to an end user 

for transferring money or processing 

other financial transactions to facilitate 

an end user’s ability to make account 

payments via a Third Party, including a 

Third Party that is an Affiliate of the 

Provider. For each fee, indicate whether 

the Third Party receiving the payment is 

an Affiliate or non-Affiliate. 

(27) Payment Card Processing 

Revenue from Third-Party Financial 

Transaction Fees: Of the amount 

reported for Third-Party Financial 

Transaction Fees above, enter the 

amount of that revenue applicable to 

charging Customers for payment card 

processing for each Facility during each 

Year during the Reporting Period. 

(a) In the Word template, describe the 

payment card processing services in 

connection with revenue reported for 

Third-Party Financial Transaction Fees, 

including whether they were performed 

by the Provider, an Affiliate, or a Third 

Party. If such services were provided by 

an Affiliate or a Third Party, identify the 

Affiliate or Third Party. 

(28) Entities Charging the Accounting 

Entity for Third-Party Financial 

Transaction Services: List each entity 

that charged the Accounting Entity for 

providing Third-Party Financial 

Transaction Services at each Facility for 

each Year of the Reporting Period. 

Indicate whether each listed entity is a 

Third Party. 

(29) Amounts Paid to Third Parties for 

Third-Party Financial Transaction 

Services: Enter the amount the 

Accounting Entity paid to Third Parties 

for Third-Party Financial Transaction 

Services at each Facility during each 

Year of the Reporting Period. 

(30) Amounts Paid to Third Parties for 

Third-Party Financial Transaction 

Services Passed Through to Customers: 

Enter the amount the Accounting Entity 

paid to Third Parties for Third-Party 

Financial Transaction Services that the 

Company passed through to Customers 

at each Facility for each Year of the 

Reporting Period. 

(31) Amounts Paid to Other Entities 

for Third-Party Financial Transaction 

Services: Enter the amount the 

Accounting Entity paid to entities other 

than Third Parties for Third-Party 

Financial Transaction Services at each 

Facility during each Year of the 

Reporting Period. 

(32) Amounts Paid to Other Entities 

for Third-Party Financial Transaction 

Services Passed Through to Customers: 

Enter the amount the Accounting Entity 

paid to entities other than Third Parties 

for Third-Party Financial Transaction 

Services that the Company passed 

through to Customers at each Facility 

during each Year of the Reporting 

Period. 

(33) Other Entities that Charged 

Customers for Third-Party Financial 

Transaction Services: In the Word 

template, state whether any entity other 

than the Company charged Customers 

for Third-Party Financial Transaction 

Services in connection with the 

Company’s ICS-Related Operations at 

each Facility for each Year of the 

Reporting Period. If so, list each such 

entity and provide the amount of such 

fees each listed entity charged 

Customers at each Facility for each Year 

of the Reporting Period. 

(34) Third-Party Financial 

Transaction Fees Paid to an Affiliate: 

Enter the amount of Third-Party 

Financial Transaction Fees paid by the 

Accounting Entity to any non-ICS 

Affiliate for ICS calls originating in the 

Facility during each Year of the 

Reporting Period. 

V. Certification Form 

Each Provider of Inmate Calling 

Services must submit a signed 

certification form as part of its 

Mandatory Data Collection response. 

The Chief Executive Officer (CEO), 

Chief Financial Officer (CFO), or other 

senior executive of the Provider must 

complete the form and certify that, 

based the executive’s own reasonable 

inquiry, that all statements and 

information contained in the Provider’s 

Mandatory Data Collection response are 

true, accurate, and complete. The 

Certification Form is Appendix C to 

these instructions. 

(1) Name of Service Provider: Provide 

the name under which the Provider 

offers ICS. If the Provider offers ICS 

under more than one name, provide all 

relevant names. 

(2) Reporting Years: Provide the 

relevant time period for the information 

the certification covers. 

(3) Officer Name, Title: Provide the 

name and title of the officer completing 

the certification form. The officer must 

be the Chief Executive Officer (CEO), 


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Chief Financial Officer (CFO), or other 

senior executive of the Provider who 

can attest to the truthfulness, accuracy, 

and completeness of the information 

provided. 

(4) Mailing Address of Officer: 

Provide the business mailing address of 

the officer identified in item (3). 

(5) Telephone Number: Provide the 

business telephone number, with area 

code, of the officer identified in item (3). 

(6) Email Address: Provide the 

business email address of the officer 

identified in item (3). 

(7) Certification: This section requires 

the person who signs the certification 

form on behalf of the Provider to 

declare, under penalty of perjury, that 

(1) the signatory is an officer of the 

above-named Provider and is authorized 

to submit the attached Mandatory Data 

Collection response on behalf of the 

Provider; (2) the signatory has examined 

the attached Mandatory Data Collection 

response and determined that all 

requested information has been 

provided; and (3) based on information 

known to the signatory, or provided to 

the signatory by employees responsible 

for the information being submitted, and 

on the signatory’s own reasonable 

inquiry, all statements and information 

contained in the Provider’s Mandatory 

Data Collection response are true, 

accurate, and complete. 

(8) Signature of Authorized Officer: 

The signature of the officer identified in 

item (3) is required in this block. 

(9) Date: The date the officer 

identified in item (3) signs the form is 

required in this block. 

(10) Printed Name of Authorized 

Officer: The printed name of the officer 

identified in item (3) is required in this 

block. 

[FR Doc. 2022–05359 Filed 3–22–22; 8:45 am] 

BILLING CODE 6712–01–P 


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