33938 Federal Register / Vol. 6, No. 123 / Tuesday, June 26, 2001 / Proposed Rules

State City/town/county Source of flooding Location

# Depth in feet above

ground. *Elevation in feet.

(NGVD)

Existing Modified

Maps are available for inspection at 1042 14th Avenue, Suite 101, West Fargo, North Dakota.

Send comments to The Honorable Kate Olsen, Mayor, City of Mapleton, P.O. Box 9, Mapleton, North Dakota 58059.

Raymond (Township) (Cass

County).

Maple River ...................... At middle of eastern edge of Section 30

in Township 140 North Range 50 West.

None *903

At southwestern corner of Section 30 in

Township 140 North Range 50 West.

None *904

Maps are available for inspection at the Office of the Zoning Administration, 16365 33rd Street, Southeast, Mapleton, North Dakota.

Send comments to The Honorable Jim Hagenson, Chairman, Raymond Township Board, 16620 33rd Street, Southeast, Harwood, North Dakota 58042.

Washington ............ Prescott (City)

Walla Walla

County.

Whetstone Gulch Overflow Approximately 100 feet downstream of A

Street.

None *1,036

Approximately 40 feet upstream of Fourth

Street.

None *1,040

Mill Slough ........................ Just upstream of C Street ........................ None *1,038

Approximately 2,950 feet upstream of C

Street.

None *1,049

Mill Slough ........................ Just upstream of G Street ........................ None *1,043

Overflow ........................... Approximately 1,140 feet upstream of G

Street.

None *1,051

Maps are available for inspection at City Hall, 110 D Street, Prescott, Washington.

Send comments to The Honorable Chuck Carruthers, Mayor, City of Prescott, P.O. Box 27, Prescott, Washington 99348.

Walla Walla County

(Unincorporated

Areas).

Mill Slough ........................ Just upstream of C Street ........................ None *1,038

Just downstream of Hart Road ................. None *1,062

Whetstone Gulch Overflow Approximately 40 feet upstream of Fourth

Street.

None *1,040

Approximately 1,530 feet upstream of

Fourth Street.

None *1,048

Maps are available for inspection at the Walla Walla County Regional Planning Office, 310 West Poplar, Suite 001, Walla Walla, Washington.

Send comments to The Honorable David G. Carey, Chairman, Walla Walla County Board of Commissioners, P.O. Box 1506, Walla

Walla, Washington 99362.

(Catalog of Federal Domestic Assistance No.

83.100, ‘‘Flood Insurance.’’)

Dated: June 18, 2001.

Robert F. Shea,

Acting Administrator, Federal Insurance

Administration and Mitigation.

[FR Doc. 01–15927 Filed 6–25–01; 8:45 am]

BILLING CODE 6718–04–P

FEDERAL COMMUNICATIONS

COMMISSION

47 CFR Part 32

[CC Docket No. 00–199; DA 01–1403]

Phase 2 of the Comprehensive Review

of the Accounting Requirements and

ARMIS Reporting Requirements for

Incumbent Local Exchange Carriers

AGENCY: Federal Communications

Commission.

ACTION: Proposed rule; comments

requested.

SUMMARY: In this document the

Commission is seeking supplemental

comment in the Phase 2 Comprehensive

Review of the Accounting and ARMIS

Reporting Requirements for Incumbent

Local Exchange Carriers. This document

expressly seek comment on additions,

consolidations, or eliminations of

accounts on the attached list of Class A

and Class B accounts. One of the goals

of the comprehensive review proceeding

is to update our accounting system

based on changes in the marketplace

and in technology.

DATES: Written comments by the public

are due on or before July 16, 2001, reply

comments are due on or before July 26,

2001.

ADDRESSES: Federal Communications

Commission, 445–12th Street, SW, TW–

A325, Washington, D.C. 20554.

FOR FURTHER INFORMATION CONTACT:

Mika Savir, Accounting Safeguards

Division, Common Carrier Bureau, at

(202) 418–0384 or Andrew Mulitz,

Accounting Safeguards Division,

Common Carrier Bureau, at (202) 418–

0827.

SUPPLEMENTARY INFORMATION: On

October 18, 2000, the Commission

released a Notice of Proposed

Rulemaking in CC Docket No. 00–199,

65 FR 67675 (November 18, 2000),

seeking comment on, inter alia, changes

to our Part 32 Uniform System of

Accounts (‘‘USOA’’). One of the goals in

this comprehensive review proceeding

is to update our accounting system

based on changes in the marketplace

and in technology. Based on our review

of the specific accounts and comments

filed in this proceeding, we now wish

to focus the record on streamlining the

Commission’s Class A and Class B

accounts, as shown in the attachment to

this document. We expressly seek

comment on additions, consolidations,

or eliminations of accounts on this

proposed list.

Comments are due on the attached

proposal July 16, 2001. Reply comments

are due on or before July 26, 2001.

Comments may be filed using the

Federal Register / Vol. 6, No. 123 / Tuesday, June 26, 2001 / Proposed Rules 33939

Commission’s Electronic Comment

Filing System (ECFS) or by filing paper

copies.

Comments filed through the ECFS can

be sent as an electronic file via the

Internet to <http://www.fcc.gov/e-file/

ecfs.html>. Generally, only one copy of

an electronic submission must be filed.

If multiple docket or rulemaking

numbers appear in the caption of this

proceeding, however, commenters must

transmit one electronic copy of the

comments to each docket or rulemaking

number referenced in the caption. In

completing the transmittal screen,

commenters should include their full

name, Postal Service mailing address,

and the applicable docket or rulemaking

number. Parties may also submit an

electronic comment by Internet e-mail.

To get filing instructions for e-mail

comments, commenters should send an

e-mail to ecfs@fcc.gov, and should

include the following words in the body

of the message, ‘‘get form <your e-mail

address>.’’ A sample form and

directions will be sent in reply.

Parties who choose to file by paper

must file an original and four copies of

each filing. If more than one docket or

rulemaking number appear in the

caption of this proceeding, commenters

must submit two additional copies for

each additional docket or rulemaking

number. All filings must be sent to the

Commission’s Secretary, Magalie Roman

Salas, Office of the Secretary, Federal

Communications Commission, 445 12th

Street, S.W., Washington, D.C. 20554.

Parties who choose to file by paper

should also submit their comments on

diskette. These diskettes should be

submitted to: Ernestine Creech, Room

6–C317, Accounting Safeguards

Division, 445 12th Street, S.W.,

Washington, D.C. 20554. Such a

submission should be on a 3.5-inch

diskette formatted in an IBM compatible

format using Word or compatible

software. The diskette should be

accompanied by a cover letter and

should be submitted in ‘‘read only’’

mode. The diskette should be clearly

labeled with the commenter’s name,

proceeding (including the docket

number, in this case CC Docket No. 00–

199, type of pleading (comment or reply

comment), date of submission, and the

name of the electronic file on the

diskette. The label should also include

the following phrase ‘‘Disk Copy—Not

an Original.’’ Each diskette should

contain only one party’s pleadings,

preferably in a single electronic file. In

addition, commenters must send

diskette copies to the Commission’s

copy contractor, International

Transcription Service, Inc., 1231 20th

Street, N.W., Washington, D.C. 20037.

Initial Regulatory Flexibility Analysis

As required by the Regulatory

Flexibility Act (RFA), the Commission

has prepared this Initial Regulatory

Flexibility Analysis (IRFA) of any

possible significant economic impact on

small entities by the policies and rules

proposed in this document. Written

public comments are requested on this

IRFA. Comments must be identified as

responses to the IRFA and must be filed

by the deadlines for comments on this

document, which are set out in the

document. The Commission will send a

copy of this document, including this

IRFA, to the Chief Counsel for Advocacy

of the Small Business Administration.

In addition, this document and IRFA (or

summaries thereof) will be published in

the Federal Register.

A. Need for, and Objectives of, the

Proposed Rules

The Commission has initiated this

proceeding to determine whether it

should streamline or modify the current

accounting and reporting requirements.

This document seeks comment on

further reducing the accounting

requirements for incumbent local

exchange carriers.

B. Legal Basis

The legal basis for the action as

proposed for this rulemaking is

contained in sections 4(i), 4(j), 11,

201(b), 303(r), and 403 of the

Communications Act of 1934, as

amended, 47 U.S.C. 154(i), 154(j), 161,

201(b), 303(r), and 403.

C. Description and Estimate of the

Number of Small Entities to which the

Proposed Action May Apply

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 proposed

rules, if adopted. To estimate the

number of small entities that may be

affected by the proposed rules, we first

consider the statutory definition of

‘‘small entity’’ under the RFA. The RFA

generally defines ‘‘small entity’’ as

having the same meaning as the term

‘‘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, unless the

Commission has developed one or more

definitions that are appropriate to its

activities. Under the Small Business

Act, a ‘‘small business concern’’ is one

that: (1) Is independently owned and

operated; (2) is not dominant in its field

of operation; and (3) meets any

additional criteria established by the

Small Business Administration (SBA).

We have included small incumbent

local exchange carriers (LECs) in this

present RFA analysis. As noted above,

a ‘‘small business’’ under the RFA is one

that, inter alia, meets the pertinent

small business size standard (e.g., a

telephone communications business

having 1,500 or fewer employees), and

‘‘is not dominant in its field of

operation.’’ The SBA’s Office of

Advocacy contends that, for RFA

purposes, small incumbent LECs are not

dominant in their field of operation

because any such dominance is not

‘‘national’’ in scope. We have therefore

included small incumbent LECs in this

RFA analysis, although we emphasize

that this RFA action has no effect on the

Commission’s analyses and

determinations in other, non-RFA

contexts.

The SBA has developed a definition

of small entities for telephone

communications companies other than

radiotelephone companies. The SBA has

defined a small business for Standard

Industrial Classification (SIC) categories

4812 (Radiotelephone Communications)

and 4813 (Telephone Communications,

Except Radiotelephone) to be small

entities when they have no more than

1,500 employees. The Census Bureau

reports that, there were 2,321 such

telephone companies in operation for at

least one year at the end of 1992. All but

26 of the 2,321 non-radiotelephone

companies listed by the Census Bureau

were reported to have fewer than 1,000

employees. Thus, even if all 26 of those

companies had more than 1,500

employees, there would still be 2,295

non-radiotelephone companies that

might qualify as small entities or small

incumbent LECs. It seems certain that

some of these carriers are not

independently owned and operated, but

we are unable at this time to estimate

with greater precision the number of

wireline carriers that would qualify as

small business concerns under SBA’s

definition. Consequently, we estimate

that fewer than 2,295 small telephone

communications companies other than

radiotelephone companies are small

entities or small incumbent LECs that

may be affected by the proposed rules,

if adopted.

The proposed changes to the

accounting requirements in this

document, which are reductions in the

Commission’s accounting requirements,

could affect all incumbent local

exchange carriers. Some of these

companies may be considered ‘‘small

entities’’ under the SBA definition.

Therefore, it is possible that some of the

2,295 small entity telephone companies

33940 Federal Register / Vol. 6, No. 123 / Tuesday, June 26, 2001 / Proposed Rules

may be affected by the proposals in this

document.

D. Description of Proposed Reporting,

Recordkeeping, and Other Compliance

Requirements

This document seeks to further reduce

accounting requirements for all

incumbent local exchange companies.

These proposals, if adopted, would

result in fewer accounting requirements

for all incumbent local exchange

carriers, including small entities.

E. Steps Taken to Minimize Significant

Economic Impact on Small Entities, and

Significant Alternatives Considered

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 or reporting requirements

under the rule for 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 small entities. 5 U.S.C. 603(c).

The rule changes proposed in this

document are reductions in our

accounting requirements for all

incumbent local exchange carriers. Our

proposals, if adopted, would streamline

the accounting rules and would

significantly lessen regulatory

requirements for all carriers, including

small entities. This should produce a

significant economic benefit to small

entities. Alternatives considered for

small entities subject to our accounting

and reporting requirements were to

maintain our current rules or to

consider changes proposed in this

document on a case-by-case basis in

ongoing proceedings where related

accounting changes may properly be

considered within the scope of such

proceedings. Streamlining our current

rules will reduce regulatory burdens on

carriers, including small entities.

F. Federal Rules that May Duplicate,

Overlap, or Conflict With the Proposed

Rule

None.

Federal Communications Commission.

Kenneth P. Moran,

Chief, Accounting Safeguards Division,

Common Carrier Bureau.

Attachment A

Part 32 Class Accounts (Proposed)

1120 Cash and equivalents

1170 Receivables

1171 Allowances for doubtful

accounts

1220 Inventories

—Materials and supplies

—Property held for sale or lease

1280 Prepayments

1350 Other current assets

1406 Nonregulated investments

—Permanent investment

—Receivable/payable

—Current net income or loss

1410 Noncurrent assets

1437 Deferred tax regulatory asset

1438 Other deferred charges

1500 Other jurisdictional assets—net

2001 Telecommunications plant in

service

2002 Property held for future

telecommunications use

2003 Telecommunications plant under

construction

2005 Telecommunications plant

adjustment

2006 Nonoperating plant

2007 Goodwill

2111 Land

2112 Motor vehicles

2113 Aircraft

2114 Tools and other work equipment

2121 Buildings

2122 Furniture

2123 Office equipment

—Office support equipment

—Company communications

equipment

2124 General purpose computers

2211 Non-digital switching

2212 Digital electronic switching

—Circuit

—Packet

2213 Optical switching

—Circuit

—Packet

2220 Operator system

2231 Radio system

2232 Circuit equipment

—Electronic

—Optical

2311 Station apparatus

2321 Customer premises wiring

2341 Large private branch exchanges

2351 Public telephone terminal

equipment

2362 Other terminal equipment

2411 Poles

2421 Aerial cable

—Nonmetallic cable

—Metallic cable

2422 Underground cable

—Nonmetallic cable

—Metallic cable

2423 Buried cable

—Nonmetallic cable

—Metallic cable

2426 Intrabuilding network cable

—Nonmetallic cable

—Metallic cable

2431 Aerial wire

2441 Conduit systems

2681 Capital leases

2682 Leasehold improvements

2690 Intangibles

—Network Software

—Other

3100 Accumulated depreciation

3200 Accumulated depreciation—held

for future telecommunications use

3300 Accumulated depreciation—

nonoperating

3410 Accumulated amortization—

capitalized leases

4000 Current accounts and notes

payable

4070 Income taxes—accrued

4080 Other taxes—accrued

4100 Net current deferred operating

income taxes

4110 Net current deferred

nonoperating income taxes

4130 Other current liabilities

4200 Long term debt and funded debt

4300 Other long-term liabilities and

deferred credits

4320 Unamortized operating

investment tax credits—net

4330 Unamortized nonoperating

investment taxcredits—net

4340 Net noncurrent deferred

operating income taxes

4341 Net deferred tax liability

adjustments

4350 Net noncurrent deferred

nonoperating income taxes

4361 Deferred tax regulatory liability

4370 Other jurisdictional liabilities &

deferred credits—net

4510 Capital stock

4520 Additional paid-in-capital

4530 Treasury stock

4540 Other Capital

4550 Retained earnings

5000 Basic local service revenue

5080 Network access revenue

5081 End user revenue

5082 Switched access revenue

5083 Special access revenue

5086 Interconnection revenue

—UNE revenue

—Resale revenue

—Reciprocal Compensation revenue

—Other Interconnection revenue

5090 USF support revenue

5105 Long distance message revenue

5200 Miscellaneous revenue

5280 Nonregulated operating revenue

5300 Uncollectible revenue

6112 Motor vehicle expense

6113 Aircraft expense

Federal Register / Vol. 6, No. 123 / Tuesday, June 26, 2001 / Proposed Rules 33941

6114 Tools and other work equipment

expense

6121 Land & building expense

6122 Furniture & artworks expense

6123 Office equipment expense

6124 General purpose computers

expense

6210 Central office switching expenses

6211 Non-digital expense

6212 Digital electronic expense

—Circuit

—Packet

6213 Optical expense

—Circuit

—Packet

6220 Operator systems expense

6231 Radio systems expense

6232 Circuit equipment expense

—Electronic

—Optical

6311 Station apparatus expense

6341 Large private branch exchange

expense

6351 Public telephone terminal

equipment expense

6362 Other terminal equipment

expense

6411 Poles expense

6421 Aerial cable expense

—Nonmetallic cable

—Metallic cable

6422 Underground cable expense

—Nonmetallic cable

—Metallic cable

6423 Buried cable expense

—Nonmetallic cable

—Metallic cable

6426 Intrabuilding network cable

expense

—Nonmetallic cable

—Metallic cable

6431 Aerial wire expense

6441 Conduit systems expense

6510 Property held for future

telecommunications use expense

6512 Provisioning expense

6531 Power expense

6532 Network administration expense

6533 Testing expense

6534 Plant operations administration

expense

6535 Engineering expense

6540 Access expense

6551 Interconnection expense

—UNE expense

—Resale expense

—Reciprocal Compensation expense

—Other interconnection expense

6554 USF support expense

6560 Depreciation & amortization

expenses

6610 Marketing

6620 Customer services

6720 General and administrative

7100 Other operating income &

expenses

7200 Operating taxes

7210 Operating investment tax credits

net

7220 Operating federal income taxes

7230 Operating state and local income

taxes

7240 Operating other taxes

7250 Provision for deferred operating

income taxes—net

7300 Nonoperating income & expense

7400 Nonoperating taxes

7500 Interest and related items

7600 Extraordinary items—net

7910 Income effect of jurisdictional

ratemaking differences—net

7990 Nonregulated net income

Account Total—178

Attachment B

Part 32 Class B Accounts (Proposed)

1120 Cash and equivalents

1170 Receivables

1171 Allowance for doubtful accounts

1220 Inventories

—Materials and supplies

—Property held for sale or lease

1280 Prepayments

1350 Other current assets

1406 Nonregulated investments

—Permanent investment

—Receivable/payable

—Current net income or loss

1410 Other noncurrent assets

1437 Deferred tax regulatory asset

1438 Other deferred charges

1500 Other jurisdictional assets—net

2001 Telecommunications plant in

service

2002 Property held for future

telecommunications use

2003 Telecommunications plant under

construction

2005 Telecommunications plant

adjustment

2006 Nonoperating plant

2007 Goodwill

2110 Land and support assets

2210 Central Office—Switching

2220 Operator systems

2230 Central office—Transmission

2310 Information origination/

termination

2410 Cable and wire facilities

2680 Amortizable tangible assets

2690 Intangibles

3100 Accumulated depreciation

3200 Accumulated depreciation—Held

for future telecommunications use

3300 Accumulated depreciation—

nonoperating

3410 Accumulated amortization—

capital leases

4000 Current accounts and notes

payable

4070 Income taxes—accrued

4080 Other taxes—accrued

4100 Net current deferred operating

income taxes

4110 Net current deferred operating

income taxes

4130 Other current liabilities

4200 Long term funded debt

4300 Other long-term liabilities and

deferred credits

4320 Unamortized operating

investment tax credits—net

4330 Unamortized nonoperating

investment tax credits—net

4340 Net noncurrent deferred

operating income taxes

4341 Net deferred tax liability

adjustments

4350 Net noncurrent deferred

nonoperating income taxes

4361 Deferred tax regulatory liability

4370 Other jurisdictional liabilities

and deferred credits—net

4510 Capital stock

4520 Additional paid-in-capital

4530 Treasury stock

4540 Other capital

4550 Retained earnings

5000 Basic local service revenue

5080 Network access revenue

5081 End user revenue

5082 Switched access revenue

5083 Special access revenue

5086 Interconnection revenue

5090 USF support revenue

5105 Long distance message revenue

5200 Miscellaneous revenue

5280 Nonregulated operating revenue

5300 Uncollectible revenue

6110 Network support expense

6120 General support expenses

6210 Central office switching expense

6220 Operator system expense

6230 Central office transmission

expenses

6310 Information origination/

termination expense

6410 Cable and wire facilities

expenses

6510 Other property, plant and

equipment expenses

6530 Network operations expenses

6540 Access expense

6551 Interconnection expense

6554 USF support expense

6560 Depreciation and amortization

expenses

6610 Marketing

6620 Services

6720 General and administrative

7100 Other operating income and

expense

7200 Operating taxes

7300 Nonoperating taxes

7500 Interest and related items

7600 Extraordinary items

7910 Income effect of jurisdictional

ratemaking deferrences—net

7990 Nonregulated net income

Account Totals—89

[FR Doc. 01–15832 Filed 6–25–01; 8:45 am]

BILLING CODE 6712–01–P