Content from the original version of the document such as headers, footers, footnotes, endnotes, graphics, and page numbers will not show up in this text version.
All text attributes such as bold, italic, underlining, etc.
Features of the original document layout such as columns, tables, line and letter spacing, pagination, and margins will not be preserved in the text version. If you need the complete document, download the WordPerfect version or Adobe Acrobat version, if available. These notices were filed pursuant to Section 32.16 of the Commission's rules, which requires carriers to apply new standards adopted by the FASB and provides for automatic Commission approval unless the Commission notifies carriers otherwise within 90 days after receiving a notice. We allowed Ameritech to adopt SFAS-112 for regulatory purposes under the automatic approval provision of 32.16. To avoid any confusion that could occur as a result of the above actions, this letter provides directions for adoption of SFAS-112.