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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. The Report and Order adds three new accounts to Part 32 of the Rules so that carriers can adopt SFAS-109 for federal accounting purposes in a revenue neutral manner. The Report and Order does, however, give the carriers the option of adopting the SFAS-109 accounting changes in 1993. This letter and attachments are issued under Section 0.291 of the Commission's Rules.