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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. In prescribing rules for the separation of costs of regulated telephone services from costs of nonregulated activities, the Federal Communications Commission concluded that independent audits would be an important aid in implementing its commitment to monitor compliance with cost allocation requirements. The Commission further concluded that an appropriate level of assurance would be an examination leading to a positive opinion. Accordingly, the Commission required that each operating company have an independent audit performed annually and that a positive opinion audit report be submitted each year attesting to the accuracy of the carriers' cost allocations as reported to the Commission.