860-027-0050 Uniform System of Accounts for Large Telecommunications Utilities (1) The Uniform System of Accounts for Telecommunications Companies, Part 32, adopted by the Federal Communications Commission (FCC) on February 6, 2002, is hereby adopted and prescribed for all large telecommunications utilities except as modified for intrastate purposes in sections (2) through (5) of this rule. (2) A large telecommunications utility may follow Class B accounting except when Class A accounting is needed to complete intrastate depreciation and jurisdictional separation studies, to provide the details requested in annual reports under OAR 860-027-0070, and to comply with other Oregon rules and statutes. (3) The allocation rules in Part 32, Section 32.27, are replaced by OAR 860-027-0052(3). (4) For construction work in progress and property held for future use, each large telecommunications utility shall maintain subsidiary records consistent with ORS 759.285. (5) Each large telecommunications utility shall maintain subsidiary records sufficient to separately identify the following deferred taxes, universal service fund collection, revenues, and expenses: (a) Federal and state net noncurrent deferred operating income taxes (Account 4340). (b) Federal universal service fund collection (Account 5081). (c) Federal universal service fund contribution (Account 6540). (d) State universal service fund collection and contribution (Account 4010). (e) Interstate and intrastate switched access revenue (Account 5082). (f) Interstate and intrastate special access revenue (Account 5083). (g) Miscellaneous Revenues (Account 5200): (A) Directory revenues, including amounts derived from alphabetical and classified sections of directories and fees paid by other entities for the right to publish the large telecommunications utility's directories; the classified section of the directories; the sale of new telephone directories whether they are the large telecommunications utility's own directories or directories purchased from others; additional and boldface listings, marginal displays, inserts, and other advertisements in the alphabetical sections of the telephone directories; and unlisted and nonpublished telephone numbers; (B) Interstate and intrastate carrier billing and collection revenues derived from the provision to other telecommunications providers for services such as message recording, billing, collection, billing analysis, and billing information services, whether rendered under tariff or contractual arrangements; and (C) Miscellaneous revenue other than directory or carrier billing and collection revenues. (h) Distributions from the federal USF and the Oregon USF. (i) Depreciation expenses related to telecommunications plant in service, depreciation expense related to property held for future use, and amortization expense. [Publications: Publications referenced are available from the agency.] Statutory/Other Authority: ORS 183, 756 & 759 Statutes/Other Implemented: ORS 756.105, 759.120, 759.125 & 759.130 History: PUC 3-2013, f. & cert. ef. 5-17-13 PUC 164, f. 4-18-74, ef. 5-11-74 (Order No. 74-307); PUC 8-1981, f. & ef. 9-8-81 (Order No. 81-626); PUC 5-1985, f. & ef. 4-24-85 (Order No. 85-355); PUC 13-1987, f. & ef. 11 -16-87 (Order No. 87-1176); PUC 17-1989, f. & cert. ef. 12-14-89 (Order No. 89-1508/89-1672); PUC 6-1998, f. & cert. ef. 3-13-98; PUC 3-2000, f. & cert. ef. 2-9-00; PUC 9-2000, f. & cert. ef. 5-26-00; PUC 16-2000, f. & cert. ef. 9-12-00; PUC 4-2001, f. & cert. ef. 1-24-01; PUC 16-2001, f. & cert. ef. 6-21-01; PUC 14-2002, f. & cert. ef. 3-26-02; PUC 8-2010, f. & cert. ef. 12-20-10