Oregon Administrative Rules › Chapter 860 - PUBLIC UTILITY COMMISSION › Division 27 - BUDGETS, FINANCE, ACCOUNTING AND ANNUAL REPORTS › Section 860-027-0050 - Uniform System of Accounts for Large Telecommunications Utilities

Current through Register Vol. 63, No. 7, July 1, 2024
(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.