Form FCC Form 499-A FCC Form 499-A Telecommunications Reporting Worksheet (Annual)

Instructions to the Telecommunications Reporting Worksheet, Form 499-A
FCC Form 499
Approved by OMB 3060-0855
Estimated Average Burden Hours Per Response: 13.5 Hours

Telecommunications Reporting Worksheet, FCC Form 499-A (2007)
Instructions for Completing the
Worksheet for Filing Contributions
to Telecommunications Relay Service,
Universal Service, Number Administration,
and Local Number Portability Support Mechanisms
*****
NOTICE: Section 52.17 of the Federal Communications Commission’s rules provides that all telecommunications
carriers in the United States shall contribute on a competitively neutral basis to meet the costs of establishing
numbering administration, and directs that contributions shall be calculated and paid in accordance with this
Telecommunications Reporting Worksheet (FCC Form 499-A or Worksheet). 47 C.F.R. § 52.17. Section 52.32
provides that the local number portability administrators shall recover the shared costs of long-term number
portability from all telecommunications carriers. 47 C.F.R. § 52.32. Sections 54.706, 54.711, and 54.713 require all
telecommunications carriers providing interstate telecommunications services, interconnected voice-over-Internetprotocol (VoIP) providers, providers of interstate telecommunications that offer interstate telecommunications for a
fee on a non-common carrier basis, and payphone providers that are aggregators to contribute to universal service
and file this Worksheet once a year and the Telecommunications Reporting Worksheet (FCC Form 499-Q) four
times a year. 47 C.F.R. §§ 54.706, 54.711, 54.713. Section 64.604 requires that every common carrier providing
interstate telecommunications services contribute to the Telecommunications Relay Services (TRS) Fund on the
basis of its relative share of interstate end-user telecommunications revenues, with the calculation based on
information provided in this Worksheet. 47 C.F.R. § 64.604(c)(5)(iii)(B). Section 64.1195 and the Commission’s
orders require all telecommunications carriers and interconnected VoIP providers to register using the FCC Form
499-A. 47 C.F.R. § 64.1195(a).
This collection of information stems from the Commission’s authority under Sections 151(i), 225, 251, 254, and 258
of the Communications Act of 1934, as amended (Communications Act or Act), 47 U.S.C. §§ 151(i), 225, 251, 254,
and 258. The data in the Worksheet will be used to calculate contributions to the universal service support
mechanisms, the telecommunications relay services support mechanism, the cost recovery mechanism for
numbering administration, and the cost recovery mechanism for shared costs of long-term number portability.
Selected information provided in the Worksheet will be made available to the public in a manner consistent with the
Commission’s rules.
We have estimated that each response to this collection of information will take, on average, 13.5 hours. Our
estimate includes the time to read the instructions, look through existing records, gather and maintain the required
data, and actually complete and review the form or response. If you have any comments on this estimate, or how we
can improve the collection and reduce the burden it causes you, please write the Federal Communications
Commission, AMD-PERM, Washington, D.C. 20554, Paperwork Reduction Project (3060-0855). We also will
accept your comments via the Internet if you send them to [email protected]. Please DO NOT SEND
COMPLETED WORKSHEETS TO THIS ADDRESS.
Remember -- You are not required to respond to a collection of information sponsored by the Federal government,
and the government may not conduct or sponsor this collection, unless it displays a currently valid Office of
Management and Budget (OMB) control number. This collection has been assigned an OMB control number of
3060-0855.

Instructions -- Page 1

Instructions to the Telecommunications Reporting Worksheet, Form 499-A

The Commission is authorized under the Communications Act to collect the information we request on this form.
We will use the information that you provide to determine contribution amounts. If we believe there may be a
violation or potential violation of a statute or a Commission regulation, rule, or order, your Worksheet may be
referred to the Federal, state, or local agency responsible for investigating, prosecuting, enforcing, or implementing
the statute, rule, regulation, or order. In certain cases, the information in your Worksheet may be disclosed to the
Department of Justice, court, or other adjudicative body when (a) the Commission; or (b) any employee of the
Commission; or (c) the United States government, is a party to a proceeding before the body or has an interest in the
proceeding.
With the exception of your employer identification number, if you do not provide the information we request on the
Worksheet, the Commission may consider you in violation of sections 1.47, 52.17, 52.32, 54.713, 64.604, and
64.1195 of the Commission’s rules. 47 C.F.R. §§ 1.47, 52.17, 52.32, 54.713, 64.604, and 64.1195.
The foregoing Notice is required by the Paperwork Reduction Act of 1995, P.L. No. 104-13, 44 U.S.C. § 3501, et
seq.
*****

Table of Contents
I.

Introduction

3

II.

Filing Requirements and General Instructions
A.
Who Must File
1.
Universal service exemption for de minimis telecommunications providers
2.
Exception for government, broadcasters, schools and libraries
3.
Exception for systems integrators and self-providers
B.
Filing by Legal Entity
C.
When and Where to File
D.
Rounding of Numbers and Negative Numbers
E.
Obligation to File Revisions
F.
Record Keeping
G.
Compliance

4
4
5
8
8
8
10
11
11
12
12

III.

Specific Instructions
A.
Block 1: Filer Identification Information
B.
Block 2: Contact Information
1.
Block 2-A: Regulatory Contact Information
2.
Block 2-B: Agent for Service of Process
3.
Block 2-C: FCC Registration Information
C.
Block 3, Block 4-A and Block 4-B: Filer Revenue Information
1.
Separating revenues from other contributors to the federal universal
service support mechanisms (Block 3) from end-user and
non-telecommunications revenues (Block 4) (carrier’s carrier vs. end-user)
2.
Column (a) - total revenues
3.
Columns (b), (c), (d), and (e) - interstate & international
4.
Explanation of Block 3 and Block 4-A revenue categories
Fixed local service revenue categories
Mobile service
Toll service revenue categories
Other revenues categories
5.
Block 4-B total revenue and uncollectible revenue information

13
13
16
16
17
17
18

Instructions -- Page 2

18
19
21
24
24
26
27
28
29

Instructions to the Telecommunications Reporting Worksheet, Form 499-A

D.
E.

6.
Notes for carriers that use the USOA
Block 5: Additional Revenue Breakout
Block 6: Certification

30
31
32

IV.

Calculation of Contributions
A.
Contribution Requirements
B.
Contribution Bases

33
33
35

V.

Reminders

36

Figure 1:
Figure 2:
Figure 3:
Figure 4:

Table to determine if a filer meets the de minimis standard for purposes
of universal service contribution
Filing schedule
Which telecommunications providers must contribute for which purposes
Contribution bases

7
10
34
35

File FCC Form 499-A online. See: http://forms.universalservice.org
I.

Introduction

As required under the Communications Act,1 the Commission has established, in a series of separate proceedings,
procedures to finance interstate telecommunications relay services (TRS), universal service support mechanisms,
administration of the North American Numbering Plan (NANPA), and shared costs of local number portability
administration (LNPA). To accomplish these congressionally directed objectives, contributions are collected from
all telecommunications carriers providing interstate telecommunications services and certain other providers of
interstate telecommunications (including interconnected VoIP providers). On July 14, 1999, the Commission
amended its rules so that contributors to these mechanisms need only file one Telecommunications Reporting
Worksheet (Worksheet) for the purpose of determining their contribution(s).2 This Worksheet sets forth the
information that the filer must submit, so that the administrators of these mechanisms may calculate and assess
contributions.3

1

47 U.S.C. §§ 151, 225, 251, 254.

2

On March 9, 2001, the Commission modified its rules to base universal service contributions on information reported on
quarterly Telecommunications Reporting Worksheet filings, with an annual true-up based on information reported on annual
Telecommunications Reporting Worksheets. Federal-State Joint Board on Universal Service, Petition for Reconsideration
filed by AT&T, Report and Order and Order on Reconsideration, CC Docket No. 96-45, 16 FCC Rcd 5748 (2001) (Quarterly
Reporting Order). See also, 1998 Biennial Regulatory Review -- Streamlined Contributor Reporting Requirements
Associated with Administration of Telecommunications Relay Services, North American Numbering Plan, Local Number
Portability, and Universal Service Support Mechanisms, Report and Order, CC Docket 98-171, 14 FCC Rcd 16602 (1999)
(Consolidated Reporting Order).
3

In addition, common carriers use data filed on the Form 499-A to calculate their Interstate Telecommunications Service
Provider (ITSP) fees. See Assessment and Collection of Regulatory Fees for Fiscal Year 2003, MD Docket No. 03-83,
Report and Order, 18 FCC Rcd 15985 (2000). Section 6003(a) of the Omnibus Budget Reconciliation Act of 1993 (Public
Law 103-66) added Section 9(a) to the Communications Act, which authorizes the Commission to collect annual regulatory
fees to recover the annual costs of its enforcement, policy and rulemaking, user information, and international activities. 47
U.S.C. § 159(a), (b)(1)(A), and (g).

Instructions -- Page 3

Instructions to the Telecommunications Reporting Worksheet, Form 499-A

While some entities that file the Telecommunications Reporting Worksheet may not need to contribute to each of the
support and cost recovery mechanisms, in general, all telecommunications carriers and certain additional
telecommunications providers must complete and file this Worksheet.4 These instructions contain an explanation of
which filers must contribute to particular mechanisms (see Section IV-A.), but filers should consult the specific rules
that govern contributions for each of the mechanisms.5 In general, contributions are calculated based on
contributors' end-user telecommunications revenue information, as filed in this Worksheet.
By filing this Worksheet, filers may also satisfy their obligations under section 413 of the Act to designate an agent
in the District of Columbia for service of process6 and their obligations to register with the Federal Communications
Commission.7

II.

Filing Requirements and General Instructions
A.

Who Must File

All intrastate, interstate and international providers of telecommunications within the United States,8 with very
limited exceptions, must file the FCC Form 499-A Telecommunications Reporting Worksheet. 9
For purposes of determining whether an entity provides telecommunications, please note that the term
"telecommunications" means the transmission, between or among points specified by the user, of information of the
user's choosing, without change in the form or content of the information as sent and received. For the purpose of
filing, the term "interstate telecommunications" includes, but is not limited to, the following types of services:
wireless telephony, including cellular and personal communications services (PCS); paging and messaging services;
dispatch services; mobile radio services; operator services; access to interexchange service; special access; wide area
telecommunications services (WATS); subscriber toll-free services; 900 services; message telephone services
(MTS); private line; telex; telegraph; video services; satellite services; resale services; frame relay and ATM
services; and interconnected VoIP services. Note, for example, that all incumbent and competitive local exchange

4

Please note that this Worksheet refers to "filers," "reporting entities," and "contributors" interchangeably, except where
specifically distinguished.
5

See 47 C.F.R. §§ 52.17 (numbering administration), 52.32 (local number portability), 54.706 (universal service), and
64.604 (TRS).
6

47 U.S.C. § 413. See also, 47 C.F.R. § 1.47.

7

47 C.F.R. § 64.1195.

8

For this purpose, the United States is defined as the contiguous United States, Alaska, Hawaii, American Samoa, Baker
Island, Guam, Howland Island, Jarvis Island, Johnston Atoll, Kingman Reef, Midway Island, Navassa Island, the Northern
Mariana Islands, Palmyra, Puerto Rico, the U.S. Virgin Islands, and Wake Island.
9

Section 254(d) applies not only to “every telecommunications carrier that provides interstate telecommunications services”
but also to certain “other provider[s] of interstate telecommunications.” 47 U.S.C. § 254(d) (emphasis added). For more
information on these terms, see 47 U.S.C. §§ 153(43), (46); Federal-State Joint Board on Universal Service, Report and
Order, CC Docket No. 96-45, 12 FCC Rcd 8776 (1997) (Universal Service Order); Universal Service Contribution
Methodology, Federal-State Joint Board on Universal Service, 1998 Biennial Regulatory Review – Streamlined Contributor
Reporting Requirements Associated with Administration of Telecommunications Relay Service, North American Numbering
Plan, Local Number Portability, and Universal Service Support Mechanisms, Telecommunications Services for Individuals
with Hearing and Speech Disabilities, and the Americans with Disabilities Act of 1990, Administration of the North
American Numbering Plan and North American Numbering Plan Cost Recovery Contribution Factor and Fund Size, Number
Resource Optimization, Telephone Number Portability, Truth-In-Billing and Billing Format, IP-Enabled Services, Report
and Order and Notice of Proposed Rulemaking, WC Docket Nos. 06-122 and 04-36, CC Docket Nos. 96-45, 98-171, 90-571,
92-237, 99-200, 95-116, and 98-170, 21 FCC Rcd 7518 (2006) (2006 Contribution Methodology Reform Order).

Instructions -- Page 4

Instructions to the Telecommunications Reporting Worksheet, Form 499-A

carriers provide access services and, therefore, provide interstate telecommunications. There are no exemptions for
data or non-voice services.
Note also that entities must file this Worksheet, and are subject to the universal service contribution requirement, if
they offer interstate telecommunications for a fee to the public even if only a narrow or limited class of users could
utilize the services. Included are entities that provide interstate telecommunications to entities other than themselves
for a fee on a private, contractual basis. In addition, owners of pay telephones, sometimes referred to as "pay
telephone aggregators," must file this Worksheet. Most telecommunications carriers and all interconnected VoIP
providers must file this Worksheet even if they qualify for the de minimis exemption under the Commission's rules
for universal service.10
Marketing agents (i.e., entities that market services on behalf of a telecommunications provider) are not themselves
telecommunications providers and are not required to file this Worksheet. The amounts remitted to or retained by
the marketing agent are treated as expenses of the underlying provider and may not be deducted from underlying
carrier revenues. A reseller is not a marketing agent.
The following three sections list types of (non-common carrier) telecommunications providers that are not required
to file the FCC Form 499-A Worksheet. Note that some carriers and telecommunications providers are required to
file this Worksheet, but may not be required to contribute to all support mechanisms. For example, some carriers
may be exempt from contributing directly to the universal service support mechanisms (e.g., because they are de
minimis), but nevertheless must file because they are required to contribute to TRS, NANPA, or LNPA. These noncontributors must be treated as end users by their underlying carriers and therefore may end up contributing
indirectly as a result of pass-through charges.
1.

Universal service exemption for de minimis telecommunications providers

Section 54.708 of the Commission’s rules states that telecommunications carriers and telecommunications providers
are not required to contribute to the universal service support mechanisms for a given year if their contribution for
that year is less than $10,000.11 Thus, except as provided below, providers that offer telecommunications for a fee
exclusively on a non-common carrier basis need not file this Worksheet if their contribution to the universal service
support mechanisms would be de minimis under the universal service rules. Note: Entities that provide solely
private line service may nevertheless be considered common carriers if they offer their services directly to the public
or to such classes of users as to be effectively available directly to the public. In contrast, telecommunications
carriers (i.e., entities providing telecommunications services on a common-carriage basis) that meet the de minimis
standard must file this Worksheet (because they must contribute to other support and cost recovery mechanisms), but
need not contribute to the universal service mechanisms. Regardless, interconnected VoIP providers that meet the
de minimis standard also must file this Worksheet (but need not submit Form 499-Q). (See Figure 3 “Which
telecommunications carriers and telecommunications providers must contribute for which purposes” at page 32,
below.)

10

See 47 C.F.R. § 54.708.

11

Id. For calendar year 2006, the de minimis threshold for interconnected VoIP providers is $2500, reflecting that they are
obligated to contribute only for the fourth quarter in that year.

Instructions -- Page 5

Instructions to the Telecommunications Reporting Worksheet, Form 499-A

Telecommunications providers providing telecommunications on a non-common carrier basis and interconnected
VoIP providers should complete the table contained in Figure 1 to determine whether they meet the de minimis
standard. To complete Figure 1, potential filers must first complete Block 4 of the Telecommunications Reporting
Worksheet and enter the amounts from Line 423(d) and 423(e) in Figure 1. Telecommunications providers whose
estimated contributions to universal service support mechanisms would be less than $10,000 are considered de
minimis for universal service contribution purposes and will not be required to contribute directly to universal
service support mechanisms. Use Figure 1 to calculate estimated universal service contributions for the period
January 2006 through December 2006.
Note: For an interconnected VoIP provider that is filing this form in response to the Commission’s 2006
Contribution Methodology Reform Order, the de minimis threshold for the fourth quarter of 2006 is $2500 (one
quarter of the annual de minimis amount).12
Telecommunications providers that do not file this Worksheet because they are de minimis for purposes of universal
service contributions (and need not file for any other purpose) should retain Figure 1 and documentation of their
contribution base revenues nonetheless for 3 calendar years after the date each Worksheet is due. Interconnected
VoIP providers who are de minimis must file this Worksheet and retain Figure 1 and documentation of their
contribution base revenues for 3 calendar years after the date each Worksheet is due.

12

See 2006 Contribution Methodology Reform Order, 21 FCC Rcd at 7549, n. 203.

Instructions -- Page 6

Instructions to the Telecommunications Reporting Worksheet, Form 499-A

Figure 1:

Table to determine if a filer meets the de minimis standard
for purposes of universal service contribution

5

Net interstate contribution base for filer (amount reportable on filer’s
FCC Form 499-A; Line 423(d))
Net international contribution base for filer (amount reportable on
filer’s FCC Form 499-A; Line 423(e))
Net interstate contribution base for all affiliates* (total of amounts
reportable on FCC Form 499-A; Line 423(d) for all affiliates of the
filer)
Net international contribution base for all affiliates (total of amounts
reportable on FCC Form 499-A; Line 423(e) for all affiliates of the
filer)
Consolidated interstate contribution base: Line (1) + Line (3)

6

Consolidated international contribution base: Line (2) + Line (4)

$

7

Total potential contribution base for filer and its affiliates: Line (5) +
Line (6)
Combined interstate contribution base as a percentage of total potential
contribution base: Line (5) / Line (7)
Interstate contribution base for filer from Line (1)

$

10

If the amount on line (8) is equal to or greater than 12%, enter into
Line (10) the international contribution base for the filer from Line (2).
If the amount on Line (8) is less than 12%, enter $0

$

11

Contribution base for the filer for determining contributions to
universal service support mechanisms: Line (9) + Line (10)

$

12

Estimation factor for determining whether to file a FCC Form 499-A
on April 1, 2007

13

Estimated annual contribution: amount on Line (11) multiplied by Line
(12)

1
2
3

4

8
9

*

$
$
$

$

$

%
$

0. 104**
$

Unless otherwise specifically provided, an affiliate is a "person that (directly or indirectly) owns or
controls, is owned or controlled by, or is under common ownership or control with, another person."
For this purpose, the term ‘owns’ means to own an equity interest (or the equivalent thereof) of more
than 10 percent. See 47 U.S.C. § 153(1).
** The estimation factor is based on a contribution factor of .115, which is higher than the contribution
factor announced for any quarter of 2006, and a corresponding circularity factor of 0.102213. Actual
contribution and circularity factors for 2007 may increase or decrease depending on quarterly changes
in program costs and the projected contribution base. Filers whose actual contribution requirements
total less than $10,000 for the calendar year will be treated as de minimis and will receive refunds, if
necessary. Filers whose actual contribution requirements total $10,000 or more are required to
contribute to the universal service support mechanisms. Note that telecommunications carriers and
interconnected VoIP providers must file this Worksheet regardless of whether they qualify for the de
minimis exemption. Telecommunications carriers may qualify for one of the exemptions to filing
detailed in Sections II-A-2 or II-A-3, below. For calendar year 2006, the de minimis threshold for
interconnected VoIP providers is $2500, reflecting that they are obligated to contribute only for the
fourth quarter in that year.

Instructions -- Page 7

Instructions to the Telecommunications Reporting Worksheet, Form 499-A

2.

Exception for government, broadcasters, schools and libraries

Certain entities are explicitly exempted from contributing directly to the universal service support mechanisms and
need not file this Worksheet. Government entities that purchase telecommunications services in bulk on behalf of
themselves (e.g., state networks for schools and libraries) are not required to file or contribute directly to universal
service. Public safety and local governmental entities licensed under Subpart B of Part 90 of the Commission's rules
are not required to file or contribute directly to universal service. Similarly, if an entity provides interstate
telecommunications exclusively to public safety or government entities and does not offer services to others, that
entity is not required to file or contribute directly to universal service. In addition, broadcasters, non-profit schools,
non-profit libraries, non-profit colleges, non-profit universities, and non-profit health care providers are not required
to file the Worksheet or contribute directly to universal service. As explained above, these non-contributors must be
treated as end users by their underlying carriers and therefore may end up contributing indirectly as a result of passthrough charges.
3.

Exception for systems integrators and self-providers

Systems integrators that derive less than five percent of their systems integration revenues from the resale of
telecommunications are not required to file or contribute directly to universal service. Systems integrators are
providers of integrated packages of services and products that may include the provision of computer capabilities,
interstate telecommunications services, remote data processing services, back-office data processing, management of
customer relationships with underlying carriers and vendors, provision of telecommunications and computer
equipment, equipment maintenance, help desk functions, and other services and products. Entities that provide
services only to themselves or to commonly-owned affiliates need not file.
B.

Filing by Legal Entity

Each legal entity that provides interstate telecommunications service for a fee or that provides interstate
interconnected VoIP service, including each affiliate or subsidiary of an entity, must complete separately and file a
copy of the attached Telecommunications Reporting Worksheet, except as provided for below. Entities that have
distinct articles of incorporation, articles of formation, or similar legal document are separate legal entities. Each
affiliate or subsidiary should identify their ultimate controlling parent or entity on Block 1 Line 106 -- Holding
Company.
Consolidated filing will be permitted only if the filing entity certifies that all of the following conditions are met:13
(1)
(2)
(3)
(4)

A single entity oversees the management of the affiliated systems;
A single entity sends bills to customers and these bills identify a single entity (or trade name) as the
service provider, rather than identifying the individual legal entities;
All revenues are posted to a single general ledger;14
To the extent that separate revenue and expense accounts exist, they are derived from one
consolidated set of books and the consolidated filing must cover all revenues contained in the
consolidated books;

13

Federal-State Joint Board on Universal Service, 1998 Biennial Regulatory Review - Streamlined Contributor Reporting
Requirements Associated with Administration of Telecommunications Relay Service, North American Numbering Plan, Local
Number Portability, and Universal Service Support Mechanisms, Telecommunications Services for Individuals with Hearing
and Speech Disabilities, and the Americans With Disabilities Act of 1990, Administration of the North American Numbering
Plan and North American Numbering Plan Cost Recovery Contribution Factor and Fund Size, Number Resource
Optimization, Telephone Number Portability, Truth-in-Billing and Billing Format, Further Notice of Proposed Rulemaking
and Report and Order, CC Docket Nos. 96-45, 98-171, 90-571, 92-237, 99-200, 95-116, 98-170, 17 FCC Rcd 3752 (2002)
(First Further Notice and Report and Order).

14

The FCC Form 499 Filings for the consolidated filer must reflect all revenues in this general ledger.

Instructions -- Page 8

Instructions to the Telecommunications Reporting Worksheet, Form 499-A

(5)
(6)

Customers have a single point of contact;
The consolidated filer acknowledges that process served on the consolidated filer would represent
process served on any or all of the affiliated legal entities;
(7) The consolidated filer agrees to document and resolve all slamming complaints that might be
served on either the filing entity or any of the affiliated legal entities;15
(8) The consolidated filer obtains a separate FCC Registration Number (FRN) from those assigned to
its affiliated legal entities;
(9) The consolidated filer acknowledges that its obligations with regard to universal service,
Telecommunications Relay Services, Local Number Portability, the North American Numbering
Plan, and regulatory fees will be based on the data provided in consolidated Worksheet filings, that
it bears the responsibility to satisfy those obligations, and that all legal entities covered by the filing
are jointly and severally liable for such obligations; and
(10) The consolidated filer acknowledges that it: (A) was not insolvent on the date it undertook to make
payments on a consolidated basis or on the date of actual payments to universal service,
Telecommunications Relay Services, Local Number Portability, the North American Numbering
Plan, and regulatory fees, and did not become insolvent as a result of such undertaking or
payments; (B) was not left with unreasonably small capital as a result of such undertaking or
payments; and (C) was not left unable to pay debts as they matured as a result of such undertaking
or payments.16
Each year, entities choosing to file on a consolidated basis must file a statement certifying that they meet all of the
above conditions. Such certification also must include: (1) a list of the legal names of all legal entities that are
covered by the filing; (2) the FCC Form 499 identification numbers of all legal entities that are covered by the
filing; (3) the consolidated filer’s FRN; and (4) for wireless carriers, a list of all radio licenses (call signs) issued
to each legal entity covered by the filing. Consolidated filers should file this certification with the Commission’s
Data Collection Agent. Furthermore, a contributor choosing to file on a consolidated basis should recognize that
any penalties associated with failure to pay or with underpayment of any of its obligations will be assessed on the
total revenue reported on the consolidated basis, rather than on a separate legal entity basis.

15

A Commercial Mobile Radio Service (CMRS) carrier that is not subject to certain slamming regulations is not required to
certify that it will document and resolve all slamming complaints that might be served on either the filing entity or any of its
affiliated legal entities that also are not subject to the slamming regulations.

16

For purposes of this certification, the term "insolvent" means either unable to pay debts when due or having liabilities
greater than assets. See 11 U.S.C. § 101(32).

Instructions -- Page 9

Instructions to the Telecommunications Reporting Worksheet, Form 499-A

C.

When and Where to File

Figure 2 provides the filing schedule and relevant filing addresses. If a filing date is a holiday (as defined in Section
1.4(e)(1) of the Commission's rules) Worksheets are due the next business day.
Figure 2: Filing schedule
When to file

What to file

Where to file *

April 1

Annual Completed FCC
Form 499-A

Form 499 Data Collection Agent
c/o USAC
2000 L Street, N.W.
Suite 200
Washington, DC 20036

February 1

Completed FCC Form 499-Q
(universal service
contributors only)

Form 499 Data Collection Agent
(address above)

New telecommunications
carriers and other providers
of telecommunications;
filers with changed
registration information

Completed Pages 1, 2, 3 and
8 of FCC Form 499-A

Form 499 Data Collection Agent
(address above)

Telecommunications
carriers and interconnected
VoIP providers within one
week of a change in
information concerning their
designated agent for service
of process

Completed Page 1, Block 2B and Page 8 of FCC Form
499-A

One Copy to: Chief,
Market Disputes Resolution Division,
Enforcement Bureau
Room 4-C342
445 12th Street, S.W.
Washington, D.C. 20554

Telecommunications
carriers and other providers
of telecommunications
within one week of a change
in other registration
information

Appropriate revised Blocks
and completed Page 8 of FCC
Form 499-A

Form 499 Data Collection Agent
(address above)

May 1
August 1
November 1

*

Do not send universal service, TRS, NANPA or LNPA contributions with this Worksheet or to any of these
addresses. The appropriate administrators will calculate the amount of contribution due and send a bill to the
billing contact person and billing address identified on line 208 of the FCC Form 499-A. For information on
filing electronically, go to: http://forms.universalservice.org

Instructions -- Page 10

Instructions to the Telecommunications Reporting Worksheet, Form 499-A

If you have questions about the Worksheet or the instructions, you may contact:
Form 499 Telecommunications Reporting
Worksheet Information
Wireline Competition Bureau
Industry Analysis and Technology Division
TTY

[email protected]
(888) 641-8722
(202) 418-0940
(202) 418-0484

If you have questions regarding contribution amounts, billing procedures or the support and cost recovery
mechanisms, you may contact:
Universal Service Administration
TRS Administration
NANPA Billing and Collection Agent
Local Number Portability Administrators
D.

(888) 641-8722
(973) 884-8173
(613) 236-9191
(877) 245-5277

Rounding of Numbers and Negative Numbers

All information provided in the Worksheet should be neatly printed in ink or typed. Please provide an original
officer signature in ink on Line 606.
Dollar Amounts. Reported revenues in Blocks 3, 4 and 5 that are greater than a thousand dollars may be rounded to
the nearest thousand dollars. Regardless of rounding, all dollar amounts must be reported in whole dollars. For
example, $2,271,881.93 could be reported as $2,271,882 or as $2,272,000, but could not be reported as $2272
thousand, $2,270,000.00, $2,271,881.93, or $2.272 million. Please enter $0 in any line for which the filer had no
revenues for the year.
Percentages. Percentages reported in Block 3 and Block 4, columns (b) and (c), should be rounded to the nearest
whole percent. For example, if the exact amount of interstate revenues for a line is not known, but the filer estimates
that the ratio of interstate to total revenues was .425, then the figure 43% should be reported and used for calculating
the amount reported in column (b).
Negative Numbers. Filers are directed to provide billed revenues without subtracting any expenses, allowances for
uncollectibles or settlement payments and without making out-of-period adjustments. Therefore, do not enter
negative numbers on any billed revenue lines on the Worksheet. See instructions for Lines 421 and 422 regarding
negative uncollectibles.
E.

Obligation to File Revisions

Line 612 provides check boxes to show whether the Worksheet is the original April 1 filing for the year, a
registration form for a new filer, a revised filing with updated registration information, or a revised filing with
updated revenue data for the year. Filers must submit a revised Form 499-A if there is a change in any of the
following types of information: Contributor identification contained in Block 1; regulatory contact information
contained in Block 2-A; agent for service of process in Block 2-B; or FCC registration information in Block 2-C.
A filer must submit a revised Worksheet if it discovers an error in the revenue data that it reports. Companies
generally close their books for financial purposes by the end of March. Accordingly, for such telecommunications
providers, the April filing should be based on closed books. In filing a revised Worksheet, filers should not include
(carry back or bring forward) routine out-of-period adjustments to revenue data unless such adjustments would
affect a reported amount by more than ten percent. To file revised revenue data, filers must complete Block 3, Block
4, Block 5, and Block 6.

Instructions -- Page 11

Instructions to the Telecommunications Reporting Worksheet, Form 499-A

Filers should not file revised revenue information to reflect mergers, acquisitions, or sales of operating units. In the
event that a filer that submitted a Form 499-A no longer exists, the successor company to the contributor's assets or
operations is responsible for continuing to make assessed contribution or true-up payments, if any, for the funding
period and must notify the Form 499 Data Collection Agent. If the operations of an entity ceased during the
previous calendar year and are now part of a successor, the successor must include the previous calendar year
revenues of the now-defunct entity with its own Worksheet. The entity that ceased operations may owe, or its
successor may owe, additional universal service contributions or may be due refunds, depending on how its FCC
Form 499-A Worksheet compares to previously filed FCC Form 499-Q Worksheets. Such entities are not liable for
TRS, LNP or NANPA contributions for the upcoming year. Check the appropriate boxes on Line 603 and write
“Not in business as of filing date” on the explanation line.
Filers shall submit any revised FCC Form 499-A Worksheet that would result in decreased contributions by March
31 of the year after the original filing due date.17
F.

Record Keeping

Filers shall maintain records and documentation to justify information reported in the Telecommunications
Reporting Worksheet, including the methodology used to determine projections and to allocate interstate
revenues, for three years. Filers shall provide such records and documentation to the Commission or the
Administrator upon request.18 Review by the Commission or the Administrator may cover any existing corporate
records, not just those specifically maintained for the three year period.19 Entities that acquire carrier operations
through acquisition of property, consolidation, merger, etc, must maintain the records of the acquired entity.20
G.

Compliance

Failure to file the Telecommunications Reporting Worksheet or to pay contributions in a timely fashion may subject
entities to the enforcement provisions of the Communications Act and any other applicable law.21 In addition,
entities may be billed by the administrators for reasonable costs, including interest and administrative costs that are
caused by late, inaccurate, or untruthful filing of the Worksheet or overdue contributions.22 Inaccurate or untruthful
information contained in the Telecommunications Reporting Worksheet may lead to prosecution under the
criminal provisions of Title 18 of the United States Code.23

17

See Federal-State Joint Board on Universal Service; 1998 Biennial Regulatory Review – Streamlined Contributor
Reporting Requirements Associated with Administration of Telecommunications Relay Service, North American Numbering
Plan, Local Number Portability, and Universal Service Support Mechanism; Changes to the Board of Directors of the
National Exchange Carrier Association, Inc., Order, CC Docket Nos. 96-45, 98-171, 97-21, 20 FCC Rcd 1012 (2004),
applications for review pending.
18

See 47 C.F.R. § 54.711. Administrator refers to the Universal Service Administrative Company.

19

See 47 U.S.C. § 218.

20

See 47 C.F.R. § 42.1.

21

In addition, pursuant to the Debt Collection Improvement Act of 1996, the Commission shall withhold action on
applications or other requests for benefits by delinquent debtors and dismiss those applications or other requests if the
delinquent debt is not paid or satisfactory arrangement for payment is not made. See 47 C.F.R. § 1.1910; Amendment of
Parts 0 and 1 of the Commission’s Rules, Implementation of the Debt Collection Improvement Act of 1996 and Adoption of
Rules Governing Applications or Requests for Benefits by Delinquent Debtors, MD Docket No. 02-339, 19 FCC Rcd 640
(2004).
22

See 47 C.F.R. § 54.713 (universal service); 47 C.F.R. § 64.604(c)(5)(iii)(B) (TRS). See also, 47 C.F.R. § 52.17(b)
(NANPA); 47 C.F.R. § 52.32(c) (LNPA).

23

See 47 C.F.R. § 54.711.

Instructions -- Page 12

Instructions to the Telecommunications Reporting Worksheet, Form 499-A

III.

Specific Instructions
A.

Block 1: Filer Identification Information

Block 1 of the Telecommunications Reporting Worksheet requires identification information.
Line 101 -- enter the "Filer 499 ID" number for the filing entity. This code is assigned by the Commission’s Data
Collection Agent after a company files its first FCC Form 499. Filer 499 IDs for current filers can be found at
http://gullfoss2.fcc.gov/cib/form499/499a.cfm or in the FCC report Telecommunications Provider Locator, which
is available on the Commission's web site at http://www.fcc.gov/wcb/iatd/stats.html. This code should be entered at
the top of each page on the paper version of the Worksheet, the cover letter, and on supporting documentation, if
any. First time filers should write “New” in this block. The Data Collection Agent will assign a Filer 499 ID
number after it receives a completed FCC Form 499-A Telecommunications Reporting Worksheet.
Line 102 -- enter the legal name of the reporting entity as it appears on articles of incorporation or articles of
formation and other legal documents. Each legal entity must file a separate Worksheet unless affiliated entities are
filing on a consolidated basis.24
Line 103 -- provide the Internal Revenue Service (IRS) employer identification number (EIN) for the filer. This
should be the same EIN that the company uses to file federal excise taxes or income taxes, if the company offers
services subject to those taxes. Consolidated filers should provide the EIN of the holding company. The EIN is also
known as the taxpayer identification number (TIN) or for individuals as the social security number (SSN).
Line 104 -- provide the principal name under which the company conducts telecommunications activities. This
would typically be the name that appears on customer bills, or the name used when service representatives answer
customer inquiries.
Line 105 -- mark the boxes that describe the telecommunications activity or activities of the filer. If more than one
is appropriate, please label the telecommunications activities in order of importance to filer’s business, e.g. enter a
“1” in the box for type of entity that represents the most important part of the filer’s telecommunications business,
enter a “2” in the box that represents the next most important part, etc. Select no more than 5 of the following
categories:
CAP/CLEC

(Competitive Access Provider/Competitive Local Exchange Carrier)
-- competes with incumbent local exchange carriers (LECs) to provide
local exchange services, or telecommunications services that link
customers with interexchange facilities, local exchange networks, or other
customers, other than Coaxial Cable providers.

Cellular/PCS/SMR
(wireless telephony)

(Cellular, Personal Communications Service, and
Specialized Mobile Radio - telephone service provider)
-- primarily provides wireless telecommunications services (wireless
telephony). This category includes all providers of real-time two-way
switched voice services that interconnect with the public switched
network, including providers of prepaid phones and public coast stations
interconnected with the public switched network.25 This category includes
the provision of wireless telephony by resale. An SMR provider would
select this category if it primarily provides wireless telephony rather than

24

See Section II-B, page 8, for information on making consolidated filings. See also, Figure 1 (defining “affiliate”).

25

47 C.F.R. § 80.451.

Instructions -- Page 13

Instructions to the Telecommunications Reporting Worksheet, Form 499-A

dispatch or other mobile services.
Coaxial Cable

-- uses coaxial cable (cable TV) facilities to provide local exchange
services or telecommunications services that link customers with
interexchange facilities, local exchange networks, or other customers.

Incumbent LEC

-- provides local exchange service. An incumbent LEC generally is a
carrier that was at one time franchised as a monopoly service provider or
has since been found to be an incumbent LEC. See 47 U.S.C. § 251(h).

Interexchange Carrier (IXC)

-- provides long distance telecommunications services substantially
through switches or circuits that it owns or leases.

Interconnected VoIP Provider

-- provides “interconnected VoIP service” as that term is defined in 47
C.F.R. § 9.3.

Local Reseller

-- provides local exchange or fixed telecommunications services by
reselling services of other carriers.

Operator Service Provider (OSP)

-- serves customers needing the assistance of an operator to complete calls,
or needing alternate billing arrangements such as collect calling.

Paging and Messaging

-- provides wireless paging or wireless messaging services. This category
includes the provision of paging and messaging services by resale.

Payphone Service Provider

-- provides customers access to telephone networks through payphone
equipment, special teleconference rooms, etc. Payphone service providers
also are referred to as payphone aggregators.

Prepaid Card

-- provides prepaid calling card services by selling prepaid calling cards to
the public, to distributors or to retailers. Prepaid card providers provide
consumers the ability to place long distance calls without presubscribing to
an interexchange carrier or using a credit card. Prepaid card providers
typically resell the toll service of other carriers and determine the price of
the service by setting the price of the card and controlling the number of
minutes that the card can be used for.

Private Service Provider

-- offers telecommunications to others for a fee on a non-common carrier
basis. This would include a company that offers excess capacity on a
private system that it uses primarily for internal purposes. This category
does not include SMR operators.

Satellite Service Provider

-- provides satellite space segment or earth stations that are used for
telecommunications service.

Shared-Tenant Service Provider /
Building LEC

SMR (dispatch)

-- manages or owns a multi-tenant location that provides
telecommunications services or facilities to the tenants for a fee.
(Specialized Mobile Radio Service Provider)
-- primarily provides dispatch services and mobile services other than
wireless telephony. While dispatch services may include interconnection

Instructions -- Page 14

Instructions to the Telecommunications Reporting Worksheet, Form 499-A

with the public switched network, this category does not include carriers
that primarily offer wireless telephony. This category includes LTR
dispatch or community repeater systems.
Toll Reseller

-- provides long distance telecommunications services primarily by
reselling the long distance telecommunications services of other carriers.

Wireless Data

-- provides mobile or fixed wireless data services using wireless
technology. This category includes the provision of wireless data services
by resale.

The Worksheet also provides boxes for "Other Local," "Other Mobile," and "Other Toll." If one of these categories
is checked, the filer should describe the nature of the service it provides under the check boxes. For example, filers
that provide toll service that: (1) uses ordinary customer premises equipment with no enhanced functionality; (2)
originates and terminates on the public switched telephone network and (3) undergoes no net protocol conversion
and provides no enhanced functionality to end users due to the provider’s use of IP technology should enter “VoIP
toll” in the explanation field.26
Line 106 -- use this block to provide a common identifier for all affiliated filers. Typically, this would be the
name of the filer's holding company or controlling entity, if any. The common name used by all affiliates need not
be a common carrier. All reporting affiliates or commonly controlled entities should have the identical name
appearing on Line 106.1 and an identical IRS employee identification number on Line 106.2.
Line 107 -- provide the FCC Registration Number (FRN) of the filing entity. The FRN is a ten-digit number that
includes a check-digit. The FRN is used to identify an entity within all Commission Licensing/Filing systems and
RAMIS (the Commission’s Revenue Accounting Management Information System.) This number is assigned by
CORES
(the
Commission
Registration
System)
and
can
be
obtained
at
https://gullfoss2.fcc.gov/cores/CoresHome.html. For assistance, contact the CORES help desk at (877) 480-3201 or
by e-mail at [email protected].
Line 108 -- provide the name of the management company, if the filer is managed by an entity other than itself. If
the reporting entity and one or more other telecommunications provider(s) are commonly managed, then each should
show the same management company on Line 108. Filers need not be affiliated to have a common management
company. The management company would typically be the point of contact for the administrators of the support
mechanisms.
Line 109 -- enter the complete mailing address of the corporate headquarters of the reporting entity.
Line 110 -- provide a business address of the reporting entity that could be used either for customer inquiries or that
parties could use to contact the reporting entity in order to resolve complaints. If this address is the same as the
mailing address of the corporate headquarters on line 109, then enter "same" on this line.
Line 111 -- enter a telephone number that can be used to resolve customer complaints, for customer service or billing
inquiries. Typically, this would be a customer toll-free number, such as an 800 or 888 number.
Line 112 -- provide all names that the reporting entity used in the past three years for providing telecommunications.
Consolidated filers should provide all names used by all telecommunications affiliates covered by the filing. The
Worksheet provides space for additional names under which the reporting entity conducts telecommunications
26

See Petition for Declaratory Ruling that AT&T’s Phone-to-Phone IP Telephony Services are Exempt from Access
Charges, Order, 19 FCC Rcd 7457, 7457-58, para. 1 (2004).

Instructions -- Page 15

Instructions to the Telecommunications Reporting Worksheet, Form 499-A

activities (other than that contained on Line 104). Use an additional sheet if this space is not sufficient. Enter all
names by which the filer would be known to customers, government bodies, creditors, the press, etc. This list must
include the filer’s billing agents if those parties, rather than the reporting entity, are identified on customer bills.
This list also should include names of predecessor companies that would have filed a universal service, TRS, NANP,
local number portability (LNP) or Telecommunications Reporting Worksheet in the prior year. In such cases,
include the prior Filer 499 ID as part of the name. This information will be used by the administrators in instances
where other information indicates that a non-reporting entity might exist, and also to ensure that entities are not
billed improperly for predecessor companies that no longer exist.
B.

Block 2: Contact Information
1.

Block 2-A: Regulatory Contact Information

Lines 201-202 -- copy the Filer 499 ID from Line 101 into Line 201. Copy the legal name of the reporting entity
from Line 102 into Line 202.
Lines 203-206 -- enter the name, telephone number, fax number, and e-mail address of the person who filled out the
FCC Form 499. This should be a person who can provide clarifications or additional information, and, if necessary,
who could serve as the first point of contact in the event that either the Commission or an administrator should
choose to verify or audit information provided in the Telecommunications Reporting Worksheet. Email addresses
must be provided if available. Email addresses, other than those for agents for service of process, will not be shared
with parties other than the Commission or the Administrator.
Line 207 -- provide the contact person name, office name, and mailing address of a corporate office to which future
Telecommunications Reporting Worksheets should be sent. The next Telecommunications Reporting Worksheet
will be mailed to this address unless other arrangements are made. Failure to receive a Telecommunications
Reporting Worksheet from an administrator or the FCC does not relieve the filer from its obligation to file in a
timely fashion.
Line 208 -- provide a billing contact person name and address for administrators to send billing information for
contributions to the mechanisms. Information on establishing electronic fund transfer and bills for universal
service, TRS, NANPA or LNPA contributions will be sent to this address unless other arrangements are made via
written request. Filers may use a check box on Line 208 to indicate that the address should be used for FCC ITSP
regulatory fee billings. If this box is not checked, an FCC ITSP regulatory fee, if due, will be sent to the address
specified on Line 109.
2.

Block 2-B: Agent for Service of Process

Section 413 of the Act requires each carrier “to designate in writing an agent in the District of Columbia” upon
whom all notices, process, orders, and decisions made by the Commission may be served on behalf of that carrier
in any proceeding pending before the Commission.27
Lines 209-218 -- The second part of Block 2 contains information on the filer's agents for service of process,
including the agent located in the District of Columbia ("D.C. Agent"). All carriers and interconnected VoIP
providers must enter the name, business address, telephone or voicemail number, facsimile number, and, if available,
Internet e-mail address for their designated D.C. Agent. Note that service of any notice, process, orders, decisions,
and requirements of the Commission may be made upon the reporting entity by leaving a copy thereof with this

27

47 U.S.C. § 413. See also 47 C.F.R. § 1.47(h) (stating that every common carrier and interconnected VoIP provider
subject to the Act “shall designate an agent in the District of Columbia” for service of process).

Instructions -- Page 16

Instructions to the Telecommunications Reporting Worksheet, Form 499-A

designated agent during normal business hours at the agent's office or other usual place of residence. In addition to
providing the required information on the carrier's D.C. Agent, the reporting entity may elect to provide a local or
alternate agent for service of process located outside the District of Columbia. Reporting entities other than carriers
and interconnected VoIP providers need only report one agent for service of process, whether located inside the
District of Columbia or otherwise.
Carriers and interconnected VoIP providers must designate a single agent for service of process in the District of
Columbia for all Commission business. Although FCC Form 499-A permits carriers and interconnected VoIP
providers to designate a preferred alternate or local agents for service of process, each designated agent for a
particular carrier or interconnected VoIP provider must accept service for all purposes relating to Commission
business. A carrier or interconnected VoIP provider may not limit a designated agent’s ability to accept service
on behalf of the carrier or interconnected VoIP provider by subject matter, by jurisdiction, by affiliate or by any
other grounds. The Commission may assume that the local or alternate agent is the filer’s preferred destination for
all service of process.
Note: New carriers or interconnected VoIP providers must identify an agent for service of process within 30 days
of providing service and all carriers or interconnected VoIP providers must notify the FCC within one week if the
contact information changes for their D.C. Agent. See Section II-C, above, for filing directions.
3.

Block 2-C: FCC Registration Information

New telecommunications carriers and other telecommunications providers must register with the Commission when
they begin to provide service. Carriers and other telecommunications providers must update registration information
within one week of a material change. See Section II-C, above, for filing directions. Registration information
includes information reported in Blocks 1, 2-A, 2-B, and 2-C of FCC Form 499-A.
Lines 219-227 -- The third part of Block 2 contains FCC registration information, as required of all interstate
telecommunications carriers and interconnected VoIP providers pursuant to section 64.1195 of the Commission's
rules and Commission orders.28 As explained above, virtually all carriers filing the FCC Form 499 are considered to
be interstate carriers. Interstate telecommunications carriers and interconnected VoIP providers must provide the
names and business addresses of their Chief Executive Officer, Chairman, and President. If the reporting entity does
not have one or more of these officers or if the same person occupies more than one position, then names should be
supplied for the three most senior-level officers of the reporting entity. For purposes of this filing, an officer is an
occupant of a position listed in the articles of incorporation, articles of formation, or other similar legal document.
List only one name if the filing entity is a sole proprietorship. If the filing entity is a partnership, list the managing
partner on Line 221. If the legal entity is owned by two partners, list the second partner on Line 223. If there are
three or more partners, provide information for the managing partner and the two other partners with the greatest
financial interest in the partnership.
Line 227 -- check those jurisdictions where the filing entity provided telecommunications service or interconnected
VoIP service in the past 15 months, and any additional jurisdictions in which the filing entity expects to provide
telecommunications service or interconnected VoIP service in the next 12 months. Identify jurisdictions where
customers physically obtain service. For most switched services, identify jurisdictions where customers can
originate calls. However, for services where the called party pays, also identify jurisdictions where calls terminate.29
For example, an operator service provider that handled inmate calls originating in New Jersey and terminating
collect in New Jersey, New York, and Pennsylvania, would identify New Jersey, New York, and Pennsylvania as
jurisdictions served.

28
29

47 C.F.R. § 64.1195; 2006 Contribution Methodology Reform Order, 21 FCC Rcd at 7548, para. 61.
Both parties to a collect call are "consumers." 47 C.F.R § 64.708. See also, 47 C.F.R § 64.710(b)(1).

Instructions -- Page 17

Instructions to the Telecommunications Reporting Worksheet, Form 499-A

Line 228 – Enter the year and month that the filing entity first provided telecommunications or interconnected VoIP.
If the filing entity is not yet providing either telecommunications or interconnected VoIP, then it should indicate the
year and month that it expects to begin operations. If operations began before January 1, 1999, the filer may so
indicate by using the check box rather than entering a specific date.
C.

Block 3, Block 4-A and Block 4: Filer Revenue Information

Report revenues for calendar year 2006.30
Lines 301-302; 401-402 -- copy the Filer 499 ID from Line 101 into Lines 301 and 401. Copy the legal name of the
reporting entity from Line 102 into Lines 302 and 402.
Lines 303-314; 403-423 contain detailed revenue data.
1.

Separating revenues from other contributors to the federal universal service support
mechanisms (Block 3) from end-user and non-telecommunications revenues (Block 4)
(carrier’s carrier vs. end-user)

In the Telecommunications Reporting Worksheet, filers must report revenues using two broad categories: (1)
Revenues from other contributors to the federal universal service support mechanisms; and, (2) Revenues from all
other sources. Taken together, these revenues should include all revenues billed to customers and should include all
revenues on the reporting entities’ books of account.
For the purposes of this Worksheet, “Revenues from services provided for resale by other contributors to federal
universal service support mechanisms” are revenues from services provided by underlying carriers to other entities
that currently are contributors to universal service support mechanisms and that are resold in the form of
telecommunications. Such revenues are referred to herein as "carrier's carrier revenues" or "revenues from
resellers." An underlying carrier also may include as carrier's carrier revenues any international switched service
revenues received from another U.S. reselling carrier where that reselling carrier is using the underlying carrier's
service to refile the foreign-billed traffic of a foreign telephone operator. In this case, the reselling carrier must
certify to the underlying carrier that it is using the resold international switched service to handle traffic that both
originates and terminates in foreign points. In some instances, reselling carriers are themselves selling the
underlying service to another reseller. In these instances, an underlying carrier also may include as carrier’s carrier
revenue any revenues received from service provided to resellers who certify to the underlying carrier that: a) all of
the reseller’s customers are themselves FCC Form 499-A worksheet filers; and b) all of the reseller’s customers are
direct contributors to universal service support mechanisms. Revenues from all other sources consist primarily of
revenues from services provided to end users, referred to here as "end-user revenues." This latter category includes
foreign and non-telecommunications revenues.
For the purpose of completing Block 3, a “reseller” is a telecommunications carrier or telecommunications provider
that: 1) incorporates purchased telecommunications services into its own telecommunications offerings; and 2) can
reasonably be expected to contribute to federal universal service support mechanisms based on revenues from such
offerings when provided to end users.
On an interim basis, carriers that provide telecommunications inputs to interconnected VoIP providers should
report the resulting revenues as end-user revenues on Line 406. These carriers may not exclude these revenues by
invoking the “carrier’s carrier” rule.31
30

Filers that provided interconnected VoIP and no other subject services report for the period October 1, 2006, through
December 31, 2006.

31

Starting April 1, 2007, service resold in the form of interconnected VoIP can be treated the same as service resold as

Instructions -- Page 18

Instructions to the Telecommunications Reporting Worksheet, Form 499-A

Each filer should have documented procedures to ensure that it reports as “revenues from resellers” only revenues
from entities that reasonably would be expected to contribute to support universal service. The procedures should
include, but not be limited to, maintaining the following information on resellers: Filer 499 ID; legal name; address;
name of a contact person; phone number of the contact person; and, as described below, the annual certification by
the reseller and evidence of the filer’s use of the FCC’s website to validate the contributor status of the reseller.
Filers shall provide this information to the Commission or the Administrator upon request.
Each year, the filer must obtain a signed statement from the reseller containing the following language:
I certify under penalty of perjury that my company is purchasing service for resale in the form of
telecommunications or interconnected Voice over Internet Protocol service. I also certify under penalty of
perjury that either my company contributes directly to the federal universal support mechanisms, or that
each entity to which I provide resold telecommunications is itself an FCC Form 499 worksheet filer and a
direct contributor to the federal universal service support mechanisms.
In addition, to facilitate verification of a reseller’s certification, current contributors to universal service are
identified at http://gullfoss2.fcc.gov/cib/form499/499a.cfm. Filers may use the website to verify the continuing
validity of a reseller’s certification, and may presume that any reseller identified as a contributor in this website in
the month prior to an FCC Form 499-Q filing will be a contributor for the coming quarter, and that it was a
contributor for all prior quarters during that calendar year. Filers that do not comply with the above procedures will
be responsible for any additional universal service assessments that result if its customers must be reclassified as end
users.
Note: For the purposes of filling out this Worksheet -- and for calculating contributions to the universal service
support mechanisms -- certain telecommunications carriers and other providers of telecommunications may be
exempt from contribution to the universal service support mechanisms. These exempt entities, including
"international only" and "intrastate only" providers and providers that meet the de minimis universal service
threshold, should not be treated as resellers for the purpose of reporting revenues in Block 3. That is, filers that are
underlying carriers should report revenues derived from the provision of telecommunications to exempt carriers and
providers (including services provided to entities that are de minimis for universal service purposes) on Lines 403417 of Block 4 of the Telecommunications Reporting Worksheet, as appropriate. Underlying carriers must
contribute to the universal service support mechanisms on the basis of such revenues. In Block 5, Line 511,
however, filers may elect to report the amounts of such revenues (i.e., those revenues from exempt entities that are
reported as end-user revenues) so that these revenues may be excluded for purposes of calculating contributions to
TRS, LNPA, and NANPA.
2.

Column (a) - total revenues

The reporting entity must report gross revenues from all sources, including non-regulated and nontelecommunications services on Lines 303 through 314 and Lines 403 through 418 and these must add to total gross
revenues as reported on Line 419. Gross revenues include account set-up, connection, service restoration,
termination and other non-recurring charges. These charges should be reported on the same line that the filer reports
any associated recurring revenue. For example, an early termination charge for an interstate private line service
would be reported as interstate revenue on Line 415. Deposits are not revenue. Gross revenues should include
revenues derived from the activation and provision of interstate, international, and intrastate telecommunications,
and non-telecommunications services. Gross revenues consist of total revenues billed to customers during the filing
period with no allowances for uncollectibles, settlements, or out-of-period adjustments. Gross revenues do not
telecommunications. See also 2006 Contribution Methodology Reform Order, 21 FCC Rcd at 7547-75-48, paras. 58-59 (this
requirement is in effect for two full quarters following the effective date of this Order).

Instructions -- Page 19

Instructions to the Telecommunications Reporting Worksheet, Form 499-A

include amounts that cannot be billed to customers. Gross revenues should include collection overages and
unclaimed refunds for telecommunications and telecommunications services when not subject to escheats. Gross
billed revenues may be distinct from booked revenues. National Exchange Carrier Association (NECA) pool
companies should report the actual gross billed revenues (CABS Revenues) reported to the NECA pool and not
settlement revenues received from the pool. Entities making consolidated filings must include in their FCC Form
499 Filings all revenue on the consolidated books of account.
Filers that maintain records in accordance with generally accepted accounting principles and that record revenues
when earned instead of when billed, may use earned revenues to represent billed revenues as long as they do so
consistently from reporting period to reporting period. Filers using earned revenues to represent billed revenues
need not impute earned revenue for redeemed credits if no earned revenue is recorded when credits are redeemed.
To the extent that earned revenues are net of any uncollectible amounts, these uncollectible amounts must not be
included on Line 421 or Line 422.
For filers using billed revenues, credits cannot be deducted from billed revenues when the credit is issued. Rather,
these filers should include redeemed credits with uncollectible amounts reported on Line 421 and Line 422.
An entity is not required to impute or report revenues for services provided to itself or to wholly owned affiliates
unless: 1) it is required to record such revenues for some other federal or state regulatory purpose; or 2) the filer is
providing service to an affiliate for resale and the affiliate is not a direct universal service contributor.
If revenue category breakout cannot be determined directly from corporate books of account or subsidiary records,
filers may provide on the Worksheet a good-faith estimate of the breakout. Good-faith estimates should be based on
information that is current for the filing period. Filers should maintain documentation for good-faith estimates. See
Section II-D, above. Filers may not simply report all revenues on one of the “other revenue” lines.
Where two contributors have merged prior to the filing date, the successor company should report total revenues for
the reporting period for all predecessor operations. The two contributors, however, should continue to report
separately if each maintains separate corporate identities and continues to operate.32 Where an entity obtains,
through purchase, merger or transfer, the telecommunications operations or customer base of a telecommunications
provider during the calendar year, the acquiring company must report all telecommunications revenues associated
with such operations or customer base including revenues billed in the calendar year prior to the date of acquisition.
Gross revenues also should include any surcharges on telecommunications services or interconnected VoIP services
that are billed to the customer and either retained by the filer or remitted to a non-government third party under
contract. Gross revenues should exclude taxes and any surcharges that are not recorded on the company books as
revenues but which instead are remitted to government bodies. Note that any charge included on the customer bill
and represented to recover or collect contributions to federal or state universal service support mechanisms must be
shown separately on Line 403. Other surcharges treated as revenues should be included in the revenue categories on
which the surcharges were levied.
For international services, gross revenues consist of gross revenues billed by U.S. telecommunications providers
with no allowances for settlement or settlement-like payments. International settlement and settlement-like
receipts for foreign-billed service should not be included in revenues. For common carriers providing
international telecommunications services: except in very limited circumstances, such as receipts from foreign
carriers for calls that are reoriginated and reported as U.S. billed traffic, the total revenues identified as
international on Line 419(e) should match the total U.S. billed revenues that will be reported each year pursuant
to 47 C.F.R. § 43.61. For example, if a filer receives payment from a foreign carrier for traffic that the filer
receives outside of the United States, brings into the United States, and then refiles and carries the traffic to a
32

See also, Section II-E, above.

Instructions -- Page 20

Instructions to the Telecommunications Reporting Worksheet, Form 499-A

foreign point, the filer would not include those settlement-like payments as revenues on the FCC Form 499-A
even though they might be reported as revenues on the filer’s 43.61 international traffic data report. Note that if
the filer receives the traffic in the United States, then it is providing ordinary international service from the United
States to a foreign point and receipts from the originating carrier would be reported as revenue on Line 414.
For international private line services, U.S. providers must report on Line 415 revenues from the U.S. portion of
the circuit to the theoretical midpoint of the circuit regardless of whether such revenues were billed to the
customer by the reporting carrier or by a partner carrier in a foreign point.
Filers may report international revenues in Section 43.61 reports that are net of credits at the time the credits are
issued. For FCC Form 499 purposes, credits may be recognized only when redeemed. In Form 499 worksheets,
filers that use earned revenue to represent billed revenue may recognize credits when redeemed but may not report
negative revenues. Other filers should include credits in uncollectibles, when earned.
Revenue from circuits within the United States that connect a customer to an international circuit should be reported
as interstate. Revenue from circuits that connect foreign points should be reported on Line 418.
If you have any revenues for Lines 303-314 and 403-420, you may not omit the dollar amounts from column (a)
even if 100% of the revenues are for interstate or international services.
3.

Columns (b), (c), (d), and (e) interstate & international

Columns (b), (c), (d), and (e) are provided to identify the part of gross revenues that arise from interstate and
international services for each entry on Lines 303 through 314 and Lines 403 through 417. Intrastate
telecommunications means communications or transmission between points within the same State, Territory, or
possession of the United States, or the District of Columbia. Interstate and international telecommunications means
communications or transmission between a point in one state, territory, possession of the United States or the
District of Columbia and a point outside that state, territory, possession of the United States or the District of
Columbia. Revenues from services offered under interstate tariffs, such as revenues from federal subscriber line
charges and from federally tariffed LNP surcharges, should be identified as interstate revenues. This includes
amounts incorporated in or bundled with other local service charges.
For example, if a prepaid calling card provider collects a fixed amount of revenue per minute of traffic, and 65
percent of minutes are interstate, then interstate revenues would include 65 percent of the per-minute revenues.
Similarly, if a local exchange carrier bills local measured service charges for calls that originate in one state and
terminate in another, these billings should be classified as interstate even though the charges are covered by a state
tariff and the revenues are included in a local service account. If over ten percent of the traffic carried over a private
or WATS line is interstate, then the revenues and costs generated by the entire line are classified as interstate.33 In
general, flat-rated unbundled network access elements should be classified according to the regulatory agency that
has primary jurisdiction over the contracts.
Amounts billed to customers to recover federal universal service contribution obligations should be attributed as
either interstate or international revenues, as appropriate, but may not be reported as intrastate revenues. Filers
should report intrastate revenues on Line 403 only to the extent that actual payments to state universal service
programs were recovered by pass-through charges itemized on customer bills.
Note: Where possible, filers should report their amount of total revenues that are interstate and international by
using information from their books of account and other internal data reporting systems. Where a filer can
determine the precise amount of revenues that it has billed for interstate and international services, it should enter
33

See 47 C.F.R. § 36.154(a).

Instructions -- Page 21

Instructions to the Telecommunications Reporting Worksheet, Form 499-A

those amounts in columns (d) and (e), respectively.
If interstate and international revenues cannot be determined directly from corporate books of account or subsidiary
records, filers may provide on the Worksheet good-faith estimates of these figures. In such cases, the filer should
enter the good-faith estimates of the percentage of interstate and the percentage of international revenues in columns
(b) and (c), respectively. A reporting entity may not submit a good-faith estimate lower than one percent unless the
correct figure should be $0. Good-faith estimates must be based on information that is current for the filing period.
Information supporting good-faith estimates must be made available to either the FCC or to the administrators upon
request. Using the good-faith estimate, calculate the amount of interstate revenues as the amount in column (a)
times the percentage in column (b), and calculate the amount of international revenues as the amount in column (a)
times the percentage in column (c). For convenience, calculated interstate and international revenue amounts that
are greater than one thousand dollars may be rounded to the nearest thousand dollars. Please enter zero dollars in
columns (d) and (e) if, and only if, there were no interstate revenues for the line for the reporting period.
Note that the FCC provides the following safe harbor percentages of interstate revenues associated with Line 309,
Line 409, and Line 410:34
28.5% of cellular and broadband PCS telecommunications revenues billed between January 1, 2006 and
September 30, 2006
37.1% of cellular and broadband PCS telecommunications revenues billed between October 1, 2006 and
December 31, 2006
12.0% of paging revenues
1.0% of analog SMR dispatch revenues
These safe harbor percentages may not be applied to universal service pass-through charges, fixed local service
revenues, or toll service charges. All filers must report the actual amount of interstate and international
revenues for these services. For example, toll charges for itemized calls appearing on mobile telephone
customer bills should be reported as intrastate, interstate or international based on the origination and termination
points of the calls.
The FCC provides the following safe harbor percentage of interstate interconnected VoIP revenues associated with
Line 303.2, Line 404.4, Line 404.5 and Line 414.2.
64.9% of interconnected VoIP telecommunications revenues
These safe harbor percentages may not be applied to universal service pass-through charges or other fixed local
service revenues.
Wireless telecommunications providers and interconnected VoIP providers that choose to avail themselves of these
safe harbor percentages for interstate revenues may assume that the FCC will not find it necessary to review or
question the data underlying their reported percentages. All affiliated wireless telecommunications providers and
34

See 2006 Contribution Methodology Reform Order, 21 FCC Rcd at 7532-33, 7545-46, paras. 25-27, 53-55. Federal-State
Joint Board on Universal Service, 1998 Biennial Regulatory Review - Streamlined Contributor Reporting Requirements
Associated with Administration of Telecommunications Relay Service, North American Numbering Plan, Local Number
Portability, and Universal Service Support Mechanisms, Telecommunications Services for Individuals with Hearing and
Speech Disabilities, and the Americans With Disabilities Act of 1990, Administration of the North American Numbering Plan
and North American Numbering Plan Cost Recovery Contribution Factor and Fund Size, Number Resource Optimization,
Telephone Number Portability, Truth-in-Billing and Billing Format, Report and Order and Second Further Notice of
Proposed Rulemaking, CC Docket Nos. 96-45, 98-171, 90-571, 92-237, 99-200, 95-116, 98-170, 17 FCC Rcd 24,952 (2002)
(Contribution Methodology Order); see also, Federal-State Joint Board on Universal Service, Memorandum Opinion and
Order and Further Notice of Proposed Rulemaking, CC Docket No. 96-45, 13 FCC Rcd 21252, 21258-60 (1998).

Instructions -- Page 22

Instructions to the Telecommunications Reporting Worksheet, Form 499-A

interconnected VoIP providers must make a single election, each quarter, whether to report actual revenues or to
use the current safe harbor within the same safe harbor category.35 So, for example, if in a calendar quarter a
wireless telecommunications provider reports actual interstate revenues for its cellular and broadband PCS
telecommunications services, all of its affiliated legal entities must also report actual interstate
telecommunications revenues for cellular and broadband PCS offerings. The same wireless telecommunications
provider and all affiliates, however, could use the safe harbor for paging services. Annual revenues reported on
the FCC Form 499-A should reflect the filer’s reporting of revenues in each quarter on FCC Form 499-Q. For
example, if a filer projected revenue based on a safe harbor for the first two quarters and based on traffic studies
for the final two quarters, the amounts reported in the FCC Form 499-A for the first two quarters would be based
on actual billings for those quarters and the relevant safe harbors, and the amounts reported for the final two
quarters would be based on actual billings for those quarters and the traffic studies for those quarters.
Many carriers and other providers of telecommunications now offer packages that bundle fixed local exchange
service with interstate toll service for a single price. Revenues for the whole bundle, except for tariffed subscriber
line and PICC charges, should be reported on Line 404, as described more fully below. The portion of revenues
associated with interstate and international toll services must be identified in columns (d) and (e), respectively.
Filers should make a good-faith estimate of the amounts of interstate and international revenues from bundled
local/toll service if they cannot otherwise determine these amounts from corporate records, and must make their
methodology available to the Commission or the Administrator, upon request.
Interconnected VoIP and CMRS providers may rely on traffic studies if they are unable to determine their actual
interstate and international revenues.36 In developing their traffic studies, interconnected VoIP and CMRS providers
may rely on statistical sampling to estimate the proportion of minutes that are interstate and international. Such
sampling techniques must be designed to produce a margin of error of no more than one percent with a confidence
level of 95%. If the sampling technique does not employ a completely random sample (e.g., if stratified samples
are used), then the respondent must document the sampling technique and explain why it does not result in a
biased sample. Traffic studies should include, at a minimum: (1) an explanation of the sampling and estimation
methods employed and (2) an explanation as to why the study results in an unbiased estimate with the accuracy
specified above. Mobile wireless providers and interconnected VoIP providers should retain all data underlying
their traffic studies as well as all documentation necessary to facilitate an audit of the study data and be prepared
to make this data and documentation available to the Commission upon request. In addition, CMRS providers that
rely on traffic studies must submit those studies to the Commission and USAC for review. Interconnected VoIP
providers that rely on traffic studies must submit their traffic studies to the Commission for prior approval. Until the
Commission has approved an interconnected VoIP provider’s proposed traffic study, that provider may use the
interim safe harbor.37
Filers report total uncollectible revenue/bad debt expenses on Lines 421 and 422. Filers that maintain separate
detail of uncollectibles by type of business should rely on those records in dividing uncollectible expense between
35

See Federal-State Joint Board on Universal Service, Order and Order on Reconsideration, CC Docket No. 96-45, 18 FCC
Rcd 1421 (2003). Note: Wireless telecommunications providers are “affiliated” for purposes of making the single election
whether to report actual interstate telecommunications revenues or use the applicable interim wireless safe harbor if one
entity (1) directly or indirectly controls or has the power to control another, (2) is directly or indirectly controlled by another,
(3) is directly or indirectly controlled by a third party or parties that also controls or has the power to control another, or (4)
has an “identity of interest” with another contributor. See also, 47 C.F.R. § 1.2110(c)(5).

36

See 2006 Contribution Methodology Reform Order, 21 FCC Rcd at 7534-36, 7547, paras. 29-33, 57. See also, Policy and
Rules Concerning the Interstate, Interexchange Marketplace; Implementation of Section 254(g) of the Communications Act
of 1934, as Amended; 1998 Biennial Regulatory Review – Review of Customer Premises Equipment and Enhanced Services
Unbundling Rules in the Interexchange, Exchange Access and Local Exchange Markets, CC Docket Nos. 96-61, 98-183,
Report and Order, 16 FCC Rcd 7418, 7446-48, paras. 47-51 (2001) (CPE Bundling Order).
37

See 2006 Contribution Methodology Reform Order, 21 FCC Rcd at 7547, para. 57.

Instructions -- Page 23

Instructions to the Telecommunications Reporting Worksheet, Form 499-A

carrier’s carrier, contribution base and other revenues, and for dividing uncollectibles associated with contribution
base revenues between intrastate, interstate and international categories. Filers that do not have such detail should
make such assignments in proportion to reported gross revenues.
4.

Explanation of Block 3 and Block 4-A revenue categories

The revenue detail provided in Block 3 on Lines 303 through 314 and in Block 4-A on Lines 403 through 418
should total to total gross revenues reported on Line 419. This section explains the detailed revenue categories.
Filers are instructed to report revenues from other universal service contributors on Lines 303 through 314. See
Section III-C-1, above. Filers are instructed to report all other revenues on Lines 403 through 418. In many
cases, the line-item categories are duplicated in the two sections. Carriers that are required to use the Uniform
System of Accounts (USOA) prescribed in Part 32 of the Commission’s rules should base their responses on their
USOA account data and supplemental records, dividing revenues into those received from universal service
contributors and those received from end users and other non-contributors. All filers should report revenues
based on the following descriptions.
Fixed local service revenue categories
Fixed local services connect a specific point to one or more other points. These services can be provided using
either wireline, fixed wireless, or interconnected VoIP technologies and can be used for local exchange service,
private communications, or access to toll services.
Line 303 and Line 404 -- Monthly service, local calling including message and local toll charges, connection
charges, vertical features, and other local exchange services should include the basic local service revenues except
for local private line revenues, special access revenues, and revenues from providing mobile or cellular services.
Line 303 and Line 404 should include charges for optional extended area service, dialing features, local directory
assistance, added exchange services such as automatic number identification (ANI) or teleconferencing, LNP
surcharges, connection charges, charges for connecting with mobile service and local exchange revenue
settlements. Revenues for services provided to carriers should be divided between Line 303.1 -- provided as
unbundled network elements (UNEs) -- and Line 303.2 -- provided under tariffs or arrangements other than
unbundled network elements (for example, resale). Line 303.2 should include Presubscribed Interexchange
Carrier Charge (PICC) charges levied on carriers.
Line 404.1-404.5 revenues should be divided between local exchange service provided using non-interconnected
VoIP methods (Line 404.1, Line 404.2, and Line 404.3) and service provided as interconnected VoIP (Line 404.4
and Line 404.5). Revenue from non-interconnected VoIP plans that include interstate calling as part of the flat
monthly fee should be reported on Line 404.1 and Line 404.2, with the local service portion reported on Line
404.1 and the toll portion reported on Line 404.2. If the revenue from the toll portion of such service is attributed
to an affiliate, that affiliate must report such revenues on Line 404.2, not on Line 414. Revenue from noninterconnected VoIP local exchange services plans that do not include interstate calling should be reported on
Line 404.3.

Instructions -- Page 24

Instructions to the Telecommunications Reporting Worksheet, Form 499-A

Local exchange service provided via interconnected VoIP service should be reported in Lines 404.4 or 404.5
depending on whether the revenues are earned from interconnected VoIP offered in conjunction with a broadband
connection (Line 404.4) or independent of the broadband connection (Lines 404.5).38 We note that for incumbent
local exchange carriers the interstate subscriber line charge represents the interstate portion of local exchange
service revenues. These amounts are separate from toll revenues and correspond to the costs associated with
allowing customers to originate and terminate interstate calls. Interconnected VoIP providers not reporting based
on the safe harbor must make a similar allocation as well as determine the appropriate portion of revenues to
allocate to interstate and international toll service.
Line 404 should not include subscriber line charges levied under a tariff filed by the reporting entity or placed on
customer bills as a pass-through of underlying carrier subscriber line charges. Filers should instead report such
revenues on line 405. Note that federal subscriber line charges typically represent the interstate portion of fixed
local exchange service. Filers without subscriber line charge revenue must identify the interstate portion of fixed
local exchange service revenues in column (d) of the appropriate line 404.1-404.5. Line 404.1-404.5 also should
include revenues from federally tariffed LNP surcharges and these surcharges should be identified as interstate
revenues.
Line 304 -- Line 304 should include per-minute charges for originating or terminating calls. This line also would
include revenues to the local exchange carrier for messages between a cellular customer and another station within
the mobile service area. The line should include any other gross charges to other carriers for the origination or
termination of toll or non-toll traffic. Do not deduct or net payments to carriers for origination or termination of
traffic on their networks. Revenues for originating and terminating minutes should be divided between Line 304.1 provided under state or federal access and Line 304.2 - provided as unbundled network elements or other contract
arrangements. Do not include international settlement or settlement-like receipts or transiting fees from international
toll services.
Line 405 -- Line 405 should include charges to end users specified in access tariffs, such as tariffed subscriber line
charges and PICC charges levied by a local exchange carrier on customers that are not presubscribed to an
interexchange carrier (i.e., a no-PIC customer). However, Line 405 should not include charges to end users for
special access services (which are reported on Line 406). Telecommunications providers that do not have subscriber
line charge or PICC tariffs on file with the Commission or with a state utility commission or who are not reselling
such tariffed charges, should report $0 on Line 405.
Line 305 and Line 406 -- Local private line and special access service should include revenues from providing local
services that involve dedicated circuits, private switching arrangements, digital subscriber lines, and/or predefined
transmission paths. Line 406 should include revenues from special access lines resold to end users unless the service
is bundled with, and charged as part of a toll service, in which case the revenues should be reported on the
appropriate toll service line. Report on Lines 305 and 406 revenues from offering dedicated capacity between
specified points even if the service is provided over local area switched ATM or frame relay networks. Line 406
also should include revenues from telecommunications inputs provided by carriers to interconnected VoIP
providers for October 1, 2006, to December 31, 2006.
Divide amounts reported on Line 305 between Line 305.1 – service provided to other contributors for resale as
telecommunications and Line 305.2 – service provided to other contributors for resale as interconnected VoIP.
Note that through March 31, 2007, all telecommunications provided to interconnected VoIP providers must be
reported as end-user revenues on Line 406. Therefore, no revenues should be reported on Line 305.2 for calendar
2006.

38

Bundled broadband and interconnection offerings include those offered directly by the reporting entity and those offered
by the reporting entity through an affiliate.

Instructions -- Page 25

Instructions to the Telecommunications Reporting Worksheet, Form 499-A

Amounts reported on Line 406 include revenue from the transmission component of wireline broadband Internet
access service to the extent described below as well as other revenue from private line and special access service.39
Specifically, Line 406 includes all revenue from broadband service (including the transmission component of
wireline broadband Internet access service) provided on a common carrier basis as well as revenue from the
provision of wireline broadband Internet access transmission on a non-common carrier basis on or before August 13,
2006. Revenue for the provision of wireline broadband Internet access transmission on a non-common carrier basis
on or before August 13, 2006 is to be reported at the level that the carrier was generating as of November 16, 2005
(“Freeze Level”).40 Revenues above the Freeze Level for the provision of wireline broadband Internet access
transmission on a non-common carrier basis on or before August 13, 2006, should be reported on Line 418.3.
Revenues for the provision of wireline broadband Internet access transmission on a non-common carrier basis after
August 13, 2006 also should be reported on Line 418.3. Carriers that continued to provide wireline broadband
Internet access transmission on a common carrier basis beyond August 13, 2006, should record such revenue on
Line 406. All other revenues from local private line service and special access service billed to end users during
2006 also should be reported on Line 406.
Line 306 and Line 407 -- Line 306 should include revenues received from carriers as payphone compensation for
originating toll calls. Line 407 should include revenues received from customers paid directly to the payphone
service provider, including all coin-in-the-box revenues. Do not deduct commission payments to premises’ owners.
Line 307 and Line 408 -- Other local telecommunications service revenues should include local telecommunications
service revenues that reasonably would not be included with one of the other fixed local service revenue categories.
Line 307 should include charges for physical collocation of equipment pursuant to 47 U.S.C. § 251(c)(6). Report on
these lines revenues from offering switched capacity on local area data networks such as ATM or frame relay
networks.
Line 308 -- Universal service support revenues should include all amounts that filers receive as universal service
support from either states or the federal government. Line 308 should include as revenues Lifeline Assistance
reimbursement for the waived portion of subscriber line or presubscribed interexchange carrier charges from the
Low Income or High Cost universal service support mechanisms. Line 308 should include amounts received as cash
as well as amounts received as credit against contribution obligations. Line 308 should not include any amounts
charged to customers to recover universal service or similar contributions. Line 308 excludes charges or credits for
subsidized services provided to schools, libraries, and rural health care providers. Such charges are properly
reported as end user revenue.

39

Wireline broadband Internet access service is a service that uses wireline facilities of the telephone network to provide
subscribers with Internet access capabilities. It can be provided over facilities such as copper loops, hybrid copper-fiber
loops, fiber-to-the-curb, fiber-to-the-premises, or any other type of wireline facilities, and can use circuit-switched, packetbased, or any other technology. Wireline broadband Internet access service inextricably intertwines information-processing
capabilities with data transmission such that the consumer always uses them as a unitary service. Wireline broadband
Internet access service should be carefully distinguished from other wireline broadband services such as ATM, frame relay,
gigabit Ethernet service, and other high-capacity special access services that end users have traditionally used for basic
transmission purposes. These services lack the key characteristics of wireline broadband Internet access service – they do not
inextricably intertwine transmission with information-processing capabilities. Because these services typically are used for
basic transmission purposes, they are telecommunications services and must be reported on Line 406. See Appropriate
Framework for Broadband Access to the Internet Over Wireline Facilities; Universal Service Obligations of Broadband
Providers; Review of Regulatory Requirements for Incumbent LEC Broadband Telecommunications Services; Computer III
Further Remand Proceedings, Report and Order, CC Docket Nos. 02-33, 01-337, 95-20, 98-10, 20 FCC Rcd 14853, 14860,
para. 9 (2005) (Wireline Broadband Internet Access Services Order), petitions for review pending, Time Warner Telecom v.
FCC, No. 05-4769 (and consolidated cases) (3rd Cir. filed Oct. 26, 2005).
40

Wireline Broadband Internet Access Services Order, 20 FCC Rcd at 13916, para. 113.

Instructions -- Page 26

Instructions to the Telecommunications Reporting Worksheet, Form 499-A

Mobile service
Mobile services are wireless communications between mobile wireless equipment, such as cellular phones, and other
points.
Line 309, Line 409, and Line 410 -- Data reported on these lines should contain mobile service revenues other than
toll charges to mobile service customers. Charges associated with customer premises equipment should not be
included on these lines. A single category -- Line 309 -- is provided for all mobile service provided to resellers.
Line 309 should include revenues received from another carrier for roaming service provided to customers of that
carrier. For services provided to end users, Line 409 should contain monthly charges, activation fees, service
restoration, and service order processing charges, etc. Line 410 should contain message charges, including any
roaming charges assessed on customers for calls placed out of customers' home areas and local directory assistance
charges. End-user prepaid wireless service revenues attributable to activation and daily or monthly access charges
should be reported on Line 409. End-user prepaid wireless service revenues attributable to airtime should be
reported on Line 410. Itemized toll charges to mobile service customers should be included in the Lines 413 or 414,
as appropriate.
Roaming charges for service provided by foreign carriers operating in foreign points are not U.S.
telecommunications revenues and therefore should be reported on Line 418.
Toll service revenue categories
Toll services are telecommunications services, wireline, wireless, or interconnected VoIP services, that enable
customers to communicate outside of local exchange calling areas. Toll service revenues include intrastate,
interstate, and international long distance services.
Line 411 -- This line should include revenues from prepaid calling cards provided either to customers, distributors or
to retail establishments. Prepaid card includes prepaid service where the customer utilizes the service provider’s
switching platform and a personal identification number (PIN) for purposes of verification and billing, even if the
customer does not receive a physical card.41 Gross billed revenues should represent the amounts actually paid by
end user customers and not the amounts paid by distributors or retailers, and should not be reduced or adjusted for
discounts provided to distributors or retail establishments. All prepaid card revenues are classified as end-user
revenues. For purposes of completing this Worksheet, prepaid card revenues should be recognized when end-user
customers purchase the cards. The international portion of revenue, however, should be reported consistently with
the filer’s 43.61 international traffic data reports.
Line 412 -- International calls that traverse the United States but both originate and terminate in foreign points are
excluded from the universal service contribution base regardless of whether the service is provided to resellers or to
end users. These revenues should be segregated from other toll revenues by showing them on Line 412.
Telecommunications providers should not report international settlement revenues from traditional settlement
transiting traffic on the Worksheet.

41

See AT&T Corp. Petition for Declaratory Ruling Regarding Enhanced Prepaid Calling Card Services, Regulation of
Prepaid calling Card Services, WC Docket Nos. 03-133, 05-68, Order and Notice of Proposed Rulemaking, 20 FCC Rcd
4826, 4827-4827, para. 3 (2005).

Instructions -- Page 27

Instructions to the Telecommunications Reporting Worksheet, Form 499-A

Line 310 and Line 413 -- Operator and toll calls with alternative billing arrangements should include all calling card
or credit card calls, person-to-person calls, and calls with alternative billing arrangements such as third-number
billing, collect calls, and country-direct type calls that either originate or terminate in a U.S. point. These lines
should include all charges from toll or long distance directory assistance. Lines 310 and 413 should include
revenues from all calls placed from all coin and coinless, public and semi-public, accommodation and prison
telephones, except that calls that are paid for via prepaid calling cards should be included on Line 411 and calls paid
for by coins deposited in the phone should be included on Line 407.
Line 311 and Lines 414.1 and Line 414.2 -- Ordinary long distance and other switched toll services should include
amounts from account 5100 -- long distance message revenues-- except for amounts reported on Lines 310, 407,
411, 412 or 413. Line 311 and Line 414.1 and Line 414.2 should include ordinary message telephone service
(MTS), WATS, subscriber toll-free, 900, "WATS-like," and similar switched services. This category includes most
toll calls placed for a fee and should include flat monthly charges billed to customers, such as account maintenance
charges, PICC pass-through charges, and monthly minimums. Ordinary long distance includes separately stated toll
revenue from wireline, wireless and interconnected VoIP services. Ordinary long distance provided to end users
using non-interconnected VoIP technologies should be reported on Line 414.1. This includes toll service that
employs Internet Protocol, but that is not provided on an interconnected VoIP basis.42 Note that the revenues for the
toll portion of flat rated non-interconnected VoIP local service should be reported on Line 404.2, regardless of
whether this portion of revenue is reported by a local exchange carrier or by its toll affiliate. Separately billed
revenue for ordinary long distance provided to end users using interconnected VoIP should be reported on Line
414.2. Note that the revenue for the toll portion of flat rated interconnected VoIP local exchange service should be
reported on Line 404.4 or Line 404.5, as appropriate.
Line 312 and Line 415 -- Long distance private line service should include revenues from dedicated circuits, private
switching arrangements, and/or predefined transmission paths, extending beyond the basic service area. Line 312
and Line 415 should include frame relay and similar services where the customer is provided a dedicated amount of
capacity between points in different basic service areas. This category should include revenues from the resale of
special access services if they are included as part of a toll private line service.
Line 313 and Line 416 -- Satellite services should contain revenues from providing space segment service and earth
station link-up capacity used for providing telecommunications or telecommunications services via satellite.
Revenues derived from the lease of bare transponder capacity should not be included on Lines 313 and 416.
Line 314 and Line 417 -- All other long distance services should include all other revenues from providing long
distance communications services. Line 314 and Line 417 should include toll teleconferencing. Line 314 and Line
417 should include switched data, frame relay and similar services where the customer is provided a toll network
service rather than dedicated capacity between two points.
Other revenue categories
Line 403 -- Itemized charges levied by the reporting entity in order to recover contributions to state and federal
universal service support mechanisms should be classified as end-user billed revenues and should be reported on
Line 403. Any charge that is identified on a bill as recovering contributions to universal service support mechanisms
must be shown on Line 403 and should be identified as either interstate or international revenues, as appropriate.
Filers should report intrastate revenues on line 403 only to the extent that actual payments to state universal service
programs were recovered by pass-through charges itemized on customer bills.

42

See Petition for Declaratory Ruling that AT&T’s Phone-to-Phone IP Telephony Services are Exempt from Access Charges,
Order, WC Docket No. 02-361, 19 FCC Rcd 7457 (2004).

Instructions -- Page 28

Instructions to the Telecommunications Reporting Worksheet, Form 499-A

Line 418 -- Other revenues that should not be reported in the contribution bases. Line 418 should include all nontelecommunications service revenues on the reporting entity's books, as well as some revenues that are derived from
telecommunications-related functions, but that should not be included in the universal service or other fund
contribution bases. For example, information services offering a capability for generating, acquiring, storing,
transforming, processing, retrieving, utilizing, or making available information via telecommunications are not
included in the universal service or other fund contribution bases. Information services do not include any use of
any such capability for the management, control, or operation of a telecommunications system or the management of
a telecommunications service. Information services also are called enhanced services because they are offered over
transmission facilities used in interstate communications and employ computer processing applications that act on
the format, content, code, protocol, or similar aspects of the subscriber's transmitted information; provide the
subscriber additional, different, or restructured information; or involve subscriber interaction with stored
information. For example, call moderation and call transcription services are information services. These services
are exempt from contribution requirements and should be reported on Line 418. Line 418 should include revenues
from published directory and billing and collection services. Line 418 should include revenues from the sale, lease,
installation, maintenance, or insurance of customer premises equipment (CPE). Line 418 should include inside
wiring charges and inside wiring maintenance insurance. Line 418 should include the sale or lease of transmission
facilities, such as dark fiber or bare transponder capacity, that are not provided as part of a telecommunications
service or as a UNE. Line 418 should include pole attachment revenues. Line 418 should include revenues from
providing open video systems (OVS), cable leased access, and direct broadcast satellite (DBS) services. Line 418
should include late payment charges and charges (penalties) imposed by the company for customer checks returned
for non-payment. Line 418 should include revenues from telecommunications services provided in a foreign
country where the traffic does not transit the United States or where the carrier is providing service as a foreign
carrier, i.e. a carrier licensed in that country.
Revenue reported on Line 418 should be divided into three categories. Use Line 418.1 to report any revenues from
other non-telecommunications goods or services that are bundled with wireline or wireless circuit switched
exchange access services. Use Line 418.2 to report any revenues from other non-telecommunications goods or
services that are bundled with interconnected VoIP service. Use Line 418.3 to report all other revenues properly
reported on line 418. Use Line 418.3 to report revenue from providing wireline broadband Internet access service
that is not reportable on Line 406. Line 418.3 includes all non-common carrier wireline broadband internet access
service billed after August 13, 2006, and cable modem service (to the extent that cable modem service is being
provided by an entity already filing an FCC Form 499-A).
Allocation of revenues between either wireline or interconnected VoIP telecommunications and bundled nontelecommunications, such as information services and CPE, are governed by the Commissions bundling rules. The
Commission adopted two “safe harbor” methods for allocating revenue when telecommunications and
CPE/enhanced services are offered as a bundled package.43 The first option is to report revenues from bundled
telecommunications and CPE/enhanced service offerings based on the unbundled service offering prices, with no
discount from the bundled offering being allocated to telecommunications. Alternatively, contributors may elect to
treat all bundled revenues as telecommunications revenues for purposes of determining their universal service
obligations. Filers may choose to use allocation methods other than the two described above. Filers should realize,
however, that any other allocation methods may not be considered reasonable, and will be evaluated on a case-bycase basis in an audit or enforcement context. Prepaid calling card providers may avail themselves of the bundled
service safe harbors for separating revenue between telecommunications and information services.44

43

CPE Bundling Order, 16 FCC Rcd 7418.

44

See Regulation of Prepaid Calling Card Services, WC Docket No. 05-68, Declaratory Ruling, Report and Order, 21 FCC
Rcd 7290, 7298. para. 22 (2006).

Instructions -- Page 29

Instructions to the Telecommunications Reporting Worksheet, Form 499-A

5.

Block 4-B total revenue and uncollectible revenue information

The Administrator relies on the detail line information on the Worksheet to arrive at the totals shown in Block 4-B.
The Administrator will attempt to resolve conflicts between any sums that differ from the information entered into
the totals on Block 4-B.
Line 419 -- Gross billed revenues from all sources should equal the sum of revenues by type of service reported on
Lines 303 through 314 and Lines 403 through 418.
Line 420 -- Universal service contribution base revenues should equal the subtotal of Lines 403 through 411 and
Lines 413 through 417 for each column. The totals on this line represent gross end-user revenues for the purpose of
determining contributions to universal service support mechanisms. See also instructions for Line 511 in Section
III-D.
Line 421 -- Show the uncollectible revenue/bad debt expense associated with gross billed revenues amounts reported
on Line 419. In addition, for those using billed revenues, this line may include redeemed credits. Reported
uncollectible amounts should be the amount reported as bad debt expense in the filer’s income statement for the
year. Note that it will include uncollectibles associated with all revenue on the filer’s books (Line 419), covering
carrier’s carrier revenues, end-user telecommunications revenues and revenues reported on Line 418. The
contributor’s uncollectible revenues/bad debt expense should be calculated in accordance with Generally Accepted
Accounting Principles. Thus, uncollectibles should represent the portion of gross billed revenues that the contributor
reasonably expects will not be collected. Note that uncollectibles may not include any amounts associated with
unbillable revenues.45 Filers that operate on a cash basis should report $0 on this line. Filers that used earned
revenue to represent billed revenues should not report as uncollectible any billings that are not included in earned
revenues.
Line 422 -- Show the portion of the uncollectible revenue/bad debt expense reported on Line 421 that is associated
with just the universal service contribution base amounts reported on Line 420.46 Filers that maintain separate
detail of uncollectibles by type of business should rely on those records in determining the portion of gross
uncollectibles reported on Line 421 that should be reported on Line 422. Filers that do not have such detail
should make such assignments in proportion to reported gross revenues. Filers must be able to document how the
amounts reported on Line 422 relate to the uncollectible revenue/bad debt expense associated with gross billed
revenues reported on Line 421.
In exceptional circumstances, amounts reported on Line 422 may exceed amounts reported on Line 421 or either
amount might actually be negative. These situations can arise where amounts previously written off as
uncollectible subsequently are collected.
Line 423 -- Net universal service contribution base revenues should equal the amounts reported on Line 420 minus
the amounts reported on Line 422.

45

See Contribution Methodology Order at n.95.

46

See Contribution Methodology Order, 17 FCC Rcd 24,952. See, e.g., Proposed First Quarter 2004 Universal Service
Contribution Factor, CC Docket No. 96-45, Public Notice, 18 FCC Rcd 25111 (2003).

Instructions -- Page 30

Instructions to the Telecommunications Reporting Worksheet, Form 499-A

6.

Notes for carriers that use the USOA

The revenue accounts in the USOA as adopted in 1986 generally correspond to specific revenue lines in Block 3
and Block 4. For example, revenue amounts recorded in accounts 5001, 5002, 5050, 5060 and 5069 should be
reported on Line 303 or Line 404, as appropriate. Similarly, revenues recorded in account 5280 should be
reported on Line 407. There are some exceptions. For example, monthly and connection revenues from mobile
services provided to end users in account 5004 should be reported on Line 409. Per-minute revenues from end
users in account 5004 should be reported on Line 410. However, revenues in account 5004 from exchanging
traffic with mobile service carriers should be reported on Line 304. Similarly, state per-minute access revenues
recorded in account 5084 should be reported on Line 304; state special access revenues recorded in account 5084
should be reported on Line 305 and Line 406, as appropriate; and, state subscriber line charge revenues recorded
in account 5084 should be reported on Line 405. Uncollectible revenue recorded in account 5300 should be
reported on Line 421. The portion of these revenues that correspond to contribution base revenues should be
reported on Line 422.
In 2001, the Commission adopted changes to the USOA.47 These changes in account structure have not changed
which revenues should be reported on which FCC Form 499 lines. Most revenues classified in account 5001 -basic area revenues, should continue to be reported on Line 303 or Line 404. However, local exchange carrier
revenues from mobile carriers for calls between wireless and wireline customers should be reported on Line 304
and revenues from mobile services on Line 309, Line 409 or Line 410, as appropriate. Revenues classified in
account 5200, miscellaneous revenues, should be divided into several lines for reporting purposes. For example,
account 5200 includes revenues derived from UNEs, which should continue to be reported on Line 303 and,
reciprocal compensation, which will continue to be reported on Line 304.
Some types of incidental regulated revenues contained in account 5200, miscellaneous revenues, will continue to
be reported on Lines 403 through 408. These include collection overages and non-refundable prepaid amounts
that are not used by the customer. Note that late payment charges, bad check penalties imposed by the company,
enhanced services, billing and collection, customer premises equipment sale, lease or insurance, and published
directory revenues should continue to be reported on Line (418).
Revenues recorded in account 5100, long distance network service revenues, will continue to be reported on Line
310 through Line 314 and Line 411 through Line 417, as appropriate.
D.

Block 5: Additional Revenue Breakouts

Lines 501-502 -- Copy the Filer 499 ID from Line 101 into Line 501. Copy the legal name of the reporting entity
from Line 102 into Line 502.
Lines 503-510 -- In these lines, filers should identify the percentages of their telecommunications revenues by
LNPA region. Payphone service providers, private service providers, and shared-tenant service providers that have
certified that they are exempt from contributing to the shared costs of LNP need not provide these breakdowns.
Carriers should calculate or estimate the percentage of revenues that they billed in each region based on the amount
of service they actually provided in the parts of the United States listed for each region. The percentages in column
(a) should add to 100% unless the filer did not provide any services for resale by other contributors to the federal
universal service support mechanisms. The percentages in column (b) should add to 100% unless the filer did not
provide any telecommunications services to end users or non-contributing carriers. Carriers do not need to complete
47

See 2000 Biennial Regulatory Review – Comprehensive Review of the Accounting Requirements and ARMIS Reporting
Requirements for Incumbent Local Exchange Carriers: Phase 2, CC Docket No. 00-199, Report and Order in CC Docket
Nos. 00-199, 97-212, and 80-286 and Further Notice of Proposed Rulemaking in CC Docket Nos. 00-199, 99-301, and 80286, 16 FCC Rcd 19911 (2001), recon. pending.

Instructions -- Page 31

Instructions to the Telecommunications Reporting Worksheet, Form 499-A

column (a) if they have some end-user revenues in each of the regions in which they have carrier operations.
Line 511 -- Identify revenues from resellers that do not contribute to universal service support mechanisms and that
are included in Block 4. Revenues from resellers that do not contribute to universal service support mechanisms are
included on Line 420 but may be excluded from a filer's TRS, NANPA, LNP, and FCC interstate telephone service
provider regulatory fee contribution bases. To have these amounts excluded, the filer has the option of identifying
such revenues on Line 511. Line 420 may contain revenues from some FCC Form 499 filers that are exempt from
contributing directly to universal service support mechanisms. For example, these would include filers that meet
the universal service de minimis exception or that provide "international only" service. Since these universal service
exempt entities generally do contribute directly to the TRS, LNP, and NANPA mechanisms, revenues from these
entities need not be included in the underlying service provider contribution bases for those mechanisms. Filers
choosing to report revenues on Line 511 must have the FCC Filer 499 ID for each customer whose revenues are so
reported.
E.

Block 6: Certification.

Lines 601-602 -- Copy the Filer 499 ID from Line 101 into Line 601. Copy the legal name of the reporting entity
from Line 102 into Line 602.
Line 603 -- In this line, filers may certify that they are exempt from one or more contribution requirement(s) by
checking the box next to the mechanism(s) from which they are exempt. As explained above, the FCC Form 499
Telecommunications Reporting Worksheet enables telecommunications carriers and service providers to satisfy a
number of requirements in one consolidated form. Not all entities that file the Telecommunications Reporting
Worksheet must contribute to all of the support and cost-recovery mechanisms (universal service, LNP, TRS, and
NANPA). For example, certain telecommunications providers that are not telecommunications carriers must
contribute to the universal service support mechanisms, but not to the TRS, LNP, and NANPA mechanisms.
Section IV-A below provides summary information on which filers must contribute and which filers are exempt
from particular contribution requirements. Filers that certify that they are exempt from one or more mechanism(s)
should use the space provided on Line 603 to explain the exemption.
Note: It is not necessary for a filer to certify that it is de minimis for universal service purposes because the universal
service administrator can determine whether a filer meets the contribution threshold from other information provided
on the form. If, however, a reseller or other provider of telecommunications qualifies for the de minimis exemption,
it must notify its underlying carriers that it is not contributing directly to universal service, so that it may be treated
as an end user when the underlying carriers file FCC Form 499.
Filers that provided interconnected VoIP and no other subject services report for the period October 1, 2006 through
December 31, 2006 must check the box on Line 603 to certify that they were not required to file FCC Form 499
worksheets prior to August 1, 2006. These filers report revenue on the 2007 Form 499-A only for the period
October 1, 2006 through December 31, 2006.
Line 604 – In this line, filers indicate whether they are exempt from FCC regulatory fees or the filer is an “exempt
telecommunications company.” 48 A state or local governmental entity is any state, possession, city, county, town,
village, municipal corporation, or similar political organization.49 The second check box identifies organizations
duly qualified as a nonprofit, tax exempt entity under section 501 of the Internal Revenue Code, 26 U.S.C. § 501.
These organizations typically qualify for non-profit status under sections 501(c)(3) or 501(c)(12). Note that such

48

47 C.F.R. § 1.1162(c). The FCC will presume that otherwise exempt carriers prefer to pay FCC regulatory fees unless
they check this box.

49

47 C.F.R. § 1.1162(b).

Instructions -- Page 32

Instructions to the Telecommunications Reporting Worksheet, Form 499-A

entities are not exempt from universal service, TRS, LNP, or NANPA contributions unless they qualify under some
other exemption.
Line 605 – Filers may use the box in Line 605 to request nondisclosure of the revenue information contained on the
Telecommunications Reporting Worksheet. By checking this box, the officer of the company signing the Worksheet
certifies that the information contained on the Worksheet is privileged or confidential commercial or financial
information and that disclosure of such information would likely cause substantial harm to the competitive position
of the company filing the Worksheet. This box may be checked in lieu of submitting a separate request for
confidentiality pursuant to section 0.459 of the Commission’s rules.50 All decisions regarding disclosure of
company-specific information will be made by the Commission. The Commission regularly makes publicly
available the names (and Block 1 and 2-B contact information) of the entities that file the Telecommunications
Reporting Worksheet and information on which filers contribute to which funding mechanisms, including entities
that checked the boxes in Line 603.
Lines 606-611 – An officer of the reporting entity must examine the data provided in the Telecommunications
Reporting Worksheet and certify that the information provided therein is accurate and complete. Officers of entities
making consolidated filings should refer to Section II-B, above and must certify that they comply with the conditions
listed in Section II-B. An officer is a person who occupies a position specified in the corporate by-laws (or
partnership agreement), and would typically be president, vice president for operations, vice president for finance,
comptroller, treasurer, or a comparable position. If the reporting entity is a sole proprietorship, the owner must sign
the certification. The signature on Line 606 must be in ink.
Reporting entities have the opportunity to enter data, verify, submit and certify FCC Forms 499-A and 499-Q online
via a web-based data entry system. Company officers, who have previously filed a signed paper form, may certify
subsequent forms online without being required to submit signed paper forms. For those officers, an electronic
signature in the signature block of each form certified by that officer will be considered the equivalent to a
handwritten signature on the form. By entering his or her electronic signature into the signature block of each form,
the officer, therefore, acknowledges that such electronic signature certifies his or her identity and attests under
penalty of perjury as to the truth and accuracy of the information contained in each electronically signed form. Visit
http://www.universalservice.org/fund-administration/forms for more information and access to the online filing
system.
A person who willfully makes false statements on the Worksheet can be punished by fine or imprisonment under
Title 18 of the United States Code.51
Line 612 – Indicate whether this filing is an original filing for the year, due on April 1, a registration filing for a new
service provider, a filing with revised registration information or a filing with revised revenue information. See
Sections II-C and II-E, above, for information on the obligation to file revisions.

50

47 C.F.R. § 0.459. See also, Examination of Current Policy Concerning the Treatment of Confidential Information
Submitted to the Commission, GC Docket No. 96-55, Report and Order, 13 FCC Rcd 24816 (1998) (listing the showings
required in a request that information be withheld and stating that the Commission may defer action on such requests until a
formal request for public inspection has been made).

51

See 18 U.S.C. § 1001.

Instructions -- Page 33

Instructions to the Telecommunications Reporting Worksheet, Form 499-A

IV.

Calculation of Contributions
Figure 3

Contribution Requirements

Most filers must contribute to the universal service, TRS, NANPA, and LNPA funding mechanisms. This section
provides a short summary to assist carriers and service providers in determining whether they must contribute to one
or more of the mechanisms. Filers should consult the Commission’s rules and orders to determine whether they
must contribute to one or more of the mechanisms.
Federal universal service support mechanisms. Entities that provide interstate telecommunications to the public
for a fee must contribute to the universal service support mechanisms. See 47 C.F.R. § 54.706.
Telecommunications Relay Services. Every common carrier providing interstate telecommunications services
shall contribute to the TRS Fund. See 47 C.F.R. § 64.604.
North American Numbering Plan Administration. All telecommunications carriers in the United States shall
contribute to meet the costs of establishing numbering administration. See 47 C.F.R. § 52.17.
Shared Costs of Local Number Portability. The shared costs of long-term number portability attributable to a
regional database shall be recovered from all telecommunications carriers providing telecommunications service in
that region. See 47 C.F.R. § 52.32.
Figure 3 summarizes which telecommunications carriers and service providers must file for particular purposes.

Instructions -- Page 34

Instructions to the Telecommunications Reporting Worksheet, Form 499-A

Figure 3: Which telecommunications carriers and telecommunications providers
must contribute for which purposes52
Type of filer

Universal
Service

De minimis payphone aggregators that do not
also have telecommunications carrier revenues
Other payphone aggregators that do not also
have telecommunications carrier revenues

TRS

NANPA

LNPA

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X
X

X

Telecommunications providers with no
telecommunications service revenues and that
are de minimis
Telecommunications providers with no
telecommunications service revenues and that
are not de minimis

X

Telecommunications carriers that provide
services only to other universal service
contributors
Telecommunications carriers that provide only
international services

X

Telecommunications carriers that provide only
intrastate services
Satellite carriers providing interstate
telecommunications services

X

De minimis telecommunications carriers
providing interstate telecommunications
All other telecommunications carriers
providing interstate telecommunications

X

Interconnected VoIP providers

X

De minimis Interconnected VoIP providers

52

This chart is provided for informational purposes only. It is not intended to be exhaustive, nor is it intended to serve as
legal guidance or precedent. Filers are instructed to consult the Commission’s rules and orders to determine whether they
must contribute to one or more of the mechanisms. See 47 C.F.R. §§ 52.17, 52.32, 54.706, 64.604.

Instructions -- Page 35

Instructions to the Telecommunications Reporting Worksheet, Form 499-A

B.

Contribution Bases

Filers do not calculate, in this Worksheet, the amounts that they must contribute. The administrators will use the
revenue information on the Worksheet to calculate a funding base and individual contributions for each support
mechanism. Individual contributions are determined by the use of "factors" -- factors reflect the total funding
requirement of a particular mechanism divided by the total contribution base for that mechanism. Information on
the contribution bases and individual filer contributions are shown in Figure 4.
Figure 4: Contribution bases
Support Mechanism

Funding Basis

Universal service low income and high cost;
Universal service schools and libraries and rural
health care
TRS

(Filers with interstate or international enduser revenues must pay a minimum of
$25)

NANPA (Filers with end-user revenues must
pay a minimum of $25. Filers with no
end-user revenues must pay $25.)
LNPA - by region
(Filers with only carrier’s carrier revenue
in a region must pay $100 for that region)

Line 423(d)* + Line 423(e) **
less

revenues corresponding to universal
service contributions***

plus
less

Line 420(d) + Line 420(e)
Line 412(e)
Line 511(b)

plus
less

Line 420(a)
Line 412(a)
Line 511(a)

plus

Line 420(a)
Line 412(a)

less

Line 511(a)

times

percentage of end-user revenues shown on
Lines 503 through 509
*
As of April 2003, monthly billings for universal service are based on projected collected revenue
information filed on the quarterly FCC Form 499-Q. Historical amounts reported on FCC Form 499-Q
Line 116(b) and (c) correspond to FCC Form 499-A Line 420(d) and (e), respectively. The FCC Form
499-Q provides instructions for projecting revenues, and for removing uncollectible amounts from
billed revenue projections. Projected collected revenues on FCC Form 499-Q Line 120(b) and (c)
correspond to net universal service base revenues on FCC Form 499-A Line 423 (d) and (e),
respectively. The amounts filed on the FCC Form 499-A are used to review and true-up FCC Form
499-Q filings and associated contributions.
**
Line 423(e) is excluded from the contribution base if the total of amounts on Line 423(d) for the
filing entity consolidated with all affiliates is less than 12% of the total of Line 423(d) + Line 423(e)
for the filing entity consolidated with all affiliates. See 47 C.F.R. §54.706(c).
*** For the second quarter of 2002 through the first quarter of 2003, the contribution base for an
individual filer was the subject interstate and international revenues from two quarters prior, less the
universal service contributions actually made in that prior quarter.53 Starting in the second quarter of
2003, the contribution base for an individual filer is the projected collected interstate and international
revenues for the quarter, reduced by an imputed amount of universal service support pass-through
charges, based on the actual factor for the quarter.54

53

See First Further Notice and Report and Order, 17 FCC Rcd 3752.

54

See Contribution Methodology Order, 17 FCC Rcd 24,952. See, e.g., Proposed First Quarter 2004 Universal Service
Contribution Factor, CC Docket No. 96-45, Public Notice, 18 FCC Rcd 25111 (2003).

Instructions -- Page 36

Instructions to the Telecommunications Reporting Worksheet, Form 499-A

V.

Reminders
„
File the FCC Form 499-A online at http://forms.universalservice.org.
„

Is the filer affiliated with another telecommunications provider? Each legal entity must file
separately unless they qualify for filing on a consolidated basis. See Section II-B above. Each
affiliate or subsidiary must show the same holding company information on Lines 106.1 and 106.2.

„

Provide data for all lines that apply. Show a zero for services for which the filer had no revenues
for the filing period. Be sure to include on Line 112 all names by which the filer is known to
customers, including the names of agents or billers if those names appear on customer bills.

„

Telecommunications providers that are required to contribute to universal service support
mechanisms must also file quarterly FCC Form 499-Q on February 1, May 1, August 1 and
November 1.

„

Wherever possible, revenue information should be taken from the telecommunications providers'
financial records.

„

The Worksheet must be signed by an officer of the reporting entity. An officer is a person who
occupies a position specified in the corporate by-laws (or partnership agreement), and would
typically be president, vice president for operations, comptroller, treasurer, or a comparable
position.

„

Do not mail the Worksheet to the FCC. See Section II-C for filing instructions.

„

Remember -- you must refile parts of the Worksheet if the Agent for Service of Process or FCC
Registration information changes during the year.

„

Note that FCC Form 499 is one of several forms that telecommunications carriers and other
providers of interstate telecommunications may need to file. Information concerning common
filing requirements for such providers may be found on the Commission’s web site, at
www.fcc.gov/wcb/filing.html

.
If you have questions about the Worksheet or the instructions, you may contact:
Form 499 Telecommunications Reporting
Worksheet Information
Wireline Competition Bureau
Industry Analysis and Technology Division
TTY

Form499@ universalservice.org
(888) 641-8722
(202) 418-0940
(202) 418-0484

If you have questions regarding contribution amounts, billing procedures or the mechanisms, you may contact:
Universal Service Administration
TRS Administration
NANPA Billing and Collection Agent
Local Number Portability Administrators

(888) 641-8722
(973) 884-8173
(613) 236-9191
(877) 245-5277

- FEDERAL COMMUNICATIONS COMMISSION -

Instructions -- Page 37

2007 FCC Form 499-A Telecommunications Reporting Worksheet (Reporting Calendar 2006 Revenues)
>>> Please read instructions before completing. <<<
Annual Filing -- due April 1, 2007

Approval by OMB
3060-0855

During the year, filers must refile Blocks 1, 2 and 6 if there are any changes in Lines 104 or 112. See Instructions.

Block 1: Contributor Identification Information

101 Filer 499 ID [If you don't know your number, contact the administrator at (888) 641-8722.
If you are a new filer, write "new" in this block and a Filer 499 ID will be assigned to you.]
102 Legal name of reporting entity
[Enter 9 digit number]

103 IRS employer identification number
104 Name telecommunications provider is doing business as

105 Telecommunications activities of filer [Select up to 5 boxes that best describe the reporting entity. Enter numbers starting with "1" to show the order of importance -- see directions.]
CAP/CLEC

Cellular/PCS/SMR (wireless telephony incl. by resale)

Coaxial Cable

Incumbent LEC

Interconnected VoIP

Interexchange Carrier (IXC)

Local Reseller

Operator Service Provider (OSP)

Paging & Messaging

Payphone Service Provider

Prepaid Card

Private Service Provider

Satellite Service Provider

Shared-Tenant Service Provider / Building LEC

SMR (dispatch)

Toll Reseller

Wireless Data

Other Local

Other Mobile

Other Toll

If Other Local, Other Mobile or Other Toll is checked,
describe carrier type / services provided:

106.1 Holding company name (All affiliated companies must show the same name on this line.)
106.2 Holding company IRS employer identification number

[Enter 9 digit number]

107 FCC Registration Number (FRN) [ https://svartifoss2.fcc.gov/cores/CoresHome.html ]
[For assistance, contact the CORES help desk at 877-480-3201 or [email protected]]

[Enter 10 digit number]

108 Management company [if filer is managed by another entity]
109 Complete mailing address of reporting entity
corporate headquarters
Note: this address will be used for the ITSP FCC regulatory
fee billings unless the appropriate box is checked on Line 208.
110 Complete business address for customer inquiries and
complaints
check if same address as Line 109

Street1
Street 2
Street 3
City

State

Zip (postal code)

Country if not USA

State

Zip (postal code)

Country if not USA

Street1
Street 2
Street 3
City

111 Telephone number for customer complaints and inquiries [Toll-free number if available]

(

) -

ext -

112 List all trade names used in the past 3 years in providing telecommunications. Include all names by which you are known by customers.
a
b
c
d
e
f

g
h
i
j
k
l
Use an additional sheet if necessary. Each reporting entity must provide all names used for telecommunications activities.

PERSONS MAKING WILLFUL FALSE STATEMENTS IN THE WORKSHEET CAN BE PUNISHED BY FINE OR IMPRISONMENT UNDER TITLE 18 OF THE UNITED STATES CODE, 18 U.S.C. § 1001

Save time, avoid problems -- file electronically at

http://forms.universalservice.org

FCC Form 499-A
January 2007

2007 FCC Form 499-A Telecommunications Reporting Worksheet (Reporting Calendar 2006 Revenues)

Page 2

Block 2-A: Regulatory Contact Information
201 Filer 499 ID [from Line 101]
202 Legal name of reporting entity [from Line 102]
First

203 Person who completed this Worksheet

MI

204 Telephone number of this person

(

) -

205 Fax number of this person

(

) -

Last

ext -

206 Email of this person || Required if available -- not for public release ||
Office
207 Corporate office, attn. name, and mailing
Email ||required if available, not for public release||
address to which future Telecommunications
Street1
Reporting Worksheets should be sent
Street 2
check if same name as Line 203
check if same address as Line 109

Attn First name

MI
Phone

(

Last

) -

ext-

Fax

(

) -

Fax

(

) -

Street 3
City

State

Zip (postal code)

Company

208 Billing address and billing contact person:
[Plan administrators will send bills for contributions to this
address. Please attach a written request for alternative
billing arrangements. ]
check if name and address same as Line 207

Country if not USA

Attn First name

Email ||required if available, not for public release||

MI
Phone

(

Last

) -

ext-

Street1
Street 2
Street 3

check to use Line 208 information for FCC ITSP regulatory fee bill

City

State

Zip (postal code)

Country if not USA

All carriers and providers of interconnected VoIP must complete Lines 209 through 213. During the year, carriers

Block 2-B: Agent for Service of Process

and providers of interconnected VoIP must refile Blocks 1, 2 and 6 if there are any changes in this section. See Instructions.
Company

209 D.C. Agent for Service of Process per 47 U.S.C. § 413

Attn First name

210 Telephone number of D.C. agent

(

) -

211 Fax number of D.C. agent

(

) -

212 Email of D.C. agent

MI

Last

MI

Last

ext -

|| Required if available ||

213 Complete business address of D.C. agent
for hand service of documents
check to use Line 213 information for FCC ITSP regulatory fee bill
[If both Line 208 and Line 213 are checked, Line 208 will be used.}

Street1
Street 2
Street 3
City

State

Company

214 Local/alternate Agent for Service of Process (optional)

Attn First name

215 Telephone number of local/alternate agent

(

) -

216 Fax number of local/alternate agent

(

) -

217 Email of local/alternate agent

Zip

DC

ext -

|| Required if available ||

218 Complete business address of local/alternate
agent for hand service of documents
check to use Line 218 information for FCC ITSP regulatory fee bill
[If both Line 208 and Line 218 are checked, Line 208 will be used.}

Street1
Street 2
Street 3
City

State

Zip (postal code)

Country if not USA

PERSONS MAKING WILLFUL FALSE STATEMENTS IN THE WORKSHEET CAN BE PUNISHED BY FINE OR IMPRISONMENT UNDER TITLE 18 OF THE UNITED STATES CODE, 18 U.S.C. § 1001

Save time, avoid problems -- file electronically at

http://forms.universalservice.org

FCC Form 499-A
January 2007

2007 FCC Form 499-A Telecommunications Reporting Worksheet (Reporting Calendar 2006 Revenues)
Block 2-C: FCC Registration and Contact Information

Page 3

Filers must refile Blocks 1, 2 and 6
if there are any changes in this section. See Instructions.

219 Filer 499 ID [from Line 101]
220 Legal name of reporting entity [from Line 102]
221 Chief Executive Officer (or, highest ranking company officer
if the filing entity does not have a chief executive officer)
222 Business address of individual named on Line 221

First

MI

Last

Street1
Street 2

check if same as Line 109

Street 3
City

223 Second ranking company officer, such as Chairman
(Must be someone other than the individual listed on Line 221)
224 Business address of individual named on Line 223

State

First

Zip (postal code)
MI

Country if not USA

Last

Street1
Street 2

check if same as Line 109

Street 3
City

225 Third ranking company officer, such as President or Secretary
(Must be someone other than individuals listed on
Lines 221 or 223)
226 Business address of individual named on Line 225

State

First

Zip (postal code)
MI

Country if not USA

Last

Street1
Street 2

check if same as Line 109

Street 3
City

State

Zip (postal code)

Country if not USA

227 Indicate jurisdictions in which the filing entity provides service. Include jurisdictions in which service was provided in the past 15 months
and jurisdictions in which service is likely to be provided in the next 12 months.
Alabama

Guam

Massachusetts

New York

Tennessee

Alaska

Hawaii

Michigan

North Carolina

Texas

American Samoa

Idaho

Midway Atoll

North Dakota

Utah

Arizona

Illinois

Minnesota

Northern Mariana Islands

U.S. Virgin Islands

Arkansas

Indiana

Mississippi

Ohio

Vermont

California

Iowa

Missouri

Oklahoma

Virginia

Colorado

Johnston Atoll

Montana

Oregon

Wake Island

Connecticut

Kansas

Nebraska

Pennsylvania

Washington

Delaware

Kentucky

Nevada

Puerto Rico

West Virginia

District of Columbia

Louisiana

New Hampshire

Rhode Island

Wisconsin

Florida

Maine

New Jersey

South Carolina

Wyoming

Georgia

Maryland

New Mexico

South Dakota

228 Year and month filer first provided (or expects to provide) telecommunications in the U.S.

Check if prior to 1/1/1999, otherwise Year

Month

PERSONS MAKING WILLFUL FALSE STATEMENTS IN THE WORKSHEET CAN BE PUNISHED BY FINE OR IMPRISONMENT UNDER TITLE 18 OF THE UNITED STATES CODE, 18 U.S.C. § 1001

Save time, avoid problems -- file electronically at

http://forms.universalservice.org

FCC Form 499-A
January 2007

2007 FCC Form 499-A Telecommunications Reporting Worksheet (Reporting Calendar 2006 Revenues)

Page 4

Block 3: Carrier's Carrier Revenue Information
301 Filer 499 ID [from Line 101]
302 Legal name of reporting entity [from Line 102]
Report billed revenues for January 1 through December 31, 2006.
Do not report any negative numbers. Dollar amounts may be rounded to
the nearest thousand dollars. However, report all amounts as whole dollars.

Total
Revenues

See instructions regarding percent interstate & international.
Revenues from Services Provided for Resale as Telecommunications

(a)

If breakouts are not book
amounts, enter whole
percentage estimates
Interstate International

(b)

(c)

Breakouts
Interstate
Revenues
(d)

International
Revenues
(e)

by Other Contributors to Federal Universal Service Support Mechanisms

Fixed local service
Monthly service, local calling, connection charges, vertical features,
and other local exchange service including subscriber line and
PICC charges to IXCs
303.1
Provided as unbundled network elements (UNEs)
303.2
Provided under other arrangements
Per-minute charges for originating or terminating calls
304.1
Provided under state or federal access tariff
304.2
Provided as unbundled network elements or other contract arrangement
Local private line & special access service
305.1

Provided to other contributors for resale as telecommunications

305.2

Provided to other contributors for resale as interconnected VoIP
[All such revenue for 2006 must be reported as end-user revenue]

306 Payphone compensation from toll carriers
307 Other local telecommunications service revenues
308 Universal service support revenues received from Federal or state sources
Mobile services (including wireless telephony, paging & messaging, and other mobile services)
309 Monthly, activation, and message charges except toll
Toll services
310 Operator and toll calls with alternative billing arrangements (credit
card, collect, international call-back, etc.)
311 Ordinary long distance (direct-dialed MTS, customer toll-free (800/888
etc.) service, "10-10" calls, associated monthly account maintenance,
PICC pass-through, and other switched services not reported above)
312 Long distance private line services
313 Satellite services
314 All other long distance services
315

Total revenues provided for resale [Lines 303 through 314]
Note: As stated in the instructions, for all revenues reported on this page, you must retain the Filer 499 ID and contact information for the associated
customers. You must verify that each of these customers was a direct contributor to the federal universal service support mechanism for calendar year 2006
and that the customer is purchasing service for resale as telecommunications. These records must be made available to the administrator or
the FCC upon request. The FCC website contains information on federal universal service contributors. (See instructions.)
PERSONS MAKING WILLFUL FALSE STATEMENTS IN THE WORKSHEET CAN BE PUNISHED BY FINE OR IMPRISONMENT UNDER TITLE 18 OF THE UNITED STATES CODE, 18 U.S.C. § 1001

Save time, avoid problems -- file electronically at

http://forms.universalservice.org

FCC Form 499-A
January 2007

2007 FCC Form 499-A Telecommunications Reporting Worksheet (Reporting Calendar 2006 Revenues)

Page 5

Block 4-A: End-User and Non-Telecommunications Revenue Information
401 Filer 499 ID [from Line 101]
402 Legal name of reporting entity [from Line 102]
Report billed revenues for January 1 through December 31, 2006.
Do not report any negative numbers. Dollar amounts may be rounded to
the nearest thousand dollars. However, report all amounts as whole dollars.
See instructions regarding percent interstate & international.

Total
Revenues
(a)

If breakouts are not book
amounts, enter whole
percentage estimates
Interstate International

(b)

(c)

Breakouts
Interstate
Revenues
(d)

International
Revenues
(e)

Revenues from All Other Sources (end-user telecom. & non-telecom.)
403 Surcharges or other amounts on bills identified as recovering
State or Federal universal service contributions
Fixed local services
Monthly service, local calling, connection charges, vertical features,
and other local exchange service charges except for federally
tariffed subscriber line charges and PICC charges
traditional circuit switched
404.1
Provided at a flat rate including interstate toll service -- local portion
404.2
Provided at a flat rate including interstate toll service -- toll portion
404.3

Provided without interstate toll included (see instructions)
interconnected VoIP
404.4
Offered in conjunction with a broadband connection
404.5
Offered independent of a broadband connection
405

Tariffed subscriber line charges and PICC charges levied by a local
exchange carrier on a no-PIC customer

406

Local private line & special access service [Through August 13, 2006,
includes the transmission portion of wireline broadband Internet access.
After August 13, 2006, includes the transmission portion of wireline
broadband internet access provided on a common carrier basis.]

407

Payphone coin revenues (local and long distance)

408

Other local telecommunications service revenues

Mobile services (including wireless telephony, paging & messaging, and other mobile services)
409

Monthly and activation charges

410

Message charges including roaming and air-time charges for toll
calls, but excluding separately stated toll charges
PERSONS MAKING WILLFUL FALSE STATEMENTS IN THE WORKSHEET CAN BE PUNISHED BY FINE OR IMPRISONMENT UNDER TITLE 18 OF THE UNITED STATES CODE, 18 U.S.C. § 1001
http://forms.universalservice.org
FCC Form 499-A
January 2007

Save time, avoid problems -- file electronically at

2007 FCC Form 499-A Telecommunications Reporting Worksheet (Reporting Calendar 2006 Revenues)

Page 6

Block 4-A: Continued
Total
Revenues
(a)
Toll services
411 Prepaid calling card (including card sales to customers
and non-carrier distributors) reported at face value of cards
412 International calls that both originate and terminate in foreign points
413

0%

Breakouts
Interstate
Revenues
(d)

International
Revenues
(e)

100%

Operator and toll calls with alternative billing arrangements (credit
card, collect, international call-back, etc.) other than revenues
reported on Line 412
Ordinary long distance (direct-dialed MTS, customer toll-free (800/888
etc.) service , "10-10" calls, associated monthly account maintenance,
PICC pass-through, and other switched services not reported above)

414.1

All, other than interconnected VoIP, including, but not limited to,
itemized toll on wireline and wireless bills

414.2

All interconnected VoIP long distance, including: but not limited to,
itemized toll

415
416
417

If breakouts are not book
amounts, enter whole
percentage estimates
Interstate International

Long distance private line services
Satellite services
All other long distance services
Revenues other than U.S. telecommunications revenues, including information services,
inside wiring maintenance, billing and collection customer premises equipment, published
directory, dark fiber, Internet access, cable TV program transmission, foreign carrier
operations, and non-telecommunications revenues (See instructions.)

418.1
418.2
418.3

bundled with circuit switched local exchange service
bundled with interconnected VoIP local exchange service
other

Block 4-B: Total Revenue and Uncollectible Revenue Information
419
420
421
422
423

Gross billed revenues from all sources (incl. reseller & non-telecom.)
[Lines 303 through 314 plus Lines 403 through 418]
Gross universal service contribution base amounts [Lines 403
through 411 Lines 413 through 417] See Figure 4 in instructions.
Uncollectible revenue/bad debt expense associated with gross
billed revenues amounts shown on Line 419 [See Instructions Page 26]
Uncollectible revenue/bad debt expense associated with universal
service contribution base amounts shown on Line 420
Net universal service contribution base revenues
[Line 420 minus line 422]
PERSONS MAKING WILLFUL FALSE STATEMENTS IN THE WORKSHEET CAN BE PUNISHED BY FINE OR IMPRISONMENT UNDER TITLE 18 OF THE UNITED STATES CODE, 18 U.S.C. § 1001

Save time, avoid problems -- file electronically at

http://forms.universalservice.org

FCC Form 499-A
January 2007

2007 FCC Form 499-A Telecommunications Reporting Worksheet (Reporting Calendar 2006 Revenues)

Page 7

Block 5: Additional Revenue Breakouts
501 Filer 499 ID [from Line 101]
502 Legal name of reporting entity [from Line 102]
Filers that report revenues in Block 3 and Block 4 must provide the percentages requested in Lines 503 through 510.
See page 27 of instructions for limited exceptions.
Percentage of revenues reported in Block 3 and Block 4 billed in each region of the country. Round or
estimate to nearest whole percentage. Enter 0 if no service was provided in the region.
Alabama, Florida, Georgia, Kentucky, Louisiana, Mississippi, North Carolina,
Puerto Rico, South Carolina, Tennessee, and U.S. Virgin Islands
Alaska, Arizona, Colorado, Idaho, Iowa, Minnesota, Montana, Nebraska, New Mexico,
North Dakota, Oregon, South Dakota, Utah, Washington, and Wyoming
California, Hawaii, Nevada, American Samoa, Guam, Johnston Atoll, Midway Atoll,
Northern Mariana Islands, and Wake Island.
Delaware, District of Columbia, Maryland, New Jersey, Pennsylvania, Virginia, and
West Virginia
Illinois, Indiana, Michigan, Ohio, and Wisconsin
Connecticut, Maine, Massachusetts, New Hampshire, New York, Rhode Island, and Vermont
Arkansas, Kansas, Missouri, Oklahoma, and Texas
[Percentages must add to 0 or 100.]

Block 3
Carrier's
Carrier
(a)

Block 4
End-User
Telecom.
(b)

503

Southeast:

%

%

504

Western:

%

%

505

West Coast:

%

%

506

Mid-Atlantic:

%

%

507
508
509
510

Mid-West:
Northeast:
Southwest:
Total

%
%
%
%

%
%
%
%

511

Revenues from resellers that do not contribute to Universal Service support mechanisms are included in Block 4-B, Line 420 but may be excluded from a
filer's TRS, NANPA, LNP, and FCC interstate telephone service provider regulatory fee contribution bases. To have these amounts excluded, the filer has the
option of identifying such revenues below. As stated in the instructions, you must have in your records the FCC Filer 499 ID for each customer
whose revenues are included on Line 511. (See instructions.)
(a)
(b)
Total Revenues
Interstate and International
Revenues from resellers that do not contribute to Universal Service
$
$
PERSONS MAKING WILLFUL FALSE STATEMENTS IN THE WORKSHEET CAN BE PUNISHED BY FINE OR IMPRISONMENT UNDER TITLE 18 OF THE UNITED STATES CODE, 18 U.S.C. § 1001

Save time, avoid problems -- file electronically at

http://forms.universalservice.org

FCC Form 499-A
January 2007

2007 FCC Form 499-A Telecommunications Reporting Worksheet (Reporting Calendar 2006 Revenues)

Page 8

Block 6: CERTIFICATION: to be signed by an officer of the filer
601 Filer 499 ID [from Line 101]
602 Legal name of reporting entity [from Line 102]
Section IV of the instructions provides information on which types of reporting entities are required to file for which purposes. Any entity claiming
to be exempt from one or more contribution requirements should so certify below and attach an explanation. [The Universal Service Administrator
will determine which entities meet the de minimis threshold based on information provided in Block 4, even if you fail to so certify, below.]
603 I certify that the reporting entity is exempt from contributing to:

Universal Service

TRS

NANPA

LNP Administration

I certify that the reporting entity is an interconnected VoIP filer became subject to FCC Form 499 filing requirements on or after August 1, 2006 and therefore is reporting revenues in
Blocks 3, 4, and 5 for the fourth quarter of 2006 instead of for the entire calendar year.
Provide explanation below:

604 Please indicate whether the reporting entity is

State or Local Government Entity

I.R.C. § 501Tax Exempt

605 I certify that the revenue data contained herein are privileged and confidential and that public disclosure of such information would likely cause substantial harm to the competitive
position of the company. I request nondisclosure of the revenue information contained herein pursuant to Sections 0.459, 52.17, 54.711 and 64.604 of the Commission's Rules.
I certify that I am an officer of the above-named reporting entity as defined on page 28 of the instructions, that I have examined the foregoing report and,
to the best of my knowledge, information and belief, all statements of fact contained in this Worksheet are true and that said Worksheet is an accurate
statement of the affairs of the above-named company for the previous calendar year. In addition, I swear, under penalty of perjury, that all
requested identification registration information has been provided and is accurate. If the above-named reporting entity is filing on a
consolidated basis, I certify that this filing incorporates all of the revenues for the consolidated entities for the entire year and that
the filer adhered to and continues to meet the conditions set forth in Section II-B of the instructions.

606 Signature
First

607 Printed name of officer

MI

Last

608 Position with reporting entity
609 Business telephone number of officer
610 Email of officer

(

) -

ext -

|| Required if available -- not for public release ||

611 Date
612 Check those that apply:

Original April 1 filing for year

New filer, registration only

Revised filing with updated registration

Revised filing with updated revenue data

Do not mail checks with this form. Send this form to: Form 499 Data Collection Agent c/o USAC 2000 L Street, N.W. Suite 200 Washington DC, 20036
For additional information regarding this worksheet contact: Telecommunications Reporting Worksheet information: (888) 641-8722 or via email: [email protected]
PERSONS MAKING WILLFUL FALSE STATEMENTS IN THE WORKSHEET CAN BE PUNISHED BY FINE OR IMPRISONMENT UNDER TITLE 18 OF THE UNITED STATES CODE, 18 U.S.C. § 1001

Save time, avoid problems -- file electronically at

http://forms.universalservice.org

FCC Form 499-A
January 2007