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pdfFCC 43-02 – Report Definition
December 2007
Page 1 of 61
Approved by OMB
3060-0395
Edition Date: 12/2007
SUMMARY
Estimated Average Burden Hours Per Response 246
This document provides the Report Definition for FCC Report 43-02, the ARMIS USOA Report
and lists the company level USOA data which must be provided annually. Mid-sized ILECs as
defined by Section 32.9000, are relieved from filing this report.
The ARMIS USOA Report contains the following tables:
Pages
Respondent Corporate Information................................................................................6
Important Changes During the Year ..............................................................................7
Balance Sheet Accounts ........................................................................................ 8 - 10
Statement of Cash Flows ..............................................................................................11
Investments in Affiliated Companies................................................................... 12 - 14
Analysis of Assets Purchased From or Sold To Affiliates .........................................15
Analysis of Entries in Accumulated Depreciation .............................................. 16 - 17
Summary of Investment and Accumulated Depreciation By Jurisdiction.................18
Bases of Charges for Depreciation...............................................................................19
Accounts Payable To Affiliates....................................................................................20
Income Statement Accounts ................................................................................ 21 - 23
Analysis of Services Purchased From or Sold to Affiliates........................................24
Special Charges.............................................................................................................25
Donations or Payments for Services Rendered by Persons
Other Than Employees ......................................................................................... 26 - 28
Row Instructions and Column Descriptions ................................................................................. 29 - 61
Table C-3
Table C-5
Table B-1
Table B-2
Table B-3
Table B-4
Table B-5
Table B-6
Table B-7
Table B-10
Table I-1
Table I-2
Table I-6
Table I-7
All monetary figures must be rounded to the nearest thousand dollars. All percentage amounts and
ratios must be rounded to 2 decimal places. Service life must be rounded to 1 decimal place.
Unless otherwise indicated, account balances must reflect the operations as of the end of the
reporting period (December 31, 20XX).
Items which need not be reported because they do not apply are designated by N/A. DO NOT
override N/As. If a reporting carrier should wish to apply data to a field containing an N/A, the
carrier should enter the data and an explanation as a footnote to the field. The data must not be
entered in an N/A'd field. All other fields must be populated. If there are no data applicable to an
open field, enter zero.
When errata occur, carriers must include in the transmittal letter a brief statement indicating the
reason for the errata. Other explanatory notes must be included in the footnote section of the filing.
NOTICE: The ARMIS USOA Report collects the operating results of the carrier’s total activities
for every account in the USOA, as specified in Part 32 of the Commission's Rules. The ARMIS
USOA Report specifies information requirements in a consistent format and is essential to the FCC
FCC 43-02 – Report Definition
December 2007
Page 2 of 61
to monitor revenue requirements, rate of return, jurisdictional separations and access charges. Your
response is mandatory.
The public reporting for this collection of information is estimated to average 246 hours per
response, including the time for reviewing instructions, searching existing data sources,
gathering and maintaining the required data, and completing and reviewing the collection of
information. If you have any comments on this burden estimate, or how we can improve the
collection and reduce the burden it causes you, please write to the Federal Communications
Commission, AMD-PERM, Paperwork Reduction Project (3060-0395), Washington, DC 20554.
We will also accept your comments regarding the Paperwork Reduction Act aspects of this
collection via the Internet if you send them to [email protected]. PLEASE DO NOT SEND
YOUR RESPONSE 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 OMB control number or if we fail to provide you with this notice.
This collection has been assigned an OMB control number of 3060-0395.
FCC 43-02 – Report Definition
December 2007
Page 3 of 61
STATE ROW NUMBERS AND CODES
REFERENCE TABLE
State or Territory
Row Number
Code
Alabama
Total Alabama
Alaska
Total Alaska
Arizona
Total Arizona
Arkansas
Total Arkansas
California
Total California
Colorado
Total Colorado
Connecticut
Total Connecticut
Delaware
Total Delaware
District of Columbia
Total D. of C.
Florida
Total Florida
Georgia
Total Georgia
Hawaii
Total Hawaii
Idaho
Total Idaho
Illinois
Total Illinois
Indiana
Total Indiana
Iowa
Total Iowa
Kansas
Total Kansas
Kentucky
Total Kentucky
Louisiana
Total Louisiana
0110
0115
0120
0125
0130
0135
0140
0145
0150
0155
0160
0165
0170
0175
0180
0185
0190
0195
0200
0205
0210
0215
0220
0225
0230
0235
0240
0245
0250
0255
0260
0265
0270
0275
0280
0285
0290
0295
AL
AK
AZ
AR
CA
CO
CT
DE
DC
FL
GA
HI
ID
IL
IN
IA
KS
KY
LA
FCC 43-02 – Report Definition
December 2007
Page 4 of 61
State or Territory
Row Number
Code
Maine
Total Maine
Maryland
Total Maryland
Massachusetts
Total Massachusetts
Michigan
Total Michigan
Minnesota
Total Minnesota
Mississippi
Total Mississippi
Missouri
Total Missouri
Montana
Total Montana
Nebraska
Total Nebraska
Nevada
Total Nevada
New Hampshire
Total New Hampshire
New Jersey
Total New Jersey
New Mexico
Total New Mexico
New York
Total New York
North Carolina
Total North Carolina
North Dakota
Total North Dakota
Ohio
Total Ohio
Oklahoma
Total Oklahoma
Oregon
Total Oregon
Pennsylvania
Total Pennsylvania
Rhode Island
Total Rhode Island
0300
0305
0310
0315
0320
0325
0330
0335
0340
0345
0350
0355
0360
0365
0370
0375
0380
0385
0390
0395
0400
0405
0410
0415
0420
0425
0430
0435
0440
0445
0450
0455
0460
0465
0470
0475
0480
0485
0490
0495
0500
0505
ME
MD
MA
MI
MN
MS
MO
MT
NE
NV
NH
NJ
NM
NY
NC
ND
OH
OK
OR
PA
RI
FCC 43-02 – Report Definition
December 2007
Page 5 of 61
State or Territory
Row Number
Code
South Carolina
Total South Carolina
South Dakota
Total South Dakota
Tennessee
Total Tennessee
Texas
Total Texas
Utah
Total Utah
Vermont
Total Vermont
Virginia
Total Virginia
Washington
Total Washington
West Virginia
Total West Virginia
Wisconsin
Total Wisconsin
Wyoming
Total Wyoming
Puerto Rico
Total Puerto Rico
Virgin Islands
Total Virgin Islands
Northern Mariana Islands
Total Northern Mariana Islands
Ocean Cable
Total Ocean Cable
Nonstate Specific
Total Nonstate Specific
Total Company
0510
0515
0520
0525
0530
0535
0540
0545
0550
0555
0560
0565
0570
0575
0580
0585
0590
0595
0600
0605
0610
0615
0710
0715
0720
0725
0730
0735
0810
0815
0900
0905
0910
SC
SD
TN
TX
UT
VT
VA
WA
WV
WI
WY
PR
VI
MC
OC
NS
TO
Use State Names and Codes where applicable throughout the 43-02 Report. Note that the rows with
the state totals and row numbers and no codes on them apply only to Table B-7.
FCC 43-02 – Rep. Def. - Form
December 2007
Page 6 of 61
ARMIS USOA Report
Company: xxxxxxxxxxxxxxxxxxxxxxxxxxx
Study Area: xxxxxxxxxxxxxxxxxxxxxx
Period:
COSA:
xxxxx Version
SUBMISSION x
From mmmm yyyy To mmmm yyyy
xxxx
Table C-3
Page 1 of 1
Table C-3 – RESPONDENT CORPORATE INFORMATION
Row
No.
Classification
(a)
Name/State
(b)
Title and Department Over
Term Expired
Which Jurisdiction is
or Current Term
Exercised
Will Expire
(c)
(d)
Served
Continuously
From
(e)
0010 Exact Name of Respondent
States of Operation
N/A
N/A
N/A
0020
0021
0022
0023
***
0039
0101
0102
0103
0104
0105
0106
0107
0108
0109
0110
****
0199
State of Operation
State of Operation
State of Operation
State of Operation
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
State of Operation
Director
Director
Director
Director
Director
Director
Director
Director
Director
Director
N/A
N/A
N/A
0201
0202
0203
0204
0205
0206
0207
0208
0209
0210
****
0299
Officer
Officer
Officer
Officer
Officer
Officer
Officer
Officer
Officer
Officer
Director
Officer
****Denotes missing rows.
FCC 43-02 – Rep. Def. - Form
December 2007
Page 7 of 61
ARMIS USOA Report
Company: xxxxxxxxxxxxxxxxxxxxxxxxxxx
Study Area: xxxxxxxxxxxxxxxxxxxxxx
Period:
COSA:
xxxxx Version
SUBMISSION x
From mmmm yyyy To mmmm yyyy
xxxx
Table C-5
Page 1 of 1
Table C-5 - IMPORTANT CHANGES DURING THE YEAR
Row
No.
Classification
(a)
Description/
Identification Date
(b)
(c)
Description
of
Contract State
(d)
(e)
Date of
Change
(f)
Description Est. Increase Est. Savings
of
or Decrease or Additional
Change Annual Rev. Cost to Public
(g)
(h)
(i)
Substantial Portions or All Property Sold
0210
0211
0212
Particulars of Property Sold
Cont. of Particulars of Property Sold
Cont. of Particulars of Property Sold
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
0220
0221
0222
****
0290
0291
0292
Particulars of Property Sold
Cont. of Particulars of Property Sold
Cont. of Particulars of Property Sold
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Particulars of Property Sold
Cont. of Particulars of Property Sold
Cont. of Particulars of Property Sold
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Important Contract or Agreement
Important Contract or Agreement
Important Contract or Agreement
Important Contract or Agreement
Important Contract or Agreement
Important Contract or Agreement
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Important Contract or Agreement
Important Contract or Agreement
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Important Contracts, Agreements, Etc.
1610.0
1610.1
1611.0
1611.1
1612.0
1612.1
****
1793.0
1793.1
Important Changes In Service and Rate
Schedules
0401
Change in Service and Rate Schedules
0402
Change in Service and Rate Schedules
0403
Change in Service and Rate Schedules
0404
Change in Service and Rate Schedules
0405
Change in Service and Rate Schedules
0406
Change in Service and Rate Schedules
0407
Change in Service and Rate Schedules
0408
Change in Service and Rate Schedules
0409
Change in Service and Rate Schedules
0410
Change in Service and Rate Schedules
0411
Change in Service and Rate Schedules
0412
Change in Service and Rate Schedules
0413
Change in Service and Rate Schedules
0414
Change in Service and Rate Schedules
0415
Change in Service and Rate Schedules
****
0999
Change in Service and Rate Schedules
****Denotes missing rows.
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
FCC 43-02 – Rep. Def. - Form
December 2007
Page 8 of 61
ARMIS USOA Report
Company: xxxxxxxxxxxxxxxxxxxxxxxxxxx
Study Area: xxxxxxxxxxxxxxxxxxxxxx
Period:
COSA:
xxxxx Version
SUBMISSION x
From mmmm yyyy To mmmm yyyy
xxxx
Table B-1
Page 1 of 3
TABLE B-1 - BALANCE SHEET ACCOUNTS
(Dollars in thousands)
Row/
Acct.
No.
Account Title
(a)
Amount
(b)
Current Assets
1120
Cash and equivalents
1170
1171
1220
120
Receivables
Allowance for doubtful accounts
Inventories
Total Noncash Current Assets
1280
1350
Prepayments
Other current assets
130
Total Current Assets
Noncurrent Assets
1406
1410
1438
1500
150
Nonregulated investments
Other noncurrent assets
Deferred maintenance, retirements, and other def. charges
Other jurisdictional assets-net
Total Noncurrent Assets
Row/
Acct.
No.
Account Title
(aa)
Property, Plant and Equipment
2001
2002
2003
2005
2006
2007
210
Telecommunications plant in service (TPIS)
Property held for future telecommunications use (PHFTU)
Telecommunications plant under construction (TPUC)
Telecommunications plant adjustment
Nonoperating plant
Goodwill
Total Plant
TPIS - General Support Assets
2111
2112
2113
2114
2121
2122
2123
2124
2110
Land
Motor vehicles
Aircraft
Tools and other work equipment
Buildings
Furniture
Office equipment
General purpose computers
Land and Support Assets
Beginning
Balance
(ab)
Additions
(ac)
Transfers/
Retirements Adjustments
(ad)
(ae)
Ending
Balance
(af)
FCC 43-02 – Rep. Def. - Form
December 2007
Page 9 of 61
ARMIS USOA Report
Company: xxxxxxxxxxxxxxxxxxxxxxxxxxx
Study Area: xxxxxxxxxxxxxxxxxxxxxx
Period:
COSA:
xxxxx Version
SUBMISSION x
From mmmm yyyy To mmmm yyyy
xxxx
Table B-1
Page 2 of 3
TABLE B-1 - BALANCE SHEET ACCOUNTS
Row/
Acct.
No.
Account Title
(aa)
(Dollars in thousands)
Beginning
Balance
(ab)
TPIS - Central Office Assets
2211
2212.1
2212.2
2212
2210
2220
2231
2232.1
2232.2
2232
2230
Non-digital switching
Circuit switching
Packet switching
Digital electronic switching
Central Office Switching
Operator Systems
Radio systems
Electronic circuit
Optical circuit
Circuit equipment
Central Office Transmission
TPIS - Information Origination/Termination Assets
2311
2321
2341
2351
2362
2310
Station apparatus
Customer premises wiring
Large private branch exchanges
Public telephone terminal equipment
Other terminal equipment
Information Origination/Termination
TPIS - Cable and Wire Assets
2411
2421
2422
2423
2424
2426
2431
2441
2410
240
Poles
Aerial cable
Underground cable
Buried cable
Submarine and deep sea cable
Intrabuilding network cable
Aerial wire
Conduit systems
Cable and Wire Facilities
Total TPIS (before amortizable assets)
TPIS Amortizable Assets
2681
Capital leases
2682
Leasehold Improvements
2680
Amortizable Tangible Assets
2690.1 Network software
2690.2 General purpose computer software
2690
Intangibles
260
Total TPIS
Additions
(ac)
Transfers/
Retirements Adjustments
(ad)
(ae)
Ending
Balance
(af)
FCC 43-02 – Rep. Def. - Form
December 2007
Page 10 of 61
ARMIS USOA Report
Company: xxxxxxxxxxxxxxxxxxxxxxxxxxx
Study Area: xxxxxxxxxxxxxxxxxxxxxx
Period:
COSA:
xxxxx Version
SUBMISSION x
From mmmm yyyy To mmmm yyyy
xxxx
Table B-1
Page 3 of 3
TABLE B-1 - BALANCE SHEET ACCOUNTS
(Dollars in thousands)
Row/
Acct.
No.
Account Title
(a)
Depreciation and Amortization
3100
3200
3300
3410
340
350
360
Accumulated depreciation
Accumulated depreciation - PHFTU
Accumulated depreciation - nonoperating
Accumulated amortization - capitalized leases
Total Depreciation and Amortization
Net Plant
Total Assets
Current Liabilities
4000
4040
4070
4080
4100
4110
4130
410
Current accounts and notes payable
Customer’s deposits
Income taxes - accrued
Other taxes - accrued
Net current deferred operating income taxes
Net current deferred nonoperating income taxes
Other current liabilities
Total Current Liabilities
4200
Long-term debt and funded debt
Other Liabilities and Deferred Credits
4300
4320
4330
4340
4341
4350
4361
4370
430
Other long-term liabilities and deferred credit
Unamortized operating investment tax credits - net
Unamortized nonoperating investment tax credits - net
Net noncurrent deferred operating income taxes
Net deferred tax liability adjustments
Net noncurrent deferred nonoperating income taxes
Deferred tax regulatory adjustment - net
Other jurisdictional liabilities/deferred credits - net
Total Other Liabilities and Deferred Credits
Stockholders' Equity
4510
4520
4530
4540
4550
440
450
Capital stock
Additional paid-in capital
Treasury stock
Other capital
Retained earnings
Total Stockholders' Equity
Total Liabilities and Stockholders' Equity
460
465
470
475
480
490
Retained Earnings (Beginning of Year)
Net Income
Dividends Declared
Miscellaneous Debits
Miscellaneous Credits
Retained Earnings (End of Year)
Amount
(b)
FCC 43-02 – Rep. Def. - Form
December 2007
Page 11 of 61
ARMIS USOA Report
Company: xxxxxxxxxxxxxxxxxxxxxxxxxxx
Study Area: xxxxxxxxxxxxxxxxxxxxxx
Period:
COSA:
xxxxx Version
SUBMISSION x
From mmmm yyyy To mmmm yyyy
xxxx
Table B-2
Page 1 of 1
TABLE B-2 - STATEMENT OF CASH FLOWS
Row
No.
(Dollars in thousands)
Description
(a)
INCREASE/DECREASE IN CASH AND CASH EQUIVALENTS:
Cash Flows From Operating Activities:
0100 Net Income/Loss
0110
0120
0130
0140
0150
0160
0170
0180
0190
0200
0210
0220
0230
Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities:
Depreciation and Amortization
Provision for Losses for Accounts Receivables
Deferred Income Taxes - Net
Unamortized ITC - Net
Allowance for Funds Used During Construction
Net Change in Operating Receivables
Net Change in Materials, Supplies & Inventories
Net Change in Operating Payables & Accrued Liabilities
Net Change in Other Assets and Deferred Charges
Net Change in Other Liabilities and Deferred Credits
Other
Total Adjustments
Net Cash Provided By/Used in Operating Activities
Amount
(b)
Amount
(c)
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Cash Inflows/Outflows from Investing Activities:
0240
0250
0260
0270
0280
0290
Construction/Acquisition of Property, Plant and Equipment
Proceeds from Disposals of Property, Plant and Equipment
Investments In & Advances to Affiliates
Proceeds from Repayment of Advances
Other Investing Activities
Net Cash Provided By/Used in Investment Activities
0300
0310
0320
0330
0340
0350
0360
0370
0380
0390
Cash Flows from Financing Activities:
Net Increase/Decrease in Short-Term Debt
Advances from Affiliates
Repayment of Advances from Affiliates
Proceeds from Long-Term Debt
Repayment of Long-Term Debt
Payment of Capital Lease Obligations
Proceeds from Issue of Common Stock/Equity Investment from Parent
Repurchase of Treasury Shares
Dividends Paid
Other Financing Activities
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
0400
Net Cash Provided by Financing Activities
N/A
0410
Effect of Exchange Rate Changes on Cash
N/A
0420
Net Increase/Decrease in Cash and Cash Equivalents
N/A
0430
Cash & Cash Equivalents - Beginning of Period
N/A
0440
Cash & Cash Equivalents - End of Period
N/A
FCC 43-02 – Rep. Def. - Form
December 2007
Page 12 of 61
ARMIS USOA Report
Company: xxxxxxxxxxxxxxxxxxxxxxxxxxx
Study Area: xxxxxxxxxxxxxxxxxxxxxx
Period:
COSA:
xxxxx Version
SUBMISSION x
From mmmm yyyy To mmmm yyyy
xxxx
Table B-3
Page 1 of 3
TABLE B-3 - INVESTMENTS IN AFFILIATES AND OTHER COMPANIES
Row
Classification
No.
(a)
AFFILIATED COMPANIES
Equity Method:
(Dollars in thousands)
Investment in Affiliated and Nonaffiliated Companies
Long
Term
Company Name
Common Preferred Advances Debt Adjustments Net
(b)
(c)
(d)
(e)
(f)
(g)
(h)
0101 Investment
0102 Investment
0103 Investment
0104 Investment
0105 Investment
****
****
*****
****
****
****
****
****
****
****
****
****
****
****
****
0128 Investment
0129 All Other Investments
N/A
0130 Total Equity Method
N/A
Cost Method:
0201 Investment
0202 Investment
0203 Investment
0204 Investment
0205 Investment
****
*****
*****
0228 Investment
0229 All Other Investments
N/A
0230 Total Cost Method
N/A
0240 Total Affiliates
N/A
0250 Non-Affiliates
N/A
0260 Total Investments
****Denotes missing rows.
N/A
FCC 43-02 – Rep. Def. - Form
December 2007
Page 13 of 61
ARMIS USOA Report
Company: xxxxxxxxxxxxxxxxxxxxxxxxxxx
Study Area: xxxxxxxxxxxxxxxxxxxxxx
Period:
COSA:
xxxxx Version
SUBMISSION x
From mmmm yyyy To mmmm yyyy
xxxx
Table B-3
Page 2 of 3
TABLE B-3 - INVESTMENTS IN AFFILIATES AND OTHER COMPANIES
(Dollars in thousands)
Row
Classification
No.
(a)
AFFILIATED COMPANIES
Equity Method:
Company Name
(b)
Temporary Investments
Beg.
Gross
Balance
Debit Gross Credit
(i)
(j)
(k)
Net
(l)
0101 Investment
0102 Investment
0103 Investment
0104 Investment
0105 Investment
****
****
*****
****
****
****
****
****
****
****
****
0128 Investment
0129 All Other Investments
N/A
0130 Total Equity Method
N/A
Cost Method:
0201 Investment
0202 Investment
0203 Investment
0204 Investment
0205 Investment
****
*****
*****
0228 Investment
0229 All Other Investments
N/A
0230 Total Cost Method
N/A
0240 Total Affiliates
N/A
0250 Non-Affiliates
N/A
0260 Total Investments
****Denotes missing rows.
N/A
FCC 43-02 – Rep. Def. - Form
December 2007
Page 14 of 61
ARMIS USOA Report
Company: xxxxxxxxxxxxxxxxxxxxxxxxxxx
Study Area: xxxxxxxxxxxxxxxxxxxxxx
Period:
COSA:
xxxxx Version
SUBMISSION x
From mmmm yyyy To mmmm yyyy
xxxx
Table B-3
Page 3 of 3
TABLE B-3 - INVESTMENTS IN AFFILIATES AND OTHER COMPANIES
(Dollars in thousands)
Account 1170 - Receivables
Row
Classification
No.
(a)
AFFILIATED COMPANIES
Equity Method:
Company Name
(b)
Beg.
Balance
(m)
Gross
Debit
(n)
Gross
Credit
(o)
Net
(p)
Total
(q)
*****
****
****
****
****
****
****
****
****
****
****
0101 Investment
0102 Investment
0103 Investment
0104 Investment
0105 Investment
****
*****
0128 Investment
0129 All Other Investments
N/A
0130 Total Equity Method
N/A
Cost Method:
0201 Investment
0202 Investment
0203 Investment
0204 Investment
0205 Investment
****
*****
*****
0228 Investment
0229 All Other Investments
N/A
0230 Total Cost Method
N/A
0240 Total Affiliates
N/A
0250 Non-Affiliates
N/A
0260 Total Investments
****Denotes missing rows.
N/A
FCC 43-02 – Rep. Def. - Form
December 2007
Page 15 of 61
ARMIS USOA Report
Company: xxxxxxxxxxxxxxxxxxxxxxxxxxx
Study Area: xxxxxxxxxxxxxxxxxxxxxx
Period:
COSA:
xxxxx Version
SUBMISSION x
From mmmm yyyy To mmmm yyyy
xxxx
Table B-4
Page 1 of 1
TABLE B-4 - ANALYSIS OF ASSETS PURCHASED FROM OR SOLD TO AFFILIATES
Row
No.
A.
Classification
(a)
(Dollars in thousands)
Net
Book
Name of Affiliate
Cost
(b)
(c)
Fair
Market
Value
(d)
Publicly
Prevailing
Total
Filed
Market
Purchase/
Agreements
Price
Sales
(ee)
(f)
(g)
Tariff
(e)
****
****
****
****
****
****
*****
*****
*****
*****
*****
****
ANALYSIS OF ASSETS PURCHASED FROM AFFILIATES
0101 Asset Purchased
0102 Asset Purchased
0103 Asset Purchased
0104 Asset Purchased
0105 Asset Purchased
****
****
****
0138 Asset Purchased
0139 From All Others
N/A
0140 Total Purchases
N/A
B.
ANALYSIS OF ASSETS SOLD TO AFFILIATES
0201 Asset Sold
0202 Asset Sold
0203 Asset Sold
0204 Asset Sold
0205 Asset Sold
****
*****
*****
0238 Asset Sold
0239 To All Others
N/A
0240 Total Sales
****Denotes missing rows.
N/A
FCC 43-02 – Rep. Def. - Form
December 2007
Page 16 of 61
ARMIS USOA Report
Company: xxxxxxxxxxxxxxxxxxxxxxxxxxx
Study Area: xxxxxxxxxxxxxxxxxxxxxx
Period:
COSA:
xxxxx Version
SUBMISSION x
From mmmm yyyy To mmmm yyyy
xxxx
Table B-5
Page 1 of 2
TABLE B-5 - ANALYSIS OF ENTRIES IN ACCUMULATED DEPRECIATION
(Dollars in thousands)
Row
No.
Description
(a)
0100 Motor vehicles
0110 Aircraft
0120 Tools and other work equipment
0150 Buildings
0160 Furniture
0180 Office equipment
0200 General purpose computers
0210
Total Support Assets
0220 Non-digital switching
0235 Digital electronic switching – circuit
0237 Digital electronic switching – packet
0270
Total Central Office Switching
0280 Operator systems
0290 Radio systems
0305 Circuit equipment – electronic
0307 Circuit equipment – optical
0320
Total Central Office-Transmission
0330 Station apparatus
0340 Customer premises wiring
0350 Large private branch exchanges
0360 Public telephone terminal equipment
0370 Other terminal equipment
0380
Total Information Origination/Termination
0390 Poles
0400 Aerial cable
0410 Underground cable
0420 Buried cable
0430 Submarine & deep sea cable
0450 Intrabuilding network cable
0460 Aerial wire
0470 Conduit systems
0480
Total Cable and Wire Facilities
0490
Total Accumulated Depreciation
Beginning
Balance
(b)
CREDITS DURING THE YEAR
Other
Accruals Salvage Credits
(c)
(d)
(e)
FCC 43-02 – Rep. Def. - Form
December 2007
Page 17 of 61
ARMIS USOA Report
Company: xxxxxxxxxxxxxxxxxxxxxxxxxxx
Study Area: xxxxxxxxxxxxxxxxxxxxxx
Period:
COSA:
xxxxx Version
SUBMISSION x
From mmmm yyyy To mmmm yyyy
xxxx
Table B-5
Page 2 of 2
TABLE B-5 - ANALYSIS OF ENTRIES IN ACCUMULATED DEPRECIATION
Row
No.
Description
(a)
0100 Motor vehicles
0110 Aircraft
0120 Tools and other work equipment
0150 Buildings
0160 Furniture
0180 Office equipment
0190 Company communications equipment
0200 General purpose computers
0210
Total Support Assets
0220 Non-digital switching
0235 Digital electronic switching – circuit
0237 Digital electronic switching – packet
0270
Total Central Office Switching
0280 Operator systems
0290 Radio systems
0305 Circuit equipment – electronic
0307 Circuit equipment – optical
0320
Total Central Office-Transmission
0330 Station apparatus
0340 Customer premises wiring
0350 Large private branch exchanges
0360 Public telephone terminal equipment
0370 Other terminal equipment
0380
Total Information Origination/Termination
0390 Poles
0400 Aerial cable
0410 Underground cable
0420 Buried cable
0430 Submarine & deep sea cable
0450 Intrabuilding network cable
0460 Aerial wire
0470 Conduit systems
0480
Total Cable and Wire Facilities
0490
Total Accumulated Depreciation
(Dollars in thousands)
CHARGES DURING THE YEAR
Retirements Retirements Cost of
Other
Ending
w/Traffic
w/o Traffic Removal Charges Balance
(f)
(g)
(h)
(i)
(j)
FCC 43-02 – Rep. Def. - Form
December 2007
Page 18 of 61
ARMIS USOA Report
Company: xxxxxxxxxxxxxxxxxxxxxxxxxxx
Study Area: xxxxxxxxxxxxxxxxxxxxxx
Period:
COSA:
xxxxx Version
SUBMISSION x
From mmmm yyyy To mmmm yyyy
xxxx
Table B-6
Page 1 of 1
TABLE B-6 - SUMMARY OF INVESTMENT AND ACCUMULATED DEPRECIATION BY JURISDICTION
Row
No.
Description
(a)
(Dollars in thousands)
Telephone Plant Before Amortizable Assets (Accounts 2110 through 2441)
Telephone
Telephone Telephone
Other Telephone
Plant
Telephone
Plant
Plant
Charges
Plant
Beginning
Plant
Retirements Retirements
and
Ending
Balance
Additions
w/Traffic
w/o Traffic Credits
Balance
(b)
(c)
(d)
(e)
(f)
(g)
EXAMPLE:
0110 Alabama
0910 Total
(See State Row Numbers and Codes Reference Table for the row numbers and state codes applicable to your filing.)
Row
No.
EXAMPLE:
0110 Alabama
0910 Total
Description
(a)
Accumulated Depreciation (Account 3100)
Other
Charges
Beginning Depreciation Gross
Cost of
and
Ending
Balance
Accruals
Salvage Removal Credits Balance
(h)
(i)
(j)
(k)
(l)
(m)
Beginning
Ratio
(n)
Ending
Ratio
(o)
FCC 43-02 – Rep. Def. - Form
December 2007
Page 19 of 61
ARMIS USOA Report
Company: xxxxxxxxxxxxxxxxxxxxxxxxxxx
Study Area: xxxxxxxxxxxxxxxxxxxxxx
Period:
COSA:
xxxxx Version
SUBMISSION x
From mmmm yyyy To mmmm yyyy
xxxx
Table B-7
Page 1 of 1
TABLE B-7 - BASES OF CHARGES FOR DEPRECIATION
Row
No.
Classification
(a)
Plant
Account
(b)
(Dollars in thousands)
(Method)
Whole or
Name of Class or Remaining
Life
Subclass of Plant
Life
Years
(c)
(d)
(e)
Depreciation
Net
Salvage
(%)
(f)
Accumulated
(%)
(g)
Rate
(%)
(h)
N/A
N/A
N/A
EXAMPLE:
0110 Alabama
0110 Alabama
0110 Alabama
0110 Alabama
0110 Alabama
0110 Alabama
0110 Alabama
0110 Alabama
0110 Alabama
0115 Total
N/A
N/A
N/A
N/A
(Use a separate page for reporting each jurisdiction.)
(See State Row Numbers and Codes Reference Table for the row numbers and state codes applicable to your filing.)
Account 6561
Row
No.
Classification
(a)
Plant
Account
(b)
Name of Class or
Subclass of Plant
(c)
N/A
N/A
Expensed
Amount
(i)
Amortized
Amount
(j)
Average
Plant
Balance
(k)
Composite
Rate
(%)
(l)
N/A
N/A
EXAMPLE:
0110 Alabama
0110 Alabama
0110 Alabama
0110 Alabama
0110 Alabama
0110 Alabama
0110 Alabama
0110 Alabama
0110 Alabama
0115 Total
(Use a separate page for reporting each jurisdiction.)
(See State Row Numbers and Codes Reference Table for the row numbers and state codes applicable to your filing.)
FCC 43-02 – Rep. Def. - Form
December 2007
Page 20 of 61
ARMIS USOA Report
Company: xxxxxxxxxxxxxxxxxxxxxxxxxxx
Study Area: xxxxxxxxxxxxxxxxxxxxxx
Period:
COSA:
xxxxx Version
SUBMISSION x
From mmmm yyyy To mmmm yyyy
xxxx
Table B-10
Page 1 of 1
TABLE B-10 - ACCOUNTS PAYABLE TO AFFILIATES
(Dollars in thousands)
ACTIVITY DURING YEAR
Row
No.
Classification
(a)
Name of Affiliate
(b)
Balance at
Beginning
of the Year
(c)
Gross
Debits
(d)
Gross
Credits
(e)
Balance at
End of
the Year
(f)
*****
*****
*****
*****
*****
0101 Payable To
0102 Payable To
0103 Payable To
0104 Payable To
0105 Payable To
0106 Payable To
0107 Payable To
0108 Payable To
0109 Payable To
****
*****
0150 Payable To
0160 Total
****Denotes missing rows.
N/A
FCC 43-02 – Rep. Def. - Form
December 2007
Page 21 of 61
ARMIS USOA Report
Company: xxxxxxxxxxxxxxxxxxxxxxxxxxx
Study Area: xxxxxxxxxxxxxxxxxxxxxx
Period:
COSA:
xxxxx Version
SUBMISSION x
From mmmm yyyy To mmmm yyyy
xxxx
Table I-1
Page 1 of 3
TABLE I-1 - INCOME STATEMENT ACCOUNTS
Row/
Acct. No.
(Dollars in thousands)
Account Title
(a)
5001
5040
5060
520
REVENUE ACCOUNTS
Local Network Services Revenues
Basic area revenue
Private line revenue
Other basic area revenue
Local Network Services Revenues
5081
5082
5083
522
Network Access Services Revenues
End user revenue
Switched access revenue
Special access revenue
Network Access Services Revenues
5100
Long distance message revenue
5230
526
527
Miscellaneous Revenues
Directory revenue
Miscellaneous revenue
Total Miscellaneous Revenues
5280
5300
530
Nonregulated operating revenue
Uncollectible revenue
Total Operating Revenues
615
625
635
6110
EXPENSE ACCOUNTS
Plant Specific Operations
Account 6112 – Motor vehicles expense
Account 6113 – Aircraft expense
Account 6114 – Tools and other work equipment expense
Network Support Expenses
6121
6122
6123
6124
6120
Land & building expense
Furniture and artworks expense
Office equipment expense
General purpose computers expense
General Support Expenses
6211
6212.1
6212.2
6212
6210
Non-digital switching expense
Circuit switching expense
Packet switching expense
Digital electronic switching expense
Central Office Switching Expenses
6220
Operator systems expense
6231
6232.1
6232.2
6232
6230
Radio systems expense
Electronic circuit expense
Optical circuit expense
Circuit equipment expense
Central Office Transmission Expenses
6311
6341
6351
6362
6310
Station apparatus expense
Large private branch exchanges expense
Public telephone terminal equipment expense
Other terminal equipment expense
Information Origination/Termination Expenses
Amount
(b)
FCC 43-02 – Rep. Def. - Form
December 2007
Page 22 of 61
ARMIS USOA Report
Company: xxxxxxxxxxxxxxxxxxxxxxxxxxx
Study Area: xxxxxxxxxxxxxxxxxxxxxx
Period:
COSA:
xxxxx Version
SUBMISSION x
From mmmm yyyy To mmmm yyyy
xxxx
Table I-1
Page 2 of 3
TABLE I-1 - INCOME STATEMENT ACCOUNTS
Row/
Acct. No.
6411
6421
6422
6423
6424
6426
6431
6441
6410
650
(Dollars in thousands)
Account Title
(a)
Poles expense
Aerial cable expense
Underground cable expense
Buried cable expense
Submarine and deep sea cable expense
Intrabuilding network cable expense
Aerial wire expense
Conduit systems expense
Cable and Wire Facilities Expenses
Total Plant Specific Operations Expenses
6511
665
6510
6531
6532
6533
675
685
6530
6540
6561
6562
6563
6564
6565
6560
690
Plant Nonspecific Operations
PHFTU expense
Account 6512 - Provisioning expense
Other Property, Plant and Equipment Expenses
Power expense
Network administration expense
Testing expense
Account 6534 - Plant operation administration expense
Account 6535 - Engineering expense
Network Operations Expenses
Access expense
Depreciation-TPIS expense
Depreciation-PHFTU expense
Amortization-tangible expense
Amortization-intangible expense
Amortization-other expense
Depreciation & Amortization Expenses
Total Plant Nonspecific Operations Expenses
6611
6613
6610
Customer Operations
Product management and sales expense
Product advertising expense
Marketing Expenses
6621
6622
6623
6620
700
Call completion expense
Number services expense
Customer services expense
Service Expenses
Total Customer Operations Expenses
6720
6790
710
General & Administrative
Provision for uncollectible notes receivable
Total Corporate Operations Expenses
720
Total Operating Expenses
730
Income Before Other Operating Items and Taxes
Amount
(b)
FCC 43-02 – Rep. Def. - Form
December 2007
Page 23 of 61
ARMIS USOA Report
Company: xxxxxxxxxxxxxxxxxxxxxxxxxxx
Study Area: xxxxxxxxxxxxxxxxxxxxxx
Period:
COSA:
xxxxx Version
SUBMISSION x
From mmmm yyyy To mmmm yyyy
xxxx
Table I-1
Page 3 of 3
TABLE I-1 - INCOME STATEMENT ACCOUNTS
Row/.
Acct. No.
(Dollars in thousands)
Account Title
(a)
7100
Other operating income and expenses
7210
7220
7230
7240
7250
7200
Operating Taxes
Operating investment tax credits-net
Operating federal income taxes
Operating state and local income taxes
Operating other taxes
Provision for deferred operating income taxes-net
Operating Taxes
7300
7400
7500
7600
7910
7990
790
Nonoperating income and expense
Nonoperating taxes
Interest and related items
Extraordinary items
Income effects of jurisdictional ratemaking differences-net
Nonregulated net income
Net Income
830
Total number of employees at the end of the year
840
Number of full-time employees
850
Number of part-time employees
860
Total Compensation for the year
Amount
(b)
FCC 43-02 – Rep. Def. - Form
December 2007
Page 24 of 61
ARMIS USOA Report
Company: xxxxxxxxxxxxxxxxxxxxxxxxxxx
Study Area: xxxxxxxxxxxxxxxxxxxxxx
Period:
COSA:
xxxxx Version
SUBMISSION x
From mmmm yyyy To mmmm yyyy
xxxx
Table I-2
Page 1 of 1
TABLE I-2 - ANALYSIS OF SERVICES PURCHASED FROM OR SOLD TO AFFILIATES
Row
No.
A.
Classification
(a)
(Dollars in thousands)
Fully
Fair
Distributed Market
Name of Affiliate
Cost
Value
(b)
(c)
(cc)
Tariff
Rate
(d)
Publicly
Filed
Agreements
(dd)
Prevailing
Market
Price
(e)
Total
Purchase/
Sales
(f)
ANALYSIS OF SERVICES PURCHASED FROM AFFILIATES
0101 Service Purchased
0102 Service Purchased
0103 Service Purchased
0104 Service Purchased
0105 Service Purchased
****
*****
*****
*****
*****
*****
*****
*****
*****
*****
*****
*****
*****
*****
*****
0138 Service Purchased
0139 From All Others
N/A
0140 Total Purchases
N/A
B.
ANALYSIS OF SERVICES SOLD TO AFFILIATES
0201 Service Sold
0202 Service Sold
0203 Service Sold
0204 Service Sold
0205 Service Sold
****
*****
*****
0238 Service Sold
0239 From All Others
N/A
0240 Total Sales
****Denotes missing rows.
N/A
FCC 43-02 – Rep. Def. - Form
December 2007
Page 25 of 61
ARMIS USOA Report
Company: xxxxxxxxxxxxxxxxxxxxxxxxxxx
Study Area: xxxxxxxxxxxxxxxxxxxxxx
Period:
COSA:
xxxxx Version
SUBMISSION x
From mmmm yyyy To mmmm yyyy
xxxx
Table I-6
Page 1 of 1
TABLE I-6 - SPECIAL CHARGES
(Dollars in thousands)
Row
No.
Classification
(a)
0100 Lobbying Expenses
Particulars
(b)
Amount
(c)
N/A
OTHER SPECIAL CHARGES
0200 Membership Fees and Dues
N/A
ABANDONED CONSTRUCTION PROJECTS AMOUNTING TO $500,000 OR MORE
0210 Name of Project
0211 Name of Project
****
*****
0219 Total Abandoned Construction Projects
Amounting to $500,000 or more
*****
0220 Telecommunications Plant Acquisition
Adjustments
N/A
*****
N/A
PENALTIES AND FINES AMOUNTING TO $500,000 OR MORE
0230 Name of Penalty and/or Fine
0231 Name of Penalty and/or Fine
****
*****
0239 Total Penalties and Fines
Amounting to $500,000 or more
*****
0240 Charitable, Social or Other
Community Welfare
N/A
0250 All Other Special Charges
N/A
0260
N/A
Total of Other Special Charges
0270
Total
****Denotes missing rows.
N/A
N/A
*****
FCC 43-02 – Rep. Def. - Form
December 2007
Page 26 of 61
ARMIS USOA Report
Company: xxxxxxxxxxxxxxxxxxxxxxxxxxx
Study Area: xxxxxxxxxxxxxxxxxxxxxx
Period:
COSA:
xxxxx Version
SUBMISSION x
From mmmm yyyy To mmmm yyyy
xxxx
Table I-7
Page 1 of 3
TABLE I-7 - DONATIONS OR PAYMENTS FOR SERVICES RENDERED BY
PERSONS OTHER THAN EMPLOYEES
Row
No.
Nature of Service
(a)
(Dollars in thousands)
Name of Recipient
(b)
Amount
(c)
ADVERTISING AND INFORMATION SERVICES - EXCEEDING $1,000,000
0201 Name of Advertising and Information Service
0202 Name of Advertising and Information Service
0203 Name of Advertising and Information Service
****
*****
0599 Total Advertising and Information Services
Exceeding $1,000,000
*****
*****
N/A
AUDIT AND ACCOUNTING SERVICES - EXCEEDING $500,000
0601 Name of Audit and Accounting Service
0602 Name of Audit and Accounting Service
0603 Name of Audit and Accounting Service
****
*****
0699 Total Audit and Accounting Services
Exceeding $500,000
*****
*****
N/A
CLERICAL AND OFFICE SERVICES - EXCEEDING $1,000,000
0701 Name of Clerical and Office Service
0702 Name of Clerical and Office Service
0703
Name of Clerical and Office Service
****
*****
0799 Total Clerical and Office Services
Exceeding $1,000,000
*****
*****
N/A
COMPUTER AND DATA PROCESSING SERVICES - EXCEEDING $1,000,000
0801 Name of Computer and Data Processing Service
0802 Name of Computer and Data Processing Service
****
*****
0899 Total Computer and Data Processing
Services Exceeding $1,000,000
*****
N/A
*****
FCC 43-02 – Rep. Def. - Form
December 2007
Page 27 of 61
ARMIS USOA Report
Company: xxxxxxxxxxxxxxxxxxxxxxxxxxx
Study Area: xxxxxxxxxxxxxxxxxxxxxx
Period:
COSA:
xxxxx Version
SUBMISSION x
From mmmm yyyy To mmmm yyyy
xxxx
Table I-7
Page 2 of 3
TABLE I-7 – DONATIONS OR PAYMENTS FOR SERVICES RENDERED BY
PERSONS OTHER THAN EMPLOYEES
Row
No.
Nature of Service
(a)
(Dollars in thousands)
Name of Recipient
(b)
Amount
(c)
CONSULTING AND RESEARCH SERVICES – EXCEEDING $500,000
0901 Name of Consulting and Research Service
0902 Name of Consulting and Research Service
0903 Name of Consulting and Research Service
****
*****
1299 Total Consulting and Research Services
Exceeding $500,000
*****
*****
N/A
FINANCIAL SERVICES – EXCEEDING $500,000
1301 Name of Financial Service
1302 Name of Financial Service
1303 Name of Financial Service
****
*****
1399 Total Financial Services
Exceeding $500,000
*****
*****
N/A
LEGAL – EXCEEDING $500,000
1401 Name of Legal Service
1402 Name of Legal Service
1403 Name of Legal Service
****
*****
1499 Total Legal Services Exceeding $500,000
*****
*****
N/A
MEMBERSHIP FEES AND DUES – EXCEEDING $50,000
1501 Name of Association
1502 Name of Association
****
*****
1599 Total Membership Fees and Dues
Exceeding $50,000
*****
*****
N/A
PERSONNEL SERVICES – EXCEEDING $1,000,000
1601 Name of Personnel Service
1602 Name of Personnel Service
****
*****
1699 Total Personnel Services
Exceeding $1,000,000
*****
N/A
*****
FCC 43-02 – Rep. Def. - Form
December 2007
Page 28 of 61
ARMIS USOA Report
Company: xxxxxxxxxxxxxxxxxxxxxxxxxxx
Study Area: xxxxxxxxxxxxxxxxxxxxxx
Period:
COSA:
xxxxx Version
SUBMISSION x
From mmmm yyyy To mmmm yyyy
xxxx
Table I-7
Page 3 of 3
TABLE I-7 - DONATIONS OR PAYMENTS FOR SERVICES RENDERED BY
PERSONS OTHER THAN EMPLOYEES
Row
No.
Nature of Service
(a)
(Dollars in thousands)
Name of Recipient
(b)
Amount
(c)
PRINTING AND DESIGN SERVICES – EXCEEDING $1,000,000
1701 Name of Printing and Design Service
1702 Name of Printing and Design Service
1703 Name of Printing and Design Service
****
*****
1799 Total Printing and Design Services
Exceeding $1,000,000
*****
*****
N/A
SECURITY SERVICES – EXCEEDING $1,000,000
1801 Name of Security Service
1802 Name of Security Service
1803 Name of Security Service
****
*****
1899 Total Security Services
Exceeding $1,000,000
*****
1900 Contributions
N/A
2000 Directory Services
****Denotes missing rows.
N/A
N/A
*****
FCC 43-02 – Report Definition – Table C-3
December 2007
Page 29 of 61
TABLE C-3 – RESPONDENT CORPORATE INFORMATION
GENERAL INSTRUCTIONS
This table displays information on the identity, state(s) of operation, the board of directors and
general officers of the carrier.
ROW INSTRUCTIONS
ROW
0010
Exact Name of Respondent – Enter the exact name of the carrier.
0020 through 0039
States of Operation – Enter the state or states in which the operating
company operates. Note: Include only those rows with data to be reported.
Director
0101 through 0199
Each of these rows is provided for entry of data associated with the board of
directors. Use one row for each director.
Officer
0201 through 0299
Each of these rows is provided for entry of data associated with officers.
Use one row for each officer.
COLUMN DESCRIPTIONS
COLUMN
(b)
Name/State – The following information should be entered in each of the
rows: Row 0010 – Name; Rows 0020 through 0039 – State; and Rows 0101
through 0299 – Name and address (City and State) of each person who was a
director or a general officer during the reporting period.
Columns (c) through (e) apply only to Rows 0101 through 0299.
(c)
Title and Department Over Which Jurisdiction is Exercised – Enter the title
and the department over which each officer exercised jurisdiction.
(d)
Term Expired or Current Term Will Expire – Enter the year, i.e., yyyy, the
term expired or the year the current term will expire for each director
reported in column (b). If a term has no expiration date, enter zeros, i.e.,
“0000”.
(e)
Served Continuously From – Enter from the first year to the last year, i.e.,
mm/dd/yyyy to mm/dd/yyyy, the length each officer or director reported in
column (b) has served continuously.
FCC 43-02 – Report Definition – Table C-5
December 2006
Page 30 of 61
TABLE C-5 - IMPORTANT CHANGES DURING THE YEAR
GENERAL INSTRUCTIONS
The purpose of this table is to disclose important changes during the reporting period of the carrier.
Give concise answers to each of the queries.
NOTICE: All carriers that file this table are required to electronically file a copy of the Annual
SEC Form 10-K Report (at the holding company level) with the FCC (see FCC ARMIS Reports
- Procedures, section G4). This requirement is in accordance with the Report and Order in
Comprehensive Review of the Accounting Requirements and ARMIS Reporting Requirements for
Incumbent Local Exchange Carriers: Phase I, CC Docket No. 99-253, FCC 00-78 (adopted
March 2, 2000).
ROW INSTRUCTIONS
ROW
Substantial Portions or All Property Sold
0210 through 0292
Each of these rows is provided for entry of data associated with substantial
portions or all property sold during the reporting period exceeding $500,000.
Use no more than three rows per item to give particulars if during the
reporting period a substantial portion or all of the property of the carrier was
sold, merged, or abandoned, including the location and territory covered. In
case of sale or merger, give the effective date, name and address of successor
company, and the consideration received.
Important Contracts or Agreements
1610.0
through 1793.1
Each of these rows is provided for entry of data associated with important
contracts and agreements entered into during the reporting period with (a)
common carriers (including carriers not subject to the Communications Act
of 1934, as amended), (b) with affiliated companies engaged in
manufacturing, research, or similar activities, and/or (c) with broadcasting
companies. Examples of the type contract or agreement that should be
included in this section are interconnection, unbundled network elements,
total service resale, collocation, and facilities-based. In addition, this also
includes renewals and modifications made to existing contracts and
agreements. Exclude documents relating solely to services provided under
effective FCC tariffs. Enter the required information in Columns (b) through
(e) for each contract or agreement listed in this section.
FCC 43-02 – Report Definition – Table C-5
December 2006
Page 31 of 61
Important Changes in Service and Rate Schedules
0401 through 0999
Each of these rows is provided for entry of data associated with important
changes in service and rate schedules during the reporting period exceeding
$500,000. Use one row per item.
COLUMN DESCRIPTIONS
COLUMN
(b)
Description/Identification - Enter the data being reported on Rows 0210
through 0292. For Rows 1610.0 through 1793.1, enter the identification of
the contract or agreement and name of the contracting party. Enter
‘Common Carrier’, ‘Affiliated Company’ or ‘Broadcasting Company’ as the
identification of the type of the company with whom the respondent has
entered into a contract and the name of the contracting party.
Columns (c) through (e) apply only to Rows 1610.0 through 1793.1.
(c)
Date - Enter the date of the contract, i.e., mm/dd/yyyy.
(d)
Description of the Contract - Enter a brief concise statement relative
to the contract or agreement. The statement should identify the type
of contract or agreement.
(e)
State - Enter the two letter state code for the location of the
contract or agreement
Columns (f) through (i) apply only to Rows 0401 through 0999.
(f)
Date of Change - Enter the effective date of the change, i.e., mm/dd/yyyy.
(g)
Description of Change - Enter a description of the change indicating whether
the change was an increase or decrease, the state in which the change
occurred, and the basis used in arriving at the amounts given in columns (h)
and (i).
(h)
Estimated Increase or Decrease in Annual Revenues - Enter the estimated
increase or decrease in annual revenues by reason of such change. A
decrease should be reported as a negative number and an increase should be
reported as a positive number.
(i)
Estimated Savings or Additional Cost to the Public - Enter the estimated
savings or additional cost to the public. The savings should be reported as a
positive number and an additional cost should be reported as a negative
number.
FCC 43-02 – Report Definition – Table B-1
December 2007
Page 32 of 61
TABLE B - 1 - BALANCE SHEET ACCOUNTS
GENERAL INSTRUCTIONS
Every row item is not described below. Those rows omitted from the following instructions are Part
32 accounts and the amounts entered for these accounts should be reported pursuant to our Part 32
Rules. The following descriptions apply to those rows that are summarizations or need further
clarification. Four digit row numbers indicate that there is a Part 32 account bearing the same
number and title. Unless otherwise indicated, three digit row numbers indicate that there is no
comparable Part 32 account.
ROW INSTRUCTIONS
Row
120
Total Noncash Current Assets - This amount equals the total of Rows/Accounts
1170 - 1171 + 1220.
130
Total Current Assets - This amount equals the total of Rows/Accounts 1120, 120,
1280 and 1350.
150
Total Noncurrent Assets - This amount equals the total of Rows/Accounts 1406
through 1500.
210
Total Plant - This amount equals the total of Rows/Accounts 2001 through 2007.
2110
Land and Support Assets - This amount equals the total of Rows/Accounts 2111
through 2124.
2212
Digital Electronic Switching - This amount equals the total of Rows/Accounts
2212.1 and 2212.2.
2210
Central Office Switching - This amount equals the total of Rows/Accounts 2211
and 2212.
2232
Circuit Equipment - This amount equals the total of Rows/Accounts 2232.1 and
2232.2.
2230
Central Office Transmission - This amount equals the total of Rows/Accounts
2231 and 2232.
2310
Information Origination/Termination - This amount equals the total of
Rows/Accounts 2311 through 2362.
2410
Cable and Wire Facilities - This amount equals the total of Rows/Accounts 2411
through 2441.
FCC 43-02 – Report Definition – Table B-1
December 2007
Page 33 of 61
240
Total Telecommunications Plant-in-Service (Before Amortizable Assets) - This
amount equals the total of Rows/Accounts 2110, 2210, 2220, 2230, 2310, and 2410.
2680
Amortizable Tangible Assets - This amount equals the total of Rows/Accounts 2681
and 2682.
2690
Intangibles - This amount equals the total of Rows/Accounts 2690.1 and 2690.2.
260
Total Telecommunications Plant-in-Service - This amount equals the total of
Rows/Accounts 240, 2680, and 2690. This amount must also equal Row/Account
2001.
340
Total Depreciation and Amortization - This amount equals the total of
Rows/Accounts 3100, 3200, 3300, and 3410.
350
Net Plant - This amount equals Row 210, Column (af) less Row 340 Column (b).
360
Total Assets - This amount equals the total of Rows/Accounts 130, 150, and 350.
410
Total Current Liabilities - This amount equals the total of Rows/Accounts 4000
through 4130.
430
Total Other Liabilities and Deferred Credits - This amount equals the total of
Rows/Accounts 4300 through 4370.
440
Total Stockholders' Equity - This amount equals the total of Rows/Accounts 4510
through 4550.
450
Total Liabilities and Stockholders' Equity - This amount equals the total of Rows
410 + 4200 + 430 + 440. This amount must also equal Row 360.
490
Retained Earnings (End of Year) - This amount equals the total of Rows 460 + 465
+ 480 - 470 - 475. This amount must also equal Row/Account 4550.
FCC 43-02 – Report Definition – Table B-1
December 2007
Page 34 of 61
COLUMN DESCRIPTIONS
Column
(b)
Amount - Enter the ending balance for the reporting period for each account
identified in Column (a).
(ab)
Beginning Balance - Enter the balance at the beginning of the reporting period for
each account identified in Column (aa). This amount should equal the ending
balance reported for the previous period. Otherwise, provide a footnote to explain
the discrepancy.
(ac)
Additions - Enter the amount representing plant added to each account during the
current reporting period. Transfers of and adjustments to plant made between
accounts for additions that occurred during the current reporting period are included
in this column. All adjustments made to plant that was placed in service or was
retired in prior reporting periods are included in Column (ae). All entries must be
positive.
(ad)
Retirements - Enter the amount representing plant retired from each account during
the current reporting period. Transfers of and adjustments to plant made between
accounts for retirements that occurred during the current reporting period are
included in this column. All adjustments made to plant that was placed in
service or was retired in prior reporting periods are included in Column (ae).
(ae)
Transfers/Adjustments - Enter the amount representing transfers of or adjustments to
plant that was placed in service or was retired in prior reporting periods.
(af)
Ending Balance - Enter each account balance at the close of the reporting period.
This amount equals Column (ab) plus Column (ac) plus Column (ae) less Column
(ad). This formula assumes that retirements and transfers to accounts are reported as
positive amounts. Any inverse amounts, e.g., "negative retirements" or transfers
from accounts, are reported as negative amounts.
FCC 43-02 – Report Definition – Table B-2
December 2007
Page 35 of 61
TABLE B-2 - STATEMENT OF CASH FLOWS
GENERAL INSTRUCTIONS
This table displays cash flows from the operating activities of the reporting carrier. All negative
numbers should be immediately preceded by a minus (-) sign. All amounts must be rounded to the
nearest thousand.
ROW INSTRUCTIONS
Row
0100
Net Income/Loss - Enter net income for the current reporting period as a positive
number. If it is a net loss, enter the amount as a negative number. This amount
must equal Row 790, Column (b), Table I-1.
0110
Depreciation and Amortization - Enter the amount for these accounts for the current
reporting period as a positive number. This amount must equal Row 6560, Column
(b), Table I-1.
0120
Provision for Losses for Accounts Receivable - Enter the amount for this account for
the current reporting period as a positive number. This amount must equal Row
5300, Column (b), Table I-1.
0130
Deferred Income Taxes-Net - If the sum of these accounts for the current reporting
period is a debit amount, enter that amount as a positive number. If the amount is a
credit amount, enter it as a negative number.
0140
Unamortized Investment Tax Credit-Net - If the amount for this account for the
current reporting period is a debit amount, enter that amount as a positive number. If
the amount is a credit amount, enter it as a negative number.
0150
Allowance for Funds Used During Construction - Enter the amount for this account
for the current reporting period as a negative number.
0160
Net Change in Operating Receivables - If the sum of the balances of these accounts
increased during the current reporting period, enter the change as a negative number.
If it decreased, enter the change as a positive number.
0170
Net Change in Materials, Supplies and Inventories - If the balance in these accounts
increased for the current reporting period, enter the change as a negative number. If
it decreased, enter the change as a positive number.
0180
Net Change in Operating Payables and Accrued Liabilities - If the sum of the
balances in these accounts increased during the current reporting period, enter the
amount of change as a positive number. If this amount decreased, enter it as a
negative number.
FCC 43-02 – Report Definition – Table B-2
December 2007
Page 36 of 61
0190
Net Change in Other Assets and Deferred Charges - If the sum of the balances in
these accounts increased during the current reporting period, enter the amount of the
change as a negative number. If that amount decreased, enter this change as a
positive number.
0200
Net Change in Other Liabilities and Deferred Credits - If the sum of the balances in
these accounts increased during the current reporting period, enter the amount of the
change as a positive number. If that amount decreased, enter the change as a
negative number.
0210
Other - If the net of all other adjustments resulted in a cash inflow, enter the amount
as a positive number. If it resulted in a cash outflow, enter the amount as a negative
number.
0220
Total Adjustments - Enter the total of Rows 0110 through 0210.
0230
Net Cash Provided by/Used in Operating Activities - Enter the sum of Rows 0100
and 0220.
0240
Construction/Acquisition of Property, Plant and Equipment - Enter the amount used
for construction or acquisition of property, plant or equipment, net of AFUDC,
during the current reporting period as a negative number.
0250
Proceeds from Disposal of Property, Plant and Equipment - If the net proceeds
received during the current reporting period resulted in a net cash inflow, enter the
amount as a positive number. If this resulted in a net cash outflow, enter the amount
as a negative number.
0260
Investments in and Advances to Affiliates - Enter investments in and advances to
affiliates for the current reporting year as a negative number.
0270
Proceeds from Repayment of Advances - Enter the proceeds received during the
current reporting period as a positive number.
0280
Other Investing Activities - If these activities result in a net cash inflow for the
current reporting year, enter the amount as a positive number. If they result in a net
cash outflow, enter the amount as a negative number.
0290
Net Cash Provided by/Used in Investing Activities - Enter the sum of Rows 0240
through 0280.
0300
Net Increase/Decrease in Short-Term Debt - Enter a net increase in short-term debt,
having maturities of less than three months, as a positive number. Enter a net
decrease as a negative number.
0310
Advances from Affiliates - Enter the advances received during the current reporting
period as a positive number.
FCC 43-02 – Report Definition – Table B-2
December 2007
Page 37 of 61
0320
Repayment of Advances from Affiliates - Enter advances repaid during the current
reporting period as a negative number.
0330
Proceeds from Long-Term Debt - Enter the proceeds received from long-term debt
during the current reporting period as a positive number.
0340
Repayment of Long-Term Debt - Enter repayment of long-term debt for the current
reporting period as a negative number.
0350
Payment of Capital Lease Obligations - Enter payments of capital lease obligations
for the current reporting period as a negative number.
0360
Proceeds from Issue of Common Stock/Equity Investment from Parent - Enter the
proceeds received from the issue of stock, or from investment by the parent, during
the current reporting period as a positive number.
0370
Repurchase of Treasury Shares - Enter the cost of treasury shares repurchased during
the current reporting period as a negative number.
0380
Dividends Paid - Enter the amount of dividends paid during the current reporting
period as a negative number.
0390
Other Financing Activities - If these activities for the current reporting period result
in a net cash inflow, enter the amount as a positive number. If they result in a net
cash outflow, enter the amount as a negative number.
0400
Net Cash Provided by Financing Activities - Enter the total of Rows 0300 through
0390.
0410
Effect of Exchange Rate Changes on Cash - Enter the effect (in dollars) of exchange
rate changes on cash balances held in foreign currencies. If this amount increased
cash, enter it as a positive number. If the amount decreased cash, enter it as a
negative number.
0420
Net Increase/Decrease in Cash and Cash Equivalents - Enter the sum of Rows 0230,
0290, 0400, and 0410.
0430
Cash and Cash Equivalents at Beginning of Period - Enter the amount of cash and
cash equivalents at the beginning of the current reporting period as a positive
number.
0440
Cash and Cash Equivalents at End of Period - Enter the sum of Rows 0420, and
0430 This amount equals Row 1120, Column (b), Table B-1.
FCC 43-02 – Report Definition – Table B-2
December 2007
COLUMN DESCRIPTIONS
COLUMN
(b)
Amount - Enter the amounts for rows in this column.
(c)
Amount - Enter the amounts for rows in this column.
Page 38 of 61
FCC 43-02 – Report Definition – Table B-3
December 2007
Page 39 of 61
TABLE B-3 - INVESTMENTS IN AFFILIATES AND OTHER COMPANIES
GENERAL INSTRUCTIONS
This table displays the amount of carrier investment in affiliated companies accounted for under the
"equity method", the amount of carrier investment in affiliated companies under the "cost method",
and carrier investment in nonaffiliated companies. All amounts must be rounded to the nearest
thousand dollars.
ROW INSTRUCTIONS
ROW
0101 through 0128
Each of these Rows is provided for the entry of data associated with carrier
investment in affiliated companies under the "equity method." Use one Row
for each affiliate, in descending order by amount of investment. Enter data
in only those Rows for which the reporting carrier has investment in an
affiliate. If the carrier has investment in fewer than 28 affiliates, the
remaining Rows (including Row 0129) may be left blank.
0129
All Other Investments - Enter the total amount of remaining investments, if
any, associated with carrier investment in affiliated companies under the
"equity method." This Row is to be used only if Rows 0101 through 0128
do not provide enough space for all of the reporting carrier's investments in
affiliates under the "equity method".
0130
Total-Equity Method - The total of Rows 0101 through 0129.
0201 through 0228
Each of these rows is provided for the entry of data associated with carrier
investment in affiliated companies under the "cost method." Use one row for
each affiliate, in descending order by amount of investment. Enter data in
only those rows for which the reporting carrier has investment in an affiliate.
If the carrier has investment in fewer than 28 affiliates, the remaining rows
(including Row 0229) may be left blank.
0229
All Other Investments - Enter the total amount of remaining investments, if
any, associated with carrier investment in affiliated companies under the
"cost method." This row is to be used only if Rows 0201 through 0228 do
not provide enough space for all of the reporting carrier's investments in
affiliates under the "cost method."
0230
Total-Cost Method - The total of Rows 0201 through 0229.
0240
Total Affiliates - The sum of Rows 0130 and 0230.
0250
Non-affiliates - Enter the aggregate amount of investment in non-affiliates.
0260
Total Investment - The sum of Rows 0240 and 0250.
FCC 43-02 – Report Definition – Table B-3
December 2007
Page 40 of 61
COLUMN DESCRIPTIONS
COLUMN
Each of these columns is provided for entry of data on Rows 0101 through 0260.
Investment in Affiliated and Nonaffiliated Companies - Investments as defined in Section
32.1410 (a) through (e) of the Commission’s Rules.
(b)
Company Name - The name of the company in which the reporting carrier
has investments.
(c)
Common - This column reflects the end-of-year balance of investment in
common stock.
(d)
Preferred - This column reflects the end-of-year balance of investment in
preferred stock.
(e)
Advances - This column reflects the end-of-year balance of advances and
special deposits of cash for more than one year from the date of deposit.
(f)
Long-term Debt - This column reflects the end-of-year balance of long- term
debt issued to other companies.
(g)
Adjustments - This column reflects adjustments made for undistributed
earnings or losses during the reporting period.
(h)
Net - The net amount of Columns (c) through (g).
Temporary Investments - Investments as defined in Section 32.1120 (e) of the Commission’s
Rules.
(i)
Beginning Balance - The appropriate portion of the balance of temporary
investments (Part 32.1120 (e)) at the beginning of the reporting period for
each row item.
(j)
Gross Debits - The gross amount of debits to temporary investments (Part
32.1120 (e)) during the reporting period for each row item.
(k)
Gross Credits - The gross amount of credits to temporary investments (Part
32.1120 (e)) during the reporting period for each row item.
(l)
Net - Column (i) plus Column (j) less Column (k).
FCC 43-02 – Report Definition – Table B-3
December 2007
Page 41 of 61
Account 1170 - Receivables as defined in Section 32.1170 of the Commission’s Rules.
(m)
Beginning Balance - The appropriate portion of the balance of Account 1170
at the beginning of the reporting period for each row item.
(n)
Gross Debits - The gross amount of debits to Account 1170 during the
reporting period for each row item.
(o)
Gross Credits - The gross amount of credits to Account 1170 during the
reporting period for each row item.
(p)
Net - Column (m) plus Column (n) less Column (o).
(q)
Total - The sum of Columns (h), (l), and (p).
FCC 43-02 – Report Definition – Table B-4
December 2007
Page 42 of 61
TABLE B-4 - ANALYSIS OF ASSETS PURCHASED FROM OR SOLD TO AFFILIATES
GENERAL INSTRUCTIONS
This table displays data regarding the purchase of assets from, and the sale of assets to, affiliates.
All dollar amounts must be rounded to the nearest thousand dollars.
ROW INSTRUCTIONS
ROW
0101 through 0138
Each of these rows is provided for the entry of data associated with the
purchase of assets from affiliates. Use one row for each affiliate, in
descending order of the amount of purchases from each affiliate. Enter data
in only those rows for which the reporting carrier has purchased assets from
an affiliate. If the carrier has purchased assets from less than 38 affiliates,
the remaining rows (including Row 0139) may be left blank.
0139
Purchases From All Other Affiliates - Enter the total amount of remaining
purchases, if any, from affiliates in this row. This row is to be used only if
Rows 0101 through 0138 do not provide enough space for all of the
reporting carrier's affiliates from whom purchases were made during the
reporting period.
0140
Total Purchases - The total of Rows 0101 through 0139.
0201 through 0238
Each of these rows is provided for the entry of data associated with the sale
of assets to affiliates. Use one row for each affiliate, in descending order of
the amount of sales to each affiliate. Enter data in only those rows for which
the reporting carrier has sold assets to an affiliate. If the carrier has sold
assets to less than 38 affiliates, the remaining rows (including Row 0239)
may be left blank.
0239
Sales To All Other Affiliates - Enter the total amount of remaining sales, if
any, from affiliates in this row. This row is to be used only if Rows 0201
through 0238 do not provide enough space for all of the reporting carrier's
affiliates from whom purchases were made during the reporting period.
0240
Total Sales - The total of Rows 0201 through 0239.
FCC 43-02 – Report Definition – Table B-4
December 2007
Page 43 of 61
COLUMN DESCRIPTIONS
COLUMN
(b)
Name of Affiliate - Enter the names of the affiliates from whom assets were
purchased totalling $100,000 or more in Rows 0101 through 0138 and to
whom assets were sold totalling $100,000 or more in Rows 0201 through
0238.
(c)
Net Book Cost - Enter the amount of assets purchased from affiliates at net
book cost in Rows 0101 through 0139 and assets sold to affiliates at net book
cost in Rows 0201 through 0239, pursuant to Section 32.27(b).
(d)
Fair Market Value - Enter the amount of assets purchased from affiliates at
fair market value in Rows 0101 through 0139 and assets sold to affiliates at
fair market value in Rows 0201 through 0239, pursuant to Section 32.27(b).
(e)
Tariff - Enter the amount of assets purchased from affiliates under tariffed
rates in Rows 0101 through 0139 and assets sold to affiliates at fair market
value in Rows 0201 through 0239, pursuant to Section 32.27(b).
(ee)
Publicly Filed Agreements - Enter the amount of assets purchased from
affiliates at rates appearing in agreements filed with a state commission in
Rows 0101 through 0139 and sold to affiliates at rates appearing in
agreements filed with a state commission in Rows 0201 through 0239,
pursuant to Sections 32.27(b) and (d).
(f)
Prevailing Market Price - Enter the amount of assets purchased from
affiliates at the prevailing market price in Rows 0101 though 0139 and sold
to affiliates at the prevailing market price in Rows 0201 through 0239,
pursuant to Sections 32.27(b) and (d).
(g)
Total Purchases/Sales - Enter the total of Columns (c), (d), (e), (ee), and (f).
FCC 43-02 – Report Definition – Table B-5
December 2007
Page 44 of 61
TABLE B-5 - ANALYSIS OF ENTRIES IN ACCUMULATED DEPRECIATION
GENERAL INSTRUCTIONS
This table displays the activities during the current reporting period in the accumulated depreciation
account. The carrier will report the accumulated depreciation for each class of depreciable
telecommunications plant maintained in subsidiary record categories in Account 3100. (See Section
32.3000(a) of Part 32 of the Rules.) All amounts must be rounded to the nearest thousand dollars.
ROW INSTRUCTIONS
ROW
0100
Motor vehicles - Enter the amount for this category.
0110
Aircraft - Enter the amount for this category.
0120
Tools and other work equipment - Enter the amount for this category.
0150
Buildings - Enter the amount for this category.
0160
Furniture - Enter the amount for this category.
0180
Office equipment - Enter the amount for this category.
0200
General purpose computers - Enter the amount for this category.
0210
Total Support Assets - Enter the total of Rows 0100 through 0200.
0220
Non-digital switching - Enter the amount for this category.
0235
Digital electronic switching - circuit - Enter the amount for this category.
0237
Digital electronic switching - packet - Enter the amount for this category.
0270
Total Central Office Switching - Enter the total of Rows 0220 through 0237.
0280
Operator systems - Enter the amount for this category.
0290
Radio systems - Enter the amount for this category.
0305
Circuit equipment - electronic - Enter the amount for this category.
0307
Circuit equipment - optical - Enter the amount for this category.
0320
Total Central Office-Transmission - Enter the total of Rows 0290 through 0307.
FCC 43-02 – Report Definition – Table B-5
December 2007
Page 45 of 61
0330
Station apparatus - Enter the amount for this category.
0340
Customer premises wiring - Enter the amount for this category.
0350
Large private branch exchanges - Enter the amount for this category.
0360
Public telephone terminal equipment - Enter the amount for this category.
0370
Other terminal equipment - Enter the amount for this category.
0380
Total Information Origination/Termination - Enter the total of Rows 0330
through 0370.
0390
Poles - Enter the amount for this category.
0400
Aerial cable - Enter the amount for this category.
0410
Underground cable - Enter the amount for this category.
0420
Buried cable - Enter the amount for this category.
0430
Submarine & deep sea cable - Enter the amount for this category.
0450
Intrabuilding network cable - Enter the amount for this category.
0460
Aerial wire - Enter the amount for this category.
0470
Conduit Systems - Enter the amount for this category.
0480
Total Cable and Wire Facilities - Enter the total of Rows 0390 through 0470.
0490
Total Accumulated Depreciation - Enter the total of Rows 0210, 0270, 0280, 0320,
0380, and 0480.
FCC 43-02 – Report Definition – Table B-5
December 2007
Page 46 of 61
COLUMN DESCRIPTIONS
COLUMN
(b)
Beginning of the Year Balance - Enter the balance at the beginning of the year for
each row.
CREDITS DURING THE YEAR
(c)
Accruals - Enter the amount of the accumulated depreciation charged to Account
6561.
(d)
Salvage - Enter the amount of salvage and insurance associated with plant retired for
each row.
(e)
Other Credits - Enter the amount of total other credits to accumulated depreciation
associated with any other items. Note: Adjustments booked during the reporting
period that correct activities booked in a prior period should be included in this
column.
CHARGES DURING THE YEAR
(f)
Retirements With Traffic - Enter the amount charged to accumulated depreciation
associated with plant retired with traffic for each row. Note: This column is
only used to reflect the sale of depreciable property with traffic. Enter only
the estimated amount of accrued depreciation. The remaining undepreciated
plant value is reported in Account 7300, Nonoperating income and expense.
(g)
Retirements Without Traffic - Enter the amount charged to accumulated
depreciation associated with plant retired without traffic for each row.
(h)
Cost of Removal - Enter the amount of cost of removal of plant retired for each row.
(i)
Other Charges - Enter the amount of total other charges to accumulated depreciation
associated with any other item. Note: Adjustments booked during the reporting
period that correct activities booked in a prior period should be included in this
column.
(j)
Ending Balance - Enter the total of Columns (b)+(c)+(d)+(e) minus Columns
(f)+(g)+(h)+(i) as the end of year balance for each row.
FCC 43-02 – Report Definition – Table B-6
December 2007
Page 47 of 61
TABLE B-6 - SUMMARY OF INVESTMENT AND ACCUMULATED DEPRECIATION
BY JURISDICTION
GENERAL INSTRUCTIONS
This table displays the plant investment for the current reporting period and its associated
accumulated depreciation by jurisdiction. This does not include amortizable assets, amortized
tangibles or intangibles. All amounts must be rounded to the nearest thousand, except ratios which
are to be rounded to two decimal places.
ROW INSTRUCTIONS
Each row represents a state, district or territory in which the reporting company has plant facilities.
Include only those rows with data to be reported, but complete every item in those rows. Include a
row for total company data, even if there is only one state row. See the State Row Numbers and
Codes Reference Table for assigned row numbers and codes.
COLUMN DESCRIPTIONS
COLUMN
(a)
Description - Enter the name of one of the fifty U.S. states or one of the following: District
of Columbia, Puerto Rico, Virgin Islands, or Total.
TELEPHONE PLANT BEFORE AMORTIZABLE ASSETS (Accounts 2110 through 2441)
(b)
Beginning Balance - Enter the balance at the beginning of the year for each row reported.
(c)
Telephone Plant Additions - Enter the amount of telecommunications plant additions for
each row reported. Note: All entries must be positive, use Column (f) to report all
transfers or adjustments that have been charged to the plant accounts.
(d)
Telephone Plant Retirements With Traffic - Enter the amount of telecommunications plant
retired with traffic as appropriate for each row reported.
(e)
Telephone Plant Retirements Without Traffic - Enter the amount of telecommunications
plant retired without traffic for each row reported.
(f)
Other Charges and Credits - Enter the net amount of other charges and credits to the
telecommunications plant for the year for each row reported. The net debit amount shall be
reported as a positive amount and the net credit amount as a negative amount. Note:
Adjustments booked during the reporting period that correct activities booked in a prior
period should be included in this column.
FCC 43-02 – Report Definition – Table B-6
(g)
December 2007
Page 48 of 61
Telephone Plant Ending Balance - Enter the total of (b) and (c) less (d) and (e) plus (f) as the
end of year balance of telecommunications plant in service for each row reported.
Note: Columns (b) and (g) above must agree with Columns (ab) and (af) of Row 240,
Table B-1.
ACCUMULATED DEPRECIATION (Account 3100)
(h)
Beginning Balance - Enter the balance at the beginning of the year of accumulated
depreciation for each row reported.
(i)
Depreciation Accruals - Enter the amount of depreciation accruals for the year for each row
reported. This column excludes amounts amortized for small value items now being
expensed.
(j)
Gross Salvage - Enter the amount of gross salvage for telecommunications plant-in-service
at the end of the year for each row reported.
(k)
Cost of Removal - Enter the amount of cost of removal for telecommunications plant-inservice at the end of the year for each row reported.
(l)
Other Charges and Credits - Enter the net amount of other credits and debits, including
retirements, to accumulated depreciation for each row reported. This column includes
amounts amortized for small value items now being expensed. The net credit amount shall
be reported as a positive amount and the net debit amount as a negative amount. Note:
Adjustments booked during the reporting period that correct activities booked in a prior
period should be included in this column.
(m)
Accumulated Depreciation Ending Balance - Enter the total of Columns (h) + (i) + (j) - (k) +
(l) as the end of year balance for each row reported. Note: Column (m) must agree with
Table B-1, Row 3100, Column (b); Table B-5, Row 0490, Column (j); and 43-03, Table I,
Row 3100, Column (b).
(n)
Beginning Accumulated Depreciation Ratio - Enter the ratio of Column (h) to Column (b) as
the accumulated depreciation ratio at the beginning of the year. Calculate to the nearest
thousand then multiply by 100 and round to two decimal places. e.g., .3716 would be
reported as 37.16.
(o)
Ending Accumulated Depreciation Ratio - Enter the ratio of Column (m) to Column (g) as
the accumulated depreciation ratio at the end of the year. The ratio shall be multiplied by
100 and rounded to two decimal places. e.g., .3716 percent should be entered as 37.16.
Note: Columns (h) through (m) above must agree with Columns (b) through (j) of Row 490
of Table B-5
FCC 43-02 – Report Definition – Table B-7
December 2007
Page 49 of 61
TABLE B-7 - BASES OF CHARGES FOR DEPRECIATION
GENERAL INSTRUCTIONS
This table displays the charges for depreciation for the current reporting period for each class or
subclass of depreciable plant for which a depreciation rate is determined. A separate page will be
filed for each jurisdiction. All dollar amounts must be rounded to the nearest thousand. Percentages
must be rounded to two decimal places. Include only those rows with data to be reported.
ROW INSTRUCTIONS
ROW
Each of these rows is provided for entry of data associated with each class or subclass of
depreciable plant for which a depreciation rate is determined. Use the state row numbers and codes
as provided in the State Row Numbers and Codes Reference Table for each row reported under
each jurisdiction. Include only those rows with data to be reported.
COLUMN DESCRIPTIONS
COLUMN
(b)
Plant Account - Enter the appropriate plant account number.
(c)
Name of Class or Subclass of Plant - Enter the name of each class or the name and
number of each subclass of depreciable plant.
(d)
(Method) Whole or Remaining Life - Enter the method of depreciation employed for
each row. A "W" in this column indicates a whole life rate in Column (h), an
average service life in Column (e), and an average net salvage in Column (f); and
"R" indicates a remaining life rate in Column (h), an average remaining life in
Column (e), and a future net salvage in Column (f).
(e)
Life Years - Enter the service life for each row. Round to one decimal place. Where
the account is being amortized over a period of years, enter the stated period in
years.
(f)
Net Salvage - Enter the net salvage percentage for each row.
(g)
Accumulated - Enter the accumulated depreciation percentage for each row.
(h)
Rate - Enter the prescribed depreciation rate used by the carrier in accordance with
Part 32, Section 32.2000(g) of the Commission's Rules for each appropriate row.
FCC 43-02 – Report Definition – Table B-7
December 2007
Page 50 of 61
Account 6561 - The amount of depreciation expense of capitalized costs in Accounts 2112 through
2441, inclusive.
(i)
Expensed Amount - Enter the amount of depreciation charged to Account 6561 for
each row.
(j)
Amortized Amount - Enter the amount amortized to Account 6561 for each
appropriate row.
(k)
Average Plant Balance - Enter the sum of the monthly book costs to which the
depreciation rates were applied, divided by 12 as the average plant balance for each
row.
(l)
Composite Rate - Enter the composite rate for each row. The depreciation rate in
Column (h) for primary plant accounts for which subclasses or vintages are used, the
life in Column (e), net salvage percentage in Column (f) and the accumulated
depreciation percentage in Column (g) are to be composite so that the resulting
calculated composite rate produces the same charge to operating expenses as the
sum of the individual rates applied to the individual classes of plant.
FCC 43-02 – Report Definition – Table B-10
December 2007
Page 51 of 61
TABLE B-10 - ACCOUNTS PAYABLE TO AFFILIATES
GENERAL INSTRUCTIONS
This table displays outstanding payables at the end of the year for each affiliate creditor. All dollar
amounts must be rounded to the nearest thousand.
ROW INSTRUCTIONS
ROW
Name of Affiliate
0101 through 0150
Each of these rows is provided for the entry of data associated with
outstanding payables to affiliate creditors. Use one row for each affiliate
creditor to whom the carrier owed an amount at the end of the reporting year.
Include only those rows with data to be reported.
0160
Total - Enter the total of Rows 0101 through 0150.
COLUMN DESCRIPTIONS
COLUMN
(b)
Name of Affiliate - Enter the name of the affiliate creditor for each row.
(c)
Balance at Beginning of the Year - Enter the balance at the beginning of the
year for each row.
ACTIVITY DURING THE YEAR
(d)
Gross Debits - Enter the gross debit amounts for each row.
(e)
Gross Credits - Enter the gross credit amounts for each row.
(f)
Balance at End of the Year - Enter the total of Columns (c) and (e) less
Column (d) as the end of the year balance for each row.
FCC 43-02 – Report Definition – Table I-1
December 2007
Page 52 of 61
TABLE I-1 - INCOME STATEMENT ACCOUNTS
GENERAL INSTRUCTIONS
Every row item is not described below. Those rows omitted from the following instructions are Part
32 accounts and the amounts entered for these accounts should be reported pursuant to our Part 32
Rules. The following descriptions apply to those rows that are summarizations or need further
clarification. Four digit row numbers indicate that there is a Part 32 account bearing the same
number and title. Unless otherwise indicated, three digit row numbers indicate that there is no
comparable Part 32 account.
Pursuant to section 272(e)(3) of the Communications Act of 1934, as amended by the
Telecommunications Act of 1996, and Commission Order FCC 07-159, released August 31,
2007, to facilitate transparency of each carrier’s imputation of in-region, long distance costs,
AT&T, Qwest, and Verizon are required to include the imputation charges it debits to account
32.5280 in its ARMIS filings, accompanied by an explanatory footnote for each line item
identifying the amount imputed. These data values with explanatory footnotes are to be provided
in Report 43-02, Table I-1, row 5280, column (b).
ROW INSTRUCTIONS
ROW
520
Local Network Services Revenues (Account 5000) - This amount equals the total of
Rows/Accounts 5001, 5040, and 5060.
522
Network Access Services Revenues - This amount equals the total of
Rows/Accounts 5081 through 5083.
526
Miscellaneous Revenue - This amount equals the total of Account 5200. Note:
The amount reported in this row excludes Account 5230.
527
Total Miscellaneous Revenues - This amount equals the total of Accounts 5200
and 5230 (Total of Rows 5230 and 526).
530
Total Operating Revenues - This amount equals the total of Rows/Accounts 520,
522, 5100, 527, 5280, less 5300.
615
Account 6112 – Motor vehicles expense - This amount equals the total of Account
6112.
625
Account 6113 – Aircraft expense - This amount equals the total of Account 6113.
635
Account 6114 – Tools and other work equipment expense - This amount equals the
total of Account 6114.
6110
Network Support Expenses - This amount equals the total of Rows 615, 625, and
635.
FCC 43-02 – Report Definition – Table I-1
December 2007
Page 53 of 61
6120
General Support Expenses - This amount equals the total of Rows/Accounts 6121
through 6124.
6212
Digital electronic switching expense - This amount equals the total of
Rows/Accounts 6212.1 and 6212.2.
6210
Central Office Switching Expenses - This amount equals the total of Rows/Accounts
6211 and 6212.
6232
Circuit equipment expense - This amount equals the total of Rows/Accounts
6232.1 and 6232.2.
6230
Central Office Transmission Expenses - This amount equals the total of
Rows/Accounts 6231 and 6232.
6310
Information Origination/Termination Expenses - This amount equals the total of
Rows/Accounts 6311 through 6362.
6410
Cable and Wire Facilities Expenses - This amount equals the total of
Rows/Accounts 6411 through 6441.
650
Total Plant Specific Operations Expenses - This amount equals the total of
Rows/Accounts 6110, 6120, 6210, 6220, 6230, 6310 and 6410.
665
Account 6512 – Provisioning expense - This amount equals the total of Account
6512.
6510
Other Property, Plant and Equipment Expenses - This amount equals the total of
Rows/Accounts 6511 and 665.
675
Account 6534 – Plant operation administration expense - This amount equals the
total of Account 6534.
685
Account 6535 – Engineering expense - This amount equals the total of Account
6535.
6530
Network Operations Expenses - This amount equals the total of Rows/Accounts
6531, 6532, 6533, 675, and 685.
6560
Depreciation and Amortization Expenses - This amount equals the total of
Rows/Accounts 6561 through 6565.
690
Total Plant Non-Specific Operations Expenses - This amount equals the total of
Rows/Accounts 6510, 6530, 6540, and 6560.
6610
Customer Operations – Marketing Expenses - This amount equals the total of
Rows/Accounts 6611 through 6613.
FCC 43-02 – Report Definition – Table I-1
December 2007
Page 54 of 61
6620
Customer Operations – Services Expenses - This amount equals the total of
Rows/Accounts 6621 through 6623.
700
Total Customer Operations Expenses - This amount equals the total of
Rows/Accounts 6610 and 6620.
710
Total Corporate Operations Expenses - This amount equals the total of
Rows/Accounts 6720 and 6790.
720
Total Operating Expenses - This amount equals the total of Rows/Accounts 650,
690, 700 and 710.
730
Income Before Other Operating Items and Taxes - This amount equals the total of
Row 530, Column (b) less Row 720, Column (ab).
7200
Operating Taxes - This amount equals the total of Rows/Accounts 7220 + 7230 +
7240 + 7250 - 7210. This formula assumes that amounts for investment tax credits
(i.e., Account 7210) are normally credits and all other tax amounts are normally
debits, i.e., reduction to net income.
790
Net Income - This amount equals the total of Rows/Accounts 730, 7100, 7300,
7600, 7910, and 7990 less 7200, 7400, and 7500. This amount should also equal
Table B-1, Row 465.
830
The number of employees for the End of the Year - Enter the number of employees
at the end of the year in Column (b). This amount equals the total of Rows 840 and
850. Enter in whole numbers.
840
Number of Full-Time Employees - Enter the number of full-time employees at the
end of the year in Column (b). Enter in whole numbers.
850
Number of Part-Time Employees - Enter the number of part-time employees at the
end of the year in Columns (b). Enter in whole numbers.
860
Total Compensation for the Year - Enter the total compensation for the year in
Column (b). This amount equals payroll, including salaries, wages and payroll
related benefits. Include both the amounts expensed and also those amounts
capitalized as a component of cost of construction. Enter in thousands.
COLUMN DESCRIPTIONS
COLUMN
(b)
Amount - Enter the ending balance for the reporting period for each account/item identified
in Column (a). Note: AT&T, Qwest, and Verizon are required to provide an
explanatory footnote for the imputation charges it debits to account 32.5280. See the
General Instructions, above, for details.
FCC 43-02 – Report Definition – Table I-2
December 2007
Page 55 of 61
TABLE I-2 - ANALYSIS OF SERVICES PURCHASED FROM OR SOLD TO AFFILIATES
GENERAL INSTRUCTIONS
This table displays data regarding the purchase of services from, and the sale of services to
affiliates. All dollar amounts must be rounded to the nearest thousand.
ROW INSTRUCTIONS
ROW
0101 through 0138
Each of these rows is provided for entry of data associated with the purchase
of services from affiliates. Use one row for each affiliate, beginning with the
affiliate from which the largest amounts of purchases were made. Enter data
in only those rows for which the reporting carrier has purchased services
from an affiliate. If the carrier has purchased services from fewer than 38
affiliates, the remaining rows (including Row 0139) may be left blank.
0139
Purchases From All Other Affiliates - Enter the total amount of remaining
purchases, if any, from affiliates in this row. This row is to be used only if
Rows 0101 through 0138 do not provide enough space for all of the
reporting carrier's affiliates from whom purchases were made during the
reporting period.
0140
Total Purchases - The total of Rows 0101 through 0139.
0201 through 0238
Each of these rows is provided for entry of data associated with the sale of
services to affiliates. Use one row for each affiliate, beginning with the
affiliate to which the largest amounts of sales were made. Enter data in only
those rows for which the reporting carrier has sold services to an affiliate. If
the carrier has sold services to fewer than 38 affiliates, the remaining rows
(including Row 0239) may be left blank.
0239
Sales to All Other Affiliates - Enter the total amount of remaining sales, if
any, to affiliates in this row. This row is to be used only if Rows 0201
through 0238 do not provide enough space for all of the reporting carrier's
affiliates to whom sales were made.
0240
Total Sales - The total of Rows 0201 through 0239.
FCC 43-02 – Report Definition – Table I-2
December 2007
Page 56 of 61
COLUMN DESCRIPTIONS
COLUMN
(b)
Name of Affiliate - Enter the name of the affiliates from whom services were
purchased totalling $100,000 or more in Rows 0101 through 0139 and to
whom services were sold totalling $100,000 or more in Rows 0201 through
0239.
(c)
Fully Distributed Cost - Enter the amount of services purchased from
affiliates at fully distributed cost in Rows 0101 through 0139 and the amount
of services sold to affiliates at fully distributed cost in Rows 0201 through
0239, pursuant to Section 32.27(c).
(cc)
Fair Market Value - Enter the amount of services purchased from affiliates at
fair market value in Rows 0101 through 0139 and the amount of services
sold to affiliates at fair market value in Rows 0201 through 0239, pursuant to
Section 32.27(c).
(d)
Tariff Rate - Enter the amount of services purchased from affiliates under
tariffed rates in Rows 0101 through 0139 and the amount of services sold to
affiliates at tariffed rates in Rows 0201 through 0239, pursuant to Section
32.27(c).
(dd)
Publicly Filed Agreements - Enter the amount of services purchased from
affiliates at rates appearing in agreements filed with a state commission in
Rows 0101 through 0139 and sold to affiliates at rates appearing in
agreements filed with a state commission in Rows 0201 through 0239,
pursuant to Sections 32.27(c) and (d).
(e)
Prevailing Market Price - Enter the amount of services purchased from
affiliates at the prevailing market price in Rows 0101 through 0139 and sold
to affiliates at the prevailing market price in Rows 0201 through 0239,
pursuant to Sections 32.27(b) and (d).
(f)
Total Purchases/Sales - Enter the total of Columns (c), (cc), (d), (dd) and (e).
FCC 43-02 – Report Definition – Table I-6
December 2007
Page 57 of 61
TABLE I-6 - SPECIAL CHARGES
GENERAL INSTRUCTIONS
This table displays expenses the carriers incurred for special charges during the current reporting
period. All dollar amounts must be rounded to the nearest thousand.
ROW INSTRUCTIONS
ROW
0100
Lobbying Expenses - Enter the amount charged to Account 7300 that reflects
lobbying expenses, as defined in Section 32.7300(h)(1) of the Commission's
Rules.
OTHER SPECIAL CHARGES
0200
Membership Fees and Dues - Enter the amount charged to Account 7300
that reflects membership fees and dues as defined in Section 32.7300(h)(3)
of the Commission's Rules.
Abandoned Construction Projects Amounting to $500,000 or More - The
cost of construction projects that have been abandoned during the reporting
period, as defined in Section 32.7300(h)(5) of the Commission's Rules.
0210 through 0218
Each of these rows is provided for entry of data associated with abandoned
construction projects. Use one row for each item amounting individually to
$500,000 or more.
0219
Total Abandoned Construction Projects Amounting to $500,000 or More Enter the total of Rows 0210 through 0218.
0220
Telecommunications Plant Acquisition Adjustments - Enter the debit amount
of telecommunications acquisition adjustments charged to Account 7300, as
defined in Section 32.2005(b)(1) of the Commission's Rules.
Penalties and Fines Amounting to $500,000 or More - The amount of
penalties, fines or lawsuit settlements that have occurred during the reporting
period, as defined in Section 32.7300(h)(4) of the Commission's Rules.
0230 through 0238
Each of these rows is provided for entry of data associated with penalties and
fines. Use one row for each item amounting individually to $500,000 or
more.
FCC 43-02 – Report Definition – Table I-6
December 2007
Page 58 of 61
0239
Total Penalties and Fines Amounting to $500,000 or More - Enter the total
of Rows 0230 through 0238.
0240
Charitable, Social or Other Community Welfare - Enter the total amount of
charitable, social or other community welfare charged to Account 7300, as
defined in Section 32.7300(h)(2) of the Commission's Rules.
0250
All Other Special Charges - Enter total amount of special charges that were
not included in Rows 0200 through 0239.
0260
Total of Other Special Charges - Enter the total of Rows 0200, 0219, 0220,
0239, 0240 and 0250.
0270
Total - Enter the total of Rows 0100 and 0260.
COLUMN DESCRIPTIONS
COLUMN
(b)
Particulars - Enter the name of the item to which a payment was made for
the charge listed in Column (a).
(c)
Amount - Enter the amount of each appropriate row.
FCC 43-02 – Report Definition – Table I-7
December 2007
Page 59 of 61
TABLE I-7 - DONATIONS OR PAYMENTS FOR SERVICES RENDERED BY
PERSONS OTHER THAN EMPLOYEES
GENERAL INSTRUCTIONS
This table displays payments during the current reporting period for services rendered by persons
other than employees. The term "payments" includes fees, dues, retainers, commissions, gifts,
contributions, assessments, bonuses, subscriptions, allowances for expenses or any other form of
payments for services or as donations. This does not include rents for property, taxes, utility
services, traffic settlements, amounts paid to affiliates for general services and licenses, and
amounts paid to persons other than non carrier affiliates for construction or maintenance of plant.
All dollar amounts must be rounded to the nearest thousand. Include only those rows for which data
are to be reported.
ROW INSTRUCTIONS
ROW
Advertising and Information Services - Exceeding $1,000,000
0201 through 0598
Each of these rows is provided for entry of data associated with
payments for advertising and information services. Use one row for each
recipient to whom payments exceeding $1,000,000 were made.
0599
Total Advertising and Information Services - Exceeding $1,000,000 Enter the total of Rows 0201 through 0598.
Audit and Accounting - Exceeding $500,000
0601 through 0698
Each of these rows is provided for entry of data associated with
payments for audit and accounting services. Use one row for each
recipient to whom payments exceeding $500,000 were made.
0699
Total Audit and Accounting Services - Exceeding $500,000. - Enter the
total of Rows 0601 through 0698.
Clerical and Office Services - Exceeding $1,000,000
0701 through 0798
Each of these rows is provided for entry of data associated with
payments for clerical and office services. Use one row for each recipient
to whom payments exceeding $1,000,000 were made.
0799
Total Clerical and Office Services - Exceeding $1,000,000 - Enter the
total of Rows 0701 through 0798.
FCC 43-02 – Report Definition – Table I-7
December 2007
Page 60 of 61
Computer and Data Processing Services - Exceeding $1,000,000
0801 through 0898
Each of these rows is provided for entry of data associated with
payments for computer and data processing services. Use one row for
each recipient to whom payments exceeding $1,000,000 were made.
0899
Total Computer and Data Processing Services - Exceeding $1,000,000 Enter the total of Rows 0801 through 0898.
Consulting and Research Services - Exceeding $500,000
0901 through 1298
Each of these rows is provided for entry of data associated with
payments for consulting and research services. Use one row for each
recipient to whom payments exceeding $500,000 were made.
1299
Total Consulting and Research Services - Exceeding $500,000 - Enter
the total of Rows 0901 through 1298.
Financial - Exceeding $500,000
1301 through 1398
Each of these rows is provided for entry of data associated with
payments for financial services. Use one row for each recipient to whom
payments exceeding $500,000 were made.
1399
Total Financial Services - Exceeding $500,000 - Enter the total of Rows
1301 through 1398.
Legal - Exceeding $500,000
1401 through 1498
Each of these rows is provided for entry of data associated with
payments for legal services. Use one row for each recipient to whom
payments exceeding $500,000 were made.
1499
Total Legal Services - Exceeding $500,000 - Enter the total of Rows
1401 through 1498.
Membership Fees and Dues - Exceeding $50,000
1501 through 1598
Each of these rows is provided for entry of data associated with
payments for membership fees and dues in associations of
telecommunications companies, trade, technical and professional
associations, and other organizations charged to operating expenses; and
social and athletic clubs, service clubs, and other organizations charged
to Account 7300. Use one row for each recipient to whom payments
exceeding $50,000 were made.
FCC 43-02 – Report Definition – Table I-7
1599
December 2007
Page 61 of 61
Total Membership Fees and Dues - Exceeding $50,000 - Enter the total
of Rows 1501 through 1598.
Personnel Services - Exceeding $1,000,000
1601 through 1698
Each of these rows is provided for entry of data associated with
payments for personnel services. Use one row for each recipient to
whom payments exceeding $1,000,000 were made.
1699
Total Personnel Services - Exceeding $1,000,000 - Enter the total of
Rows 1601 through 1698.
Printing and Design Services - Exceeding $1,000,000
1701 through 1798
Each of these rows is provided for entry of data associated with
payments for printing and design services. Use one row for each
recipient to whom payments exceeding $1,000,000 were made.
1799
Total Printing and Design Services - Exceeding $1,000,000 - Enter the
total of Rows 1701 through 1798.
Security Services - Exceeding $1,000,000
1801 through 1898
Each of these rows is provided for entry of data associated with
payments for security services. Use one row for each recipient to whom
payments exceeding $1,000,000 were made.
1899
Total Security Services - Exceeding $1,000,000 - Enter the total of Rows
1801 through 1898.
1900
Contributions - Enter the total amount of all charitable donations made
by the carrier.
2000
Directory - Enter the total amount paid for directory services.
COLUMN DESCRIPTIONS
COLUMN
(b)
Name of Recipient - Enter the name of the recipient to whom the carrier
paid an amount for service.
(c)
Amount - Enter the amount paid to each recipient reported in Column (b)
and for all other items, enter the aggregate amount.
| File Type | application/pdf |
| File Title | Microsoft Word - Definitions02_draft1.doc |
| File Modified | 2008-01-25 |
| File Created | 2008-01-25 |