FCC Report 495 A Forecast of Investment Usage Report

FCC Report 495A – Report Definition

December 2007

Page 1 of 10

Approved by OMB
3060-0410
Edition Date: 12/2007
SUMMARY
Estimated Average Burden Hours Per Response: 40 hours
This document contains the Report Definition for FCC Report 495A, the Forecast of Investment
Usage Report. The following three tables and associated instructions implement the requirement
that certain telephone plant investment used for both regulated and nonregulated purposes be
assigned to cost categories and allocated on the basis of forecasted regulated and nonregulated use.
This report provides the forecast and resulting investment allocations incorporated in a carrier's cost
support for its access tariffs. Mid-sized incumbent local exchange carriers, as defined by Section
32.9000, are relieved from filing this report.
The FCC Report 495A contains the following tables:
Pages
Table I - Forecast Usage Schedule...........................................................................................................3
Table II - Forecasted Investment Allocation Schedule...........................................................................4
Table III - Forecasted Investment Summary Schedule...........................................................................5
Table I - General Instructions and Column Descriptions ..................................................................6 - 7
Table II - General Instructions and Column Descriptions ......................................................................8
Table III - General Instructions and Column Descriptions............................................................. 9 - 10

The public reporting for this collection of information is estimated to average 40 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
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This collection has been assigned an OMB control number of 3060-0410.

FCC Report 495A – Report Definition

December 2007

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GENERAL INSTRUCTIONS
Except where noted, all dollar amounts in this filing are access tariff year amounts and must be
consistent with the dollar amounts forecasted in the cost support data filed with the Tariff Review
Plan. Dollar amounts shall be reported in thousands.
A carrier without network investment that is used jointly for regulated and nonregulated
functions has the option not to file data electronically. Instead, a carrier may file a letter signed
by the company’s responsible officer, certifying that there is no data to report. The letter should
list all applicable operating companies and study areas. (Refer to the form letter on page 12 of
the Reporting Procedures.)
Each reported line item will be taken from the carrier's cost categories designated in its Part 32 Cost
Allocation Manual, as amended and approved under our Part 64 Rules.
REFERENCES
Cost Categories:
For the names and descriptions of the cost categories applicable to each filing carrier, see the
individual carriers' permanent Part 32 Cost Allocation Manuals for the separation of regulated and
nonregulated costs.
Central Office Equipment and Cable and Wire Facilities:
Central Office Equipment includes all equipment in accounts listed under "TPIS--Central assets" in
Part 32.2000(j). Central Office Equipment - Switching includes all equipment recorded in accounts
listed under "TPIS--Central Office assets: Central Office--Switching" in Part 32.2000(j). Central
Office Equipment - Transmission includes all equipment recorded in accounts listed under "TPIS-Central Office assets: Central Office--Transmission" in Part 32.2000 (j). Cable and wire facilities
include all cable and wire facilities assets" in Part 32.2000 (j).
Cost Categories Requiring Forward-Looking Allocator:
Each carrier's Part 32 Cost Allocation Manual identifies all the cost categories that, under Part 64 of
the Commission's Rules, must be allocated on the basis of a three year forecast of use (forward
looking allocator).

FCC Report 495A – Rep. Def. - Form

December 2007

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FORECAST OF INVESTMENT USAGE REPORT
Company:

XXXXXXXXXXXXXX

XXXX Version

Study Area:

XXXXXXXXXXXX

SUBMISSION XXX

Period:

From mmm yyyyy To mmm yyyyy

COSA:

XXXX
TABLE I
PAGE 1 of 1

TABLE I - FORECAST USAGE SCHEDULE
For Central Office Equipment and Cable and Wire Facilities
by Cost Category
Allocator
Cost
Unit of
Total
Regulated Nonregulate
Nonreg
d
Row Account Category
Use
Year
Use
Use
Use
Ratio
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)=(g)/(e)

Highest
Nonreg
Ratio
(i)

FCC Report 495A – Rep. Def. - Form

December 2007

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FORECAST OF INVESTMENT USAGE REPORT
Company:

XXXXXXXXXXXXXX

XXXX Version

Study Area:

XXXXXXXXXXXX

SUBMISSION XXX

Period:

From mmm yyyyy To mmm yyyyy

COSA:

XXXX
TABLE II
PAGE 1 of 1

Row Account

(a)

TABLE II - FORECASTED INVESTMENT ALLOCATION SCHEDULE
For Central Office Equipment and Cable and Wire Facilities
by Cost Category
Nonregulated
Nonregulated
Highest
Cost
Forecast
Projected
Allocation
Previous
Category
Ratio
Gross
Based on
Allocation
(From Table I, Investment $
Forecast $
to Nonreg $
col. (i))
(000)
(000)
(000)
(b)
(c)
(d)
(e)=(c)*(d)
(f)

Nonregulated
Allocation
$
(000)
(g)

FCC Report 495A – Rep. Def. - Form

December 2007

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FORECAST OF INVESTMENT USAGE REPORT
Company:

XXXXXXXXXXXXXX

XXXX Version

Study Area:

XXXXXXXXXXXX

SUBMISSION XXX

Period:

From mmm yyyyy To mmm yyyyy

COSA:

XXXX
TABLE III
PAGE 1 of 1

TABLE III - FORECASTED INVESTMENT SUMMARY SCHEDULE
For Central Office Equipment and Cable and Wire Facilities
by Account and Cost Category

Row

Account

Cost
Category

(a)

(b)

Total

Total
Investment $
(000)
(c)

Nonregulated
Investment $
(000)
(d)

Regulated
Investment $
(000)
(e)=(c)-(d)

FCC Report 495A – Report Definition

December 2007

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TABLE I - FORECAST USAGE SCHEDULE
FOR CENTRAL OFFICE EQUIPMENT AND CABLE AND WIRE FACILITIES
BY COST CATEGORY
GENERAL INSTRUCTIONS
Report only those cost categories identified in the carrier's approved Part 32 Cost Allocation Manual
that require allocation on the basis of a forward looking allocator. For each cost category enter the
forecast for each of the three calendar years following the filing date on which this report is filed.
Assign a unique row number to each row of the table, beginning with 1 and incrementing by one,
with no numbers skipped.
COLUMN DESCRIPTIONS
COLUMN
(a)

In the row for the first forecast year for each cost category, enter the account
number, e.g., 2211. In the rows for the second and third forecast years for each
cost category, leave this column blank.

(b)

Enter the cost categories as follows
Assign a unique alpha/numeric code (up to six characters, with no embedded
blanks) to each cost category within an account. Use this same code throughout
all Tables of this report and in future Reports 495A and 495B, when filed.
In the row for the first forecast year for each cost category, enter this assigned
code, followed by one or more spaces, followed by the descriptive name for the
cost category (up to twenty characters, with embedded blanks allowed). In the
rows for the second and third forecast years for each cost category, leave this
column blank.
For example, for the first forecast year for a central office equipment cost
category, this column could contain the following:
NetEq Net Equipment
(code) (descriptive name)
Enter "NONE" on the first row of the table if there are no cost categories that
require allocation on the basis of a forward looking allocator.

FCC Report 495A – Report Definition

December 2007

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(c)

Enter the measure used by the carrier to arrive at a quantified unit of use for each
cost category, e.g., thousands of minutes of use or millions of minutes of use,
messages, lines, etc. Use up to eighteen characters, with embedded blanks
allowed.

(d)

Enter the forecast calendar year. Use three lines--one for each forecast year.

(e)

For each forecast year, enter the total number of units of use for all regulated and
nonregulated activities. For example, total thousand of minutes of use for both
regulated and nonregulated services.

(f)

For each forecast year, enter the number of units of use for regulated activities.

(g)

For each forecast year, enter the number of units of use for nonregulated
activities.

(h)

For each forecast year, enter the result of column (g) divided by column (e) as a
ratio rounded to four decimal places. The result represents the relative use of
investment for nonregulated activities.

(i)

For each cost category, enter the highest of the column (h) figures for the three
forecast years. Enter this value as a ratio rounded to four decimal places in the
row for the third forecast year; in the rows for the first and second forecast years,
leave this column blank. Exception: When total demand has begun to decline and
is expected to continue to decline until exhausted, the peak ratio (calculated as
column (g) divided by column (d) on Table II) is frozen at its highest previous
level. A footnote is required to identify the year and the Table II filing date from
which the peak ratio is derived.

FCC Report 495A – Report Definition

December 2007

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TABLE II - FORECASTED INVESTMENT ALLOCATION SCHEDULE
FOR CENTRAL OFFICE EQUIPMENT AND CABLE AND WIRE FACILITIES
BY COST CATEGORY
GENERAL INSTRUCTIONS
Report information by cost category as designated on Table I. Use one row for each category and
enter in the same order as on Table I, using the same cost category code.
Assign a unique row number to each row of the table, beginning with 1 and incrementing by one,
with no numbers skipped.
COLUMN DESCRIPTIONS
COLUMN
(a)

Enter column (a) from Table I.

(b)

Enter Column (b) from Table I. Enter "NONE" on the first row of the table if there
are no cost categories that require allocation on the basis of a forward looking
allocator.

(c)

Enter the ratio from Table I, column (i).

(d)

Enter the forecasted average gross investment for the total filing entity for the
prospective access tariff year.

(e)

Enter the product of column (c) times column (d). This result represents the amount
of gross investment dollars forecasted for nonregulated activities, based on the
current investment forecast.

(f)

Enter the amount listed in Report 495B, Actual Usage of Investment Report, Table
IV, column (d) in the most recent filing of the Actual Apportionment of Investment
Dollars Schedule.

(g)

Enter the higher of column (e) or column (f). Exceptions: (1) If total demand has
begun to decline and is expected to continue to decline until exhausted, enter column
(e); (2) if a waiver to transfer nonregulated investment to regulated activities has
been granted, enter column (e) or (f) as appropriate, minus the amount of transferred
investment. A footnote is required if a waiver has been granted. The footnote should
identify the date and amount of the investment transferred and the date the waiver
was granted. This represents the gross nonregulated amount that is to be removed
under Part 64 of our rules for the prospective access tariff year.

FCC Report 495A – Report Definition

December 2007

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TABLE III - FORECASTED INVESTMENT SUMMARY SCHEDULE
FOR CENTRAL OFFICE EQUIPMENT AND CABLE AND WIRE FACILITIES
BY ACCOUNT AND COST CATEGORY
GENERAL INSTRUCTIONS
Report each central office equipment and cable and wire facilities cost category identified in the
carrier's approved Part 32 Cost Allocation Manual. In columns (c),(d), and (e), provide subtotals by
account for accounts with more than one cost category, provide separate subtotals for Central Office
Equipment - Switching, Central Office Equipment - Transmission, Central Office Equipment, and
Cable Wire Facilities, and provide a grand total as the last row of the table.
Assign a unique row number to each row of the table, beginning with 1 and incrementing by one,
with no numbers skipped.
COLUMN DESCRIPTIONS
COLUMN
(a)

Enter an account number for each central office equipment and cable and wire
facilities account. Leave this column blank in the rows containing the subtotals for
COE - Switching, COE - Transmission, Central Office Equipment, Cable and Wire
Facilities, and the grand total row.

(b)

Enter a cost category for each central office equipment and cable and wire facilities
cost category as follows:
The column will consist of the category's alpha/numeric code (up to six characters,
with no embedded blanks), followed by one or more spaces, followed by the
descriptive name for the cost category (up to twenty characters, with embedded
blanks allowed). The code and name will be taken from Table I, Column (b) for
those cost categories that are subject to a forward looking allocator. If no code has
been assigned, assign a unique code and use the same code in future Reports 495A
and 495B, when filed. Use the following codes for the subtotal rows and the grand
total row:
Row
account subtotals
COE - Switching
COE - Transmission
Central Office Equipment
Cable and Wire Facilities
grand total

Code
SUBTOT
COE-SW
COE-TR
COE
CWF
TOTAL

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December 2007

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(c)

Enter the total forecasted gross investment dollars for all operations, both regulated
and nonregulated, for each cost category. This amount shall be taken from Table II,
column (d) for those cost categories that are subject to a forward looking allocator.
The total of the cost categories in each account should correspond with the total
filing entity's cost support data for that account filed with the access tariffs.

(d)

Enter the amount of gross investment allocated to nonregulated activities, for each
cost category. This amount shall be taken from Table II, column (g) for those
categories that are subject to a forward looking allocator.

(e)

Enter the remainder of column (c) less column (d). The resulting amount is that
amount allocated to regulated activities and must be consistent with the access tariff
cost support data.