The Uniform System of Accounts is a
historical financial accounting system which reports the results of
operational and financial events in a manner which enables both
managements and regulators to assess these results within a
specified accounting period. Subject respondents are
telecommunications companies. Entities having annual revenues from
regulatory telecomunications operations of less than $152 million
are designated as Class B and are subject to a less detailed
accounting system than those designated as Class A companies. The
FCC 04-149 established a recordkeepign requirement that Class A
ILECs maintain subsidiary record categories for unbundled network
elemment revenues, resale revenues, reciprocal compensation
revenues, and other interconnection revenues in the accounts in
which these revenues are currently recorded.
US Code:
47
USC 161 Name of Law: Communications Act of 1934, as amended
US Code: 47
USC 201-205 Name of Law: Communications Act of 1934, as
amended
US Code: 47
USC 215 Name of Law: Communications Act of 1934, as amended
US Code: 47
USC 218-220 Name of Law: Communications Act of 1934, as
amended
US Code: 47 USC
11 Name of Law: Communications Act of 1934, as amended
US Code:
47 USC 151, 154 Name of Law: Communications Act of 1934, as
amended
On behalf of this Federal agency, I certify that
the collection of information encompassed by this request complies
with 5 CFR 1320.9 and the related provisions of 5 CFR
1320.8(b)(3).
The following is a summary of the topics, regarding
the proposed collection of information, that the certification
covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a
benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control
number;
If you are unable to certify compliance with any of
these provisions, identify the item by leaving the box unchecked
and explain the reason in the Supporting Statement.