FCC Forms 499-A and 499-Q, Telecommunications Reporting Worksheets

The Communications Act of 1934, as amended, requires that the Commission establish mechanisms to fund universal service (USF), interstate telecommunications relay services (TRS), the administration of the North American Numbering Plan (NANPA), and the shared costs of local number portability administration (LNPA).^¹ To accomplish these congressionally directed objectives, the Commission requires telecommunications carriers and certain other providers of telecommunications (including interconnected Voice-over-Internet-Protocol (VoIP) service providers) to report each year on the Telecommunications Reporting Worksheet the revenues they receive from offering service.^² The administrators of each of these programs use the revenues reported on this Worksheet to calculate and assess any necessary contributions. The Commission also uses the revenue data reported on this Worksheet to calculate and assess Interstate Telecommunications Service Provider (ITSP) regulatory fees.^³

Although some Telecommunications Reporting Worksheet filers may not need to contribute to each of the support and cost recovery mechanisms, all telecommunications carriers and certain additional telecommunications providers must file. These instructions explain which filers must contribute to particular mechanisms, but filers should consult the specific rules that govern contributions for each of the mechanisms.^⁴ In general, contributions are calculated based on each filer’s end-user telecommunications revenue information, as filed in this Worksheet.

By filing this Worksheet, filers may also satisfy their obligations under section 413 of the Act to designate an agent in the District of Columbia for service of process^⁵ and their obligations to register with the Federal Communications Commission.^⁶

II.Filing Requirements and General Instructions

A.Who Must File

With very limited exceptions, all intrastate, interstate, and international providers of telecommunications in the United States^⁷ must file this Worksheet.^⁸ Telecommunications providers that are contributors to any of the support mechanisms, including USF, TRS, NANPA, or LNPA, must file this Worksheet. The term “telecommunications” refers to the transmission, between or among points specified by the user, of information of the user’s choosing, without change in the form or content of the information as sent and received.^⁹ For the purpose of filing, the term “interstate telecommunications” includes, but is not limited to, the following types of services: wireless telephony, including cellular and personal communications services (PCS); paging and messaging services; dispatch and operator services; mobile radio services;^¹⁰ access to interexchange service; special access; wide area telecommunications services (WATS); subscriber toll-free and 900 services; message telephone services (MTS); private line; telex; telegraph; video services; satellite services; resale services; Frame Relay services; asynchronous transfer mode (ATM) services; Multi-Protocol Label Switching (MPLS) services; audio bridging services;^¹¹ and interconnected VoIP services.

Note that all incumbent and competitive local exchange carriers provide access services and, therefore, provide interstate telecommunications. No exemptions exist for data or non-voice services.

There is no exception for entities that offer services to a narrow or limited class of users. Thus filers include:

Entities that provide interstate telecommunications to entities other than themselves for a fee on a private, contractual basis.

Most telecommunications carriers and all interconnected VoIP providers including those that qualify for the de minimis exception under the Commission’s universal service rules.^¹²

Owners of pay telephones, also known as “pay telephone aggregators.”

Marketing agents, i.e., entities that market services on behalf of a telecommunications provider, are not telecommunications providers and are not required to file this Worksheet. The amounts remitted to or retained by the marketing agent are treated as expenses of the underlying provider and may not be deducted from the provider’s revenues. A telecommunications reseller is not a marketing agent and must file this Worksheet.

All providers of “non-interconnected VoIP providers service” (as defined in section 64.601(a) of the Commission’s rules) with interstate end-user revenues subject to TRS contributions must file this Worksheet in order to register with the Commission and report their revenues for purposes of calculating TRS contributions.

Some providers may be exempt from contributing to USF, but nevertheless must file this Worksheet because they are required to contribute to TRS, NANPA, or LNPA. For USF-purposes, these non-contributors must be treated as end users by their underlying carriers and therefore may end up contributing indirectly as a result of USF pass-through surcharges. If an entity is not required to contribute to any of these support mechanisms, then it is not required to file this Worksheet. Three types of non-common-carrier telecommunications providers may, under the circumstances set forth below, not be required to contribute to USF: (1) de minimis telecommunications providers; (2) government, broadcasters, schools, and libraries; and (3) systems integrators and self-providers.

1.Universal service exemption for de minimis telecommunications providers

Telecommunications providers are not required to contribute to the universal service support mechanisms for a given year if their contribution for that year is less than $10,000.^¹³ Thus, except as provided below, providers that offer telecommunications for a fee exclusively on a non-common carrier basis need not file this Worksheet if their contribution to the universal service support mechanisms would be de minimis under the universal service rules. Note that entities providing solely private line service may nevertheless be considered common carriers if they offer their services directly to the public or to such classes of users as to be effectively available directly to the public.^¹⁴

In contrast, although telecommunications carriers providing telecommunications services on a common-carriage basis that meet the de minimis standard need not contribute to the universal service support mechanism, they must nevertheless file this Worksheet because they must contribute to other support mechanisms. Interconnected VoIP providers that meet the de minimis standard must also file this Worksheet, but they need not file Form 499-Q.

Telecommunications providers that provide telecommunications on a non-common carrier basis and interconnected VoIP providers should complete the table contained in Appendix A to determine whether they meet the de minimis standard. To complete this table, providers must first complete Block 4 of the Worksheet and enter the amounts from Lines 423(d) and 423(e). Providers whose estimated contributions to universal service support mechanisms would be less than $10,000 are considered de minimis for universal service contribution purposes and will not be required to contribute directly to universal service support mechanisms. Use this table to calculate estimated universal service contributions for the period January 20112012 through December 20112012.

Providers who do not file this Worksheet because they are de minimis and need not file for any other purpose should retain the table contained in Appendix A and documentation of their contribution base revenues for five calendar years after the date each Worksheet is due.^¹⁵ Interconnected VoIP providers who are de minimis must file this Worksheet and retain the table and documentation of their contribution base revenues for three calendar years after the date each Worksheet is due.^¹⁶

2.Exception for government, broadcasters, schools, and libraries

The following non-common-carrier entities are explicitly exempted from contributing directly to the universal service support mechanisms and need not file this Worksheet unless they contribute to TRS, LNP, or NANPA:

Government entities that purchase telecommunications services in bulk on behalf of themselves, such as state networks for schools and libraries.

Public safety and local governmental entities licensed under Subpart B of Part 90 of the Commission’s rules or any entity providing interstate telecommunications exclusively to public safety or government entities who does not offer services to others.

Broadcasters, non-profit schools, non-profit libraries, non-profit colleges, non-profit universities, and non-profit health care providers.

3.Exception for systems integrators and self-providers

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

Entities that provide telecommunications only to themselves or to commonly-owned affiliates need not file.

B.How to File

This section provides the filing schedule and relevant filing addresses. If a filing date is a holiday (as defined in section 1.4(e)(1) of the Commission’s rules), Worksheets are due the next business day. See 47 C.F.R. § 1.4(e)(1). There is no fee to file this form.

Table 1: Filing Schedule

What to file	When to file	Where to file
Completed FCC Form 499-A	April 1	http://forms.universalservice.org
Completed FCC Form 499-Q (universal service contributors only)	February 1 May 1 August 1 November 1	http://forms.universalservice.org
Traffic studies relied on by providers to report interstate revenues on FCC Form 499-Q	February 1 May 1 August 1 November 1	File one copy with: [email protected] AND File one copy with: Chief, Industry Analysis and Technology Division Wireline Competition Bureau Federal Communications Commission Room 6-A224 445 12th Street, S.W. Washington, D.C. 20554

Filers may also file their FCC Forms 499-A and 499-Q by submitting paper copies to: Form 499 Data Collection Agent c/o USAC, 2000 L Street N.W., Suite 200, Washington, D.C. 20036.

New telecommunications carriers and other providers of telecommunications or filers with changed registration information must complete pages 1, 2, 3, and 8 of FCC Form 499-A and submit them within one week of such change to: Form 499 Data Collection Agent (see address above).

Filers that cease providing telecommunications must submit a letter with termination date and information on its successor, if any, to: Form 499 Data Collection Agent (see address above). These filers must also update their CORES registration (http://fjallfoss.fcc.gov/coresWeb/publicHome.do).

Telecommunications carriers and interconnected VoIP providers changing information concerning their designated agent for service of process must complete page 1, Block 2-B, and page 8 of FCC Form 499-A and submit them within one week of such change to: Chief, Market Dispute Resolution Division, Enforcement Bureau, Room 4-C342, 445 12th Street, S.W., Washington, D.C. 20554.

Telecommunications carriers and other providers of telecommunications changing any other registration information must revise the appropriate Blocks, complete page 8 of FCC Form 499-A, and submit them within one week of such change to: Form 499 Data Collection Agent (see address above).

Please do not send universal service, TRS, NANPA or LNPA contributions with the Worksheet or to any of the above listed addresses. The appropriate administrators will calculate the amount of contribution due and send a bill to the billing contact person and billing address identified on Line 208 of the FCC Form 499-A.

C.Filing by Legal Entity

Each legal entity providing interstate telecommunications service for a fee or providing interstate interconnected VoIP service, including each affiliate or subsidiary of an entity, must separately complete and file a copy of the Worksheet, except as provided below.^¹⁷ Entities with distinct articles of incorporation, articles of formation, or similar legal documents are separate legal entities. Each affiliate or subsidiary should identify their ultimate controlling parent or entity on Block 1, Line 106.

Entities filing on a consolidated basis must each year certify they meet all of the following conditions:^¹⁸

A single entity oversees the management of all affiliated systems;

A single entity sends bills to customers identifying it (or a trade name) as the service provider, rather than identifying the individual legal entities;

All revenues are posted to a single general ledger;^¹⁹

If separate revenue and expense accounts exist, they are derived from one consolidated set of books and the consolidated filing must cover all revenues contained in the consolidated books;

Customers have a single point of contact;

The consolidated filer acknowledges that process served on it would represent process served on any or all of the affiliated legal entities;

The consolidated filer agrees to document and resolve all slamming complaints that might be served on either it or any of the affiliated legal entities;^²⁰

The consolidated filer obtains a separate FCC Registration Number (FRN) from those assigned to its affiliated legal entities;

The consolidated filer acknowledges that its universal service, TRS, LNP, NANPA, and regulatory fee obligations will be based on data provided in the consolidated Worksheet filings, that it bears the responsibility of satisfying those obligations, and that all legal entities covered by the filing are jointly and severally liable for such obligations; and

The consolidated filer acknowledges that it: (1) was not insolvent on the date it undertook to make payments on a consolidated basis or on the date of actual payments to universal service, TRS, LNP, NANPA, and regulatory fees, and did not become insolvent as a result of such undertaking or payments; (2) was not left with unreasonably small capital as a result of such undertaking or payments; and (3) was not left unable to pay debts as they matured as a result of such undertaking or payments.^²¹

This certification should be filed with the Commission’s Data Collection Agent and must also include:

A list of the legal names of all the legal entities covered by the filing

The FCC Form 499 Filer IDs of all the legal entities covered by the filing

The consolidated filer’s FRN

For wireless carriers, a list of all radio licenses (call signs) issued to each legal entity covered by the filing

Filers filing on a consolidated basis should be aware that any penalties associated with failure to pay or underpayment of any of its obligations will be assessed on the total revenue reported on the consolidated basis, rather than on a separate legal entity basis.

D.Obligation to File Revisions

Line 612 provides check boxes to show whether the Worksheet is the original April 1 filing for the year, a registration form for a new filer, a revised filing with updated registration information, or a revised filing with updated revenue data for the year. Filers must submit a revised Form 499-A if there is any change in any of the following types of information:

Filer identification in Block 1

Regulatory contact information in Block 2-A

Agent for service of process in Block 2-B

FCC registration information in Block 2-C

Filers must also submit revised worksheets if they discover an error in their revenue data. Since companies generally close their books for financial purposes by the end of March, such filers should base the April filing on closed books. In filing a revised Worksheet, filers should not include routine out-of-period adjustments to revenue data unless such adjustments would affect a reported amount by more than ten percent. To file revised revenue data, filers must complete Blocks 3, 4, 5, and 6. Filers must submit any revised Worksheet that would result in decreased contributions by March 31 of the year after the original filing due date.^²²

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

E.Recordkeeping

Filers shall maintain records and documentation to justify information reporting on the Worksheet, including the methodology used to determine projections and to allocate interstate revenues, for five years.^²³ Additionally, filers must make available all documents and records that pertain to them, including those of contractors and consultants working on their behalf, to the Commission’s Office of Inspector General, to the Universal Service Administrative Company (USAC), and to auditors upon request.^²⁴ Review by the Commission or USAC may cover any existing corporate records, not just those specifically maintained for these purposes.^²⁵ Entities acquiring carrier operations through consolidation, merger, etc., must maintain the records of the acquired entity.^²⁶

F.Compliance

Failure to file the Worksheet, submit traffic studies (if applicable), and pay contributions in a timely fashion may subject entities to the enforcement provisions of the Communications Act and any other applicable law.^²⁷ In addition, entities may be billed by the administrators for reasonable costs, including interest and administrative costs that are caused by late, inaccurate, or untruthful filing of the Worksheet or overdue contributions.^²⁸ Inaccurate or untruthful information contained in the Worksheet may lead to prosecution under the criminal provisions of Title 18 of the United States Code.^²⁹

G.Rounding of Numbers and Negative Numbers

All information provided in the Worksheet should be neatly printed in ink or typed. Please provide an original officer signature in ink on Line 606.

Dollar Amounts. — Reported revenues in Blocks 3, 4, and 5 greater than one thousand dollars may be rounded to the nearest thousand dollars. All dollar amounts must be reported in whole dollars. For example, $2,271,881.93 could be reported at $2,271,882 or $2,272,000, but not $2272 thousand, $2,270,000.00, $2,271,881.93, or $2.272 million. Please enter $0 in any line for which the filer had no revenues for the year.

Percentages. — Percentages reported in Block 3 and Block 4, columns (b) and (c), should be rounded to the nearest whole percent. For example, if the exact amount of interstate revenues for a line is not known, but the filer estimates that the ratio of interstate to total revenues was .425, then the figure 43% should be reported in column (b) and used for calculating the revenue amount reported in column (d).

Negative Numbers. — Filers are directed to provide billed revenues without subtracting any expenses, allowances for uncollectibles, or settlement payments and without making out-of-period adjustments. Therefore, do not enter negative numbers on any billed revenue lines on the Worksheet. See instructions for Lines 421 and 422 regarding uncollectibles.

III.Specific Instructions

A.Block 1: Filer Identification Information

Block 1 of the Telecommunications Reporting Worksheet reports identification information.

Line 101. — Enter the “Filer 499 ID” number for the filer, which is assigned by the Commission’s Data Collection Agent after a company files its first FCC Form 499-A. This code should be entered at the top of each page on the paper version of the Worksheet, the cover letter, and on any supporting documentation. Filer 499 ID numbers can be found at:

FCC Form 499 Filer Database (http://fjallfoss.fcc.gov/cgb/form499/499a.cfm)

Telecommunications Provider Locator (http://fcc.gov/wcb/iatd/lec.html)

First time filers should write “New” in the block. New filers will be assigned a Filer 499 ID number after submitting a completed Worksheet.

Line 102. — Enter the legal name of the filer as it appears on articles of incorporation or articles of formation and other legal documents. Each legal entity must file a separate Worksheet unless affiliated entities are filing on a consolidated basis. See section II.C.

Line 103. — Enter the Internal Revenue Service (IRS) employer identification number (EIN) for the filer, which should be the same EIN that the company uses to file any federal taxes, if the filer offers services subject to such taxes. The EIN is the entity’s taxpayer identification number (TIN) or an individual’s social security number (SSN). Consolidated filers must provide the EIN of the holding company.

Line 104. — Enter the principal name under which the filer conducts telecommunications activities, typically the name that appears on customer bills or the name used when service representatives answer customer inquiries.

Line 105. — Mark the boxes that describe the telecommunications activity or activities of the filer. If more than one is appropriate, label the activities in order of importance to the filer’s business. Enter a 1 in the box that is the most important activity, a 2 in the next most important, etc., but select no more than 5 categories. An explanation of the categories appears in Appendix B.

Line 106. — Enter a common identifier for all affiliated filers, typically the name of the filer’s holding company or controlling entity, if any. All reporting affiliates or commonly owned entities should have the identical name appearing on Line 106.1 and identical IRS EIN on Line 106.2.

Line 107. — Enter the FCC Registration Number (FRN) of the filer. The FRN is a ten-digit number that includes a check-digit and is used to identify an entity within all Commission Licensing/Filing systems and the Commission’s Revenue Accounting Management Information System (RAMIS). The number is assigned by the Commission Registration System (CORES). For more information, see https://fjallfoss.fcc.gov/coresWeb/publicHome.do.

Line 108. — Enter the name of the management company if the filer is managed by an entity other than itself. If the filer and one or more telecommunications provider(s) are commonly managed, then each should show the same management company on Line 108. Filers need not be affiliated to have a common management company. The management company would typically be the point of contact for the administrators of the support mechanisms.

Line 109. — Enter the complete mailing address of the corporate headquarters of the filer.

Line 110. — Enter a business address for the filer that could be used either for customer inquiries or that parties could use to contact the filer in order to resolve complaints. Check the box if this address is the same as the mailing address of the corporate headquarters on Line 109.

Line 111. — Enter a telephone number that can be used to resolve customer complaints, for customer service, or for billing inquiries, such as a customer toll-free number.

Line 112. — Enter all names that the filer used in the past three years for providing telecommunications. Enter all names by which the filer would be known to customers, government bodies, creditors, the press, etc. Consolidated filers should provide all names used by all telecommunications affiliated covered by the filing. The list must include the filer’s billing agents if those partiers, rather than the filer, are identified on customer bills, and should also include names of predecessor companies that would have contributed to universal service, TRS, NANP, or LNP or filed a Telecommunications Reporting Worksheet in the prior year. In such cases, include the prior Filer 499 ID as part of the name, as this information will be used by the administrators in instances where other information indicates that a non-filer might exist and also to ensure that entities are not billed improperly for predecessor companies that no longer exist. Use an additional sheet if this space is not sufficient.

B.Block 2: Contact Information

Block 2 of the Telecommunications Reporting Worksheet reports contact information for regulatory and billing purposes.

1.Block 2-A: Regulatory Contact Information

Line 201. — Enter the Filer 499 ID from Line 101.

Line 202. — Enter the legal name of the filer from Line 102.

Lines 203–206. — Enter the name, telephone number, and fax number of the person who filled out the FCC Form 499. An email address is also required and will not be publicly released. This person should be able to provide clarifications or additional information and, if necessary, serve as the first point of contact if either the Commission or an administrator should choose to verify or audit information provided in the Worksheet.

Line 207. — Enter the contact person name, office name, and mailing address of a corporate office to which future Worksheets should be sent. An email address is also required and will not be publicly released. The next Worksheet will be mailed to this address unless other arrangements are made. Failure to receive a Worksheet from an administrator or the FCC does not relieve the filer from its obligation to file in a timely fashion.

Line 208. — Enter a billing contact person name and address for administrators to send billing information for contributions. An email address is also required and will not be publicly released. Information on establishing electronic fund transfer and bills for universal service, TRS, NANPA, or LNPA contributions will be sent to this address unless other arrangements are made via written request. An FCC ITSP regulatory fee bill, if due, will be sent to the email address specified on Line 208.1.

2.Block 2-B: Agent for Service of Process

Section 413 of the Act requires each carrier “to designate in writing an agent in the District of Columbia” upon whom all notices, process, orders, and decisions made by the Commission may be served on behalf of that carrier in any proceeding pending before the Commission.^³⁰

Lines 209–218. — Carriers and VoIP providers (including interconnected VoIP providers and non-interconnected) must enter the name, business address, telephone or voicemail number, fax number, and, if available, email address for their designated D.C. Agent. Carriers and interconnected VoIP providers must designate a single agent for service of process in D.C. for all Commission business. Service of any notice, process, orders, decisions, and requirements of the Commission may be made upon the filer by leaving a copy thereof with this designated agent during normal business hours at the agent’s office or other usual place of residence.

In addition to this information, the filer may elect to provide a local or alternate agent for service of process located outside D.C. Filers other than carriers or interconnected and VoIP providers need only report one agent for service of process, whether located inside D.C. or otherwise. Although the FCC Form 499-A permits carriers and interconnected VoIP providers to designate a preferred alternate or local agents for service of process, each designated agent for a particular carrier or interconnected VoIP providers provider must accept service for all purposes relating to Commission business. A carrier or interconnected VoIP provider may not limit a designated agent’s ability to accept service on behalf of the carrier or interconnected VoIP provider by subject matter, jurisdiction, affiliate or any other grounds. The Commission may assume that the local or alternate agent is the filer’s preferred destination for all service of process.

New carriers and VoIP providers (including interconnected VoIP providersand non-interconnected) must identify an agent for service of process within 30 days of providing service and all carriers or interconnected VoIP providers must notify the FCC within one week if the contact information changes for their D.C. Agent.

3.Block 2-C: FCC Registration Information

New telecommunications carriers and other telecommunications providers must register with the Commission when they begin to provide service. Carriers and other telecommunications providers must update registration information within one week of a material change. Registration information includes information reported in Blocks 1 and 2 of the Telecommunications Reporting Worksheet.

Lines 219–226. — As explained above, virtually all carriers filing the FCC Form 499 are considered to be interstate carriers. They, along with interconnected VoIP providers, must provide the names and business addresses of their Chief Executive Officer, Chairman, and President.

Please refer to the following list for instructions for different types of providers:

If the filer does not have one or more of these officers, then names should be supplied for the three most senior-level officers of the filer

If the same person occupies more than one position, then names should be supplied for the three most senior-level officers of the filer

If the filer is a sole proprietorship, list only one name

If the filer is a partnership, list the managing partner on Line 221
If the filer is owned by two partners, list the second partner on Line 223

If there are three or more partners, list information for the managing partner and the two other partners with the greatest financial interest in the partnership

For purposes of this filing, an officer is an occupant of a position listed in the article of incorporation, articles of formation, or other similar legal document.

Line 227. — Check those jurisdictions where the filer provided telecommunications service or interconnected VoIP service in the past 15 months, and any additional jurisdictions in which the filer expects to provide such services in the next 12 months. Identify jurisdictions where customers physically obtain service, and for switched services, identify jurisdictions where customers can originate calls. For services where the called party pays, however, also identify jurisdictions where calls terminate.^³¹ For example, an operator service provider that handled inmate calls originating in New Jersey and terminating collect in New Jersey, New York, and Pennsylvania, would identify those three states as jurisdictions served.

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

C.Blocks 3 and 4: Filer Revenue Information

Blocks 3 and 4 of the Telecommunications Reporting Worksheet report revenue information for calendar year 2011.

Line 301 and Line 401. — Enter the Filer 499 ID from Line 101.

Lines 302 and Line 402. — Enter the legal name of the filer from Line 102.

Lines 303–314 and Lines 403–418. — Report gross billed revenues as directed. For most filers, completing Lines 303–314 and 403–418 is a three-step process. First, the filer must assign its gross billed revenues to reporting categories, which includes allocating revenues from bundled services between their telecommunications and non-telecommunications components. Second, the filer must attribute telecommunications revenues derived from sales to contributing resellers or from sales to end users. Third, the filer must apportion its telecommunications revenues between the intrastate, interstate, and international jurisdictions.

Gross billed revenues include revenues from all sources, including non-regulated telecommunications offerings, information services, and other non-telecommunications services. Gross revenues consist of total revenues billed to customers during the filing period with no allowances for uncollectibles, settlements, or out-of-period adjustments. Gross revenues include:

Account set-up

Connection

Service restoration

Termination

Revenues derived from the activation and provision of interstate, international, and intrastate telecommunications and non-telecommunications services

Collection overages and unclaimed refunds for telecommunications and telecommunications services when not subject to escheats

Surcharges on telecommunications services or interconnected VoIP services that are billed to the customer and either retained by the filer or remitted to a non-government third party under contract

Any other non-recurring charges

These charges should be reported on the same line that the filer reports any associated recurring revenue. Deposits are not revenues. Gross revenues do not include amounts that cannot be billed to customers and may be distinct from booked revenues. Gross billed revenues also do not include revenues (imputed or otherwise) for services provided to the filer itself or from one wholly owned affiliate to another unless: (1) the filer is required to record such revenues for some other federal or state regulatory purpose; or (2) the filer is providing service to an affiliate for resale and the affiliate is not a direct universal service contributor. Lastly, gross revenues should exclude taxes and surcharges that are not recorded on the company books as revenues, but are instead remitted to government bodies. Any charge on a customer bill represented to recover or collect contributions to federal and state universal service support mechanisms must be shown separately on Line 403.

National Exchange Carrier Association (NECA) pool companies should report the actual gross billed revenues (CABS Revenues) reported to the NECA pool and not settlement revenues received from the pool. Entities making consolidated filings must include in their FCC Form 499 Filings all revenue on the consolidated books of account. Note that deposits are not revenues and that credits should not be deducted from billed revenues when the credit is issued. Instead, filers should include redeemed credits with uncollectible amounts reported on Line 421 and Line 422.

When two filers merge, the successor company should report total revenues for the reporting period for all predecessor operations, unless the filers maintain separate corporate identities and both continue to operate. In that special case, each filer should continue to report its revenues separately.^³² Where an entity obtains, by any means whatsoever, the telecommunications operations or customer base of a filer, the acquiring company must report all telecommunications revenues associated with such operations or customer base including revenues billed in the calendar year prior to the date of acquisition.

Note on International Services. — For international services, gross billed revenues consist of gross revenues billed by U.S. telecommunications providers with no allowances for settlement or settlement-like payments. International settlement and settlement-like receipts for foreign-billed service should not be included in U.S. telecommunications revenues. Note that if the filer receives the foreign-bound traffic in the United States, then it is providing ordinary international service from the United States to a foreign point; receipts from the originating carrier should be reported as revenue on Line 414. Filers may report international revenues in section 43.61 reports that are net of credits at the time the credits are issued.

Note on Gross Earned Revenues Reporting. — Filers that maintain records in accordance with generally accepted accounting principles and that record revenues when earned instead of when billed, may use earned revenues to represent billed revenues as long as they do so consistently from reporting period to reporting period. Filers using earned revenues to represent billed revenues need not impute earned revenue for redeemed credits if no earned revenue is recorded when credits are redeemed. To the extent that earned revenues are net of any uncollectible amounts, these uncollectible amounts must not be included on Line 421 or Line 422.

1.Apportioning Revenues Among Reporting Categories

If revenue category breakout cannot be determined directly from corporate books of account or subsidiary records, filers may provide on the Worksheet a good-faith estimate of the breakout. Good-faith estimates should be based on information that is current for the filing period. Filers should maintain documentation for good-faith estimates and entities may not simply report all revenues on one of the “other revenue” lines.

Filers with any revenues for Lines 303–314 and 403–420 may not omit the dollar amounts from column (a), even if all of the revenues are for interstate or international services.

Filers may report revenues from contributing resellers (i.e., universal service contributors) on Lines 303 through 314 and must report all other revenues on Lines 403 through 418.^³³ In many cases, the line-item categories are duplicated in the two sections. Carriers that are required to use the Uniform System of Accounts (USOA) prescribed in Part 32 of the Commission’s rules should base their responses on their USOA account data and supplemental records, dividing revenues into those received from universal service contributors and those received from end users and other non-contributors.^³⁴ All filers should report revenues based on the following descriptions.

i. Fixed local service revenue categories

Fixed local services connect a specific point to one or more other points. These services can be provided using either wireline, fixed wireless, or interconnected VoIP technologies and can be used for local exchange service, private communications, or access to toll services.

Line 303 and Line 404. — Monthly service, local calling including message and local toll charges, connection charges, vertical features, and other local exchange services should include the basic local service revenues except for local private line revenues, special access revenues, and revenues from providing mobile or cellular services. These lines should include charges for optional extended area service, dialing features, local directory assistance, added exchange services such as automatic number identification (ANI) or teleconferencing, LNP surcharges, connection charges, charges for connecting with mobile service and local exchange revenue settlements. Filers should break out these revenues as follows:

Line 303.1. — Revenues for services provided to carriers as unbundled network elements (UNEs)

Line 303.2. — Revenues for services provided to carriers under tariffs or arrangements other than unbundled network elements (for example, resale). Line 303.2 should also include Presubscribed Interexchange Carrier Charge (PICC) charges levied on carriers.

Line 404.1. — Local service portion of revenues from local exchange service provided using non-for plans (other than interconnected VoIP for plans) that include interstate calling as part of the flat monthly fee.

Line 404.2. — Toll portion of revenues from local exchange service provided using non-plans (other than interconnected VoIP for plans) that include interstate calling as part of the flat monthly fee. (Note: if the revenue from the toll portion of such service is attributed to an affiliate, that affiliate must report such revenues on Line 404.2, not on Line 414).

Line 404.3. — Revenues from non-interconnected VoIP local exchange services plans (other than interconnected VoIP plans) that do not include interstate calling.

Line 404.4. — Revenues from Local service provided via interconnected VoIP service offered in conjunction with a broadband connection.

Line 404.5. — Revenues from Local service provided via interconnected VoIP service offered independent of the broadband connection.^³⁵

Line 404 should not include subscriber line charges levied under a tariff filed by the filer or placed on customer bills as a pass-through of underlying carrier subscriber line charges. Filers should instead report such revenues on line 405. Note that federal subscriber line charges typically represent the interstate portion of fixed local exchange service; these amounts are separate from toll revenues and correspond to the revenues received by incumbent telephone companies to recover part of the cost of networks that allow customers to originate and terminate interstate calls. Filers without subscriber line charge revenue must identify the interstate portion of fixed local exchange service revenues in column (d) of the appropriate line 404.1–404.5. Line 404.1–404.5 should, however, include revenues from federally tariffed LNP surcharges, which should be identified as interstate revenues. Interconnected VoIP providers not reporting based on the safe harbor must make a similar allocation as well as determine the appropriate portion of revenues to allocate to interstate and international toll service.

Line 304. — Line 304 should include per–minute charges for originating or terminating calls. This line also would include revenues to the local exchange carrier for messages between a cellular customer and another station within the mobile service area, in addition to any other gross charges to other carriers for the origination or termination of toll or non-toll traffic. Do not deduct or net payments to carriers for origination or termination of traffic on their networks.

Line 304.1 — Revenues for originating and terminating minutes provided under state or federal access tariffs.

Line 304.2 — Revenues for originating and terminating minutes provided as unbundled network elements or other contract arrangements.

Line 304 includes direct trunk transport, port charges, mileage charges and rearrangement charges that are normally treated as access charge revenues.^³⁶ Do not include international settlement or settlement-like receipts or transiting fees from international toll services.

Line 405. — Line 405 should include charges to end users specified in access tariffs, such as tariffed subscriber line charges and PICC charges levied by a local exchange carrier on customers that are not presubscribed to an interexchange carrier (i.e., a no-PIC customer). Line 405 should not include charges to end users for special access services (which are reported on Line 406). Telecommunications providers that do not have subscriber line charge or PICC tariffs on file with the Commission or with a state utility commission or who are not reselling such tariffed charges, should report $0 on Line 405.

Line 305 and Line 406. — Local private line and special access service should include revenues from providing local services that involve dedicated circuits, private switching arrangements, digital subscriber lines, and/or predefined transmission paths. Line 406 should include revenues from special access lines resold to end users unless the service is bundled with and charged as part of a toll service, in which case the revenues should be reported on the appropriate toll service line. Report on Lines 305 and 406 revenues from offering dedicated capacity between specified points even if the service is provided over local area switched, multi-protocol label switching (MPLS), asynchronous transfer mode (ATM), or frame relay networks. Amounts reported on Line 305 should be divided between:

Line 305.1 — Revenues for service provided to contributing resellers for resale as telecommunications.

Line 305.2 — Revenues for service provided to contributing resellers for resale as interconnected VoIP.

Amounts reported on Line 406 include revenues from the transmission component of wireline broadband Internet access service to the extent described below, as well as other revenue from private line and special access service.^³⁷ Specifically, Line 406 includes all revenue from broadband service (including the transmission component of wireline broadband Internet access service) provided on a common carrier basis. Revenues for the provision of wireline broadband Internet access transmission on a non-common-carrier basis should be reported on Line 418. All other revenues from local private line service and special access service billed to end users must be reported on Line 406.

Line 306 and Line 407. — Line 306 should include revenues received from carriers as payphone compensation for originating toll calls. Line 407 should include revenues received from customers paid directly to the payphone service provider, including all coin-in-the-box revenues. Do not deduct commission payments to premises’ owners.

Line 307 and Line 408. — Local telecommunications service revenues that reasonably would not be included with one of the other fixed local service revenue categories. Line 307 should include charges for physical collocation of equipment pursuant to 47 U.S.C. § 251(c)(6). Report any revenues from offering switched capacity on local area data networks such as ATM or frame relay networks.

Line 308. — Universal service support revenues should include all amounts that filers receive as universal service support from either states or the federal government. Line 308 should include as revenues Lifeline Assistance reimbursement for the waived portion of subscriber line or presubscribed interexchange carrier charges from the Low Income or High Cost universal service support mechanisms. Line 308 should include amounts received as cash as well as amounts received as credit against contribution obligations. Line 308 should not include any amounts charged to customers to recover universal service or similar contributions. Line 308 should not include charges or credits for subsidized services provided to schools, libraries, and rural health care providers. Such charges are properly reported as end user revenue.

ii. Mobile service

Mobile services are wireless communications between mobile wireless equipment, such as cellular phones and other points.

Line 309, Line 409, and Line 410. — Data reported on these lines should contain mobile service revenues other than toll charges to mobile service customers. Charges associated with customer premises equipment should not be included on these lines.

Line 309. — Revenues for all mobile service provided to contributing resellers, including revenues received from another carrier for roaming service provided to customers of that carrier.

Line 409. — Revenues for mobile service provided to end users, including monthly charges, activation fees, service restoration, and service order processing charges, etc. End–user prepaid wireless service revenues attributable to activation and daily or monthly access charges should be reported on Line 409.

Line 410. — Revenues for mobile service provided to end users, including message charges, any roaming charges assessed on customers for calls placed out of customers’ home areas and local directory assistance charges. End–user prepaid wireless service revenues attributable to airtime should be reported on Line 410.

Itemized toll charges to mobile service customers should be included in the Lines 413 or 414, as appropriate.

Roaming charges for service provided by foreign carriers operating in foreign points are not U.S. telecommunications revenues and therefore should be reported on Line 418.

iii. Toll service revenue categories

Toll services are telecommunications services, wireline, wireless, or interconnected VoIP services, that enable customers to communicate outside of local exchange calling areas. Toll service revenues include intrastate, interstate, and international long distance services.

Line 411. — Revenues from prepaid calling cards provided either to customers, distributors or to retail establishments. Prepaid card includes prepaid service where the customer utilizes the service provider’s switching platform and a personal identification number (PIN) for purposes of verification and billing, even if the customer does not receive a physical card.^³⁸ Gross billed revenues should represent the amounts actually paid by end user customers and not the amounts paid by distributors or retailers, and should not be reduced or adjusted for discounts provided to distributors or retail establishments. All prepaid card revenues are classified as end–user revenues. For purposes of completing this Worksheet, prepaid card revenues should be recognized when end–user customers purchase the cards. The international portion of revenue, however, should be reported consistently with the filer’s 43.61 international traffic data reports.

Line 310 and Line 413. — Operator and toll calls with alternative billing arrangements should include all calling card or credit card calls, person-to-person calls, and calls with alternative billing arrangements such as third–number billing, collect calls, and country-direct type calls that either originate or terminate in a U.S. point. These lines should include all charges from toll or long distance directory assistance. Lines 310 and 413 should include revenues from all calls placed from all coin and coinless, public and semi-public, accommodation and prison telephones, except that calls that are paid for via prepaid calling cards should be included on Line 411 and calls paid for by coins deposited in the phone should be included on Line 407.

Line 311, Line 412, and Line 414. — Filers should report ordinary long distance revenues on these lines, including revenues from most toll calls placed for a fee and flat monthly charges billed to customers, such as account maintenance charges, PICC pass-through charges, and monthly minimums. This category should include ordinary message telephone service (MTS), WATS, subscriber toll-free, 900, “WATS-like,” and similar switched services. Ordinary long distance includes separately stated toll revenue from wireline, wireless, and interconnected VoIP services.^³⁹ Ordinary long distance revenues should be reported as follows:

Line 311. — Ordinary long distance provided to contributing resellers.

Line 414.1. — Ordinary long distance provided to end users using non-technologies other than interconnected -VoIP technologies, including toll service that employs Internet Protocol but that is not provided on an interconnected VoIP basis.^⁴⁰

Line 414.2. — Separately billed revenue for ordinary long distance provided to end users using interconnected VoIP.

Note that the revenues for the toll portion of flat rated non-local service (other than interconnected VoIP local service) should be reported on Line 404.2, regardless of whether this portion of revenue is reported by a local exchange carrier or by its toll affiliate. Note also that the revenue for the toll portion of flat rated interconnected VoIP local service should be reported on Line 404.4 or Line 404.5, as appropriate.

International calls that traverse the United States but both originate and terminate in foreign points are excluded from the universal service contribution base. Such end-user revenues should be segregated from other toll revenues by showing them on Line 412. Such reseller revenues should be reported on Line 311. Telecommunications providers should not report international settlement revenues from traditional settlement transiting traffic on the Worksheet.

For carriers providing international telecommunications services, the total revenues identified as international on Line 419(e) should match the total U.S. billed revenues that will be reported each year pursuant to 47 C.F.R. § 43.61 except in very limited circumstances, such as receipts from foreign carriers for calls that are reoriginated and reported as U.S. billed traffic. For example, if a filer receives payment from a foreign carrier for traffic that the filer receives outside of the United States, brings into the United States, and then refiles and carries the traffic to a foreign point, the filer would not include those settlement-like payments as revenues on Line 414 of the FCC Form 499-A even though they might be reported as revenues on the filer’s 43.61 international traffic data report. Instead, those amounts would be reported on Line 418. Revenue from circuits within the United States that connect a customer to an international circuit should be reported as interstate. Revenue from circuits that connect foreign points should be reported on Line 418.

Line 312 and Line 415. — Long distance private line service should include revenues from dedicated circuits, private switching arrangements, and/or predefined transmission paths, extending beyond the basic service area. Line 312 and Line 415 should include frame relay and similar services where the customer is provided a dedicated amount of capacity between points in different basic service areas. This category should include revenues from the resale of special access services if they are included as part of a toll private line service. For international private line services, U.S. providers must report on Line 415 revenues from the U.S. portion of the circuit to the theoretical midpoint of the circuit regardless of whether such revenues were billed to the customer by the reporting carrier or by a partner carrier in a foreign point.

Line 313 and Line 416. — Satellite services should contain revenues from providing space segment service and earth station link-up capacity used for providing telecommunications or telecommunications services via satellite. Revenues derived from the lease of bare transponder capacity should not be included on Lines 313 and 416.

Line 314 and Line 417. — All other long distance services should include all other revenues from providing long distance communications services. Line 314 and Line 417 should include toll teleconferencing.^⁴¹ Line 314 and Line 417 should include switched data, frame relay and similar services where the customer is provided a toll network service rather than dedicated capacity between two points. Line 314 should also include revenues from all non-interconnected VoIP services sold to contributing resellers that are not otherwise includable in Lines 303 to 313.

iv. Other revenue categories

Line 403. — Itemized charges levied by the filer in order to recover contributions to state and federal universal service support mechanisms should be classified as end-user billed revenues and should be reported on Line 403. Any charge identified on a bill as recovering contributions to universal service support mechanisms must be shown on Line 403 and should be identified as either interstate or international revenues, as appropriate. Filers should report intrastate revenues on line 403 only to the extent that actual payments to state universal service programs were recovered by pass-through charges itemized on customer bills.

Line 418. — Other revenues that should not be reported in the contribution bases; Non-interconnected VoIP Revenues. Line 418 should include all non-telecommunications service revenues on the filer’s books, as well as some revenues that are derived from telecommunications-related functions, but that should not be included in the universal service or other fund contribution bases. For example, information services offering a capability for generating, acquiring, storing, transforming, processing, retrieving, utilizing, or making available information via telecommunications are not included in the universal service or other fund contribution bases. Information services do not include any use of any such capability for the management, control, or operation of a telecommunications system or the management of a telecommunications service. For example, voice mail, call moderation, and call transcription services are information services. Revenues allocated to these services should be reported on Line 418. Line 418 should also include revenues from published directory services, billing and collection services, inside wiring, inside wiring maintenance insurance, pole attachments, open video systems (OVS), cable leased access, cable service, and direct broadcast satellite (DBS) service. Line 418 should include revenues from the sale, lease, installation, maintenance, or insurance of customer premises equipment (CPE) and from the sale or lease of transmission facilities, such as dark fiber or bare transponder capacity, that are not provided as part of a telecommunications service or as a UNE. Line 418 should include late payment charges and charges imposed by the filer for customer checks returned for non-payment. Line 418 should include revenues from telecommunications provided in a foreign country where the traffic does not transit the United States or where the provider is offering service as a foreign carrier, i.e., a carrier licensed in that country. Line 418.4 should include non-interconnected VoIP revenues, which are included in the TRS contribution base only. Revenue reported on Line 418 should be divided into four categories:

Line 418.1. —Revenues from other non-telecommunications goods or services that are bundled with U.S. wireline or wireless circuit switched exchange access services.

Line 418.2. — Revenues from other non-telecommunications goods or services that are bundled with U.S. interconnected VoIP service.

Line 418.3. — All revenues properly reported on line 418 other than those in Lines 418.1, 418.2, and 418.4, including wireline broadband Internet access service that is not reportable on Line 406 and all non-common carrier wireline broadband Internet access service and cable modem service (to the extent that cable modem service is being provided by an entity already filing an FCC Form 499-A).

Line 418.4. — Revenues from non-interconnected VoIP services sold to end users that are not otherwise includable on Lines 403 to 417. Non-interconnected VoIP service is a service that (i) enables real-time voice communications that originate from or terminate to the user’s location using Internet protocol or any successor protocol and (ii) requires Internet Protocol compatible customer premises equipment, but (iii) is not an defined in Appendix B, under non-interconnected VoIP service provider. Only include revenues from October 1, 2011 through December 31, 2011; report revenues from January 1, 2011 through September 30, 2011 on Line 418.3.^⁴²

Reporting Revenues from Bundled Offerings. — Allocation of revenues between either wireline or interconnected VoIP telecommunications and bundled non-telecommunications, such as information services and consumer premises equipment (CPE), are governed by the Commission’s bundling rules. The Commission adopted two safe harbor methods for allocating revenue when telecommunications services and CPE/enhanced services are offered as a bundled package. The first option is to report revenues from bundled telecommunications and CPE/enhanced service offerings based on the unbundled service offering prices, with no discount from the bundled offering being allocated to telecommunications services. Alternatively, filers may elect to treat all bundled revenues as telecommunications service revenues for purposes of determining their universal service obligations. Filers may choose to use allocation methods other than the two described above. Filers should realize, however, that any other allocation method may not be considered reasonable and will be evaluated on a case-by-case basis in an audit or enforcement context. Prepaid calling card providers may avail themselves of the bundled service safe harbors for separating revenue between telecommunications and information services.^⁴³ Similarly, providers of non-interconnected VoIP services that are offered with end-user revenue generating (non-VoIP) services may avail themselves of the bundled service safe harbors for allocating revenue.^⁴⁴

2.Attributing Revenues from Contributing Resellers and from End Users

Filers must report revenues using two broad categories: (1) revenues from contributing resellers and (2) revenues from all other sources. Taken together, these revenues should include all revenues billed to customers and should include all revenues on the filers’ books of account. Although some categories of revenues are automatically attributed—for example, all per-minute switched access charges are treated as carrier’s carrier revenues reported in Block 3 and all universal service pass-through charges are treated as end-user revenues reported in Block 4—most categories of revenues require the filer to determine whether the customer purchasing the telecommunications is a contributing reseller or instead an end user.

For the purposes of this Worksheet, “Revenues from services provided for resale by other contributors to federal universal service support mechanisms” are revenues from services provided by underlying carriers to other entities that currently are contributors to universal service support mechanisms and that are resold in the form of telecommunications. Such revenues are referred to herein as “carrier’s carrier revenues” or “revenues from resellers.” An underlying carrier also may include as carrier’s carrier revenues any international switched service revenues received from another U.S. reselling carrier where that reselling carrier is using the underlying carrier’s service to re-file the foreign-billed traffic of a foreign telephone operator. In this case, the reselling carrier must certify to the underlying carrier that it is using the resold international switched service to handle traffic that both originates and terminates in foreign points. In some instances, reselling carriers are themselves selling the underlying service to another reseller. In these instances, an underlying carrier also may include as carrier’s carrier revenue any revenues received from service provided to resellers who certify to the underlying carrier that: (a) all of the reseller’s customers are themselves FCC Form 499-A worksheet filers; and (b) all of the reseller’s customers are direct contributors to universal service support mechanisms. Revenues from all other sources consist primarily of revenues from services provided to end users, referred to here as “end-user revenues.” This latter category includes foreign and non-telecommunications revenues.

For the purpose of completing Block 3, a “reseller” is a telecommunications carrier or telecommunications provider that: (1) incorporates purchased telecommunications services into its own telecommunications offerings; and (2) can reasonably be expected to contribute to federal universal service support mechanisms based on revenues from such offerings when provided to end users.

Each filer should have documented procedures to ensure that it reports as “revenues from resellers” only revenues from entities that reasonably would be expected to contribute to support universal service. The procedures should include, but not be limited to, maintaining the following information on resellers: Filer 499 ID; legal name; address; name of a contact person; phone number of the contact person; and, as described below, the annual certification by the reseller and evidence of the filer’s use of the FCC’s website to validate the contributor status of the reseller. Filers shall provide this information to the Commission or the Administrator upon request.

Each year, the filer must obtain a signed statement from the reseller containing the following language:

I certify under penalty of perjury that the company is purchasing service for resale in the form of U.S. telecommunications or interconnected Voice over Internet Protocol service. I also certify under penalty of perjury that either the company contributes directly to the federal universal support mechanisms, or that each entity to which the company provides resold telecommunications is itself an FCC Form 499 worksheet filer and a direct contributor to the federal universal service support mechanisms.

In addition, to facilitate verification of a reseller’s certification, current contributors to universal service are identified http://fjallfoss.fcc.gov/cgb/form499/499a.cfm. Filers may use the website to verify the continuing validity of a reseller’s certification, and may presume that any reseller identified as a contributor in this website in the month prior to an FCC Form 499-Q filing will be a contributor for the coming quarter, and that it was a contributor for all prior quarters during that calendar year. Filers that do not comply with the above procedures will be responsible for any additional universal service assessments that result if its customers must be reclassified as end users.

Note: For the purposes of filling out this Worksheet—and for calculating contributions to the universal service support mechanisms—certain telecommunications carriers and other providers of telecommunications may be exempt from contribution to the universal service support mechanisms. These exempt entities, including “international only” and “intrastate only” providers and providers that meet the de minimis universal service threshold, should not be treated as resellers for the purpose of reporting revenues in Block 3. That is, filers that are underlying carriers should report revenues derived from the provision of telecommunications to exempt carriers and providers (including services provided to entities that are de minimis for universal service purposes) on Lines 403–417 of Block 4 of the Telecommunications Reporting Worksheet, as appropriate. Underlying carriers must contribute to the universal service support mechanisms on the basis of such revenues. In Block 5, Line 511, however, filers may elect to report the amounts of such revenues (i.e., those revenues from exempt entities that are reported as end-user revenues) so that these revenues may be excluded for purposes of calculating contributions to TRS, LNPA, and NANPA.

3.Allocating Revenues between the Jurisdictions

Columns (b), (c), (d), and (e) are provided to identify the part of gross revenues that arise from interstate and international services for each entry on Lines 303 through 314 and Lines 403 through 417. Intrastate telecommunications means communications or transmission between points within the same State, Territory, or possession of the United States, or the District of Columbia. Interstate and international telecommunications means communications or transmission between a point in one state, territory, possession of the United States or the District of Columbia and a point outside that state, territory, possession of the United States or the District of Columbia. Revenues from services offered under interstate tariffs, such as revenues from federal subscriber line charges and from federally tariffed LNP surcharges, should be identified as interstate revenues. This includes amounts incorporated in or bundled with other local service charges.

For example, if a prepaid calling card provider collects a fixed amount of revenue per minute of traffic, and 65 percent of minutes are interstate, then interstate revenues would include 65 percent of the per-minute revenues. Similarly, if a local exchange carrier bills local measured service charges for calls that originate in one state and terminate in another, these billings should be classified as interstate even though the charges are covered by a state tariff and the revenues are included in a local service account. If over ten percent of the traffic carried over a private or WATS line is interstate, then the revenues and costs generated by the entire line are classified as interstate.^⁴⁵ In general, flat-rated unbundled network access elements should be classified according to the regulatory agency that has primary jurisdiction over the contracts.

Amounts billed to customers to recover federal universal service contribution obligations should be attributed as either interstate or international revenues, as appropriate, but may not be reported as intrastate revenues. Filers should report intrastate revenues on Line 403 only to the extent that actual payments to state universal service programs were recovered by pass-through charges itemized on customer bills.

Note: Where possible, filers should report their amount of total revenues that are intrastate, interstate, and international by using information from their books of account and other internal data reporting systems. Where a filer can determine the precise amount of revenues that it has billed for interstate and international services, it should enter those amounts in columns (d) and (e), respectively.

If the allocation of revenues cannot be determined directly from corporate books of account or subsidiary records, filers may provide on the Worksheet good-faith estimates of these figures. In such cases, the filer should enter the good-faith estimates of the percentage of interstate and the percentage of international revenues in columns (b) and (c), respectively. A reporting entity may not submit a good-faith estimate lower than one percent unless the correct figure should be $0. Good-faith estimates must be based on information that is current for the filing period. Information supporting good-faith estimates must be made available to either the FCC or to the administrators upon request. Using the good-faith estimate, calculate the amount of interstate revenues as the amount in column (a) times the percentage in column (b), and calculate the amount of international revenues as the amount in column (a) times the percentage in column (c). Enter zero dollars in columns (d) and (e) if and only if there were no interstate or international revenues for the line for the reporting period.

The FCC provides the following safe harbor percentages of interstate revenues associated with Line 309, Line 409, and Line 410:^⁴⁶

37.1% of cellular and broadband PCS telecommunications revenues
12.0% of paging revenues
1.0% of analog SMR dispatch revenues

These safe harbor percentages may not be applied to universal service pass-through charges, fixed local service revenues, or toll-service charges. All filers must report the actual amount of interstate and international revenues for these services. For example, toll charges for itemized calls appearing on mobile telephone customer bills should be reported as intrastate, interstate or international based on the origination and termination points of the calls.

The FCC provides the following safe harbor percentage of interstate revenues associated with Line 303.2, Line 314, Line 404.4, Line 404.5, Line 414.2, and Line 418.4:

64.9% of interconnected VoIP and non-interconnected VoIP telecommunications revenues

These safe harbor percentages may not be applied to universal service pass-through charges or other fixed local service revenues.

Wireless telecommunications providers and VoIP providers that choose to avail themselves of these safe harbor percentages for interstate revenues may assume that the FCC will not find it necessary to review or question the data underlying their reported percentages. All affiliated wireless telecommunications providers and VoIP providers must make a single election, each quarter, whether to report actual revenues or to use the current safe harbor within the same safe harbor category.^⁴⁷ So, for example, if in a calendar quarter a wireless telecommunications provider reports actual interstate revenues for its cellular and broadband PCS telecommunications services, all of its affiliated legal entities must also report actual interstate telecommunications revenues for cellular and broadband PCS offerings. The same wireless telecommunications provider and all affiliates, however, could use the safe harbor for paging services. Annual revenues reported on the FCC Form 499-A should reflect the filer’s reporting of revenues in each quarter on FCC Form 499-Q. For example, if a filer projected revenue based on a safe harbor for the first two quarters and based on traffic studies for the final two quarters, the amounts reported in the FCC Form 499-A for the first two quarters would be based on actual billings for those quarters and the relevant safe harbors, and the amounts reported for the final two quarters would be based on actual billings for those quarters and the traffic studies for those quarters.

Many carriers and other providers of telecommunications now offer packages that bundle fixed local exchange service with interstate toll service for a single price. Revenues for the whole bundle, except for tariffed subscriber line and PICC charges, should be reported on Line 404, as described more fully above. The portion of revenues associated with interstate and international toll services must be identified in columns (d) and (e), respectively.^⁴⁸ Filers should make a good-faith estimate of the amounts of intrastate, interstate, and international revenues from bundled local/toll service if they cannot otherwise determine these amounts from corporate records, and must make their methodology available to the Commission or the Administrator, upon request.

Wireless telecommunications providers and VoIP providers may rely on traffic studies if they are unable to determine their actual interstate and international revenues.^⁴⁹ In developing their traffic studies, such providers may rely on statistical sampling to estimate the proportion of minutes that are interstate and international. Any revenues associated with charges on customer bills that are identified as interstate or international must effectively be accounted for (e.g., through proper weighting in a traffic study) as 100 percent interstate or international when reporting revenues.^⁵⁰ Sampling techniques must be designed to produce a margin of error of no more than one percent with a confidence level of 95%. If the sampling technique does not employ a completely random sample (e.g., if stratified samples are used), then the respondent must document the sampling technique and explain why it does not result in a biased sample. Traffic studies should include, at a minimum: (1) an explanation of the sampling and estimation methods employed and (2) an explanation as to why the study results in an unbiased estimate with the accuracy specified above. Mobile telecommunications providers and interconnected VoIP providers should retain all data underlying their traffic studies as well as all documentation necessary to facilitate an audit of the study data and be prepared to make this data and documentation available to the Commission upon request. In addition, filers that rely on traffic studies must submit those studies to the Commission and USAC for review (see section II.B for filing instructions).

Filers report total uncollectible revenue/bad debt expenses on Lines 421 and 422. Filers that maintain separate detail of uncollectibles by type of business should rely on those records in dividing uncollectible expense between carrier’s carrier, contribution base and other revenues, and for dividing uncollectibles associated with contribution base revenues between intrastate, interstate and international categories. Filers that do not have such detail should make such assignments in proportion to reported gross revenues.

4.Block 4-B: Total Revenue and Uncollectible Revenue Information

The Administrator relies on the detail line information on the Worksheet to arrive at the totals shown in Block 4-B. The Administrator will attempt to resolve conflicts between any sums that differ from the information entered into the totals on Block 4-B.

Line 419. — Gross billed revenues from all sources should equal the sum of revenues by type of service reported on Lines 303 through 314 and Lines 403 through 418.

Line 420. — Universal service contribution base revenues should equal the subtotal of Lines 403 through 411 and Lines 413 through 417 for each column. The totals on this line represent gross end-user revenues for the purpose of determining contributions to universal service support mechanisms. See section III.D (Line 511 instructions).

Line 421. — Show the uncollectible revenue/bad debt expense associated with gross billed revenues amounts reported on Line 419. In addition, for those using billed revenues, this line may include redeemed credits. Reported uncollectible amounts should be the amount reported as bad debt expense in the filer’s income statement for the year. Note that it will cover uncollectibles associated with all revenue on the filer’s books (Line 419), including uncollectible carrier’s carrier revenues, end-user telecommunications revenues, and revenues reported on Line 418. The filer’s uncollectible revenues/bad debt expense should be calculated in accordance with Generally Accepted Accounting Principles. Thus, uncollectibles should represent the portion of gross billed revenues that the filer reasonably expects will not be collected. Note that uncollectibles may not include any amounts associated with unbillable revenues.^⁵¹ Filers that operate on a cash basis should report $0 on this line. Filers that used earned revenue to represent billed revenues should not report as uncollectible any billings that are not included in earned revenues.

Line 422. — Show the portion of the uncollectible revenue/bad debt expense reported on Line 421 that is associated with just the universal service contribution base amounts reported on Line 420. Filers that maintain separate detail of uncollectibles by type of business should rely on those records in determining the portion of gross uncollectibles reported on Line 421 that should be reported on Line 422. Filers that do not have such detail should make such assignments in proportion to reported gross revenues. Filers must be able to document how the amounts reported on Line 422 relate to the uncollectible revenue/bad debt expense associated with gross billed revenues reported on Line 421.

In exceptional circumstances, amounts reported on Line 422 may exceed amounts reported on Line 421 or either amount might actually be negative. These situations can arise where amounts previously written off as uncollectible subsequently are collected.

Line 423. — Net universal service contribution base revenues should equal the amounts reported on Line 420 minus the amounts reported on Line 422.

5.Notes for Carriers That Use the USOA

The revenue accounts in the USOA generally correspond to specific revenue lines in Block 3 and Block 4. For example, revenue amounts recorded in accounts 5001, 5002, 5050, 5060 and 5069 should be reported on Line 303 or Line 404, as appropriate. Similarly, revenues recorded in account 5280 should be reported on Line 407. There are some exceptions. For example, local exchange carrier revenues from mobile carriers for calls between wireless and wireline customers should be reported on Line 304. Monthly and connection revenues from mobile services provided to end users in account 5004 should be reported on Line 409. Per-minute revenues from end users in account 5004 should be reported on Line 410. However, revenues in account 5004 from exchanging traffic with mobile service carriers should be reported on Line 304. Similarly, state per-minute access revenues recorded in account 5084 should be reported on Line 304; state special access revenues recorded in account 5084 should be reported on Line 305 and Line 406, as appropriate; and state subscriber line charge revenues recorded in account 5084 should be reported on Line 405. Uncollectible revenue recorded in account 5300 should be reported on Line 421. The portion of these revenues that correspond to contribution base revenues should be reported on Line 422.

Revenues classified in account 5200, miscellaneous revenues, should be divided into several lines for reporting purposes. For example, account 5200 includes revenues derived from unbundled network elements, which should be reported on Line 303 and, reciprocal compensation, which should be reported on Line 304. Some types of incidental regulated revenues contained in account 5200, miscellaneous revenues, will continue to be reported on Lines 403 through 408. These include collection overages and non-refundable prepaid amounts that are not used by the customer. Note that late payment charges, bad check penalties imposed by the company, enhanced services, billing and collection, customer premises equipment sale, lease or insurance, and published directory revenues should continue to be reported on Line 418.

Revenues recorded in account 5100, long distance network service revenues, should be reported on Line 310 through Line 314 and Line 411 through Line 417, as appropriate. Revenues from account 5100, long distance message revenues, are normally revenues from ordinary long distance and other switched toll services and should be reported on Lines 311, 414.1, and 414.2 except for amounts properly reported on Lines 310, 407, 411, 412, and 413.

D.Block 5: Additional Revenue Breakouts

Line 501. — Enter the Filer 499 ID from Line 101.

Line 502. — Enter the legal name of the filer from Line 102.

Lines 503–510. — In these lines, filers should identify the percentages of their telecommunications revenues by LNPA region. Payphone service providers, private service providers, and shared-tenant service providers that have certified that they are exempt from contributing to the shared costs of LNP need not provide these breakdowns. Carriers and interconnected VoIP providers should calculate or estimate the percentage of revenues that they billed in each region based on the amount of service they actually provided in the parts of the United States listed for each region. The percentages in column (a) should add to 100% unless the filer did not provide any services for resale by other contributors to the federal universal service support mechanisms. The percentages in column (b) should add to 100% unless the filer did not provide any telecommunications services to end users or non-contributing carriers. Carriers do not need to complete column (a) if they have some end-user revenues in each of the regions in which they have carrier operations. Filers may use a proxy based on the percentage of subscribers a provider serves in a particular region for reaching an estimate for allocating their end-user revenues to the appropriate regional LNPA.

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

Line 512. — TRS contribution base revenues reportable on Line 512(a) should equal the subtotal of Lines 403(a) through 417(a) and Line 418.4(a) less Line 511(a). TRS contribution base revenues reportable on Line 512(b) should equal the subtotal of Lines 403(d) through 417(d), Lines 403(e) through 417(e), Line 418.4(d), and Line 418.4(e) less Line 511(b). The totals on this line represent gross end-user revenues for the purpose of determining contributions to TRS.

Line 513. — Show the portion of the uncollectible revenue/bad debt expense reported on Line 421 that is associated with just the TRS contribution base amounts reported on Line 512. Filers that maintain separate detail of uncollectibles by type of business should rely on those records in determining the portion of gross uncollectibles reported on Line 421 that should be reported on Line 513. Filers that do not have such detail should make such assignments in proportion to reported gross revenues. Filers must be able to document how the amounts reported on Line 513 relate to the uncollectible revenue/bad debt expense associated with gross billed revenues reported on Line 421.

In exceptional circumstances, amounts reported on Line 513 may exceed amounts reported on Line 421 or either amount might actually be negative. These situations can arise where amounts previously written off as uncollectible subsequently are collected.

Line 514. — Net TRS contribution base revenues should equal the amounts reported on Line 512 less the amounts reported on Line 513.

E.Block 6: Certification

Line 601. — Copy the Filer 499 ID from Line 101.

Line 602. — Copy the legal name of the filer from Line 102.

Line 603. — In this line, filers may certify that they are exempt from one or more contribution requirement(s) by checking the box next to the mechanism(s) from which they are exempt. As explained above, the FCC Form 499 Telecommunications Reporting Worksheet enables telecommunications carriers and service providers to satisfy a number of requirements in one consolidated form. Not all entities that file the Telecommunications Reporting Worksheet must contribute to all of the support and cost-recovery mechanisms (universal service, LNP, TRS, and NANPA). For example, certain telecommunications providers that are not telecommunications carriers must contribute to the universal service support mechanisms, but not to the TRS, LNP, and NANPA mechanisms. Section IV.A provides summary information on which filers must contribute and which filers are exempt from particular contribution requirements. Filers that certify that they are exempt from one or more mechanism(s) should use the space provided on Line 603 to explain the exemption.

Note: It is not necessary for a filer to certify that it is de minimis for universal service purposes because the universal service administrator can determine whether a filer meets the contribution threshold from other information provided on the form. If, however, a reseller or other provider of telecommunications qualifies for the de minimis exemption, it must notify its underlying carriers that it is not contributing directly to universal service, so that it may be treated as an end user when the underlying carriers file FCC Form 499.

Line 604. — In this line, filers indicate whether they are exempt from FCC regulatory fees or the filer is an “exempt telecommunications company.”^⁵² A state or local governmental entity is any state, possession, city, county, town, village, municipal corporation, or similar political organization.^⁵³ The second check box identifies organizations duly qualified as a nonprofit, tax exempt entity under section 501 of the Internal Revenue Code, 26 U.S.C. § 501 or by state certification.^⁵⁴ These organizations typically qualify for non-profit status under sections 501(c)(3) or 501(c)(12). Note that such entities are not exempt from universal service, TRS, LNP, or NANPA contributions unless they qualify under some other exemption.

Line 605. — Filers may use the box in Line 605 to request nondisclosure of the revenue information contained on the Telecommunications Reporting Worksheet. By checking this box, the officer of the company signing the Worksheet certifies that the information contained on the Worksheet is privileged or confidential commercial or financial information and that disclosure of such information would likely cause substantial harm to the competitive position of the company filing the Worksheet. This box may be checked in lieu of submitting a separate request for confidentiality pursuant to section 0.459 of the Commission’s rules.^⁵⁵ All decisions regarding disclosure of company-specific information will be made by the Commission. The Commission regularly makes publicly available the names (and Block 1 and 2-B contact information) of the entities that file the Telecommunications Reporting Worksheet and information on which filers contribute to which funding mechanisms, including entities that checked the boxes in Line 603.

Lines 606–611. — An officer of the filer must examine the data provided in the Telecommunications Reporting Worksheet and certify that the information provided therein is accurate and complete. Officers of entities making consolidated filings should refer to section II.C and must certify that they comply with the conditions listed in that section. An officer is a person who occupies a position specified in the corporate by-laws (or partnership agreement), and would typically be president, vice president for operations, vice president for finance, comptroller, treasurer, or a comparable position. If the filer is a sole proprietorship, the owner must sign the certification. The signature on Line 606 must be in ink.

Filers have the opportunity to enter data, and to verify, submit, and certify FCC Forms 499-A and 499-Q online via a web-based data entry system. Company officers, who have previously filed a signed paper form, may certify subsequent forms online without being required to submit signed paper forms. For those officers, an electronic signature in the signature block of each form certified by that officer will be considered the equivalent to a handwritten signature on the form. By entering his or her electronic signature into the signature block of each form, the officer, therefore, acknowledges that such electronic signature certifies his or her identity and attests under penalty of perjury as to the truth and accuracy of the information contained in each electronically signed form. Visit http://www.universalservice.org/fund-administration/forms for more information and access to the online filing system.

A person who willfully makes false statements on the Worksheet can be punished by fine or imprisonment under Title 18 of the United States Code.^⁵⁶

Line 612. — Indicate whether this filing is an original filing for the year, due on April 1, a registration filing for a new service provider, a filing with revised registration information, or a filing with revised revenue information. See sections II.B and II.D for information on the obligation to file revisions.

IV.Calculation of Contributions

A.Contribution Requirements

Most filers must contribute to the universal service, TRS, NANPA, and LNPA funding mechanisms. This section provides a short summary to assist carriers and service providers in determining whether they must contribute to one or more of the mechanisms. Filers should consult the Commission’s rules and orders to determine whether they must contribute to one or more of the mechanisms.

Federal Universal Service Fund. — Entities that provide interstate telecommunications to the public for a fee as well as certain other providers of interstate telecommunications must contribute to the universal service support mechanisms. See 47 C.F.R. § 54.706.

Telecommunications Relay Services. — Every common carrier providing interstate telecommunications services and every VoIP provider must contribute to the TRS Fund. See 47 C.F.R. §§ 64.601(b), 64.604.

North American Numbering Plan Administration. — All telecommunications carriers and interconnected VoIP providers in the United States shall contribute to meet the costs of establishing numbering administration. See 47 C.F.R. § 52.17.

Shared Costs of Local Number Portability. — The shared costs of long-term number portability attributable to a regional database shall be recovered from all telecommunications carriers and interconnected VoIP providers providing service in that region. See 47 C.F.R. § 52.32.

Table 2 summarizes which telecommunications carriers and service providers must file for particular purposes. This chart is provided for informational purposes only. It is not intended to be exhaustive, nor is it intended to serve as legal guidance or precedent. Filers are instructed to consult the Commission’s rules and orders to determine whether they must contribute to one or more of the mechanisms. See 47 C.F.R. §§ 52.17, 52.32, 54.706, 64.604.

Table 2: Which Telecommunications Providers Must Contribute for Which Purposes

Type of filer	Universal Service	TRS	NANPA	LNPA
Non-interconnected VoIP providers with no other telecommunications revenues		X
De minimis payphone aggregators that do not also have telecommunications carrier revenues		X
Other payphone aggregators that do not also have telecommunications carrier revenues	X	X
De minimis telecommunications providers (including audio-bridging service providers) with no telecommunications service revenues
Other telecommunications providers (including audio-bridging providers) with no telecommunications service revenues	X
Telecommunications carriers that provide only intrastate service or services only to other universal service contributors			X	X
Telecommunications carriers that provide only international services		X	X	X
De minimis interstate telecommunications carriers (including satellite carriers and common-carriage stand-alone audio-bridging service providers) and de minimis interconnected VoIP providers		X	X	X
All other interstate telecommunications carriers (including satellite carriers and common-carriage stand-alone audio-bridging service providers) and all other interconnected VoIP providers	X	X	X	X

B.Contribution Bases

Filers do not calculate the amounts that they must contribute in this Worksheet. The administrators will use the revenue information on the Worksheet to calculate a funding base and individual contributions for each support mechanism. Individual contributions are determined by the use of “factors”—factors reflect the total funding requirement of a particular mechanism divided by the total contribution base for that mechanism. Information on the contribution bases and individual filer contributions are shown below in Table 3.

Table 3: Contribution Bases

Support Mechanism

Funding Basis

Universal service

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

less revenues corresponding to universal service contributions**

TRS

(Filers with interstate or international end-user revenues must pay a minimum of $25)

Line 514(b)

NANPA

(Filers with end-user revenues must pay a minimum of $25. Filers with no end-user revenues must pay $25.)

Line 420(a)

plus Line 412(a)

less Line 511(a)

LNPA - by region

(Filers with only carrier’s carrier revenue in a region must pay $100 for that region)

Line 420(a)

plus Line 412(a)

less Line 511(a)

times percentages on Lines 503 through 509

* Line 423(e) is excluded from the contribution base if the total of amounts on Line 423(d) for the filer consolidated with all affiliates is less than 12% of the total of Line 423(d) + Line 423(e) for the filer consolidated with all affiliates. See 47 C.F.R. § 54.706(c).

** The contribution base for an individual filer is the projected collected interstate and international revenues for the quarter, reduced by an imputed amount of universal service support pass-through charges, based on the actual factor for the quarter. See Contribution Methodology Order, 17 FCC Rcd 24952; see, e.g., Proposed First Quarter 2004 Universal Service Contribution Factor, CC Docket No. 96-45, Public Notice, 18 FCC Rcd 25111 (2003).

Monthly billings for universal service are based on projected collected revenue information filed on the quarterly FCC Form 499-Q. Historical amounts reported on FCC Form 499-Q Line 116(b) and (c) correspond to FCC Form 499-A Line 420(d) and (e), respectively. The FCC Form 499-Q provides instructions for projecting revenues, and for removing uncollectible amounts from billed revenue projections. Projected collected revenues on FCC Form 499-Q Line 120(b) and (c) correspond to net universal service base revenues on FCC Form 499-A Line 423(d) and (e), respectively. The amounts filed on the FCC Form 499-A are used to review and true-up FCC Form 499-Q filings and associated contributions.

V.Additional Information

A.Reminders

File the FCC Form 499-A online at http://forms.universalservice.org.
Filers are required to maintain records and documentation to justify information reported on the Telecommunications Reporting Worksheet for five years. See section II.E.

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

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

Telecommunications providers that are required to contribute to universal service support mechanisms must also file quarterly FCC Forms 499-Q. See section II.B.

Wherever possible, revenue information should be taken from the filer’s financial records.

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

Do not mail the Worksheet to the FCC. See section II.B.
Filers must re-file parts of the Worksheet if the Agent for Service of Process or FCC Registration information changes during the year.

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

B.Contact Information

If you have questions about the Worksheet or the instructions, please contact:

Universal Service Administrator [email protected]
(888) 641-8722

Wireline Competition Bureau
Industry Analysis and Technology Division (202) 418-0940
(202) 418-0484 (TTY)

If you have questions regarding contribution amounts, billing procedures, or the support and cost recovery mechanisms, you may contact:

Universal Service Administrator (888) 641-8722

TRS Administrator (973) 884-8334717) 231-6669

NANPA Billing and Collection Agent (613) 236-9191

Local Number Portability Administrators (877) 245-5277

C.Paperwork Reduction Act Notice

Section 52.17 of the Federal Communications Commission’s rules require all telecommunications carriers and interconnected VoIP providers to contribute to meet the costs of establishing numbering administration, and directs that contributions shall be calculated and paid in accordance with the FCC Form 499-A or Worksheet. 47 C.F.R. § 52.17. Section 52.32 requires the local number portability administrators shall recover the shared costs of long-term number portability from all telecommunications carriers and interconnected VoIP providers. 47 C.F.R. § 52.32. Sections 54.706, 54.711, and 54.713 require all interstate telecommunications carriers, interconnected VoIP providers, providers that offer interstate telecommunications for a fee on a non-common carrier basis, and payphone providers that are aggregators to contribute to universal service and file this Worksheet once a year and the FCC Form 499-Q four times a year. 47 C.F.R. §§ 54.706, 54.711, 54.713. Section 64.604 requires that every common carrier and interconnected VoIP provider contribute to the TRS Fund on the basis of its relative share of interstate end-user telecommunications revenues based on information provided in this Worksheet. 47 C.F.R. §§ 64.601(b), 64.604(c)(5)(iii)(B). Section 64.1195 and the Commission’s orders require all telecommunications carriers and interconnected VoIP providers to register using the FCC Form 499-A. 47 C.F.R. § 64.1195(a).

This collection of information stems from the Commission’s authority under sections 151(i), 225, 251, 254, and 258 of the Communications Act of 1934, as amended, 47 U.S.C. §§ 151(i), 225, 251, 254, 258. The data in the Worksheet will be used to calculate contributions to the universal service support mechanisms, the TRS support mechanism, the cost recovery mechanism for numbering administration, and the cost recovery mechanism for shared costs of long-term number portability. Selected information provided in the Worksheet will be made available to the public in a manner consistent with the Commission’s rules.

We have estimated that each response to this collection of information will take, on average, 13.5 hours. Our estimate includes the time to read the instructions, look through existing records, gather and maintain the required data, and actually complete and review the form or response. If you have any comments on this estimate, or how we can improve the collection and reduce the burden it causes you, please write the Federal Communications Commission, AMD-PERM, Washington, D.C. 20554, Paperwork Reduction Project (3060-0855). We also will accept your comments via the Internet if you send them to [email protected]. DO NOT SEND COMPLETED WORKSHEETS TO THIS ADDRESS.

You are not required to respond to a collection of information sponsored by the federal government, and the government may not conduct or sponsor this collection, unless it displays a currently valid Office of Management and Budget (OMB) control number. This collection has been assigned an OMB control number of 3060-0855.

The Commission is authorized under the Communications Act to collect the information we request on this form. We will use the information that you provide to determine contribution amounts. If we believe there may be a violation or potential violation of a statute or a Commission regulation, rule, or order, your Worksheet may be referred to the Federal, state, or local agency responsible for investigating, prosecuting, enforcing, or implementing the statute, rule, regulation, or order. In certain cases, the information in your Worksheet may be disclosed to the Department of Justice, court, or other adjudicative body when (a) the Commission; or (b) any employee of the Commission; or (c) the United States government, is a party to a proceeding before the body or has an interest in the proceeding.

With the exception of your employer identification number, if you do not provide the information we request on the Worksheet, the Commission may consider you in violation of rules 1.47, 52.17, 52.32, 54.713, 64.604, and 64.1195. 47 C.F.R. §§ 1.47, 52.17, 52.32, 54.713, 64.604, 64.1195.

The foregoing notice is required by the Paperwork Reduction Act of 1995, P.L. No. 104-13, 44 U.S.C. § 3501, et seq.

Appendix A

How to determine if a filer meets the universal service de minimis standard for 20112012

(1)	Interstate contribution base for filer Enter Line 423(cd) from FCC Form 499-A.	$
(2)	International contribution base for filer Enter Line 423(de) from FCC Form 499-A.	$
(3)	Interstate contribution base for all affiliates* Enter sum of Line 423(cd) from FCC Forms 499-A of all affiliates.	$
(4)	International contribution base for all affiliates* Enter sum of Line 423(de) from FCC Forms 499-A of all affiliates.	$
(5)	Consolidated interstate contribution base Enter Line (1) + Line (3).	$
(6)	Consolidated interstate and international contribution base Enter Line (2) + Line (4) + Line (5).	$
(7)	Consolidated interstate contribution base as a percentage of consolidated interstate and international contribution base Enter Line (5) / Line (6).	%
(8)	LIRE Exemption If Line (7) > 12%, enter Line (2). If Line (7) ≤ 12%, enter $0.	$
(9)	Contribution base to determine de minimis qualification Enter Line (1) + Line (8).	$
(10)	20112012 de minimis estimation factor	.142 [[Must be updated]]**
(11)	Estimated annual contribution Enter Line (11) x Line (12)	$
* Unless otherwise specifically provided, an affiliate is a “person that (directly or indirectly) owns or controls, is owned or controlled by, or is under common ownership or control with, another person.” For this purpose, the term ‘owns’ means to own an equity interest (or the equivalent thereof) of more than 10 percent. See 47 U.S.C. § 153(1). The estimation factor is based on a contribution factor of .165,,[[Must be updated]]** which is higher than the contribution factor announced for any quarter of 20102011, and a corresponding circularity factor of .141631..[[Must be updated]] Actual contribution and circularity factors for 20112012 may increase or decrease depending on quarterly changes in program costs and the projected contribution base. Filers whose actual contribution requirements total less than $10,000 for the calendar year will be treated as de minimis and will receive refunds, if necessary. Filers whose actual contribution requirements total $10,000 or more are required to contribute to the universal service support mechanisms. Note that telecommunications carriers and interconnected VoIP service providers must file this Worksheet regardless of whether they qualify for the de minimis exemption. Telecommunications providers may qualify for one of the exemptions to filing detailed in sections II.A.2 or II.A.3.

Appendix B

Explanation of categories listed in Line 105

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

Cellular/PCS/SMR (Cellular, Personal Communications Service, and Specialized Mobile Radio). — Provides primarily wireless telecommunications services (wireless telephony). This category includes all providers of real-time two-way or push-to-talk switched voice services that interconnect with the public switched network, including providers of prepaid phones and public coast stations interconnected with the public switched network. See 47 C.F.R. § 80.451. This category includes the provision of wireless telephony by resale. An SMR provider would select this category if it primarily provides wireless telephony rather than dispatch or other mobile services.

Coaxial Cable. — Uses coaxial cable (cable TV) facilities to provide local exchange services or telecommunications services that link customers with interexchange facilities, local exchange networks, or other customers.

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

IXC (Interexchange Carrier). — Provides long distance telecommunications services substantially through switches or circuits that it owns or leases.

Interconnected VoIP Provider. — Provides “interconnected VoIP service,” which is a service that (1) enables real-time, two-way voice communications; (2) requires a broadband connection from the user’s location; (3) requires Internet protocol- compatible customer premises equipment (CPE); and (4) permits users generally to receive calls that originate on the public switched telephone network and to terminate calls to the public switched telephone network.

Local Reseller. — Provides local exchange or fixed telecommunications services by reselling services of other carriers.

Non-Interconnected VoIP Provider. — Provides non-interconnected VoIP service, which is a service that (i) enables real-time voice communications that originate from or terminate to the user’s location using Internet protocol or any successor protocol and (ii) requires Internet Protocolprotocol compatible customer premises equipment, but (iii) is not an interconnected VoIP service.

Operator Service Provider (OSP). — Serves customers needing the assistance of an operator to complete calls, or needing alternate billing arrangements such as collect calling.

Paging and Messaging. — Provides wireless paging or wireless messaging services. This category includes the provision of paging and messaging services by resale.

Payphone Service Provider. — Provides customers access to telephone networks through payphone equipment, special teleconference rooms, etc. Payphone service providers also are referred to as payphone aggregators.

Prepaid Calling Card Provider. — Provides prepaid calling card services by selling prepaid calling cards to the public, to distributors or to retailers. Prepaid card providers provide consumers the ability to place long distance calls without presubscribing to an interexchange carrier or using a credit card. Prepaid card providers typically resell the toll service of other carriers and determine the price of the service by setting the price of the card, assigning personal identification numbers (PINs) and controlling the number of minutes that the card can be used for. Companies who simply sell cards created by others are marketing agents and do not file.

Private Service Provider. — Offers telecommunications to others for a fee on a non-common carrier basis. This would include a company that offers excess capacity on a private system that it uses primarily for internal purposes. This category does not include SMR or Satellite Service Providers.

Satellite Service Provider. — Provides satellite space segment or earth stations that are used for telecommunications service.

Shared-Tenant Service Provider /Building LEC. — Manages or owns a multi-tenant location that provides telecommunications services or facilities to the tenants for a fee.

SMR (dispatch) (Specialized Mobile Radio Service Provider). — Primarily provides dispatch services and mobile services other than wireless telephony. While dispatch services may include interconnection with the public switched network, this category does not include carriers that primarily offer wireless telephony. This category includes LTR dispatch or community repeater systems.

Stand-Alone Audio Bridging Provider /Integrated Teleconferencing Service Provider. — Allows end users to transmit a call (using telephone lines), to a point specified by the user (the conference bridge), without change in the form or content of the information as sent and received (voice transmission).

Toll Reseller. — Provides long distance telecommunications services primarily by reselling the long distance telecommunications services of other carriers.

Wireless Data. — Provides mobile or fixed wireless data services using wireless technology. This category includes the provision of wireless data services by resale.

The Worksheet also provides boxes for “Other Local,” “Other Mobile,” and “Other Toll.” If one of these categories is checked, the filer should describe the nature of the service it provides under the check boxes. For example, filers that provide toll service that: (1) uses ordinary customer premises equipment with no enhanced functionality; (2) originates and terminates on the public switched telephone network and (3) undergoes no net protocol conversion and provides no enhanced functionality to end users due to the provider’s use of IP technology should enter “VoIP toll” in the explanation field.^⁵⁷

1 47 U.S.C. §§ 151, 225, 251, 254.

2 See 47 C.F.R. §§ 52.17(b), 52.32(b), 54.708, 54.711, 64.604(b)(5)(iii)(B).

3 See 47 U.S.C. § 159(a), (b)(1)(A), (g) (authorizing the Commission to collect annual regulatory fees to recover the costs of enforcement, policy and rulemaking, user information, and international activities).

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

5 47 U.S.C. § 413; see also 47 C.F.R. § 1.47(h).

6 47 C.F.R. § 64.1195.

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

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

9 47 U.S.C. § 153(43).

10 See Request for Review by Waterway Communication System, LLC and Mobex Network Services, LLC of a Decision of the Universal Service Administrator, WC Docket No. 06-122, Order, 23 FCC Rcd 12836 (Wireline Comp. Bur. 2008).

11 See Request for Review by InterCall, Inc. of Decision of Universal Service Administrator, CC Docket No. 96-45, Order, 23 FCC Rcd 10731, 10737–38, para. 22 (2008) (Intercall Order).

12 See 47 C.F.R. § 54.708.

13 Id.

14 See 47 U.S.C. § 153(46).

15 See Comprehensive Review of the Universal Service Fund Management, Administration, and Oversight, WC Docket No. 05-195, Report and Order, 22 FCC Rcd 16372, 16386–87, para. 27 (2007) (USF Comprehensive Review Order).

16 47 C.F.R. § 54.711(a).

17 See also 47 C.F.R. § 64.1195 (outlining the Commission’s registration requirements).

18 See 1998 Biennial Regulatory Review—Streamlined Contributor Reporting Requirements Associated with Administration of Telecommunications Relay Services, North American Numbering Plan, Local Number Portability, and Universal Service Support Mechanisms, CC Docket 98-171, Report and Order, 14 FCC Rcd 16602 (1999) (Consolidated Reporting Order); Federal‑State Joint Board on Universal Service; 1998 Biennial Regulatory Review—Streamlined Contributor Reporting Requirements Associated with Administration of Telecommunications Relay Service, North American Numbering Plan, Local Number Portability, and Universal Service Support Mechanisms, Telecommunications Services for Individuals with Hearing and Speech Disabilities, and the Americans With Disabilities Act of 1990; Administration of the North American Numbering Plan and North American Numbering Plan Cost Recovery Contribution Factor and Fund Size, Number Resource Optimization, Telephone Number Portability, Truth‑in‑Billing and Billing Format, CC Docket Nos. 96‑45, 98‑171, 90‑571, 92‑237, 99‑200, 95‑116, 98‑170, Further Notice of Proposed Rulemaking and Report and Order, 17 FCC Rcd 3752 (2002) (First Further Notice and Report and Order).

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

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

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

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

23 See 47 C.F.R. § 54.706(e) (“These records shall include without limitation the following: Financial statements and supporting documentation; accounting records; historical customer records; general ledgers; and any other relevant documentation.”).

24 See id.; 47 C.F.R. § 54.711(a).

25 See 47 U.S.C. § 218.

26 See 47 C.F.R. § 42.1.

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

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

29 See 47 C.F.R. § 54.711.

30 47 U.S.C. § 413; see 47 C.F.R. § 1.47(h) (stating that every common carrier and , interconnected VoIP provider, and non-interconnected VoIP provider with interstate end-user revenues subject to TRS contributions, that is subject to the Act “shall designate an agent in the District of Columbia” for service of process).

31 Both parties to a collect call are “consumers.” 47 C.F.R § 64.708; see also 47 C.F.R § 64.710(b)(1).

32 See also section II.C.

33 See section III.C.2.

34 See section III.C.5.

35 Bundled broadband and interconnection offerings include those offered directly by the filer and those offered by the filer through an affiliate.

36 47 C.F.R. Part 69.

37 Wireline broadband Internet access service is a service that uses wireline facilities of the telephone network to provide subscribers with Internet access capabilities. It can be provided over facilities such as copper loops, hybrid copper-fiber loops, fiber-to-the-curb, fiber-to-the-premises, or any other type of wireline facilities, and can use circuit-switched, packet-based, or any other technology. Wireline broadband Internet access service inextricably intertwines information-processing capabilities with data transmission such that the consumer always uses them as a unitary service. Wireline broadband Internet access service should be carefully distinguished from other wireline broadband services such as ATM, frame relay, gigabit Ethernet service, and other stand-alone high-capacity special access services that end users have traditionally used for basic transmission purposes. These services lack the key characteristics of wireline broadband Internet access service—they do not inextricably intertwine transmission with information-processing capabilities. Because these services typically are used for basic transmission purposes, they are telecommunications services and must be reported on Line 406. See Appropriate Framework for Broadband Access to the Internet Over Wireline Facilities; Universal Service Obligations of Broadband Providers; Review of Regulatory Requirements for Incumbent LEC Broadband Telecommunications Services; Computer III Further Remand Proceedings, CC Docket Nos. 02–33, 01–337, 95–20, 98–10, Report and Order, 20 FCC Rcd 14853, 14860, para. 9 (2005) (Wireline Broadband Internet Access Services Order) (subsequent history omitted).

38 See AT&T Corp. Petition for Declaratory Ruling Regarding Enhanced Prepaid Calling Card Services; Regulation of Prepaid Calling Card Services, WC Docket Nos. 03-133, 05-68, Order and Notice of Proposed Rulemaking, 20 FCC Rcd 4826, 4827–4827, para. 3 (2005); see also Universal Service Contribution Methodology; Request for Review of Decision of the Universal Service Administrator by Network Enhanced Telecom, LLP, WC Docket No. 06-122, USAC Audit CR2008CP001, Order, 25 FCC Rcd 14533, 14538–39, paras. 12–13 (Wireline Comp. Bur. 2010).

39 See 2006 Contribution Methodology Reform Order, 21 FCC Rcd at 7534, para. 29. Toll services are telecommunications services that enable customers to communicate outside of their local exchange calling areas, which for wireless providers means outside the customer’s plan–defined home calling area. See Separately Stated Toll Order, 23 FCC Rcd at 1414, para. 5. The term “home calling area” is used generally by wireless carriers to denote the plan–defined area in which a subscriber may make calls and incur no additional charges beyond the plan-specific per month charge, assuming the subscriber does not exceed the plan allotted minutes. Id. at 1419 n.28.

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

41 Audio bridging service providers should report all audio bridging revenues as telecommunications revenues. See Intercall Order, 23 FCC Rcd at 10734, 10739, para. 8, 25–26.

42 For TRS purposes, providers of non-interconnected VoIP services that are offered with other (non-VoIP) services that generate end-user revenues are required to allocate a portion of those end-user revenues to the non-interconnected VoIP service only: (1) when these providers offer the non-interconnected VoIP service on a stand-alone basis for a fee; or (2) when these providers offer the other (non-VoIP) services without the non-interconnected VoIP service feature at a different (discounted) price. For example, a video gaming service may integrate chat functions that utilize non-interconnected VoIP services, but use of such functions may not be readily identifiable or separable from the gaming service components. See In the Matter of Contributions to the Telecommunications Relay Services Fund, CG Docket No. 11-47, Report and Order, FCC 11-XXXX150, at XX, paras. 15-17XX (SeptemberOctober 7, 2011).

43 Policy and Rules Concerning the Interstate, Interexchange Marketplace; Implementation of Section 254(g) of the Communications Act of 1934, as Amended; 1998 Biennial Regulatory Review—Review of Customer Premises Equipment and Enhanced Services Unbundling Rules in the Interexchange, Exchange Access and Local Exchange Markets, CC Docket Nos. 96-61, 98-183, Report and Order, 16 FCC Rcd 7418, 7446–48, paras. 47–54 (2001); see also Regulation of Prepaid Calling Card Services, WC Docket No. 05-68, Declaratory Ruling, Report and Order, 21 FCC Rcd 7290, 7298, para. 22 (2006).

44 See In the Matter of Contributions to the Telecommunications Relay Services Fund, CG Docket No. 11-47, Report and Order, FCC 11-150XXXX (September XXOctober 7, 2011). Providers of non-interconnected VoIP services that are offered with other (non-VoIP) services that generate end-user revenues must allocate a portion of those end-user revenues to the non-interconnected VoIP service: (1) when these providers also offer the non-interconnected VoIP service on a stand-alone basis for a fee; or (2) when these providers also offer the other (non-VoIP) services without the non-interconnected VoIP service feature at a different (discounted) price. Id. at XXXXparas. 15-17.

45 See 47 C.F.R. § 36.154(a).

46 See 2006 Contribution Methodology Reform Order, 21 FCC Rcd at 7532–33, 7545–46, paras. 25–27, 53–55; Federal‑State Joint Board on Universal Service; 1998 Biennial Regulatory Review—Streamlined Contributor Reporting Requirements Associated with Administration of Telecommunications Relay Service, North American Numbering Plan, Local Number Portability, and Universal Service Support Mechanisms; Telecommunications Services for Individuals with Hearing and Speech Disabilities, and the Americans With Disabilities Act of 1990, Administration of the North American Numbering Plan and North American Numbering Plan Cost Recovery Contribution Factor and Fund Size, Number Resource Optimization, Telephone Number Portability, Truth‑in‑Billing and Billing Format, CC Docket Nos. 96‑45, 98‑171, 90‑571, 92‑237, 99‑200, 95‑116, 98‑170, Report and Order and Second Further Notice of Proposed Rulemaking, 17 FCC Rcd 24952 (2002) (Contribution Methodology Order); see also Federal-State Joint Board on Universal Service, CC Docket No. 96-45, Memorandum Opinion and Order and Further Notice of Proposed Rulemaking, 13 FCC Rcd 21252, 21258–60 (1998).

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

48 See Universal Service Contribution Methodology, Petition for Declaratory Ruling of CTIA – The Wireless Association on Universal Service Contribution Obligations, Petition for Declaratory Ruling of Cingular Wireless, LLC, WC Docket No. 06-122, Declaratory Order, 23 FCC Rcd 1411, 1414, para. 5 (2008) (defining “toll service”) (Separately Stated Toll Order).

49 See 2006 Contribution Methodology Reform Order, 21 FCC Rcd at 7534–36, 7547, paras. 29–33, 57.

50 See Separately Stated Toll Order, 23 FCC Rcd at 1418, para. 15. In developing traffic studies, toll service traffic must be identified and treated in a manner that recognizes that such traffic is more likely to be interstate or international than intrastate. See id. Additionally, appropriate weighting of the higher revenue that is often associated with toll service must be reflected in the traffic study or studies. See id.

51 See Contribution Methodology Order, 17 FCC Rcd at 24970, n.95.

52 47 C.F.R. § 1.1162(c). The FCC will presume that otherwise exempt carriers prefer to pay FCC regulatory fees unless they check this box.

53 47 C.F.R. § 1.1162(b).

54 47 C.F.R. § 1.1162(c).

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

56 See 18 U.S.C. § 1001.

57 See AT&T IP-in-the-Middle Order, 19 FCC Rcd at 7457–58, para. 1.

Instructions — Page 36

File Type	application/msword
File Title	FCC Form 499 Revised, February 2011
Author	Ernesto Beckford
Last Modified By	cathy.williams
File Modified	2011-10-12
File Created	2011-10-12