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