Part 32 Uniform System of Accounts

Forms and Documents

Document	Type	Status	Availability
3060-1247 Supporting Statement 2026_July.docx	Supporting Statement A	Uploaded 2026-07-10	Available

IC Document Collections

IC ID	Collection	Type	Status	Form
228178	Part 32 Uniform System of Accounts		Modified

ICR Details

OMB Control No: 3060-1247	ICR Reference No: 202607-3060-001
Status: Received in OIRA	Previous ICR Reference No: 202308-3060-014
Agency/Subagency: FCC	Agency Tracking No: WCB
Title: Part 32 Uniform System of Accounts
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 07/10/2026

	Requested	Previously Approved
Expiration Date	36 Months From Approved	11/30/2026
Responses	1,696	1,944
Time Burden (Hours)	51,360	69,820
Cost Burden (Dollars)	0	0

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Abstract: The Uniform System of Accounts (USOA) is an historical financial accounting system that, among other things, prescribes a chart of accounts and directs telephone companies how to record certain transactions in their books of account. In 2017, the Commission released the Part 32 Order, which minimized the compliance burdens imposed by the USOA on price cap and rate-of-return companies, while ensuring that the Commission retains access to the information it needs to fulfill its regulatory duties.

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Authorizing Statute(s): US Code: 47 USC 224, 403 Name of Law: Communications Act of 1934, as amended
   US Code: 47 USC 10, 160, 201, 219-220 Name of Law: Communications Act of 1934, as amended
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	91 FR 25359	05/08/2026
30-day Notice:	Federal Register Citation:	Citation Date:
	91 FR 42731	07/10/2026
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Part 32 Uniform System of Accounts

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ICR Summary of Burden

	Total Request	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	1,696	1,944	0	0	-248	0
Annual Time Burden (Hours)	51,360	69,820	0	0	-18,460	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: From the last submission to OMB, the Commission is reporting adjustments/decreases in this information collection. The total number of respondents decreased by -95 respondents, the total annual responses decreased by -248 responses, and the total annual burden hours decreased by -18,460 hours. These decreases are due in part to the growing number of rate-of-return ILEC study areas that have elected incentive regulation and GAAP accounting and therefore chosen not to maintain Part 32 accounts. In addition, any ILEC that elected incentive regulation and GAAP accounting without maintaining Part 32 accounts related to pole attachment rate calculations typically calculates the pole attachment IRD only once or twice per year because this requirement became effective nine years ago and the calculation is required only once per study area and only when a pole attachment rate is at issue in a complaint filed with the Commission. Moreover, pole attachment rate complaints are filed with the Commission only where a state has not assumed jurisdiction. There are no program changes.

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Annual Cost to Federal Government: $0

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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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:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(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;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

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.

Certification Date: 07/10/2026

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