2026 IPCS MDC Excel Template

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Note: This crosswalk index has One-to-One, One-to-Many, or Many-to-One relationships
Excel Tab
A. General Information
B. Overview Information
C1-C2. Company-Wide Information
C3. Safety & Security Measures
D1. Facility Audio IPCS Costs
D1. Facility Video IPCS Costs
D1. Facility Demand and Revenue

FCC Notice
* There is no tab D2a tab because the Word instructions
under the D2a heading relate to the general information
reported at the top of the D1. Facility Audio IPCS and D1.
Facility Video IPCS tabs.

o-Many, or Many-to-One relationships
Section of Instructions
IV. Required Information, A General Information
IV. Required Information, B Overview Information
IV. Required Information, C1 Overall Financial Information
IV. Required Information, C2 Service-Specific Financial Information
IV. Required Information, C3 Other Company-Wide Information - Safety and Security Measures
IV. Required Information, D1 Facility-Specific Financial Information, a., b., c.
IV. Required Information, D1 Facility-Specific Financial Information, a., b., c.
IV. Required Information, D1 Facility-Specific Financial Information, d. Facility-Specific Demand and Revenue Data

Pages
12 - 15
15 - 16
16 - 18
18 - 25
25 - 26
27 - 32
27 - 32
32 - 34

Do not directly input data into this tab.
Workbook Structure
Most of the tabs in this workbook are data input tabs (12). These tabs have a few summation calculations which are highlighte
Summations from 2 input tabs ('Commission and Revenue Sharing' and 'Company-Wide Information') flow into the 'B. Overvie
Summations from all tabs flow into this 'Color Coding & Checks' tab.
Cell Color Coding

Interpretation

Gray
No color
No color
No color
Yellow
Green

Informational - Field names, row names, fillers. Do not enter data.
Numeric value - Enter only positive numbers or zero, with exceptions at the *.
Dropdown - Make a selection from a dropdown list, e.g., tax section of Company-W
N/A populated by FCC - Not Available for data entry means leave as is, do not ente
Formula - Do not change, delete or overwrite any FCC formulas with values, includ
Formulas that check for consistency - This tab checks the formula values in one tab

* If the Company’s account balance for an asset, contra asset, liability, contra liability, revenue, contra revenue, expense, or co
opposite of its expected debit or credit balance, report that balance as a negative number on the Excel template. For example
accumulated deferred income taxes is a credit balance, representing a tax debt that will need to be paid in the future. If this is
for accumulated deferred income taxes. If, instead, the account balance for the accumulated deferred income taxes is a debit
payment or advance payment of income taxes, report that balance as a negative number.
** e.g., Sum of values for facilities = Company-wide value. See examples below.

Formula Checks

EXAMPLES:
Concept / Tabs
Audio IPCS Costs
B. Overview Information
C1-C2. Company-Wide Information
D1. Facility Audio IPCS Costs
Difference C1-C2, D1
Percent Difference
Video IPCS Costs
B. Overview Information
C1-C2. Company-Wide Information
D1. Facility Video IPCS Costs
Difference C1-C2, D1
Percent Difference

The following checks will improve inter-tab consistency.
If the difference (or percent difference) in formula values from 2 tabs is low, then t
The provider should perform all similar checks. See examples below.
Review and revise the reported data to eliminate any inconsistencies among the ta

Cells

Values

Calculations

Notes

B13
C96
G106*

0 L1 = L2
Overview tab references Com
0 L2
0 L3
*Use the cell in the last colu
0 L4 = L3 - L2
This difference may be slight
#DIV/0! L5 = L3 / L2 - 1

B14
D96
G106*

0 L1 = L2
Overview tab references Com
0 L2
0 L3
*Use the cell in the last colu
0 L4 = L3 - L2
This difference may be slight
#DIV/0! L5 = L3 / L2 - 1

Safety and Security Costs
B. Overview Information
C1-C2. Company-Wide Information
C3. Safety & Security Measures
Difference C1-C2, C3
Percent Difference
Total Revenue (minus Other)
B. Overview Information
C1-C2. Company-Wide Information
D1. Facility Demand and Revenue
Difference C1-C2, D1
Percent Difference
Audio Revenue
B. Overview Information
C1-C2. Company-Wide Information
D1. Facility Demand and Revenue
Difference C1-C2, D1
Percent Difference
Video Revenue
B. Overview Information
C1-C2. Company-Wide Information
D1. Facility Demand and Revenue
Difference C1-C2, D1
Percent Difference
Number of Facilities
A. General Information
B. Overview Information
C1. Company-Wide Information
D1. Facility Audio IPCS Costs
D1. Facility Video IPCS Costs
D1. Facility Demand and Revenue
Do all facility counts match in all Tabs?

B15
E96
L28

Sum(B16:B17)
B4 - F4

0 L1 = L2
Overview tab references Com
0 L2
0 L3
0 L4 = L3 - L2
#DIV/0! L5 = L3 / L2 - 1

0 L1 = L2
0 L2

Overview tab references Com
Company-Wide minus Other

G26 + G27*

0 L3
Audio + Video; Use the last c
0 L4 = L3 - L2
#DIV/0! L5 = L3 / L2 - 1

B16
C4
G26*

0 L1 = L2
Overview tab references Com
0 L2
0 L3
*Use the cell in the last colu
0 L4 = L3 - L2
#DIV/0! L5 = L3 / L2 - 1

B17
D4
G27*

0 L1 = L2
Overview tab references Com
0 L2
0 L3
*Use the cell in the last colu
0 L4 = L3 - L2
#DIV/0! L5 = L3 / L2 - 1

B3
H4
H4
H2

no count
0
no count
5
5
5
Yes or No?

Cell reference will change to

culations which are highlighted (color coded yellow, green).
tion') flow into the 'B. Overview Information' tab.

ot enter data.
with exceptions at the *.
e.g., tax section of Company-Wide selections allows choice of "C" or "PTE".
means leave as is, do not enter data.
C formulas with values, including those not highlighted. Note: Only a few examples are color coded in this workbook - not all instances.
the formula values in one tab against the corresponding formula values on another tab.**

ontra revenue, expense, or contra expense account is the
Excel template. For example, the expected account balance for
be paid in the future. If this is the case, report a positive number
erred income taxes is a debit balance, representing an over-

lues from 2 tabs is low, then there is inter-tab consistency (closeness).
xamples below.
inconsistencies among the tabs or explain any inconsistences in the Word template.

Overview tab references Company-wide tab

*Use the cell in the last column which depends on number of facilities reported. Instead of Cell G106, use e.g., Cell XYZ106. The actual co
This difference may be slightly higher, because the tabs use different tax rates (e.g., weighted avg. v. state specific).

Overview tab references Company-wide tab

*Use the cell in the last column which depends on number of facilities reported. Instead of Cell G106, use e.g., Cell XYZ106. The actual co
This difference may be slightly higher, because the tabs use different tax rates (e.g., weighted avg. v. state specific).

Overview tab references Company-wide tab

Overview tab references Company-wide tab
Company-Wide minus Other Products and Services
Audio + Video; Use the last column which depends on number of facilities reported

Overview tab references Company-wide tab

*Use the cell in the last column which depends on number of facilities reported. Instead of Cell G26, use e.g., Cell XYZ26. The actual colum

Overview tab references Company-wide tab

*Use the cell in the last column which depends on number of facilities reported. Instead of Cell G27, use e.g., Cell XYZ27. The actual colum

Cell reference will change to reflect count of facilities

rkbook - not all instances.

.g., Cell XYZ106. The actual column TBD.

.g., Cell XYZ106. The actual column TBD.

., Cell XYZ26. The actual column TBD.

., Cell XYZ27. The actual column TBD.

Appendix B
Incarcerated People's Communications Services
2026 Mandatory Data Collection
Excel Template
WC Docket Nos. 23-62, 12-375
FCC Form 2303(a)
OMB Control No. 3060-1314 / Not approved by OMB
Estimated Time Per Response: 160 Hours

A. General Company Informati
(1) Company Name
(2) Accounting Entity
(3) Contact Person Information
Name
Title
Email Address
Phone Number
(4) Holding Company Name
(5) Filing Date (MM/DD/YYYY)
(6) Headquarters Address
(7) Publicly Listed (Yes/No)
2025 General Company Information
(8) List all IPCS-related services that the Company provided at or for Facilities, or to Incarcerated People or those they
communicate with, during 2025. List all such services even if the Company only provided them at some Facilities.
(9a) List all Business Segments, other than IPCS, that the Company engaged in during 2025.
(9b) Provide 2025 Billed Revenues for each listed Business Segment during 2025.
(9c) List all Business Segments, other than IPCS, the Company or an Affiliate provided at or for Facilities, or to
Incarcerated People or those they communicate with, during 2025. List all Business Segments even if the Company or
Affiliate provided them only at some Facilities.
(10a) List each type of tangible and intangible asset attributable to providing IPCS during 2025. Exclude any type of
asset whose Net Investment is less than 5% of the Company’s total Net Investment.
(10b) Provide the Net Investment in each listed type of asset as of December 31, 2025.
(10c) List each Audio IPCS or Video IPCS, if any, that each type of asset supported.
(10d) List each non-IPCS-related product or service, if any, that each type of asset supported.

pany Information

B. Overview Information for 2025
(1) Company Name
(2a) Number of Facilities
(2b) Number of Prisons
(2c) Number of Jails with ADP of 1,000 and above
(2d) Number of Jails with ADP between or equal to 350 - 999
(2e) Number of Jails with ADP between or equal to 100 - 349
(2f) Number of Jails with ADP between or equal to 50 - 99
(2g) Number of Jails with ADP between or equal to 0 - 49
(2h) Number of Contracts
(2i) Number of Prison Contracts
(2j) Number of Jail Contracts
(3a) Annual Total Expenses for Audio IPCS
(3b) Annual Total Expenses for Video IPCS
(3c) Annual Total Expenses for Safety and Security Measures
(3d) Annual Total Expenses for IPCS-related Payment Processing Services
(4a) Billed Revenues from Audio IPCS
(4b) Billed Revenues from Video IPCS
(4c) Billed Revenues from Safety and Security Measures
(5a) Total IPCS- and Non-IPCS-Related Site Commissions
(5)(a)(i) Total IPCS-Related Monetary Site Commissions
(5)(a)(ii) Total IPCS-Related In-Kind Site Commissions
(6a) Total Monetary Payments to Facilities Excluding Site Commissions
(6b) Total In-Kind Payments to Facilities Excluding Site Commissions

0
0
0
0
0
0
0
0

Company-Wide and Service Specific Fin
Company Wide
Total Billed Revenues
Investments and Expenses
Capital Assets:
Tangible Assets
Gross Investment
Accumulated Depreciation
Net Investment [row 8 - row 9]
Capitalized Research and Development
Gross Investment
Accumulated Amortization
Net Investment [row 12 - row 13]
Purchased Software
Gross Investment
Accumulated Amortization
Net Investment [row 16 - row 17]
Internally Developed Software
Gross Investment
Accumulated Amortization
Net Investment [row 20 - row 21]
Trademarks
Gross Investment
Accumulated Amortization
Net Investment [row 24 - row 25]
Capitalized Site Commissions
Gross Investment
Accumulated Amortization
Net Investment [row 28 - row 29]
Capitalized Payments to Facilities Excluding Site Commissions
Gross Investment
Accumulated Amortization
Net Investment [row 32 - row 33]
Other Identifiable Intangible Assets
Gross Investment
Accumulated Amortization
Net Investment [row 36 - row 37]
Goodwill
Gross Investment
Accumulated Amortization
Net Investment [row 40 - row 41]

0

0

0

0

0

0

0

0

0

Gross Investment in Assets [row 8 + row 12 + row 16 + row 20 + row 24 + row 28 + row
32 + row 36 + row 40; or row 8 + row 12 + row 16 + row 20 + row 24 + row 36 + row
40]

0

Accumulated Depreciation and Amortization of Assets [row 9 + row 13 + row 17 + row
21 + row 25 + row 29 + row 33 + row 37 + row 41; or row 9 + row 13 + row 17 + row 21
+ row 25 + row 37 + row 41]

0

Net Investment in Assets [row 43 - row 44]
Accumulated Deferred Federal Income Taxes
Accumulated Deferred State Income Taxes
Customer Prepayments or Deposits
Cash Working Capital
Net Capital Stock [row 45 - row 46 - row 47 - row 48 + row 49]
Capital Expenses:
Depreciation - Tangible Assets
Amortization - Capitalized Research and Development
Amortization - Purchased Software
Amortization - Internally Developed Software
Amortization - Trademarks
Amortization - Capitalized Site Commissions (include amortization recognized as an
offset against gross revenues)

0

N/A
N/A

Amortization - Capitalized Payments to Facilities Excluding Site Commissions (include
amortization recognized as an offset against gross revenues)
Amortization - Other Identifiable Intangible Assets
Amortization - Goodwill
Depreciation and Amortization of Assets [row 52 + row 53 + row 54 + row 55 + row 56
+ row 57 + row 58 + row 59 + row 60; or row 52 + row 53 + row 54 + row 55 + row 56 +
row 59 + row 60]
Weighted Average Cost of Capital
Return [row 62 x row 50]
Tax-Deductible Interest
Interest Paid on Customer Prepayments or Deposits
Other Income Tax-Related Adjustments
Federal Taxable Income [row 63 - row 64 - row 66]
Federal Income Tax Rate
Federal Income Tax Gross-Up Factor [row 68/(1 - row 68)]
Federal Income Tax [row 69 x row 67]
Federal Income Tax Not Deductible for State Income Tax Purposes
State Taxable Income [row 67 + row 71]
State Income Tax Rate (weighted average of the individual state income tax rates
from cell C153)
State Income Tax Gross-Up Factor [row 73 /(1 - row 73)]
State Income Tax [row 74 x row 72]
Total Capital Expenses [row 61 + row 63 + row 65 + row 70 + row 75]
Operating Expenses:
Maintenance, Repair, and Engineering of Site Plant, Equipment, and Facilities

0
N/A
N/A

N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A

Payments to Telecommunications Carriers or Other Entities for Interstate,
International, or Intrastate Communications Other Than Extra Payments to
Telecommunications Carriers or Other Entities for International Communications
Extra Payments to Telecommunications Carriers or Other Entities for International
Communications
Field Services
Network Operations
Call Center
Data Center and Storage
Payment of Site Commissions Recognized as an Expense or an Offset Against Gross
Revenues When Paid or When Transaction Occurred
Payments to Facilities Excluding Site Commissions Recognized as an Expense or an
Offset Against Gross Revenues When Paid or When Transaction Occurred
Billing, Collection, Client Management, and Customer Care
Sales and Marketing
General and Administrative
Other Overhead
Taxes Other than Income Taxes
Transactions Related to Mergers and Acquisitions
Bad Debt
Total Operating Expenses [sum of rows 78-93; or sum of rows 78-84 + sum of rows 8793; or row 87]
Total Operating Expenses Excluding Extra Payments to Telecommunications Carriers or
Other Entities for International Communications [row 94 - row 80; or row 87]
Annual Total Expenses Excluding Extra Payments to Telecommunications Carriers or
Other Entities for International Communications [row 76 + row 95; or row 87]

State

0

0
N/A

Weighted Average of the Individual State Income Tax Rates for 20
Enter “C” if the
Company is subject to
the state corporate
income tax rate, or
“PTE” if the Company
passes income through
to its owners

Weighted Average of the Individual State Income Tax Rates (sum of the products of
column C and column E) or Total

d Service Specific Financial Information for 2025
Audio IPCS

Services
Safety and Security
Measures

Video IPCS

0

0

0

0

0

0

0

0

0

0

IPCS-related Payment
Processing Services
N/A

0

N/A
N/A
N/A

0

N/A
N/A
N/A

0

N/A
N/A
N/A

0

N/A
N/A
N/A

0

N/A
N/A
N/A

N/A
N/A
N/A

N/A
N/A
N/A

N/A
N/A
N/A

N/A
N/A
N/A

N/A
N/A
N/A

N/A
N/A
N/A

N/A
N/A
N/A

N/A
N/A
N/A

0

0

0

0

0

N/A
N/A
N/A

0

N/A
N/A
N/A

0

0

0

N/A

0

0

0

N/A

0

0

0

0

0

0

N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A
N/A
N/A

0
9.75%
0

0
9.75%
0

0
9.75%
0

0

0

0

0.00%
0

0.00%
0

0.00%
0

0

0

0

N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A

0.00%
0
0

N/A
N/A
N/A
N/A

0.00%
0
0

0.00%
0
0

N/A

N/A
N/A
N/A
N/A
N/A
N/A
N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A
N/A
N/A
N/A
N/A
N/A
N/A

0

0

0

0

0

0

0

0

0

0

0

0

Income Tax Rates for 2025

State Income Tax Rate
(%)

IPCS Revenues ($)

Percent of Total IPCS
Billed Revenues ($)

0.00%

0

0.00%

Other Products and
Services

0

0

0

0

0
N/A
N/A
N/A
N/A
N/A
N/A

0

0

0

0
0

N/A
N/A

N/A
N/A

0
N/A
N/A

N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A

N/A
N/A

0

0
N/A

a. Company-Wide and b. Service-Specific Costs of Provider's Safety and Security Measures for 2025
1. Annual Total Expenses of Providing Safety and Security
Measures [C1. Company-Wide Information, E96]

Safety and Security Measure
Input

Total [sum of rows 8-27]

0

Percentage of
Percentage of
Percentage of
Safety and
Safety and
Safety and
Security Measure
Security Measure Security Measure
Expenses
Safety and
Expenses
Expenses
Attributable
Security Measure
Attributable
Attributable
to Other Products
Expenses ($)
to Audio IPCS (%) to Video IPCS (%) and Services (%)
C*B4
Input
Input
Input
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0.00%
0

Percentage of
Safety and
Annual Total
Security Measure
Expenses of
Categories (one or Providing Safety
more of 1, 2, 3, 4,
and Security
5, 6, 7)
Measures (%)
Input
Input

Safety and
Safety and
Safety and
Security Measure Total of Safety
Total of the
Security Measure Security Measure
Expenses
and Security
Percentages
Expenses
Expenses
Attributable
Measure Expenses
Attributed to
Attributable
Attributable
to Other Products
Attributed to
Services (%)
to Audio IPCS ($) to Video IPCS ($) and Services ($)
Services ($)
E+F+G
D*E
D*F
D*G
I+J+K
0.00%
0
0
0
0
0.00%
0
0
0
0
0.00%
0
0
0
0
0.00%
0
0
0
0
0.00%
0
0
0
0
0.00%
0
0
0
0
0.00%
0
0
0
0
0.00%
0
0
0
0
0.00%
0
0
0
0
0.00%
0
0
0
0
0.00%
0
0
0
0
0.00%
0
0
0
0
0.00%
0
0
0
0
0.00%
0
0
0
0
0.00%
0
0
0
0
0.00%
0
0
0
0
0.00%
0
0
0
0
0.00%
0
0
0
0
0.00%
0
0
0
0
0.00%
0
0
0
0
0
0
0
0

D1. Facility-Specific Audio IPCS Costs For 2025
a. General Information
(1) Unique Contract Identifier
(2) Unique Facility Identifier
(3) Contractor Name
(4) Subcontractor Name
(5) Counterparty to Contract
(6)(a) Facility Street Number and Street Name
(6)(b) Facility Building Identifier (if any)
(6)(c) Facility City
(6)(d) Facility State
(6)(e) Facility Zip Code
(7) Facility Type (Jail (J) or Prison (P))
(8) Maximum Audio Communication Duration
b. Cost Allocation Results
1. Capital Assets:
(i) Tangible Assets
(a) Gross Investment
(b) Accumulated Depreciation
(d) Net Investment [row 18 - row 19]
(ii) Capitalized Research and Development
(a) Gross Investment
(c) Accumulated Amortization
(d) Net Investment [row 22 - row 23]
(iii) Purchased Software
(a) Gross Investment
(c) Accumulated Amortization
(d) Net Investment [row 26 - row 27]
(iv) Internally Developed Software
(a) Gross Investment
(c) Accumulated Amortization
(d) Net Investment [row 30 - row 31]
(v) Trademarks
(a) Gross Investment
(c) Accumulated Amortization
(d) Net Investment [row 34 - row 35]
Capitalized Site Commissions
Gross Investment
Accumulated Amortization
Net Investment
Capitalized Payments to Facilities Excluding Site Commissions
Gross Investment
Accumulated Amortization
Net Investment
(vi) Other Identifiable Intangible Assets

0

0

0

0

0
N/A
N/A
N/A
N/A
N/A
N/A

(a) Gross Investment
(c) Accumulated Amortization
(d) Net Investment [row 46 - row 47]
(vii) Goodwill
(a) Gross Investment
(c) Accumulated Amortization
(d) Net Investment [row 50 - row 51]
Gross Investment in Assets [row 18 + row 22 + row 26 + row 30 + row 34 + row
46 + row 50]
Accumulated Depreciation and Amortization of Assets [row 19 + row 23 + row 27
+ row 31 + row 35 + row 47 + row 51]
Net Investment in Assets [row 53 - row 54]
(e) Accumulated Deferred Federal Income Taxes
(f) Accumulated Deferred State Income Taxes
(g) Customer Prepayments or Deposits
(h) Cash Working Capital
(i) Net Capital Stock [row 55 - row 56 - row 57 - row 58 + row 59]
2. Capital Expenses:
(i)(a) Depreciation - Tangible Assets
(ii)(b) Amortization - Capitalized Research and Development
(iii)(b) Amortization - Purchased Software
(iv)(b) Amortization - Internally Developed Software
(v)(b) Amortization - Trademarks
Amortization - Capitalized Site Commissions (include amortization recognized
as an offset against gross revenues)
Amortization - Capitalized Payments to Facilities Excluding Site Commissions
(include amortization recognized as an offset against gross revenues)
(vi)(b) Amortization - Other Identifiable Intangible Assets
(vii)(b) Amortization - Goodwill
Depreciation and Amortization of Assets [row 62 + row 63 + row 64 + row 65 +
row 66 + row 69 + row 70]
(c) Weighted Average Cost of Capital
(d) Return [row 72 x row 60]
(e) Tax-Deductible Interest
(f) Interest Paid on Customer Prepayments or Deposits
(g) Other Income Tax-Related Adjustments
(h) Federal Taxable Income [row 73 - row 74 - row 76]
(i) Federal Income Tax Rate
(j) Federal Income Tax Gross-Up Factor [row 78/(1 - row 78)]
(k) Federal Income Tax [row 79 x row 77]
(l) Federal Income Tax Not Deductible for State Income Tax Purposes
(m) State Taxable Income [row 77 + row 81]
(n) State Income Tax Rate
(o) State Income Tax Gross-Up Factor [row 83 /(1 - row 83)]

0

0
0
0
0

0

N/A

N/A

0
9.75%
0

0
0.00%
0
0
0.00%

(p) State Income Tax [row 84 x row 82]
Total Capital Expenses [row 71 + row 73 + row 75 + row 80 + row 85]
3. Operating Expenses:
(a) Maintenance, Repair, and Engineering of Site Plant, Equipment, and
Facilities
(b) Payments to Telecommunications Carriers or Other Entities for Interstate,
International, or Intrastate Communications Other Than Extra Payments to
Telecommunications Carriers or Other Entities for International
Communications
(c) Extra Payments to Telecommunications Carriers or Other Entities for
International Communications
(d) Field Services
(e) Network Operations
(f) Call Center
(g) Data Center and Storage
Site Commissions Recognized as an Expense or an Offset Against Gross
Revenues When Paid or When Transaction Occurred
Payments to Facilities Excluding Site Commissions Recognized as an Expense or
an Offset Against Gross Revenues When Paid or When Transaction Occurred
(h) Billing, Collection, Client Management, and Customer Care
(i) Sales and Marketing
(j) General and Administrative
(k) Other Overhead
(l) Taxes Other than Income Taxes
(m) Transactions Related to Mergers and Acquisitions
(n) Bad Debt
Total Operating Expenses [sum of rows 88-94 + sum of rows 97-103]
Total Operating Expenses Excluding Extra Payments to Telecommunications
Carriers or Other Entities for International Communications [row 104 - row 90]
Annual Total Expenses for Audio IPCS Excluding Extra Payments to
Telecommunications Carriers or Other Entities for International Communications
[row 86 + row 105]

0
0

N/A

N/A

0
0

0

Total

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

N/A
N/A
N/A

N/A
N/A
N/A

N/A
N/A
N/A

N/A
N/A
N/A

N/A
N/A
N/A

N/A
N/A
N/A

N/A
N/A
N/A

N/A
N/A
N/A

0

0

0

0

0

0

0

0

0

0

0

0

0
0

0
0

0
0

0
0

0

0

0

0

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

0
9.75%
0

0
9.75%
0

0
9.75%
0

0
9.75%
0

0

0

0

0

0.00%
0

0.00%
0

0.00%
0

0.00%
0

0

0

0

0

0.00%

0.00%

0.00%

0.00%

0
0

0
0

0
0

0
0

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

0

0

0

0

0

0

0

0

0

0

0

0

0

5

Count

D1. Facility-Specific Video IPCS Costs For 2025
a. General Information
(1) Unique Contract Identifier
(2) Unique Facility Identifier
(3) Contractor Name
(4) Subcontractor Name
(5) Counterparty to Contract
(6)(a) Facility Street Number and Street Name
(6)(b) Facility Building Identifier (if any)
(6)(c) Facility City
(6)(d) Facility State
(6)(e) Facility Zip Code
(7) Facility Type (Jail (J) or Prison (P))
(8) Maximum Video Communication Duration
b. Cost Allocation Results
1. Capital Assets:
(i) Tangible Assets
(a) Gross Investment
(b) Accumulated Depreciation
(d) Net Investment [row 18 - row 19]
(ii) Capitalized Research and Development
(a) Gross Investment
(c) Accumulated Amortization
(d) Net Investment [row 21 - row 23]
(iii) Purchased Software
(a) Gross Investment
(c) Accumulated Amortization
(d) Net Investment [row 26 - row 27]
(iv) Internally Developed Software
(a) Gross Investment
(c) Accumulated Amortization
(d) Net Investment [row 30 - row 31]
(v) Trademarks
(a) Gross Investment
(c) Accumulated Amortization
(d) Net Investment [row 34 - row 35]
Capitalized Site Commissions
Gross Investment
Accumulated Amortization
Net Investment
Capitalized Payments to Facilities Excluding Site Commissions
Gross Investment
Accumulated Amortization
Net Investment
(vi) Other Identifiable Intangible Assets

0

0

0

0

0
N/A
N/A
N/A
N/A
N/A
N/A

(a) Gross Investment
(c) Accumulated Amortization
(d) Net Investment [row 46 - row 47]
(vii) Goodwill
(a) Gross Investment
(c) Accumulated Amortization
(d) Net Investment [row 50 - row 51]
Gross Investment in Assets [row 18 + row 22 + row 26 + row 30 + row 34 + row
46 + row 50]
Accumulated Depreciation and Amortization of Assets [row 19 + row 23 + row 27
+ row 31 + row 35 + row 47 + row 51]
Net Investment in Assets [row 53 - row 54]
(e) Accumulated Deferred Federal Income Taxes
(f) Accumulated Deferred State Income Taxes
(g) Customer Prepayments or Deposits
(h) Cash Working Capital
(i) Net Capital Stock [row 55 - row 56 - row 57 - row 58 + row 59]
2. Capital Expenses:
(i)(a) Depreciation - Tangible Assets
(ii)(b) Amortization - Capitalized Research and Development
(iii)(b) Amortization - Purchased Software
(iv)(b) Amortization - Internally Developed Software
(v)(b) Amortization - Trademarks
Amortization - Site Commissions (include amortization recognized as an offset
against gross revenues)
Amortization - Capitalized Payments to Facilities Excluding Site Commissions
(include amortization recognized as an offset against gross revenues)
(vi)(b) Amortization - Other Identifiable Intangible Assets
(vii)(b) Amortization - Goodwill
Depreciation and Amortization of Assets [row 62 + row 63 + row 64 + row 65 +
row 66 + row 69 + row 70]
(c) Weighted Average Cost of Capital
(d) Return [row 72 x row 60]
(e) Tax-Deductible Interest
(f) Interest Paid on Customer Prepayments or Deposits
(g) Other Income Tax-Related Adjustments
(h) Federal Taxable Income [row 73 - row 74 - row 76]
(i) Federal Income Tax Rate
(j) Federal Income Tax Gross-Up Factor [row 78/(1 - row 78)]
(k) Federal Income Tax [row 79 x row 77]
(l) Federal Income Tax Not Deductible for State Income Tax Purposes
(m) State Taxable Income [row 77 + row 81]
(n) State Income Tax Rate
(o) State Income Tax Gross-Up Factor [row 83 /(1 - row 83)]
(p) State Income Tax [row 84 x row 82]
Total Capital Expenses [row 71 + row 73 + row 75 + row 80 + row 85]

0

0
0
0
0

0

N/A
N/A

0
9.75%
0

0
0.00%
0
0
0.00%
0
0

3. Operating Expenses:
(a) Maintenance, Repair, and Engineering of Site Plant, Equipment, and
Facilities
(b) Payments to Telecommunications Carriers or Other Entities for Interstate,
International, or Intrastate Communications Other Than Extra Payments to
Telecommunications Carriers or Other Entities for International
Communications
(c) Extra Payments to Telecommunications Carriers or Other Entities for
International Communications
(d) Field Services
(e) Network Operations
(f) Call Center
(g) Data Center and Storage
Site Commissions Recognized as an Expense or an Offset Against Gross
Revenues When Paid or When Transaction Occurred
Payments to Facilities Excluding Site Commissions Recognized as an Expense or
an Offset Against Gross Revenues When Paid or When Transaction Occurred
(h) Billing, Collection, Client Management, and Customer Care
(i) Sales and Marketing
(j) General and Administrative
(k) Other Overhead
(l) Taxes Other than Income Taxes
(m) Transactions Related to Mergers and Acquisitions
(n) Bad Debt
Total Operating Expenses [sum of rows 88-94 + sum of rows 97-103]
Total Operating Expenses Excluding Extra Payments to Telecommunications
Carriers or Other Entities for International Communications [row 104 - row 90]
Annual Total Expenses for Video IPCS Excluding Extra Payments to
Telecommunications Carriers or Other Entities for International Communications
[row 86 + row 105]

N/A

N/A

0
0

0

Total

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

N/A
N/A
N/A

N/A
N/A
N/A

N/A
N/A
N/A

N/A
N/A
N/A

N/A
N/A
N/A

N/A
N/A
N/A

N/A
N/A
N/A

N/A
N/A
N/A

0

0

0

0

0

0

0

0

0

0

0

0

0
0

0
0

0
0

0
0

0

0

0

0

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

0
9.75%
0

0
9.75%
0

0
9.75%
0

0
9.75%
0

0

0

0

0

0.00%
0

0.00%
0

0.00%
0

0.00%
0

0

0

0

0

0.00%
0
0

0.00%
0
0

0.00%
0
0

0.00%
0
0

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

0

0

0

0

0

0

0

0

0

0

0

0

0

5

Count

D1. Facility-Specific Demand and Revenue Data for 2025
Enter Unique Contract Identifier for Facility in this row
d. Facility-specific Demand and Revenue Data
Enter Unique Facility Identifier in this row
(1) Annual Demand for IPCS
(a) Total Billed Communications for Audio IPCS
(b) Total Unbilled Communications for Audio IPCS
(c) Total Billed and Unbilled Communications for Audio IPCS
(d) Total Billed Minutes for Audio IPCS
(e) Total Unbilled Minutes for Audio IPCS
(f) Total Billed and Unbilled Minutes for Audio IPCS
(g) Total Billed Communications for Video IPCS
(h) Total Unbilled Communications for Video IPCS
(i) Total Billed and Unbilled Communications for Video IPCS
(j) Total Billed Minutes for Video IPCS
(k) Total Unbilled Minutes for Video IPCS
(l) Total Billed and Unbilled Minutes for Video IPCS
(m) Average Daily Population
(n) Number of Incarcerated People’s Tablets
(o) Incarcerated People’s Tablets Total Billed and Unbilled IPCS Minutes
(p) Incarcerated People’s Tablets Total Billed and Unbilled non-IPCS Minutes
(q) Number of Incarcerated People’s Kiosks
(r) Number of Other Devices Used by Incarcerated People to Access IPCS
(2) Annual Demand for IPCS-related Payment Processing Service
Billed Transactions for IPCS-related Payment Processing Services
(3) Annual Revenues from IPCS
(a) Total Billed Revenues from Audio IPCS
(b) Total Billed Revenues from Video IPCS

Total 2025

0
0

5

Count

FCC NOTICE REQUIRED BY THE PAPERWORK REDUCTION ACT

We have estimated that each IPCS provider’s response to Form 2303(a) (consisting of Word and Excel Templates) will take 160
the time to read the instructions, look through existing records, gather and maintain the required data, and complete and review
take each provider to: (a) submit audited financial statements or reports, or similar documentation, for 2025, to the extent they h
of business; (b) respond to any Commission requirement that the provider clarify or supplement its response to the data collectio
implement this collection and make such records available to the Commission upon request. If you have any comments on this
collection and reduce the burden it causes you, please write the Federal Communications Commission, AMD-PPM, Washington
(3060-1314). We will also accept your comments via the Internet if you send them to [email protected]. Please DO NOT SEND CO
ADDRESS. Remember—you are not required to respond to a collection of information sponsored by the Federal government, a
sponsor this collection, unless it displays a currently valid OMB control number or if we fail to provide you with this notice. Th
Control Number of 3060-1314.
THE FOREGOING NOTICE IS REQUIRED BY THE PAPERWORK REDUCTION ACT OF 1995, P.L. 104-13,