RAO Letter List

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RAO Letters

Responsible Accounting Officer (RAO) Letters

RAO Letter Number	Title/Subject	Released Due	DA Number	Document Retrieval Links
32	Accounting for Derivative Instruments and Hedging Activities.	06/18/2001	01-1435	Word97 Format PDF Format Text Format
31	CAM Audit Requirements for Large Incumbent Local Exchange Carriers.	12/21/2000	00-2385	Word97 Format PDF Format Text Format
30	Cost Allocation Uniformity for Carriers Filing Class B Cost Allocation Manuals.	02/24/2000	00-355	Text Format Word97 Format Appendix A in PDF
29	CAM Attest Requirements for Mid-sized Incumbent Local Exchange Carriers.	02/14/2000	00-265	Text Format Word97 Format
28	Auditor Independence and Objectivity.	12/01/1999	99-2674	Text Format Word97 Format
27	Accounting for Universal Service Support Payments and Receipts.	06/10/1998	98-1106	Text Format WordPerfect Format
26	Cost Allocation Manuals - Section V. Transactions with Affiliates.	05/06/1998	98-855	Zipped File WordPerfect Format Text Format Appx. C, P. 2, Excel Appx. C, P. 3, Excel
25	Accounting and Reporting Requirements for Video Dialtone Service.	04/03/1995	95-703	PDF Format WordPerfect Format
24	Accounting for Work Force Reduction Programs.	03/24/1994	94-268	Text Format WordPerfect Format
23	ARMIS, USOA Report (FCC Report 43-02) Corrections and Clarification of Certain Tables, Instructions and Specifications.	03/19/1994	94-217	Text Format WordPerfect Format
22	Provides guidance for adopting statement of Financial Accounting Standards No. 112 (SFAS-112).	06/17/1993	93-661	Text Format WordPerfect Format
21 (rev)	Refines definitions.	09/08/1992	92-1225	PDF Format
21	Defines remote switch, remote concentrator and classifies remote COE for accounting purposes.	08/07/1992	92-1091	Text Format WordPerfect Format
20	Clarifies 1991 order regarding Post Retirement Benefits under SFAS-106.	05/04/1992	92-520	Text Format WordPerfect Format
19	Establishes uniform format for Cost Allocation Manuals and standard procedures for filing revisions.	12/23/1991	91-1570	Text Format WordPerfect Format
18	Revises Annual Report Form M to use the metric system of measurement, pursuant to the Metric Conversion Act of 1975.	06/07/1991	91-677	Text Format WordPerfect Format
17	Makes minor corrections to Annual Report Form M.	11/19/1990	90-1568	Text Format WordPerfect Format
16	Directs carriers subject to FCC Cost Allocation Rules to classify Enhanced Services as nonregulated on an interim basis.	10/18/1990	90-1408	Text Format WordPerfect Format
15	Interpretation of certain Annual Report Form M Schedule Instructions.	03/05/1990	90-203	Text Format WordPerfect Format
14	Inside wire classification as nonregulated.	09/28/1989	89-1186	Text Format WordPerfect Format
13	Part 32, USOA - Accounting for certain loadings of cost of removal.	04/13/1988	none	Text Format WordPerfect Format
12 (errata)	Errata to 10/23/90 revision.	10/25/1990	90-1507	PDF Format
12 (2nd rev)	Revised to include Sample Opinion Letter.	10/23/1990	90-1491	Text Format WordPerfect Format
12 (1st rev)	Revised pursuant to USTA request.	07/07/1988	88-1060	Text Format WordPerfect Format
12	Attestation Audits pursuant to the Joint Cost Reconsideration Order (CC Docket 86-111).	04/11/1988	88-497	Text Format WordPerfect Format
11	Recision of 7/19/85 interpretation relating to Account 232, station connections-inside wiring.	01/25/1988	none	Text Format WordPerfect Format
10	Requests updated list of retirement units from Class A carriers.	12/23/1987	none	Text Format WordPerfect Format
9	Part32 treatment for Inventories and Property Leased to Others.	09/01/1987	none	Text Format WordPerfect Format
8	Accounting for tax timing differences associated with IRS Summary Assessment.	08/19/1987	none	Text Format WordPerfect Format
7	Clarifications to new Part 32 - USOA.	07/01/1987	none	Text Format WordPerfect Format
6 (amended)	STPs moved from Part 32.2232 to Part 32.2212.	02/27/1989	89-164	PDF Format
6	Revised item list for classification of telephone plant.	06/26/1987	none	Text Format WordPerfect Format
5	Explanation of RAO letters.	04/15/1987	none	Text Format WordPerfect Format
4	Interim reporting of income tax for 1987.	02/06/1987	none	Text Format WordPerfect Format
3	Item list for classifications of telephone plant.	01/15/1987	none	Text Format WordPerfect Format
2	Part 32 - Federal Register Reference is official.	12/23/1986	none	Text Format WordPerfect Format
1	FCC Form M. Depreciation - State Mandated Practices.	09/03/1986	none	Text Format WordPerfect Format