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(#џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџА` И hРpШ xа (#џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџААааб#єCє\  PŽ6QєP#бггггб#XPє\  PŽ6QXP#бааА` И hРpШ xа (#џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџXА` И hРpШ xа (#џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџААааRight Par 4aRight Par 4aКааааXА` И hРpШ xа (#џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџА` И hРpШ xа (#џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ0ААааб#єCє\  PŽ6QєP#бггггб#XPє\  PŽ6QXP#бааА` И hРpШ xа (#џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ0XА` И hРpШ xа (#џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџААааћџ2ЭЩЛlРМl‰ТНlѕФОlaЧRight Par 5aRight Par 5aЛааааXА` И hРpШ xа (#џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџА` И hРpШ xа (#џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџААааб#єCє\  PŽ6QєP#бггггб#XPє\  PŽ6QXP#бааА` И hРpШ xа (#џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџXА` И hРpШ xа (#џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџААааRight Par 6aRight Par 6aМааааXА` И hРpШ xа (#џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџА` И hРpШ xа (#џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ0ААааб#єCє\  PŽ6QєP#бггггб#XPє\  PŽ6QXP#бааА` И hРpШ xа (#џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ0XА` И hРpШ xа (#џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџААааRight Par 7aRight Par 7aНааааXА` И hРpШ xа (#џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџА` И hРpШ xа (#џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџААааб#єCє\  PŽ6QєP#бггггб#XPє\  PŽ6QXP#бааА` И hРpШ xа (#џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџXА` И hРpШ xа (#џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџААааRight Par 8aRight Par 8aОааааXА` И hРpШ xа (#џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџА` И hРpШ xа (#џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ0ААааб#єCє\  PŽ6QєP#бггггб#XPє\  PŽ6QXP#бааА` И hРpШ xа (#џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ0XА` И hРpШ xа 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(#џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџXА` И hРpШ xа (#џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџААааTechnical 2aTechnical 2aТ ггггћџ2ГзУlїбФrcвХlедЦrAеTechnical 3aTechnical 3aУ ггггTechnical 4aTechnical 4aФааааXА` И hРpШ xа (#џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџА` И hРpШ xа (#џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџААааб#єCє\  PŽ6QєP#бггУ УФ Фггб#XPє\  PŽ6QXP#бааА` И hРpШ xа (#џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџXА` И hРpШ xа (#џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџААааTechnical 1aTechnical 1aХ ггггTechnical 7aTechnical 7aЦааааXА` И hРpШ xа (#џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџА` И hРpШ xа (#џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџААааб#єCє\  PŽ6QєP#бггУ УФ Фггб#XPє\  PŽ6QXP#бааА` И hРpШ xа (#џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџXА` И hРpШ xа (#џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџААааћџ2ялЧrхзШРWкЩlлЪlƒлTechnical 8aTechnical 8aЧааааXА` И hРpШ xа 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xTy•Q&˜ўўўўўўўџџџџџџџџўџџџџџџџџџџџџџџџџџџџџ"‚џџџџ5џџ…џџћџџџџџџ@џџџџџџ^.Gf\\™3==\i.=.3\\\\\\\\\\==iii\˜zzz„zz„G\zpЃ„„p„zfp„zЃzpp=3=i\=\\Q\Q=\f33\3f\\\GG3fQz\QG@(@iБ.====IK=\\z\z\z\z\z\­„zQzQzQzQzQG3G3G3G3„f„\„\„\„\„f„f„f„fpQz\„\„\„\pQ„\p\z\z\z\zQzQzQzQzQzQ„\„\„„\„\ffI\G\G=G\\z\p3pK„f„f„\­„zGzKfGfGN@.\\G\\\\\\17ŠŠ\7‰‰\Š7==\\\З==\\ЗЗ=\З=7t=eeeeoЕooП.Iji2—ƒZ’ЕП—\\yžeCp„j„`vZ„efeloPpPjŒ`„e’~~tƒroў.................................Gf\\™3==\i.=.3\\\\\\\\\\==iii\˜zzz„zz„G\zpЃ„„p„zfp„zЃzpp=3=i\=\\Q\Q=\f33\3f\\\GG3fQz\QG@(@i‚..=\\З\\=Зf=­....==\\@\З=ЗG=„..p.G\\\\(\=‰1\o=‰\Ie77=j\.=77\ŠŠŠ\zzzzzz­zzzzzGGGG„„„„„„„i„„„„„pp\\\\\\\„QQQQQ3333\f\\\\\e\ffffQ\ћџ2TSд ‡ZЉ4де`шПэд …Sœ4даадіщдУ Уб#&aє\  PŽ6G;ƒќ&P#бFederal Communications Commission FCC 99Љ174 д и ддД(#даад\АдФ ФкyxАˆdddyк`еСрuьfСУ Уб#єXє\  PŽ6G;K єP#бб#єBйж7  PT6Q гєP#бBefore theƒ СрФ ьѓСFEDERAL COMMUNICATIONS COMMISSIONƒ д nZЉœ'дСрь9СWashington, D.C. 20554Ф Фб# &aє\  PŽ6G;ƒќ&P#бƒ д ‡QIЉ4дб#&aє\  PŽ6G;ƒќ&P#б д y_!Љ'дб#&Iйж7  PT6Q Х-&P#бIn the Matter ofСрЮь…С)ƒ СрЮь…С)ƒ д y_бЉ'дComprehensive Review of theСрЮь…С)ƒСŸС д y_ЉЉ'дAccounting RequirementsСрЮь…С)ƒСŸСCC Docket No. 99Љ253 and ARMIS Reporting Requirements forСрЮь…С)ƒ Incumbent Local Exchange Carriers: Phase 1СрЮь…С)ƒ д y_с Ж'дСр* ьќСУ УNOTICE OF PROPOSED RULEMAKINGФ Фƒ д y_‘ Љ'дAdopted: July 13, 1999СССhhCССРРqССŸССppЮССШШќС Released: July 14, 1999 д y_AЉ'дComment Date: August 23, 1999 СhhCС д y_Љ'дReply Comment Date: September 9, 1999СРРqС By the Commission: Commissioner FurchtgottЉRoth issuing a statement. д y_yЖ'дУ УСр™ьAСI. INTRODUCTIONФ Фƒ д y_)Љ'дСŠСи‚1.иС` ` ЙСTo keep pace with changing conditions as the telecommunications industry becomes increasingly competitive, we are initiating a comprehensive review of the Commission's accounting and reporting requirements. In this comprehensive review, we plan to reevaluate our existing accounting and reporting requirements to determine whether they should be modified or eliminated as changes occur in the industry. We also consider the appropriate timing of accounting and reporting modifications to assure that we will continue to have the information we need to make informed decisions. We are conducting this comprehensive review in a manner that will allow the states, industry, and interested members of the public the opportunity to participate fully in our consideration of changes in our accounting and reporting requirements. д y_™Љ'дСŠСи‚2.иС` ` ЙСWe are performing this comprehensive review in two phases. Phase 1, which commences with this Notice of Proposed Rulemaking (NPRM) and will conclude by the end of the year, will address accounting and reporting reform measures that can be implemented without delay and still retain sufficient information for the Commission and state commissions to meet their д y_љЖ'дresponsibilities.ж ДљКдд {Na"У4дСŠСУУSee ФФ"Common Carrier Bureau Announces Initiative to Undertake Comprehensive Review of д {N*#œ4дPart 32 and ARMIS Requirements," УУPublic NoticeФФ, DA 99Љ695 (rel. Apr. 12, 1999). The initial workshop д {Nѓ#œ4дto solicit ideas on streamlining accounting and reporting rules took place on April 21, 1999. УУSeeФФ "Common Carrier Bureau Announces Agenda for Initial Workshop for Phase 1 of the Comprehensive Review of Accounting and Reporting Requirements and Treatment of Ex Parte Presentations in Related д {NL&œ4дProceedings," УУPublic NoticeФФ, DA 99Љ758 (rel. Apr. 19, 1999). ж Phase 2, which will begin in the last quarter of 1999, will examine the current accounting and reporting structure and address longЉterm changes needed as local exchange marketsд"б D0*€(€(``фа"д become competitive. During this process, the Common Carrier Bureau will continue to work closely with the National Association of Regulatory Utility Commissioners (NARUC) and state commissioners so that, in addition to eliminating unnecessary reporting requirements, the Commission and states will focus on further steps necessary to eliminate unnecessary overlap of Federal and state reporting д y_`Ж'дrequirements.ж:™`<д {MШУ4дСŠСWe note that a recent NARUC resolution recommends the use of standardized reports to д {Nœ4дimprove the monitoring of telecommunications service quality. УУSeeФФ NARUC Resolution Adopting NARUC State Staff Service Quality White Paper, Adopted in Convention, November 11, 1998. The resolution recommended that ILECs and competitive local exchange carriers (CLECs) collect service quality data on a monthly basis and report such data to Federal and state regulatory commissions on a quarterly basis. This would make the service quality information accessible to the states to facilitate comparisons between jurisdictions. NARUC also urged the Commission to ensure that its program imposes only reasonably necessary reporting obligations on industry participants in order to effectively monitor retail telecommunications service quality. We believe more initiatives like these would prove beneficial in reducing duplicative reporting requirements and would result in a more efficient and effective reporting process.:ж д y_Љ'дСŠСи‚3.иС` ` ЙСIn this first phase of the comprehensive review, we seek comment on the following accounting issues: eliminating or revising the matrix used to classify expenses in the Uniform System of Accounts (USOA); reducing the audit burdens on incumbent local exchange carriers (ILECs); д y_˜Љ'дadopting a УУde minimisФФ exception to our affiliate transactions rules; eliminating the 15Љday prefiling for cost pool changes; eliminating the notifications and approvals required in sections 32.13(a)(3) and 32.25; and revising the accounting requirements for sections 32.2002 and 32.2003. In addition, we seek comment on streamlining the reporting requirements in the ARMIS 43Љ02 USOA Report. Specifically, we seek comment on eliminating certain corporate information collected in the "C" series tables and on consolidating certain information into one table. We also seek comment on eliminating certain information concerning balance sheet accounts reported in the "B" series tables and income д y_€ а'дstatement accounts reported in the "I" series tables.У УжЖ€ ) ’+д {MIУ4дСŠСThe "B" series tables contain data about the balance sheet accounts. The "I" series tables contain data about the income statements.Жж д y_Ж'дСрВьCСII. BACKGROUNDФ Фƒ д y_ИЉ'дСŠСи‚4.иС` ` ЙСOn May 18, 1999, as part of our biennial review under section 11 of the д y_Ж'дCommunications Act of 1934, as amended (the Act),жDШ <д {MБ У4дСŠС47 U.S.C. РР 161.Dж we adopted our УУAccounting Reductions ReportФФУУд"0*№&№&``;н"д д y_Ж'дand OrderФФ,жС#<д {MhУ4дСŠС1998 Biennial Regulatory Review ЉЉ Review of Accounting and Cost Allocation Requirements, д {N0œ4дУУet. alФФ., УУReport and Order in CC Docket No. 98Љ81, Order on Reconsideration in CC Docket No. 96Љ150, Fourth д {Nљœ4дMemorandum Opinion and Order in AAD File No. 98Љ43ФФ, FCC 99Љ106 (rel. June 30, 1999) (УУAccounting д {NТœ4дReductions Report and OrderФФ).Сж and our УУARMIS Reductions Report and Order.ФФжТ#Г<д {MSУ4дСŠС1998 Biennial Regulatory Review ЉЉ Review of ARMIS Reporting Requirements, Petition for д {Nœ4дForbearance of the Independent Telephone and Telecommunicatinos Alliance, УУReport and Order in CC д {Nфœ4дDocket No. 98Љ117, Fifth Memorandum Opinion and Order in AAD File No. 98Љ43ФФ, FCC 99Љ107 (rel. June 30, д {N­œ4д1999) (УУARMIS Reductions Report and OrderФФ)Тж In the УУAccounting Reductions Report and д y_иЉ'дOrderФФ, we streamlined the accounting requirements as follows: д y_ˆЉ'дТXŠТРРТX` ` ЙТreduced the accounting and cost allocation manual (CAM) requirements for midЉsized д y_`Ж'дILECs from Class A to Class B;жЯx`ž<д {Mž У4д СŠСCarriers with annual operating revenues from regulated telecommunications operations equal to or above a designated indexed revenue threshold, currently $112 million, are classified as Class A; those with annual operating revenues below the threshold are considered Class B. Generally, Class A accounts provide more detailed records of investment, expense, and revenue than the Class B accounts. For instance, Class A carriers must record their transactions in 261 accounts while Class B carriers maintain 109 accounts. The difference in the number of accounts is due to the fact that many of the Class A accounts are aggregated into summary accounts under Class B.ЯжЦ(#` Ц д y_Ж'дТXŠТРРТX` ` ЙТreduced the CAM audit requirements for midЉsized ILECsж`ъо<д {MŽУ4дСŠСWe define midЉsized ILECs based on the aggregate revenues of the ILEC and any ILEC that it controls, is controlled by, or with which it is under common control. An ILEC is a midЉsized ILEC for purposes of our Part 32 accounting rules if the aggregate revenues of these affiliated ILECs are more д {Nцœ4дthan the indexed revenue threshold, currently $112 million, and are less than $7 billion. УУSeeФФ УУAccounting д {NЏœ4дReductions Report and OrderФФ at РРРР 12Љ14; УУARMIS Reductions Report and OrderФФ at РРРР 11Љ13.`ж from a financial audit requiring a positive opinion every year to a less stringent attestation every two years;Ц(#` Ц д y_˜Љ'дТXŠТРРТX` ` ЙТreduced accounting details required to be maintained by consolidating several accounts;Ц(#` Ц д y_H Љ'дТXŠТРРТX` ` ЙТeliminated the requirement in section 32.16 for filing projected future effects of an accounting change; Ц(#` Ц д y_а Љ'дТXŠТРРТX` ` ЙТeliminated the requirement in section 32.2000(b) that carriers obtain Commission approval of journal entries made to record certain plant acquisitions; andЦ(#` Ц д y_XЉ'дТXŠТРРТX` ` ЙТamended our rules to provide for recording all computer software in conformance with generally accepted accounting principles (GAAP).Ц(#` Ц д y_рЉ'дСŠСи‚5.иС` ` ЙСIn the УУARMIS Reductions Report and OrderФФ, we streamlined the reporting requirements as follows:д"И0*№&№&``7а"дŒд y_Љ'д™ТXŠТРРТX` ` ЙТreduced ARMIS reporting for midЉsized ILECs from Class A to Class B level of accounting;Ц(#` Ц д y_ˆЉ'дСŠСРРТА` ` ЙТeliminated 21 tables from the ARMIS 43Љ02 USOA Report for midЉsized carriers;Ц(#` Ц д y_8Љ'дТXŠТРРТX` ` ЙТeliminated for all carriers the reporting of data pertaining to inside wire and payphone investment, and most equal access information;Ц(#` Ц д y_РЉ'дСŠСРРТА` ` ЙТeliminated an additional 48 rows of data from the ARMIS 43Љ01 Annual Summary Report and 43Љ04 Access Report; andЦ(#` Ц д y_H Ж'дТXŠТРРТX` ` ЙТeliminated paper filing and diskette filing requirements.жћ ‘H <д {MА У4дСŠСThis change will become effective as soon as the electronic and filing procedures and software д {Nx œ4дare developed and implemented. УУSee ARMIS Reductions Report and OrderФФ at РР 20.ћж Ц(#` Ц д y_ј Љ'дСŠСи‚6.иС` ` ЙСAs these modifications were made, we recognized that further streamlining to our accounting rules and reporting requirements may be warranted but that such changes should be д y_Ј Ж'дcarefully determined after the views of all parties affected by the changes have been considered.жЁ ЩЈ !<д {NiУ4дСŠС УУSee Accounting Reductions Report and OrderФФ at РР 6; УУARMIS Reductions Report and OrderФФ at РР 5. Ёж Consequently, we have initiated this comprehensive review, which will complement the Commission's 2000 biennial regulatory review. In this proceeding, our objective is to adjust our accounting rules and reporting requirements to promote the competitive goals of the Telecommunications Act of 1996. We believe that, in this phase, we can provide immediate regulatory relief by reducing the accounting and reporting burden on the largest ILECs while retaining sufficient information needed for the Commission and state commissions to meet their responsibilities. д y_hЖ'дУ У д y_@Ж'дСрўьFСIII. DISCUSSIONФ Фƒ д y_№Ж'дУ УA.ТXŠТAccounting RulesЦ(#Ц д y_ Ж'дСŠС1.С` ` ЙСExpense MatrixФ Ф д y_PЉ'дСŠСи‚7.иС` ` ЙСSection 32.5999(f) of the Commission's rules requires carriers to maintain д y_(Ж'дdisaggregated financial data in subsidiary record categories to be reported in an expense matrix.жK Ш(В<д {Mz У4дСŠС47 C.F.R. РР 32.5999(f).Kж The Commission uses the detailed data contained in the carriers' expense subsidiary record categories in performing studies and trend analyses, and in its overall monitoring efforts. The additional information provided by the expense matrix helps the Commission analyze a carrier's expenses. In particular, the Commission has relied heavily upon the salaries and wages and rent data detailed in the expense matrix. For example, when the Financial Accounting Standards Board (FASB) promulgated new accounting standards for postЉemployment benefits and postЉretirement benefits other thanд"8B 0*№&№&``xа"д pensions, the Commission used the salaries and wages data in its analysis of the reasonableness of carrier projections related to implementation of the new accounting standards. The Commission also uses the salaries and wages data in calculating productivity factors used to adjust price cap indices. This expense data would be needed for future productivity studies if the price cap formula is revised. Expense matrix data is also used in tracking the salaries and wages and rents portion of maintenance expense in the analysis of service quality. Furthermore, carriers, competitors, and the Commission use the pole rents information detailed in the expense matrix in the formula to calculate carriers' pole attachment rates. д y_˜Љ'дСŠСи‚8.иС` ` ЙСWe tentatively conclude that we can eliminate the expense matrix or reduce it to the minimum amount necessary to meet other regulatory purposes. We believe that this information could be provided by the carriers on an asЉneeded basis even if the Commission did not prescribe it to be maintained. We seek comment on this tentative conclusion. Commenters should discuss whether it would be more burdensome to maintain and file the expense matrix or to keep such data, at the same level of disaggregation, for several years, to provide to the Commission if requested. We seek comment on whether, as an alternative, the reporting burden would be alleviated by reducing the expense matrix to two classifications: (1) salary and wages and (2) other. Commenters should specifically address whether this would affect the analysis of the price cap performance/productivity factor calculations. In addition, we seek comment on whether, and how, elimination of the expense matrix would affect the jurisdictional separations process, universal service support calculations, or service quality studies. д y_Љ'дСŠСи‚9.иС` ` ЙСIn the УУAccounting Reductions Report and OrderФФ, we required midЉsized ILECs to maintain subsidiary record categories to capture the pole attachment data currently provided in the д y_@Ж'дClass A accounts.жu Щ@<д {NЈУ4дСŠСУУSeeФФ УУAccounting Reductions Report and OrderФФ at РР 15. uж We believe it is necessary to require subsidiary records for data needed in pole д y_Ж'дattachment formulasж {Y<д {MУ4дСŠСThe Commission reviews complaints about pole attachment rates under section 224 of the Communications Act. 47 U.S.C. РР 224. In reviewing the rates charged by ILEC owners of poles, ducts, д {NЁœ4дconduit and rightsЉofЉway, the Commission applies data taken from ARMIS reports. УУSee ФФAmendment of Rules and Policies Governing the Attachment of Cable Television Hardware to Utility Poles, CC д {N2œ4дDocket No. 86Љ212, УУReport and OrderФФ, 2 FCC Rcd 4387 (1987)УУФФ, УУrecon. deniedФФ, 4 FCC Rcd 468 (1989); УУsee д {Nћœ4дalsoФФ Letter from Kenneth P. Moran, Chief, Accounting and Audits Division, Common Carrier Bureau, to Paul Glist, Esq., Cole, Raywid & Braverman, 5 FCC Rcd 3898 (1990).ж to assure that the data is publicly available, uniformly maintained among the carriers, and maintained in a manner that can be audited. We propose that, if the expense matrix is eliminated, carriers maintain subsidiary records to provide the data used in the pole attachment formulas and report in their ARMIS reports the information necessary for the Commission, carriers, д y_xЖ'дand competitors to calculate pole attachment rates.жŸъШxœ<д {MД"У4дСŠСPole and conduit maintenance and certain other operating expenses would be identified under this proposal. The Commission is currently considering issues regarding the pole attachment д {ND$œ4дformulas. УУSeeФФ Amendment of Rules and Policies Governing Pole Attachments, CS Docket No. 97Љ98, д {N %œ4дУУNotice of Proposed RulemakingФФ, 12 FCC Rcd 7449 (1997). When we issue a report and order in that proceeding, we will specify the subsidiary record categories carriers must maintain in order to provideд"ж% 0*№&№&АА&а"д data for the finalized pole attachment formulas.Ÿж We seek comment on this proposal. д"xX0*№&№&``Њн"дŒд y_Ж'д™У УСŠС2.ТА` ` ЙТAudits Ф ФЦ(#` Ц д y_АЉ'дСŠСи‚ 10.иС` ` ЙСThe Commission has established accounting safeguards governing the allocation of д y_ˆЖ'дcosts between the carriers' regulated and nonregulated activities.жTЩˆX<д {N€У4дСŠС47 C.F.R. РР 64.901УУ et seqФФ.Tж These safeguards are designed to promote fair cost allocations and to protect regulated ratepayers from absorbing the costs of nonregulated activities. One of the accounting safeguards, prescribed in section 64.904 of the д y_Ж'дCommission's rules, is that carriers obtain an independent audit of reported cost allocation data.жЊ!щ<д {M™ У4дСŠС47 C.F.R. РР 64.904(a). The Commission adopted this independent audit requirement in Computer III Remand Proceedings: Bell Operating Company Safeguards and Tier 1 Local Exchange д {N) œ4дCompany Safeguards, CC Docket No. 90Љ623, УУReport and OrderФФ, 6 FCC Rcd 7571, 7581Љ83, РРРР 21Љ24 (1991). Prior to adoption of this rule, an attestation was required.Њж д y_шЉ'дBefore adoption of the УУAccounting Reductions Report and OrderФФ, our rules required that the audit be performed annually for ILECs required to file cost allocation manuals, that it provide a positive opinion, that the reported data is presented fairly in all material respects, and that it be conducted in accordance with generally accepted auditing standards. д y_ Љ'дСŠСи‚ 11.иС` ` ЙСIn the УУAccounting Reductions Report and OrderФФ, we revised the audit requirement for д y_ј Ж'дmidЉsized ILECs.жmЩј в<д {NjУ4дСŠСУУSee Accounting Reductions Report and OrderФФ at РР 21.mж Under rules adopted in that Order, midЉsized ILECs are required to obtain a less stringent attestation every two years (covering the prior two year period) instead of an annual financial audit requiring a positive opinion. The financial audit requires that an ILEC's independent auditor provide assurance that the reported data are fairly reported. An attestation requires that the auditor д y_XЖ'дprovide assurance that specific management assertions are fairly stated.жя‘Xc <д {N[У4дСŠСУУSeeФФ УУCodification of Accounting Standards and ProceduresФФ, Statement on Standards for Attestation Engagements No. 3, РР 53Љ54 (American Inst. of Certified Pub. Accountants 1999).яж An attestation generally provides less assurance and is governed by less stringent standards of testing, reporting, and expression of opinion than the financial audits required by section 64.904 for large ILECs. д y_ИЉ'дСŠСи‚ 12.иС` ` ЙСWe tentatively conclude that, if properly implemented, a less stringent audit requirement for the large ILECs will provide the necessary assurance that the carriers' cost allocations are consistent with our rules and at the same time result in significant savings in both time and money д y_@Ж'дfor the carriers.жn @М <д {Mœ!У4дСŠСBased on analysis prepared by the Common Carrier Bureau, when the Bell operating companies (BOCs) and GTE were first required to do a positive opinion engagement, rather than an attestation, audit fees increased on average almost 80 percent and the hours it took to conduct the engagement increased almost 75 percent.nж We note that in other instances the Commission requires something less than a positive opinion audit. For example, we have new audit requirements specifically for section 272д"Є0*№&№&``žа"д д y_Ж'дaffiliates.жQЩ<д {NhУ4дСŠСУУSeeФФ 47 U.S.C. РР 272(d).Qж Section 272 of the Act permits a BOC to manufacture equipment, originate inЉregion, interLATA telecommunications services, and provide interLATA information services only if it does so through one or more separate affiliates. The BOC and its affiliate(s) must, among other things, obtain a joint Federal/State audit every two years conducted by an independent auditor. Our rules require that the independent auditor perform an agreedЉupon procedures engagement as specified by д y_8Ж'дthe regional Federal/State biennial oversight team.жйx8Y<д {M1У4дСŠСThe Commission adopted specific audit procedures for the biennial audits that the BOC and the Federal/State biennial oversight team must follow. These procedures require the BOC to submit preliminary audit requirements, including the proposed audit scope and the extent of testing, to the Federal/State biennial oversight team. The team reviews the preliminary requirements to determine if they meet the audit objectives. After the audit requirements have been approved, the BOC engages an independent auditor to conduct the biennial audit. The independent auditor develops an audit program, which is also reviewed and approved by the Federal/State biennial oversight team. йж д y_шЉ'дСŠСи‚ 13.иС` ` ЙСWe tentatively conclude that we can reduce our audit requirements for the large ILECs ЉЉ the BOCs and GTE ЉЉ by extending the same audit requirements to the large ILECs that we adopted д y_˜Љ'дfor midЉsized ILECs in the УУAccounting Reductions Report and OrderФФ, УУi.e., ФФallowing carriers to obtain an attestation, instead of an annual financial audit requiring a positive opinion. We seek comment on this tentative conclusion. Furthermore, we seek comment on whether we should adopt an audit requirement similar to the section 272 biennial audit, an agreedЉupon procedures engagement, for the large ILECs. Commenters should discuss whether these alternatives would provide the necessary assurance that the reported cost allocation data is an accurate reflection of the carrier's CAM and the Commission's rules. Commenters should also discuss any other alternatives to an annual financial audit requiring a positive opinion. In addition, commenters should address whether the new audit procedure should be an annual requirement. д y_Ж'дСŠСУ У3.С` ` ЙСAffiliate Transactions RulesФ Ф д y_ИЖ'дСŠСи‚ 14.иС` ` ЙСIn the УУAccounting Safeguards Order,ФФжю‘И™<д {MёУ4дСŠСAccounting Safeguards under the Telecommunications Act of 1996, CC Docket No. 96Љ150, д {NЙœ4дУУReport and OrderФФ, 12 FCC Rcd 2993 (1996) (УУAccounting Safeguards OrderФФ).юж the Commission amended the affiliate transactions rules for services provided by a carrier to its affiliate and services received by a carrier from its affiliate that are not subject to: (1) an existing tariff rate, (2) a publiclyЉfiled agreement or statement, or (3) a qualified prevailing price valuation. Services provided by a carrier to its affiliate must be recorded at the higher of fair market value or fully distributed cost. Services received by a carrier from its affiliate must be recorded at the lower of fair market value or fully distributed cost. The Commission further required carriers to make a good faith determination of fair market value in those instances when a fair market value was not readily available so that the carrier could assign the appropriate value to the service when recording its value under the affiliate transactions rules. д y_(Љ'дСŠСи‚15.иС` ` ЙСBased on our experience enforcing these requirements over the past two years, we д y_Љ'дtentatively conclude that when the total annual value of transactions for that service is УУde minimisФФ, theд"ђ 0*№&№&``4а"д regulatory benefits of requiring carriers to make a good faith determination of the fair market value of a service are outweighed by the administrative cost and effort of making such a determination. We д y_АЉ'дtentatively conclude that such a УУde minimisФФ exception will not lessen the effectiveness of the CommissionРРs affiliate transactions rules, and at the same time, will reduce the burden associated with the requirement that carriers make a good faith determination of fair market value. We, therefore, propose to eliminate the requirement that carriers make a good faith determination of fair market value for each service in which the total annual value of transactions for that service is less than $250,000. We propose that in such cases the service should be recorded at fully distributed cost, and carriers should continue to report such transactions in their cost allocation manuals and ARMIS reports. д y_pЉ'дСŠСи‚16.иС` ` ЙСWe seek comment on our proposals and tentative conclusions. We also seek comment д y_H Љ'дon whether a different threshold should serve to delineate the УУde minimisФФ treatment. Commenters proposing a different threshold should explain why their proposed threshold should be higher or lower than $250,000. In addition, commenters should address whether affiliate transaction services conducted pursuant to sections 260, and 271Љ276 of the Act should be included in the services eligible д y_Ј Љ'дfor the УУde minimisФФ exception. д y_XЖ'дУ УСŠС4.С` ` ЙСElimination of 15ЉDay Prefiling for Cost Pool ChangesФ Ф д y_Љ'дСŠСи‚17.иС` ` ЙСSection 64.903 of the Commission's rules requires that carriers update their CAMs at least annually except that changes to the cost apportionment table and timeЉreporting procedures must д y_ИЖ'дbe filed at least 15 days before the carrier plans to implement changes.жHШИ<д {M У4дСŠС47 C.F.R. РР 64.903. Hж Once a CAM change has been filed, the Chief, Common Carrier Bureau may suspend any such changes for a period not to д y_hЉ'дexceed 180 days, and may thereafter allow the change to become effective. УУФФBellSouth claims that the 15Љday special filing requirement for changes in cost pools discloses sensitive competitive service д y_Ж'дinformation.ж•ЩX<д {NУ4дСŠСУУSeeФФ June 4, 1999 letter from Mary L. Henze, BellSouth, to Magalie Roman Salas, Secretary, FCC.•ж We tentatively conclude that we should eliminate the 15Љday preЉfiling requirement in order to eliminate any disclosure of sensitive data in advance of implementation of a service. If we adopt this proposal, carriers would file the necessary CAM changes contemporaneous with the implementation of the change. We seek comment on this tentative conclusion. д y_PЖ'дУ УСŠС5.ТА` ` ЙТRevision to Section 32.13, AccountsЉЉgeneralФ ФЦ(#` Ц д y_Љ'дСŠСи‚18.иС` ` ЙСSection 32.13(a)(3) of the Commission's rules permits carriers to establish temporary or experimental accounts provided they notify the Commission of the nature and purpose of the д y_АЖ'дaccounts within 30 days of establishing them.жLШАщ<д {M9"У4дСŠС47 C.F.R. РР 32.13(a)(3).Lж This requirement was adopted to allow the Commission to review the nature of the proposed temporary or experimental accounts prior to the effective date. Carriers use these temporary accounts as clearing accounts, which are closed each financial period and do not alter the Part 32 accounting structure. We tentatively conclude that this 30Љday notification is not necessary because other accounting safeguards, such as ARMIS reportingд" y0*№&№&``!а"д and our audit program, together with our ability to obtain additional information as necessary, are sufficient for our regulatory oversight. Accordingly, we propose to modify section 32.13(a)(3) by eliminating the notification requirement. We seek comment on our tentative conclusion and proposal. д y_`Ж'дУ УСŠС6.ТА` ` ЙТRevision to Section 32.25, Unusual items and contingent liabilitiesФ ФЦ(#` Ц д y_Љ'дСŠСи‚19.иС` ` ЙСSection 32.25 of the Commission's rules requires carriers to submit journal entries detailing extraordinary items, contingent liabilities, and material prior period adjustments for д y_РЖ'дCommission approval before recording them in their books of account.жFШР<д {M( У4дСŠС47 C.F.R. РР 32.25.Fж This requirement was established as a safeguard to prevent carriers from inflating their rate base through the use of accounting adjustments. We tentatively conclude that prior Commission review of journal entries is not necessary for the Commission's regulatory oversight, and that other accounting safeguards, such as the ARMIS reporting and our audit program, together with our ability to obtain additional information as necessary, are sufficient to assure that carriers will comply with our accounting requirements. We tentatively conclude, therefore, that it is no longer necessary to require the routine filing of these journal entries. Accordingly, we propose to eliminate the section 32.25 filing requirement. We seek comment on our tentative conclusion and proposal. д y_0Ж'дУ УСŠС7.С` ` ЙСRevision to Section 32.2002, Property held for future telecommunications useФ Ф д y_рЉ'дСŠСи‚20.иС` ` ЙСSection 32.2002 of the Commission's rules requires that carriers record to Account 2002 the costs of property held for no longer than two years under a definite plan for use in д y_Ж'дtelecommunications service.жHШX<д {MˆУ4дСŠС47 C.F.R. РР 32.2002.Hж After two years, section 32.2002 requires that the carrier reclassify the д y_hЉ'дcost of the property to Account 2006, Nonoperating plant. УУФФBellSouth states that this reclassification is burdensome and that the property could remain recorded in Account 2002, but be removed from the д y_Ж'дratebase in a less burdensome manner.жš‘ш<д {N У4дСŠСУУSeeФФ June 4, 1999 letter from Kathleen B. Levitz, BellSouth, to Magalie Roman Salas, Secretary, FCC.šж We tentatively conclude that we should allow carriers to maintain the costs in Account 2002 but we should require carriers to exclude the cost of such property, and the associated depreciation reserve, from the ratebase. The depreciation expense associated with such property should also be excluded from ratemaking considerations. These amounts would be reported in the ARMIS 43Љ01, column (e) All Other Adjustments and ARMIS 43Љ03, column (l) Other Adjustments. We believe that adoption of this tentative conclusion will provide the same protection for ratepayers while alleviating the burden on carriers to reclassify these costs to Account 2006. We seek comment on this tentative conclusion. д y_АЖ'дУ УСŠС8.С` ` ЙСRevisions to Section 32.2003, Telecommunications plant under constructionФ Ф д y_`Љ'дСŠСи‚21.иС` ` ЙСSection 32.2003 of the Commission's rules requires that carriers record to Account 2003 the original cost of construction projects including all related direct and indirect costs asд"8 A0*№&№&``^а"д д y_Ж'дprovided under section 32.2000(c).жHШ<д {MhУ4дСŠС47 C.F.R. РР 32.2003.Hж If the construction project has been suspended for six months or more, the cost of the project must be reclassified to Account 2006, Nonoperating plant. If the project д y_АЉ'дis eventually abandoned, these costs must be charged to Account 7370, Special charges. УУФФBellSouth states that this reclassification is burdensome and that the property could remain recorded in Account д y_`Ж'д2003 but be excluded from the ratebase in a less burdensome manner.жš‘`X<д {NXУ4дСŠСУУSeeФФ June 4, 1999 letter from Kathleen B. Levitz, BellSouth, to Magalie Roman Salas, Secretary, FCC.šж We tentatively conclude that carriers be permitted to maintain the costs in Account 2003 and that carriers be required to remove the cost of suspended projects after six months from the ratebase. Additionally, carriers would be required to discontinue capitalization of allowance for funds used during construction under section 32.2000(c)(2)(x) until construction is resumed. These amounts would be reported in the ARMIS 43Њ01, column (e) All Other Adjustments and ARMIS 43Љ03, column (l) Other Adjustments. Carriers would still charge Account 7370 if the project were abandoned. We believe that adoption of this tentative conclusion will provide the same protection for ratepayers while alleviating the burden on carriers to reclassifying these costs to Account 2006. We seek comment on this tentative conclusion. д y_а Ж'дУ УB.СŠСARMIS Reporting Requirements д y_€ Ж'дСŠС1.С` ` ЙСReductions to ARMIS 43Љ02 USOA ReportФ Ф д y_0Љ'дСŠСи‚22.иС` ` ЙСIn the ARMIS 43Љ02 USOA Report, carriers report their annual operating results for д y_Ж'дevery account in the USOA.жШБ<д {MYУ4дСŠС47 C.F.R. Part 32. Carriers file the ARMIS 43Љ02 Report on an operating company level basis. ж The USOA contains both balance sheet and income statement accounts д y_рЖ'дwhich report the results of operational and financial events.жE ШрA<д {MСУ4дСŠС47 C.F.R. РР 32.1.Eж Information provided by these accounts is used to review the overall investment and expense levels, affiliate transactions, property valuation, and depreciation rates of regulated carriers. The ARMIS 43Љ02 USOA Report contains a total of 27 tables, and is one of the most voluminous reporting requirements in ARMIS. The tables are set out in three series: (1) the "C" series, which includes 5 tables that provide corporate information; (2) the "B" series, which includes 15 tables that provide information about the balance sheet accounts of the carrier; and (3) the "I" series, which includes 7 tables that provide information about the carriers' income and expenses. д y_xЉ'дСŠСи‚23.иС` ` ЙСIn light of the objectives we seek to achieve in Phase 1 of our comprehensive review, we are proposing significant reductions in reporting requirements in the ARMIS 43Љ02 USOA Report д y_(Ж'дfor the largest ILECs.жє!"’(б<д {N™#У4дСŠСIn the УУARMIS Reductions Report and OrderФФ, the Commission determined that continued regular collection of some ARMIS 43Љ02 USOA Report data for midЉsized ILECs was no longer necessary. д {N*%œ4дPursuant to that УУReport and OrderФФ, midЉsized ILECs are no longer required to file balance sheet data contained in tables BЉ3 and BЉ5 through BЉ15, nor the income statement account data contained inд"ѓ% 0*№&№&АА0&а"д д {Nœ4дtables IЉ3 through IЉ7. Also, theУУ ФФrequirement to file data contained in tables CЉ1, CЉ2, CЉ4 and CЉ5 has д {NYœ4дbeen eliminated for these carriers. УУSee ARMIS Reductions Report and OrderФФ at РР 12. УУФФ єж For the reasons discussed below, we tentatively conclude that the filingд"( "!0*№&№&``‹н"д burden imposed on the largest ILECs by ARMIS 43Љ02 USOA Report should be reduced by eliminating the requirement to file 14 of 27 tables, adding one shortЉform table, and changing the threshold level of reporting required in 3 of the remaining 13 tables. We propose eliminating or modifying the reporting requirements for the following tables: CЉ1 (Identity of Respondent); CЉ2 (Control Over Respondent); CЉ3 (Board of Directors and General Officers); CЉ4 (Stockholders); CЉ5 (Important Changes During the Year); BЉ8 (Capital Leases); BЉ9 (Deferred Charges); BЉ11 (LongЊTerm Debt); BЉ12 (Net Deferred Income Taxes); BЉ13 (Other Deferred Credits); BЉ14 (Capital Stock); and BЉ15 (Capital Stock and Funded Debt Reacquired or Retired During the Year); IЉ3 (Pension Costs); IЉ4 (Operating Other Taxes); IЉ5 (Prepaid Taxes and Accruals); IЉ6 (Special Charges); and IЉ7 (Donations or Payments for Services Rendered by Persons Other Than Employees). д y_H Љ'дСŠСи‚24.иС` ` ЙСWe seek comment generally on our tentative proposal to streamline the ARMIS 43Љ02 д y_ Ж'дUSOA Report for the largest ILECs.ж "| "<д {NтУ4дСŠСIn the УУARMIS Reductions Report and OrderФФ, the Commission retained the ARMIS 43Љ02 reporting requirements at the Class A level of accounts for the largest ILECs. Generally, we found that Class A level of detail was needed to protect against the potential for crossЉsubsidization and discrimination. д {N;œ4дУУIdФФ. at РР 28. We also noted the Commission's continuing needs for ARMIS data in a variety of Commission proceedings, as well as the reliance on ARMIS by a large number of state commissions. д {NЬœ4дУУIdФФ. at РРРР 24Љ25. We also determined this reporting should continue on an annual basis, and not on an д {N•œ4дasЉneeded or onЉdemand basis. УУIdФФ. at РР 33. ж Specifically, we seek comment on whether alternative sources of information would provide sufficient protection against the potentially antiЉcompetitive practices we д y_а Ж'дidentified in the УУARMIS Reductions Report and OrderФФ.ж0#ща f <д {MжУ4дСŠСThe Commission stated that, for the largest ILECs, the Class A level of detail specified in the Part 32 accounting rules provided information that would allow identification of potential cost misallocations beyond those revealed by the Class B system of accounts. The Commission was concerned that there may be greater potential for crossЉsubsidization of nonregulated services with the д {Nіœ4дrevenues earned from the provision of regulated services for the largest ILECs. УУIdФФ. at РР 28. 0ж For instance, we believe that much of the information contained in the series "C" tables can be obtained from the carrier's Form 10ЉK Annual Report filed with the Securities and Exchange Commission (SEC), as well as in other publicly available reports. We also believe that, to a large extent, balance sheet and income statement information reported in the series "B" and "I" tables may be obtained from underlying source data and can be readily provided by the carrier upon request. Although we continue to believe that access to information is crucial for our processes as well as for the state commissions, we believe access to this information may be more efficiently obtained through other sources. We also believe that the need for obtaining certain data on a regular basis may not be so vital to regulatory mandates as to outweigh the burden imposed on the ILECs in reporting this information. We seek comment on these overall tentative conclusions. д y_№Ж'дУ УСŠС2.С` ` ЙСARMIS 43Љ02 USOA Report: Table C Reductions Ф Ф д"Ш #0*№&№&``а"дŒд y_Љ'дСŠСи‚25.иС` ` ЙСThe "C" series tables of the ARMIS 43Љ02 USOA Report include five tables containing carrier and stockholder information. We believe we could reduce the burdens imposed on the carriers by modifying these tables. We believe that most of the data contained in CЉ1 (Identity of Respondent), CЉ2 (Control Over Respondent), and CЉ4 (Stockholders), are available in public filings. Our experience suggests that routine filing of information contained in CЉ3 (Board of Directors and General Officers) may not be needed if the information is made available upon request. We tentatively conclude that because carriers must publicly file most of the information in these tables with the SEC in their Form 10ЉK Annual Reports, which are available on the Internet, and because we may request and obtain this information as necessary, streamlining these reporting requirements will not impair our ability to perform necessary oversight functions but will reduce the filing burden on large ILECs. Certain basic information contained in these reports, however, may be needed for purposes of efficiency in administering and managing the database. Thus, we tentatively propose to consolidate all basic information into one table, which would generally provide information on the carrier's name, carrier's address, operating states, and executive officers. We seek comment on these proposals and tentative conclusions. д y_€ Љ'дСŠСи‚26.иС` ` ЙСTable CЉ5 (Important Changes During the Year) provides information on significant events, such as extensions of systems, substantial portions of property sold, changes in direct and indirect control of the carrier, important contracts or agreements entered into, and important changes in service and rate schedules. We believe the reporting requirements for table CЉ5 could be streamlined by eliminating the requirement to report certain information. For instance, we believe that the data reported on changes in direct and indirect control may no longer be needed on a recurring basis. We believe this information may be available in the carrier's Form 10ЉK Annual Reports or in the carrier's cost allocation manuals, and where necessary, could be obtained from the carrier upon request. Thus, we tentatively conclude that the reporting requirements concerning changes in direct and indirect control of the carrier be eliminated. We seek comment on this tentative conclusion and proposal to modify table CЉ5 in this manner. We also believe that the information collected in table CЉ5 could be reduced further by collecting information only where the change involves a significant or material change. Thus, we seek comment on whether we should adopt a threshold amount for items reported in table CЉ5 (such as important contracts or agreements entered into, or important changes in service and rate schedules), and if so, what an appropriate threshold level would be. We seek comment on the above proposals for streamlining table CЉ5 reporting requirements. д y_иЖ'дУ УСŠС3.С` ` ЙСARMIS 43Љ02 USOA Report: Table B Reductions Ф Ф д y_ˆЉ'дСŠСи‚27.иС` ` ЙСThe "B" series tables contain data about the balance sheet accounts. Table BЉ1 (Balance Sheet) and Table BЉ2 (Statement of Cash Flows) are basic financial statements that are essential to our analysis of a carrier's financial condition. Several other supporting tables are important in our analysis of investment in and transactions with affiliates and in evaluating carrier depreciation reserves. We are not proposing changes in these tables. We believe, however, that several other tables in the "B" series need not be routinely reported as long as we have continued access to the underlying data and source documents supporting these tables. Further, we believe that the carrier's own accounting practices, which are governed by standard accounting practices and procedures and subject to internal and external audits, should assure that these accounts are properly maintained. Thus, we propose to eliminate the following "B" tables: BЉ8: (Capital Leases); BЉ9 (Deferred Charges); BЉ11 (LongЉTerm Debt); BЉ12 (Net Deferred Income Taxes); BЉ13 (Other Deferred Credits); BЉ14д"ј% #0*№&№&``$а"д (Capital Stock); and BЉ15 (Capital Stock and Funded Debt Reacquired or Retired During the Year). We seek comment on these tentative conclusions and proposals. We are concerned that we not eliminate information that may be needed to carry out our responsibilities. We ask parties to address this concern and whether information concerning these accounts are readily available from other sources, such as in the carrier's Annual 10ЉK Report or through other internal records. We also ask parties to identify specific needs for this information and whether alternative sources of information provide sufficient level of detail to meet these needs. д y_РЖ'дУ УСŠС4.С` ` ЙСARMIS 43Љ02 USOA Report: Table I Reductions Ф Ф д y_pЉ'дСŠСи‚28.иС` ` ЙСWe have also examined the continuing need for routine reporting of information contained in the "I" series tables, specifically IЉ3 (Pension Costs); IЉ4 (Operating Other Taxes); and IЉ5 (Prepaid Taxes and Accruals). For the reasons stated above with respect to the accounts reported in the "B" series, we tentatively conclude that carriers should no longer be required to report the information required in tables IЉ3, IЉ4, and IЉ5 annually to the Commission. We believe that as long as we have continued access to underlying data and source documents supporting these tables, this information can be obtained from the ILECs on an asЉneeded basis. We seek comment on these tentative conclusions and proposals. д y_Љ'дСŠСи‚29.иС` ` ЙСOur review of table IЉ6 (Special Charges) finds that the information reported in this д y_рЉ'дtable continues to be essential. Data reported in this table are belowЉtheЉline amounts, УУi.eФФ., are not an allowable expense to be charged against regulated revenues. Special Charges reported on this table include lobbying expenses, membership fees and dues, abandoned construction projects amounting to $100,000 or more, penalties and fines amounting to $100,000 or more, and charitable, social, or other community welfare expenses. We find it necessary to maintain routine reporting of these items to ensure that these expenses, especially if material, are properly recorded on the ILECs' books. The $100,000 reporting threshold, however, for reporting abandoned construction projects, penalties and fines may be relatively immaterial in light of the strong revenue growth since the outset of ARMIS in 1989. We seek comment, therefore, on whether the reporting threshold should be raised to a higher amount and, if so, what amount to establish as the reporting threshold. д y_(Љ'дСŠСи‚30.иС` ` ЙСSimilarly, our review finds that information reported in table IЉ7 (Donations or Payments for Services by Persons Other than Employees) continues to be essential for regulatory monitoring purposes to ensure that material costs claimed against regulated revenues are appropriate. The information reported in table IЉ7 requires that carriers report all amounts paid to academia; amounts exceeding $250,000 paid for advertising and information services, clerical and office services, computer and data processing services, personnel services, printing and design services, and security services; amounts exceeding $25,000 paid for audit and accounting services, consulting and research services, financial services, and legal services; and amounts exceeding $10,000 for membership fees and dues. Again, in light of the tremendous growth in ILEC revenues, the reporting thresholds may now be too low. We seek comment, therefore, on whether the reporting thresholds for each of the above mentioned payments to outside vendors should be raised to a higher amount and, if so, what amounts to establish as the reporting thresholds. д y_ј%Ж'дСрSь&СУ УIV. PROCEDURAL ISSUESФ Фƒд"ј% #0*№&№&``$н"дŒд y_Ж4д™У УA.СŠСУУEx ParteФФ PresentationsФ Ф д y_АЉ'дСŠСи‚31.иС` ` ЙСThis is a permit but disclose rulemaking proceeding. УУEx parteФФ presentations are permitted, except during the Sunshine Agenda period, provided that they are disclosed as provided in д y_`Љ'дthe Commission's rules. УУSee generallyФФ 47 C.F.R. РРРР 1.1202, 1.1203, and 1.1206. д y_Ж'дУ УB.СŠСRegulatory Flexibility AnalysisФ Ф д y_РЖ'дСŠСи‚32.иС` ` ЙСThe Regulatory Flexibility Act (RFA)жB$YР<д {N( У4дСŠСThe RFA, УУseeФФ 5 U.S.C. РР 601 УУet. seqФФ., has been amended by the Contract With America Advancement Act of 1996, Pub. L. No. 104Љ121, 110 Stat. 847 (1996) (CWAAA). Title II of the CWAAA is the Small Business Regulatory Enforcement Fairness Act of 1996 (SBREFA).Bж requires that an initial regulatory flexibility analysis be prepared for noticeЉandЉcomment rulemaking proceedings, unless the agency certifies that "the rule will not, if promulgated, have a significant economic impact on a substantial number of small д y_H Ж'дentities."жF%ШH щ<д {MбУ4дСŠС5 U.S.C. РР 605(b).Fж The RFA generally defines "small entity" as having the same meaning as the terms "small д y_ Ж'дbusiness," "small organization," and "small governmental jurisdiction."жF&Ш y<д {M9У4дСŠС5 U.S.C. РР 601(6).Fж In addition, the term "small д y_ј Ж'дbusiness" has the same meaning as the term "small business concern" under the Small Business Act.жC'Ај <д {MЁУ4дСŠС5 U.S.C. РР 601(3) (incorporating by reference the definition of "small business concern" in Small Business Act, 15 U.S.C. РР 632). Pursuant to 5 U.S.C. РР 601(3), the statutory definition of a small business applies "unless an agency, after consultation with the Office of Advocacy of the Small Business Administration and after opportunity for public comment, establishes one or more definitions of such term which are appropriate to the activities of the agency and publishes such definition(s) in the Federal Register."Cж A small business concern is one which: (1) is independently owned and operated; (2) is not dominant in its field of operation; and (3) satisfies any additional criteria established by the Small Business д y_€ Ж'дAdministration (SBA).жX(Ш€  <д {MЁУ4дСŠСSmall Business Act, 15 U.S.C. РР 632.Xж д y_0Љ'дСŠСи‚ 33.иС` ` ЙСThis Notice of Proposed Rulemaking proposes to eliminate or revise the matrix used to classify expenses in the Uniform System of Accounts (USOA); reduce the audit burdens on incumbent д y_рЉ'дlocal exchange carriers (ILECs); adopt a УУde minimisФФ exception to the Commission's affiliate transactions rules; eliminate the 15Љday prefiling for cost pool changes; eliminate the notifications and approvals required in sections 32.13(a)(3) and 32.25; and revise the accounting requirements for sections 32.2002 and 32.2003. In addition, with respect to ARMIS reporting requirements, the Notice of Proposed Rulemaking seeks comment on eliminating certain corporate information collected in the "C" series tables and on consolidating certain information into one table. The Notice of Proposed Rulemaking also seeks comment on eliminating certain information concerning balance sheet accounts д y_ШЉ'дreported in the "B" series tables and income statement accounts reported in the "I" series tables.У У д y_ Љ'дФ Фд" (0*№&№&``(а"дŒд y_Љ'дСŠСи‚!34.иС` ` ЙСNeither the Commission nor SBA has developed a definition of "small entity" specifically applicable to LECs. The closest definition under SBA rules is that for establishments providing "Telephone Communications, Except Radiotelephone," which is Standard Industrial Classification (SIC) code 4813. Under this definition, a small entity is one that, including affiliates of д y_`Ж'дthe entity, employs no more than 1,500 persons.жW)Ш`<д {MШУ4дСŠС13 C.F.R. РР 121.201, SIC code 4813.Wж д y_Љ'дСŠСи‚"35.иС` ` ЙСWe certify that the proposals in this Notice of Proposed Rulemaking, if adopted, will not have a significant economic impact on a substantial number of small entities. Pursuant to longЊstanding rules, ILECs with annual operating revenues equal to or exceeding the indexed revenue threshold must comply with the Commission's record keeping rules and CAM audit requirements. The Commission proposes to reduce certain of these CAM and record retention requirements. These changes should be easy and inexpensive for ILECs to implement and will not require costly or burdensome procedures. We therefore expect that the potential impact of the proposal rules, if such are adopted, is beneficial and does not amount to a possible significant economic impact on affected entities. If commenters believe that the proposals discussed in the Notice require additional RFA analysis, they should include a discussion of these issues in their comments. д y_XЉ'дСŠСи‚#36.иС` ` ЙСThe Commission's Office of Public Affairs, Reference Operations Division, will send a copy of this Notice of Proposed Rulemaking, including this initial certification, to the Chief Counsel д y_Ж'дfor Advocacy of the Small Business Administration.жF*ШX<д {MУ4дСŠС5 U.S.C. РР 605(b).Fж A copy will also be published in the Federal Register. д y_Ж'дУ УC.СŠСPaperwork Reduction ActФ Ф д y_@Љ'дСŠСи‚$37.иС` ` ЙСAs part of our continuing effort to reduce paperwork burdens, we invite the general public to take this opportunity to comment on information collections contained in this Notice of Proposed Rulemaking, as required by the Paperwork Reduction Act of 1995, Pub. L. No. 104Љ13. Public and agency comments are due at the same time as other comments on this Notice of Proposed Rulemaking. Comments should address: (a) whether the proposed collection of information is necessary for the proper performance of the functions of the Commission, including whether the information shall have practical utility; (b) the accuracy of the Commission's burden estimates; (c) ways to enhance the quality, utility, and clarity of the information collected; and (d) ways to minimize the burden of the collection of information on the respondents, including the use of automated collection techniques or other forms of information technology. д y_ˆЖ'дУ УD.СŠСComment Filing ProceduresФ Ф д y_8Љ'дСŠСи‚%38.иС` ` ЙСPursuant to sections 1.415 and 1.419 of the Commission's rules, 47 C.F.R. РРРР 1.415, 1.419, interested parties may file comments on or before August 23, 1999, and reply comments on orд" ш*0*№&№&``а"д д y_Љ'дbefore September 9, 1999. д ю&ГL дComments may be filed using the Commission's Electronic Comment Filing д y_иЖ'дSystem (ECFS) or by filing paper copies.ж’+Щи<д {N@У4дСŠСУУSeeФФ Electronic Filing of Documents in Rulemaking Proceedings, 63 Fed. Reg. 24,121 (1998). ’ж д y_ˆЉ'дСŠСи‚&39.иС` ` ЙСComments filed through the ECFS can be sent as an electronic file via the Internet to д y_`Љ'д. УУФФGenerally, only one copy of an electronic submission must be filed. If multiple docket or rulemaking numbers appear in the caption of this proceeding, however, commenters must transmit one electronic copy of the comments to each docket or rulemaking number referenced in the caption. In completing the transmittal screen, commenters should include their full name, Postal Service mailing address, and the applicable docket or rulemaking number. Parties may also submit an electronic comment by Internet eЉmail. To get filing instructions for eЉmail comments, commenters should send an eЉmail to ecfs@fcc.gov, and should include the following words in the body of the message, "get form