[Federal Register Volume 60, Number 108 (Tuesday, June 6, 1995)]
[Notices]
[Pages 29848-29849]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 95-13381]
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FEDERAL COMMUNICATIONS COMMISSION
[DA 95-1092]
Applications for Review on Responsible Accounting Officer Letter
25 (``RAO Letter 25'')
AGENCY: Federal Communications Commission.
ACTION: Notice.
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SUMMARY: This notice invites comments on applications filed for review
of Responsible Accounting Officer Letter 25 (April 19, 1995, 60 FR
19591).
The Commission on November 7, 1994, issued the Video Dialtone
Reconsideration Order (``VDT Recon Order''). In that Order, the
Commission reaffirmed its basic video dialtone framework adopted in the
Second Report and Order, and, among other things, required carriers
offering video dialtone to establish two sets of subsidiary accounting
records to capture the wholly dedicated and shared video dialtone
investment, expense and revenue. The VDT Recon Order also requires
carriers to file a summary of these subsidiary accounting records with
the Commission on a quarterly basis. The Commission delegated to the
Common Carrier Bureau the authority to define the content and format of
both the subsidiary accounting records and the quarterly reports, and
to provide accounting guidance where necessary for uniform
classification of video dialtone investment, expense and revenue.
Finally, the VDT Recon Order required carriers to file revisions to
their cost allocation manuals (``CAMs'') to reflect the provision of
video dialtone service. On April 3, 1995, the Accounting and Audit
Division issued RAO Letter 25 setting forth specific guidance on the
requirements for accounting classifications, subsidiary records, and
amendments to CAMs for carriers that provide video dialtone service.
DATES: Comments are due May 30, 1995. Reply comments are due June 9,
1995.
ADDRESSES: Federal Communications Commission, 1919 M Street, NW.,
Washington, DC 20554.
FOR FURTHER INFORMATION CONTACT:
Kim Yee, Common Carrier Bureau, Accounting and Audits Division, (202)
418-0810.
SUPPLEMENTARY INFORMATION:
Bell Atlantic Telephone Companies, BellSouth Telecommunications, Inc.,
GTE Service Corporation, Southwestern Bell Telephone Company, US West
Communications, Inc., and National Telephone Cooperative Association
File Applications for Review of Responsible Accounting Officer Letter
25
Public Comments Invited
On May 3, 1995, Bell Atlantic Telephone Companies (``Bell
Atlantic''), BellSouth Telecommunications, Inc. (``BellSouth''), GTE
Service Corporation (``GTE''), Southwestern Bell Telephone Company
(``Southwestern''), US West Communications, Inc. (``US West'') and
National Telephone Cooperative Association (``NTCA'') filed with the
Commission separate Applications for Review of Responsible Accounting
Officer Letter No. 25 (RAO Letter 25), which was issued by the Common
Carrier Bureau under delegated authority on April 3, 1995 (DA 95-703).
RAO Letter 25 provides guidance on video dialtone accounting to local
exchange carriers that receive Section 214 authorizations to provide
video dialtone service. It sets forth specific guidance on the
requirements for accounting classifications, subsidiary records, and
amendments to cost allocation manuals (``CAMs'') for LECs that provide
video dialtone service.
Bell Atlantic, BellSouth, Southwestern Bell and US West state that
RAO Letter 25 exceeds the scope of the Bureau's delegated authority.
Bell Atlantic, GTE, Southwestern Bell, BellSouth and US West contend
that RAO Letter 25 creates a new product-specific or cost-of-service
type of accounting system that is contrary to the Commission's existing
Part 32 rules and that it is too costly to implement. BellSouth and
Southwestern Bell state that RAO Letter 25 incorrectly classified the
asynchronous transfer mode (``ATM'') equipment as circuit equipment.
BellSouth, GTE and US West also claim that the CAM revisions required
by RAO Letter 25 are unnecessary. In addition, GTE also states that RAO
Letter 25 conflicts with FCC rules and policies for retirement of
investments and depreciation and income tax calculations. All
petitioners request the Commission to revise or modify the RAO Letter
25. Finally, BellSouth and NTCA request the Commission to rescind the
letter.
Ex Parte Rules--Non Restricted Proceeding. This is a non-restricted
notice and comment proceeding. Ex Parte presentations are permitted,
provided that they are disclosed as provided in Commission Rules. See
generally 47 C.F.R. Sections 1.1202, 1.1203, and 1.106(a).
Parties may file comments on the Applications for Review no later
than May 30, 1995. Replies should be filed by June 9, 1995. Comments
should reference AAD 95-68. A copy of each pleading should be sent to
Kenneth Ackerman and Daniel Gonzalez, Common Carrier Bureau, 2000 L
Street, NW., Room 812, Washington, DC 20554, and the International
Transcription Service (ITS), 2100 M Street, NW. Suite 140, Washington,
DC 20037, (202) 857-3800. Copies of the Applications for Review and any
comments will be available for public inspection and copy in the
Accounting and Audits public reference room, 2000 L Street, NW., Room
812, Washington, DC Copies are [[Page 29849]] also available from ITC.
For further information contact Kenneth Ackerman, or Daniel Gonzalez
(202) 418-0810.
Federal Communications Commission.
William F. Caton,
Acting Secretary.
[FR Doc. 95-13381 Filed 6-5-95; 8:45 am]
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