[Federal Register Volume 69, Number 143 (Tuesday, July 27, 2004)]
[Rules and Regulations]
[Pages 44607-44608]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 04-17077]


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FEDERAL COMMUNICATIONS COMMISSION

47 CFR Part 32

[CC Docket Nos. 00-199, 97-212, 80-286, 99-301, WC Docket No. 02-269]


Uniform System of Accounts for Telecommunications Companies; 
Correction

AGENCY: Federal Communications Commission.

ACTION: Correcting amendments.

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SUMMARY: This document contains corrections to the final regulations 
(CC Docket No. 00-199) that were published in the Federal Register of 
Wednesday, February 6, 2002 (67 FR 5670, Feb. 6, 2002), the Federal 
Register of Wednesday, April 24, 2002 (67 FR 20052, Apr. 24, 2002), the 
Federal Register of Wednesday, December 18, 2002 (67 FR 77432, Dec. 18, 
2002), the Federal Register of Monday, June 30, 2003 (68 FR 38641, June 
30, 2003), and the Federal Register of Wednesday, December 31, 2003 (68 
FR 75455, Dec. 31, 2003). This document corrects the regulations 
regarding instructions for directory revenue (47 CFR 32.5230), 
depreciation and amortization expenses (47 CFR 32.6560), depreciation 
expense--telecommunications plant in service (47 CFR 32.6561), 
amortization expense--tangible (47 CFR 32.6563), amortization expense--
intangible (47 CFR 32.6564), amortization expense--other (47 CFR 
32.6565), call completion services (47 CFR 32.6621), number services 
(47 CFR 32.6622), and customer services (47 CFR 32.6623).

DATES: Effective July 27, 2004.

FOR FURTHER INFORMATION CONTACT: Jennifer McKee, Wireline Competition 
Bureau, Pricing Policy Division, (202) 418-1530.

SUPPLEMENTARY INFORMATION:

Background

    On February 6, 2002, the Federal Register published a summary of a 
Commission order that made changes to the Part 32 rules regarding 
uniform system of accounts for telecommunications companies (67 FR 
5670, Feb. 6, 2002). With regard to the rules at issue in this 
correction, the Commission deleted rule 47 CFR 32.5230 and merged it 
into rule 47 CFR 32.5200, deleted rules 47 CFR 32.6561 through 32.6565 
and merged them into rule 47 CFR 32.6560, and deleted rules 47 CFR 
32.6621 through 32.6623 and merged them into rule 47 CFR 32.6620. These 
deletions were to take effect on August 6, 2002, however, the 
Commission suspended the implementation of the rule deletions before 
that date, in an order published in the Federal Register on April 24, 
2002 (67 FR 20052, Apr. 24, 2002). This order suspended the 
implementation of the rule deletions until January 1, 2003. The 
Commission further suspended the implementation of these rule deletions 
in orders published in the Federal Register on December 18, 2002 (67 FR 
77432, Dec. 18, 2002) (suspending the implementation of the rule 
deletions until July 1, 2003), on June 30, 2003 (68 FR 38641, June 30, 
2003) (suspending implementation of the rule deletions until January 1, 
2004), and on December 31, 2003 (68 FR 75455, Dec. 31, 2003) 
(suspending implementation of the rule deletions until June 30, 2004). 
Although the deletion of the rules has been suspended, they have been 
removed from 47 CFR part 32.

Need for Correction

    This correction reinstates the rules as described above.

List of Subjects in 47 CFR Part 32

    Communications common carriers, Reporting and recordkeeping 
requirements, Telephone, Uniform System of Accounts.

Federal Communications Commission.
William F. Caton,
Deputy Secretary.

0
Accordingly, 47 CFR Part 32 is corrected by making the following 
correcting amendments:

PART 32--UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS 
COMPANIES

0
1. The authority citation for part 32 continues to read as follows:

    Authority: 47 U.S.C. 154(i), 154(j) and 220 as amended, unless 
otherwise noted.

0
2. Add Sec.  32.5230 to read as follows:


Sec.  32.5230  Directory revenue.

    This account shall include revenue derived from alphabetical and 
classified sections of directories and shall also include fees paid by 
other entities for the right to publish the company's directories. 
Items to be included are:
    (a) All revenue derived from the classified section of the 
directories;
    (b) Revenue from the sale of new telephone directories whether they 
are the company's own directories or directories purchased from others. 
This shall also include revenue from the sale of specially bound 
telephone directories and special telephone directory covers;
    (c) Amounts charged for additional and boldface listings, marginal 
displays, inserts, and other advertisements in the alphabetical section 
of the company's telephone directories; and
    (d) Charges for unlisted and non-published telephone numbers.

0
3. Revise Sec.  32.6560 to read as follows:


Sec.  32.6560  Depreciation and amortization expenses.

    This account shall be used by Class A telephone companies to 
summarize for reporting purposes the contents of Accounts 6561 through 
6565. Class B telephone companies shall use this account for expenses 
of the type and character required of Class A companies in accounts 
6561 through 6565.

0
4. Add Sec.  32.6561 to read as follows:


Sec.  32.6561  Depreciation expense--telecommunications plant in 
service.

    This account shall include the depreciation expense of capitalized 
costs in Accounts 2112 through 2441, inclusive.

0
5. Add Sec.  32.6563 to read as follows:


Sec.  32.6563  Amortization expense--tangible.

    This account shall include only the amortization of costs included 
in Accounts 2681, Capital leases, and 2682, Leasehold improvements.

0
6. Add Sec.  32.6564 to read as follows:


Sec.  32.6564  Amortization expense--intangible.

    This account shall include the amortization of costs included in 
Account 2690, Intangibles.

0
7. Add Sec.  32.6565 to read as follows:


Sec.  32.6565  Amortization expense--other.

    (a) This account shall include only the amortization of costs 
included in Account 2005, Telecommunications plant adjustment.
    (b) This account shall also include lump-sum write offs of amounts 
of plant acquisition adjustment as provided for in Sec.  32.2005(b)(3) 
of subpart C.
    (c) Subsidiary records shall be maintained so as to show the 
character of the amounts contained in this account.

0
8. Add Sec.  32.6621 to read as follows:


Sec.  32.6621  Call completion services.

    This account shall include costs incurred in helping customers 
place and complete calls, except directory assistance. This includes 
handling and recording; intercept; quoting rates, time and charges; and 
all other activities involved in the manual handling of calls.

[[Page 44608]]


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9. Add Sec.  32.6623 to read as follows:


Sec.  32.6623  Customer services.

    (a) This account shall include costs incurred in establishing and 
servicing customer accounts. This includes:
    (1) Initiating customer service orders and records;
    (2) Maintaining and billing customer accounts;
    (3) Collecting and investigating customer accounts, including 
collecting revenues, reporting receipts, administering collection 
treatment, and handling contacts with customers regarding adjustments 
of bills;
    (4) Collecting and reporting pay station receipts; and
    (5) Instructing customers in the use of products and services.
    (b) This account shall also include amounts paid by interexchange 
carriers or other exchange carriers to another exchange carrier for 
billing and collection services. Subsidiary record categories shall be 
maintained in order that the entity may separately report interstate 
and intrastate amounts. Such subsidiary record categories shall be 
reported as required by part 43 of this Commission's rules and 
regulations.
[FR Doc. 04-17077 Filed 7-26-04; 8:45 am]
BILLING CODE 6712-01-P