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 Federal  Communications  Commission  DA  00-  1470 
 Before  the 
 Federal  Communications  Commission 
 Washington,  D.  C.  20554 


 In  the  Matter  of 
 Southwestern  Bell  Telephone 
 Company’s  Permanent  Cost 
 Cost  Allocation  Manual  for  the 
 Separation  of  Regulated  and 
 Nonregulated  Cost 


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 ASD  99-  25 


 ORDER 
 Adopted:  June  30,  2000  Released:  June  30,  2000 
 By  the  Chief,  Accounting  Safeguards  Division 


 1.  On  March  29,  1999,  SBC  Telecommunications,  Inc.  filed  revisions  to  Southwestern  Bell 
 Telephone  Company’s  (SWBT’s)  cost  allocation  manual  (CAM)  to  reflect  changes  in  its  time  reporting 
 procedures  from  positive  time  reporting  to  statistical  time  reporting.  Included  in  the  filing  are  revisions  to 
 Section  VI,  Cost  Apportionment  Table,  and  Section  VII,  Time  Reporting  Procedures. 


 2.  Absent  action  by  the  Commission,  revisions  to  time  reporting  procedures  proposed  in  a 
 CAM  filing  become  effective  15  days  following  the  submission  of  the  filing.  Since  receiving  SBC’s  CAM 
 revisions,  we  have  issued  several  stays  to  allow  us  additional  time  to  review  whether  the  revisions  comply 
 with  our  accounting  and  cost  allocation  rules  and  policies. 


 3.  We  have  completed  our  review  of  SWBT’s  statistical  time  reporting  as  well  as  the  final 
 audit  report.  We,  however,  still  have  issues  that  must  be  resolved  before  approval  can  be  granted  to 
 SWBT’s  statistical  sampling  process.  Therefore,  we  further  stay  the  effective  date  of  these  revisions  until 
 July  31,  2000,  to  allow  additional  time  for  resolution  of  these  issues. 


 4.  Accordingly,  IT  IS  ORDERED  THAT  the  revisions  to  SWBT’s  CAM  pertaining  to 
 Section  VI,  Cost  Apportionment  Table,  and  Section  VII,  Time  Reporting  Procedures,  filed  March  29, 
 1999,  ARE  STAYED  until  July  31,  2000,  pending  SWBT’s  filing  a  revised  CAM  and  our  review  of  the 
 revised  statistical  model. 


 FEDERAL  COMMUNICATIONS  COMMISSION 
 Kenneth  P.  Moran 
 Chief,  Accounting  Safeguards  Division 
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