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 PUBLIC  NOTICE  Federal  Communications  Commission  445  12th  St.,  S.  W.  Washington,  D.  C.  20554  News  Media  Information  202  /  418-  0500  Fax-  On-  Demand  202  /  418-  2830  TTY  202  /  418-  2555  Internet:  http://  www.  fcc.  gov  ftp.  fcc.  gov 
 DA  01-  1403 
 Released:  June  8,  2001 


 Commission  Seeks  Further  Comment  in  Phase  2  of  the  Comprehensive  Review  of  the  Accounting  Requirements  and  ARMIS  Reporting  Requirements  for  Incumbent  Local 
 Exchange  Carriers 


 On  October  18,  2000,  the  Commission  released  a  Notice  of  Proposed  Rulemaking  in  CC 
 Docket  No.  00-  199,  1  seeking  comment  on,  inter  alia,  changes  to  our  Part  32  Uniform  System  of 
 Accounts  (“  USOA”).  One  of  the  goals  in  this  comprehensive  review  proceeding  is  to  update  our 
 accounting  system  based  on  changes  in  the  marketplace  and  in  technology.  Based  on  our  review 
 of  the  specific  accounts  and  comments  filed  in  this  proceeding,  we  now  wish  to  focus  the  record 
 on  streamlining  the  Commission’s  Class  A  and  Class  B  accounts,  as  shown  in  the  attachment  to 
 this  Public  Notice.  We  expressly  seek  comment  on  additions,  consolidations,  or  eliminations  of 
 accounts  on  this  proposed  list. 


 Comments  are  due  on  the  attached  proposal  20  days  after  date  of  publication  in  the 
 Federal  Register.  Reply  comments  are  due  30  days  after  date  of  publication  in  the  Federal 
 Register.  Comments  may  be  filed  using  the  Commission's  Electronic  Comment  Filing  System 
 (ECFS)  or  by  filing  paper  copies.  2 


 Comments  filed  through  the  ECFS  can  be  sent  as  an  electronic  file  via  the  Internet  to 
 <http://  www.  fcc.  gov/  e-  file/  ecfs.  html>.  Generally,  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  e-  mail.  To  get 
 filing  instructions  for  e-  mail  comments,  commenters  should  send  an  e-  mail  to  ecfs@  fcc.  gov,  and 
 should  include  the  following  words  in  the  body  of  the  message,  "get  form  <your  e-  mail  address." 
 A  sample  form  and  directions  will  be  sent  in  reply. 


 1  2000  Biennial  Regulatory  Review  –  Comprehensive  Review  of  the  Accounting  Requirements  and 
 ARMIS  Reporting  Requirements  for  Incumbent  Local  Exchange  Carriers:  Phase  2  and  Phase  3,  CC 
 Docket  No.  00-  199,  Notice  of  Proposed  Rulemaking,  FCC  00-  364  (rel.  Oct.  18,  2000). 


 2  See  Electronic  Filing  of  Documents  in  Rulemaking  Proceedings,  63  Fed.  Reg.  24,  121  (1998). 
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 Parties  who  choose  to  file  by  paper  must  file  an  original  and  four  copies  of  each  filing.  If 
 more  than  one  docket  or  rulemaking  number  appear  in  the  caption  of  this  proceeding, 
 commenters  must  submit  two  additional  copies  for  each  additional  docket  or  rulemaking  number. 
 All  filings  must  be  sent  to  the  Commission's  Secretary,  Magalie  Roman  Salas,  Office  of  the 
 Secretary,  Federal  Communications  Commission,  445  12th  Street,  S.  W.,  Washington,  D.  C. 
 20554. 


 Parties  who  choose  to  file  by  paper  should  also  submit  their  comments  on  diskette.  These 
 diskettes  should  be  submitted  to:  Ernestine  Creech,  Room  6-  C317  Accounting  Safeguards 
 Division,  445  12th  Street,  S.  W.,  Washington,  D.  C.  20554.  Such  a  submission  should  be  on  a  3.5- 
 inch  diskette  formatted  in  an  IBM  compatible  format  using  Word  or  compatible  software.  The 
 diskette  should  be  accompanied  by  a  cover  letter  and  should  be  submitted  in  "read  only"  mode. 
 The  diskette  should  be  clearly  labeled  with  the  commenter's  name,  proceeding  (including  the 
 docket  number,  in  this  case  CC  Docket  No.  00-  199,  type  of  pleading  (comment  or  reply 
 comment),  date  of  submission,  and  the  name  of  the  electronic  file  on  the  diskette.  The  label 
 should  also  include  the  following  phrase  "Disk  Copy  -  Not  an  Original."  Each  diskette  should 
 contain  only  one  party's  pleadings,  preferably  in  a  single  electronic  file.  In  addition,  commenters 
 must  send  diskette  copies  to  the  Commission's  copy  contractor,  International  Transcription 
 Service,  Inc.,  1231  20th  Street,  N.  W.,  Washington,  D.  C.  20037. 


 INITIAL  REGULATORY  FLEXIBILITY  ANALYSIS 
 As  required  by  the  Regulatory  Flexibility  Act  (RFA),  3  the  Commission  has  prepared  this 
 Initial  Regulatory  Flexibility  Analysis  (IRFA)  of  any  possible  significant  economic  impact  on 
 small  entities  by  the  policies  and  rules  proposed  in  this  Public  Notice.  Written  public  comments 
 are  requested  on  this  IRFA.  Comments  must  be  identified  as  responses  to  the  IRFA  and  must  be 
 filed  by  the  deadlines  for  comments  on  this  Public  Notice,  which  are  set  out  in  the  Public  Notice. 
 The  Commission  will  send  a  copy  of  this  Public  Notice,  including  this  IRFA,  to  the  Chief 
 Counsel  for  Advocacy  of  the  Small  Business  Administration.  4  In  addition,  this  Public  Notice  and 
 IRFA  (or  summaries  thereof)  will  be  published  in  the  Federal  Register.  5 


 A.  Need  for,  and  Objectives  of,  the  Proposed  Rules: 
 The  Commission  has  initiated  this  proceeding  to  determine  whether  it  should  streamline 
 or  modify  the  current  accounting  and  reporting  requirements.  This  Public  Notice  seeks  comment 
 on  further  reducing  the  accounting  requirements  for  incumbent  local  exchange  carriers. 


 3  See  5  U.  S.  C.  §  603.  The  RFA,  see  5  U.  S.  C.  §  601  et  seq.,  has  been  amended  by  the  Contract  with 
 America  Advancement  Act  of  1996,  Pub.  L.  No.  104-  121,  110  Stat.  847  (1996)  (CWAAA).  Title  II  of  the 
 CWAAA  is  the  Small  Business  Regulatory  Enforcement  Fairness  Act  of  1996  (SBREFA). 


 4  See  5  U.  S.  C.  §  603(  a). 


 5  Id. 
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 B.  Legal  Basis: 
 The  legal  basis  for  the  action  as  proposed  for  this  rulemaking  is  contained  in  sections  4(  i), 
 4(  j),  11,  201(  b),  303(  r),  and  403  of  the  Communications  Act  of  1934,  as  amended,  47  U.  S.  C.  §§ 
 154(  i),  154(  j),  161,  201(  b),  303(  r),  and  403. 


 C.  Description  and  Estimate  of  the  Number  of  Small  Entities  to  which  the  Proposed  Action 
 May  Apply: 


 The  RFA  directs  agencies  to  provide  a  description  of,  and,  where  feasible,  an  estimate  of 
 the  number  of  small  entities  that  may  be  affected  by  the  proposed  rules,  if  adopted.  6  To  estimate 
 the  number  of  small  entities  that  may  be  affected  by  the  proposed  rules,  we  first  consider  the 
 statutory  definition  of  "small  entity"  under  the  RFA.  The  RFA  generally  defines  "small  entity"  as 
 having  the  same  meaning  as  the  term  "small  business,"  "small  organization,"  and  "small 
 governmental  jurisdiction."  7  In  addition,  the  term  "small  business"  has  the  same  meaning  as  the 
 term  "small  business  concern"  under  the  Small  Business  Act,  unless  the  Commission  has 
 developed  one  or  more  definitions  that  are  appropriate  to  its  activities.  8  Under  the  Small  Business 
 Act,  a  "small  business  concern"  is  one  that:  (1)  is  independently  owned  and  operated;  (2)  is  not 
 dominant  in  its  field  of  operation;  and  (3)  meets  any  additional  criteria  established  by  the  Small 
 Business  Administration  (SBA).  9 


 We  have  included  small  incumbent  local  exchange  carriers  (LECs)  in  this  present  RFA 
 analysis.  As  noted  above,  a  "small  business"  under  the  RFA  is  one  that,  inter  alia,  meets  the 
 pertinent  small  business  size  standard  (e.  g.,  a  telephone  communications  business  having  1,500  or 
 fewer  employees),  and  "is  not  dominant  in  its  field  of  operation."  10  The  SBA's  Office  of 
 Advocacy  contends  that,  for  RFA  purposes,  small  incumbent  LECs  are  not  dominant  in  their  field 
 of  operation  because  any  such  dominance  is  not  "national"  in  scope.  11  We  have  therefore 
 included  small  incumbent  LECs  in  this  RFA  analysis,  although  we  emphasize  that  this  RFA 


 6  5  U.  S.  C.  §  603(  b)(  3). 
 7  5  U.  S.  C.  §  601(  6). 
 8  5  U.  S.  C.  §  601(  3)  (incorporating  by  reference  the  definition  of  "small  business  concern"  in  15 
 U.  S.  C.  §  632).  Pursuant  to  5  U.  S.  C.  §  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  in  the  Federal  Register." 


 9  15  U.  S.  C.  §  632. 


 10  5  U.  S.  C.  §  601(  3). 
 11  See  letter  from  Jere  W.  Glover,  Chief  Counsel  for  Advocacy,  SBA,  to  William  E.  Kennard, 
 Chairman,  FCC  (May  27,  1999).  The  Small  Business  Act  contains  a  definition  of  "small  business 
 concern,"  which  the  RFA  incorporates  into  its  own  definition  of  "small  business."  See  U.  S.  C.  §  632(  a) 
 (Small  Business  Act);  5  U.  S.  C.  §  601(  3)  (RFA).  SBA  regulations  interpret  "small  business  concern"  to 
 include  the  concept  of  dominance  on  a  national  basis.  13  C.  F.  R.  §  121.  102(  b).  Since  1996,  out  of  an 
 abundance  of  caution,  the  Commission  has  included  small  incumbent  LECs  in  its  regulatory  flexibility 
 analyses.  See,  e.  g.,  Implementation  of  the  Local  Competition  Provisions  of  the  Telecommunications  Act  of 
 1996,  CC  Docket,  96-  98,  First  Report  and  Order,  11  FCC  Rcd  15499,  16144-  45  (1996). 
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 action  has  no  effect  on  the  Commission’s  analyses  and  determinations  in  other,  non-  RFA 
 contexts. 


 The  SBA  has  developed  a  definition  of  small  entities  for  telephone  communications 
 companies  other  than  radiotelephone  companies.  The  SBA  has  defined  a  small  business  for 
 Standard  Industrial  Classification  (SIC)  categories  4812  (Radiotelephone  Communications)  and 
 4813  (Telephone  Communications,  Except  Radiotelephone)  to  be  small  entities  when  they  have 
 no  more  than  1,500  employees.  12  The  Census  Bureau  reports  that,  there  were  2,321  such 
 telephone  companies  in  operation  for  at  least  one  year  at  the  end  of  1992.  13  All  but  26  of  the 
 2,321  non-  radiotelephone  companies  listed  by  the  Census  Bureau  were  reported  to  have  fewer 
 than  1,000  employees.  Thus,  even  if  all  26  of  those  companies  had  more  than  1,500  employees, 
 there  would  still  be  2,295  non-  radiotelephone  companies  that  might  qualify  as  small  entities  or 
 small  incumbent  LECs.  It  seems  certain  that  some  of  these  carriers  are  not  independently  owned 
 and  operated,  but  we  are  unable  at  this  time  to  estimate  with  greater  precision  the  number  of 
 wireline  carriers  that  would  qualify  as  small  business  concerns  under  SBA's  definition. 
 Consequently,  we  estimate  that  fewer  than  2,295  small  telephone  communications  companies 
 other  than  radiotelephone  companies  are  small  entities  or  small  incumbent  LECs  that  may  be 
 affected  by  the  proposed  rules,  if  adopted. 


 The  proposed  changes  to  the  accounting  requirements  in  this  Public  Notice,  which  are 
 reductions  in  the  Commission’s  accounting  requirements,  could  affect  all  incumbent  local 
 exchange  carriers.  Some  of  these  companies  may  be  considered  “small  entities”  under  the  SBA 
 definition.  Therefore,  it  is  possible  that  some  of  the  2,295  small  entity  telephone  companies  may 
 be  affected  by  the  proposals  in  this  Public  Notice. 


 D.  Description  of  Proposed  Reporting,  Recordkeeping,  and  Other  Compliance 
 Requirements: 


 This  Public  Notice  seeks  to  further  reduce  accounting  requirements  for  all  incumbent 
 local  exchange  companies.  These  proposals,  if  adopted,  would  result  in  fewer  accounting 
 requirements  for  all  incumbent  local  exchange  carriers,  including  small  entities. 


 E.  Steps  Taken  to  Minimize  Significant  Economic  Impact  on  Small  Entities,  and  Significant 
 Alternatives  Considered: 


 The  RFA  requires  an  agency  to  describe  any  significant  alternatives  that  it  has  considered 
 in  reaching  its  proposed  approach,  which  may  include  the  following  four  alternatives  (among 
 others):  (1)  the  establishment  of  differing  compliance  or  reporting  requirements  or  timetables  that 
 take  into  account  the  resources  available  to  small  entities;  (2)  the  clarification,  consolidation,  or 
 simplification  of  compliance  or  reporting  requirements  under  the  rule  for  small  entities;  (3)  the 
 use  of  performance,  rather  than  design,  standards;  and  (4)  an  exemption  from  coverage  of  the 
 rule,  or  any  part  thereof,  for  small  entities.  5  U.  S.  C.  §  603(  c). 


 The  rule  changes  proposed  in  this  Public  Notice  are  reductions  in  our  accounting 
 requirements  for  all  incumbent  local  exchange  carriers.  Our  proposals,  if  adopted,  would 
 streamline  the  accounting  rules  and  would  significantly  lessen  regulatory  requirements  for  all 


 12  13  C.  F.  R.  §  121.201,  SIC  Code  4813. 
 13  1992  Census  at  Firm  Size  1-  123. 
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 carriers,  including  small  entities.  This  should  produce  a  significant  economic  benefit  to  small 
 entities.  Alternatives  considered  for  small  entities  subject  to  our  accounting  and  reporting 
 requirements  were  to  maintain  our  current  rules  or  to  consider  changes  proposed  in  this  Public 
 Notice  on  a  case-  by-  case  basis  in  ongoing  proceedings  where  related  accounting  changes  may 
 properly  be  considered  within  the  scope  of  such  proceedings.  Streamlining  our  current  rules  will 
 reduce  regulatory  burdens  on  carriers,  including  small  entities. 


 F.  Federal  Rules  that  May  Duplicate,  Overlap,  or  Conflict  With  the  Proposed  Rule: 
 None. 
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 ATTACHMENT  A 
 PART  32  CLASS  ACCOUNTS  (PROPOSED) 
 1120  Cash  and  equivalents 
 1170  Receivables 
 1171  Allowances  for  doubtful 
 accounts 
 1220  Inventories 


 --  Materials  and  supplies 
 --  Property  held  for  sale  or  lease 
 1280  Prepayments 


 1350  Other  current  assets 
 1406  Nonregulated  investments 
 --  Permanent  investment 
 --  Receivable/  payable 


 --  Current  net  income  or  loss 
 1410  Noncurrent  assets 
 1437  Deferred  tax  regulatory  asset 
 1438  Other  deferred  charges 
 1500  Other  jurisdictional  assets-  net 
 2001  Telecommunications  plant  in  service 
 2002  Property  held  for  future 
 telecommunications  use 
 2003  Telecommunications  plant  under 
 construction 
 2005  Telecommunications  plant  adjustment 
 2006  Nonoperating  plant 
 2007  Goodwill 
 2111  Land 
 2112  Motor  vehicles 
 2113  Aircraft 
 2114  Tools  and  other  work  equipment 
 2121  Buildings 
 2122  Furniture 
 2123  Office  equipment 
 --  Office  support  equipment 
 --  Company  communications 
 equipment 
 2124  General  purpose  computers 
 2211  Non-  digital  switching 
 2212  Digital  electronic  switching 
 --  Circuit 
 --  Packet 
 2213  Optical  switching 
 --  Circuit 
 --  Packet 
 2220  Operator  system 


 2231  Radio  system 
 2232  Circuit  equipment 
 --  Electronic 
 --  Optical 
 2311  Station  apparatus 
 2321  Customer  premises  wiring 
 2341  Large  private  branch  exchanges 
 2351  Public  telephone  terminal  equipment 
 2362  Other  terminal  equipment 
 2411  Poles 
 2421  Aerial  cable 
 --  Nonmetallic  cable 
 --  Metallic  cable 
 2422  Underground  cable 
 --  Nonmetallic  cable 
 --  Metallic  cable 
 2423  Buried  cable 
 --  Nonmetallic  cable 
 --  Metallic  cable 
 2426  Intrabuilding  network  cable 
 --  Nonmetallic  cable 
 --  Metallic  cable 
 2431  Aerial  wire 
 2441  Conduit  systems 
 2681  Capital  leases 
 2682  Leasehold  improvements 
 2690  Intangibles 
 --  Network  Software 
 --  Other 
 3100  Accumulated  depreciation 
 3200  Accumulated  depreciation-  held  for 
 future  telecommunications  use 
 3300  Accumulated  depreciation- 
 nonoperating 
 3410  Accumulated  amortization-  capitalized 
 leases 
 4000  Current  accounts  and  notes  payable 
 4070  Income  taxes-  accrued 
 4080  Other  taxes-  accrued 
 4100  Net  current  deferred  operating  income 
 taxes 
 4110  Net  current  deferred  nonoperating 
 income  taxes 
 4130  Other  current  liabilities 
 4200  Long  term  debt  and  funded  debt 
 4300  Other  long-  term  liabilities  and 
 deferred  credits 
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 4320  Unamortized  operating  investment  tax 
 credits-  net 
 4330  Unamortized  nonoperating  investment 
 taxcredits-  net 
 4340  Net  noncurrent  deferred  operating 
 income  taxes 
 4341  Net  deferred  tax  liability  adjustments 
 4350  Net  noncurrent  deferred  nonoperating 
 income  taxes 
 4361  Deferred  tax  regulatory  liability 
 4370  Other  jurisdictional  liabilities  &  deferred 
 credits-  net 
 4510  Capital  stock 
 4520  Additional  paid-  in-  capital 


 4530  Treasury  stock 
 4540  Other  Capital 
 4550  Retained  earnings 
 5000  Basic  local  service  revenue 
 5080  Network  access  revenue 
 5081  End  user  revenue 
 5082  Switched  access  revenue 
 5083  Special  access  revenue 
 5086  Interconnection  revenue 
 --  UNE  revenue 
 --  Resale  revenue 
 --  Reciprocal  Compensation  revenue 
 --  Other  Interconnection  revenue 
 5090  USF  support  revenue 
 5105  Long  distance  message  revenue 
 5200  Miscellaneous  revenue 
 5280  Nonregulated  operating  revenue 
 5300  Uncollectible  revenue 
 6112  Motor  vehicle  expense 
 6113  Aircraft  expense 
 6114  Tools  and  other  work  equipment 
 expense 
 6121  Land  &  building  expense 
 6122  Furniture  &  artworks  expense 
 6123  Office  equipment  expense 
 6124  General  purpose  computers  expense 
 6210  Central  office  switching  expenses 
 6211  Non-  digital  expense 
 6212  Digital  electronic  expense 
 --  Circuit 
 --  Packet 
 6213  Optical  expense 
 --  Circuit 
 --  Packet 


 6220  Operator  systems  expense 
 6231  Radio  systems  expense 
 6232  Circuit  equipment  expense 
 --  Electronic 
 --  Optical 
 6311  Station  apparatus  expense 
 6341  Large  private  branch  exchange 
 expense 
 6351  Public  telephone  terminal  equipment 
 expense 
 6362  Other  terminal  equipment  expense 
 6411  Poles  expense 
 6421  Aerial  cable  expense 
 --  Nonmetallic  cable 
 --  Metallic  cable 
 6422  Underground  cable  expense 
 --  Nonmetallic  cable 
 --  Metallic  cable 
 6423  Buried  cable  expense 
 --  Nonmetallic  cable 
 --  Metallic  cable 
 6426  Intrabuilding  network  cable  expense 
 --  Nonmetallic  cable 
 --  Metallic  cable 
 6431  Aerial  wire  expense 
 6441  Conduit  systems  expense 
 6510  Property  held  for  future 
 telecommunications  use  expense 
 6512  Provisioning  expense 
 6531  Power  expense 
 6532  Network  administration  expense 
 6533  Testing  expense 


 6534  Plant  operations  administration 
 expense 
 6535  Engineering  expense 
 6540  Access  expense 
 6551  Interconnection  expense 
 --  UNE  expense 
 --  Resale  expense 
 --  Reciprocal  Compensation  expense 
 --  Other  interconnection  expense 
 6554  USF  support  expense 
 6560  Depreciation  &  amortization  expenses 
 6610  Marketing 
 6620  Customer  services 
 6720  General  and  administrative 
 7100  Other  operating  income  &  expenses 
 7200  Operating  taxes 
 7210  Operating  investment  tax  credits  net 
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 7220  Operating  federal  income  taxes 
 7230  Operating  state  and  local  income  taxes 
 7240  Operating  other  taxes 
 7250  Provision  for  deferred  operating  income 
 taxes--  net 
 7300  Nonoperating  income  &  expense 


 7400  Nonoperating  taxes 
 7500  Interest  and  related  items 
 7600  Extraordinary  items-  net 
 7910  Income  effect  of  jurisdictional 
 ratemaking  differences-  net 
 7990  Nonregulated  net  income 


 ACCOUNT  TOTAL  178 
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 ATTACHMENT  B 
 PART  32  CLASS  B  ACCOUNTS  (PROPOSED) 
 1120  Cash  and  equivalents 
 1170  Receivables 
 1171  Allowance  for  doubtful  accounts 
 1220  Inventories 
 --  Materials  and  supplies 
 --  Property  held  for  sale  or  lease 
 1280  Prepayments 
 1350  Other  current  assets 
 1406  Nonregulated  investments 
 --  Permanent  investment 
 --  Receivable/  payable 
 --  Current  net  income  or  loss 
 1410  Other  noncurrent  assets 
 1437  Deferred  tax  regulatory  asset 
 1438  Other  deferred  charges 
 1500  Other  jurisdictional  assets--  net 
 2001  Telecommunications  plant  in  service 
 2002  Property  held  for  future 
 telecommunications  use 
 2003  Telecommunications  plant  under 
 construction 
 2005  Telecommunications  plant  adjustment 
 2006  Nonoperating  plant 
 2007  Goodwill 
 2110  Land  and  support  assets 
 2210  Central  Office--  Switching 
 2220  Operator  systems 
 2230  Central  office--  Transmission 
 2310  Information  origination/  termination 
 2410  Cable  and  wire  facilities 
 2680  Amortizable  tangible  assets 
 2690  Intangibles 
 3100  Accumulated  depreciation 
 3200  Accumulated  depreciation--  Held  for 
 future  telecommunications  use 
 3300  Accumulated  depreciation— 
 nonoperating 
 3410  Accumulated  amortization—  capital 
 leases 
 4000  Current  accounts  and  notes  payable 
 4070  Income  taxes--  accrued 
 4080  Other  taxes--  accrued 
 4100  Net  current  deferred  operating  income 
 taxes 
 4110  Net  current  deferred  nonoperating 
 income  taxes 
 4130  Other  current  liabilities 
 4200  Long  term  funded  debt 


 4300  Other  long-  term  liabilities  and  deferred 
 credits 
 4320  Unamortized  operating  investment  tax 
 credits--  net 
 4330  Unamortized  nonoperating  investment 
 tax  credits--  net 
 4340  Net  noncurrent  deferred  operating 
 income  taxes 
 4341  Net  deferred  tax  liability  adjustments 
 4350  Net  noncurrent  deferred  nonoperating 
 income  taxes 
 4361  Deferred  tax  regulatory  liability 
 4370  Other  jurisdictional  liabilities  and 
 deferred  credits-  net 
 4510  Capital  stock 
 4520  Additional  paid-  in-  capital 
 4530  Treasury  stock 
 4540  Other  capital 
 4550  Retained  earnings 
 5000  Basic  local  service  revenue 
 5080  Network  access  revenue 
 5081  End  user  revenue 
 5082  Switched  access  revenue 
 5083  Special  access  revenue 
 5086  Interconnection  revenue 
 5090  USF  support  revenue 
 5105  Long  distance  message  revenue 
 5200  Miscellaneous  revenue 
 5280  Nonregulated  operating  revenue 
 5300  Uncollectible  revenue 
 6110  Network  support  expense 
 6120  General  support  expenses 
 6210  Central  office  switching  expense 
 6220  Operator  system  expense 
 6230  Central  office  transmission  expenses 
 6310  Information  origination/  termination 
 expense 
 6410  Cable  and  wire  facilities  expenses 
 6510  Other  property,  plant  and  equipment 
 expenses 
 6530  Network  operations  expenses 
 6540  Access  expense 
 6551  Interconnection  expense 
 6554  USF  support  expense 
 6560  Depreciation  and  amortization 
 expenses 
 6610  Marketing 
 6620  Services 
9
 10 
 6720  General  and  administrative 
 7100  Other  operating  income  and  expense 
 7200  Operating  taxes 
 7300  Nonoperating  income  and  expense 
 7400  Nonoperating  taxes 
 7500  Interest  and  related  items 
 7600  Extraordinary  items 
 7910  Income  effect  of  jurisdictional 
 ratemaking  defferences-  net 
 7990  Nonregulated  net  income 


 Account  Total  89 
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 11 
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