APPENDIX B LIST OF CHANGES TO TABLES I AND II OF FCC REPORT 143_02 Table I - Balance Sheet Accounts: The instruction for row 120, Total Noncash Current (excluding prepayments), is revised to read, "This amount equals the total of Row/Account 1180 ^ 1190 + 1200 + 1210 + 1220 - 1181 1191 1201". The instruction for row 260, Total Teleconununications Plant in Service, is revised to read, "This amount equals the total of Row/Account 2110, 2210, 2220, 2230, 2310, 21410, 2680 and 2690. This amount must also equal Row/Account 2001 ." The instruction for row 350, Net Plant, is revised to read, "This amount equals row 210, column (af) less 340, column (bb)." The instruction for row 420, Total Long Term Debt, is revised to read, "This amount equals the total of Row/Account 4210 + 4220 + 14240 + 4250 + 4260 + 4270 - 4230." The instruction for row 1450, Total Liabilities and Stockholders Equity, is revised to read, "This amount equals the total of Rows 410 + 420 + 430 + 440. This amount must also equal row 360." The instruction for row 490, Retained Earnings (End of Year), is revised to read, "This amount equals the total of Rows 460 + 465 + 480 - 1470 - 1475, This amount must also equal Row/Account 14550." The column instructions for Table I are revised and read as follows: "Column (b), Amount - Enter the ending balance for the reporting period for each account identified in column (a). Column (ab), Beginning Balance - Enter the balance at the beginning of the reporting period for each account identified in column (aa). This amount should equal the ending balance reported for the previous period. Otherwise, provide a footnote to explain the discrepancy. Column (ac), Additions Enter the amount representing plant added to each account during the reporting period. Column (ad), Retirements - Enter the amount representing plant retired from each account during the reporting period. Column (ae), Transfers/Adjustments Enter the amount representing transfers to or from each account including adjustments iade to each account during the reporting period. 1088 Column (af), Ending Balance - Enter each account balance at the close of the reporting period. This amount equals column (ab) plus column (ac) plus column (ae) less column (ad). This formula assumes that retirements and transfers to accounts are reported as positive amounts. Any inverse amounts, e.g., "negative retirements" or transfers from accounts, are reported as negative amounts. Column (bb), Amount - Enter the ending balance for the reporting period for each account identified in column (ba)." Table II - Income Statement Accounts: The instruction for row 530, Total Operating Revenues is revised to read, "This amount equals the total of Row/Account 520, 5080, 525 and 5200, less row 5300." The instruction for row 615, Net Balance-MV, is revised to read, "For Class A companies this amount equals the total of Row/Account 6112 less 610." The instruction for row 625, Net Balance-Aircraft, is revised to read, "For Class A companies this amount equals the total of Row/Account 6113 less 620." The instruction for row 635, Net Balance-SPV, is revised to read, "For Class A com5anies this amount equals the total of Row/Acceount 611)4 less 630." The instruction for row 6)45, Net Balance-OWE, i revised to read, "For Class A companies this amount equals the total of Row/Account 6116 less 6)40." The instruction for row 665, Net Balance-Prov, is revised to read, "For Class A companies this amount equals the total of Row/Account 6512 less 660." The instruction for row 675, Net Balance-POA, is revised to read, "For Class A companies this amount equals the total of Row/Account 65314 less 670." The instruction for row 685, Net Balance-Eng, is revised to read, "For Class A Companies this amount equals the total of Row/Account 6535 less 680." N/As are inserted in row 730, columns (ac) through (af). The instruction for row 730, Net Operating Revenue, is revised to read, "This amount equals the total of row 530, column (b) less 720, column (ab)." The instruction for row 7100, Other Operating Income and Expenses, is revised to read, "For Class A companies this amount equals the total of Row/Account 7110 through 7160. For Class B companies this amount equals the balance of account 7100. This forila assumes that all increases to net income amounts are reported as positive amounts. Any inverse amounts, i.e., reduction to net income are reported as negative amounts." 1089 The instruction for row 7300, Nonoperating Income and Expense, is revised to read, "For Class A companies this amount equals the total of Row/Account 7310 + 7320 + 7330 + 73140 + 7350 + 7360 7370. For Class B companies this amount equals the balance of account 7300." The instruction for row 790, Net equals the total of Row/Account 730, column (bb) + 7600, column (bb) 7200, column (bb) - 7400, column (bb) should also equal row 1165." Note 2 is deleted. Income, is revised column (ab) + 7100, + 7910, column (bb) 7500, column The columns for Table II are revised to read as follows: to read, "This amount column (bb) + 7300, + 7990, column (bb) - (bb). This amount "Column (b), Amount Enter the ending balance for the reporting period for each account identified in column (a). Column (ab), Total - Enter the ending balance for the reporting period for each account or subsidiary account identified in column (aa). This amount equals the total of columns (ac) through (af), Column (ac), Salaries and Wages - Enter the amount representing salaries, wages, conmissions, bonuses, incentive awards and termination payments 1090 pursuant to Section 32.5999(f)(1) for each account identified in column (aa). Enter the number of employees at the end of' the year in a footnote. This number must be-broken down by full time and part time employees. Column (ad), Benefits - Enter the amount representing pensions, savings plan contributions, worker's compensation, life and health insurance, social security and other payroll taxes pursuant to Section 32.5999(f)(2). Column (ae), Rents - Enter the amount representing payments for the use of real and personal operating property pursuant to Section 32.5999(f)(3). Column (af), Other Expenses - Enter the amount representing costs which cannot be classified to salaries and wages, benefits or rents pursuant to Section 32.5999(f)(k). Such items include material and supplies, contracted services, accident and damage payments, insurance premiums, traveling expenses, and other miscellaneous costs. Column (bb), Amount - Enter the ending balance for the reporting period for each account identified in column (ba)." 1091 APPENDIX C LIST OF CHANGES TO TABLES III THROUGH VIII OF FCC REPORT 43-02 AND TABLES I THROUGH IV OF FCC REPORT 43-08 '43...02 (USOA Report) Table III, Statement of Cash Flows: Form: "(Dollars in thousands)" is added to the heading. Instructions: The instruction for row 8000, Net Income/Loss, is revised to read, "Enter net income for the current reporting period as a positive number. If it is a net loss, enter the amount as a negative number. This amount must equal row 790, column (bb), Table II." The instruction for row- 8010, Depreciation and Amortization, is revised to read, "Enter the amount for these accounts for the current reporting period as a positive number. This amount must equal row 6560, column (ab), Table II." The instruction for row 8020, Provision for Losses for Accounts Receivable, is revised to read, "Enter the amount for this account for the current reporting period as a positive number. This amount must equal row 5300, column (b), Table II." The instruction for row 81110, Construction/Acquisition of Property, Plant and Equipment, is revised to read, "Enter the amount used for construction or acquisition of property, plant or equipment, net of AFUDC, during the current reporting period as a negative number." The instruction for row 83140, Cash and Cash Equivalents at End of Period, is revised to read, "Enter the sum of rows 8320 and 8330. This amount equals row 1120, column (b), Table I." Table IV, Investments in Affiliates and Other Companies: Form: Table IV is divided into two tables, Table IV.A and Table IV.B. "(Dollars in thousands)" is added to the heading. 1092 The table title is changed to "Investments in Affiliates and Other Companies" Table IV.A: - Row 8378 is inserted where appropriate. Classification column (a) is inserted. All other columns are relabeled accordingly. N/As are inserted in column (a) in rows 8350 through 8378 and 8390 through 81418; and in column (b) rows 8379, 8380 and 81419 through 8450. Instructions: The instruction for rows 8350 through 8378 is revised to read, "Each of these rows is provided for the entry of data associated with carrier investment in affiliated companies under the 'equity method'. Use one row for each affiliate, in descending order by amount of investment. Enter data in only those rows for which the reporting carrier has investment in an affiliate. If the carrier has investment in fewer than 28 affiliates, the remaining rows (including row 8379) may be left blank." The instruction for rows 8390 through 81418 is revised to read, "Each of these rows - is provided for the entry of data associated with carrier investment in affiliated companies under the 'cost method'. Use one row for each affiliate, in descending order by amount of investment. Enter data in only those rows for which the reporting carrier has investment in an affiliate. If the carrier has investment in fewer than 28 affiliates, the remaining rows (including row 81419) may be left blank." Table IV.B: Columns (q) through (ac) appear in Table IV.B. All columns and rows are relabeled accordingly. Instructions are provided for the rows and columns in Table IV.B. Table V, Analysis of Assets Purchased From or Sold To Affiliates: Form: The form is restructured to be Table V with subheadings A and B for purchases and sales of assets. "(Dollars in thousands)" is added to the heading. Classification column (a) is inserted. All other columns are relabeled accordingly. 1093 N/As are inserted in column (a) in rows 81460 through 81498 and 8510 through 85148. N/As are inserted in column (b), rows 81499, 8500, 8549 and 8550. The title of column Cc) is changed to Net Book Cost. The title of column (g) is changed to Total Purchases/Sales. The row numbers for rows 8555 through 8560 have been changed to rows 85145 through 8550. Instructions: The instruction for rows 8Li6o through 8498 is revised to read, "Each of these rows is provided for the entry of data associated with the purchase of assets from affiliates. Use one row for each affiliate, in descending order of the amount of purchases from each affiliate. Enter data in only those rows for which the reporting carrier has purchased assets from an affiliate. If the carrier has purchased assets from fewer than 38 affiliates, the remaining rows - (including row 81499) may be left blank." The instruction for rows 8510 through 85148 is revised to read, "Each of these rows is provided for the entry of data associated with the sale of assets to affiliates. Use one row for each affiliate, in descending order of the amount of sales to each affiliate. Enter data in only those rows for which the reporting carrier has sold assets to an affiliate. If the carrier has sold assets to fewer than 38 affiliates, the remaining rows (including row 85149) may be left blank." The instruction for row 8550 is revised to read, "The total of rows 8510 through 85149." The instruction for column (b), Name of Affiliate, is revised to read, "Enter the names of the affiliates from whom assets were purchased for $100,000 or more in rows 81460 through 81498 and to whom assets were sold for $100,000 or more in rows 8510 through 85148." The instruction for column (c), Net Book Cost, is revised to read, "Enter the amount of assets purchased from affiliates at net book cost in rows 81460 through 81499 and assets sold to affiliates at net book cost in rows 8510 through 85149, pursuant to Sections 32.27(b) and (c)." The instruction for column (d), Fair Market Value, is revised to read, "Enter the amount of assets purchased from affiliates at fair market value in rows81460 through 81499 and assets sold to affiliates at fair market value in rows 8510 through 8549, pursuant to Sections 32.27(b) and (c)." 1094 The instruction for column Ce), Tariff, is revised to read, "Enter the amount of- assets purchased from affiliates under tariffed rates in rows 81460 through 81499 and sold to affiliates under tariffed rates in rows 8510 through 85149, pursuant to Section 32.27(c)." The instruction for column (f), Prevailing Market Price, is revised to read, "Enter the amount of assets purchased from affiliates at the prevailing market price in rows 81460 through 81499 and sold to affiliates at the prevailing market price in rows 8510 through 85149, pursuant to Sections 32.27(b) and (c)." The instruction for column (g), Total Purchases/Sales, is revised to read, "Enter the total of columns Cc), (d), (e) and (f). Table VI, Analysis of Services Purchased From or Sold To Affiliates: Form: Table VI is restructured to be Table VI with subheadings A and B for purchases and sales of services. "flDollars in thousands)" is added to the heading. Classification column (a) is inserted. All other columns are relabeled accordingly. N/As are inserted in column (a) rows 8570 through 8608 and and 8620 thr .gh 8658; and in column (b) rows 8609, 8610, 8659 and 8660. The title From All Other is entered on row 8609. The title of column (c) is changed to Fully Distributed Cost. The title of column (1) is changed to Total Purchases/Sales. Instructions: The instruction for rows 8570 through 8608 is revised to read, "Each of these rows is provided for entry of data associated with the purchase of services from affiliates, Use one row for each affiliate, in descending order of the amount of purchases from each affiliate. Enter data in only those rows for which the reporting carrier has purchased services from an affiliate. If the carrier has purchased services from fewer than 38 affiliates, the remaining rows (including row 8609) may be left blank." The instruction for rows 8620 through 8658 is revised to read, "Each of these rows is provided for entry of data associated with the sale of services to affiliates. Use one row for each affiliate, in descending order of the amount 1095 of sales to each affiliate. Enter data in only those rows for which the reporting carrier has sold services to an affiliate. If the carrier has sold services to fewer than 38 affiliates, the remaining rows (including row 8659) may be left blank." The instruction for column (b), Name of Affiliate, is revised to read, "Enter the name of the affiliates from whom services were purchased for $100,000 or more in rows 8570 through 8608 and to whom services were sold for $100,000 or more in rows 8620 through 8658." The instruction for column (c), Fully Distributed Cost, is revised to read, "Enter the amount of services purchased from affiliates at fully distributed cost in rows 8570 through 8608 and the amount of services sold to affiliates at fully distributed cost in rows 8620 through 8658, pursuant to Section 32,27(d)." The instruction for column Cd), Tariff Rate, is revised to read, "Enter the amount of services purchased from affiliates under tariffed rates in rows 8570 through 8609 and the amount of services sold to affiliates under tariffed rates in rows 8620 through 8659, pursuant to Section 32.27(d)." The instruction for column (e), Prevailing Market Price, is revised to read, "Enter the amount of services purchased from affiliates at the prevailing market price in rows 8570 through 8609 and the amount of services sold to affiliates at the prevailing market price in rows 8620 through 8659, pursuant to Section 32.27(d)." The instruction for column (f), Total Purchases/Sales, is revised to read, The total of columns (c), Cd) and Ce). Table VII, Net Deferred Income Taxes: Form: "(Dollars in thousands)" is added to the heading. In column Cc) Account, account number 7250 is inserted in rows 8672, 8682, 8702 and 8712; account number 71450 is entered in rows 8730, 8731, 8760, 8761 8800, 8801, 8830 and 8831; account number 764O is entered in rows 8740, 87141, 8770, 8771, 8810, 8811, 88140 and 88141; N/As are entered in rows 8670, 8671, 8680, 8681, 8690, 8700, 8701, 8710, 8711, 8720, 8750, 8780, 8790, 8820, 8850 and 8860. Instructions: Row 6890 is renumbered with the appropriate number, 8690. The instruction for column (c), Account, is eliminated because there are no data to be entered in this column. 1096 The explanation of Adjustments is revised to read, "These columns reflect the total amount of debit or credit adjustments. Each adjustment of $100,000 or more must be explained in a footnote." The instruction for column (f), debit, is revised to read, "Enter the total amount of debit adjustments." The instruction for column (g), credit, is revised to read, "Enter the total amount of credit adjustments." Table 8, Pension Cost: Form: "(Dollars in thousands)" is added to the heading. Instructions: The instruction for row 9105, Total, is revised to read, "The total of rows 9100 through 91O4." The instruction for row 9165, Total, is revised to read, "The total of rows 9160 through 91614." 143-08: r.Ting ta Rrt) 1097 The instruction for the column descriptions is revised to read, "Each column represents a - category of cable and wire facilities. In columns (d) through (q) a cable containing only copper, coaxial, or other metallic conductors should be classified as copper, but a cable containing both copper and fiber should be classified as fiber. In all columns include both local loop and interoffice facilities where applicable." The instruction for column (t), Kilometers of Copper Wire in Non-Coaxial Cable, is revised to read, "The weighted sum of the number of copper wires in each non-coaxial cable multiplied by the associated sheath kilometers. The wires must be capable of supporting present or future telecommunications traffic." Table I.B, Outside Plant Statistics-Other: Form: This table replaces the columns that are deleted from Table l.A. Instructions: The instruction for the column descriptions is revised to read, "Each column represents a category of outside plant. In columns (bc) through (bg) include local loop and interoffice radio facilities where applicable. In columns (bh) through (bJ) include local loop cable and microwave facilities. In columns (bk) through (bin) include interoffice cable and microwave facilities." 1098 crosses the territory of another company, include the entire distance between the facilities." The instruction for column (be), Kilometers of Terrestrial System, is revised to read, "Total absolute distance between repeater sites making up microwave radio systems above 890 mhz. Do not include satellite systems in this total." The instruction for columns (bd) through (be) reads, "Total kilometers of one- way radio channel above 890 mhz used for message, special services, video, or protection. A radio channel consists of a single one-way link using a microwave transmitter and receiver. The radio channel distance is the sum of the lengths of each one-way link associated with a transmitter-receiver pair. Where applicable, multiply the distance by 2 to account for two-way transmission." 1099 The instruction for column (bh), Equipped Local Loop Analog (4Khz or Equivalent) Circuit Kilometers, reads, "Includes open wire, paired cable (K, Ni, N2, N3, Nil-, ON, ON/K), microwave radio (TL, TM, TD2, TD3), and other analog microwave in carrier local loop plant. Report in equivalent 4khz circuit kilometers." The instruction for column (bi), Equipped Local Loop Digital (624Kb/Sec or Equivalent) Circuit Kilometers, reads, "Includes lightguide (fiber) cables, digital subscriber paired cable (Ti, TiC, T1D, T2), and microwave radio (DR11- 40, other digital microwave) in carrier local loop plant. Report as equivalent 64kb/sec circuit kilometers. This may be calculated by summing unrounded DS-i kilometers, rounding the total to the nearest kilometer, and weighting the result by 24." The instruction for column (bJ), Equipped Local Loop Video Circuit Kilometers, reads, "Kilometers of derived video channel in carrier local loop plant." The instruction for columns (bk) through (bm) reads, "Total equivalent telephone grade circuit kilometers in interoffice carrier plant. Include both cable and microwave facilities." The instruction for column (bk), Equipped Interoffice Analog (4Khz or Equivalent) Circuit Kilometers, reads, "Includes open wire, paired cable (K, Ni, N2, N3, Nil, ON, ON/K), microwave radio (TL, TM, TD2, TD3), and other analog microwave in interoffice carrier plant. Report in equivalent 4khz circuit kilometers." The instruction for column (bl), Equipped Interoffice Digital (64Kb/Sec or Equivalent) Circuit Kilometers, reads, "Includes lightguide (fiber) cables, digital subscriber paired cable (Ti, TiC, T1D, T2), and microwave radio (DRii-. 40, other digital microwave) in interoffice carrier plant. Report as equivalent 64kb/sec circuit kilometers. This may be calculated by summing unrounded DS..1 kilometers, rounding the total to the nearest kilometer, and weighting the result by 24." The instruction for column (bm), Equipped Interoffice Video Circuit Kilometers, reads, "Kilometers of derived video channel in interoffice carrier plant." Table II, Switched Access Lines in Service By Technology: Form: The columns are relabeled (ca) through (co). 1100 Instructions: The instruction for column (cC), Main Digital Access Lines (614Kb/Sec or Equivalent), is revised to read, "The 6kkb/sec or 56kb/sec or ISDN B channels or other equivalent communications channels of digital subscriber lines as defined above that are circuit switched and can carry either voice or data. Do not include access lines connecting to a customer location PBX or Centrex." The instruction for column (cg), Digital PBX and Centrex Access Trunks (614Kb/Sec or Equivalent), is revised to read, "The number of 614kb/sec or equivalent digital lines terminated on a customer location PBX and/or Centrex. Include Centrex-CU lines." The instruction for column (ch), Digital Centrex Extensions (614Kb/Sec or Equivalent), is revised to read, "The number of 64kb/sec or equivalent digital circuits connecting a Centrex or PBX on telephone company premises to telephones on the customer's premises; service is provided by equipment on telephone company owned or leased space including ISDN based Centrex-CO Lines." Table III, Access Lines in Service By Customer: Form: Proposed column (d) is replaced by two columns titled Analog Multi-Line Business Access Lines and Digital Business Access Lines. Proposed column (f) is replaced by two columns titled Analog Residential Access Lines and Digital Residential Access Lines. The columns are relabeled (da) through (dm). Instructions: The second paragraph of the General Instructions is revised to read, "In Table III columns (dc) through (dj), report access lines associated with switched services, i.e., all equivalent kkhz or 6Lkb/sec access lines included in Table II columns (cc) through (cj). Report special access lines that provide access to an interexchange carrier in Table III column (dk) or column (dl)." The following sentence is deleted from the third paragraph of the General Instructions, "Do not include circuits that provide access to an interexchange carrier." The instruction for columns (dc) through (de) is revised to read, "Total equivalent analog or digital switched access lines to business customers." The instruction for column (dd), Analog Multi-Line Business Access Lines, reads, "Include the total of analog multi-line business CPTs subject to the multi-line business interstate subscriber line charge including multi-line semi-public lines, PBX trunks, Centrex-CU trunks, hotel/motel LD trunks and Centrex-CO lines ordered after July 27, 1983, and Centrex-CO and Centrex-CO 1101 like lines in service or ordered as of July 27, 1983. Do not include in this column any equivalent 614kb/sec digital access lines reported in Table II." The instruction for column (de), Digital Business Access Lines, reads, "Include in this column all equivalent 64kb/sec digital business access lines as reported in Table II." The instruction for columns (dg) through (dh) reads, "Total equivalent analog or digital switched access lines to residential customers." The instruction for column (dg), Analog Residential Access Lines, reads, "Total equivalent 4khz analog switched access lines to residential customers. Do not include in this column any equivalent 64kb/sec digital access lines reported in Table II." The instruction for column (dh), Digital Residential Access Lines, reads, "Include in this column all equivalent 64kb/sec digital residential access lines as reported in Table II. Table IV, Telephone Calls: Form: "(Amounts in Thousands)" is added to the heading. Proposed column (c) of proposed Table XII is retitled Local Calls. Proposed column (d) is retitled IntraLATA Toll Calls Completed (Originating). Proposed columns (e), (g) and (i) are retitled Interstate, Intrastate and Total as subcoluxnns of retitled InterLATA Toll Calls Completed (Originating). Proposed columns (f), (h) and (j) are retitled Interstate, Intrastate and Total as subcolumns of retitled InterLATA Billed Access Minutes (Originating and Terminating). The columns are relabeled (ea) through (eJ). Instructions: The second paragraph of the General Instructions is revised to read, "Toll call counts should be based on originating message volumes and should reflect completed calls. Where completed call data are unavailable, estimates may be reported (e.g., the numbers shown may be based on an actual count taken periodically during the year), but indicate the methodology and source data used in a footnote. Billed access minutes reflect originating and terminating access minutes billed to interexehange carriers, including call set-up time, holding time, and conversation time." The word "completed" is deleted from the instruction for column (ec), Local Calls. "The number of calls" is revised to read, "The number of completed calls" in the explanation for Toll Calls Completed. 1102 The instruction for column (ed), IntraLATA Toll Calls Completed (Originating), is revised t read, "The number of completed toll calls carried by the reporting local operating company within a given Local Access and Transport Area (LATA). Include intraLATA-interstate and intraLATA-intrastate toll calls. Include outward calls, 800 service, directory service, dial-it services (e.g., 900 and 936 services), and optional calling plans, where applicable." The instruction for columns (ee) through (eg) is revised to read, "Completed calls directed to and carried by interexchange carriers." The instruction for column (ee), InterLATA-interstate Toll Calls Completed (Originating), is revised to read, "The number of completed interstate toll calls directed to and carried by interexchange carriers. Include outward calls, 800 service, directory service, dial-it services (e.g., 900 and 936 services), and optional calling plans. Calls should not be double counted at the originating and terminating ends." The instruction for column (ef), InterLATA-intrastate Toll Calls Completed (Originating), is revised to read, "The number of completed intrastate toll calls directed to and carried by interexchange Garners. Include outward calls, 800 service, directory service, dial-it services (e.g., 900 and 936 services), -and optional calling plans. Calls should not be double counted at the originating and terminating ends." The instruction for columns (eh) through (eJ) reads, "The number of interLATP. access minutes based on bills sent to interexchange carriers. Include total originating and terminating access minutes of use. Where these data are unavailable, a statistically valid calculation may be made based on other data. Such a calculation must be footnoted with a description of the source data and methodology." The instruction for column (eh), InterLATA-interstate Billed Access Minutes (Originating and Terminating), is revised to read, "The number of interLATA- interstate access minutes based on bills sent to interexchange carriers." The instruction for column (ei), InterLATA-intrastate Billed Access Minutes (Originating and Terminating), is revised to read, "The number of interLATA- intrastate access minutes based on bills sent to interexchange carriers." 1103 APPENDIX D FCC Report L3-O2 Instructions January 1992 Page 1 of 1 This document provides the instructions for FCC Report 43-O2, the ARMIS USOA Report, which was adopted by the Conmiission in CC Docket No. 86-182. The instructions consist of the following five sections, which are attached: 1. Reporting Procedures - details on the specific procedures to be followed when submitting this report to the Cormnission. 2. Report Definition - an illustration of the rows and columns to be reported and their definitions. 3. Automated Report Specifications - the detailed automated data processing (ADP) specifications for the automated report to be filed. Z Paper Report Specifications - the page layout and detailed specifications for the paper report to be filed. 5. COSA Code Table - the list of four letter COSA codes (CO Company, SA Study Area). 1104 FCC Report 43-02 Reportthg Procedures January 1992 Page 1 of 5 A. Introduction This document contains details on the specific procedures to be followed when submitting FCC Report J43.O2, the ARMIS tJSOA Report, to the Commission. B. General Information 1. FCC Report 43-02 was adopted by the Commission in the ARMIS Order, Automated Reporting Requirements for Certain Class A and Tier 1 Telephone Companies (Parts 31, 43, 67, and 69 of the FCC's Rules), CC Docket No. 86-182, 2 FCC Red 5770 (1987). The report is prescribed for every local exchange carrier with operating revenues of $100 million or more. 1105 FCC Report 3.O2 - Reporting Procedures January 1992 C. Data Ite That Are "Not Available" or Are "Withheld" Page 2 of5 1. The term "Not Available" is used below to refer only to those items which the Commission has ruled are not applicable to a particular row/column or are not required for a particular filing entity. The Confidential Version must contain values for all of the data items except those items which are "Not Available." If, in addition to the required operating company reports, a carrier submits a report which combines data for more than one operating company, and this report includes a field such as a sum, a ratio, or a percentage that cannot be computed completely and accurately because it relies on another item which the Commission has ruled is a "Not Available" item, then that field is also considered to be "Not Available." numbers which are totaled. If the carrier does not also apply for confidential treatment for the total, then that total must be the sum of all three numbers, not Just the one which was not withheld. The Public Version must contain values for all of the data items except those items which are "Not Available" or those items which have been "Withheld." D 3. See paragraph C.5 in the attached Automated Report Specifications and paragraph C.2 in the attached Paper Report Specifications for data entry conventions for these items. Where to File 1. Carriers submitting FCC Report k3-02 should consult the schedule below which details the number of copies required and the location to which those copies should be delivered. 1106 FCC Report 143O2 - Reporting Procedures January 1992 Page 3 of 5 NUMBER OF COPIES FOR CARRIERS SEEKING PROPRIET Conf Trans- dent ial mittal Paper Letter Report FCC Secretary 1919 M Street, N.W., Room 222 Washington, D.C. 205514 .RY TREATMENT Conf 1- dential Public Automated Paper Report Report (diskette) FCC Common Carrier Bureau 1 1 1 Accounting & Audits Division 2000 L Street, N.W., Room 812 Washington, D.C. 205514 FCC Common Carrier Bureau 1 1 1 Industry Analysis Division 1250 23rd Street, N.W., Room 100 Washington, D. C. 205514 Downtown Copy Center 1 - - 1919 M Street, N.W., Room 2146 Washington, D.C. 20036 FOR CARRIERS NOT SEEKING PROPRIETARY TREATMENT Unre- Unre- Trans- stricted stricted mittal Paper Automated Letter Report Report (diskette) 1107 Public Automated Report (diskette) FCC Report 143_02 - Reporting Procedures January 1992 Page of 5 E. Footnotes 1. If any data for the current period differs materially from that for the previous period and the difference is not self-explanatory but was caused by unusual circumstances not explained in a previous report, then include footnote text to explain the specific circumstances. 2. If the reporting carrier does not follow the procedures described in the row and column instructions of' the attached Report Definition, it must explain any deviations from those procedures in an explanatory footnote. Such footnotes must provide detailed explanations of the procedures actually used by the carrier and its specific reasons for deviating from the procedures prescribed by the Commission's Rules. This provision should not be interpreted to mean that deviations from the prescribed rules will automatically be approved by the Commiion. - 3. This footnote text must be included in the Footnote Text Records and the Footnote Table as specified in the attached Automated - Report Specifications and the attached Paper Report Specifications. F. Errata 1. Carriers are under a legal obligation to correct any erroneous data discovered in FCC Report 43-O2. Submissions containing corrected data must include references to indicate which data items were corrected since the previous submiion. 2. These references must be included in the Erratum Records and the Erratum Table as specified in the attached Automated Report Specifications and the attached Paper Report Specifications. G H. 1108 FCC Report L3_O2 - Reporting Procedures January 1992 Page 5 of 5 2. Omission of individual data items or entries, without request for waiver, is unacceptable. One reason that compliance with the full requirements is so important is that omission of any single data entry by any carrier will Jeopardize the accuracy of aggregate industry information. I. Publlc Information 1. The Public or Unrestricted Versions of the paper reports filed as Report k3-02 may be examined by the public from 9:00 to 11:00 a.m. and from 2:00 to k:OO p.m., Monday through Friday, in Room 812, 2000 L Street, N.W., Washington, D.C. 2. Copies of the Public or Unrestricted Versions of the paper or automated reports filed as FCC Report k3-02 may be obtained from the FCC's contractor for public records duplication, Downtown Copy Center at 1919 H Street, N.W., Room 2'6, Washington, D.C. 20036, Telephone (202) k52_11422. For further information regarding these procedures, contact: Barbara Van Hagen FCC Connnon Carrier Bureau Accounting & Audits Division (202) 63141861 1109 FCC Report 43O2 - Report Definition January 1992 Page 1 of' 66 Approved by 0MB 3060-0395 Expires 10/31/92 Estimated Average Burden Hours Per Response: 2L40 hours JM MARY This document provides the Report Definition for FCC Report J43.O2, the ARMIS USOA Report, and lists the company level USOA data which must be provided annually. It contains the following: Pages Table I - Balance &ieet Accounts 3 thru 5 Table II - Income Statement Accounts 6 thru 9 Table III - Statement of Cash Flows 10 thru 11 Table IV - Investments in Affiliates and Other Companies 12 thru 19 Table V - Analysis of Assets Purchased From or Sold To Affiliates 20 thru 21 Table VI - Analysis of Services Purchased From or Sold to Affiliates 22 thru 23 Table VII - Net Deferred Income Taxes 24 thru 26 Table VII I - Pension Cost 27 thru 30 Row and Column Descriptions 31 thru 65 Certification 66 All dollar amounts must be rounded to the nearest thousand dollars. All percentage amounts must be rounded to two places. Unless otherwise indicated, account balances must reflect the results of operations as of the end of the reporting period (December 31, l9xx). Items which need not be reported because they do not apply are designated by N/A. All other fields must be populated. If there are no data applicable to a given field, enter zero. Do not include explanatory notes in the tran3nittal letter; such notes must be included in the Footnotes section of the filing. NOTICE: The ARMIS USOA Report collects the operating results of the carriers' total activities for every account in the USOA, as specified in Part 32 of the Commission's Rules. This report also collects financial data concerning cash flows, affiliate transactions, deferred income taxes, and pension costs. The ARMIS USOA Report specifies information requirements in a consistent format and is eential to the FCC to monitor revenue requirements, rate of return, jurisdictional separations and access charges. Your response is mandatory. 1110 FCC Report 43-O2 - Report Definition January 1992 Page 2 of 66 PubLic reporting burden for this collection of information is estimated to average 24O hours per response, including the time for reviewing instructions, searching existing data sources, gathering and maintaining the data needed, and completing and reviewing the collection of information. Send comments regarding this burden estimate or any other aspect of this collection of information, including suggestions for reducing the burden to the Federal Communications Commission, Office of Managing Director, Washington DC 2055)4, and to the Office of Management and Budget, Office of Information and Regulatory Affairs, Washington, DC 20503. 1111 FCC Report 43-02 - Report Definition January 1992 Page 3 of 66 FCC REPORT 43-02 AR34IS USOA REPORT COMPANY: xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx STUDY AREA: ixxxxxxxxxxxxxxx PERIOD: From nse yyyy To rresn yyyy COSA: xxxx TABLE I - BALANCE SHEET ACCOUNTS (Dollars in thousands) Row/Account Current Assets 1112 Approved by 0MB 306 0-0 395 Expires 10/31/92 xxxxxxxxxxxx VERSION SUBMISSION x TABLE I 1120 Cash_and_equivalents ___________ 120 Total Uoncash current (excluding prepayments) ___________ 1280 Prepayents ____________ 1350 Other Current Assets ___________ 130 Total Current Assets ___________ Eoncurrent Assets 150 I Total Noncurrent Assets ___________ FC Report 43-02 - Report Definition January 992 Page ' 66 FCC REPORT 43-02 Approved by 0MB ARI1IS USOA REPORT 3060-0395 Evp:ren 10/31/92 COMPANY: XXXXXXXXXXXXXXXXSXXXXXXXXXXXXX xxxxxxxxxxxx VERSION STUDY AREA: XXXEXXCXCXXXXXXXXXXX SUBMISSION PERIOD: From yyyy To s yyyy TABLE I COSA: TABLE I - BALANCE SNEET ACCOUNTS - (DolLars in thousands) Row/Account Beginning I Traners/I Ending Number .CCount Tit1 j Balance Additions Retirementr 9d1ustments Balance _____________ (eel 3 (ab) (ac) (ad) (ae) (aF) IPlant 2111 Land ___________ ___________ 2112 Motor vehic1e ___________ ___________ ___________ 2113 Aircraft ___________ ___________ ___________ 2114 So,cial purooco vohic ___________ ___________ ___________ ___________ 2115 Garage work puiant ___________ ___________ ___________ 2116 Other work QCuiPent ___________ ___________ ___________ 2121 Buildinga ___________ ___________ 2122 Furniture ____________ _______________________ ___________ 2123 Ofic_Eauipont __________ 2124 Con purse coputors __________ __________ 2110 Land B Suport __________ __________ -F__________ 1113 FCC Report 43-02 - Report Detinition January 1992 Paye 5 ot 66 FCC REPORT 43-02 Approved by 0MB ARI4IS USOA REPORT 3060-0395 Exptres 10/31/92 COMPANY: XSIXIXXXIIXXIXIIXIXXXXXXXXXSXX xxxxxxxxsxxn VERSION STUDY AREA: XSXSXXXSXRESXSXXXXXX SUBMISSION PERIOD: Prom yyyy To yyyy TABLE I COSA: lESS TABLE I BALANCE SHEET ACCOUNTS - (Dollars in thousands) Row/Account I Number Account Title Amount )ba) )bb) 'Depreciation and Amortization 3100 Accumulated depreciation __________ 3200 Accumulated depreciation - PHETU ___________ 3300 Accumulated depreciation - Nonoperating ___________ 3410 hccumulated amortization - Capitaliund Leases ___________ 3420 ccumulated amortization - Leasehold improvements ___________ 3400 Accumulated amortization - Tangible ___________ 3500 Accumulated amortization - Intangible ___________ 3600 Accumulated amortization - Other ___________ 340 j Total Depreciation and Amortization ___________ 350 Net Plant ____________ 360 j Total Assets ____________ 410 Tppl Current Liabilities ___________ Long-Term Debt 4210 Pgnded debt __________ 4220 Premium on Long-term debt __________ 4230 Dicpgnt pa long-term debt __________ 4240 Racpuired debt ___________ 4250 Obligations under capital Leases ____________ 4260 Advances from affiliated companies ____________ 4270 Oth,r Long-term debt ___________ 420 Tosl Long-Term Debt ___________ 4510 j Camitl s tock ___________ 4520 Mdittom4 paid-in gpitl ___________ 4530 I?r*as_ tco 4540 toth.r Ceoi6al ____________ 4550 fasinsd .arn&pgs __________ 440 Tote). $tQc)Ibo).d,rs equity __________ 450 Total Liabilities e Stockholders Equity ___________ 460 fRptmin4 Earnings )Bøginning of Year) ___________ 465 Net Income 470 Pividønd ___________Declared 475 iecellen ___________eous Debit 480 Niss1lan _ ___________.ous_Credits ____________ 490 Retained_Earnings_(End_of_Year) __________ 1114 5160 j AJ2 Zi09 1 C ,_____£L- _____________________ - 10L_____ _______ irc vonuni 5230 Drr - - 5240 _____________ 5250 - --- ________________________________r z __________________________ ___________ - - - - - - nv _____________ 5262 5263 __________________________ _____________ ____________ 52 4 5 _________________________ ____________________________________ __________ s260 --_ _ - - _______ ___ -- I - - - --- -- -- __ 3 1 - 2 :- _____________ -9--H-- . 1115 vicRn 5081 QVflu 5082 ijcs rv.nup __________ $083 rv ___________ 4 .......... ....- -- ....... ___________ __1QL -_ M8C2&LJ1VflP _________ FCC Report 43-02 - Roport DefInition January 1992 Page 7 of 66 FCC REPORT 43-02 Approvod by OME APR19 USOA ROBT 3060-0395Sxpires 10/31/92 1116 COA16Y XXXEXXXXZXXEXXxXXEXXXXXXXXXXXX xxxxxxxxnXxX VERSION STUDS AREM XXXEEXZXXXXXEEXXXXXX SUBMISSION PER100& VEOB yyyy To yyyy TABLE II COSM ZXXX TABLE II - INCOME STATBMZNT ACCOUNTS (Dollars in thousands) FCC Report 43-02 - Report Definition January 1992 Page 8 o 66 FCC REPORT 43-02 Approved by 0MB ARMIS USOA REPORT 3060-0395 Expires 10/31/92 COMPANY: XXXXXXXXXXXXXXXXXXXXXXXXXXXXXX xxxxxxxxxxxx VERS ION STUDY AREA: xxxxxzxxxxxxxxxxxxxx SUBMISSION x PERIOD: From yyyy To nsisn yyyy TABLE II COSA: XXXX TABLE II - INCOME STATEMENT ACCOUNTS (Dollars in thousands) Row/Account Salaries I Other Customer Operations 6610 J Marketing Expense ___________ ___________ ___________ N/A ___________ 6620 Services Expense ___________ ___________ ___________ N/A ___________ 700 Total Cust Ops __________ __________ __________ N/A ___________ Corporate Operations 6720 j General & Admin ___________ j ___________ L ___________ N/A ___________ 6790 Provis uncollect notes __________ j NJA I. N/A N/A ___________ - 710 Total Corp Opa ____________ ____________ ____________ N/A ____________ 720 Total Ops Exp __________ J ___________ I 730 I et Opa Rev j N/A N/A N/A I N/A 1117 6710 Exec & Planning ___________ ___________ ___________ N/A ___________ FCC Report 43-02 - Report Definition FCC REPORT 43-02 ARI4IS USOA REPORT COMPANY: XXxXXXXXXXXxxXXXXXXXXXXXXXXXXX - STUDY AREA: .xxxxxxxxxxxxxxxXXXXX PERIOD: From nmuu yyyy To flUTVfl yyyy COSA: xXxX Approved by 0MB 3 06 0-0 395 Expires 10/31/92 xxxxxxxxxxxx VERSION SUBMISSION x TABLE II TABLE II - INCOME STATEMENT ACCOUNTS (Dollars in thousands) Row/Account Other OperatinQ Income and Expense 7110 Income from custom work _______ 7130 Return from nonreg use of regulated facilities ___________ 7140 Icains/losses from foreign exchange ___________ 7150 Gains/losses from disposition of land & artworks ___________ 7160 'Other operating gains and losses ___________ 7100 Other operating income and expenses ___________ 7210 Operating Taxes Operating Investment tax credits-net ____________ 7220 Operating federal income takes ___________ 7230 Operating state and local income taxes ___________ 7240 Operating other taxes ___________- 7250 Provision for deferred operating income tax-net ___________ 7200 Operating Taxes ___________ 7310 Nonoperat lag Income and Expense Dividend Income __________ 7320 Interest Income ____________ 7330 jincome from sinking and other funds ___________ 7340 jAllowance for funds used during construction(AFUDC) __________ 7350 jGains/losses from the disposition of property ___________ 7360 jOther nonoperating income t ___________ 7370 Special charges __________ 7300 Nonooeratlng Income and Expense __________ 7410 j ¶onoperating Taxes 4onoperatinQ Investment tax credits-net ___________ 7420 j . Nonoperating federal income taxes ___________ 7430 Nonoperating state and local Income taxes __________ 7440 j onoperat lag other taxes ___________ 7450 jProvision for deferred nonoperating income tax-net ___________ 7400 Nonoperating Taxes ___________ 7510 F Itnterest and Related Items Interest on funded debt -________ 7520 Interest exo.nse-capital leases ____________ 7530 aortisation of debt issuance expense ___________ 7540 Qthør Interest deductions ___________ 7500 Intereet and Related Items ___________ 7610 Extraordinary Items Extraordinary income credits ___________ 7620 Extraordinary income charges ___________ 7630 Current inc tax effect of extraordinary items-net ___________ 7640 Provision for deferred inc tax effect of items-net j 7600 Extraordinary Items ___________ Jurisdictional Differences a Nonregulated Income 7910 Income effects of jurisdictional differences-net ____________ 7990 Nonregulated net income ___________ 790 Net Income January 1992 Page 9 of 66 1118 FCC Report 43-02 - Report Definition - Form January 1992 FCC Report 43-02 ARMIS USOA REPORT COMPANY: xxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx STUDY AREA: xxxxxxxxXxxXxXxxxxxxxx PERIOD: From nmsfB yyyy To dmm yyyy COSA: xxXX TABLE III - STATEMENT OF CASH FLOWS (Dollars in thousands) Page 10 at 66 3060-0 39 5 Expires 10/31/92 xxxxxxxxxxxx VERS ION SUBMISSION x TABLE III Rowl Description I Amount I Amount No.) (a) (b I INCREASE/DECREASE IN CASH AND CASH EQUIVALENTS: Cash Flows From Operating Activities: 8000 Net Income/Loss H/A Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities: 8010 Depreciation and Amortization N/A 8o2otProvision for Losses for Accounts Receivables I N/A 8030 JDeferred Income Taxes - Net I I N/A 8040 Unamortized ITC - Net N/A - 8050!Allowance for Funds Used During Construction N/A 8060 Net Change in Operating Receivables I N/A 8070 Net Change in Materials, Supplios & Inventories N/A 8O8OINet Change in Operating Payablea & Accrued Liabilities I I N/A 8090 Net Change in Other Assets and Deferred Charges I I N/A 8lOOINet Change in Other Liabilities and Deferred Credits I I N/A 8llolOther I I N/A 8120 ITotal Adjustments N/A I 8130 INet Cash Provided by/Used io Operating Activities N/A Cash Inflows/Outflows from Investing Activities: 8l4o lConstruction/Acquisition of Property, Plant and Eguipeant I I N/A Bl5o lProceeds from Disposals of Property, Plant and Equipant I N/A 8160 investments in a Advances to Affiliates N/A 8170 Proceeds from Rapent of Advances N/A 8180 Other Investing Activities N/A 8l9OINet Cash Provided by/Used in Investment Activities I N/A I 1119 FCC Report 43-02 - Report Definition - Form January 1992 FCC Report 43-02 ARI4IS USOA REPORT COMPANY: XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX STUDY AREA: xXXxXXXXXXXX3CXXXXXXXXX PERIOD: From rr1 yyyy To semsu yyyy COSA: xxxx TABLE III - STATEMENT OF CASH FLOWS (Dollars in thousands) Page 11 of 66 3060-0395 Expires 10/31/92 xxxxxxxxxxxx VERSION SUBMISSION x TABLE III Rowl Description I Amount I Amount I (a I (bi I (C) Cash Flows from Financing Activities: 8200INet Increase/Decrease in Short-Term Debt N/A 82lolAdvances from Affiliates I I N/A 822OlRepayment of Advances from Affiliates N/A 823OlProceeds from Long-Term Debt N/A 8240 Repayment of Long-Term Debt I N/A 825OIPayment of Capital Lease Obligations I N/A 8260 Proceeds from Issue of Coon/3quity Investment from Parent I N/A 82lOlRepurchase of Trea8ury Shares I N/A 828OlDividends Paid I N/A 8290 Other Financing Activities I N/A. 8300 JNet Cash Provided by Financing Activities N/A 83lO jEffect of Exchange Rate Changes on Cash I N/A 8320 JNet Increase/Decrease in Cash and Cash Equivalents I U/A I 8330 Cash & Cash Equivalents-Beginning of Period N/A I 834O Cash & Cash Equivalents-End of Period I N/A -- 1120 FCC Report 43-02 - Report Definition - Form January 1992 Page 12 of 66 FCC Report 43-02 ARMIS USOA REPORT 3060-0395 Expires 12/31. 92 COMPANY: XXXXXXXXXXXXXXXXXXXXXXXXXXZXXXXXXX xxxxxxxxxxxx VERSION STUDY AREA: .xxxxxxxxxxxxxxxxxxxxxx SUBMISSION PERIOD: From mn2mm yyyy To rmmrss yyyy TABLE IV.A COSA: xxxx TABLE IV.A - INVESTMENTS IN AFFILIATES AND OTHER COMPANIES (Dollars in thousands) I Account 1401/1402 I Row! Classification Company Name Common I Preferred I Advances I LT Debt IAdjustmentsl Net No. I (a) (b) (ci I (d) le) I (f) (9) I (h) AFFILIATED COMPANIES Equity Method: 8352! N/A I 8353! N/A I I I 8355! N/A 8356! N/A 8357! N/A 8359! N/A I I 8360! N/A 1 ___________ 8361! NJA I I I I 83621 N/A I I 83641 N/A I I I 8365! N/A I I I I 8366! NJA I I 8368! N/A I I I I I 83691 N/A I 9371! N/A 8372! N/A 83731 N/A 3376j N/A I I I 3377! N/A I I I I I I 3378! NJA I 3379IA11 Others N/A I I 38OITotaJ.-quity Method I N/A I 1121 FCC Report 43-02 - Report Definition - Form January 1992 Page 13 of 66 FCC Report 43-02 ARHIS USOA REPORT 3060-0395 Expires 10/31/92 COMPANY: XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX xxxXxxxxxxxx VERS tQ' STUDY AREA: xxxxxxxxxxxxxxXxxxxxxx suERissIoN x PERIOD: From geerme yyyrTo remmn yyyy TABLE IV.A COSA: xxxx TABLE IV.A - INVESTMENTS IN AFFILIATES AND OTHER COMPANIES (Dollars in thousands) Account 1160 I Account 1180 Row! Classification Beg Balance! Gross Dr I Gross Cr I Net IBeg Balance! Gross Dr I Gross Cr I Net No. (a) ( i) (i) I (k) I (1) (m) I (n) (0) I (p) AFFILIATED COMPANIES Equity Method: 8350! N/A I I 8351! N/A I I I I 8352! N/A I I 8353! N/A I I 8354! N/A I I I 8355! N/A 8356! NJA 8357! N/A I I I 8358! N/A I I I I I 8359! N/A 8360! N/A I I I I 8361! N/A I I I I 8362! N/A I I I 8363! N/A I I 8364! N/A I I I I 8365! N/A I I 8366! N/A I I I I 8367! N/A I I I I I I 83681 N/A I I I I I I 8369! N/A I I I 1- 1122 FCC Report 43-02 - Report Definition - Form January 1992 Page 1-4 of 66 FCC Report 43-02 ARMIS USOA REPORT 3060-0395 Expires 10/31:92 COMPANY: XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXX VERSION STUDY AREA: XXXXXXXXXXXXXXXXXXXXXX SUBMISSION x PERIOD: From mmmm yyyrTo rmmmn YYYY TABLE IV.A COSA: xXxx TABLE IV.A - INVESTMENTS IN AFFILIATES AND OTHER COMPANIES (Dollars in thousands) I Account 1401/1402 Rowl Classification Coapany Name I Cossnon Preferred Advances I LT Debt IAdiustmentsl Net No. (a) (b) Cc) I Cd) (e) I (f) I (g) (h) AFFILIATED COMPANIES Cost Method: 83911 N/A 83921 N/A 83931 N/A 83951 N/A 83961 N/A 83971 N/A I 83981 N/A I 83991 N/A I 84001 N/A 84011 N/A I 84021 N/A 84031 N/A I 8404! N/A I 94051 N/A I 8406! N/A 84071 N/A I 94081 N/A 8409! N/A I II 3411! N/A I 3412! N/A I I I I 3413! N/A I I 3414! N/A I I 3415! N/A I I I I 3416! N/A I I I I 8417! N/A I I I 84181 N/A I I I 8419! A1l Others I B/A I I I I 8420 Total-Cost Method I N/A I -. J - I I I 430 ITotal Affiliates j N/A I I 44OINon-Affiliates I NL I I I I 45OITotal Investment I N/A I I I I I 1123 FCC Report 43-02 - Report Definition - Form January 1992 Page 15 of 66 FCC Report 43-02 ARIIIS USOA REPORT 3060-0395 Expires 10/31/92 COMPANY: XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX xxxXxxxxxxxx VERSION STUDY AREA: xxxxxxxxxxxxxxxcxxxxxx SUHISSION PERIOD: From mnunm yyyTTo tmmTun yyyy TABLE IV.A COSA: xxXx TABLE IV.A - INVESTMENTS IN AFFILIATES AND OTHER COMPANIES (Dollars in thousands) I I Account 1160 I Account 1180 Rowl Classification Beg Balance! Gross Dr I Gross Cr I Net IBeg Balance! Gross Dr I Gross Cr I Net No. (a) (i) (:3) I (k) (1) (m) (n) I (o) I (p) AFFILIATED COMPANIES Cost Method: 8390! N/A I I I 8391! N/A I I I 8392! N/A I I I 8393! N/A I I I 8394! N/A I I I I I 8395! N/A l_ I I I I 8396! N/A I 8397! N/A I I I I I 8398! N/A I I I I 8399! N/A I I I I I 8400! N/A I I I I 8401! N/A I 8402! N/A I I I I I I 8403! N/A I I I I 8404! N/A I I I I 8405! N/A I I I I I 84063 N/A I I I I I ! I 8407! N/A I 8408! N/A I I I 84093 N/A I I I 8410! N/A I I 84113 NJA I I I 84123 N/A 1 I I I 8413! N/A I I 84143 N/A I I I 8415! N/A I I I 8416! N/A I I I 84171 N/A 1 I 3 8418! N/A I 1 1 8419 All Others I I I I I 8420 Total-Cost Method I fill 1124 FCC Report 43-02 - Report Definition - Form January 1992 FCC Report 43-02 ARI4IS USOA REPORT COMPANY: XXXXXXXXXXXXXXXXXxXXXXXXXXXXXXXXXX STUDY AREA: xxxxxxxxxxxxxxxxxxxxxx PERIOD: From masms yyyy-To yyyy COSA: xxxx TABLE IV. B - INVESTMENTS IN APP IL IATES AND OTHER COMPAN I ES (Dollars in thousands) Account 1190 Row! Classification I Company Name Beg Balance! Gross Dr I Gross Cr I Net No. (a) I (b) (C) I (d) (e) I (f) AFFILIATED COMPANIES Equity Method: 9350! N/A I I 93511 N/A I I 93521 N/A I I 9353! N/A I I 93541 N/A I I I 93551 N/A I 93561 N/A I I I 93571 N/A 93581 N/A I I I 93591 N/A I I 93601 N/A 9361! N/A I I 93621 N/A I I I I 93631 N/A I 93651 N/A I I 93661 N/A I I I 93681 N/A I 9369! N/A I 9370! N/A I 93711 N/A I 93721 N/A I I I 93731 N/A I I 93751 N/A I 93761 N/A I I 9378! N/A I I I 9379 IAI1 Others I 938OITotal-Equity t4ethdl I I Page 16 of 66 3060-0395 Expires 10/31/92 xxxxxxxxxxxx VERSION SUBMISSION x TABLE IV.B 1125 FCC Report 43-02 - Report Definition - Form January 1992 Page 17 of 66 FCC Report 43-02 ARMIS USOA REPORT 3060-xxxx Expires xx/xx/xx COMPANY: xXXXXXXXXXXXXXXXXXXXXXXXXXXZXXXXXX xxxxxxxxxxxx VERSION STUDY AREA: cxxxxxxxxxxxxxxxXxxxxx SUBMISSION x PERIOD: From mzn yyyrTO YYYY TABLE IV.B COSA: xxxx TABLE IV. B - INVESTMENTS IN AFFIL IATES AND OTHER COMPAN I ES (Dollars in thousands) I Account 1200 I Account 1210 I Rowl Classification IBogEalancel Gross DrI Gross Cr I Net IBegBalancel Gross Dr I Cross Cr I Net I Total No.1 (a) I (a) (h) (i) I (j) (k) I (1) (m) I (n) (o) AFFILIATED COMPANIES Equity Method: A A A 93661 N/A I I _______ 1126 FCC Report 43-02 - Report Definition - Form January 1992 Page 18 o 66 FCC Report 43-02 ARMIS USOA REPORT 3060-0395 Expires 10/3192 COMPANY: XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX XXX xxxx