STATEMENT OF 
COMMISSIONER DEBORAH TAYLOR TATE
Re: Petition of AT&T Inc. For Forbearance Under 47 U.S.C. § 160 From Enforcement of Certain 
of the Commission’s Cost Assignment Rules, WC Docket No. 07-21; Petition of BellSouth 
Telecommunications, Inc. For Forbearance Under 47 U.S.C. § 160 From Enforcement of Certain 
of the Commission’s Cost Assignment Rules, WC Docket No. 05-342, Memorandum Opinion and 
Order.  
An integral part of the pro-competitive, de-regulatory national policy framework 
established by Congress in the 1996 Act is the section 10 forbearance provision.  The 
deregulation of record-keeping seems an inevitable consequence of today’s increasingly 
competitive telecommunications marketplace.  Since the adoption of price cap regulation 
in 1991, many carriers, including AT&T, have moved from rate-of-return rate regulation 
to price cap regulation, and the Commission has modified its regulation of price cap 
carriers over time to reflect changing circumstances.  Because AT&T’s rates are now 
regulated under price caps, there is no current federal need for the specific cost 
assignment rules as they apply to AT&T.  Even without these outdated rules, the 
Commission has clear statutory authority to require AT&T to produce any accounting 
data that the Commission needs for regulatory purposes.  Indeed, we expressly condition 
the forbearance granted in this Order on the provision by AT&T of accounting data on 
request by the Commission for use in rulemakings or adjudications, or for other 
regulatory purposes, such as reform of universal service, intercarrier compensation, or 
special access.  Significantly, AT&T remains subject to a number of statutory safeguards 
- section 251 obligations, section 271 obligations, and section 201 and 202 obligations -
and the other conditions adopted in this Order, subject to the compliance plan.  I 
appreciate the broad participation of States in this proceeding and have carefully 
considered their concerns.  Significantly, we do not in this order preempt any State’s 
authority to obtain any information from AT&T for their own regulatory purposes, and 
AT&T has committed to provide such information.