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47 CFR 64.903 - Cost allocation manuals.

There are 13 Updates appearing in the Federal Register for 47 CFR 64. Select the tab below to view, or View eCFR (GPOAccess)
§ 64.903
Cost allocation manuals.
(a) Each incumbent local exchange carrier having annual revenues from regulated telecommunications operations that are equal to or above the indexed revenue threshold (as defined in § 32.9000 of this chapter) except mid-sized incumbent local exchange carriers is required to file a cost allocation manual describing how it separates regulated from nonregulated costs. The manual shall contain the following information regarding the carrier's allocation of costs between regulated and nonregulated activities:
(1) A description of each of the carrier's nonregulated activities;
(2) A list of all the activities to which the carrier now accords incidental accounting treatment and the justification therefor;
(3) A chart showing all of the carrier's corporate affiliates;
(4) A statement identifying each affiliate that engages in or will engage in transactions with the carrier and describing the nature, terms and frequency of each transaction;
(5) A cost apportionment table showing, for each account containing costs incurred in providing regulated services, the cost pools with that account, the procedures used to place costs into each cost pool, and the method used to apportion the costs within each cost pool between regulated and nonregulated activities; and
(6) A description of the time reporting procedures that the carrier uses, including the methods or studies designed to measure and allocate non-productive time.
(b) Each carrier shall ensure that the information contained in its cost allocation manual is accurate. Carriers must update their cost allocation manuals at least annually, except that changes to the cost apportionment table and to the description of time reporting procedures must be filed at the time of implementation. Annual cost allocation manual updates shall be filed on or before the last working day of each calendar year. Proposed changes in the description of time reporting procedures, the statement concerning affiliate transactions, and the cost apportionment table must be accompanied by a statement quantifying the impact of each change on regulated operations. Changes in the description of time reporting procedures and the statement concerning affiliate transactions must be quantified in $100,000 increments at the account level. Changes in cost apportionment tables must be quantified in $100,000 increments at the cost pool level. The Chief, Wireline Competition Bureau may suspend any such changes for a period not to exceed 180 days, and may thereafter allow the change to become effective or prescribe a different procedure.
(c) The Commission may by order require any other communications common carrier to file and maintain a cost allocation manual as provided in this section.
[57 FR 4375, Feb. 5, 1992, as amended at 59 FR 46358, Sept. 8, 1994; 61 FR 50246, Sept. 25, 1996; 62 FR 39779, July 24, 1997; 65 FR 16335, Mar. 28, 2000; 67 FR 5702, Feb. 6, 2002; 67 FR 13229, Mar. 21, 2002]

Title 47 published on 2012-10-01

The following are only the Rules published in the Federal Register after the published date of Title 47.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2013-03-26; vol. 78 # 58 - Tuesday, March 26, 2013
    1. 78 FR 18246 - Implementation of the Middle Class Tax Relief and Job Creation Act of 2012; Establishment of a Public Safety Answering Point Do-Not-Call Registry
      GPO FDSys XML | Text
      FEDERAL COMMUNICATIONS COMMISSION
      Final rule; announcement of effective date.
      47 CFR 1.80 and 64.1202, published at 77 FR 71131, November 29, 2012, and at 78 FR 10099, February 13, 2013, are effective March 26, 2013.
      47 CFR Parts 1 and 64

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.


United States Code
USC : Title 47 - TELEGRAPHS, TELEPHONES, AND RADIOTELEGRAPHS

§ 151 - Purposes of chapter; Federal Communications Commission created

§ 152 - Application of chapter

§ 153 - Definitions

§ 154 - Federal Communications Commission

§ 201 - Service and charges

§ 218 - Management of business; inquiries by Commission

§ 219 - Reports by carriers; contents and requirements generally

§ 220 - Accounts, records, and memoranda

§ 222 - Privacy of customer information

§ 225 - Telecommunications services for hearing-impaired and speech-impaired individuals

§ 226 - Telephone operator services

§ 228 - Regulation of carrier offering of pay-per-call services

§ 254 - Universal service

§ 255 - Access by persons with disabilities

§ 332 - Mobile services

§ 403 - Inquiry by Commission on its own motion

Statutes at Large

110 Stat. 56

Title 47 published on 2012-10-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 47 CFR 64 after this date.

  • 2013-04-12; vol. 78 # 71 - Friday, April 12, 2013
    1. 78 FR 21891 - Rural Call Completion
      GPO FDSys XML | Text
      FEDERAL COMMUNICATIONS COMMISSION
      Notice of proposed rulemaking.
      Submit comments on or before May 13, 2013. Submit reply comments on or before May 28, 2013. Written comments on the Paperwork Reduction Act proposed information collection requirements must be submitted by the public, Office of Management and Budget (OMB), and other interested parties on or before June 11, 2013.
      47 CFR Part 64