47 CFR 64.903 - Cost allocation manuals.

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There are 2 Updates appearing in the Federal Register for 47 CFR 64. View below or at 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 2013-10-01

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.

  • 2013-12-17; vol. 78 # 242 - Tuesday, December 17, 2013
    1. 78 FR 76218 - Rural Call Completion
      GPO FDSys XML | Text
      FEDERAL COMMUNICATIONS COMMISSION
      Final rule.
      Effective January 16, 2014 except for § 64.2201 of the Commission's rules, which will become effective January 31, 2014, and §§ 64.2103, 64.2105, and 64.2107 and the information collection in paragraph 67 of this Report and Order, which contains information collection requirements that have not been approved by Office of Management and Budget. The Federal Communications Commission will publish a document in the Federal Register announcing the effective date of §§ 64.2103, 64.2105, and 64.2107.
      47 CFR Part 64

Title 47 published on 2013-10-01

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

  • 2014-02-14; vol. 79 # 31 - Friday, February 14, 2014
    1. 79 FR 8935 - Petitions for Reconsideration of Action in Rulemaking Proceeding
      GPO FDSys XML | Text
      FEDERAL COMMUNICATIONS COMMISSION
      Petition for reconsideration.
      Oppositions to the Petitions must be filed on or before March 3, 2014. Replies to an opposition must be filed on or before March 11, 2014.
      47 CFR Part 64