47 CFR 32.11 - Classification of companies.
(a) For purposes of this section, the term “company” or “companies” means incumbent local exchange carrier(s) as defined in section 251(h) of the Communications Act, and any other carriers that the Commission designates by Order. Incumbent local exchange carriers' successor or assign companies, as defined in section 251(h)(1)(B)(ii) of the Communications Act, that are found to be non-dominant by the Commission, will not be subject to this Uniform System of Accounts.
(b) For accounting purposes, companies are divided into classes as follows:
(c) Class A companies, except mid-sized incumbent local exchange carriers, as defined by § 32.9000, shall keep all the accounts of this system of accounts which are applicable to their affairs and are designated as Class A accounts. Class A companies, which include mid-sized incumbent local exchange carriers, shall keep Basic Property Records in compliance with the requirements of § 32.2000(e) and (f).
(d) Class B companies and mid-sized incumbent local exchange carriers, as defined by § 32.9000, shall keep all accounts of this system of accounts which are applicable to their affairs and are designated as Class B accounts. Mid-sized incumbent local exchange carriers shall also maintain subsidiary record categories necessary to provide the pole attachment data currently provided in the Class A accounts. Class B companies shall keep Continuing Property Records in compliance with the requirements of §§ 32.2000(e)(7)(i)(A) and 32.2000(f).
(e) Class B companies and mid-sized incumbent local exchange carriers, as defined by § 32.9000 of this part, that desire more detailed accounting may adopt the accounts prescribed for Class A companies upon the submission of a written notification to the Commission.
(f) The classification of a company shall be determined at the start of the calendar year following the first time its annual operating revenue from regulated telecommunications operations equals, exceeds, or falls below the indexed revenue threshold.
Title 47 published on 09-May-2017 04:29
The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 47 CFR Part 32 after this date.
- 47 CFR 64.1401 — Expanded Interconnection.
- 47 CFR 51.303 — Preexisting Agreements.
- 47 CFR 12.3 — 911 and E911 Analyses and Reports.
- 47 CFR 51.321 — Methods of Obtaining Interconnection and Access to Unbundled Elements Under Section 251 of the Act.
- 47 CFR 69.112 — Direct-Trunked Transport.
- 47 CFR 51.609 — Determination of Avoided Retail Costs.