2000/2001 Remittance Worksheet Instructions - Kansas Universal Service Fund Page 5
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17Kansas Universal Service Fund
2000/2001 Remittance Worksheet Instructions
Revenues entered here should be for the revenue data month indicated in Block E of
this form. These revenues should correspond to the official accounting records of the company
except if using estimated numbers to be reconciled to actuals at the end of the funding period. A
carrier who is collecting the Flow Through Revenue in its rate structure must deduct the Flow
Through Revenues from its intrastate retail revenues.
All reporting entities will report revenues on a gross basis (before deducting the
uncollectibles) and will only be assessed on the net revenues.
Retail revenues are derived from service to an end user, not to a reseller or CLEC. Retail
revenues exclude revenues from resold services, unbundled local access services and access for
providing long distance service.
A company purchasing a service for resale to an end user will assess the KUSF assessment on
its own intrastate retail revenues collected from its end users. The assessment collected from
customers may be assessed on a percentage basis or a per line basis; however, it must be based
on your company’s revenues, not on the wholesellers revenues or per line assessment. The
wholesale company will not include service, which it sells to resellers in its retail revenues.
Services purchased for internal use and not resold to end-users will be considered retail
revenues to the wholesale company, which should assess any KUSF assessment on such
revenues. They will not be included in the reseller’s retail revenues.
Retail revenues include, but are not limited to, revenues from the following types of services
and charges:
$ Intrastate local service, intrastate vertical services, intrastate private line service,
coin service, directory assistance, directory listings, mobile service billed to end
users, special access service billed to end users.
$ Long distance service, inter-city special access billed to end-users.
$ Wireless providers should report all retail revenue billed to their customers and then
apply the FCC Default Percentage (85%) or an approved company- specific
percentage for intrastate revenues. An approved company-specific percentage may
only be applied after the company files and the KCC approves a study
substantiating the different percentage. For a more detailed list of reportable
revenues, please refer to Attachment G.
$ Pre-paid toll card revenues if the point of sale is in Kansas.
$ Miscellaneous charges including: late payment charges, customer fees,
non-recurring and installation.
* Carriers subject to FCC Part 32 Accounting may find Part 32 rules helpful in completing this
section of the worksheet.
Retail revenues do not include revenues derived from the following types of services and
Page 5 of 16
Revised 2/00
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