Fcc Form 499-A - Telecommunications Reporting Worksheet

Instructions to the Telecommunications Reporting Worksheet, Form 499-A

through purchase, merger or transfer, the telecommunications operations or customer base of a telecommunications

provider during the calendar year, it must report all telecommunications revenues associated with such operations or

customer base including revenues billed in the calendar year prior to the date of acquisition.

Gross revenues also should include any surcharges on telecommunications services that are billed to the customer

and either retained by the filer or remitted to a non-government third party under contract. Gross revenues should

exclude taxes and any surcharges that are not recorded on the company books as revenues but which instead are

remitted to government bodies. Note that any charge included on the customer bill and represented to recover or

collect contributions to federal or state universal service support mechanisms must be shown separately on Line

(403). Other surcharges treated as revenues should be included in the revenue categories on which the surcharges

were levied.

For international services, gross revenues consist of gross revenues billed by U.S. telecommunications providers

with no allowances for settlement payments. International settlement receipts for foreign-billed service should not

be included in revenues.

If you have any revenues for Lines (303-314) and (403-420), you may not omit the dollar amounts from column (a)

even if 100% of the revenues are for interstate or international service.

Columns (b), (c), (d), and (e) interstate & international

Columns (b), (c), (d), and (e) are provided to identify the part of gross revenues that arise from interstate and

international service for each entry on lines (303) through (314) and Lines (403) through (417). Intrastate

telecommunications means communications or transmission between points within the same State, Territory, or

possession of the United States, or the District of Columbia. Interstate and international telecommunications means

communications or transmission between a point in one state, territory, possession of the United States or the

District of Columbia and a point outside that state, territory, possession of the United States or the Distric t of

Columbia. Revenues from services offered under interstate tariffs, such as revenues from federal subscriber line

charges and from federally tariffed local number portability surcharges, should be identified as interstate revenues.

For example, if a prepaid calling card provider collects a fixed amount of revenue per minute of traffic, and 65

percent of minutes are interstate, then interstate revenues would include 65 percent of the per-minute revenues.

Similarly, if a local exchange carrier bills local measured service charges for calls that originate in one state and

terminate in another, these billings should be classified as interstate even though the charges are covered by a state

tariff and the revenues are included in a local service account. Note that under the Commission's rules, if over ten

percent of the traffic carried over a private or WATS line is interstate, then the revenues and costs generated by the

entire line are classified as interstate.

In general, flat-rated unbundled network access elements should be classified

according to the regulatory agency that has primary jurisdiction over the contracts. Amounts billed to customers to

recover federal universal service contribution obligations should be attributed as either interstate o r international

revenues, as appropriate, but may not be reported as intrastate revenues.

Note: Where possible, filers should report their amount of total revenues that are interstate and international by

using information from their books of account and other internal data reporting systems. Where a filer can determine

the precise amount of revenues that it has billed for interstate and international services, it should enter those

amounts in columns (d) and (e), respectively.

In many cases, interstate and international revenues cannot be determined directly from corporate books of account

or subsidiary records. Filers, that cannot so derive interstate and international revenues or that cannot derive the

line-by-line revenue breakdowns, may provide on the Worksheet good-faith estimates of these figures. In such

See 47 C.F.R. § 36.154(a).

Instructions -- Page 17

Fcc Form 499-A - Telecommunications Reporting Worksheet - 2003 Page 24

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