Fcc Form 499-A - Telecommunications Reporting Worksheet - 2003 Page 26

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Instructions to the Telecommunications Reporting Worksheet, Form 499-A
calendar quarter a wireless telecommunications provider reports actual interstate revenues for its cellular and
broadband PCS telecommunications services, all of its affiliated legal entities must also report actual interstate
telecommunications revenues for cellular and broadband PCS offerings. The same wireless telecommunications
provider and all affiliates, however, could use the safe harbor for paging services. Annual revenues reported on
the Form 499-A should reflect the filer’s reporting of revenues in each quarter on Form 499-Q.
4.
Explanation of revenue categories
The revenue deta il provided on Lines (303) through (314) and Lines (403) through (418) should total to total gross
revenues reported on Line (419). This section explains the detailed revenue categories.
Filers are instructed to report revenues from other universal service contributors on lines (303) through (314). Filers
are instructed to report all other revenues on lines (403) through (418). In many cases, the line-item categories are
duplicated in the two sections. Carriers that are required to use the Uniform System of Accounts (USOA) prescribed
in Part 32 of the Commission's rules should base their responses on their USOA account data and supplemental
records, dividing revenues into those received from universal service contributors and those received from end users
and other non-contributors. All filers should report revenues based on the following descriptions.
Fixed local service revenue categories
Fixed local services connect a specific point to one or more other points. These services can be provided using
either wireline or fixed wireless technologies and can be used for either local exchange service, private
communications, or access to toll services.
Line (303) and Line (404) -- Monthly service, local calling, connection charges, vertical features, and other local
exchange services should include the basic local service revenues except for local private line revenues, access
revenues, and revenues from providing mobile or cellular services. This line should include charges for optional
extended area service, dialing features, local directory assistance, added exchange services such as automatic
number identification (ANI) or teleconferencing, local number portability (LNP) surcharges, connection charges,
charges for connecting with mobile service and local exchange revenue settlements. Revenues for services provided
to carriers should be divided between Line (303a) -- provided as unbundled network elements (UNEs) -- and Line
(303b) -- provided under tariffs or arrangements other than unbundled network ele ments (for example, resale). Line
(303b) should include Presubscribed Interexchange Carrier Charge (PICC) charges levied on carriers. Line (404)
should include charges identified on customer bills as subscriber line charges, but that are not provided under a tariff
filed by the reporting entity or its underlying carrier.
Line (304) – Line (304) should include per-minute charges for originating or terminating calls. This line also would
include revenues to the local exchange carrier for messages between a cellular customer and another station within
the mobile service area. The line should include any other gross charges to other carriers for the origination or
termination of toll or non-toll traffic. Do not deduct or net payments to carriers for origination or termination of
traffic on their networks. Revenues for originating and terminating minutes should be divided between Line (304a) -
- provided under state or federal access and Line (304b) tariffs -- provided as unbundled network elements or other
contract arrangements. Do not include international settlement or settlement-like receipts or transiting fees for
foreign-billed service.
Line (405) – Line 405 should include charges to end users specified in access tariffs, such as tariffed subscriber line
charges and PICC charges levied by a local exchange carrier on customers that are not presubscribed to an
interim wireless safe harbor if one entity (1) directly or indirectly controls or has the power to control another, (2) is
directly or indirectly controlled by another, (3) is directly or indirectly controlled by a third party or parties that also
controls or has the power to control another, or (4) has an “identity of interest” with another contributor. See also 47
C.F.R. § 1.2110(c)(5).
Instructions -- Page 19

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