Instructions For Fcc Form 499-Q - Telecommunications Reporting Worksheet

from the pool. Entities making consolidated filings must include in their FCC Form 499 Filings all revenue

on the consolidated books of account.

Where two contributors have merged prior to the filing date, the successor company should report total

revenues for the reporting period for all predecessor operations. The two contributors, however, should

continue to report separately if each maintains separate corporate identities and continues to operate.

Where an entity obtains, through purchase, merger or transfer, the telecommunications operations or

customer base of a telecommunications provider during a quarter, the acquiring company must report all

telecommunications revenues associated with such operations or customer base including revenues billed in

the quarter prior to the date of acquisition.

Gross revenues also should include any surcharges on telecommunications services or interconnected VoIP

services that are billed to the customer and either retained by the contributor 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 included in Line 116. Filers should report as intrastate

revenues state universal service charges only to the extent that actual payments to state universal service

programs were recovered by pass-through charges itemized on customer bills. Other surcharges treated as

revenue 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. contributors with no

allowances for settlement payments. International settlement receipts for foreign billed service should not

be included in U.S. telecommunications revenues. For common carriers providing international

telecommunications services: except in very limited circumstances, the total revenues reported on the FCC

Form 499-Q should match the total U.S. billed revenues that will be reported each year pursuant to 47 CFR

§ 43.61. For example, if a filer receives payment from a foreign carrier for traffic that the filer receives

outside of the United States, brings into the United States, and then refiles and carries the traffic to a foreign

point, the filer would not include those settlement-like payments as revenues on the FCC Form 499-Q even

though they might be reported as revenues on the Filer’s 43.61 international traffic data report. Note that if

the filer receives the traffic in the United States, then it is providing ordinary international service from the

United States to a foreign point and receipts from the originating carrier would be reported as revenue on

Line 116 (c).

Filers may report international revenues in Section 43.61 reports that are net of credits at the time the credits

are issued. For FCC Form 499 purposes, credits may be recognized only when redeemed. In Form 499

worksheets, filers that use earned revenue to represent billed revenue may recognize credits when redeemed

but may not report negative revenues. Other filers should include credits in uncollectibles, when earned.

For international private line services, U.S. providers must report on Line 116 revenues from the U.S.

portion of the circuit to the theoretical midpoint of the circuit regardless of whether such revenues were

billed to the customer by the filer or by a partner provider in a foreign point. Revenues from circuits within

the United States that connect a customer to an international circuit should be reported as interstate.

Revenues from circuits that connect foreign points should be reported on Line 118.

For purposes of completing this Worksheet, prepaid card revenues should be recognized when end-user

customers purchase the cards. International revenues may be reported differently on the filer’s 43.61

international traffic data reports, where revenues may be based on calls actually placed.

For additional information regarding the reporting of revenues filers should refer to the FCC Form 499-A

Instructions. FCC Form 499-A Instructions at 15-30.

Instructions For Fcc Form 499-Q - Telecommunications Reporting Worksheet - 2017 Page 13