Instructions For Fcc Form 499-Q - Telecommunications Reporting Worksheet

If you have any revenue for Lines 115 and 116, you may not omit the dollar amounts from column (a) even

if 100% of the revenue is for interstate or international service.

Column (b) and (c) - interstate & international

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

international services for Lines 115 and 116. 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 District 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. This includes amounts incorporated in or bundled with other local service charges.

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 end-user

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. 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.

To the extent that contributors recover a non-traffic sensitive charge for the interstate portion of fixed

local exchange service or for providing interstate or interstate access service from their customers through

a subscriber line charge or access recovery charge, they must allocate those revenues to the interstate

jurisdiction, for USF contribution reporting purposes, in a manner that is consistent with their supporting

books of accounts and records.

Amounts billed to customers to recover federal universal service contribution obligations should be

attributed as either interstate or international revenues, as appropriate, on Line 116 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 (b) and (c), respectively. Total revenues entered in column (a)

include revenues billed for intrastate service even though intrastate revenues are not reported separately on

the Form 499-Q.

If interstate and international revenues cannot be determined directly from corporate books of account or

subsidiary records, filers provide on the Worksheet good-faith estimates of these figures. Good-faith

estimates must be based on information that is current for the filing period. Information supporting good-

faith estimates must be made available to either the FCC, data collection agent, or to the Administrator upon

request. For convenience, calculated interstate and international revenue amounts that are greater than one

thousand dollars may be rounded to the nearest thousand dollars. Enter zero dollars in column (b) or

See Universal Service Order, 12 FCC Rcd at 9173, para. 7788776 (1997) (citing 47 CFR § 36.154(a)).

For example, to the extent that a contributor’s tariff filing (or equivalent) indicates that a non-traffic sensitive

charge is for interstate access, then revenues for such charge (or a portion thereof) must be allocated to interstate

revenues for USF reporting purposes.

Instructions For Fcc Form 499-Q - Telecommunications Reporting Worksheet - 2017 Page 14

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