Instructions For Fcc Form 499-Q - Telecommunications Reporting Worksheet

column (c) if, and only if, there were no interstate or international revenues for the line for the reporting

period.

Safe Harbors -- Note that the FCC provides the following safe harbor percentages of interstate wireless

revenues associated with Lines 115, 116, 119 and 120:

37.1% of cellular and broadband PCS telecommunications revenues

12% of paging revenues

1% of analog SMR dispatch revenues

These safe harbor percentages may not be applied to universal service pass-through charges, fixed local

service revenues, or toll service charges. All filers must report the actual amount of interstate and

international revenues for these services. For example, toll charges for itemized calls appearing on

mobile telephone customer bills should be reported as intrastate, interstate or international based on the

origination and termination points of the calls.

The FCC provides the following safe harbor percentage of interstate interconnected VoIP revenues

associated with Line 115, 116, 119 and 120:

64.9% of interconnected VoIP telecommunications revenues

These safe harbor percentages may not be applied to universal service pass-through charges or other fixed

local service revenues.

Wireless telecommunications providers and interconnected VoIP providers that choose to avail

themselves of these safe harbor percentages for interstate revenues may assume that the FCC will not find

it necessary to review or question the data underlying their reported percentages. All affiliated wireless

telecommunications providers and interconnected VoIP providers must make a single election, each

quarter, whether to report actual revenues or to use the current safe harbor within the same safe harbor

category.

So, for example, if in 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.

Note: Filers should use the same methodology (traffic study or safe harbor) to report interstate and

international jurisdictions on the FCC Form 499-A as used on the FCC Form 499-Qs to forecast revenue

in each quarter of the applicable calendar year. For example, if a filer projected revenue based on a safe

harbor for the first two quarters and based on traffic studies for the final two quarters, the amounts

See Federal-State Joint Board on Universal Service et al., CC Docket No. 96-45 et al., Report and Order and

Second Further Notice of Proposed Rulemaking, 17 FCC Rcd 24952 (2002) (2002 Second Contribution

Methodology Order and FNPRM); see also Federal-State Joint Board on Universal Service, CC Docket No. 96-45,

Memorandum Opinion and Order and Further Notice of Proposed Rulemaking, 13 FCC Rcd 21252, 21258-60,

paras. 11-15 (1998) (Wireless Safe Harbor Order).

See 2006 Contribution Methodology Reform Order at 7532-33, 7545-46, paras. 25-27, 53-55.

See Federal-State Joint Board on Universal Service et al., CC Docket No. 96-45 et al., Order and Order on

Reconsideration, 18 FCC Rcd 1421, 1424-25, para. 6 (2003) (“wireless telecommunications providers are

‘affiliated’ for purposes of making the single election whether to report actual interstate telecommunications

revenues or use the applicable 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 CFR § 1.2110(c)(5).

Instructions For Fcc Form 499-Q - Telecommunications Reporting Worksheet - 2017 Page 15

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