Instructions For Fcc Form 499-Q - Telecommunications Reporting Worksheet

represent the portion of gross billed revenues that the contributor reasonably expects will not be collected.

Filers that use the accrual method of accounting should use the percentage of billed revenues that they

recognize currently as a reserve for uncollectibles in their books of accounts. Filers that use the cash

method of accounting should base this percentage on a comparison of actual collections and billed

revenues, with the periods chosen to allow for the average delay between when services are billed and

when payments are received. The amounts shown on Line 120 should be the amounts on Line 119

reduced by the percentage of uncollectibles.

Filers will be billed based on the amounts reported on Line 120. Any revisions to these amounts must be

filed within 45 calendar days. No adjustments to billings will be made during the quarter to reflect actual

levels of billed service and actual collection rates. The Administrator will use the actual revenue data

provided by contributors on the FCC Form 499-A to perform annual true-ups to the quarterly projected

revenue data submitted by contributors during the prior calendar year.

As necessary, the administrator

will then refund or collect from contributors any over-payments or under-payments. If the combined

quarterly projected revenues reported by a contributor are greater than those reported on its annual

revenue report (FCC Form 499-A), then a refund will be provided to the contributor based on an average

of the two lowest contribution factors for the year. If the combined quarterly projected revenues reported

by a contributor are less than those reported on its annual revenue report (FCC Form 499-A), then the

administrator will collect the difference from the contributor using an average of the two highest

contribution factors from that year.

Block 4: Certification.

Line 121 – Filers may use the box in Line 121 to request nondisclosure of the revenue information

contained on the Telecommunications Reporting Worksheet. By checking this box, the officer of the

company signing the Worksheet certifies that the information contained on the Worksheet is privileged or

confidential commercial or financial information and that disclosure of such information would likely cause

substantial harm to the competitive position of the company filing the Worksheet. This box may be checked

in lieu of submitting a separate request for confidentiality pursuant to section 0.459 of the Commission's

rules.

All decisions regarding disclosure of company-specific information will be made by the

Commission. The Commission regularly makes publicly available the names (and Block 1 and 2 contact

information) of the entities that file the Telecommunications Reporting Worksheet.

Lines 122 through 126 – An officer of the reporting entity must examine the data provided in the

Telecommunications Reporting Worksheet and certify that the information provided therein is accurate and

that projections provided therein represent good faith estimates based on company procedures and policies.

An officer is a person who occupies a position specified in the corporate by-laws (or partnership agreement),

and would typically be president, vice president for operations, vice president for finance, comptroller,

treasurer, or a comparable position. If the reporting entity is a sole proprietorship, the owner must sign the

certification. The signature on Line 122 must be in ink unless you are a company officer who has

previously filed a signed paper form, in which case you may certify your form online.

(Continued from previous page)

Standards Board (FASB) is currently the primary authority to establish GAAP for all companies. Carriers subject to

the Uniform System of Accounts would derive this figure from the amount recorded in Account 5301, Uncollectible

Revenue - Telecommunications.

See Telecommunications Reporting Worksheet, FCC Form 499-A, OMB 3060-0855 (FCC Form 499-A).

47 CFR § 0.459. See also Examination of Current Policy Concerning the Treatment of Confidential Information

Submitted to the Commission, GC Docket No. 96-55, Report and Order, 13 FCC Rcd 24816 (1998) (listing the

showings required in a request that information be withheld and stating that the Commission may defer action on such

requests until a formal request for public inspection has been made).

Instructions For Fcc Form 499-Q - Telecommunications Reporting Worksheet - 2017 Page 19

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