Instructions For Fcc Form 499-Q - Telecommunications Reporting Worksheet

Exception for government, broadcasters, schools, and libraries

Certain entities are explicitly exempted from contributing directly to the universal service support

mechanisms and need not file this Worksheet. Government entities that purchase telecommunications

services in bulk on behalf of themselves, e.g., state networks for schools and libraries, are not required to file

or contribute directly to universal service. Public safety and local governmental entities licensed under

Subpart B of Part 90 of the Commission's rules are not required to file or contribute directly to universal

service. Similarly, if an entity provides interstate telecommunications exclusively to public safety or

government entities and does not offer services to others, that entity is not required to file or contribute

directly to universal service. In addition, broadcasters, non-profit schools, non-profit libraries, non-profit

colleges, non-profit universities, and non-profit health care providers are not required to file the Worksheet

or contribute directly to universal service. As explained above, these non-contributors must be treated as

end users by their underlying carriers and therefore may end up contributing indirectly as a result of pass-

through charges.

Exception for systems integrators and self providers

Systems integrators that derive less than five percent of their systems integration revenues from the resale

of telecommunications are not required to file or contribute directly to universal service. Systems

integrators are providers of integrated packages of services and products that may include the provision of

computer capabilities, interstate telecommunications services, remote data processing services, back-

office data processing, management of customer relationships with underlying carriers and vendors,

provision of telecommunications and computer equipment, equipment maintenance, help desk functions,

and other services and products. Legal entities that provide services only to themselves or to commonly-

owned affiliates need not file.

Filing by Legal Entity

Each legal entity that provides interstate telecommunications service for a fee, or that provides interstate

interconnected VoIP service, including each affiliate or subsidiary of an entity, must complete separately

and file a copy of the attached Telecommunications Reporting Worksheet, except as provided for below.

Entities that have distinct articles of incorporation, articles of formation or similar legal documents are

separate legal entities. Each affiliate or subsidiary should identify their ultimate controlling parent or entity

on Block 1 Line 105 – Affiliated Filers Name.

Consolidated filing will be permitted only if the filing entity certifies that all of the following conditions

are met:

(1)

A single entity oversees the management of the affiliated systems;

(2)

A single entity sends bills to customers and these bills identify a single entity (or trade

name) as the service provider, rather than identifying the individual legal entities;

(3)

All revenues are posted to a single general ledger;

(4)

To the extent that separate revenue and expense accounts exist, they are derived from one

consolidated set of books and the consolidated filing must cover all revenues contained in

the consolidated books;

(5)

Customers have a single point of contact;

Federal-State Joint Board on Universal Service et al, CC Docket No. 96-45 et al., Further Notice of Proposed

Rulemaking and Report and Order, 17 FCC Rcd 3752 (2002) (2002 First Contribution Methodology Order and

FNPRM).

The FCC Form 499 Filings for the consolidated filer must reflect all revenues in this general ledger.

Instructions For Fcc Form 499-Q - Telecommunications Reporting Worksheet - 2017 Page 6

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