82 FR 59971 - Comprehensive Review of the Uniform System of Accounts, Jurisdictional Separations and Referral to the Federal-State Joint Board

FEDERAL COMMUNICATIONS COMMISSION

Federal Register Volume 82, Issue 241 (December 18, 2017)

Page Range		59971-59972
FR Document		2017-26942

In this document, the Commission announces that the Office of Management and Budget (OMB) has approved, for a period of three years, information requirements associated with the Commission's Order, FCC 17-15. In this Order, the Commission minimized the compliance burdens imposed by the Uniform System of Accounts (USOA) on price cap and rate- of-return telephone companies, while ensuring that the Commission retains access to the information it needs to fulfill its regulatory duties. This document is consistent with the Order, which stated that the Commission would publish a document in the Federal Register announcing the effective date of the rules.

Federal Register, Volume 82 Issue 241 (Monday, December 18, 2017)

[Federal Register Volume 82, Number 241 (Monday, December 18, 2017)]
[Rules and Regulations]
[Pages 59971-59972]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-26942]


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FEDERAL COMMUNICATIONS COMMISSION

47 CFR Parts 1 and 32

[WC Docket No. 14-130, CC Docket No. 80-286; FCC 17-15]


Comprehensive Review of the Uniform System of Accounts, 
Jurisdictional Separations and Referral to the Federal-State Joint 
Board

AGENCY: Federal Communications Commission.

ACTION: Final rule; announcement of effective date.

-----------------------------------------------------------------------

SUMMARY: In this document, the Commission announces that the Office of 
Management and Budget (OMB) has approved, for a period of three years, 
information requirements associated with the Commission's Order, FCC 
17-15. In this Order, the Commission minimized the compliance burdens 
imposed by the Uniform System of Accounts (USOA) on price cap and rate-
of-return telephone companies, while ensuring that the Commission 
retains access to the information it needs to fulfill its regulatory 
duties. This document is consistent with the Order, which stated that 
the Commission would publish a document in the Federal Register 
announcing the effective date of the rules.

DATES: The amendments to 47 CFR 1.1409(g) and 32.1, published on May 4, 
2017 at 82 FR 20833, are effective January 1, 2018.

FOR FURTHER INFORMATION CONTACT: Robin Cohn, Pricing Policy Division, 
Wireline Competition Bureau, at (202) 418-2747, or email: 
[email protected].

SUPPLEMENTARY INFORMATION: This document announces that, on December 3, 
2017 OMB approved, for a period of three years, the information 
collection requirements contained in the Commission's Part 32 Order, WC 
Docket No. 14-130, CC Docket No. 80-286, FCC 17-15. The OMB Number is 
3060-1247. The Commission publishes this document as an announcement of 
the effective date of the rules. If you have any comments on the burden 
estimates listed below, or how the Commission can improve the 
collections and reduce any burdens caused thereby, please contact 
Nicole Ongele, Federal Communications Commission, Room 1-A620, 445 12th 
Street SW, Washington, DC 20554. Please include the OMB Control Number, 
3060-1247, in your correspondence. The Commission will also accept your 
comments via email at [email protected].
    To request materials in accessible formats for people with 
disabilities (Braille, large print, electronic files, audio format), 
send an email to [email protected] or call the Consumer and Governmental 
Affairs Bureau at (202) 418-0530 (voice), (202) 418-0432 (TTY).

Synopsis

    As required by the Paperwork Reduction Act of 1995 (44 U.S.C. 
3507), the FCC is notifying the public that it received OMB approval on 
December 3, 2017, for the information collection requirements contained 
in the Commission's rules at 47 CFR 1.791; 1.1409(g); 32.1; 32.3; 
32.11; 32.26; 32.101(c); 32.103; 32.2000(a)(4), (b)(1), (b)(2)(iii), 
(c)(2)(x), (e)(8), (f)(2)(iii), and (j); 32.2110; 32.2210; 32.2230; 
32.2310; 32.2410; 32.2680; 32.2682(c); 32.2690(b); 32.3000; 32.3400(a);

[[Page 59972]]

32.3999; 32.4999(f) and (n); 32.5000; 32.5200; 32.5999(g); 32.6110; 
32.6120; 32.6230; 32.6310; 32.6410; 32.6510; 32.6530; 32.6560; 32.6610; 
32.6620; 32.6999; 32.7200; 32.9000; 65.810; and 65.820(d).
    Under 5 CFR part 1320, an agency may not conduct or sponsor a 
collection of information unless it displays a current, valid OMB 
Control Number.
    No person shall be subject to any penalty for failing to comply 
with a collection of information subject to the Paperwork Reduction Act 
that does not display a current, valid OMB Control Number. The OMB 
Control Number is 3060-1247.
    The foregoing notice is required by the Paperwork Reduction Act of 
1995, Public Law 104-13, October 1, 1995, and 44 U.S.C. 3507.
    The total annual reporting burdens and costs for the respondents 
are as follows:
    OMB Control Number: 3060-1247.
    OMB Approval Date: December 3, 2017.
    OMB Expiration Date: December 31, 2020.
    Title: Part 32 Uniform System of Accounts.
    Form Number: N/A. Respondents: Business or other for-profit 
entities.
    Number of Respondents and Responses: 1,176 respondents; 2,458 
responses.
    Estimated Time per Response: 20-40 hours.
    Frequency of Response: One-time, on occasion, and annual reporting 
requirements; recordkeeping requirements.
    Obligation to Respond: Required to obtain or retain benefits. 
Statutory authority for this information collection is contained in 
sections 10, 201, 219 through 220, 224, 254(k), 272(e)(3), and 403 of 
the Communications Act of 1934, as amended, 47 U.S.C. 160, 201, 219-
220, 224, 254(k), 272(e)(3), and 403.
    Total Annual Burden: 103,240 hours.
    Total Annual Cost: No cost.
    Privacy Impact Assessment: No impact(s).
    Nature and Extent of Confidentiality: Respondents are not being 
asked to submit confidential information to the Commission. If the 
Commission requests respondents to submit information which respondents 
believe is confidential, respondents may request confidential treatment 
of such information under 47 CFR 0.459 of the Commission's rules.
    Needs and Uses: On February 24, 2017, the Commission released the 
Part 32 Order, WC Docket No. 14-130, CC Docket No. 80-286, FCC 17-15, 
which minimized the compliance burdens imposed by Uniform System of 
Accounts (USOA) on price cap and rate-of-return companies, while 
ensuring that the Commission retains access to the information it needs 
to fulfill its regulatory duties.
    The Commission consolidated Class A and Class B accounts by 
eliminating the current classification of carriers, which divides 
incumbent LECs into two classes for accounting purposes based on annual 
revenues. Carriers subject to part 32's USOA will now only be required 
to keep Class B accounts.
    Pursuant to the Part 32 Order, price cap carriers may elect to use 
generally accepted accounting principles (GAAP) for all regulatory 
purposes if they: (1) Establish an ``Implementation Rate Difference'' 
(IRD), which is the difference between pole attachment rates calculated 
under part 32 and under GAAP as of the last full year preceding the 
carrier's initial opting out of part 32 accounting requirements; and 
(2) adjust their annually-computed GAAP-based pole attachment rates by 
the IRD for a period of 12 years after the election. Alternatively, 
price cap carriers may elect to use GAAP accounting for all purposes 
other than those associated with pole attachment rates and continue to 
use the part 32 accounts and procedures applicable to pole attachment 
rates for up to 12 years.
    A price cap carrier may be required to submit pole attachment 
accounting data to the Commission for three years following the 
effective date of the rule permitting a price cap carrier to elect GAAP 
accounting. If a pole attacher informs the Commission of a suspected 
problem with pole attachment rates, the Commission will require the 
price cap carrier to file its pole attachment data for the state in 
question. This requirement may be extended for an additional three 
years, if necessary.
    The Commission reduced the accounting requirements for telephone 
companies with a continuing obligation to comply with part 32 in a 
number of areas. Telephone companies may: (1) Carry an asset at its 
purchase price when it was acquired, even if its value has increased or 
declined when it goes into regulated service; (2) reprice an asset at 
market value after a merger or acquisition consistent with GAAP; (3) 
use GAAP principles to determine Allowance-for-Funds-Used-During 
Construction; and (4) employ the GAAP standard of materiality for price 
cap carriers. Rate-of-return carriers receiving cost-based support must 
determine materiality consistent with the general materiality 
guidelines promulgated by the Auditing Standards Board.
    Price cap carriers with a continuing part 32 accounting obligation 
must maintain continuing property records necessary to track 
substantial assets and investments in an accurate, auditable manner. 
The carriers must make such property information available to the 
Commission upon request. Carriers subject to part 32 must continue to 
comply with the USOA's depreciation procedures and its rules for cost 
of removal-and-salvage accounting.

Federal Communications Commission.
Marlene H. Dortch,
Secretary, Office of the Secretary.
[FR Doc. 2017-26942 Filed 12-15-17; 8:45 am]
 BILLING CODE 6712-01-P

Federal Register / Vol. 82, No. 241 / Monday, December 18, 2017 / Rules and Regulations 59971

Business Regulatory Enforcement appropriate circuit by February 16, Dated: December 6, 2017.
Fairness Act of 1996, generally provides 2018. Filing a petition for Ken Moraff,
that before a rule may take effect, the reconsideration by the Administrator of Acting Regional Administrator, EPA New
agency promulgating the rule must this final rule does not affect the finality England.
submit a rule report, which includes a of this action for the purposes of judicial Part 52 of chapter I, title 40 of the
copy of the rule, to each House of the review nor does it extend the time Code of Federal Regulations is amended
Congress and to the Comptroller General within which a petition for judicial as follows:
of the United States. Section 804, review may be filed, and shall not
however, exempts from section 801 the postpone the effectiveness of such rule PART 52—[AMENDED]
following types of rules: Rules of or action. This action may not be
particular applicability; rules relating to ■ 1. The authority citation for part 52
challenged later in proceedings to
agency management or personnel; and continues to read as follows:
enforce its requirements. (See section
rules of agency organization, procedure, 307(b)(2).) Authority: 42 U.S.C. 7401 et seq.
or practice that do not substantially
affect the rights or obligations of non- List of Subjects in 40 CFR Part 52 Subpart UU—Vermont
agency parties. 5 U.S.C. 804(3). Because
this is a rule of particular applicability, Environmental protection, Air ■ 2. In § 52.2370, the table in paragraph
EPA is not required to submit a rule pollution control, Carbon monoxide, (e) is amended by adding an entry for
report regarding this action under Incorporation by reference, ‘‘Vermont Regional Haze Five-Year
section 801. Intergovernmental relations, Lead, Progress Report’’ at the end of the table
Nitrogen dioxide, Ozone, Particulate to read as follows:
Under section 307(b)(1) of the Clean matter, Regional haze, Reporting and
Air Act, petitions for judicial review of § 52.2370 Identification of plan.
recordkeeping requirements, Sulfur
this action must be filed in the United * * * * *
oxides, Volatile organic compounds.
States Court of Appeals for the (e) * * *

VERMONT NON-REGULATORY
Applicable State submittal
Name of non-regulatory SIP geographic or date/effective EPA approval date Explanation
provision nonattainment area date

* * * * * * *
Vermont Regional Haze Five- Statewide ............................... Submitted 2/29/2016 .............. 12/18/2017, [Insert Federal
Year Progress Report. Register citation].

[FR Doc. 2017–27214 Filed 12–15–17; 8:45 am] ensuring that the Commission retains any burdens caused thereby, please
BILLING CODE 6560–50–P access to the information it needs to contact Nicole Ongele, Federal
fulfill its regulatory duties. This Communications Commission, Room 1–
document is consistent with the Order, A620, 445 12th Street SW, Washington,
FEDERAL COMMUNICATIONS which stated that the Commission DC 20554. Please include the OMB
COMMISSION would publish a document in the Control Number, 3060–1247, in your
Federal Register announcing the correspondence. The Commission will
47 CFR Parts 1 and 32 effective date of the rules. also accept your comments via email at
DATES: The amendments to 47 CFR PRA@fcc.gov.
[WC Docket No. 14–130, CC Docket No. 80–
1.1409(g) and 32.1, published on May 4, To request materials in accessible
286; FCC 17–15]
2017 at 82 FR 20833, are effective formats for people with disabilities
Comprehensive Review of the Uniform January 1, 2018. (Braille, large print, electronic files,
System of Accounts, Jurisdictional FOR FURTHER INFORMATION CONTACT:
audio format), send an email to fcc504@
Separations and Referral to the fcc.gov or call the Consumer and
Robin Cohn, Pricing Policy Division,
Federal-State Joint Board Governmental Affairs Bureau at (202)
Wireline Competition Bureau, at (202)
418–0530 (voice), (202) 418–0432
418–2747, or email: Robin.Cohn@
AGENCY: Federal Communications (TTY).
fcc.gov.
Commission.
SUPPLEMENTARY INFORMATION: This Synopsis
ACTION: Final rule; announcement of
effective date. document announces that, on December As required by the Paperwork
3, 2017 OMB approved, for a period of Reduction Act of 1995 (44 U.S.C. 3507),
SUMMARY: In this document, the three years, the information collection the FCC is notifying the public that it
Commission announces that the Office requirements contained in the received OMB approval on December 3,
of Management and Budget (OMB) has Commission’s Part 32 Order, WC Docket 2017, for the information collection
approved, for a period of three years, No. 14–130, CC Docket No. 80–286, FCC requirements contained in the
Pmangrum on DSK3GDR082PROD with RULES

information requirements associated 17–15. The OMB Number is 3060–1247. Commission’s rules at 47 CFR 1.791;
with the Commission’s Order, FCC 17– The Commission publishes this 1.1409(g); 32.1; 32.3; 32.11; 32.26;
15. In this Order, the Commission document as an announcement of the 32.101(c); 32.103; 32.2000(a)(4), (b)(1),
minimized the compliance burdens effective date of the rules. If you have (b)(2)(iii), (c)(2)(x), (e)(8), (f)(2)(iii), and
imposed by the Uniform System of any comments on the burden estimates (j); 32.2110; 32.2210; 32.2230; 32.2310;
Accounts (USOA) on price cap and rate- listed below, or how the Commission 32.2410; 32.2680; 32.2682(c);
of-return telephone companies, while can improve the collections and reduce 32.2690(b); 32.3000; 32.3400(a);

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59972 Federal Register / Vol. 82, No. 241 / Monday, December 18, 2017 / Rules and Regulations

32.3999; 32.4999(f) and (n); 32.5000; imposed by Uniform System of Price cap carriers with a continuing
32.5200; 32.5999(g); 32.6110; 32.6120; Accounts (USOA) on price cap and rate- part 32 accounting obligation must
32.6230; 32.6310; 32.6410; 32.6510; of-return companies, while ensuring maintain continuing property records
32.6530; 32.6560; 32.6610; 32.6620; that the Commission retains access to necessary to track substantial assets and
32.6999; 32.7200; 32.9000; 65.810; and the information it needs to fulfill its investments in an accurate, auditable
65.820(d). regulatory duties. manner. The carriers must make such
Under 5 CFR part 1320, an agency The Commission consolidated Class A property information available to the
may not conduct or sponsor a collection and Class B accounts by eliminating the Commission upon request. Carriers
of information unless it displays a current classification of carriers, which subject to part 32 must continue to
current, valid OMB Control Number. divides incumbent LECs into two comply with the USOA’s depreciation
No person shall be subject to any classes for accounting purposes based procedures and its rules for cost of
penalty for failing to comply with a on annual revenues. Carriers subject to removal-and-salvage accounting.
collection of information subject to the part 32’s USOA will now only be Federal Communications Commission.
Paperwork Reduction Act that does not required to keep Class B accounts. Marlene H. Dortch,
display a current, valid OMB Control Pursuant to the Part 32 Order, price
Number. The OMB Control Number is Secretary, Office of the Secretary.
cap carriers may elect to use generally
3060–1247. [FR Doc. 2017–26942 Filed 12–15–17; 8:45 am]
accepted accounting principles (GAAP)
The foregoing notice is required by for all regulatory purposes if they: (1) BILLING CODE 6712–01–P
the Paperwork Reduction Act of 1995, Establish an ‘‘Implementation Rate
Public Law 104–13, October 1, 1995, Difference’’ (IRD), which is the
and 44 U.S.C. 3507. FEDERAL COMMUNICATIONS
difference between pole attachment COMMISSION
The total annual reporting burdens rates calculated under part 32 and under
and costs for the respondents are as GAAP as of the last full year preceding 47 CFR Parts 2 and 25
follows: the carrier’s initial opting out of part 32
OMB Control Number: 3060–1247. accounting requirements; and (2) adjust [IB Docket No. 16–408; FCC 17–122]
OMB Approval Date: December 3, their annually-computed GAAP-based
2017. Updates Concerning Non-
pole attachment rates by the IRD for a
OMB Expiration Date: December 31, Geostationary, Fixed-Satellite Service
period of 12 years after the election.
2020. Systems and Related Matters
Alternatively, price cap carriers may
Title: Part 32 Uniform System of
elect to use GAAP accounting for all AGENCY: Federal Communications
Accounts.
purposes other than those associated Commission.
Form Number: N/A. Respondents:
with pole attachment rates and continue ACTION: Final rule.
Business or other for-profit entities.
Number of Respondents and to use the part 32 accounts and
procedures applicable to pole SUMMARY: In this document, the Federal
Responses: 1,176 respondents; 2,458 Communications Commission
responses. attachment rates for up to 12 years.
A price cap carrier may be required to (Commission) adopts a regulatory
Estimated Time per Response: 20–40 framework to facilitate the delivery of
hours. submit pole attachment accounting data
to the Commission for three years broadband services through satellite
Frequency of Response: One-time, on
following the effective date of the rule constellation networks. The
occasion, and annual reporting
permitting a price cap carrier to elect Commission updates, clarifies and
requirements; recordkeeping
GAAP accounting. If a pole attacher streamlines the current rules governing
requirements.
informs the Commission of a suspected non-geostationary satellite orbit, fixed-
Obligation to Respond: Required to
problem with pole attachment rates, the satellite service systems to better reflect
obtain or retain benefits. Statutory
Commission will require the price cap current technology and promote
authority for this information collection
carrier to file its pole attachment data additional operational flexibility.
is contained in sections 10, 201, 219
through 220, 224, 254(k), 272(e)(3), and for the state in question. This DATES: Effective January 17, 2018,
403 of the Communications Act of 1934, requirement may be extended for an except the amendments to §§ 25.114,
as amended, 47 U.S.C. 160, 201, 219– additional three years, if necessary. 25.115, 25.146, and 25.164, which
220, 224, 254(k), 272(e)(3), and 403. The Commission reduced the contain information collection
Total Annual Burden: 103,240 hours. accounting requirements for telephone requirements that have not been
Total Annual Cost: No cost. companies with a continuing obligation approved by Office of Management and
Privacy Impact Assessment: No to comply with part 32 in a number of Budget (OMB). The Commission will
impact(s). areas. Telephone companies may: (1) publish a document in the Federal
Nature and Extent of Confidentiality: Carry an asset at its purchase price Register announcing such OMB
Respondents are not being asked to when it was acquired, even if its value approval and the effective date of these
submit confidential information to the has increased or declined when it goes rule amendments. The incorporation by
Commission. If the Commission into regulated service; (2) reprice an reference of certain publications listed
requests respondents to submit asset at market value after a merger or in the rule is approved by the Director
information which respondents believe acquisition consistent with GAAP; (3) of the Federal Register as of January 17,
is confidential, respondents may request use GAAP principles to determine 2018 except for the material contained
confidential treatment of such Allowance-for-Funds-Used-During in § 25.146. The Commission will
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information under 47 CFR 0.459 of the Construction; and (4) employ the GAAP publish a document in the Federal
Commission’s rules. standard of materiality for price cap Register announcing the approval date
Needs and Uses: On February 24, carriers. Rate-of-return carriers receiving of this material.
2017, the Commission released the Part cost-based support must determine FOR FURTHER INFORMATION CONTACT: Clay
32 Order, WC Docket No. 14–130, CC materiality consistent with the general DeCell, Clay.DeCell@fcc.gov, 202–418–
Docket No. 80–286, FCC 17–15, which materiality guidelines promulgated by 0803, or if concerning the information
minimized the compliance burdens the Auditing Standards Board. collections in this document, Cathy

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Document Created: 2017-12-15 23:54:53
Document Modified: 2017-12-15 23:54:53

Category		Regulatory Information
Collection		Federal Register
sudoc Class		AE 2.7: GS 4.107: AE 2.106:
Publisher		Office of the Federal Register, National Archives and Records Administration
Section		Rules and Regulations
Action		Final rule; announcement of effective date.
Dates		The amendments to 47 CFR 1.1409(g) and 32.1, published on May 4, 2017 at 82 FR 20833, are effective January 1, 2018.
Contact		Robin Cohn, Pricing Policy Division, Wireline Competition Bureau, at (202) 418-2747, or email: [email protected]
FR Citation		82 FR 59971
CFR Citation		47 CFR 1 47 CFR 32