83 FR 10817 - Comprehensive Review of the Uniform System of Accounts; Jurisdictional Separations and Referral to the Federal-State Joint Board
FEDERAL COMMUNICATIONS COMMISSION Federal Register Volume 83, Issue 49 (March 13, 2018)
Federal Register Volume 83, Issue 49 (March 13, 2018)
| Page Range | 10817-10822 | |
| FR Document | 2018-04563 |
[Federal Register Volume 83, Number 49 (Tuesday, March 13, 2018)] [Proposed Rules] [Pages 10817-10822] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2018-04563] [[Page 10817]] ======================================================================= ----------------------------------------------------------------------- FEDERAL COMMUNICATIONS COMMISSION 47 CFR Part 36 [WC Docket No. 14-130, CC Docket No. 14-130; FCC 18-22] Comprehensive Review of the Uniform System of Accounts; Jurisdictional Separations and Referral to the Federal-State Joint Board AGENCY: Federal Communications Commission. ACTION: Proposed rule. ----------------------------------------------------------------------- SUMMARY: In this document, the Federal Communications Commission (Commission) seeks comment on its proposal to adopt recommendations from the Federal-State Joint Board on Jurisdictional Separations and to amend the Part 36 jurisdictional separations rules accordingly. Acknowledging the implications that reforms adopted in the Part 32 Reform Order would have on the Part 36 rules, the Commission referred to the Federal-State Joint Board on Jurisdictional Separations (Joint Board) consideration of how and when to modify Part 36 to ensure that it is consistent with the Part 32 reforms. The Joint Board issued its Recommended Decision in October 2017. The Commission proposes to adopt each of the Joint Board's recommendations using, with minor exceptions, the amendment language the Joint Board suggested, and seeks comment on these proposals. DATES: Comments are due on or before April 12, 2018. Reply comments are due on or before April 27, 2018. If you anticipate that you will be submitting comments, but find it difficult to do so within the period of time allowed by this document, you should advise the contact listed below as soon as possible. ADDRESSES: You may submit comments, identified by WC Docket Nos. 17- 287, 11-42, and 09-197, by any of the following methods:Federal eRulemaking Portal: http://www.regulations.gov. Follow the instructions for submitting comments. Federal Communications Commission's website: http://fjallfoss.fcc.gov/ecfs2/. Follow the instructions for submitting comments. People with Disabilities: Contact the Commission to request reasonable accommodations (accessible format documents, sign language interpreters, CART, etc.) by email: [email protected] or phone: (202) 418-0530 or TTY: (202) 418-0432. For detailed instructions for submitting comments and additional information on the rulemaking process, see the SUPPLEMENTARY INFORMATION section of this document. FOR FURTHER INFORMATION CONTACT: Edward Krachmer, Pricing Policy Division, Wireline Competition Bureau, at (202) 418-1540 or via email at [email protected]. SUPPLEMENTARY INFORMATION: This is a summary of the Commission's Notice of Proposed Rulemaking, FCC 18-22, released February 22, 2018. For a full text copy of this document please go to the following internet Address: https://www.fcc.gov/document/fcc-proposes-adopt-separations-joint-boards-recommendations. I. Introduction 1. In the Notice of Proposed Rulemaking (NPRM), the Commission takes steps to harmonize its rules regarding jurisdictional separations to reflect the Commission's actions in February 2017 to reduce and eliminate unnecessary accounting rules. Today, the Commission furthers its goal of updating and modernizing the Commission's rules to minimize outdated compliance burdens on carriers and to free up scarce resources that can accordingly be used to expand modern networks that bring economic opportunity, job creation and civic engagement to all Americans. 2. In the Part 32 Reform Order, the Commission amended its Part 32 Uniform System of Accounts (USOA) to streamline or eliminate rules that had outlived their utility. Recognizing that those amendments had implications for its Part 36 jurisdictional separations rules, the Commission referred to the Federal-State Joint Board on Jurisdictional Separations (Joint Board) consideration of how and when the Part 36 rules should be modified to reflect the reforms adopted in the Part 32 Reform Order. The Commission asked the Joint Board to consider how the Part 32 reforms ``impact Part 36 and consequently the rule changes necessary to ensure the jurisdictional separations rules are consistent'' with changes to Part 32. The Commission also asked that the Joint Board ``prepare a recommended decision . . . regarding how and when the Commission's jurisdictional separations rules should be modified to reflect the issues in the referral.'' The Joint Board released its Recommended Decision on October 27, 2017. 3. In this NPRM, the Commission proposes to adopt each of the Joint Board's recommendations and to amend the Part 36 rules consistent with those recommendations. The Commission invites comment on these proposals. II. Background 4. Jurisdictional separations are the third step in a four-step regulatory process used to establish tariffed rates for interstate and intrastate regulated services for incumbent local exchange carriers (LECs). First, carriers record their costs into various accounts in accordance with the USOA prescribed by Part 32 of the Commission's rules. Second, carriers divide the costs in these accounts between regulated and nonregulated activities in accordance with Part 64 of the Commission's rules. This division ensures that the costs of nonregulated activities will not be recovered in regulated interstate service rates. Third, carriers separate the regulated costs between the intrastate and interstate jurisdictions in accordance with the Commission's Part 36 separations rules. This process begins with the carriers assigning regulated costs to various investment and expense categories. In certain instances, carriers further disaggregate costs among service categories. Finally, carriers apportion the interstate regulated costs among the interexchange services and rate elements that form the cost basis for their exchange access tariffs. Carriers subject to rate-of-return regulation perform this apportionment in accordance with Part 69 of the Commission's rules. 5. Historically, Part 32 divided incumbent LECs into two classes for accounting purposes based on an incumbent LEC's annual regulated revenues: Class A incumbent LECs (currently those with regulated annual revenues equal to or greater than $157 million) and Class B incumbent LECs (currently those with less than $157 million in annual regulated revenues). Part 32 required Class A carriers to create and maintain substantially more accounts than it required from smaller Class B carriers. In all but one case, Class A carrier accounts could be grouped into sets that were represented by single Class B carrier accounts--that is, such Class A accounts consolidated into, or ``rolled up'' into Class B accounts. 6. The reforms adopted in the Part 32 Reform Order include the elimination of Part 32's distinction between Class A and Class B incumbent LECs. Under the new rules, effective January 1, 2018, all carriers subject to Part 32 are required to keep only the less onerous Class B accounts. 7. At the request of the Commission, the Joint Board considered the impact of the Part 32 reforms on the Part 36 rules and released a recommended decision. In the Recommended Decision, the Joint [[Page 10818]] Board recommends removing all of the provisions in the Part 36 rules that deal with Class A accounts, allowing former Class A carriers (carriers with revenue equal to or greater than $157 million for calendar year 2016) to select between the former Class A and former Class B procedures for apportioning general support facilities costs, and making certain stylistic and typographical corrections to the Part 36 rules. III. Discussion 8. The Commission proposes to adopt each of the Joint Board's recommendations and to amend the Part 36 rules using, with minor exceptions, the language the Joint Board suggests. The Commission invites comment on these proposals. The Commission also welcomes comment on whether it should make other changes to the Part 36 rules to harmonize them with the changes the Commission made to Part 32 in the Part 32 Reform Order. 9. First, the Commission proposes to adopt the Joint Board's recommendation to remove from its Part 36 rules all the provisions that deal with Class A accounts, because carriers are no longer be required to keep such accounts since the revised Part 32 rules took effect on January 1, 2018. Under this approach, the Commission proposes to: (a) Delete references to Class A accounts and the phrase ``Class B accounts'' in Part 32 rules that contain parallel references to Class A accounts and the Class B accounts into which they roll up; (b) delete references to current-year account balances and modify references to Class A carriers in other Part 36 rules; and (c) delete references to Class A accounts in sections 36.501 and 36.505 of the rules. The Commission seeks comment on this proposal as well as on whether there is a different approach it should take in harmonizing the Part 36 rules with the newly amended Part 32 rules. 10. Second, the Commission proposes to amend section 36.112, which concerns the apportionment of general support facilities costs. As the Joint Board observes, this is the only Part 36 rule that provides different separations procedures for Class A and Class B carriers. Consistent with the Joint Board's recommendation, the Commission proposes to allow former Class A carriers (carriers with revenue equal to or greater than $157 million for calendar year 2016) to select between these two procedures in apportioning their general support facilities costs. The Commission seeks comment on permitting such selections. The Commission also seeks comment on whether each carrier should be permitted to make an election only one time or be allowed to change the approach it takes over time. What are the practical consequences of permitting carriers to make such elections? 11. Additionally, consistent with the Joint Board's recommendations, the Commission's proposed rule changes include certain stylistic and typographical corrections to the Part 36 rules. For example, the Commission proposes to correct a spelling error in section 36.126(b) and to hyphenate the adjective ``twelve month'' throughout Part 36. In addition to adopting these corrections, are there other ministerial corrections that the Commission should make to those rules? 12. The Commission also seeks comment on the timing for making these changes to its Part 36 rules. The changes to its Part 32 rules took effect January 1, 2018. Should the Commission make harmonizing changes to its Part 36 rules as soon as practicable, as the Joint Board recommends? Should the Commission make changes effective January 1, 2019? The Commission asks commenters to explain the implications of different effective dates for any changes it makes to harmonize its Part 36 rules with its newly revised Part 32 rules. IV. Procedural Matters A. Comment Filing Procedures 13. Pursuant to sections 1.415 and 1.419 of the Commission's rules, 47 CFR 1.415, 1.419, interested parties may file comments and reply comments on or before the dates indicated on the first page of this document. Comments may be filed using the Commission's Electronic Comment Filing System (ECFS). See Electronic Filing of Documents in Rulemaking Proceedings, 63 FR 24121 (1998). Electronic Filers: Comments may be filed electronically using the internet by accessing the ECFS: http://apps.fcc.gov/ecfs/. Paper Filers: Parties who choose to file by paper must file an original and one copy of each filing. If more than one docket or rulemaking number appears in the caption of this proceeding, filers must submit two additional copies for each additional docket or rulemaking number. Filings can be sent by hand or messenger delivery, by commercial overnight courier, or by first-class or overnight U.S. Postal Service mail. All filings must be addressed to the Commission's Secretary, Office of the Secretary, Federal Communications Commission. All hand-delivered or messenger-delivered paper filings for the Commission's Secretary must be delivered to FCC Headquarters at 445 12th St. SW, Room TW-A325, Washington, DC 20554. The filing hours are 8:00 a.m. to 7:00 p.m. All hand deliveries must be held together with rubber bands or fasteners. Any envelopes and boxes must be disposed of before entering the building. Commercial overnight mail (other than U.S. Postal Service Express Mail and Priority Mail) must be sent to 9050 Junction Drive, Annapolis Junction, MD 20701. U.S. Postal Service first-class, Express, and Priority mail must be addressed to 445 12th Street SW, Washington DC 20554. People with Disabilities: 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 & Governmental Affairs Bureau at 202-418-0530 (voice), 202- 418-0432 (tty). B. Ex Parte Presentations 14. The proceeding this FNPRM initiates shall be treated as a ``permit-but-disclose'' proceeding in accordance with the Commission's ex parte rules. Persons making ex parte presentations must file a copy of any written presentation or a memorandum summarizing any oral presentation within two business days after the presentation (unless a different deadline applicable to the Sunshine period applies). Persons making oral ex parte presentations are reminded that memoranda summarizing the presentation must (1) list all persons attending or otherwise participating in the meeting at which the ex parte presentation was made, and (2) summarize all data presented and arguments made during the presentation. If the presentation consisted in whole or in part of the presentation of data or arguments already reflected in the presenter's written comments, memoranda or other filings in the proceeding, the presenter may provide citations to such data or arguments in his or her prior comments, memoranda, or other filings (specifying the relevant page and/or paragraph numbers where such data or arguments can be found) in lieu of summarizing them in the memorandum. Documents shown or given to Commission staff during ex parte meetings are deemed to be written ex parte presentations and must be filed consistent with rule 1.1206(b). In proceedings governed by rule 1.49(f) or for which the Commission has made available a method of electronic filing, written ex parte presentations and memoranda [[Page 10819]] summarizing oral ex parte presentations, and all attachments thereto, must be filed through the electronic comment filing system available for that proceeding, and must be filed in their native format (e.g., .doc, .xml, .ppt, searchable .pdf). Participants in this proceeding should familiarize themselves with the Commission's ex parte rules. C. Paperwork Reduction Act 15. This document does not contain proposed information collection(s) subject to the Paperwork Reduction Act of 1995 (PRA), Public Law 104-13. In addition, therefore, it does not contain any new or modified information collection burden for small business concerns with fewer than 25 employees, pursuant to the Small Business Paperwork Relief Act of 2002, Public Law 107-198, see 44 U.S.C. 3506(c)(4). D. Initial Regulatory Flexibility Act Analysis 16. As required by the Regulatory Flexibility Act of 1980 (RFA), the Commission has prepared an Initial Regulatory Flexibility Analysis (IRFA) for this Notice of Proposed Rulemaking, of the possible significant economic impact on small entities of the policies and rules addressed in this document. The IRFA is set forth in Appendix C. Written public comments are requested on this IRFA. Comments must be identified as responses to the IRFA and must be filed by the deadlines for comments on the NPRM indicated on the first page of this document. The Commission's Consumer and Governmental Affairs Bureau, Reference Information Center, will send a copy of this Notice of Proposed Rulemaking, including the IRFA, to the Chief Counsel for Advocacy of the Small Business Administration (SBA). V. Initial Regulatory Flexibility Analysis 17. As required by the Regulatory Flexibility Act of 1980, as amended (RFA), the Commission has prepared this Initial Regulatory Flexibility Analysis (IRFA) of the possible significant economic impact on small entities by the proposals in this Notice of Proposed Rulemaking (Notice). Written public comments are requested on this IRFA. Comments must be identified as responses to the IRFA and must be filed by the deadlines for comments and reply comments on the Notice provided above. The Commission will send a copy of the Notice, including this IRFA, to the Chief Counsel for Advocacy of the Small Business Administration (SBA). In addition, the Notice and the IRFA (or summaries thereof) will be published in the Federal Register. A. Need for, and Objectives of, the Proposed Rules 18. In the Part 32 Reform Order, the Commission amended its Part 32 Uniform System of Accounts (USOA) to streamline or eliminate rules that had outlived their utility. Recognizing that those amendments had implications for its Part 36 jurisdictional separations rules, the Commission referred to the Federal-State Joint Board on Jurisdictional Separations (Joint Board) consideration of how and when the Part 36 rules should be modified to reflect the reforms adopted in the Part 32 Reform Order. The Commission asked the Joint Board to consider how those reforms ``impact Part 36 and consequently the rule changes necessary to ensure the jurisdictional separations rules are consistent'' with changes to Part 32. The Commission also asked that the Joint Board ``prepare a recommended decision . . . regarding how and when the Commission's jurisdictional separations rules should be modified to reflect the issues in the referral.'' The Joint Board released its Recommended Decision on October 27, 2017. In this Notice of Proposed Rulemaking (Notice), the Commission invites comment on that Recommended Decision and, in particular, on the proposed amendments to the Part 36 rules recommended by the Joint Board. The purpose of those proposed amendments is to ensure that the Part 36 rules are consistent with the amendments to the Part 32 rules adopted in the Part 32 Reform Order. B. Legal Basis 19. The legal basis for the Notice of Proposed Rulemaking is contained in sections 1, 2, 4(i), 201-205, 215, 218, 220, and 410 of the Communications Act of 1934, as amended. C. Description and Estimate of the Number of Small Entities to Which Rules May Apply 20. The RFA directs agencies to provide a description of, and, where feasible, an estimate of the number of small entities that may be affected by the proposed rules, if adopted. The RFA generally defines the term ``small entity'' as having the same meaning as the terms ``small business,'' ``small organization,'' and ``small governmental jurisdiction.'' In addition, the term ``small business'' has the same meaning as the term ``small business concern'' under the Small Business Act. A ``small business concern'' is one which: (1) Is independently owned and operated; (2) is not dominant in its field of operation; and (3) satisfies any additional criteria established by the Small Business Administration (SBA). Nationwide, there are a total of approximately 27.9 million small businesses, according to the SBA. 21. Incumbent Local Exchange Carriers. Neither the Commission nor the SBA has developed a small business size standard specifically for providers of incumbent local exchange services. The closest applicable size standard under the SBA rules is for Wired Telecommunications Carriers. Under the SBA definition, a carrier is small if it has 1,500 or fewer employees. According to the FCC's Telephone Trends Report data, 1,307 incumbent local exchange carriers (LECs) reported that they were engaged in the provision of local exchange services. Of these 1,307 carriers, an estimated 1,006 have 1,500 or fewer employees and 301 have more than 1,500 employees. Consequently, the Commission estimates that most incumbent LECs are small entities that may be affected by the rules and policies adopted herein. 22. The Commission has included small incumbent LECs in this RFA analysis. As noted above, a ``small business'' under the RFA is one that, inter alia, meets the pertinent small business size standard (e.g., a telephone communications business having 1,500 or fewer employees), and ``is not dominant in its field of operation.'' The SBA's Office of Advocacy contends that, for RFA purposes, small incumbent LECs are not dominant in their field of operation because any such dominance is not ``national'' in scope. Because the Commission's proposals concerning the Part 36 rules will affect all incumbent LECs, some entities employing 1,500 or fewer employees may be affected by the proposals made in this Notice. The Commission has therefore included small incumbent LECs in this RFA analysis, although it emphasizes that this RFA action has no effect on the Commission's analyses and determinations in other, non-RFA contexts. The Commission notes, however, that proposals in the Notice are focused on incumbent LECs with regulated annual revenues equal to or above $157 million, a group that excludes many small incumbent LECs. D. Description of Projected Reporting, Recordkeeping, and Other Compliance Requirements 23. None. [[Page 10820]] E. Steps Taken To Minimize Significant Economic Impact on Small Entities, and Significant Alternatives Considered 24. The RFA requires an agency to describe any significant alternatives that it has considered in reaching its proposed approach, which may include (among others) the following four alternatives: (1) The establishment of differing compliance and reporting requirements or timetables that take into account the resources available to small entities; (2) the clarification, consolidation, or simplification of compliance or reporting requirements under the rule for small entities; (3) the use of performance, rather than design, standards; and (4) an exemption from coverage of the rule, or part thereof, for small entities. 25. As discussed above, the purpose of the proposals in this Notice is to ensure that the Part 36 rules are consistent with the amendments to the Part 32 rules adopted in the Part 32 Reform Order. The Commission seeks comment on the effects its proposals would have on small entities, and whether any rules that it adopts should apply differently to small entities. The Commission requests commenters to consider the costs and burdens of possible rule amendments on small incumbent LECs and whether such amendments would disproportionately affect specific types of carriers or ratepayers. 26. The Commission believes that the proposed rules would ease the administrative burden of regulatory compliance for incumbent LECs, including any small incumbent LECs those rules might affect. The Part 32 Reform Order reduced the number of Part 32 accounts that incumbent LECs with regulated annual revenues equal to or above $157 million are required to keep, and the proposed amendments to Part 36 would carry forward those reductions into the jurisdictional separations process. If those amendments can be said to have any effect under the RFA, it is to reduce a regulatory compliance burden for small incumbent LECs. F. Federal Rules That May Duplicate, Overlap, or Conflict With the Proposed Rules 27. None. VI. Ordering Clauses 28. Accordingly, it is ordered that, pursuant to the authority contained in sections 1, 2, 4(i), 201-205, 215, 218, 220, and 410 of the Communications Act of 1934, as amended, 47 U.S.C. 151, 152, 154(i), 201-205, 215, 218, 220, 410, this Notice of Proposed Rulemaking is adopted. 29. It is further ordered that the Commission's Consumer and Governmental Affairs Bureau, Reference Information Center, shall send a copy of this Notice of Proposed Rulemaking, including the Initial Regulatory Flexibility Analysis, to the Chief Counsel for Advocacy of the Small Business Administration. List of Subjects in 47 CFR Part 36 Communications common carriers; Reporting and recordkeeping requirements; Telephone; Uniform system of accounts. Federal Communications Commission. Marlene H. Dortch, Secretary, Office of the Secretary. Proposed Rules For the reasons discussed in the preamble, the Federal Communications Commission proposes to amend 47 CFR part 36 as follows: PART 36--JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 0 1. The authority citation for part 36 continues to read as follows: Authority: 47 U.S.C. 151, 154(i) and (j), 205, 221(c), 254, 303(r), 403, 410, and 1302 unless otherwise noted. 0 2. Revise Sec. 36.112 to read as follows: Sec. 36.112 Apportionment procedure. (a) The costs of the general support facilities of local exchange carriers that had annual revenues from regulated telecommunications operations equal to or greater than $157 million for calendar year 2016 are apportioned among the operations on the basis of one of the following, at the election of the local exchange carrier: (1) The separation of the costs of the combined Big Three Expenses which include the following accounts: Plant Specific Expenses Central Office Switching Expenses--Account 6210 Operators Systems Expenses--Account 6220 Central Office Transmission Expenses--Account 6230 Information Origination/Termination Expenses--Account 6310 Cable and Wire Facilities Expenses--Account 6410 Plant Non-Specific Expenses Network Operations Expenses--Account 6530 Customer Operations Expenses Marketing--Account 6610 Services--Account 6620; or (2) The separation of the costs of Central Office Equipment, Information Origination/Termination Equipment, and Cable and Wire Facilities, combined. (b) The costs of the general support facilities of local exchange carriers that had annual revenues from regulated telecommunications operations less than $157 million for calendar year 2016 are apportioned among the operations on the basis of the separation of the costs of Central Office Equipment, Information Origination/Termination Equipment, and Cable and Wire Facilities, combined. Sec. 36.121 [Amended] 0 3. Amend Sec. 36.121 as follows: 0 a. Revise paragraph (a); and 0 b. In paragraph (c)(1)(i), remove ``130 volt'' and add, in its place, ``130-volt''. The revision reads as follows: Sec. 36.121 General. (a) The costs of central office equipment are carried in the following accounts: Central Office Switching Account--2210. Operator Systems Account--2220. Central Office--Transmission Account--2230. * * * * * Sec. [thinsp]36.124 [Amended] 0 4. Amend Sec. 36.124 as follows: 0 a. In paragraph (a), remove ``Accounts 2210, 2211, and 2212'' and add, in its place, ``Account 2210''. 0 b. In paragraph (c), remove ``assign the average balances of Accounts 2210, 2211, and 2212'' and add, in its place, ``assign the average balance of Account 2210''; and remove ``assignment of the average balances of Accounts 2210, 2211, and 2212,'' and add, in its place, ``assignment of the average balance of Account 2210 (or, if Accounts 2211 and 2212 were required to be maintained at the applicable time, the average balances of Accounts 2211 and 2212)''. Sec. [thinsp]36.125 [Amended] 0 5. Amend Sec. 36.125 as follows: 0 a. In paragraph (a), remove ``Accounts 2210, 2211, and 2212'' and add, in its place, ``Account 2210''; remove ``e.g. transmitters,'' and add, in its place, ``e.g., transmitters,''; remove ``directors'' and, add in its place, ``directors,''; and remove ``e.g. switching'' and add, in its place, ``e.g., switching''. [[Page 10821]] 0 b. In paragraph (h), remove ``assign the average balances of Accounts 2210, 2211, and 2212'' and add, in its place, ``assign the average balance of Account 2210''; and remove ``assignment of the average balances of Accounts 2210, 2211, and 2212,'' and add, in its place, ``assignment of the average balance of Account 2210 (or, if Accounts 2211 and 2212 were required to be maintained at the applicable time, the average balances of Accounts 2211 and 2212)''. Sec. [thinsp]36.126 [Amended] 0 6. Amend Sec. 36.126 as follows: 0 a. In paragraph (a), remove ``Accounts 2230 through 2232 respectively'' and add, in its place, ``Account 2230''. 0 b. In the introductory text of paragraph (b), remove ``equiment'' and add, in its place, ``equipment''. 0 c. In paragraphs (b)(5) and (6), remove ``assign the average balances of Accounts 2230 through 2232'' and add, in its place, ``assign the average balance of Account 2230''; and remove ``assignment of the average balances of Accounts 2230 through 2232'' and add, in its place, ``assignment of the average balance of Account 2230 (or, if Accounts 2231 and 2232 were required to be maintained at the applicable time, the average balances of Accounts 2231 and 2232)''. Sec. 36.154 [Amended] 0 7. Amend Sec. [thinsp]36.154 by removing ``jurisdication'' and adding, in its place, ``jurisdiction''. Sec. [thinsp]36.201 [Amended] 0 8. Amend Sec. 36.201 as follows: 0 a. Redesignate paragraph (a) as an undesignated paragraph; and 0 b. In the table, remove ``(Class B telephone companies); Basic area revenue--Account 5001 (Class A telephone companies)''. Sec. [thinsp]36.211 [Amended] 0 9. Amend Sec. 36.211 as follows: 0 a. Redesignate paragraph (a) as an undesignated paragraph; and 0 b. In the table: 0 i. Remove ``Basic local service revenue (Class B telephone companies)'' and add, in its place, ``Basic Local Service Revenue''; and 0 ii. Remove the entry ``Basic Area Revenue (Class A telephone companies)''. 0 10. Amend Sec. 36.212 by revising the section heading to read as follows: Sec. [thinsp]36.212 Basic local services revenue--Account 5000. * * * * * Sec. [thinsp]36.301 [Amended] 0 11. Amend Sec. 36.301 as follows: 0 a. Redesignate paragraph (a) as an undesignated paragraph; and 0 b. In the table: 0 i. Remove ``(Class B Telephone Companies); Accounts 6112, 6113, 6114, 6121, 6122, 6123, and 6124 (Class A Telephone Companies)''; 0 ii. Remove ``Accounts 6210, 6220, 6230 (Class B Telephone Companies); Accounts 6211, 6212, 6220, 6231, and 6232 (Class A Telephone Companies)'' and add, in its place, ``Accounts 6210, 6220, and 6230''; 0 iii. Remove ``(Class B Telephone Companies); Accounts 6311, 6341, 6351, and 6362 (Class A Telephone Companies)''; 0 iv. Remove ``(Class B Telephone Companies); Accounts 6411, 6421, 6422, 6423, 6424, 6426, 6431, and 6441 (Class A Telephone Companies)''; 0 v. Remove ``(Class B Telephone Companies); Accounts 6511 and 6512 (Class A Telephone Companies)''; 0 vi. Remove ``(Class B Telephone Companies); Accounts 6531, 6532, 6533, 6534, and 6535 (Class A Telephone Companies)''; 0 vii. Remove ``(Class B Telephone Companies); Accounts 6611 and 6613 (Class A Telephone Companies)''; 0 viii. Remove ``Local Bus. Office'' and add, in its place, ``Local Business Office''; and 0 ix. Remove ``(Class B Telephone Companies); Accounts 7210, 7220, 7230, 7240, and 7250 (Class A Telephone Companies)''. Sec. [thinsp]36.302 [Amended] 0 12. Amend Sec. 36.302 in the introductory text to paragraph (c)(1) and in paragraph (c)(1)(i), by removing ``SRC'' and adding, in its place, ``SRCs''. 0 13. Amend Sec. 36.310 by revising paragraph (a) to read as follows: Sec. [thinsp]36.310 General. (a) Plant specific operations expenses include the following accounts: Network Support Expenses. Account 6110 General Support Expenses. Account 6120 Central Office Switching Expenses. Account 6210 Operator System Expenses. Account 6220 Central Office Transmission Expenses. Account 6230 Information Origination/Termination Expenses. Account 6310 Cable and Wire Facilities Expenses. Account 6410 * * * * * 0 14. Amend Sec. 36.311 by revising the section heading to read as follows: Sec. [thinsp]36.311 Network Support/General Support Expenses-- Accounts 6110 and 6120. * * * * * 0 15. Amend Sec. 36.321 as follows: 0 a. Revise the section heading; 0 b. Remove, from the table in paragraph (a), ``(Class B telephone companies); Accounts 6211 and 6212 (Class A telephone companies)'' and ``(Class B telephone companies); Accounts 6231 and 6232 (Class A telephone companies)''; and 0 c. Remove, from paragraph (b), ``equipment. Accounts'' and adding, in its place, ``equipment--Accounts''. The revision reads as follows: Sec. [thinsp]36.321 Central office expenses--Accounts 6210, 6220, and 6230. * * * * * 0 16. Amend Sec. 36.331 by revising the section heading to read as follows: Sec. [thinsp]36.331 Information origination/termination expenses-- Account 6310. * * * * * 0 17. Amend Sec. 36.341 by revising the section heading to read as follows: Sec. [thinsp]36.341 Cable and wire facilities expenses--Account 6410. * * * * * Sec. [thinsp]36.351 [Amended] 0 18. Amend Sec. 36.351 as follows: 0 a. Redesignate paragraph (a) as an undesignated paragraph; and 0 b. In the table: 0 i. Remove ``(Class B telephone companies); Accounts 6511 and 6512 (Class A telephone companies)''; and 0 ii. Remove ``(Class B telephone companies); Accounts 6531, 6532, 6533, 6534, and 6535 (Class A telephone companies)''. 0 19. Amend Sec. 36.352 by revising the section heading to read as follows: Sec. [thinsp]36.352 Other property plant and equipment expenses-- Account 6510. * * * * * 0 20. Amend Sec. 36.353 by revising the section heading to read as follows: Sec. [thinsp]36.353 Network operations expenses--Account 6530. * * * * * Sec. [thinsp]36.371 [Amended] 0 21. Amend Sec. 36.371 in the table by removing ``(Class B telephone companies); Accounts 6611 and 6613 (Class A telephone companies)''. 0 22. Amend Sec. 36.372 by revising the section heading to read as follows: Sec. [thinsp]36.372 Marketing--Account 6610. * * * * * [[Page 10822]] Sec. [thinsp]36.375 [Amended] 0 23. Amend Sec. 36.375 in paragraphs (b)(4) and (5), by removing ``through (4)'' and adding, in its place, ``through (3)''. Sec. [thinsp]36.392 [Amended] 0 24. Amend Sec. 36.392(c) as follows: 0 a. Remove ``(Class B Telephone Companies); Accounts 6211 and 6212 (Class A Telephone Companies)''; 0 b. Remove ``(Class B Telephone Companies); Accounts 6231 and 6232 (Class A Telephone Companies)''; 0 c. Remove ``(Class B Telephone Companies); Accounts 6311, 6341, 6351, and 6362 (Class A Telephone Companies)''; 0 d. Remove ``(Class B Telephone Companies); Accounts 6411, 6421, 6422, 6423, 6424, 6426, 6431, and 6441 (Class A Telephone Companies)''; 0 e. Remove ``(Class B Telephone Companies); Accounts 6531, 6532, 6533, 6534, and 6535 (Class A Telephone Companies)'' and 0 f. Remove ``(Class B Telephone Companies); Accounts 6611 and 6613 (Class A Telephone Companies)''. 0 25. Amend Sec. 36.411 as follows: 0 a. Revise the section heading; 0 b. Redesignate paragraph (a) as an undesignated paragraph 0 c. Revise the final entry in the list. The revisions read as follows: Sec. [thinsp]36.411 Operating taxes--Account 7200. * * * * * Provision for Deferred Operating Income Taxes 0 26. Amend Sec. 36.501 as follows: Sec. [thinsp]36.501 [Amended] Remove ``(Class B Telephone Companies); Account 3410 (Class A Telephone Companies)''. 0 27. Amend Sec. 36.505 as follows: 0 a. Revise the section heading; 0 b. Redesignate paragraph (a) as an undesignated paragraph. The revision reads as follows: Sec. [thinsp]36.505 Accumulated amortization--Tangible--Account 3400. Sec. Sec. 36.3, 36.123, 36.124(c) and (d); 36.125(h) and (i); 36.126(b)(5) and (6); 36.126(c)(4), (e)(4), and (f)(2); 36.141(c); 36.142(c); 36.152(d); 36.157(b); 36.191(d); 36.374(b); 36.375(b)(4); 36.377 introductory text and (a)(1)(ix), (2)(vii), (3)(vii), (4)(vii), (5)(vii), and (6)(vii); 36.378(b)(1); 36.379(b)(1); 36.380(d) and (e); 36.381(c); and 36.382(a) [Amended] 0 28. Remove the term ``twelve-month'' and add in its place ``twelve- month'' in: 0 a. Sec. Sec. 36.3(a) and (b); 0 b. Sec. Sec. 36.123(a)(5) and (6); 0 c. Sec. Sec. 36.124(c) and (d); 0 d. Sec. Sec. 36.125(h) and (i); 0 e. Sec. 36.126(b)(5) and (6); 0 f. Sec. Sec. 36.126(c)(4), (e)(4), and (f)(2); 0 g. Sec. 36.141(c); 0 h. Sec. 36.142(c); 0 i. Sec. 36.152(d); 0 j. Sec. 36.157(b); 0 k. Sec. 36.191(d); 0 l. Sec. 36.374(b); 0 m. Sec. 36.375(b)(4); 0 n. Sec. Sec. 36.377 introductory text and (a)(1)(ix), (2)(vii), (3)(vii), (4)(vii), (5)(vii), and (6)(vii); 0 o Sec. 36.378(b)(1); 0 p. Sec. 36.379(b)(1); 0 q. Sec. Sec. 36.380(d) and (e); 0 r. Sec. 36.381(c); and 0 s. Sec. 36.382(a). [FR Doc. 2018-04563 Filed 3-12-18; 8:45 am] BILLING CODE 6712-01-P
![Federal Register / Vol. 83, No. 49 / Tuesday, March 13, 2018 / Proposed Rules 10817
FEDERAL COMMUNICATIONS see the SUPPLEMENTARY INFORMATION II. Background
COMMISSION section of this document. 4. Jurisdictional separations are the
FOR FURTHER INFORMATION CONTACT: third step in a four-step regulatory
47 CFR Part 36 Edward Krachmer, Pricing Policy process used to establish tariffed rates
[WC Docket No. 14–130, CC Docket No. 14– Division, Wireline Competition Bureau, for interstate and intrastate regulated
130; FCC 18–22] at (202) 418–1540 or via email at services for incumbent local exchange
edward.krachmer@fcc.gov. carriers (LECs). First, carriers record
Comprehensive Review of the Uniform SUPPLEMENTARY INFORMATION: This is a their costs into various accounts in
System of Accounts; Jurisdictional summary of the Commission’s Notice of accordance with the USOA prescribed
Separations and Referral to the Proposed Rulemaking, FCC 18–22, by Part 32 of the Commission’s rules.
Federal-State Joint Board released February 22, 2018. For a full Second, carriers divide the costs in
AGENCY: Federal Communications text copy of this document please go to these accounts between regulated and
Commission. the following internet Address: https:// nonregulated activities in accordance
ACTION: Proposed rule. www.fcc.gov/document/fcc-proposes- with Part 64 of the Commission’s rules.
adopt-separations-joint-boards- This division ensures that the costs of
SUMMARY: In this document, the Federal recommendations. nonregulated activities will not be
Communications Commission recovered in regulated interstate service
(Commission) seeks comment on its I. Introduction
rates. Third, carriers separate the
proposal to adopt recommendations 1. In the Notice of Proposed regulated costs between the intrastate
from the Federal-State Joint Board on Rulemaking (NPRM), the Commission and interstate jurisdictions in
Jurisdictional Separations and to amend takes steps to harmonize its rules accordance with the Commission’s Part
the Part 36 jurisdictional separations regarding jurisdictional separations to 36 separations rules. This process
rules accordingly. Acknowledging the reflect the Commission’s actions in begins with the carriers assigning
implications that reforms adopted in the February 2017 to reduce and eliminate regulated costs to various investment
Part 32 Reform Order would have on the unnecessary accounting rules. Today, and expense categories. In certain
Part 36 rules, the Commission referred the Commission furthers its goal of instances, carriers further disaggregate
to the Federal-State Joint Board on updating and modernizing the costs among service categories. Finally,
Jurisdictional Separations (Joint Board) Commission’s rules to minimize carriers apportion the interstate
consideration of how and when to outdated compliance burdens on regulated costs among the interexchange
modify Part 36 to ensure that it is carriers and to free up scarce resources services and rate elements that form the
consistent with the Part 32 reforms. The that can accordingly be used to expand cost basis for their exchange access
Joint Board issued its Recommended modern networks that bring economic tariffs. Carriers subject to rate-of-return
Decision in October 2017. The opportunity, job creation and civic regulation perform this apportionment
Commission proposes to adopt each of engagement to all Americans. in accordance with Part 69 of the
the Joint Board’s recommendations 2. In the Part 32 Reform Order, the Commission’s rules.
using, with minor exceptions, the Commission amended its Part 32 5. Historically, Part 32 divided
amendment language the Joint Board Uniform System of Accounts (USOA) to incumbent LECs into two classes for
suggested, and seeks comment on these streamline or eliminate rules that had accounting purposes based on an
proposals. outlived their utility. Recognizing that incumbent LEC’s annual regulated
DATES: Comments are due on or before those amendments had implications for revenues: Class A incumbent LECs
April 12, 2018. Reply comments are due its Part 36 jurisdictional separations (currently those with regulated annual
on or before April 27, 2018. If you rules, the Commission referred to the revenues equal to or greater than $157
anticipate that you will be submitting Federal-State Joint Board on million) and Class B incumbent LECs
comments, but find it difficult to do so Jurisdictional Separations (Joint Board) (currently those with less than $157
within the period of time allowed by consideration of how and when the Part million in annual regulated revenues).
this document, you should advise the 36 rules should be modified to reflect Part 32 required Class A carriers to
contact listed below as soon as possible. the reforms adopted in the Part 32 create and maintain substantially more
ADDRESSES: You may submit comments, Reform Order. The Commission asked accounts than it required from smaller
identified by WC Docket Nos. 17–287, the Joint Board to consider how the Part Class B carriers. In all but one case,
11–42, and 09–197, by any of the 32 reforms ‘‘impact Part 36 and Class A carrier accounts could be
following methods: consequently the rule changes necessary grouped into sets that were represented
• Federal eRulemaking Portal: http:// to ensure the jurisdictional separations by single Class B carrier accounts—that
www.regulations.gov. Follow the rules are consistent’’ with changes to is, such Class A accounts consolidated
instructions for submitting comments. Part 32. The Commission also asked that into, or ‘‘rolled up’’ into Class B
• Federal Communications the Joint Board ‘‘prepare a accounts.
Commission’s website: http:// recommended decision . . . regarding 6. The reforms adopted in the Part 32
fjallfoss.fcc.gov/ecfs2/. Follow the how and when the Commission’s Reform Order include the elimination of
instructions for submitting comments. jurisdictional separations rules should Part 32’s distinction between Class A
• People with Disabilities: Contact the be modified to reflect the issues in the and Class B incumbent LECs. Under the
Commission to request reasonable referral.’’ The Joint Board released its new rules, effective January 1, 2018, all
amozie on DSK30RV082PROD with PROPOSALS
accommodations (accessible format Recommended Decision on October 27, carriers subject to Part 32 are required
documents, sign language interpreters, 2017. to keep only the less onerous Class B
CART, etc.) by email: FCC504@fcc.gov 3. In this NPRM, the Commission accounts.
or phone: (202) 418–0530 or TTY: (202) proposes to adopt each of the Joint 7. At the request of the Commission,
418–0432. Board’s recommendations and to amend the Joint Board considered the impact of
For detailed instructions for the Part 36 rules consistent with those the Part 32 reforms on the Part 36 rules
submitting comments and additional recommendations. The Commission and released a recommended decision.
information on the rulemaking process, invites comment on these proposals. In the Recommended Decision, the Joint
VerDate Sep<11>2014 16:40 Mar 12, 2018 Jkt 244001 PO 00000 Frm 00009 Fmt 4702 Sfmt 4702 E:\FR\FM\13MRP1.SGM 13MRP1](https://thefederalregister.org/doc/83_FR_10866/page/1.svg)
![10820 Federal Register / Vol. 83, No. 49 / Tuesday, March 13, 2018 / Proposed Rules
E. Steps Taken To Minimize Significant this Notice of Proposed Rulemaking is Plant Non-Specific Expenses
Economic Impact on Small Entities, and adopted. Network Operations Expenses—
Significant Alternatives Considered 29. It is further ordered that the Account 6530
24. The RFA requires an agency to Commission’s Consumer and
Governmental Affairs Bureau, Reference Customer Operations Expenses
describe any significant alternatives that
it has considered in reaching its Information Center, shall send a copy of Marketing—Account 6610
proposed approach, which may include this Notice of Proposed Rulemaking, Services—Account 6620; or
(among others) the following four including the Initial Regulatory (2) The separation of the costs of
alternatives: (1) The establishment of Flexibility Analysis, to the Chief Central Office Equipment, Information
differing compliance and reporting Counsel for Advocacy of the Small Origination/Termination Equipment,
requirements or timetables that take into Business Administration. and Cable and Wire Facilities,
account the resources available to small List of Subjects in 47 CFR Part 36 combined.
entities; (2) the clarification, (b) The costs of the general support
Communications common carriers; facilities of local exchange carriers that
consolidation, or simplification of
Reporting and recordkeeping had annual revenues from regulated
compliance or reporting requirements
requirements; Telephone; Uniform telecommunications operations less
under the rule for small entities; (3) the
system of accounts. than $157 million for calendar year
use of performance, rather than design,
standards; and (4) an exemption from Federal Communications Commission. 2016 are apportioned among the
coverage of the rule, or part thereof, for Marlene H. Dortch, operations on the basis of the separation
small entities. of the costs of Central Office Equipment,
Secretary, Office of the Secretary.
Information Origination/Termination
25. As discussed above, the purpose
Proposed Rules Equipment, and Cable and Wire
of the proposals in this Notice is to
For the reasons discussed in the Facilities, combined.
ensure that the Part 36 rules are
consistent with the amendments to the preamble, the Federal Communications § 36.121 [Amended]
Part 32 rules adopted in the Part 32 Commission proposes to amend 47 CFR ■ 3. Amend § 36.121 as follows:
Reform Order. The Commission seeks part 36 as follows: ■ a. Revise paragraph (a); and
comment on the effects its proposals ■ b. In paragraph (c)(1)(i), remove ‘‘130
would have on small entities, and PART 36—JURISDICTIONAL volt’’ and add, in its place, ‘‘130-volt’’.
whether any rules that it adopts should SEPARATIONS PROCEDURES; The revision reads as follows:
apply differently to small entities. The STANDARD PROCEDURES FOR
SEPARATING § 36.121 General.
Commission requests commenters to
consider the costs and burdens of TELECOMMUNICATIONS PROPERTY (a) The costs of central office
possible rule amendments on small COSTS, REVENUES, EXPENSES, equipment are carried in the following
incumbent LECs and whether such TAXES AND RESERVES FOR accounts:
amendments would disproportionately TELECOMMUNICATIONS COMPANIES Central Office Switching Account—
affect specific types of carriers or 2210.
■ 1. The authority citation for part 36 Operator Systems Account—2220.
ratepayers.
continues to read as follows: Central Office—Transmission
26. The Commission believes that the
proposed rules would ease the Authority: 47 U.S.C. 151, 154(i) and (j), Account—2230.
administrative burden of regulatory 205, 221(c), 254, 303(r), 403, 410, and 1302 * * * * *
compliance for incumbent LECs, unless otherwise noted.
§ 36.124 [Amended]
including any small incumbent LECs ■ 2. Revise § 36.112 to read as follows: ■ 4. Amend § 36.124 as follows:
those rules might affect. The Part 32 ■ a. In paragraph (a), remove ‘‘Accounts
Reform Order reduced the number of § 36.112 Apportionment procedure.
2210, 2211, and 2212’’ and add, in its
Part 32 accounts that incumbent LECs (a) The costs of the general support
place, ‘‘Account 2210’’.
with regulated annual revenues equal to facilities of local exchange carriers that ■ b. In paragraph (c), remove ‘‘assign the
or above $157 million are required to had annual revenues from regulated average balances of Accounts 2210,
keep, and the proposed amendments to telecommunications operations equal to 2211, and 2212’’ and add, in its place,
Part 36 would carry forward those or greater than $157 million for calendar ‘‘assign the average balance of Account
reductions into the jurisdictional year 2016 are apportioned among the 2210’’; and remove ‘‘assignment of the
separations process. If those operations on the basis of one of the average balances of Accounts 2210,
amendments can be said to have any following, at the election of the local 2211, and 2212,’’ and add, in its place,
effect under the RFA, it is to reduce a exchange carrier: ‘‘assignment of the average balance of
regulatory compliance burden for small (1) The separation of the costs of the Account 2210 (or, if Accounts 2211 and
incumbent LECs. combined Big Three Expenses which 2212 were required to be maintained at
include the following accounts: the applicable time, the average
F. Federal Rules That May Duplicate,
Overlap, or Conflict With the Proposed Plant Specific Expenses balances of Accounts 2211 and 2212)’’.
Rules Central Office Switching Expenses— § 36.125 [Amended]
27. None. Account 6210 ■ 5. Amend § 36.125 as follows:
amozie on DSK30RV082PROD with PROPOSALS
Operators Systems Expenses—Account ■ a. In paragraph (a), remove ‘‘Accounts
VI. Ordering Clauses 6220 2210, 2211, and 2212’’ and add, in its
28. Accordingly, it is ordered that, Central Office Transmission Expenses— place, ‘‘Account 2210’’; remove ‘‘e.g.
pursuant to the authority contained in Account 6230 transmitters,’’ and add, in its place,
sections 1, 2, 4(i), 201–205, 215, 218, Information Origination/Termination ‘‘e.g., transmitters,’’; remove ‘‘directors’’
220, and 410 of the Communications Expenses—Account 6310 and, add in its place, ‘‘directors,’’; and
Act of 1934, as amended, 47 U.S.C. 151, Cable and Wire Facilities Expenses— remove ‘‘e.g. switching’’ and add, in its
152, 154(i), 201–205, 215, 218, 220, 410, Account 6410 place, ‘‘e.g., switching’’.
VerDate Sep<11>2014 16:40 Mar 12, 2018 Jkt 244001 PO 00000 Frm 00012 Fmt 4702 Sfmt 4702 E:\FR\FM\13MRP1.SGM 13MRP1](https://thefederalregister.org/doc/83_FR_10866/page/4.svg)
![Federal Register / Vol. 83, No. 49 / Tuesday, March 13, 2018 / Proposed Rules 10821
■ b. In paragraph (h), remove ‘‘assign ■ a. Redesignate paragraph (a) as an § 36.311 Network Support/General
the average balances of Accounts 2210, undesignated paragraph; and Support Expenses—Accounts 6110 and
2211, and 2212’’ and add, in its place, ■ b. In the table:
6120.
‘‘assign the average balance of Account ■ i. Remove ‘‘(Class B Telephone * * * * *
2210’’; and remove ‘‘assignment of the Companies); Accounts 6112, 6113, 6114, ■ 15. Amend § 36.321 as follows:
average balances of Accounts 2210, 6121, 6122, 6123, and 6124 (Class A ■ a. Revise the section heading;
2211, and 2212,’’ and add, in its place, Telephone Companies)’’; ■ b. Remove, from the table in
‘‘assignment of the average balance of ■ ii. Remove ‘‘Accounts 6210, 6220, paragraph (a), ‘‘(Class B telephone
Account 2210 (or, if Accounts 2211 and 6230 (Class B Telephone Companies); companies); Accounts 6211 and 6212
2212 were required to be maintained at Accounts 6211, 6212, 6220, 6231, and (Class A telephone companies)’’ and
the applicable time, the average 6232 (Class A Telephone Companies)’’ ‘‘(Class B telephone companies);
balances of Accounts 2211 and 2212)’’. and add, in its place, ‘‘Accounts 6210, Accounts 6231 and 6232 (Class A
§ 36.126 [Amended]
6220, and 6230’’; telephone companies)’’; and
■ iii. Remove ‘‘(Class B Telephone ■ c. Remove, from paragraph (b),
■ 6. Amend § 36.126 as follows:
Companies); Accounts 6311, 6341, 6351, ‘‘equipment. Accounts’’ and adding, in
■ a. In paragraph (a), remove ‘‘Accounts
and 6362 (Class A Telephone its place, ‘‘equipment—Accounts’’.
2230 through 2232 respectively’’ and
Companies)’’; The revision reads as follows:
add, in its place, ‘‘Account 2230’’.
■ iv. Remove ‘‘(Class B Telephone
■ b. In the introductory text of § 36.321 Central office expenses—
paragraph (b), remove ‘‘equiment’’ and Companies); Accounts 6411, 6421, 6422,
Accounts 6210, 6220, and 6230.
add, in its place, ‘‘equipment’’. 6423, 6424, 6426, 6431, and 6441 (Class
A Telephone Companies)’’; * * * * *
■ c. In paragraphs (b)(5) and (6), remove
■ v. Remove ‘‘(Class B Telephone ■ 16. Amend § 36.331 by revising the
‘‘assign the average balances of
Companies); Accounts 6511 and 6512 section heading to read as follows:
Accounts 2230 through 2232’’ and add,
in its place, ‘‘assign the average balance (Class A Telephone Companies)’’; § 36.331 Information origination/
of Account 2230’’; and remove ■ vi. Remove ‘‘(Class B Telephone termination expenses—Account 6310.
‘‘assignment of the average balances of Companies); Accounts 6531, 6532, 6533, * * * * *
Accounts 2230 through 2232’’ and add, 6534, and 6535 (Class A Telephone
■ 17. Amend § 36.341 by revising the
in its place, ‘‘assignment of the average Companies)’’;
section heading to read as follows:
balance of Account 2230 (or, if ■ vii. Remove ‘‘(Class B Telephone
Accounts 2231 and 2232 were required Companies); Accounts 6611 and 6613 § 36.341 Cable and wire facilities
to be maintained at the applicable time, (Class A Telephone Companies)’’; expenses—Account 6410.
the average balances of Accounts 2231 ■ viii. Remove ‘‘Local Bus. Office’’ and * * * * *
and 2232)’’. add, in its place, ‘‘Local Business
Office’’; and § 36.351 [Amended]
§ 36.154 [Amended] ■ ix. Remove ‘‘(Class B Telephone ■ 18. Amend § 36.351 as follows:
■ 7. Amend § 36.154 by removing Companies); Accounts 7210, 7220, 7230, ■ a. Redesignate paragraph (a) as an
‘‘jurisdication’’ and adding, in its place, 7240, and 7250 (Class A Telephone undesignated paragraph; and
‘‘jurisdiction’’. Companies)’’. ■ b. In the table:
§ 36.201 [Amended] ■ i. Remove ‘‘(Class B telephone
§ 36.302 [Amended]
■ 8. Amend § 36.201 as follows: companies); Accounts 6511 and 6512
■ 12. Amend § 36.302 in the (Class A telephone companies)’’; and
■ a. Redesignate paragraph (a) as an introductory text to paragraph (c)(1) and
undesignated paragraph; and ■ ii. Remove ‘‘(Class B telephone
in paragraph (c)(1)(i), by removing companies); Accounts 6531, 6532, 6533,
■ b. In the table, remove ‘‘(Class B ‘‘SRC’’ and adding, in its place, ‘‘SRCs’’.
telephone companies); Basic area 6534, and 6535 (Class A telephone
■ 13. Amend § 36.310 by revising
revenue—Account 5001 (Class A companies)’’.
paragraph (a) to read as follows: ■ 19. Amend § 36.352 by revising the
telephone companies)’’.
§ 36.310 General. section heading to read as follows:
§ 36.211 [Amended]
(a) Plant specific operations expenses § 36.352 Other property plant and
■ 9. Amend § 36.211 as follows:
include the following accounts: equipment expenses—Account 6510.
■ a. Redesignate paragraph (a) as an
undesignated paragraph; and Network Support Expenses. Account * * * * *
■ b. In the table: 6110 ■ 20. Amend § 36.353 by revising the
■ i. Remove ‘‘Basic local service General Support Expenses. Account section heading to read as follows:
revenue (Class B telephone companies)’’ 6120
§ 36.353 Network operations expenses—
and add, in its place, ‘‘Basic Local Central Office Switching Expenses.
Account 6530.
Service Revenue’’; and Account 6210
■ ii. Remove the entry ‘‘Basic Area Operator System Expenses. Account * * * * *
Revenue (Class A telephone 6220 § 36.371 [Amended]
companies)’’. Central Office Transmission Expenses.
■ 10. Amend § 36.212 by revising the
■ 21. Amend § 36.371 in the table by
Account 6230
amozie on DSK30RV082PROD with PROPOSALS
section heading to read as follows: removing ‘‘(Class B telephone
Information Origination/Termination companies); Accounts 6611 and 6613
§ 36.212 Basic local services revenue—
Expenses. Account 6310 (Class A telephone companies)’’.
Account 5000. Cable and Wire Facilities Expenses. ■ 22. Amend § 36.372 by revising the
Account 6410 section heading to read as follows:
* * * * *
* * * * *
§ 36.301 [Amended] ■ 14. Amend § 36.311 by revising the § 36.372 Marketing—Account 6610.
■ 11. Amend § 36.301 as follows: section heading to read as follows: * * * * *
VerDate Sep<11>2014 16:40 Mar 12, 2018 Jkt 244001 PO 00000 Frm 00013 Fmt 4702 Sfmt 4702 E:\FR\FM\13MRP1.SGM 13MRP1](https://thefederalregister.org/doc/83_FR_10866/page/5.svg)
![10822 Federal Register / Vol. 83, No. 49 / Tuesday, March 13, 2018 / Proposed Rules
§ 36.375 [Amended] ■ c. Revise the final entry in the list. ■ a. §§ 36.3(a) and (b);
■ 23. Amend § 36.375 in paragraphs The revisions read as follows: ■ b. §§ 36.123(a)(5) and (6);
(b)(4) and (5), by removing ‘‘through
§ 36.411 Operating taxes—Account 7200. ■ c. §§ 36.124(c) and (d);
(4)’’ and adding, in its place, ‘‘through
(3)’’. * * * * * ■ d. §§ 36.125(h) and (i);
§ 36.392 [Amended] Provision for Deferred Operating ■ e. § 36.126(b)(5) and (6);
■ 24. Amend § 36.392(c) as follows: Income Taxes ■ f. §§ 36.126(c)(4), (e)(4), and (f)(2);
■ a. Remove ‘‘(Class B Telephone ■ 26. Amend § 36.501 as follows: ■ g. § 36.141(c);
Companies); Accounts 6211 and 6212
(Class A Telephone Companies)’’; § 36.501 [Amended] ■ h. § 36.142(c);
■ b. Remove ‘‘(Class B Telephone Remove ‘‘(Class B Telephone ■ i. § 36.152(d);
Companies); Accounts 6231 and 6232 Companies); Account 3410 (Class A
■ j. § 36.157(b);
(Class A Telephone Companies)’’; Telephone Companies)’’.
■ c. Remove ‘‘(Class B Telephone ■ 27. Amend § 36.505 as follows: ■ k. § 36.191(d);
Companies); Accounts 6311, 6341, 6351, ■ a. Revise the section heading; ■ l. § 36.374(b);
and 6362 (Class A Telephone ■ b. Redesignate paragraph (a) as an
■ m. § 36.375(b)(4);
Companies)’’; undesignated paragraph.
■ d. Remove ‘‘(Class B Telephone The revision reads as follows: ■ n. §§ 36.377 introductory text and
Companies); Accounts 6411, 6421, 6422, (a)(1)(ix), (2)(vii), (3)(vii), (4)(vii),
6423, 6424, 6426, 6431, and 6441 (Class § 36.505 Accumulated amortization— (5)(vii), and (6)(vii);
Tangible—Account 3400.
A Telephone Companies)’’; ■ o § 36.378(b)(1);
■ e. Remove ‘‘(Class B Telephone §§ 36.3, 36.123, 36.124(c) and (d); 36.125(h)
Companies); Accounts 6531, 6532, 6533, ■ p. § 36.379(b)(1);
and (i); 36.126(b)(5) and (6); 36.126(c)(4),
6534, and 6535 (Class A Telephone (e)(4), and (f)(2); 36.141(c); 36.142(c); ■ q. §§ 36.380(d) and (e);
Companies)’’ and 36.152(d); 36.157(b); 36.191(d); 36.374(b); ■ r. § 36.381(c); and
■ f. Remove ‘‘(Class B Telephone 36.375(b)(4); 36.377 introductory text and
Companies); Accounts 6611 and 6613 (a)(1)(ix), (2)(vii), (3)(vii), (4)(vii), (5)(vii), and ■ s. § 36.382(a).
(Class A Telephone Companies)’’. (6)(vii); 36.378(b)(1); 36.379(b)(1); [FR Doc. 2018–04563 Filed 3–12–18; 8:45 am]
■ 25. Amend § 36.411 as follows: 36.380(d) and (e); 36.381(c); and
BILLING CODE 6712–01–P
■ a. Revise the section heading; 36.382(a) [Amended]
■ b. Redesignate paragraph (a) as an ■ 28. Remove the term ‘‘twelve-month’’
undesignated paragraph and add in its place ‘‘twelve-month’’ in:
amozie on DSK30RV082PROD with PROPOSALS
VerDate Sep<11>2014 16:40 Mar 12, 2018 Jkt 244001 PO 00000 Frm 00014 Fmt 4702 Sfmt 9990 E:\FR\FM\13MRP1.SGM 13MRP1](https://thefederalregister.org/doc/83_FR_10866/page/6.svg)
Document Created: 2018-03-13 01:56:43
Document Modified: 2018-03-13 01:56:43
| 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 | Proposed Rules | |
| Action | Proposed rule. | |
| Dates | Comments are due on or before April 12, 2018. Reply comments are due on or before April 27, 2018. If you anticipate that you will be submitting comments, but find it difficult to do so within the period of time allowed by this document, you should advise the contact listed below as soon as possible. | |
| Contact | Edward Krachmer, Pricing Policy Division, Wireline Competition Bureau, at (202) 418-1540 or via email at [email protected] | |
| FR Citation | 83 FR 10817 |
2025 Federal Register | Disclaimer | Privacy Policy
USC | CFR | eCFR