Goto Section: 64.902 | 64.904 | Table of Contents

FCC 64.903
Revised as of April 2, 2020
Goto Year:2019 | 2021
  § 64.903   Cost allocation manuals.

   (a) Each incumbent local exchange carrier having annual revenues from
   regulated telecommunications operations that are equal to or above the
   indexed revenue threshold (as defined in § 32.9000 of this chapter)
   except mid-sized incumbent local exchange carriers is required to file
   a cost allocation manual describing how it separates regulated from
   nonregulated costs. The manual shall contain the following information
   regarding the carrier's allocation of costs between regulated and
   nonregulated activities:

   (1) A description of each of the carrier's nonregulated activities;

   (2) A list of all the activities to which the carrier now accords
   incidental accounting treatment and the justification therefor;

   (3) A chart showing all of the carrier's corporate affiliates;

   (4) A statement identifying each affiliate that engages in or will
   engage in transactions with the carrier and describing the nature,
   terms and frequency of each transaction;

   (5) A cost apportionment table showing, for each account containing
   costs incurred in providing regulated services, the cost pools with
   that account, the procedures used to place costs into each cost pool,
   and the method used to apportion the costs within each cost pool
   between regulated and nonregulated activities; and

   (6) A description of the time reporting procedures that the carrier
   uses, including the methods or studies designed to measure and allocate
   non-productive time.

   (b) Each carrier shall ensure that the information contained in its
   cost allocation manual is accurate. Carriers must update their cost
   allocation manuals at least annually, except that changes to the cost
   apportionment table and to the description of time reporting procedures
   must be filed at the time of implementation. Annual cost allocation
   manual updates shall be filed on or before the last working day of each
   calendar year. Proposed changes in the description of time reporting
   procedures, the statement concerning affiliate transactions, and the
   cost apportionment table must be accompanied by a statement quantifying
   the impact of each change on regulated operations. Changes in the
   description of time reporting procedures and the statement concerning
   affiliate transactions must be quantified in $100,000 increments at the
   account level. Changes in cost apportionment tables must be quantified
   in $100,000 increments at the cost pool level. The Chief, Wireline
   Competition Bureau may suspend any such changes for a period not to
   exceed 180 days, and may thereafter allow the change to become
   effective or prescribe a different procedure.

   (c) The Commission may by order require any other communications common
   carrier to file and maintain a cost allocation manual as provided in
   this section.

   [ 57 FR 4375 , Feb. 5, 1992, as amended at  59 FR 46358 , Sept. 8, 1994;  61 FR 50246 , Sept. 25, 1996;  62 FR 39779 , July 24, 1997;  65 FR 16335 , Mar.
   28, 2000;  67 FR 5702 , Feb. 6, 2002;  67 FR 13229 , Mar. 21, 2002]

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Goto Section: 64.902 | 64.904

Goto Year: 2019 | 2021
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