FCC Web Documents citing 32.2114

as compiled by hallikainen.com/FccRules on 2012 01 01

• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-01-305A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-01-305A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-01-305A1.txt
  • 32.1406 Nonregulated investments. 32.1410 Other noncurrent assets. 32.1438 Deferred maintenance and retirements. Other jurisdictional assets - net. Instructions for telecommunications plant accounts. 32.2001 Telecommunications plant in service. 32.2002 Property held for future telecommunications use. 32.2003 Telecommunications plant under construction. 32.2005 Telecommunications plant adjustment 32.2006 Nonoperating plant 32.2007 Goodwill. 32.2110 Land and support assets. 32.2111 Land. 32.2112 Motor vehicles. 32.2113 Aircraft. 32.2114 Tools and other work equipment. 32.2121 Buildings. 32.2122 Furniture. 32.2123 Office equipment. 32.2124 General purpose computers. 32.2210 Central office switching. 32.2211 Non-digital switching. 32.2212 Digital electronic switching. 32.2220 Operator systems. 32.2230 Central office-transmission. 32.2231 Radio systems. 32.2232 Circuit equipment 32.2310 Information origination/termination. 32.2311 Station apparatus. 32.2321 Customer premises wiring. 32.2341 Large private branch exchanges. 32.2351 Public telephone terminal equipment 32.2362
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-04-149A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-04-149A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-04-149A1.txt
  • 32.1406 Nonregulated investments. 32.1410 Other noncurrent assets. 32.1438 Deferred maintenance and retirements. 32.1500 Other jurisdictional assets-net. 32.2000 Instructions for telecommunications plant accounts. 32.2001 Telecommunications plant in service. 32.2002 Property held for future telecommunications use. 32.2003 Telecommunications plant under construction. 32.2005 Telecommunications plant adjustment. 32.2006 Nonoperating plant. 32.2007 Goodwill. 32.2110 Land and support assets. 32.2111 Land. 32.2112 Motor vehicles. 32.2113 Aircraft. 32.2114 Tools and other work equipment. 32.2121 Buildings. 32.2122 Furniture. 32.2123 Office equipment. 32.2124 General purpose computers. 32.2210 Central office switching. 32.2211 Non-digital switching. 32.2212 Digital electronic switching. 32.2220 Operator systems. 32.2230 Central office-transmission. 32.2231 Radio systems. 32.2232 Circuit equipment 32.2310 Information origination/termination. 32.2311 Station apparatus. 32.2321 Customer premises wiring. 32.2341 Large private branch exchanges. 32.2351 Public telephone terminal equipment. 32.2362
• http://www.fcc.gov/Bureaus/Common_Carrier/Notices/1998/fcc98108.pdf http://www.fcc.gov/Bureaus/Common_Carrier/Notices/1998/fcc98108.wp
  • As stated above,32 Class A accounting is necessary to properly monitor the largest incumbent LECs because these carriers tend to offer a large volume of competitive products and services, thereby Federal Communications Commission FCC 98-108 33 See supra n. 10-17. 34 Letter dated February 19, 1998 from Porter E. Childers, USTA, to Kenneth P. Moran, FCC. See 47 C.F.R. §§ 32.2114-32.2116. 35 See Simplification of the Depreciation Prescription Process, Second Report and Order, CC Docket No. 92- 296, 9 FCC Rcd 3206 (1994). See id Appendix B. 36 47 C.F.R. §§ 36.111, 36.112. 37 47 C.F.R. §§ 32.6114-32.6116. 9 creating numerous opportunities for these largest carriers to subsidize competitive services with the revenues earned from the provision of noncompetitive services. Accordingly,
• http://www.fcc.gov/Bureaus/Common_Carrier/Orders/1999/fcc99106.pdf http://www.fcc.gov/Bureaus/Common_Carrier/Orders/1999/fcc99106.txt http://www.fcc.gov/Bureaus/Common_Carrier/Orders/1999/fcc99106.wp
  • In its December 1998 report, the Industry Analysis Division concluded that for 1997, the most recent year for which data was available, the ILECs' share of nationwide local revenue was 97 percent, a decline of only three percent from 1993. See "Local Competition Report," Industry Analysis Division, Common Carrier Bureau (December 1998). 65 ITTA Petition at 17-18. 66 47 C.F.R. 32.2114-32.2116. 67 Accounting Notice, 13 FCC Rcd at 12981-82, 14 & n.34, citing letter dated February 19, 1998 from Porter E. Childers, USTA, to Kenneth P. Moran, FCC. Federal Communications Commission FCC 99-106 16 The assets recorded in these accounts are similar in nature, have similar prescribed depreciation rates,68 and are treated identically under the jurisdictional separations rules set forth in