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INTRODUCTION  S9- ` bx1.` ` On September 14, 1994, the Village of Glen Ellyn ("the Village") petitioned the  S- xCommission to review the FCC Form 1220 cost of service showingBS {Oy- xZЍ See Third Order on Reconsideration in MM Docket Nos. 92266 and 92262 (Third Recon. Order), 9 FCC  xRcd 4316, 433839 (1994). The Commission recognized that some local franchising authorities may have resources  xand personnel sufficient to conduct a review of the ratesetting justification based on the benchmark approach but  x;not to examine and review a cost of service showing. The Commission also understood that this concern may have  xYdiscouraged certification by many local franchising authorities. Therefore, it established procedures under which the  xCommission, if requested by the local franchising authority in a petition for special relief under Section 76.7 of the  xkCommission's rules, will issue a ruling that makes cost of service determinations for the BST. 47 C.F.R.  76.933(d). filed by the abovereferenced operator  S- x=("Operator") seeking to justify its Basic Service Tier ("BST") rate. S yO[- x-Ѝ In accordance with 47 C.F.R.  76.910, on October 4, 1993 the Village of Glen Ellyn filed FCC Form 328  x,with the Commission requesting certification to regulate the BST rate. The Village of Glen Ellyn also served a copy  xof FCC Form 328 on Operator which served as notification to Operator of the Village's intention to regulate the BST rate.  The Commission granted the City's  S- xrequest on March 11, 1996 and agreed to review Operator's cost of service showing for the BST rate.Z S yO#- xЍ The Village asserted that it lacked adequately trained personnel necessary to conduct the cost of service  {O#- xreview. See Letter, dated September 14, 1994, from David Cox, Assistant to the Village Administrator, to the Federal Communications Commission. The Commission granted the Village's request on March 11, 1996.  xOn March 6, 1995, a complaint was filed against the March 1, 1995 cable programming service tier  xk("CPST") rate charged by Operator in the community referenced above. In this order, we will review"q0*''IIo"  xyOperator's FCC Form 1220 to determine the reasonableness of Operator's BST rates, effective August 1, 1994, and CPST rates, effective March 1, 1995.  S- ` Ex2.` ` Under the Communications Act,ج {O-ԍ Communications Act, Section 623(c), as amended, 47 U.S.C. Section 543(c)(3) (1996). the Federal Communications Commission  x!("Commission") is authorized to review the CPST rates of cable systems not subject to effective  S8- xcompetition to ensure that rates charged are not unreasonable. The Cable Television Consumer Protection  S- xand Competition Act of 1992 ("1992 Cable Act"),VZج yO -ԍ Pub. L. No. 102385, 106 Stat. 1460 (1992).V and our rules in effect at the time the complaints were  S- xfiled, required the Commission to review CPST rates upon the filing of a valid complaint by a subscriber.ج yOr - xЍ The first valid complaint against the Operator's CPST rate in the community referenced above was filed on March 6, 1995.  xThe filing of a valid complaint triggers an obligation on behalf of the cable operator to file a justification  S- xof its CPST rates.DBج yOz-ԍ 47 C.F.R. Section 76.956.D If the Commission finds the rate to be unreasonable, it shall determine the correct rate  Sp-and any refund liability.Tpج {O-ԍ See 47 C.F.R. Section 76.957.T  S - `  x3.` ` According to information provided by Operator in its cost of service showing, the  xfranchise area comprised approximately 44,846 BST subscribers and 44,076 CPST subscribers at the time  xof the filings. Operator provided 25 BST channels and 23 CPST channels. In this review process,  S - xpursuant to the Cable Television Consumer Protection and Competition Act of 1992 ("1992 Cable Act"), " d ج {O- xЍ See Communications Act of 1934, as amended by the Cable Television Consumer Protection and Competition  xyAct of 1992, Pub. L. No. 102385, 106 Stat. 1460 (1992) ("1992 Cable Act") at  623(c)(1)(C), 47 U.S.C.   x,543(c)(1)(C). The Communications Act authorizes the Commission to order that an operator refund to subscribers that portion of rates that subscribers have paid that upon review are found to be unreasonable.   xwe analyzed Operator's FCC Form 1220 to ensure that the rates charged were not unreasonable and to  SX-determine any associated refund liability.} XN ج {OF-Ѝ See Communications Act,  623(b)(1) and 623(c)(1)(C).}   S- ` x4.` ` In this review we analyzed BST rates charged for the period from September 1, 1993 to  xthe present. Operator's FCC Form 1220 seeks to justify a maximum permitted rate ("MPR") for its BST  S- xof $27.15 per month, excluding franchise fees, based on its cost of providing service. Our analysis  xindicates that Operator's BST MPR was not justified but that the actual BST rate of $11.29 that Operator was charging effective August 1, 1994 was justified under the Commission's rules.   "@ 0*%%II"Ԍ S-8 II. ADJUSTMENTS  S- ` _x5.` ` Upon review of Operator's FCC Form 1220, Operator's Rate base and expense items have  xbeen evaluated to determine whether Operator should be permitted to recover those items. Where a certain  xr8ate base or expense element was not supported, was excessive, or was unrelated to providing regulated  S8- xcable service, such cost was disallowed in whole or in part.< $8ج yO- xЍ The Commission has made clear that the fact that an operator has incurred costs does not necessarily establish  {Oh- xYits right to recover those costs from subscribers. See Implementation of Sections of the Cable Television Consumer  xYProtection and Competition Act of 1992: Rate Regulation, MM Docket No. 92266, Report and Order and Further  {O-Notice of Proposed Rulemaking ("Rate Order"), 8 FCC Rcd 5631, 5794 n.619 (1993). < The following adjustments were made to Operator's filing:  S- ` xa)` ` Operator allocated all common costs on FCC Form 1220 based on "weighted channels",  ` i.e. a ratio of the product of tier channels times tier subscribed to the product of total  ` _channels times total subscribers. For reasons described in paragraph 123 of the Final Cost  SH - ` Rules,3 H ج {O- xЍ Second Report and Order, First Order on Reconsideration, and Further Notice of Proposed Rulemaking in  {Of-MM Docket No. 93215 and CS Docket No. 9428, FCC 95502, 11 FCC Rcd 2220 (1996) ("Final Cost Order").3 the Commission has deemed this methodology unacceptable. Therefore, we  ` Preallocated common costs reported by Operator based on channel ratios, i.e., a ratio of tier channels to total channels. (#`  S - ` Qxb) ` ` Operator reported Gross Intangible Assets valued at $69,261,000 on FCC Form 1220,  S - ` QWorksheet A. In accordance with our Final Costs Rules at paragraph 59,4 ج {O0-ԍ Id.4 we reduced  ` reported Gross Intangible Assets by 34% of the purchase price, or $33,020,800. We  ` further excluded $164,000 from Gross Intangible Assets related to a math error in  ` 2Operator's purchase price calculation. Amortization and amortization expenses were also adjusted.(#`  S-xc)` ` Operator's direct assignments to the equipment basket on FCC Form 1220 were x` ` understated. In particular, a comparison of FCC Form 1220 with FCC Form 1205  ` _x` ` revealed that Operator failed to unbundle depreciation expenses totaling $815,317 on FCC x` ` Form 1205 Schedules A and C. We amended Operator's assignment on FCC Form x` ` 1220. x` ` (#`  S- ` xd)` ` Operator directly assigned all of its Advertising Revenues, valued at $928,000, to a non ` regulated tier on Line 51 of FCC Form 1220. Because advertising time the cost  ` causative factor is unavailable on nonregulated tiers, we rejected Operator's  ` _assignment. Most of the reported revenues, and corresponding advertising expenses, were  ` reassigned to the CPST. Those revenues that were specifically identified on Operator's" 0*%%IIM"  ` supporting ledgers as being derived from BST advertising activities were instead assigned to the BST.(#`  S-xe)` ` Operator neglected to account for Home Shopping Revenues, Late Fees, and Other  ` Px` ` Revenues with a composite value of $84,191 on Line 52 of FCC Form 1220. We adjusted x` ` Operator's filing to reflect these offsets as appropriate.  S- ` x6.` ` Our adjustments reduced Operator's MPR for its BST to $17.54. However, we find that  S- xjOperator's monthly BST rate of $11.29 for the period under review has been justified. ج yO( - x Information regarding the specific adjustments made to Operator's FCC Form 1210 or 1240 filings can be  xfound in the public file for the community referenced above which is available in the Cable Services Bureau's public  xreference room, or through the Commission's copy contractor, International Transcription Services, Inc. (ITS, Inc.), 2131 20th Street, N.W., Washington, DC 20036, or by calling (202) 8573800. Upon review of  x.Operator's FCC Form 1220, to justify its CPST rates effective March 1, 1995, our adjustments reduced  x=Operator's CPST MPR to $19.27. Because Operator's was actually charging $12.32, effective March 1, 1995, we find Operator's actual CPST rate of $12.32, effective March 1, 1995, to be not unreasonable.  S -  S - III. CONCLUSION  S - ` x7.` ` Based on our review of Operator's FCC Form 1220 filing and upon applying the  x-Commission's most current rules, we find that, as discussed above, Operator has justified the monthly BST  x=rate of $10.59 for the period after August 1, 1994 and its CPST rate of $11.29, effective March 1, 1995.  S- ` x8.` ` Accordingly, IT IS ORDERED, pursuant to Section 0.321 of the Commission's rules, 47  xC.F.R. Section 0.321, that the monthly BST rate of $11.29 and associated equipment and installation rates  x8charged by Operator with respect to the abovereferenced community, effective August 1, 1994, IS NOT UNREASONABLE.  S@- ` x9.` ` IT IS FURTHER ORDERED, pursuant to Section 0.321 of the Commission's rules, 47  x8C.F.R. Section 0.321, that the monthly CPST rate of $12.32, effective March 1, 1995, IS NOT  S-UNREASONABLE.6 ج yO@- x-Ѝ Our findings are based solely on the representations of Operator in its BST and CPST rate filings. Should  yO- xinformation come to our attention that these representations were materially inaccurate, we reserve the right to take  xappropriate action. This Order is not to be construed as a finding that we have accepted as correct any specific entry, explanation or argument made by any party to this proceeding not specifically addressed herein. 6  S- ` x10.` ` IT IS FURTHER ORDERED that, pursuant to Section 0.321 of the Commission's rules,  x47 C.F.R. Section 0.321, that the complaint against the monthly CPST rate charged by Operator with respect to the abovereferenced CUID number, IS DENIED. "(0*%%II]"  S- ` x11.` ` IT IS FURTHER ORDERED, pursuant to Section 76.933(d) of the Commission's rules,  xy47 C.F.R. Section 76.933(d), that this ruling on the rate Operator was charging for its BST rate is binding  xlon the local franchising authority, the Village of Glen Ellyn, and the cable operator, Jones Growth Partners, L.P. x` `  hh@FEDERAL COMMUNICATIONS COMMISSION x` `  hh@Elizabeth W. Beaty x` `  hh@Chief, Financial Analysis and Compliance Division x` `  hh@Cable Services Bureau