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WA0069  S-x` `  hh@)h  S-Appeal of Local Rate Order of the hh@)  S-City of Seattle` `  hh@)h  S -  MEMORANDUM OPINION AND ORDER T TP  S -X` hp x (#%'0*,.8135@8:conservative figure based on a national cost survey than trying to develop numerous systemspecific  x.figures." Moreover, TCI continues, the $20 figure is at the lowest end of its sampled range. The onus is  xLnot upon Seattle to accept TCI's proposed $20 figure and reasons in support thereof, but rather, on TCI  x.to provide Seattle with data collected and maintained on the same organization level at which TCI keeps  xits other records. We are not persuaded by TCI's justifications to deviate from that requirement. We find,  x-therefore, that TCI has failed to meet its burden under Commission rules to demonstrate the reasonableness  S`- x]of its rates.n`~ yO~%-ԍ47 C.F.R.  76.937(a).#x6X@`7 iX@#n Accordingly, we deny TCI's appeal with respect to the labor costs of installing and"`,`(`(88"  xretrieving converters, the operating costs of managing converter inventory, and the material costs of  S-converters. {Oh- xԍOur decision with respect to this issue is consistent with that reached in In re TCI Cablevision of Nevada, Inc., 11 FCC Rcd. 14378, 1438384  1213 (1996), which is currently on reconsideration.  S- I k$[W V. ORDERING CLAUSES  S8- ` Px 12. ` ` Accordingly, IT IS ORDERED that the appeal by TCI of Seattle, Inc., of the local rate  S- x=order of the City of Seattle, Washington with respect to the capitalization of the labor costs of installing  xand retrieving converters, the operating costs of managing converter inventory, and material costs of  S-converters, IS DENIED .  Sp- ` x13. ` ` This action is taken by the Deputy Chief, Cable Services Bureau, pursuant to authority  SH -delegated by  0.321 of the Commission's rules.=H J yO2 -ԍ47 C.F.R.  0.321.=  x` `  hhFEDERAL COMMUNICATIONS COMMISSION x` `  hhJohn E. Logan x` `  hhDeputy Chief, Cable Services Bureau  X-#Xj\  P6G;9XP#T #&a\  P6G;&P# ă