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We are aware of none. Rather we have  S( xrepeatedly "affirmed" quite the opposite, recognizing the unequal bargaining power of the parties.Y$z zP(ԍ See, e.g., Second Proceeding at para. 77.Y We  Sk( xhave also asserted the efficacy of the complaint process in resolving disputes where negotiation fails.%k* z xP5( xBԍ Implementation of Section 703(e) of the Telecommunications Act of 1996, Amendment of the Commission's Rules and Policies Governing Pole Attachments, CS Docket No. 97151, 13 FCC Rcd 6777, paras. 11 & 16 (1998).  xIt is clear at this point that the parties are at an impasse, that Entergy is insisting on the attachment fees  xLand Complainants insist they would result in an unjust and unreasonable rate. The facts and issues have  xcrystallized to the point that the Commission can make a ruling. To do so at this point benefits both  xparties allowing them to reach agreement, avoiding further negotiation expense and, perhaps, a later complaint proceeding.  S( ` 13.` ` Entergy characterizes these fees as nonrecurring charges, and states that it directly bills  S( xattachers for any nonrecurring charge.7& z xP&(ԍ Answer, n. 9.7 Entergy asserts that these fees are justified based upon cost and"&,l(l(,, "  S( xoffers estimates of the costs allegedly incurred.Q'z xPh(ԍ Answer at 8; Information Letter at 23.Q Estimates are provided because "each agreement varies  S( xin the amount of work and negotiation necessary to complete . . . ."B(Xz xP(ԍ Information Letter at 2.B It points out that, ". . . to the extent  xthose costs are booked to FERC accounts included in the Commission's pole attachment formula, a  xdeduction is made from the appropriate FERC account. Entergy does not, therefore, recover twice for any  S4( xcosts."7)4z xP(ԍ Answer, n. 9.7 Entergy also asserts that, if it did include the costs in the accounts, they would be reflected in  S( x.the pole attachment rate and be borne by all attachers.3*xz zP (ԍ Id.3 Entergy urges that it wishes to reduce fees and  xthat, if the cable companies and the Commission will support a standard agreement for all cable and  S(telecommunications companies attaching to Entergy's poles, it could eliminate much of the cost.B+ z xPE(ԍ Information Letter at 3.B  S5( ` 214.` ` Complainants argue that the costs covered by the fees are already included in the rate and  S( xDthat costs incurred by Entergy as a result of its negotiating strategy should be borne by Entergy.9,z xP<(ԍ Reply at 1617.9  S( xComplainants are amenable to a standard pole attachment agreement for all attachers to Entergy's poles.6-* z xP(ԍ Reply at 17.6  xAs discussed above, a rate based upon fully allocated costs encompasses all pole related costs. That costs  xtincluded in a such a rate are borne by all users is expected. Entergy has not made a persuasive argument  xthat the annual rate it would charge together with these fees would be significantly less than one based  xupon fully allocated costs, or that recovering these costs through direct reimbursement rather than through the annual fee is preferable.  Sj(B.Mississippi Rate  S( ` L15.` ` Entergy acknowledges that it made a mistake, and violated Section 1.1403(c)(2) of the  S( xzCommission's Rules,E. z xP+(ԍ 47 C.F.R. 1.1403(c)(2).E when it issued its invoice in April 1997 increasing the annual fee and making it  S( xLeffective retroactively to January 1.6/J z xP (ԍ Answer at 6.6 Entergy states that a small number of attachers have paid the new  x8rate and that Entergy is issuing credits to them for the difference between what they have paid and what  S8( x4was due under the old rate.208z xP#(ԍ Erratum.2 Entergy asserts, however, that the April 1997 invoice meets the notice  S( xrequirements of Section 1.1403, and that it will make the new rate effective July 1, 1997.61jz xP&(ԍ Answer at 6.6 Complainants  S( xassert that Entergy did not provide effective notice of the new rate until it acknowledged in its Answer"1,l(l(,,"  xHthat the new rate had been imposed in error. Thus, Complainants argue that the new rate should not  S(become effective until 60 days after the Answer was filed, November 22, 1997.62z xP5(ԍ Reply at 15.6  Sg( ` Z16.` ` The 60 days notice provided by Section 1.1403 was intended to "permit a CATV operator  xadequate notice and an opportunity to file a `petition for Temporary Stay' (Petition) with the Commission  S( xt. . . ."C3Xz xP(ԍ Initial Order at para. 8.C The Complainants responded to the increase in the April invoice by requesting justification from  S( xEntergy for the new rate;4z xPV (ԍ Complaint, Ex. 9.; and eventually filed this Complaint on July 9, 1997. Had Complainants wished  xVto contest the reasonableness of the new rate, there was adequate opportunity to include that issue in the  xHComplaint and preserve the right to a refund. There certainly was adequate time to file a petition for  xTemporary Stay. We find that the April 1997 invoices constituted actual notice sufficient for the purposes of Section 1.1403. The effective date of the rate increase will be July 1, 1997.  S ( IV. CONCLUSION ă  S6 ( `  17.` ` Entergy's unilateral imposition of a fee for engineering surveys together with an increased  xrequirement to perform such surveys is an unreasonable term or condition and results in an unjust and  xLunreasonable rate. Complainants are required to pay only the direct costs for necessary surveys actually  xperformed. It is unreasonable for Entergy to be reimbursed directly by Complainants for costs it incurs  x&for contract negotiation with Complainants. The application fees proposed by Entergy in its new  xVagreement would require direct payment to Entergy for costs already recovered by Entergy in the annual  xjfee. Offsetting the amounts collected in fees in the administrative accounts used to calculate the carrying  xcharges is not sufficient to meet the requirements of the statute. Entergy improperly imposed its 1997 fee  xVincrease effective January 1, 1997. It may make the increase effective July 1, 1997. Therefore, we will  xorder Entergy to refund to the Complainants any amounts paid for the referenced engineering survey fees  x after July 9, 1997, plus interest. We will also order Entergy to reimburse any amounts paid for pole  x(attachments at the new rate of $4.34 per annum, less any amount due at the prior rate of $3.50 per annum,  S(through June 30, 1997, less any amount already reimbursed, plus interest.5zxz xP( xԍ The Commission has determined previously that the current interest rate for Federal tax refunds and  xadditional tax payments is the appropriate rate of interest on the overcharges. Teleprompter of Fairmont, Inc. v.  zPz( x Chesapeake and Potomac Telephone Co. of West Virginia, 79 F.C.C. 2d232, para. 24 (1980), recon. 85 F.C.C.  x82d 243 (1981). We take official notice that the Commissioner of Internal Revenue has set a daily compounded rate  xpof 8 percent per annum from July 1, 1997, until March 31, 1998; of 7 percent per annum effective April 1, 1998,  xRthrough December 31, 1998; of 6 percent per annum effective January 1, 1999, through March 31, 1999, and of 7 percent per annum effective April 1, 1999, through June 30, 1999. Rev. Rul. 9916, 199913 I.R.B. 5.   &r " 5,l(l(,,"  S( &r  V. ORDERING CLAUSES ă  S( ` 18.` ` Accordingly, IT IS ORDERED, pursuant to Sections 0.321 and 1.14011.1418 of the  x$Commission's Rules, 47 C.F.R. 0.321 and 1.14011.1418, that the relief requested by Texas Cable &  xTelecommunications Association, Mississippi Cable Telecommunications Association, and Arkansas Cable Television Association, et al., IS GRANTED TO THE EXTENT INDICATED HEREIN.  S( ` X19.` ` IT IS FURTHER ORDERED, pursuant to Sections 0.321 and 1.1410(a) of the  xCommission's Rules, 47 C.F.R. 0.321 and 1.1410(a), that the fee variously described as an engineering  xfee, engineering survey fee, or survey fee imposed by Entergy IS TERMINATED, effective upon the release of this Order.  S ( ` X20.` ` IT IS FURTHER ORDERED, pursuant to Sections 0.321 and 1.1410(c) of the  xCommission's Rules, 47 C.F.R. 0.321 and 1.1410(c), that Entergy Services, Inc., SHALL REFUND,  xwithin thirty (30) days of the release of this Order, to all cable systems who have made such payments  xLall sums paid to Entergy Services, Inc., as an engineering fee, engineering survey fee, or survey fee after July 9, 1997, plus interest until the date of full payment.  Sj( ` 21.` ` IT IS FURTHER ORDERED, pursuant to Sections 0.321 and 1.1410(a) and (b) of the  xCommission's Rules, 47 C.F.R. 0.321 and 1.1410(a) and (b), that the increase in the annual rate for  xNattachment to Entergy's poles in the State of Mississippi from $3.50 per pole to $4.34 per pole IS EFFECTIVE July 1, 1997.  Sk( ` X22.` ` IT IS FURTHER ORDERED, pursuant to Sections 0.321 and 1.1410(c) of the  xCommission's Rules, 47 C.F.R. 0.321 and 1.1410(c), that Entergy Services, Inc., SHALL REFUND,  xwithin thirty (30) days of the release of this Order, to all cable systems who have made such payments  xall sums paid to Entergy Services, Inc., over the rate of $3.50 per annum, through June 30, 1997, less any amount already reimbursed, plus interest until the date of full payment.  S9( ` 23.` ` IT IS FURTHER ORDERED, pursuant to Sections 0.321, 1.1410(c) and 1.1415 of the  x$Commission's Rules, 47 C.F.R. 0.321, 1.1410(c) and 1.1415, that the Application Fees, both for new attachments and for major expansion, ARE UNJUST AND UNREASONABLE as proposed.    FEDERAL COMMUNICATIONS COMMISSION Deborah A. Lathen Chief, Cable Services Bureau