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                                Before the
                      Federal Communications Commission
                          Washington, D.C. 20554

In the Matter of                        )
                              )    CUID No.  PA0828 (Philadelphia)    
Comcast GPCI, Inc.                 )         
                              )
Complaints Regarding                    )                        
Cable Programming Services Tier Rates        )

                                      ORDER

     Adopted:  May 9, 2000                             Released:  May 10, 2000      

By the Acting Chief, Financial Analysis and Compliance Division, Cable Services Bureau:

     1.   In this Order we consider complaints against the rate charged by the above-referenced operator
("Operator") for its cable programming services tier ("CPST") in the community referenced above.  This Order
addresses the reasonableness of Operator's CPST rate, effective December 7, 1993 (the date of the first valid
complaint) through May 15, 1994.

     2.   Under the Communications Act, the Federal Communications Commission ("Commission") is
authorized to review the CPST rates of cable systems not subject to effective competition to ensure that rates
charged are not unreasonable.  If the Commission finds a rate to be unreasonable, it shall determine the correct rate
and any refund liability.  The Cable Television Consumer Protection and Competition Act of 1992 ("1992 Cable
Act") requires the Commission to review CPST rates upon the filing of a valid complaint by a subscriber or local
franchise authority ("LFA").
                                                               
     3.   Cable operators may justify their rates through a cost of service showing using FCC Form 1220. 
In reviewing an operator's FCC Form 1220 cost of service showing, we evaluate the operator's rate base and
expense elements to determine whether the operator should be permitted to recover those items.  Where a certain
rate base or expense element is not justified under our rules, such cost is disallowed in whole or in part.  Where
reported costs are disallowed, we make appropriate adjustments. 

     4.   Upon review of Operator's FCC Form 1220, we find Operator's actual CPST rate of $7.04,
effective December 7, 1993 through May 15, 1994, to be reasonable.         

     5.   Accordingly, IT IS ORDERED, pursuant to Section 0.321 of the Commission's rules, 47 C.F.R.
 0.321, that the CPST rate of $7.04, charged by Operator in the franchise area referenced above, effective
December 7, 1993 through May 15, 1994, IS REASONABLE.

     6.   IT IS FURTHER ORDERED, pursuant to Section 0.321 of the Commission's rules, 47 C.F.R.
 0.321, that the complaints referenced herein against the CPST rate charged by Operator in the community
referenced above, ARE DENIED.


                              FEDERAL COMMUNICATIONS COMMISSION 



                              Kathleen F. Costello, Acting Chief
                              Financial Analysis and Compliance Division
                              Cable Services Bureau