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

In the Matter of                     )
                                     )
Bell Atlantic/NYNEX Consolidated     )       AAD 97 -115
Permanent Cost Allocation Manual     )
for the Separation of Regulated and  )
Nonregulated Costs                   )
                                     )

                                  ORDER


   Adopted:  December 12, 1997                                   Released:  December 12, 1997

By the Chief, Accounting and Audits Division

            1.      In this order we grant Bell Atlantic a limited waiver of the cost allocation
manual (CAM) filing requirement that carriers quantify revisions to their cost apportionment
table at the cost pool level.  

            2.      The Commission's rules require that subject carriers file CAMs that
contain the procedures they use to separate their regulated costs from their nonregulated costs. 
Section 64.903 of the Commission's rules sets forth the procedures carriers must follow when
they file their CAMs and subsequent revisions to those CAMs with the Commission.  These
procedures include the requirement that carriers quantify certain CAM changes, including
changes to the cost apportionment tables, in $100,000 increments.  This rule specifies that
quantification of changes to the cost apportionment table occur at the cost pool level.

            3.      For its 1997 year-end CAM filing, Bell Atlantic proposes to file a
consolidated CAM that reflects the recent merger of its operations with the NYNEX Telephone
Companies ("NYNEX").  Since the consolidated CAM will reflect the merger of two different
cost allocation systems, Bell Atlantic anticipates substantial changes to its cost apportionment
table.  Pursuant to Section 64.903(b), Bell Atlantic must quantify all changes to its cost
apportionment table at the cost pool level.  There are circumstances, however, in which
quantification at the cost pool level may not be practical.  In accounts where the existing Bell
Atlantic and NYNEX CAMs do not contain the same cost pool structure we will allow Bell
Atlantic to quantify these changes at the account level.  We believe, in these instances,
quantification would be extremely difficult at the cost pool level since there would be no basis
for comparison with the new cost pool structure.

            4.      Because of the numerous minor editorial changes that are likely in the
consolidated filing, we do not require that Bell Atlantic's transmittal letter contain a matrix that
lists each minor editorial change.  We do, however, require that the transmittal letter include
an attachment that lists all substantive changes contained in the consolidated CAM.  This
attachment must provide sufficient detail and explanations to aid the public and the Division in
their review of the consolidated CAM filing.

            5.      We emphasize that the conditions of this waiver apply only to the
December 1997, consolidated Bell Atlantic/NYNEX CAM filing.    

            6.      Accordingly, IT IS ORDERED, pursuant to Sections 4(i) and 5(c) of the
Communications Act of 1934, as amended, 47 U.S.C.  154(i) and 155(c) and Sections 0.91,
0.291 and 1.3 of the Commission's Rules, 47 C.F.R.  0.91, 0.291 and 1.3, that for those
accounts where the existing Bell Atlantic and NYNEX CAMs do not contain the same cost pool
structure, Section 64.903(b) of the Commission's Rules is waived for Bell Atlantic's December
1997 CAM filing and Bell Atlantic may quantify revisions to its cost apportionment table at the
account level.



                                          FEDERAL COMMUNICATIONS COMMISSION
                                                         


                                          Kenneth P. Moran
                                          Chief, Accounting and Audits Division