WPC 2MB;RKZ3|j X0#Xj\  P6G;ynXP#"i~'^09CSS999S]+9+/SSSSSSSSSS//]]]Ixnnxg]xx9?xgxx]xn]gxxxxg9/9MS9ISISI9SS//S/SSSS9?/SSxSSIP!PZ9+ZM999+999999S9S/xIxIxIxIxIlnIgIgIgIgI9/9/9/9/xSxSxSxSxSxSxSxSxSxSxIxSxRxSxSxS]SxIxIxInInInZnIxigIgIgIgIxSxSxSxZxSxZxS9/9S999Su]ZZxSg/gCg9g9g/xSbxSxSxSxSxn9n9n9]?]?]?]ZgFg/gMxSxSxSxSxSxSxxZgIgIgIxSg9xS]?g9xSi+SS88WuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxNȗ+")* Heading 1(GHWCentered Heading6W>$)zK+"xW)W>ȗ+"+,* à  Bullet List(GHWIndented Bullet ListW>$*zK+"xW)W>ȗ+"-.` ` ` 2"  !} "!#!head1 # 'd#2p}wC@ #a1Paragraph R!1. a. i. (1) (a) (i) 1) a)D )DDDFrf!$ a2Paragraph R!1. a. i. (1) (a) (i) 1) a)D )DDDFrf"/` ` ` a3Paragraph R!1. a. i. (1) (a) (i) 1) a)D )DDDFrf#:` ` `  2 %$O"%"&#'J$a4Paragraph R!1. a. i. (1) (a) (i) 1) a)D )DDDFrf$E` ` `  a5Paragraph R!1. a. i. (1) (a) (i) 1) a)D )DDDFrf%P  ` ` ` hhh a6Paragraph R!1. a. i. (1) (a) (i) 1) a)D )DDDFrf&[   a7Paragraph R!1. a. i. (1) (a) (i) 1) a)D )DDDFrf'f  2K'(;%)p&*qu&+e&a8Paragraph R!1. a. i. (1) (a) (i) 1) a)D )DDDFrf(q Document[8]C^iDocument StyleNeF2CC -2( -Ct )B)` ` ` Document[4]C^iDocument StyleNeF2CCW -2( -Ct )B*  . Document[6]C^iDocument StyleNeF2CCe -2( -Ct )B+  2w),e}'-'.pu(/(Document[5]C^iDocument StyleNeF2CCs -2( -Ct )B,  Document[2]C^iDocument StyleNeF2CC -2( -Ct )B-*    Document[7]C^iDocument StyleNeF2CC -2( -Ct )B.  ` ` ` Right Par[1]C^iRight-Aligned Paragraph Numbers -2( -Ct )B/8@  2*,0)1D*2*3}+Right Par[2]C^iRight-Aligned Paragraph Numbers -2( -Ct )B0A@` ` `  ` ` ` Document[3]C^iDocument StyleNeF2CC -2( -Ct )B10     Right Par[3]C^iRight-Aligned Paragraph Numbers -2( -Ct )B2J` ` ` @  ` ` ` Right Par[4]C^iRight-Aligned Paragraph Numbers -2( -Ct )B3S` ` `  @  2j/4\,5-6-7.Right Par[5]C^iRight-Aligned Paragraph Numbers -2( -Ct )B4\` ` `  @hhh hhh Right Par[6]C^iRight-Aligned Paragraph Numbers -2( -Ct )B5e` ` `  hhh@ hhh Right Par[7]C^iRight-Aligned Paragraph Numbers  -2( -Ct )B6n` ` `  hhh@  Right Par[8]C^iRight-Aligned Paragraph Numbers -2( -Ct )B7w ` ` `  hhh@ppp ppp 218/9V0:0;`1Document[1]C^iDocument StyleNeF2CCE -2( -Ct )B8F34   ׃  Technical[5]C^iTechnical Document StyleCCS -2( -Ct )B9&56  . Technical[6]C^iTechnical Document StyleCCa -2( -Ct )B:&78  . Technical[2]C^iTechnical Document StyleCCo -2( -Ct )B;*9:    24<.2=2>W3?4Technical[3]C^iTechnical Document StyleCC} -2( -Ct )B<';<   Technical[4]C^iTechnical Document StyleCC -2( -Ct )B=&=>   Technical[1]C^iTechnical Document StyleCC -2( -Ct )B>4?$@     Technical[7]C^iTechnical Document StyleCC -2( -Ct )B?&AB  . 26@4A}C5B5CH6Technical[8]C^iTechnical Document StyleCC -2( -Ct )B@&CD  . Paragraph[1]C^i1. a. i. (1) (a) (i) 1) a)C -2( -Ct )BA$ab Paragraph[2]C^i1. a. i. (1) (a) (i) 1) a)C -2( -Ct )BB/cd` ` ` Paragraph[3]C^i1. a. i. (1) (a) (i) 1) a)C -2( -Ct )BC:ef` ` `  29D 7E7FT8G9Paragraph[4]C^i1. a. i. (1) (a) (i) 1) a)C -2( -Ct )BDEgh` ` `  Paragraph[5]C^i1. a. i. (1) (a) (i) 1) a)C -2( -Ct )BEPij` ` ` hhh Paragraph[6]C^i1. a. i. (1) (a) (i) 1) a)C -2( -Ct )BF[kl Paragraph[7]C^i1. a. i. (1) (a) (i) 1) a)C -2( -Ct )BGfmn 2?H9I:J};K=Paragraph[8]C^i1. a. i. (1) (a) (i) 1) a)C -2( -Ct )BHqop Default Paragraph FoDefault Paragraph FontI11#XP\  P6QXP##C\  P6QP#toc 1toc 1J` hp x (#44` hp x (#toc 2toc 2K` hp x (#4 4 ` hp x (#2cHL?M BN'DOEFtoc 3toc 3L` hp x (#4 4 ` hp x (#toc 4toc 4M` hp x (#4 <4 <` hp x (#toc 5toc 5N` hp x (#4<4<` hp x (#toc 6toc 6O` hp x (#44` hp x (#2eOPvHQ IR)KSGMtoc 7toc 7P toc 8toc 8Q` hp x (#44` hp x (#toc 9toc 9R` hp x (#44` hp x (#index 1index 1S` hp x (#4 4 ` hp x (#2QUTOUQVSWTindex 2index 2T` hp x (#4 4 ` hp x (#toatoaU` hp x (#` hp x (#captioncaptionV;1#XP\  P6QXP##C\  P6QP#_Equation Caption_Equation CaptionW11#XP\  P6QXP##C\  P6QP#2WXUYCVZpV[q?Wendnote referenceendnote referenceX44#XP\  P6QXP##C\  P6QP#footnote referencefootnote referenceY4#XP\  P6QXP#1S&C5C^fDocument StyleNF2CC -2( -Ct )Zqr` ` ` 2S&C6C^fDocument StyleNF2CC -2( -Ct )[s t . 2Y\eW]eGX^X_p?Y3S&C7C^fDocument StyleNF2CC -2( -Ct )\ uv 4S&C8C^fDocument StyleNF2CC! -2( -Ct )] wx 5S&C9C^fDocument StyleNF2CC/ -2( -Ct )^*yz   6S&C:C^fDocument StyleNF2CC= -2( -Ct )_{|` ` ` 2G\`YasZb[c[7S&C;C^fRight-Aligned Paragraph NumbersK -2( -Ct )`8}~@  8S&C<C^fRight-Aligned Paragraph NumbersY -2( -Ct )aA@` ` `  ` ` ` 9S&C=C^fDocument StyleNF2CCg -2( -Ct )b0    10S&C>C^fRight-Aligned Paragraph Numbersu -2( -Ct )cJ` ` ` @  ` ` ` 2c_dy\e&]f]g^11S&C?C^fRight-Aligned Paragraph Numbers -2( -Ct )dS` ` `  @  12S&C@C^fRight-Aligned Paragraph Numbers -2( -Ct )e\` ` `  @hhh hhh 13S&CAC^fRight-Aligned Paragraph Numbers -2( -Ct )fe` ` `  hhh@ hhh 14S&CBC^fRight-Aligned Paragraph Numbers -2( -Ct )gn` ` `  hhh@  2*bh_if`j aka15S&CCC^fRight-Aligned Paragraph Numbers -2( -Ct )hw` ` `  hhh@ppp ppp 16S&CDC^fDocument StyleNF2CC -2( -Ct )iF   ׃  17S&CEC^fTechnical Document StyleCC -2( -Ct )j&  . 18S&CFC^fTechnical Document StyleCC -2( -Ct )k&  . 2dl\bmbnco!d19S&CGC^fTechnical Document StyleCC -2( -Ct )l*    20S&CHC^fTechnical Document StyleCC -2( -Ct )m'   21S&CIC^fTechnical Document StyleCC -2( -Ct )n&   22S&CJC^fTechnical Document StyleCC -2( -Ct )o4$     2gpeqer} fsf23S&CKC^fTechnical Document StyleCC+ -2( -Ct )p&  . 24S&CLC^fTechnical Document StyleCC9 -2( -Ct )q&  . 25S&CMC^f1. a. i. (1) (a) (i) 1) a)CG -2( -Ct )r$ 26S&CNC^f1. a. i. (1) (a) (i) 1) a)CU -2( -Ct )s/` ` ` 2itDgugvuhwi27S&COC^f1. a. i. (1) (a) (i) 1) a)Cc -2( -Ct )t:` ` `  28S&CPC^f1. a. i. (1) (a) (i) 1) a)Cq -2( -Ct )uE` ` `  29S&CQC^f1. a. i. (1) (a) (i) 1) a)C -2( -Ct )vP` ` ` hhh 30S&CRC^f1. a. i. (1) (a) (i) 1) a)C -2( -Ct )w[ 2)mxjyjzk{[l31S&CSC^f1. a. i. (1) (a) (i) 1) a)C -2( -Ct )xf 32S&CTC^f1. a. i. (1) (a) (i) 1) a)C -2( -Ct )yq Default ParaC^fDefault Paragraph Font2CC -2( -Ct )z;;#PP##PP#_Equation CaC^f_Equation CaptionF2CC -2( -Ct ){;;#PP##PP#2o|[m}/n~lnv1oendnote refeC^fendnote referenceF2CC -2( -Ct )|>>#PP##PP#footnote refC^ffootnote referenceF2CC -2( -Ct )}>#PP#heading 3heading 3~heading 4heading 4 2qvovOpvpv;qheading 5heading 5 heading 6heading 6 heading 7heading 7 heading 8heading 8 2GuvqvYrrZtendnote textendnote text footnote textfootnote text toa headingtoa heading` hp x (#(#(#` hp x (#1, 2, 3,?@65NumbersO@/"=(1*1÷$t ?.E1.2pwdyuupvqvA, B,t ?@65Uppercase Letters1 ?*1÷$t ?.E .footnote tex6footnote text̺=(?. 0&ܺ*?.ںd 0E2(33`O5hT(G2PDocument Style&^aO5h.K+&,$@`O5Bȗ+&>` ` ` 34`O5iT(G2PDocument Style&^aO5i.K+&,$@`O5Bȗ+&>  . 2oyewexlxpx35`O5jT(G2PDocument Style&^aO5j.K+&,$@`O5Bȗ+&>  36`O5kT(G2PDocument Style&^aO5k.K+&,$@`O5Bȗ+&>  37`O5lT(G2PDocument Style&^aO5l.K+&,$@`O5Bȗ+&>*   38`O5mT(G2PDocument Style&^aO5m.K+&,$@`O5Bȗ+&>` ` ` 2|y3zzc{39`O5nT(G2PRight-Aligned Paragraph NumbersK+&,$@`O5Bȗ+&>8@   40`O5oT(G2PRight-Aligned Paragraph NumbersK+&,$@`O5Bȗ+&>A@` `  ` ` ` 41`O5pT(G2PDocument Style&^aO5p.K+&,$@`O5Bȗ+&>0    42`O5qT(G2PRight-Aligned Paragraph NumbersK+&,$@`O5Bȗ+&>J` ` @  ` `  2#9||}[~43`O5rT(G2PRight-Aligned Paragraph NumbersK+&,$@`O5Bȗ+&>S` `  @  44`O5sT(G2PRight-Aligned Paragraph NumbersK+&,$@`O5Bȗ+&>\` `  @hh# hhh 45`O5tT(G2PRight-Aligned Paragraph NumbersK+&,$@`O5Bȗ+&>e` `  hh#@( hh# 46`O5uT(G2PRight-Aligned Paragraph NumbersK+&,$@`O5Bȗ+&>n` `  hh#(@- ( 2U&e47`O5vT(G2PRight-Aligned Paragraph NumbersK+&,$@`O5Bȗ+&>w` `  hh#(-@pp2 -ppp 48`O5wT(G2PDocument Style&^aO5w.K+&,$@`O5Bȗ+&>F *  ׃  49`O5xT(G2PTechnical Document Stylex.K+&,$@`O5Bȗ+&>&  . 50`O5yT(G2PTechnical Document Styley.K+&,$@`O5Bȗ+&>&  . 2M51`O5zT(G2PTechnical Document Stylez.K+&,$@`O5Bȗ+&>*    52`O5{T(G2PTechnical Document Style{.K+&,$@`O5Bȗ+&>'   53`O5|T(G2PTechnical Document Style|.K+&,$@`O5Bȗ+&>&   54`O5}T(G2PTechnical Document Style}.K+&,$@`O5Bȗ+&>4$     2҆ÄH}ͅJ55`O5~T(G2PTechnical Document Style~.K+&,$@`O5Bȗ+&>&  . 56`O5T(G2PTechnical Document Style.K+&,$@`O5Bȗ+&>&  . 57`O5T(G2P1. a. i. (1) (a) (i) 1) a).K+&,$@`O5Bȗ+&>$ 58`O5T(G2P1. a. i. (1) (a) (i) 1) a).K+&,$@`O5Bȗ+&>/` ` ` 25ވ59`O5T(G2P1. a. i. (1) (a) (i) 1) a).K+&,$@`O5Bȗ+&>:` ` `  60`O5T(G2P1. a. i. (1) (a) (i) 1) a).K+&,$@`O5Bȗ+&>E` ` `  61`O5T(G2P1. a. i. (1) (a) (i) 1) a).K+&,$@`O5Bȗ+&>P` ` ` hhh 62`O5T(G2P1. a. i. (1) (a) (i) 1) a).K+&,$@`O5Bȗ+&>[ 29ĉMC63`O5T(G2P1. a. i. (1) (a) (i) 1) a).K+&,$@`O5Bȗ+&>f 64`O5T(G2P1. a. i. (1) (a) (i) 1) a).K+&,$@`O5Bȗ+&>q 65`O5T(G2PDefault Paragraph Font5.K+&,$@`O5Bȗ+&>OO#P P##P P#66`O5T(G2P_Equation Caption^aO5.K+&,$@`O5Bȗ+&>OO#PP##PP#2fkgɐ67`O5T(G2Pendnote reference^aO5.K+&,$@`O5Bȗ+&>RR#PP##PP#68`O5T(G2Pfootnote reference^aO5.K+&,$@`O5Bȗ+&>R#PP#para numS3n6OMnumbered indented paragraphs 3H*_0F_8S\E/'0 1.#Xx{2 PQXP# 1.ҲHeadingS6n6OMChapter Heading=(_08S 6H*_0F_8S\E31 2 *  ׃  2.^’d Right Par7n6OMRight-Aligned Paragraph NumbersH*_0F_8S\E<34@    Subheadingn6OMSubheadingZ/08=(_08S 8H*_0F_8S\E.5 6  FOOTNOTES9n6OMFootnote - Appearance8S 9H*_0F_8S\E78HIGHLIGHT 1n6OMItalics and Bold(_08S :H*_0F_8S\E9: 2D7XcDRAFT ONS;n6OMHeader A Text = DRAFT and DateH*_0F_8S\E;< X 8#Xx6X@QX@#`X (#EDRAFTă `H(#@D3 1, 4D  DRAFT OFF?n6OMTurn Draft Style off8S ?H*_0F_8S\ED=>    HEADERS@n6OMHeader A - Appearance8S @H*_0F_8S\E?@LETTER LANDn6OMLetter Landscape - 11 x 8.5 AH*_0F_8S\E AB '3   2 cvc٘c<nLEGAL LANDn6OMLegal Landscape - 14 x 8.5S BH*_0F_8S\E CD 'A   LETTER PORTn6OMLetter Portrait - 8.5 x 11S CH*_0F_8S\E EF 3'   LEGAL PORTn6OMLegal Portrait - 8.5 x 14S DH*_0F_8S\E GH A'   TITLESEn6OMTitle of a Document8S EH*_0F_8S\EIJ* ă2X?dj|FOOTERSFn6OMFooter A - Appearance8S FH*_0F_8S\EKLBLOCK QUOTEn6OMSmall, single-spaced, indentedH*_0F_8S\EMN HIGHLIGHT 2n6OMLarge and Bold=(_08S IH*_0F_8S\EQR HIGHLIGHT 3n6OMLarge, Italicized and UnderscoredH*_0F_8S\E S T21I<LETTERHEADn6OMLetterhead - date/marginsS KH*_0F_8S\E!U V X  3'   * 3' Ѓ   INVOICE FEEn6OMFee Amount for Math Invoice LH*_0F_8S\EWX X, $0  MEMORANDUMn6OMMemo Page Format(_08S MH*_0F_8S\E¹YZ  * M E M O R A N D U M ă y<N dddy INVOICE EXPn6OMExpense Subtotals for Math Invoice*_0F_8S\E[\ ,p, $02<cHX[?INVOICE TOTn6OMTotals Invoice for Math MacroOH*_0F_8S\E]^ p,p, $0INVOICE HEADn6OMHeading Portion of Math InvoiceH*_0F_8S\Ev_`l   p,X 9H#Xx6X@QX@# XX  *$HHީH  ӧ   XX H#Xx6X@QX@# XX  *$HHީHNORMALSSn6OMReturn to Normal TypestyleS SH*_0F_8S\EabSMALLSTn6OMSmall Typestyle=(_08S TH*_0F_8S\Ecd28[̩['[[ݪFINE8SUn6OMFine Typestyle=(_08S UH*_0F_8S\EefLARGESVn6OMLarge Typestyle=(_08S VH*_0F_8S\EghEXTRA LARGEn6OMExtra Large Typestyle8S WH*_0F_8S\EijVERY LARGEn6OMVery Large Typestyle8S XH*_0F_8S\Ekl2jXVTENVELOPESYn6OMStandard Business Envelope with Header0F_8S\E̔mn V,  X  , 8N#Xx6X@QX@#   N `   MACNormal[n6OM Z/08=(_08S [H*_0F_8S\EopStyle 14S]n6OMSwiss 8 Pt Without MarginsS ]H*_0F_8S\E's't#Co> PQP##)a [ PQXP#Style 12S`n6OMDutch Italics 11.508S `H*_0F_8S\E'u'v#)^ `> Xi QXX##)a [ P QXP#2( ,sTǹfStyle 11Sbn6OMInitial Codes for Advanced IIbH*_0F_8S\Ewx#)a [ P QXP# dn  #  [ b, oT9 !#)a [ P QXP# ## b, oT9 !#)^ `> Xi QXX#`e%%Advanced Legal WordPerfect II Learning Guide   #)a [ PQXP# ## b, oT9 !#)^ `> XiQXX#Advanced Legal WordPerfect II Learning Guide   #)a [ PQXP# ## b, oT9 !#)^ `> XiQXX#   Copyright  Portola Systems, Inc. 1987, 1988`e%APage  #)a [ PQXP# ## b, oT9 !#)^ `> XiQXX#   Page `5e%&Copyright  Portola Systems, Inc. 1987, 1988 Style 3Shn6OMDutch Roman 11.5 with Margins/Tabs*_0F_8S\Eyz#)a [ PQXP# n  ## b, oT9 !Style 4Sin6OMSwiss 8 Point with MarginsS iH*_0F_8S\EG{|#Co> PQP# dd  #  Style 1Sjn6OMDutch Roman 11.5 Font8S jH*_0F_8S\E7}~#)a [ PQXP# dn 2'LStyle 2Skn6OMDutch Italic 11.5_08S kH*_0F_8S\E'#)^ `> XiQXX#Style 5Sln6OMDutch Bold 18 Point8S lH*_0F_8S\E''#T~> pQp##)a [ PQXP#Style 7Snn6OMSwiss 11.5Z/08=(_08S nH*_0F_8S\E''#)ao> PQXP##)a [ PQXP#Style 6Spn6OMDutch Roman 14 Point8S pH*_0F_8S\E''#w [ PQP##)a [ PQXP#2F ʽF D VU Style 10Srn6OMInitial Codes for AdvancedS rH*_0F_8S\E#)a [ PQXP# dn   #  [ b, oT9 !#)a [ PQXP# ## b, oT9 !#)^ `> Xi QXX#`Ue%'Advanced Legal WordPerfect Learning Guide   #)a [ P!QXP# ## b, oT9 !#)^ `> Xi"QXX#Advanced Legal WordPerfect Learning Guide   #)a [ P#QXP# ## b, oT9 !#)^ `> Xi$QXX#   Copyright  Portola Systems, Inc. 1987, 1988`e%APage  #)a [ P%QXP# ## b, oT9 !#)^ `> Xi&QXX#   Page `5e%&Copyright  Portola Systems, Inc. 1987, 1988 Style 8Swn6OMInitial Codes for Beginning wH*_0F_8S\E#)a [ P'QXP# dn  ## b, oT9  [ #)a [ P(QXP# ## b, oT9 #)^ `> Xi)QXX#`1e%&Beginning Legal WordPerfect Learning Guide   #)a [ P*QXP# ## b, oT9 #)^ `> Xi+QXX#Beginning Legal WordPerfect Learning Guide   #)a [ P,QXP# ## b, oT9 #)^ `> Xi-QXX#   Copyright  Portola Systems, Inc. 1987, 1988`e%APage  #)a [ P.QXP# ## b, oT9 #)^ `> Xi/QXX#   Page `5e%&Copyright  Portola Systems, Inc. 1987, 1988 Style 9S|n6OMInitial Codes for IntermediateH*_0F_8S\E#)a [ P0QXP# dn  ## b, oT9 Њ [ #)a [ P1QXP# ## b, oT9 #)^ `> Xi2QXX#`ke%%Intermediate Legal WordPerfect Learning Guide   #)a [ P3QXP# ## b, oT9 #)^ `> Xi4QXX#Intermediate Legal WordPerfect Learning Guide   #)a [ P5QXP# ## b, oT9 #)^ `> Xi6QXX#   Copyright  Portola Systems, Inc.`e%APage  #)a [ P7QXP# ## b, oT9 #)^ `> Xi8QXX#   Page `5e%&Copyright  Portola Systems, Inc. 1987, 1988 UpdateSn6OMInitial Codes for Update ModuleH*_0F_8S\E#)a [ P9QXP# dn  ##  [ b, oT9 !#)a [ P:QXP# ## b, oT9 !#)^ `> Xi;QXX#`e%"Legal WordPerfect 5.0 Update Class Learning Guide   #)a [ P<QXP# ## b, oT9 !#)^ `> Xi=QXX#Legal WordPerfect 5.0 Update Class Learning Guide   #)a [ P>QXP# ## b, oT9 !#)^ `> Xi?QXX#   Copyright  Portola Systems, Inc. 1987, 1988`e%APage  #)a [ P@QXP# ## b, oT9 !#)^ `> XiAQXX#   Page `5e%&Copyright  Portola Systems, Inc. 1987, 1988 2!pq=69_8Sn6OMfootnote reference08S H*_0F_8S\ER78#PRP#70_8Sn6OMfootnote text8=(_08S H*_0F_8S\EZMPN71_8Sn6OMDocument Style=(_08S H*_0F_8S\EOP` ` ` 72_8Sn6OMDocument Style=(_08S H*_0F_8S\EQ R . 2eeEp=73_8Sn6OMDocument Style=(_08S H*_0F_8S\E ST 74_8Sn6OMDocument Style=(_08S H*_0F_8S\E UV 75_8Sn6OMDocument Style=(_08S H*_0F_8S\E*WX   76_8Sn6OMDocument Style=(_08S H*_0F_8S\EYZ` ` ` 2Eq 77_8Sn6OMRight-Aligned Paragraph NumbersH*_0F_8S\E8[\@   78_8Sn6OMRight-Aligned Paragraph NumbersH*_0F_8S\EA]^@` `  ` ` ` 79_8Sn6OMDocument Style=(_08S H*_0F_8S\E0_ `    80_8Sn6OMRight-Aligned Paragraph NumbersH*_0F_8S\EJab` ` @  ` `  2aw$81_8Sn6OMRight-Aligned Paragraph NumbersH*_0F_8S\EScd` `  @  82_8Sn6OMRight-Aligned Paragraph NumbersH*_0F_8S\E\ef` `  @hh# hhh 83_8Sn6OMRight-Aligned Paragraph NumbersH*_0F_8S\Eegh` `  hh#@( hh# 84_8Sn6OMRight-Aligned Paragraph NumbersH*_0F_8S\Enij` `  hh#(@- ( 2(d85_8Sn6OMRight-Aligned Paragraph NumbersH*_0F_8S\Ewkl` `  hh#(-@pp2 -ppp 86_8Sn6OMDocument Style=(_08S H*_0F_8S\EFmn D*  ׃  87_8Sn6OMTechnical Document StyleS H*_0F_8S\E&op  . 88_8Sn6OMTechnical Document StyleS H*_0F_8S\E&qr  . 2Z89_8Sn6OMTechnical Document StyleS H*_0F_8S\E*st    90_8Sn6OMTechnical Document StyleS H*_0F_8S\E'uv   91_8Sn6OMTechnical Document StyleS H*_0F_8S\E&wx   92_8Sn6OMTechnical Document StyleS H*_0F_8S\E4y$z     2} 93_8Sn6OMTechnical Document StyleS H*_0F_8S\E&{|  . 94_8Sn6OMTechnical Document StyleS H*_0F_8S\E&}~  . 95_8Sn6OM1. a. i. (1) (a) (i) 1) a)S H*_0F_8S\E$ 96_8Sn6OM1. a. i. (1) (a) (i) 1) a)S H*_0F_8S\E/` ` ` 2Bs97_8Sn6OM1. a. i. (1) (a) (i) 1) a)S H*_0F_8S\E:` ` `  98_8Sn6OM1. a. i. (1) (a) (i) 1) a)S H*_0F_8S\EE` ` `  99_8Sn6OM1. a. i. (1) (a) (i) 1) a)S H*_0F_8S\EP` ` ` hhh 100_8Sn6OM1. a. i. (1) (a) (i) 1) a)S H*_0F_8S\E[ 2FK101_8Sn6OM1. a. i. (1) (a) (i) 1) a)S H*_0F_8S\Ef 102_8S n6OM1. a. i. (1) (a) (i) 1) a)S H*_0F_8S\Eq 103_8S n6OMDefault Paragraph Font8S H*_0F_8S\Eww#PSP##PTP#"i~'^09CSS999S]+9+/SSSSSSSSSS//]]]Ixnnxg]xx9?xgxx]xn]gxxxxg9/9MS9ISISI9SS//S/SSSS9?/SSxSSIP!PZ9+ZM999+999999S9S/xIxIxIxIxIlnIgIgIgIgI9/9/9/9/xSxSxSxSxSxSxSxSxSxSxIxSxRxSxSxS]SxIxIxInInInZnIxigIgIgIgIxSxSxSxZxSxZxS9/9S999Su]ZZxSg/gCg9g9g/xSbxSxSxSxSxn9n9n9]?]?]?]ZgFg/gMxSxSxSxSxSxSxxZgIgIgIxSg9xS]?g9xSi+SS88WuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxN/>/>/>/x]SSSSx]x]x]x]xSxSx]SSxSxSf]xSxSxSxIxIxWxIx{nInInInISSSWS]a?/?]?9?]]WW]n/nKn9nCn/x]xx]x]SSxxIxIxI]?]?]?]WnUn9nax]x]x]x]x]x]xxWnInInIx]n9x]]?n9xSz+SS8-8WuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxN8HH"&H>XHH8HB8>HH^HH>"".2",2,2,"222N2222"&22H22,006"6."""""""""2"2H,H,H,H,H,XAB,>,>,>,>,""""H2H2H2H2H2H2H2H2H2H2H,H2H1H2H2H282H,H,H,B,B,B6B,H?>,>,>,>,H2H2H2H6H2H6H2""2"""2F866H2>>(>">">H2;H2H2H2H2XHB"B"B"8&8&8&86>*>>.H2H2H2H2H2H2^HH6>,>,>,H2>"H28&>"H2?22!!WFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxN$<<$.2",2222`2 LL2 LL2L"",,2d""\4  pG;6W!@(#,h@\  P6G;hP7H5!,),5\  P6G;,P\85hC:,%rXh*f9 xr G;XX\9{,W80,%BZW*f9 xr G;Xa$G,',مG\  P6G;P2y.X80,ɒX\  P6G;P "i~'^09CSS999S]+9+/SSSSSSSSSS//]]]Ixnnxg]xx9?xgxx]xn]gxxxxg9/9MS9`XX`SK``-3`Su``K`XKS``}``SP!PZ9+ZM999+999999S9S/xIxIxIxIxIlnIgIgIgIgI9/9/9/9/xSxSxSxSxSxSxSxSxSxSxIxSxRxSxSxS]SxIxIxInInInZnIxigIgIgIgIxSxSxSxZxSxZxS9/9S999Su]ZZxSg/gCg9g9g/xSbxSxSxSxSxn9n9n9]?]?]?]ZgFg/gMxSxSxSxSxSxSxxZgIgIgIxSg9xS]?g9xSi+SS88WuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxN X-X` hp x (#%'0*,.8135@8:e yO3-  ԍTelecommunications Act of 1996, Pub. L. No. 104104, 110 Stat. 56 (1996) (1996 Act), amending the Communications Act of 1934 (the Act). specifically prohibits telecommunications carriers  X-  from subsidizing competitive services with services that are not.G >e yOt-ԍ47 U.S.C.  254(k).G The Act also directs the   KCommission, with respect to interstate services, to "establish any necessary cost allocation rules,   accounting safeguards, and guidelines to ensure that services included in the definition of   <universal service bear no more than a reasonable share of the joint and common costs of facilities  XG-  used to provide those services.":G>e {O-ԍId.: In this Order, we implement section 254(k) by codifying its   prohibitions in Part 64 of our rules. As additional provisions of the 1996 Act are implemented   and the telecommunications industry continues to evolve, we will, from time to time, reevaluate   our rules to determine whether additional rule changes are necessary to meet the requirements of section 254(k).  X-/g II. BACKGROUND  X-lU  X-  3Ԋ 2.` ` Since the advent of private line competition in the mid1960's, the Commission   has focused its attention on the incentives that carriers may have to recover the costs of   Kcompetitive services from subscribers to less competitive, regulated services by misallocating the"a B0*o(o(qq"  X-  ?costs of their competitive services. In a series of orders, yOy- ԍ Policy and Rules Concerning Rates for Competitive Common Carrier Services and Facilities Authorizations  {OA-  Therefor, CC Docket No. 79252, Notice of Inquiry and Proposed Rulemaking, 77 FCC 2d 308 (1979); First Report  {O -  and Order, 85 FCC 2d 1 (1980); Further Notice of Proposed Rulemaking, 84 FCC 2d 445 (1981); Second Further  {O-  xNotice of Proposed Rulemaking, 47 Fed. Reg. 17,308 (1982);  Second Report and Order, 91 FCC 2d 59 (1982);   {O-  Order on Reconsideration, 93 FCC 2d 54 (1983);  Third Further Notice of Proposed Rulemaking, 48 Fed. Reg. 292  {Oi-  i(1983); Third Report and Order, 48 Fed. Reg. 46,791 (1983); Fourth Report and Order, 95 FCC 2d 554 (1983);  {O3-  vacated AT&T v. FCC, 978 F.2d 727 (D.C. Cir. 1992), cert. denied MCI Telecommunications Corp. v. FCC, 113  {O-  S.Ct. 3020 (1993); Fourth Further Notice of Proposed Rulemaking, 98 FCC 2d 1191 (1984), Fifth Report and Order,  {O-  98 FCC 2d 1191 (1985); Sixth Report and Order,  99 FCC 2d 1020 (1985), vacated MCI Telecommunications Corp. v. FCC, 765 F.2d 1186 (1985). the Commission established a  X-  distinction between carriers with market power and those without.p  {O - ?ԍFor an overview of the Commission's definition of market power, see Motion of AT&T Corp. to be  {O -  Reclassified as a NonDominant Carrier, Order, 11 FCC Rcd 3271 (1995) (AT&T NonDominance Order);   ZRegulatory Treatment of LEC Provision of Interexchange Services Originating in the LEC's Local Service Area,  {Of-  Policy and Rules Concerning Interstate, Interexchange Marketplace, Second Report and Order and Third Report and  {O0-Order, CC Docket Nos. 96149, 9661, FCC 97142 (rel. Apr. 18, 1997) (LEC Long Distance Order). The Commission concluded   that carriers without market power could not charge rates or engage in practices that contravene   .the requirements of the Act because their customers could always switch to another provider. The Commission, therefore, gradually relaxed its regulation of carriers without market power.  Xv-  3.` ` For carriers with market power, the Commission's approach has evolved from  X_-  structural separations requirements to accounting and nonaccounting safeguards._( {O8- _ԍSee, e.g., Regulatory and Policy Problems Presented by the Interdependence of Computer and  {O-  Communications Services and Facilities, Tentative Decision, 28 FCC 2d 291 (1970); Final Decision and Order,28  {O-  FCC 2d 267 (1971), aff'd sub. nom GTE Services Corp. v. FCC, 474 F.2d 724 (2d Cir. 1973); decision on remand,  yO-  40 FCC 2d 293 (1973); Amendment of Section 64.702 of the Commission's Rules and Regulations, 77 FCC 2d 384  {O^-  z(1980), recon. 84 FCC 2d 50 (1980), further recon. 88 FCC 2d 512 (1981), aff'd sub nom. Computer and  {O(-  Communications Industry Ass'n v. FCC, 693 F.2d 198 (D.C. Cir. 1982), cert. denied, 461 U.S. 938 (1983); Policy  {O-  and Rules Concerning Rates for Competitive Carrier Services and Facilities Authorizations Thereof, Fifth Report and  {O-  ,Order, CC Docket No. 79252, 98 FCC 2d 1191 (1984); Separation of Costs of Regulated Telephone Service from   Costs of Nonregulated Activities, Amendment of Part 31, the Uniform System of Accounts for Class A and Class  {ON-  B Telephone Companies, Report and Order, CC Docket No. 86111, 2 FCC Rcd 1298 (1987) (Joint Cost Order),  {O-  -recon. 2 FCC Rcd 6283 (1987), further recon. 3 FCC Rcd 6701 (1988),  aff'd sub nom. Southwestern Bell Corp.  {O-  v. FCC, 896 F.2d 1378 (D.C. Cir. 1990) (Joint Cost Orders); Amendment of Section 64.702 of the Commission's  {O-  wRules and Regulations, Report and Order, CC Docket No. 85229, Phase I, 104 FCC 2d 958 (1986) (Phase I Order),  {Ov -  xrecon. 2 FCC Rcd 3035 (1987) (Phase I Recon.), further recon. 3 FCC Rcd 1135 (1988), second further recon. 4  {O@!-  FCC Rcd 5927 (1989), Phase I Order and Phase I Recon. vacated California v. FCC, 905 F.2d 1217 (9th Cir. 1990)  {O "-  K(California I); Amendment of Section 64.702 of the Commission's Rules and Regulations, Report and Order, CC  {O"-  Docket No. 85229, Phase II, 2 FCC Rcd 3072 (1987) (Phase II Order), recon. 3 FCC Rcd. 1150 (1988),  further  {O#-  recon. 4 FCC Rcd 5927 (1989), Phase II Order vacated California I, 905 F.2d 1217; Computer III Remand  {Oh$-  Proceeding, CC Docket No. 90368, 5 FCC Rcd 7719 (1990), recon., 7 FCC Rcd 909 (1992), pets. for review denied,   yCalifornia v. FCC, 4 F.3d 1505 (9th Cir. 1993); Computer III Remand Proceedings: Bell Operating Company"2%0*&&%"   Safeguards and Tier 1 Local Exchange Company Safeguards, CC Docket No. 90623, 6 FCC Rcd 7571 (1991),  {OX-  vacated in part and remanded, California v. FCC, 39 F.3d 919 (9th Cir. 1994), cert. denied, 115 S.Ct. 1427 (1995);   Implementation of the NonAccounting Safeguards of Sections 271 and 272 of the Communications Act of 1934,  {O-  Yas Amended, First Report and Order and Further Notice of Proposed Rulemaking, CC Docket No. 96149, FCC 96 {O-  ;489 (rel. Dec. 24, 1996) (NonAccounting Safeguards Order); Implementation of the Telecommunications Act of  {O~-  1996: Accounting Safeguards Under the Telecommunications Act of 1996, Report and Order, CC Docket No. 96 {OH-150, 11 FCC Rcd 17539 (1996) (Accounting Safeguards Order). The"_0*&&qqc"   Commission now has in place a comprehensive system of accounting and nonaccounting   xsafeguards designed to discourage carriers from misallocating the costs of nonregulated activities   =and to ensure that ratepayers share in any efficiencies generated from joint use of the network  X-by nonregulated activities.n {O~ -ԍSee, e.g., Joint Cost Orders, supra note 6.n  X-  p4.` ` The Commission's safeguards to protect the subscribers of incumbent local   =exchange carriers' (ILECs') services require the ILECs to record their costs and revenues in the  X_-  0Uniform System of Accounts (USOA)._ yO- ԍ47 C.F.R. Part 32. ILECs having annual revenues from regulated telecommunications operations that are   less than the indexed revenue threshold may keep a less detailed scheme of accounts than those that exceed the   indexed revenue threshold. The indexed revenue thresholds applicable to annual operating revenues from 1993, 1994   I and 1995 are $102 million, $104 million, and $107 million, respectively. Implementation of the Telecommunications  {O-  YAct of 1996: Reform of Filing Requirements and Carrier Classifications, Order and Notice of Proposed Rulemaking,  {O-  CC Docket No. 96193, 11 FCC Rcd 11716 (1996) (Filing Requirements Order). The indexed revenue threshold  yOh-  applicable to operating revenue from 1996 is $109 million. Commission Adjusts Its Annual Revenue Threshold to  {O0-  Account for Inflation for 1996 in Accordance with Section 402 of the 1996 Telecommunications Act, Public Notice, Report No. CC9721, DA 97932 (Com. Car. Bur. rel. May 2, 1997). Next, these carriers must apply our Part 64 cost  XH-  allocation rules_ ZHz {Os- ]ԍId. at  64.901 et. seq. The Commission will soon begin a proceeding to develop accounting and cost   allocation rules for ILECs that provide interconnection, pursuant to section 251 of the Act, and share infrastructure, pursuant to section 259 of the Act._ to allocate costs between activities regulated under Title II and activities not  X1-  yregulated under Title II. 1 {O~- ԍSome regulated services, however, are treated as nonregulated for purposes of our cost allocation rules. See  {OH-Accounting Safeguards Order, 11 FCC Rcd at 17572. To monitor this process, the Commission requires ILECs with annual   0operating revenue greater than the applicable indexed revenue threshold to file with the  X -  Commission cost allocation manuals (CAMs) that set forth their cost allocation procedures.h   {O!-ԍ47 C.F.R.  64.901903. See supra note 8.h In   addition, these carriers must obtain an annual independent audit of their operations. Smaller"  0*&&qq" "  X-  -ILECs, other than average schedule companies, *  yOy- ԍ47 C.F.R.  69.605(c). Companies that participate in the common line tariff and pooling arrangement,   administered by the National Exchange Carrier Association, recover costs either on the basis of cost studies or   average schedule formulas. Prior to the implementation of the Commission's access charge rules, ILEC   compensation arrangements were handed through private contractual agreements within the telephone industry. The   industry's settlements mechanism based the amount of ILEC compensation either on cost studies or average schedule   formulas that were developed using surrogate cost factors. To facilitate implementation of its access charge rules,   the Commission incorporated a modified version of the industry's existing average schedule arrangement. Average   .schedule companies are defined as telephone companies that participated in average schedule settlements on  {O-  December 1, 1982. See MTS and WATS Market Structure, Memorandum Opinion and Order, CC Docket No. 7872,   ZPhase I, 97 FCC Rcd 682 (1983). The Commission maintained the average schedule status of these ILECs based   ;on the assumption that these small carriers lacked sufficient financial resources or expertise to justify a requirement   that they perform jurisdictionally separated cost studies for determining their compensation in originating and terminating interstate telecommunications services.  must comply with our cost allocation standards   and affiliate transactions rules but are exempt from the CAM filing and independent audit requirements.  X-  45.` ` After identifying their regulated costs, ILECs, other than average schedule   companies, apply our Part 36 jurisdictional separations rules. These rules provide for the   apportionment of certain regulated costs between the interstate and intrastate jurisdictions for use  X_-  by the appropriate regulatory bodies that oversee rates in the respective jurisdictions. _  yO- ԍ47 C.F.R. Part 36. The Commission will soon begin a proceeding to examine our jurisdictional separations rules in light of the 1996 Act. For   LILECs, interstate telecommunications services generally include interstate access services and  X1-  interstate, interexchange services.T1 yO-Ѝ47 C.F.R  69.4.T Our Part 69 access charge rulesI1 yO-ԍ47 C.F.R. Part 69.I were designed to promote   competition in the interstate, interexchange market by ensuring that all interexchange carriers   would be able to originate and terminate their traffic over ILEC networks at just, reasonable and  X -  nondiscriminatory rates.^ 2 {O-  ԍxIn the Access Reform Order, the Commission creates and implements new rules to make access charges  {O- xZconsistent with the deregulatory and procompetitive goals of the Act. Access Charge Reform, First Report and  {Oc-Order, CC Docket No. 96262, FCC 97158 (adopted May 7, 1997). Through these rules, ILECs apportion their regulated, interstate costs   among the interexchange services and rate elements that form the cost basis for exchange access   tariffs. The Commission has prescribed additional structural and nonstructural safeguards  X -necessary to protect against cost misallocation and discrimination.i^^ X {O#- ԍSee, e.g., Implementation of the Pay Telephone Reclassification and Compensation Provisions of the  {Oz$-  Telecommunications Act of 1996, Report and Order, CC Docket No. 96128, FCC 96388 (rel. Sept. 20, 1996),  {OD%-  recon. FCC 96439 (rel. Nov. 8, 1996); Implementation of the Telecommunications Act of 1996: Telemessaging,"D%0*&&c%"  {O-  Electronic Publishing, and Alarm Monitoring Services, First Report and Order and Further Notice of Proposed  {OZ-  Rulemaking, CC Docket No. 96152, FCC 9735 (rel. Feb. 7, 1997); NonAccounting Safeguards Order, supra note  {O$-6; Accounting Safeguards Order, supra note 6.i" 0*&&qq "Ԍ X-ԙ 1 III. DISCUSSION lU  X-  6.` ` To ensure that rates for interstate services are just and reasonable, the Commission   ?established a uniform system of accounts, cost allocation standards, rules for recording   ztransactions between ILECs and their corporate affiliates and accounting procedures, audit   requirements, and other implementation and enforcement mechanisms. These rules were designed   to inhibit carriers with market power in regulated service markets from imposing the costs and   risks of nonregulated ventures on subscribers to regulated interstate services. The opening of the  XH-  local exchange and exchange access markets to competitionH {O - zԍSee Implementation of the Local Competition Provisions of the Telecommunications Act of 1996, First  {O -  Report and Order, CC Docket No. 9698, 11 FCC Rcd 15499 (rel. Aug. 8, 1996) (Local Competition Order), motion  {O{-  for stay denied, FCC 96378 (rel. Sept. 17, 1996), partial stay granted pending review sub nom. Iowa Util. Bd. v.  {OE-  JFCC and consolidated cases, No. 963321, WL 589204 (8th Cir. Oct. 15, 1996),  order lifting stay in part, (8th Cir.  {O-Nov. 1, 1996), Order on Reconsideration, 11 FCC Rcd 13042 (1996), further recon., 11 FCC Rcd 19738 (1996). as well as the ability of the Bell   lOperating Companies (BOCs) to enter new markets and engage in previously proscribed  X -  activitiesh  {Os-ԍSee 47 U.S.C. at  260, 271, 275, and 276.h creates the potential for ILECs to misallocate costs in ways that our current rules may  X -  not restrict because these rules are focused on the allocation of costs between regulated and  X -  -nonregulated activities.z :  {O- ԍCf. Accounting Safeguards Order, 11 FCC Rcd at 17561 (finding that, with certain modifications, current   Part 64 cost allocation rules satisfy the requirements of sections 260, 271, 275 and 276 that certain competitive   ;communications and information services not be subsidized by subscribers to regulated telecommunications services)   Jand 17572 (finding that the accounting safeguards adopted are sufficient to implement sections 254(k)'s prohibition   Yagainst using "services that are not competitive to subsidize services that are subject to competition.") The existing   rules are adequate because the activities permitted in these sections are either nonregulated or will be treated as  yO-nonregulated for purposes of our cost allocation rules. Ĭ New section 254(k), however, establishes two dichotomies that are not   Mexplicitly addressed by our existing rules. Section 254(k) requires additional scrutiny of the   allocation of costs between competitive and noncompetitive activities, both regulated and nonregulated, and between universal services and all other services.  Xy-  7.` ` Section 254(k) states that "a telecommunications company may not use services  Xb-  that are not competitive to subsidize services that are subject to competition."'b| {O"- ԍ47 U.S.C.  254(k). For a general discussion of subsidies, see Bridger M. Mitchell and Ingo Vogelsgang,  yOY#-Telecommunications Pricing Theory and Practice at 118146 (Cambridge Univ. Press 1991) (1996).' We conclude that   ]this provision of section 254(k) places an obligation on telecommunications carriers that"K0*&&qq+"  X-  supplements our existing rules.\ yOy- LԍSection 254(k)'s explicit statutory prohibition of subsidization is particularly relevant in this period in which  {OA-  ,we must continue to regulate ILECs while promoting freedom of entry for essentially unregulated competitors. See  {O -generally Alfred E. Kahn, The Economics of Regulation at xxxiixxxvii (1988). This provision of section 254(k) addresses the concern that   ILECs may attempt to gain an unfair market advantage in competitive markets by allocating to   their less competitive services, for which subscribers have no available alternative, an excessive portion of the costs incurred by their competitive operations.  X-  #8.` ` Section 254(k) also directs the Commission, with respect to interstate services, to   ;"establish any necessary cost allocation rules, accounting safeguards, and guidelines to ensure that   jservices included in the definition of universal service bear no more than a reasonable share of  XH-  the joint and common costs of facilities used to provide those services."MH yO -ԍ47 U.S.C.  254(k).M In defining the services  X1-  that will be supported by federal universal service support mechanisms, we have considered, inter  X -  alia, the extent to which telecommunications services included in the definition of universal  X -  service are "essential to education, public health or public safety."| | yO4- [ԍ47 U.S.C.  254(c)(1)(A). The other factors that must be considered are residential consumer subscribership,  {O-  deployment in public telecommunications networks, the public interest, convenience and necessity. See 47 U.S.C.  {O-  h 254(c)(1)(B)(D). See also FederalState Joint Board on Universal Service, Report and Order, CC Docket No. 96  -45, FCC 97157 (rel. May 8, 1997) (defining the universal service to include the following services: voicegrade   yaccess to the public switched network, with the ability to place and receive calls; Dual Tone MultiFrequency   (DTMF) signalling or its functional equivalent; singleparty service; access to emergency services; access to operator  yO-services; access to interexchange services; and access to directory assistance).  A telecommunications carrier   will typically provide these services, together with numerous other telecommunications services,   over a single network because the total cost of providing these services on shared facilities, under   zshared management, is less than the combined cost of providing these services on separate   xfacilities particularly under separate management operations. A substantial portion of these costs   of shared facilities and operations are joint and common costs; it is difficult, if not impossible,  X}-  xto approximate the actual portion of such costs for which each product or service is responsible.d }  yO- ԍA carrier's ability to attribute costs to individual services in a costcausative manner depends largely on the  {O-  nature of the costs, i.e., on whether the costs are incremental, joint, or common. If a cost is incremental with respect   to a particular service, a costcausative relationship exists between the cost and service because an increase in service  yOH-  causes an increase in cost. Incremental cost may include the cost of a dedicated facility or operation that is used only   by the service in question. It may also include the cost of a shared facility or operation that is used by that service   ;together with other services. COST DEFINITIONThe costs of some shared facilities and operations, however, are not incremental with   respect to the individual services provided by those facilities and operations. We refer to such costs as joint or   Jcommon. We use the term "joint" when two or more services are produced in fixed proportion by the same facility  {O0#-  or operation (i.e., when one service is produced, a second service is generated by the same production process at no  yO#-  wadditional cost).  We use the term "common" when the relative proportion of those services can vary. When a cost   is joint or common with respect to a group of services, the cost is incremental with respect to the group because a   firm can avoid that cost by eliminating the entire group. The cost is not incremental, however, with respect to"%0*&&&"   xindividual services in the group. This implies that a costcausative relationship does not exist between a cost and any individual service if that cost is joint or common. "} 0*&&qqK"   For these types of costs, considerations other than cost causation must prevail in determining how   ithe costs should be allocated among various services. We conclude that the second provision of   section 254(k) places a continuing obligation on the Commission to ensure that the treatment of   joint and common costs prescribed by our accounting, cost allocation, separations, and access charge rules will safeguard the availability of universal services.  Xv-  `9.` ` We find it unlikely that telecommunications carriers other than ILECs will have   sufficient market power to engage in the behavior proscribed by section 254(k) and therefore do  XH-  =not adopt additional rules implementing section 254(k) with respect to nondominant carriers.x\H  {O - ԍSee, e.g., AT&T NonDominance Order, supra note 5; LEC Long Distance Order, supra note 5;   Implementation of Sections 3(n) and 332 of the Communications Act, Regulatory Treatment of Mobile Services,  {O -Second Report and Order, 9 FCC Rcd 1411 (1994).x   We emphasize, however, that all telecommunications carriers remain subject to the statutory   prohibition against crosssubsidy. For ILECs, we conclude that codifying section 254(k)'s  X -  jprohibitions in Part 64 of our rules will give the fullest effect to the Act's prohibitions.c D yO-ԍThe text of the rule is set forth in Appendix A. c In this   way, our rules will reflect the intent of the Act and reinforce our commitment to enforcing this   mandate. Because this rule change merely codifies the requirements of the Act and involves no   discretionary action by the Commission, we find good cause to conclude that notice and comment  X -  procedures are unnecessary.Z  {O,- ԍSee 5 U.S.C.  553(b)(3)(B) (providing that notice and comment is not required "when the agency for good   hcause finds (and incorporates the finding and a brief statement of the reasons therefor in the rules issued) that notice and public procedure thereon are impracticable, unnecessary or contrary to the public interest.") The dynamic nature of the telecommunications industry means that   safeguarding regulated ratepayers and subscribers and contributors to universal service is an   evolving process and we will act as necessary to ensure that section 254(k)'s mandate continues to be effectuated and enforced.  X4- IV. ORDERING CLAUSES lU  X-  o 10.` ` Accordingly, IT IS ORDERED that, pursuant to sections 1, 4, 201205, 218, 220,   251, 252 and 254(k)of the Communications Act of 1934, as amended, 47 U.S.C.  151, 154, 201  205, 218, 220, 251, 252 and 254(k), and section 553(b)(B) of the Administrative Procedure Act,   5 U.S.C.  553(b)(B), Part 64 of the Commission's rules, 47 C.F.R. Part 64, is amended, as described above.  X|-   11.` ` IT IS FURTHER ORDERED that, pursuant to sections 1, 4, 201205, 218, 220,   224, 251, 252 and 254(k) of the Communications Act of 1934, as amended, 47 U.S.C.  151,"e 0*&&qq"   154, 201205, 218, 220, 251, 252 and 254(k), and section 553(b)(B) of the Administrative   >Procedure Act, 5 U.S.C.  553(b)(B), the amendment to Part 64 described above, SHALL BE EFFECTIVE UPON PUBLICATION of this Order in the Federal Register. ` `  hh,VFEDERAL COMMUNICATIONS COMMISSION ` `  hh,VWilliam F. Caton ` `  hh,VActing Secretary" 0*&&qq "  X-" APPENDIX A RULES l lUPART 64 MISCELLANEOUS RULES RELATING TO COMMON CARRIERS  X-1.The authority citation for Part 64 is revised to read as follows: AUTHORITY: 47 U.S.C. 154, 254(k); secs. 403(b)(2)(B), (c), Pub. L. 104104, 110 Stat. 56. Interpret or apply 47 U.S.C. secs. 201, 218, 226, 228, and 254(k) unless otherwise noted.  X1-2.Section 64.901 is amended by adding paragraph (c) to read as follows:  64.901 Allocation of costs. Tl* * * * *  X -lU(c)` ` A telecommunications carrier may not use services that are not competitive to subsidize services subject to competition. Services included in the definition of universal service shall bear no more than a reasonable share of the joint and common costs of facilities used to provide those services. Tl* * * * * l