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(1) (a) (i) 1) a)dK+b70t _5xŗ+tq12 102_5(_>7Default Paragraph Font5dK+b70t _5xŗ+tw3w4#PP##PP#103_5(_>7_Equation Caption _5dK+b70t _5xŗ+tw5w6#PP##PP#"i~'^:DPddDDDdp4D48dddddddddd88pppX|pDL|pp||D8D\dDXdXdXDdd88d8ddddDL8ddddX`(`lD4l\DDD4DDDDDDdDd8XXXXXX|X|X|X|XD8D8D8D8ddddddddddXdbdddpdXXXXXlX~|X|X|X|XdddldldD8DdDDDdplld|8|P|D|D|8dvddddDDDpLpLpLpl|T|8|\ddddddl|X|X|Xd|DdpL|Dd~4ddC$CWxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxNHxxH\dDXddddd8@d<@d<DDXXdDDxddxHxxHvppDXd<"dxtldpxxd2KKKKg"i~'^:DpddȨDDDdp4D48ddddddddddDDpppd|Ld|pȐD8DtdDdpXpXDdp8Dp8pdppXLDpdddXP,PhD4htDDD4DDDDDDdDp8dddddȐXXXXXJ8J8J8J8pddddppppddpddddzpdddXXhXXXXXdddhdptL8LpLDLpphhp8ZDP8pppddƐXXXpLpLpLphfDtppppppȐhXXXpDppLDd4ddC6CWxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxNHxxHjdDdddddd8HH"&H>XHH8HB8>HH^HH>"".2",2,2,"222N2222"&22H22,006"6."""""""""2"2H,H,H,H,H,XAB,>,>,>,>,""""H2H2H2H2H2H2H2H2H2H2H,H2H1H2H2H282H,H,H,B,B,B6B,H?>,>,>,>,H2H2H2H6H2H6H2""2"""2F866H2>>(>">">H2;H2H2H2H2XHB"B"B"8&8&8&86>*>>.H2H2H2H2H2H2^HH6>,>,>,H2>"H28&>"H2?22!!WFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxN$<<$.2",2222`2 LL2 LL2L"",,2d"" yO 'ЍUSTA Comments at 2.N The reasons offered by the commenters for adopting the $2,000 limit, as proposed by USTA, outweigh the reasoning offered as the basis  X{4of our tentative conclusion in the Notice that the limit should be raised only to $750.  Xf4Accordingly, although we had originally proposed a $750 limit, we shall increase the expense limit to $2,000 for all general purpose support asset accounts listed in Section 32.2000(a)(4) with the following limited exception for Account 2124."8(0*%%ZZ!"Ԍ X4` `  X4 ` ` 10.  We exclude from the $2,000 expense limit all personal computer ("PC") components falling within Account 2124, General purpose computers. PC use by telephone companies has increased substantially over the past decade. As a result, PC components  X4comprise one of the carriers' largest office investments.\) {O' " ԍ See, e.g., Letter from James S. Bolte, Director, Capital Recovery, Cincinnati Bell Telephone to Fatina  x Franklin, Chief, Competitive Safeguards Branch, Federal Communications Commission (General Purpose Computers  x Account) (February 14, 1997); Letter from Douglas J. Van Cook, Director, Capital Recovery/Valuation, NYNEX  xM to Fatina Franklin, Chief, Depreciation Rates Branch, Federal Communications Commission (General Purpose Computers Account) (February 27, 1996).\ We expect purchases of PC components to assume increased significance as incumbent local exchange carriers expand their operations to offer additional nonregulated, competitive telecommunications services. To protect regulated ratepayers from bearing the costs of PC components used in nonregulated activities we leave the expense limit for PC components falling within Account 2124, General  X14purpose computers, at the present $500 level.*1z yO\' " ԍUnder generally accepted accounting principles ("GAAP"), the cost of property and equipment includes all  yO$' x expenditures necessary to acquire the assets and place them in service for their intended use. Jan R. Williams,  yO' x Keith G. Stanga & William W. Holder, Intermediate Accounting 49697 (2d ed. 1987). Accordingly, all  x of the components of a PC, including initial operating software, should be considered as a single unit to determine  x! whether the cost of a PC exceeds the expense limit. If the total cost of a PC's components exceeds the expense limit, all of its components should be capitalized. A $500 expense limit will require carriers to keep continuing property records ("CPRs") for a large majority of PC components. Accordingly, our ability to track transfers of PC components will be enhanced through the use of our affiliate transactions rules, thereby helping prevent abuses of these types of transfers. The continued necessity of this lower expense limit for PC components will be examined when the next increase of the expense limit is proposed.  X4` ` 11.  The USTA VAL Petition. By raising the expense limit from $500 to $2,000 for Accounts 2115, 2116, 2122, 2123 and 2124 (except for PC components), the Commission will greatly reduce the number of items carriers will need to capitalize. This, in  XM4turn, will reduce the CPR records required to be maintained by carriers.X+M  yO'Ѝ47 C.F.R.  32.2000(e)(1).X By eliminating the requirement for detailed property records for certain items costing less than the new $2,000 threshold amount, the Commission has provided carriers with substantial relief from the administrative costs previously imposed. Accordingly, the USTA VAL Petition is dismissed. " +0*%%ZZC"Ԍ X' B. Amortization  X4` ` 12.  A change in the expense limit can result in disparate treatment of  X4similar assets, i.e., similar or identical assets might be capitalized or expensed depending solely on their purchase dates. To avoid this problem in the past, we have allowed companies to move the undepreciated amounts of assets purchased before the effective date of our rule modification that if purchased after that date could have been expensed, to a subsidiary  Xa4accounting record and to amortize the amounts over a prescribed period.,a {O' " ԍSee, i.e., Amendment of the Uniform System of Accounts to increase the dollar limit for expensing minor  {O 'items, Report and Order, 87 FCC at 1141 para. 14. In this Order, we do the same, permitting carriers to amortize embedded assets now capitalized pursuant to the $500 limit that would have been expensed under the new $2000 limit.  X '  X 4 ` ` 13.  In the Notice, we requested comment on USTA's proposal to permit carriers to amortize the net investment of embedded plant assets in accounts covered by the  X 4proposed rule changes over each company's remaining asset lives.d- $ {O'ЍNotice, 10 FCC Rcd at 5979 para. 3.d NYNEX, GTE, and SWBT argue that using an amortization period equal to the prescribed depreciable lives of the embedded investment would be revenue neutral and would not increase the revenue  X4requirement associated with the embedded investment.z. yO'ЍNYNEX Comments at 3; GTE Comments at 56; SWBT Comments at 78.z NYNEX argues that because there would be no impact on the ratepayers, the carriers should be permitted to use amortization  Xf4periods based on depreciable lives as determined by the individual carriers.O/fF yO]'ЍNYNEX Comments at 3.O Ameritech asserts that the carriers should be allowed to amortize the previously capitalized, undepreciated investment in the asset over either its depreciable life, or five years, whichever  X!4is shorter.S0! yO'ЍAmeritech Comments at 3.S CBT favors an amortization period of five years, which it argues would largely  X 4be offset by the depreciation charges that would have otherwise been incurred.M1 f  yO!'ЍCBT Comments at 3.M  X4 ` ` 14.  NYSDPS recommends that the amortization period for embedded net investment in assets be the same for all accounts, thereby simplifying implementation of the  X4rule change and having only minimal revenue requirement impact.R2  yOU$'ЍNYSDPS Comments at 23.R" 20*%%ZZ5"Ԍ X4ԙ` ` 15.  In 1989, when the Commission last changed its prescribed expense limit, carriers were required to amortize the net investment amount of the embedded asset  X4balances affected by that change over eight years.3\ {OK'ЍSee Revision to amend Part 31, Uniform System of Accounts for Class A and Class B Telephone Companies as it relates to the treatment of certain individual items of furniture and equipment costing $500 or  {O'less, Order on Reconsideration, CC Docket No. 87135, 4 FCC Rcd 8229, 8230 para. 11 (1989). The eightyear period was chosen because our analysis showed that this was "sufficiently long to minimize the impact on rates  X4in any jurisdiction.":4 {OA 'ԍId.: Moreover, we concluded that a single amortization period would be more efficient, maintain consistency among carriers in accounting for similar items, and  Xv4facilitate our monitoring of carrier implementation of amortization.[5v~ {O 'ЍSee id. at 8230 para. 10. [ We still believe that a single amortization period, based on the average remaining life of the assets affected by the increased expense limit adopted in this Order, is appropriate for these same reasons.  X 4` ` 16.  According to our recent analysis, the average remaining life of the assets affected by the increased expense limit in this Order is approximately 5.5 years. Therefore, we require that carriers segregate the embedded balances and associated accumulated depreciation for the equipment described above and amortize the net investment amount over five years. This shall be accomplished by monthly credits to the asset account subsidiary records and monthly debits to the accumulated depreciation subsidiary records. These monthly amounts shall be determined by dividing the subsidiary record balances by the number of months remaining for which amortization must be provided. The difference between the debit and credit amounts so determined will be charged to Account 6565, Amortization expenseother. At the end of the fiveyear amortization period, when the balances in the subsidiary record accounts have been fully amortized, use of the subsidiary records for these assets shall be discontinued.  X4` ` 17.  We asserted in the Notice that the proposed increase in the expense limit  X4appeared not to be eligible for exogenous treatment under price caps.e6 {O'ЍNotice, 10 FCC Rcd at 5980 para. 11.e USTA agrees with  X4that assertion.N7 yO!'ЍUSTA Comments at 2.N The higher expense limit will increase the expenses reported by telecommunications carriers for several years; it will, however, have no effect on the cash flows of carriers who are subject to price caps and will not increase total cumulative expenses. In fact, with the reduced recordkeeping costs that will result from the higher expense limit, the overall cumulative effect over time will be a decrease in costs. As a result, the temporary"g 2 70*%%ZZ" increase in expenseswhich will be offset by lower expenses in the futuredoes not constitute an economic cost and, therefore, will be ineligible for exogenous treatment for carriers subject  X4to price caps.F8\ {OK'ЍSee Price Cap Performance Review for Local Exchange Carriers, First Report and Order, CC Docket  {O'No. 941, 10 FCC Rcd 8961, 9089 (1995), aff'd sub nom. Bell Atlantic Telephone Companies v. FCC, 79 F.3d 1195 (D.C. Cir. 1996).F  X'   IV. PROCEDURAL ISSUES Đ\  Xv' A. Regulatory Flexibility Act Analysis  XH4 ` ` 18.  In the NPRM, the Commission certified that the rules it proposed to  X34adopt in this proceeding would not have a significant economic impact on a substantial  X 4number of small entities because the proposed rules did not pertain to small entities.U9  {O'ԍNPRM, 8 FCC Rcd at 6660.U No comments were received specifically concerning the proposed certification. For the reasons stated below, we certify that the rules adopted herein will not have a significant economic  X 4impact on a substantial number of small entities.F: ~ yO'ԍ5 U.S.C.  605(b).F This certification conforms to the Regulatory Flexibility Act ("RFA"), as amended by the Small Business Regulatory  X 4Enforcement Fairness Act of 1996 ("SBREFA").;  yOh' "V ԍ5 U.S.C.  601611. SBREFA was enacted as Subtitle II of the Contract With America Advancement Act of 1996 ("CWAAA"), Pub.L. No. 104121, 110 Stat. 847 (1996).  X{4 ` ` 19.  The NPRM certified that no regulatory flexibility analysis was required because the entities affected by the proposed rules were either large corporations, affiliates of such corporations, or were dominant in their field of operations and therefore not small  X84entities.M<8f  {OO'ԍNPRM at 5981 para. 14.M The RFA, 5 U.S.C.  601(3), incorporates the definition of small business concern  X!4set forth in 15 U.S.C.  632.=!  yO' " ԍSmall business concerns are independently owned and operated, not dominant in their field of operations, and meet any additional criteria established by the Small Business Administration. The rules we adopt in this Report and Order, however, apply to all ILECs subject to our accounting rules, some of which may be small entities. Moreover,  X4since the NPRM, we have stated that although we still consider small incumbent LECs to be" P =0*%%ZZ" dominant in their field of operations, we now include such companies in our regulatory  X4flexibility analyses.> {Ob' " ԍSee Implementation of the Local Competition Provisions in the Telecommunications Act of 1996, Report  {O,'& Order, CC Docket No. 9698, 11 FCC Rcd 15499, 1614445 paras. 132830 (1996).  X4 ` ` 20.  We certify, but on a different basis than in the Notice, that no regulatory flexibility analysis is necessary here. Even if a substantial number of small entities were affected by the rules, there would not be a significant economic impact on those entities. These rules govern the accounting treatment of specific assets, in particular, whether their costs are expensed or capitalized. Capitalization is more administratively burdensome because it requires additional recordkeeping over a period of years. Because we are raising the limit under which items are expensed, the effect of this Order is to reduce regulatory burdens for all companies that use our Part 32 accounts.  X 4  X 4 ` ` 21.  We therefore certify pursuant to section 605(b) of the RFA that the rules adopted in this Order will not have a significant economic impact on a substantial number of small entities. The Commission will publish this certification in the Federal Register, and will provide a copy of the certification to the Chief Counsel for Advocacy of  X4the SBA.F?$ yOg'ԍ5 U.S.C.  605(b).F The Commission will also include the certification in the report to Congress  X{4pursuant to the SBREFA.L@{ yO'ԍ5 U.S.C.  801(a)(1)(A).L  XM' B. Paperwork Reduction Act   X4` ` 22.  The record keeping requirements in this item are contingent upon approval of the Office of Management and Budget.  X''W V. ORDERING CLAUSE S Đ\  X4 ` ` 23.  Accordingly, IT IS ORDERED, pursuant to Sections 4(i), 4(j), 218, and 220 of the Communications Act of 1934, as amended, 47 U.S.C.  154(i), 154(j), 218, and 220, Part 32, Uniform System of Accounts for Telecommunications Companies, of the Commission's Rules IS AMENDED as shown in Appendix A below, effective six months after publication in the Federal Register. Affected parties may elect to implement these changes on January 1, 1998.  X"4 "" D@0*%%ZZ""Ԍ X4 ` ` 24.  IT IS FURTHER ORDERED that, the collections of information contained within are contingent upon approval of the Office of Management and Budget. X` hp x (#%'0*,.8135@8: