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Significant Changes to ARMIS Reporting Instructions

Changes in Previous Years:   2012   2011   2010   2009   2008   2007   2006  2005  2004  2003  2002  2001  2000

Important Changes for Reporting Year 2013
ARMIS data reporting requirements for year 2013 data (filed not later than April 1, 2014) are the same as those for reporting year 2010, i.e., there were no changes for reporting year 2013.

Important Changes for Reporting Year 2012
ARMIS data reporting requirements for year 2012 data (filed not later than April 1, 2013) are the same as those for reporting year 2010, i.e., there were no changes for reporting year 2012.

Important Changes for Reporting Year 2011
ARMIS data reporting requirements for year 2011 data (filed not later than April 1, 2012) are the same as those for reporting year 2010, i.e., there were no changes for reporting year 2011.

Important Changes for Reporting Year 2010
Commission action taken in the ARMIS Forbearance Order impacts ARMIS data filed for reporting year 2010 and beyond. In that Order, the Commission granted conditional forbearance from carrier obligations to file ARMIS Reports 43-05 and 43-06 provided that the carriers committed to file the data voluntarily for 24 months after September 6, 2008. The 24 months ended on September 6, 2010; and carriers do not file Reports 43-05 and 43-06 for reporting year 2010 and subsequent years.

Important Changes for Reporting Year 2009
ARMIS data reporting requirements for year 2009 data (filed not later than April 1, 2010) are the same as those for reporting year 2008, i.e., there were no changes for reporting year 2009.

Important Changes for Reporting Year 2008
Commission actions taken in the AT&T Cost Assignment Forbearance Order, the ARMIS Forbearance Order, and the ARMIS Financial Reporting Forbearance Order, result in major revisions to ARMIS data filed for reporting year 2008. Following is a chronological listing of these revisions.
  • FCC Reports 43-04, 495A, 495B: In its April 24, 2008 AT&T Cost Assignment Forbearance Order, the Commission relieved AT&T from filing ARMIS Reports 43-04, 495A, and 495B, subject to Wireline Competition Bureau (Bureau) approval of a compliance plan submitted by AT&T.  In the September 6, 2008 ARMIS Forbearance Order, the Commission extended the same relief to Verizon and Qwest, subject to Bureau approval of compliance plans submitted by these companies. Subsequently, on December 31, 2008, the Bureau approved compliance plans submitted by AT&T, Verizon, and Qwest.
  • FCC Reports 43-05, 43-06: Also, in the ARMIS Forbearance Order, the Commission decided to forbear from the rules requiring that carriers file ARMIS Reports 43-05 and 43-06 provided that the carriers committed to file the data voluntarily for 24 months after September 6, 2008.
  • FCC Reports 43-07, 43-08: Filers are required to file ARMIS Report 43-08 Table III, columns (fc), (fd), (fe), and (fi). However, in the ARMIS Forbearance Order, the Commission granted conditional forbearance from filing ARMIS Report 43-07 in its entirety, and from filing the remaining tables in ARMIS Report 43-08 (for those carriers who committed to collect and retain data required by ARMIS Report 43-07, and the remaining tables of ARMIS Report 43-08, for 24 months after September 6, 2008).
  • FCC Reports 43-01, 43-02, 43-03: Finally, under the December 12, 2008 ARMIS Financial Reporting Forbearance Order, the Commission decided to forbear from the requirement that AT&T, Qwest, and Verizon file ARMIS Reports 43-01, 43-02, 43-03.  However, these three carriers must continue to file pole attachment data, formerly filed on ARMIS Report 43-01, annually in WC Docket No. 07-204.  Forbearance from ARMIS Report 43-01 was not extended to any other ILEC.

Important Changes for Reporting Year 2007
Pursuant to section 272(e)(3) of the Communications Act of 1934, as amended by the Telecommunications Act of 1996, and the Commission's 272 Sunset Order FCC 07-159, released August 31, 2007, to facilitate transparency of each carrier’s imputation of in-region, long distance costs, AT&T, Qwest, and Verizon are required to include the imputation charges it debits to account 32.5280 in its ARMIS filings, accompanied by an explanatory footnote for each line item identifying the amount imputed. These data values with explanatory footnotes are to be provided in FCC Report 43-01, Table 1, row 1045, columns (b) and (c); FCC Report 43-02, Table I-1, row 5280, column (b); and FCC Report 43-03, Table I, row 5280, columns (b), (d), and (j).

Important Changes for Reporting Year 2006
ARMIS data reporting requirements for year 2006 data (filed not later than April 1, 2007) are the same as those for reporting year 2005, i.e., there were no changes for reporting year 2006.

Important Changes for Reporting Year 2005
Important changes in ARMIS data reporting requirements for year 2005 data (filed not later than April 1, 2006) are described below. These changes are implemented by the 2005 ARMIS Annual ARMIS Order (released December 8, 2005). In the order, the Commission modifies two reports: first, to implement a recent Commission order and second, as required by the Commission’s rules. In addition, the order clarifies definitions and descriptions in several ARMIS reports to ensure consistency among reports and to improve the understanding of existing requirements. The order made the following significant changes:
  • FCC Report 43-01: Removed, in Table I (Cost and Revenue), Row 1970, Common Line Support - Long Term. In Table II (Demand Analysis), instructions for Row 2090 are clarified, by removing the reference to mobile telephone/pagers.


  • FCC Report 43-03: Added two new rows and associated instructions in order to add wholesale and retail percentages for account 6623.


  • FCC Report 43-05: Made several minor clarifying changes within the forms and instructions for this report to update the forms for Table III (Common Trunk Blockage) and Table V (Service Quality Complaints), and added clarifying language to the instructions for Table IV (Total Switch Downtime), Column (an) - Total Number of Switches.


  • FCC Report 43-07: Made several minor clarifying changes within the forms and instructions for this report: within Table I (Switching Equipment), minor changes to row titles for Rows 0113, and 0114. Clarified General Instructions for this table, and modified the instructions for Rows 0110, 0111, 0113, and 0114 in order to clarify switching equipment nomenclature.


  • FCC Report 43-08: Made several minor clarifying changes within the forms and instructions for this report: within Table II (Switched Access Lines in Service), minor change to the column title for Column (ck). Modified the instructions for Central Office Switches and for Columns (ck) and (cl), in order to clarify the types of central office and remote switches that are to be reported. In Table III (Access Lines in Service by Customer), the table’s format is modified, the column titles of Columns (fd) and (fe) are changed, and the instructions for these columns and for Column (fc) are modified. This was done to clarify that Payphone Lines are a subset of Multiline Business Switched Access Lines; corrected formulas in Columns (fc) and (fd).


Important Changes for Reporting Year 2004
Important changes in ARMIS data reporting requirements for year 2004 data (filed April 1, 2005) are described below. These changes are implemented by the 2004 ARMIS Annual ARMIS Order (released December 8, 2004) which reflects requirements set forth in the notice Office of Management and Budget - Standards for Defining Metropolitan and Micropolitan Statistical Areas, 65 Fed. Reg. 82228 (2000) and in Report and Order in CC Docket No. 98-117, Fifth Memorandum Opinion and Order in AAD File No. 98-43, 14 FCC Rcd 11443 (1999).
  • FCC Report 43-01: modifies the instructions for Row 1970, in Table I, Cost and Revenue, to reflect time periods and multiplicative factors to be applied to 2004 data.


  • FCC Report 43-02: modifies the General Instructions for Table C-5, Important Changes During the Year, to require that carriers file Annual SEC 10K Reports with the Commission electronically, rather than by paper copy.


  • FCC Report 43-04: clarifies instructions for Rows 1216 and 3090.


  • FCC Report 43-05: makes several minor clarifying changes to this report, in Table II, Installation and Repair Intervals (Local Service), Row 0140, and Table III, Common Trunk Blockage, Row 0180. Further, we modify the instructions for Table II, Column (ad) and Table IV, Total Switch Downtime, Row 0200, to incorporate the new definitions for Metropolitan Statistical Areas.


  • FCC Report 43-07: makes several minor clarifying changes to this report, and modify the instructions for Table I, Switching Equipment, Column (b), to incorporate the new definitions for Metropolitan Statistical Areas. Also, to insure consistency in calculations between this report and FCC Report 43-08, the Operating Data Report, we direct that in Table II, Rows 0320, 0321, 0322, and 0323, the quantities of facilities are to be reported in whole numbers.


Important Changes for Reporting Year 2003
Important changes in ARMIS data reporting requirements for year 2003 data (filed April 1, 2004) are described below. These changes are implemented by the 2003 ARMIS Annual ARMIS Order (released December 17, 2003) which reflects requirements set forth in the following orders: the Phase 2 Report and Order (released November 5, 2001) and its Errata (released January 18, 2002); the Phase 2 Reconsideration Order (released March 8, 2002); the Accounting Suspension Order (released November 12, 2002); and the Accounting Suspension Order Extension (released June 24, 2003).
  • FCC Report 43-01: adds and eliminates rows associated with certain Class A Accounts in Table I - Cost and Revenue - Class A Account Level Reporting. Remove Rows 1050, 1340, 1350, 1360, 1870, and 1881, and adds Row 1365, Nonoperating Income and Expenses, and Row 1865, Other Long-term Liabilities and Deferred Credits. The order modifies Table I - Cost and Revenue - Class B Account Level Reporting, by removing Rows 1870 and 1871, and by adding Row 1365, Non-operating Income and Expenses, and Row 1865, Other Long-term Liabilities and Deferred Credits. All instructions affected by the deletion and consolidation of the Class A and Class B Accounts are modified accordingly. Deletes instructions for rows removed, and modifies instructions for Rows 1020, 1030, 1040, 1090, 1140, 1160, 1290, 1330, 1390, 1510, 1640, 1740, 1750, and 1830, and makes clarifying changes to instructions for Row 1970.

    In Table III, Pole and Conduit Rental Calculation Information, the instructions for Row 503, General & Administrative Expense are revised.


  • FCC Report 43-02: eliminates rows associated with certain Class A Accounts in Table B-1, Balance Sheet Accounts. Removes Rows 1130 - 1160, 1180 - 1210, 1290 - 1330, 1401, 1402, 1407, 1408, 1437, 1439, 2215, 2215.1, 2215.2, 2215.3, 2231.1, 2231.2, 2425, 3400, 3420, 3500, 3600, 4010, 4020, 4030, 4050, 4060, 4120, 4210 - 4270, 4310, and 4360. In the same table, row titles for Rows 1438, 2211, 2341, 2424, are changed and the following new rows are added: Row 1170, Receivables, Row 1171, Allowance for doubtful accounts, Row 2212.1, Circuit switching, Row 2212.2, Packet switching, Row 2232.1, Electronic circuit, Row 2232.2, Optical circuit, Row 2690.1, Network software, Row 2690.2, General purpose computer software, Row 4000, Current accounts and notes payable, and Row 4300, Other long-term liabilities and deferred credits. In the same table, Row 420 is changed to Row 4200, Long-term debt and funded debt. Accordingly, all instructions affected by the deletion and consolidation of the Class A Accounts are modified. Thus, in addition to deleting instructions for rows removed, instructions for Rows 120, 150, 2210, 340, 410, 430, and 450 are modified. For new Class A subaccounts that have been added to this table, instructions are added for Row 2212, Digital Electronic Switching, Row 2232, Circuit Equipment, and Row 2690, Intangibles.

    Table B-2, Statement of Cash Flows: instructions for Rows 0130, 0140, and 0150 are clarified.

    Table B-3, Investment in Affiliates and Other Companies: The order deletes Rows 0301 through 0330, 0401 through 0430, 0440, 0450, and 0460, and deletes Columns (aa) through (ao), and modifies the column section titles of existing Account 1401/1402, Account 1160, and Account 1180. Order adds a new Column (q), Total, as a clarification. Order also makes row and column instructions changes to reflect the table deletions and clarification.

    Table B-5, Analysis of Entries in Accumulated Depreciation: deletes Rows 0190, 0230, 0240, 0250, 0260, 0300, 0310 and 0440, by changing titles of Rows 0180, 0220, 0290, and 0430, and by adding Row 0235, Digital electronic switching - circuit, Row 0237, Digital electronic switching - packet, Row 0305, Circuit equipment - electronic, and Row 0307, Circuit equipment - optical. Order modifies, accordingly, all instructions affected by the Class A Account changes. Order deletes instructions for rows removed, modifies instructions for row title changes, adds instructions for the new rows, and revises the instructions for Rows 0270 and 0320, and for Column (f).

    Table I-1, Income Statement Accounts, is modified by deleting Rows 5002 - 5004, 5050, 5069, 5084, 5100 - 5169, 5200, 5240 - 5270, 5301, 5302, 6215, 6425, 6612, 6710, 6711, 6712, 6721 - 6728, 7110 - 7160, 7310 - 7370, 7410 - 7450, 7510 - 7540, and 7610 - 7640, and by changing row titles for Rows 5060, 6110, 6120, 6210, 6211, 6212, 6220, 6230, 6310, 6341, 6410, 6424, 650, 6510, 6530, 6540, 690, 6610, 6611, 700, 6790, 7200, 790, 615, 625, 635, 6121 - 6124, 6211, 6212, 6231, 6232, 6311 - 6362, 6411 - 6441, 6511, 665, 6531 - 6533, 675, 685, 6561 - 6565, 6611, 6613, and 6621 - 6623. Likewise, the order adds Row 6212.1, Circuit switching expense, Row 6212.2, Packet switching expense, Row 6232.1, Electronic circuit expense, and Row 6232.2, Optical circuit expense. Order adds Row 526, Miscellaneous revenue, and Row 527, Total Miscellaneous Revenues, and changes Row 510 to Row 5001, Basic area revenue, Row 525 to Row 5100, Long distance message revenue, and Row 5080 to Row 522, Network Access Services Revenues. For new Class A subaccounts that have been added to this table, instructions are added for Row 6212, Digital Electronic Switching, and Row 6232, Circuit Equipment. All instructions affected by Class A Account changes are modified accordingly. Order deletes instructions for rows removed, adds instructions for the new rows, revises the general instruction for this table, revises the instructions for Rows 520, 5080, 530, 6210, 710, and makes clarifying changes to the instructions for Row 790.

    Table I-6, Special Charges: order clarifies the title for Row 0270 and revises the instructions for Rows 0100, 0200, 0220, 0240, and 0250, and makes changes to section definitions throughout the instructions.

    Table I-7, Donations or Payments for Services Rendered by Persons Other Than Employees: order modifies the section definition for Rows 1501 through 1598.


  • FCC Report 43-03: modifies Table I, Regulated/Nonregulated Data, by removing Rows 5002 - 5004, 5050, 5069, 5084, 5100 - 5169, 5200, 5240 - 5270, 5301, 5302, 6215, 6425, 6612, 6710, 6711, 6712, 6721 - 6728, 7110 - 7160, 7310 - 7370, 7510 - 7540, 7610 - 7640,1439, 2215, 2425, 3400, 3420, 3500, 3600, 4120, 4310, and 4360. Order adds Row 4300, Other long-term liabilities and deferred credits, and adds Row 526, Miscellaneous revenue, and Row 527, Total Miscellaneous Revenues. Order changes titles of numerous rows in this table. Other changes include the following row replacements: Row 510 to Row 5001, Basic area revenue; Row 525 to Row 5100, Long distance message revenue, and Row 5080 to Row 522, Network access services revenues. Order makes additional changes of a clarifying nature to a number of section titles, and removes the “N/A” from Column (m), Subject to Separations, Row 3410. Order modifies, accordingly, all instructions affected by the Class A Account changes, and deletes instructions for rows removed, adds instructions for the new rows, and revises the instructions for Rows 520, 530, 6210, 720, 2210, 370, and 495. Order clarifies instructions for Column (m), and changes the definitions of Columns (c), (d), (e), and (f).


  • FCC Report 43-04: modifies Table I, Separations and Access Data, by removing Rows 4013, 3220, 3230, 3240, 3250, 3260, and 3270. Order updates the Allocation Reference Table, and removes the “N/A” from the data fields for Column (c), State, Rows 4010, 4011, and 4012. Order requires that data fields for Row 7330, Corporate Operations Expense - EAS - Directly Assigned Exchange, Columns (i) through (o) be populated with “N/A.” Order modifies, accordingly, all instructions affected by the Class A Account changes, and deletes instructions for rows removed and modifies the instructions for Rows 4010, 4011, 4012, 4014, and 3430. Order revises Item 3 in the report’s General Instructions, and clarifies instructions for Row 6230.


  • FCC Report 43-05: makes several minor clarifying changes, i.e., in Table IV - Total Switch Downtime, column instructions for the definition of “Switch Downtime,” and in Table IV-A - Occurrences of Two Minutes or more Duration Downtime, General Instructions, the definition of switch downtime requires complete loss of all call processing capability. Also, in Table IV-A, Column (t), Cause, is revised to clarify that the definition in item 01 includes hardware changes, as well as software and firmware changes.


  • FCC Report 43-07: modifies Table I, Switching Equipment, by changing Rows 0150 and 0160 to reflect the renaming of “analog” switches and lines to “non-digital” switches and lines. Order makes clarifying changes to Table II - Transmission Facilities, by modifying language in several of the row instructions. A number of changes are made to improve consistency in grammatical usage among the instructions, and to refine the terminology used in describing the data this table is designed to capture. Order modifies the section instructions entitled Loop Plant - Central Office Terminations, and the instructions for Rows 0370 - 0470.


  • Unbundled Network Elements: Order directs that any row/column data entry which contains UNE data be accompanied by an explanatory footnote identifying the types of UNEs (e.g., “UNE-P”) that are included.

Important Changes for Reporting Year 2002
Important changes in ARMIS data reporting requirements for year 2002 data (filed April 1, 2003) are described below. These changes are implemented by the 2002 ARMIS Annual ARMIS Order (released December 19, 2002) which reflects requirements set forth in the following orders: the ARMIS Review Order (released June 30, 1999), the Phase 2 Report and Order (released November 5, 2001) and its Erratum (released January 18, 2002), the Phase 2 Reconsideration Order (released March 8, 2002), and the Accounting Suspension Order (released November 12, 2002).
  • Beginning April 1, 2003, ARMIS data shall be filed electronically as mandated in the ARMIS Review Order.


  • FCC Report 43-01, Table I: incorporate the requirement for mid-sized incumbent LECs to file annual Part 64 certification letters, signed under oath by an officer of the company; modify Table I - Cost and Revenue, by removing Column (e), All Other Adjustments; revise the title of Column (d) to Adjustments which will now include all adjustments. All instructions affected by the deletion of Column (e) are modified accordingly. In Table II, Demand Analysis: remove Common Line Minutes of Use collected in Rows 2010, 2020, 2030, and 2040, and revise the general instructions to reflect the removal of these rows. Add Table III, Pole and Conduit Rental Calculation Information.


  • FCC Report 43-02: report is no longer required to be filed by mid-sized carriers. Thus, all references to Class B level reporting in the instructions and any related tables within this report are removed.


  • FCC Report 43-03: report is no longer required to be filed by mid-sized carriers. Thus, all references to Class B level reporting in the instructions and any related tables within this report are removed; modify Table I - Regulated/Nonregulated Data, by removing Column (l), Other Adjustments; revise the title of Column (k) to Adjustments which will now include all adjustments. All instructions affected by the deletion of Column (l) are modified accordingly.


  • FCC Report 43-04, the Access Report, details carriers’ revenues, expenses, taxes, plant in service, other investment and depreciation reserves by study area, pursuant to section 43.21(f) of the Commission’s rules. In accordance with the Phase 2 Reconsideration Order, this report is no longer required to be filed by mid-sized carriers. Thus, all references to Class B level reporting in the instructions are removed.


  • FCC Report 43-07: modify Table I, Switching Equipment by removing Rows 0130, 0131, 0132, 0133, 0134, 0135, 0140, 0141, 0151, 0152, 0153, 0154, 0155, 0161, 0171, 0172, 0173, 0174, 0175, 0181, 0190, 0191, 0200, 0201, 0210, 0211, 0220, 0221, 0231, 0232, 0233, 0234, 0235, 0236, 0237, 0241, 0246, 0247, 0251, 0256, 0257, 0271, 0281, 0291, and 0301; modify the instructions for the following: Row 0110, Total Switches; Row 0111, Local Switches; Row 0112, Tandems; Row 0120, Total Number Access Lines In Service; Row 0150, Total ASPC Switches; Row 0170, Total DSPC Switches; and the paragraph entitled “Type of Switch.” In the same table, rename Rows 0230, 0240, and 0250, and modify their instructions to remove distinctions between the reporting of switches with SS7-317 and SS7-394 capability, and make related revisions to the general instructions. Table II: remove Rows 0331, 0332, 0333, 0350, 0351, 0352, 0360, 0361, 0362, and 0363; add four new rows to assess the penetration of fiber in the local loop and gauge the development of broadband infrastructure: Row 0485, Hybrid Fiber/Metallic Loop Interface Locations; Row 0486 Switched Access Lines Served from Interface Locations; Row 0487, Total xDSL Terminated at Customer Premises; and Row 0488, xDSL Terminated at Customer Premises via Hybrid Fiber/Metallic Interface Locations. Remove entirely Table III, ILEC Call Set-Up Time and Table IV, Additions and Book Costs.


  • FCC Report 43-08: Table I.A, Outside Plant Statistics - Cable and Wire Facilities, remove Columns (j), (k), (l), and (m), all associated with Submarine and Deep Sea Cable, and revise Columns (p) and (q) to reflect this action. Table I.B, Outside Plant Statistics - Other, remove Columns (be), Terrestrial Kilometers of One-Way Satellite Radio Channel, and remove columns (bj) and (bm) which collect loop and interoffice video facilities data. Remove references to video circuits in the instructions entitled “Total Equipped Local Loop Circuit Kilometers,” and “Total Equipped Interoffice Circuit Kilometers (Cable and Microwave Systems).” Remove the distinction between analog and digital lines by deleting Columns (cf), (cg), and (ch), which collect digital data, and revising the instructions for Columns (cc), (cd), and (ce) to reflect the deletion of the digital columns. Make extensive structural changes to Table III, Access Lines in Service by Customer: remove Columns (de), (dg), (dh), and (di), and add Columns (ff), Residential Switched Access Lines / Lifeline, (fg), Residential Switched Access Lines / Non-Lifeline / Primary, (fh), Residential Switched Access Lines / Non-Lifeline / Non-Primary, and (fm), Local Private Lines; restructure Columns (da), (db), (dc), (dd), (df), (dj), (dk), (dl), and (dm), which are relocated, respectively, to Columns (fa), (fb), (fc), (fd), (fe), (fi), (fj), (fk), and (fl). Columns (fc) and (fd) are modified to remove references to analog technology.

Important Changes for Reporting Year 2001
On April 1, 2002, the following changes have been made to the system as required by the 2001 ARMIS Order (released December 10, 2001) and the Phase 2 Order on Reconsideration (released March 8, 2002):
  • Mid-sized ILECs are not required to file ARMIS Reports 43-02, 43-03 and 43-04. Therefore, the COSAs are not available for selection, beginning with the 2001 data.


  • Report 43-01: Columns (i), (j), (k), (o), (q), and (t) have been eliminated. The title of Column (m) is changed to “Common Line.”


  • Report 43-04: Data for 360 rows have been eliminated beginning with the 2001 data. Columns (e), (f), (g), (k), (m), and (p) are also eliminated. The title of Column (i) is changed to “Common Line.”


  • Allocation factors will be automatically displayed - on the output screen - when a specific cost, revenue or investment row is selected.

Important Changes for Reporting Year 2000
On April 2, 2001, the following changes were made to the system:
  • The COSA code display screens and the preset reports results reflect current company structures (e.g., mergers, acquisitions, etc.).


  • Many of the tables in the 43-02 report have been eliminated (per the 2000 annual ARMIS Order). The tables remaining are C3, C5, B1, B2, B3, B4, B5, B6, B7, B10, I1, I2, I6, and I7.


  • With the release of the 2000 annual ARMIS Order, a new table has been created for Table I-1 of the 43-02, by eliminating the expense matrix and combining Column (ab) of I-1B with Column (b) of I-1A. The new table has a single column, Column (b).


  • For rows that have been discontinued, dates have been added to indicate the years of availability (e.g., Report 43-01, Rows 1110, 1610, and 1880).


  • Rows, for which no data have been available for several years, are no longer available for selection.

last reviewed/updated on March 14, 2014  


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