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Responsible Accounting Officer (RAO) Letters



RAO
Letter
Number
Title/Subject Released
Due
DA
Number
Document
Retrieval
Links
32 Accounting for Derivative Instruments and Hedging Activities. 06/18/2001 01-1435 Word97
PDF
Text
31 CAM Audit Requirements for Large Incumbent Local Exchange Carriers. 12/21/2000 00-2385 Word97
PDF
Text
30 Cost Allocation Uniformity for Carriers Filing Class B Cost Allocation Manuals. 02/24/2000 00-355 Text
Word97
Appx. A PDF
29 CAM Attest Requirements for Mid-sized Incumbent Local Exchange Carriers. 02/14/2000 00-265 Text
Word97
28 Auditor Independence and Objectivity. 12/01/1999 99-2674 Text
Word97
27 Accounting for Universal Service Support Payments and Receipts. 06/10/1998 98-1106 Text
WordPerfect
26 Cost Allocation Manuals - Section V. Transactions with Affiliates. 05/06/1998 98-855 Zip
WordPerfect
Text
Appx. C, P. 2, Excel
Appx. C, P. 3, Excel
25 Accounting and Reporting Requirements for Video Dialtone Service. 04/03/1995 95-703 PDF
WordPerfect
24 Accounting for Work Force Reduction Programs. 03/24/1994 94-268 Text
WordPerfect
23 ARMIS, USOA Report (FCC Report 43-02) Corrections and Clarification of Certain Tables, Instructions and Specifications. 03/19/1994 94-217 Text
WordPerfect
22 Provides guidance for adopting statement of Financial Accounting Standards No. 112 (SFAS-112). 06/17/1993 93-661 Text
WordPerfect
21
(letter)
Letter from Chief, PPD, re Aztek Networks, which clarifies that the installation of emergency standalone routing capability at a terminal classified as a remote concentrator prior to installation of such capability shall not alter the classification of that terminal or location as a remote terminal of a concentrator, provided that the router does not “routinely perform the interconnection function locally.” 03/05/2009 09-553 PDF
21
(rev)
Refines definitions. 09/08/1992 92-1225 PDF
21 Defines remote switch, remote concentrator and classifies remote COE for accounting purposes. 08/07/1992 92-1091 Text
WordPerfect
20 Clarifies 1991 order regarding Post Retirement Benefits under SFAS-106. 05/04/1992 92-520 Text
WordPerfect
19 Establishes uniform for Cost Allocation Manuals and standard procedures for filing revisions. 12/23/1991 91-1570 Text
WordPerfect
18 Revises Annual Report Form M to use the metric system of measurement, pursuant to the Metric Conversion Act of 1975. 06/07/1991 91-677 Text
WordPerfect
17 Makes minor corrections to Annual Report Form M. 11/19/1990 90-1568 Text
WordPerfect
16 Directs carriers subject to FCC Cost Allocation Rules to classify Enhanced Services as nonregulated on an interim basis. 10/18/1990 90-1408 Text
WordPerfect
15 Interpretation of certain Annual Report Form M Schedule Instructions. 03/05/1990 90-203 Text
WordPerfect
14 Inside wire classification as nonregulated. 09/28/1989 89-1186 Text
WordPerfect
13 Part 32, USOA - Accounting for certain loadings of cost of removal. 04/13/1988 none Text
WordPerfect
12
(errata)
Errata to 10/23/90 revision. 10/25/1990 90-1507 PDF
12
(2nd rev)
Revised to include Sample Opinion Letter. 10/23/1990 90-1491 Text
WordPerfect
12
(1st rev)
Revised pursuant to USTA request. 07/07/1988 88-1060 Text
WordPerfect
12 Attestation Audits pursuant to the Joint Cost Reconsideration Order (CC Docket 86-111). 04/11/1988 88-497 Text
WordPerfect
11 Recision of 7/19/85 interpretation relating to Account 232, station connections-inside wiring. 01/25/1988 none Text
WordPerfect
10 Requests updated list of retirement units from Class A carriers. 12/23/1987 none Text
WordPerfect
9 Part32 treatment for Inventories and Property Leased to Others. 09/01/1987 none Text
WordPerfect
8 Accounting for tax timing differences associated with IRS Summary Assessment. 08/19/1987 none Text
WordPerfect
7 Clarifications to new Part 32 - USOA. 07/01/1987 none Text
WordPerfect
6
(amended)
STPs moved from Part 32.2232 to Part 32.2212. 02/27/1989 89-164 PDF
6 Revised item list for classification of telephone plant. 06/26/1987 none Text
WordPerfect
5 Explanation of RAO letters. 04/15/1987 none Text
WordPerfect
4 Interim reporting of income tax for 1987. 02/06/1987 none Text
WordPerfect
3 Item list for classifications of telephone plant. 01/15/1987 none Text
WordPerfect
2 Part 32 - Federal Register Reference is official. 12/23/1986 none Text
WordPerfect
1 FCC Form M. Depreciation - State Mandated Practices. 09/03/1986 none Text
WordPerfect


last reviewed/updated on July 20, 2009  


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