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 [[ b, oT9 !b, oT9 !n )^ `> XifQ ` Advanced Legal WordPerfect Learning Guide   f )^ `> XifQ Advanced Legal WordPerfect Learning Guide   Q" )^ `> XifQ    Copyright  Portola Systems, Inc. 1987, 1988`6 >Page  QN~ )^ `> XifQ    Page ` Copyright  Portola Systems, Inc. 1987, 1988 Style 8PfInitial Codes for Beginninggi )a [ PfQK  dddn  # X` hp x (#%'b, oT9  [ &e )^ `> XifQ ` Beginning Legal WordPerfect Learning Guide   d )^ `> XifQ Beginning Legal WordPerfect Learning Guide   jH )^ `> XifQ    Copyright  Portola Systems, Inc. 1987, 1988`6 >Page  j )^ `> XifQ    Page ` Copyright  Portola Systems, Inc. 1987, 1988 2=,"K' K)Style 9Initial Codes for Intermediate )a [ PfQK  dddn  # X` hp x (#%'b, oT9 Њ [ e )^ `> XifQ ` Intermediate Legal WordPerfect Learning Guide  UpdateInitial Codes for Update Module )a [ PfQK  dddn  #  [ X` hp x (#%'b, oT9 !n )^ `> XifQ ` Legal WordPerfect 5.0 Update Class Learning Guide   f )^ `> XifQ Legal WordPerfect 5.0 Update Class Learning Guide   Q" )^ `> XifQ    Copyright  Portola Systems, Inc. 1987, 1988`7 CPage  jN~ )^ `> XifQ    Page ` Copyright  Portola Systems, Inc. 1987, 1988 "i~'^ ((C>(-((((((((((---#J:55:2-:::2F::-:5-2::K::2%(#(#(#(((>((((((:((#&&++%(:#:#:#:#:#F45#2#2#2#2#:(:(:(:(:(:(:(:(:(:(:#:(:':(:(:(-(:#:#:#5#5#5+5#:22#2#2#2#:(:(:(:+:(:+:(((8-++:(22 222:(/:(:(:(:(F:555----+2"22%:(:(:(:(:(:(K::+2#2#2#:(2:(-2:(2((W888888888888888888888888888888888888888888888888xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxN00%(#((((M(==(==(=##(P0P((N1=PP00/CC--P#(CP"5555==JPP(=P0.+(-N00P("i~'^5>M\\>>>\}0>03\\\\\\\\\\>>}}}\rryrr>Qygyrr\grrggF3FM\>\\Q\Q3\\33Q3\\\\FF3\QyQQFI3Ic>0cM>>>0>>>>>>\>\3r\r\r\r\r\yyQrQrQrQrQ>3>3>3>3y\\\\\\\\\gQr\\\\gQ\r\r\r\r\yQyQycyQnrQrQrQrQ\\\c\c\>3>\>>>\\ccyQg3gBg>g;g3y\jy\y\\\yrFrFrF\F\F\FccgBg3gM\\\\\\ygcgFgFgF\g>y\\Fg>g\n0\\=(=WddddddddddddddddddddddddddddddddddddddddNBnnB_\F\\\\\\3;\7;\7>>gg\??n\\pBnnBb\\>g\7"yyyy\njc\}nn\27 Ko,K.Z1Kc5"i~'^09FSS999Sq+9+/SSSSSSSSSS99qqqSggnxggxx9In]nxgxgS]xgg]]?/?FS9SSISI/SS//I/xSSSS??/SInII?C/CZ9+ZF999+999999S9S/gSgSgSgSgSnnIgIgIgIgI9/9/9/9/nSxSxSxSxSxSxSxSxS]IgSxSxSxS]IxSgSgSgSgSnInInZnIxdgIgIgIgIxSxSxSxZxSxZxS9/9S999SSZZnI]/]<]9]5]/nSanSnSxSxSng?g?g?S?S?S?ZZ]<]/]FxSxSxSxSxSxSn]Z]?]?]?xS]9nSS?]9]Sd+SS8%8WuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuddddddddddddddddddddddddddddddddddddddddNg\\>>>\g0>03\\\\\\\\\\>>ggg\yyrF\yrgyy>3>j\>\gQgQ>\g3>g3g\ggQF>g\\\QI(I_>0_j>>>0>>>>>>\>g3\\\\\QyQyQyQyQD3D3D3D3g\\\\gggg\\g\\\\pg\\\QQ_QyQyQyQyQ\\\_\gjF3FgF>Fgg__gy3ySy>yIy3ggg\\QQQgFgFgFg_y^y>yjgggggg_yQyQyQgy>ggFy>\0\\=2=WxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxNBnnBa\>\\\\\\7>\7>\7>>\\\??n\\nBnnBsgg>\\7"yyyy\nlc\gnn\y.X80,X\  P6G;P7jC:,9Xj\  P6G;XP7nC:,|Xn4  pG;X y.\80,T\4  pG; 2a=5,&a\  P6G;&P 2e=5,&e4  pG;&P:% ,J:\  P6G;JP\A5hC:,%rXh*f9 xr G;XX\B{,W80,%BZW*f9 xr G;XD2a=5,u&a\  P6G;&P E2e=5,&e4  pG;&FP:% ,J:\  P6G;JP\0_=5,%&_*f9 xr G;&X"i~'^5>M\\>>>\}0>03\\\\\\\\\\>>}}}\rryrr>Qygyrr\grrggF3FM\>\\Q\Q3\\33Q3\\\\FF3\QyQQFI3Ic>0cM>>>0>>>>>>\>\3r\r\r\r\r\yyQrQrQrQrQ>3>3>3>3y\\\\\\\\\gQr\\\\gQ\r\r\r\r\yQyQycyQnrQrQrQrQ\\\c\c\>3>\>>>\\ccyQg3gBg>g;g3y\jy\y\\\yrFrFrF\F\F\FccgBg3gM\\\\\\ygcgFgFgF\g>y\\Fg>g\n0\\=(=WddddddddddddddddddddddddddddddddddddddddNBnnB_\F\\\\\\3;\7;\7>>gg\??n\\nBnnBb\\>g\7"yyyy\njc\}nn\2\7/^<;?y.X80,X\  P6G;P7jC:,9Xj\  P6G;XP7nC:,|Xn4  pG;X y.\80,T\4  pG; 2a=5,&a\  P6G;&P  2e=5,&e4  pG;& P:% ,J:\  P6G;JP a$G,',G\  P6G;P:*,*\  P6G;P\0_=5,%&_*f9 xr G;&Xy.X80,X\  P6G;P 7jC:,9Xj\  P6G;XP7nC:,|Xn4  pG;X y.\80,T\4  pG; 2a=5,&a\  P6G;&P  2e=5,&e4  pG;& P:% ,J:\  P6G;JP a$G,',G\  P6G;P:*,*\  P6G;P\0_=5,%&_*f9 xr G;&X\{,W80,%0W*f9 xr G;X >K `  Arial"i~'^:D`pp8DDLt8D88ppppppppppD yO- X   V S- #Xj\  P6G;9XP# #&a\  P6G;&P#Federal Communications Commission`}(#DA 9 81175 ă  yxdddy V $EK Ԋ $EK v3 Before the Federal Communications Commission } Washington, D.C. 20554  yOX- X01Í ÍX01Í Í  S -X01Í ÍX01Í Í#Xj\  P6G;9XP##&a\  P6G;&P#In the Matter of hh@)  S- x` `  hh@)  S-Nevada State Cable  hh@)  S-Television Association hh@)hFile No. PA96001  S-xComplainant, hh@) x` `  hh@)  S0-v.x` `  hh@)h x` `  hh@)  S -Nevada Bell` `  hh@)  S -xRespondent. hh@)  S@ -: ORDER ă  S- xAdopted: June 16, 1998 hh@hppReleased: June 18, 1998 By the Chief, Financial Analysis and Compliance, Cable Services Bureau:  Sx-  SP- ` x1.` ` In this Order we address a complaint brought under Section 224 of the Communications  S(- xAct=(T yO-ԍ 47 U.S.C.  224.= by Nevada State Cable Television Association ("NSCTA") alleging that Nevada Bell has imposed  S- xzunjust and unreasonable rates for cable television pole attachments ("Complaint").XT yO-ԍ In the Matter of Nevada State Cable Television Association v. Nevada Bell, PA96001. NSCTA filed the  xComplaint on February 29, 1996. Nevada Bell's Response was filed March 29, 1996 ("Response").  xNSCTA filed its Reply on April 18, 1996 ("Reply"). Section 224 empowers the Federal Communications  xCommission ("Commission") to adjudicate disputes between cable television system operators and utilities  x[concerning alleged unjust and unreasonable pole attachment rates that no state regulates, such as Nevada.  xAfter consideration of the pleadings, we find that Nevada Bell's rates are unjust and unreasonable and that a refund is warranted.  S-  S- ` x2.` ` NSCTA is an association of cable television systems that serves cable television  S- xsubscribers in the State of Nevada. T yO !- x<ԍ Members of NSCTA participating in this Complaint are: Continental Cablevision, Jones Spacelink Fund 5, Ltd., TCI Cablevision of Nevada, Inc./TCI Cablevision of California, Inc., and U.N.E.V. Communications, Inc.  At various dates, members of NSCTA entered into Pole and Conduit  Sp- xLicense Agreements with Nevada Bell ("Agreements").}zp@T {OP$- xԍ See Complaint at Exhibits AD: Pole and Conduit License Agreement between Nevada Bell and Jones  xySpacelink Limited dated January 3, 1990; Pole and Conduit License Agreement between Nevada Bell and TCI  x;Cablevision of Nevada, Inc. dated February 20, 1990; Pole and Conduit License Agreement between Bell Telephone  xCompany of Nevada and UNEV Communications, Inc. dated April 28, 1983; Pole and Conduit License Agreement  xbetween Bell Telephone Company of Nevada and Telcab Communications dated November 13, 1979 (collectively  xthe "Agreements"). Subsequent to the Agreements, Continental Cablevision acquired Telcab Communications and is operating under the agreement between Telcab Communications and Bell Telephone Company of Nevada. } Pursuant to the Agreements, the members of"p ,**88"  S- xLNSCTA have attached distribution facilities to poles v yOh- xJԍ The number of poles to be used in calculations in the Complaint is not in controversy. Nevada Bell states that  xit "owns 46,473 equivalent poles...each of [which] could be the subject of one of Nevada Bell's pole attachment  xagreements." Response at 3. NSCTA acknowledges that there are 46,473 poles subject to the Agreements. Complaint at 3.  at the rate of $4.00 per pole attachment annually.A@v yOP- x=ԍ See Agreements at  12 which provide, in part, that "[f]or the privilege of placing and maintaining said  xequipment on or in said outside plant, Licensee shall pay to Licensor amounts to be computed as of the first day of  xZJanuary and as of the first day of July of each calendar year during the existence of this agreement in accordance with the following applicable formula(e):  yOp -x` `  hh(a)@Pole Attachments: x` `  hh(A x B) = Total amount of semiannual payment. x` `  hhA = Total number of poles used by Licensee on date of computation. x` `  hhB = $2.00. A  xIn September 1995, Nevada Bell proposed a rate increase, to take effect in July 1996, from $4.00 per pole attachment per year to $6.95 per pole attachment per year.  S`- ` x3.` ` Using information provided by Nevada Bell, and applying the formula established in  S8- xSection 1.1409(c) of the Commission's rules,C8 v yO-ԍ 47 C.F.R.  1.1409(c).C NSCTA calculates a maximum just and reasonable rate of  x$1.26 per pole attachment per year. NSCTA urges us to substitute this rate for the contractual rate of  S- x$4.00 and to order the appropriate refunds.HH v yO-ԍ Complaint at 8, Reply at 11. H Nevada Bell does not attempt to justify the proposed rate of  x$6.95, but proposes various rates of up to $5.99 per pole attachment per year which depend on the  S-acceptability of arguments contained in their Response. v yO- xԍ Nevada Bell proposes three alternate rates. Nevada Bell states that, if their proposed usable space calculation  x[of 4.84 feet is accepted, the resulting pole attachment rate would be $3.51, $4.37, or $5.99, with alternative  xcalculations using: $984,042 accumulated deferred tax; $277,000 accumulated deferred tax to poles; or $([negative]1,060,000) pole specific deferred tax, respectively. Response at Exhibit BD.   SH - ` x4.` ` Negotiation in Good Faith. Section 1.1404(i) of our rules governs the procedural aspects  S - xNof filing a complaint with the Commission.E v yO-ԍ 47 C.F.R.  1.1404(i). E That rule does not specify particular efforts toward  x-resolution that the parties must take prior to filing a complaint. It requires only the disclosure of any steps  S - xtaken to resolve the disputes or reasons why such steps would be fruitless if none were taken. The parties  x are not required to engage in extended negotiations where the parties apparently are far apart in their  S -analysis of the issues.  Pv {Op#- xԍ See Teleprompter of Fairmont, Inc. v. Chesapeake & Potomac Telephone Co. of West Virginia, PA790029,  {O:$-79 FCC 2d 232 (1980), aff'd, 85 FCC 2d 243 (1981). "X ,p(p(88K"Ԍ S- ` 2x5.` ` Nevada Bell indicates its preference for a negotiated settlement and urges the Commission  S- xnot to intervene, but rather to require further negotiations between the parties.< v yO@-ԍ Response at 13. < NSCTA, on the other  S- xhand, argues that further negotiations are not required under Section 1.1404(i) of the Commission's rules.C Xv yO-ԍ 47 C.F.R.  1.1404(i).C  xNSCTA details its attempts to achieve a settlement. In September 1995, Nevada Bell proposed a rate  xNincrease to $6.95 per pole attachment, which was to take effect July 1, 1996. The parties started  xMnegotiations in November 1995. By letter dated November 20, 1995, NSCTA requested information  S- x required to file a complaint,Hv yO -ԍ 47 C.F.R.  1.1404 (ai). H to which Nevada Bell replied on December 26, 1995.xv yO( - x-ԍ 47 C.F.R.  1.1404 (h) states that a utility should supply such information requested within 30 days of the request by the cable operator. By letter dated  x.January 3, 1996, NSCTA provided substantial accounting and legal analysis of the issues in dispute and  x[requested a response to their proposed resolution of the usable space and deferred taxes issues identified  xzby Nevada Bell in previous correspondence between the parties. Correspondence was exchanged and  xnumerous telephone conversations took place between the parties during January and February 1996.  xNevada Bell's response by letter, dated February 20, 1996, indicated that they had retained outside  x>counsel, had only begun a comprehensive review of the issues, and that a detailed response would be  S - xzforwarded within two weeks. v yOh- xԍ There is no evidence in the record that the response, promised within two weeks of the Nevada Bell letter of February 20, 1996, was sent or received. By letter dated February 23, 1996, NSCTA advised Nevada Bell that  xNSCTA considered the information provided by Nevada Bell insufficient after three months of negotiation.  xLNSCTA interpreted the content of the responses received and delays associated with the letters to mean  S - xythat Nevada Bell did not intend to negotiate a resolution of the pole rate dispute and advised Nevada Bell  xthat a complaint would be filed upon receipt of the necessary certifications from the NSCTA members  xinvolved. An unsigned memorandum from Nevada Bell's counsel to NSCTA's counsel, dated  xFebruary $EK Ԡ $EK 27, 1996, acknowledged receipt of NSCTA's February 23, 1996 advisory and confirmed there  xwere two outstanding issues: treatment of deferred taxes and usable space calculations. The Complaint  xwas filed February 29, 1996. The record contains no further correspondence from Nevada Bell to NSCTA on these two issues.  S@- ` x6.` ` NSCTA asserts further negotiations with Nevada Bell would be fruitless. In this instance,  xthe Complaint meets the requirement of Section 1.1404(i) because it summarizes the steps taken by the  xparties to resolve the dispute and indicates why further steps toward resolution would be fruitless. We  xagree with NSCTA that they were not required to continue to attempt a settlement when, after several  S-months of negotiation, there continued to be "two significant differences" between the parties.( v {Oh#- xԍ See Memorandum from Nevada Bell's counsel to counsel for NSCTA (dated February 27, 1996), Reply at Attachment D.  SP- ` x7.` ` Just and Reasonable Pole Attachment Rate. Section 1.1409(c) of the rules provides that  xthe maximum "just and reasonable" rate for pole attachments is to equal the percentage of the total usable"( ,p(p(88"  xspace occupied by the pole attachment times the sum of the operating expenses and actual capital costs  S-of the utility attributable to the entire pole. This rule expressed as a formula, is as follows:$v yO@- xԍ Amendment of Rules and Policies Governing the Attachment of Cable Television Hardware to Utility Poles,  {O-Report and Order, 2 FCC Rcd 4387 (1987), recon., 4 FCC Rcd 468 (1989)("Pole Attachment Order"). $  S-  yO#X\  P6G;P# Maximum` ` Space Occupied by CATV@x (Operating Expenses + Capital Costs of Poles)  yOPRatex=` ` Total Usable Spacehh@  S- #&a\  P6G;&P#  S- ` %x8.` ` We generally calculate the sum of operating expenses and capital costs of poles by multiplying the net cost of a bare pole times the carrying charges, so that the formula becomes:  S-  yOx#X\  P6G;P# Maximum` ` Space Occupied by CATV@x Net Cost of a Bare Pole x Carrying Charges  yO@Ratex=` ` Total Usable Spacehh@  S - #&a\  P6G;&P#  xIn the instant case, the parties' dispute centers on the total usable space and the accumulated deferred taxes used in computing the net cost of a bare pole.  Sh - ` 2x9.` ` Total Usable Space. Total usable space is defined as the space on a utility pole above the  S@ - x[minimum grade level usable for attaching wires, cables and associated equipment.@ "v {O- xԍ 47 C.F.R.  1.1402(c). See Petition to Adopt Rules Concerning Usable Space on Utility Poles, Memorandum Opinion and Order, RM 4556, FCC 84325, slip op. at para. 10 (rel. July 25, 1984). Section 1.1404(g)(11)  xof our rules allows a rebuttable presumption of 13.5 feet to be used in lieu of the actual measurement of  S- xusable space.G|v yO -ԍ 47 C.F.R.  1.1404(g)(11).G We will deviate from the 13.5 foot presumption of usable space only when it is refuted  S- xby an actual pole survey or a valid statistical study. v {Ot-ԍ See Capital Cities Cable, Inc. v. Mountain States Telephone & Telegraph Co., 56 RR 2d 393 at  22 (1984). In order to determine whether an actual pole survey  xor statistical study is valid, we will look to data representative of the actual average usable space based  Sx- xon actual field measurements of an appropriate sample of all poles.^xv {O-ԍ Id.; see also 47 C.F.R.  1.1404(g)(57). ^ Our formula for pole attachment  SP-rates does not limit the usable space portion because of the joint ownership of poles.VP0 v {O -ԍ Pole Attachment Order, 2 FCC Rcd 4387.V  S- ` x 10.` ` Nevada Bell asserts it should be allowed to calculate different usable space figures for its  S- x.solelyowned poles and its jointlyowned poles.< v yO:"-ԍ Response at 58. < Nevada Bell operates some of its poles under a Joint  S- xPole AgreementqR v yO$-ԍ Joint Pole Agreement (dated January 1, 1978). Response at Exhibit E. q with Sierra Pacific Power Company ("Sierra Pacific"). In its calculations for jointly xowned poles, Nevada Bell subtracts "minimum ground clearance" from the "maximum height of",p(p(88"  S- x attachment from ground clearance"PXv yOh- xԍ The "maximum height of attachment from ground clearance" used by Nevada Bell in its usable space  xcalculations for the jointlyowned poles is identified in the Tel. Co. Top Most Grade Column of Section IX (f) of the Joint Pole Agreement. Response at Exhibit E. P to derive its usable space figure, because of the space allocation  S- xybetween the parties to the Joint Pole Agreement.?Zv {O`- xԍ See Section IX of the Joint Pole Agreement allotting Sierra Pacific space on the "uppermost part of the pole..."  xand Section X of the Agreement, which purports to further divide the ownership rights of the poles. Response at Exhibit E. ? Nevada Bell calculates usable space for solelyowned poles by subtracting "depth of set" and "minimum ground clearance" from pole height.  S`- ` x 11.` ` Nevada Bell attempts to refute the Commission's 13.5 foot presumptive usable space using  S8- xdata based on a pole database@8 v yO - x<ԍ Nevada Bell claims one case cited in support of their premise was "dismissed as moot." VideoLink, Inc. v.  xBell Telephone of Pennsylvania, 3 FCC Rcd 4338 (1988), was, in fact, settled and dismissed because there were no  xlonger issues in controversy. The second case cited by Nevada Bell in support of its use of the Pole Database,  x<Capital Cities Cable, 56 RR 2d 393 (1984), does not support Nevada Bell's position. In Capital Cities Cable, the  xCommission allowed the use of an "actual average usable space" figure based on actual field measurements which  xZwere not otherwise challenged by the complainant. The actual figures represented 97.2% of the poles with cable  xattachments. The utility explained some field measurements were not available due to terrain and unfriendly dogs. No comparable detail on its poles has been provided by Nevada Bell.  ("Pole Database")8v yO- xԍ Nevada Bell submitted information about 626 solelyowned poles and 20,414 jointlyowned poles with pole height and usable space calculations. Response at Exhibits G and H. containing data on 21,040 poles with pole attachments  xthroughout the state. Nevada Bell states that the Pole Database represents in excess of 84% of all poles  xwith attachments, yet, certifies that 46,473 equivalent poles are the subject of this dispute, with no  S- xexplanation how it arrived at this number.jv yO- xԍ Correspondence dated December 26, 1996 from April J. Rodewald, Nevada Bell General Counsel, to Gardner  xGillespie, Hogan & Hartson, counsel for NSCTA, states that of a total number of 46,468 poles, 24,959 are solely xowned, 21,509 are "partially" owned, with five additional poles classified as Plant Under Construction. Complaint  xat Exhibit G. This correspondence also states that approximately 24,658 poles are leased to "other users." These leased poles are not identified as solelyowned or jointlyowned, nor how they relate to the poles in controversy.  Using space allocations from the Joint Pole Agreement and  x=numbers and height of poles from the Pole Database, Nevada Bell calculates its usable space as 4.84 feet  Sp-on a pole.  S - ` x 12.` ` NSCTA counters that usable space, by definition,E v yO -ԍ 47 C.F.R.  1.1402(c). E is not affected by the Joint Pole  S - xyAgreement,  v yOB#- xԍ The Joint Pole Agreement, NSCTA contends, is not relevant to the determination of usable space, but to the  xdetermination of net pole costs, where jointlyowned poles are converted to "equivalent poles." Reply at 68, (citing  xContinental Cablevision of New Hampshire, Inc. v. Concord Electric Company, PA820074, Mimeo 5536 (rel. July 3, 1985)("Continental Cablevision")).  and argues the Pole Database is not sufficient to support a departure from our usable space"  ,p(p(88 "  S- xpresumption.!v {Oh-ԍ Reply at 46 (referencing Continental Cablevision); see also Capital Cities Cable, 56 RR 2d 393. NSCTA asserts the Pole Database is not based on an adequate sample of poles with cable  xattachments, and therefore does not provide a valid average actual usable space figure. The Pole Database  xof 21,040 poles represents data on only 45% of the 46,473 poles in controversy. As a result, NSCTA  xargues, since the requirements to rebut our presumptions are well established, Nevada Bell has not  S`-complied with those conditions."`Zv {OZ-ԍ See Continental Cablevision; see also Capital Cities Cable, 56 RR 2d 393.  S- ` x 13.` ` We find that Nevada Bell has not provided information about the actual average amount  xof usable space, or the total number of poles as required by Section 1.1404(g)(58) and (h). Furthermore,  xNevada Bell uses the information they do provide inappropriately. Nevada Bell incorrectly calculates  xusable space by improperly adjusting our formula for its jointlyowned poles using its various "maximum  Sp- x/height of attachment from ground clearance" figures.:#pv yO -ԍ Response at 7. : The definition of usable space includes all the  SH - x\usable space on a pole regardless of ownership.$H |v yOd- xԍ Otherwise, our average presumption of 13.5 feet and our formula for usable space would be adjustable for jointlyowned poles and utilities would be able to contract away portions of its usable space. Therefore, we find that Nevada Bell's pole data are  S - xincomplete% v yO- xZԍ Nevada Bell's Pole Database contains records on 21,040 poles with pole attachments throughout the state.  {O\- xiResponse at 6, see also Response at Exhibit G. Nevada Bell certifies that 46,473 equivalent poles are the subject  xof this dispute, with no explanation how it arrived at this number. Response at 3. Further, there is no accounting  {O- xfor the 24,658 poles "leased to others." See Complaint at Exhibit G (Correspondence dated December 26, 1996, from April J. Rodewald, Nevada Bell General Counsel, to Gardner Gillespie, Hogan & Hartson, counsel for NSCTA).  and not a valid statistical survey from which to determine an average usable space for use  S - x[in rate calculations different from our presumption of 13.5 feet.M& v yO -ԍ Capital Cities Cable, 56 RR 2d 393.M Moreover, our rules require the utility  S - xprovide an accounting for all poles, whether solely or jointlyowned.|'X v yO- xԍ 47 C.F.R.  1.1404(h) states "A utility should supply a cable television operator the information required in  xparagraph (g)... If the utility did not supply these pages to the cable operator in response to the information request, it shall supply this information in its response to the complaint." | Although Nevada Bell states in  S - xits Response that it was "planning an actual physical polesurvey in coordination with Sierra Pacific,">( 8v yO-ԍ Response at 6 n.1. > no  xsupplemental or actual pole survey has been submitted in this matter. Based on the information available, we are unable to reconcile the data provided and Nevada Bell's assertions.  S- ` x 14.` ` Net Deferred Operating Income Taxes. Nevada Bell submits certain required data to the  x[Common Carrier Bureau under the Uniform System of Accounts for Telephone Companies at Part 32 of  S- xthe Commission's rules.>)v yO &-ԍ 47 C.F.R.  32. > Under Section 32.22(a) telephone companies are required to provide certain  xpole related information regarding tax effects of book/tax temporary differences in Accounts 4100 and"X),p(p(88"  x4340. Our formula for net cost of a bare pole includes a figure for net deferred operating income taxes,  S- xalso known as accumulated deferred taxes, that is derived by adding Accounts 4100 and 4340.*"v {O@- xԍ See Pole Attachment Order, 2 FCC Rcd at 4387,4403; Revision of the Uniform System of Accounts and  xFinancial Reporting Requirements for Class A and Class B Telephone Companies, 51 F.R. 24745, July 8, 1986 and  x51 F.R. 43493, December 2, 1986; Letter from Kenneth P. Moran, Chief, Accounting and Audits Division, Common Carrier Bureau, to Paul Glist, Esq., Cole, Raywid & Braverman, 5 FCC Rcd 3898 (Com. Car. Bur., June 22, 1990). The sum  xNof these two accounts is then multiplied by the ratio of gross pole investment to total gross plant  xinvestment to calculate the net deferred operating income taxes for poles. These accounts are included  xin the 1994 ARMIS Reports provided to NSCTA by Nevada Bell. Account 4110 shows a negative net  xcurrent deferred operating income tax of a $4,356,000 and Account 4340 shows a positive net noncurrent  S- xLdeferred operating income tax of $35,801,000. The sum of these Nevada Bell accounts is $31,445,000.Q+v {Ob -ԍ See Attachment A to this Order. Q  S- ` x15.` ` In computing its maximum reasonable rate for pole attachments, Nevada Bell challenges  xour current rule and believes our approach to calculating deferred taxes to be imprecise and inaccurate.  xNevada Bell creates its own alternative modifications to the accumulated deferred taxes figure of our  x[formula based upon a depreciation situation it asserts is specific to its company. Nevada Bell proposes  xto calculate the deferred tax based on their specific net plant and tax basis for poles. Nevada Bell defends  xthis approach with the explanation that a substantial amount of book depreciation has occurred because  xMits gross pole plant is composed of poles which date back to the 1930's and that data to support this  xapproach is maintained by them under the Uniform System of Accounts for Telephone Companies at  S - xSection 32.22(b).D, Dv yOd-ԍ 47 C.F.R.  32.22(b). D However, for tax purposes, the poles are depreciated using average service lives and  xare not fully depreciated since they have not reached the end of their useful lives. This has resulted in  xkan excess of book over tax depreciation which has led to an accumulated deferred tax debit balance for  xNevada Bell's poles. Alternatively, Nevada Bell suggests an approach whereby deferred taxes could be allocated based upon net plant, i.e., gross plant investment less the related book depreciation reserve.  S- ` x16.` ` NSCTA opposes Nevada Bell's attempts to unilaterally modify the Commission's adopted  x formula methodology. NSCTA asserts that a departure from the established methodology would be  x\unjustified in this case," because Nevada Bell's argument is solely based on timing" and Nevada Bell's  xown expert on the issue admits that the situation is temporary and that it will "come back together over  S- xtime."U-v yOd-ԍ Reply at 11 (citing Response at Exhibit M).U NSCTA points out that we have repeatedly refused to alter the pole rate methodology on  S-arguments similar to those raised by Nevada Bell..d v {O!- xԍ See, e.g., American Cablesystems of Florida, Ltd. v. Florida Power & Light Co., PA 910012, DA 951364 (rel. June 15, 1995).  Sx- ` x17.` ` We decline to waive our existing methodology to adopt either of Nevada Bell's suggested  SP- xMapproaches to calculating accumulated deferred taxes. Our formula for accumulated deferred taxes on  xLpoles divides the gross pole investment by the total gross plant investment, then multiplies that fraction"( .,p(p(88"  S- xLtimes the total accumulated deferred tax. We believe that this formula/v {Oh- xԍ Pole Attachment Order, 2 FCC Rcd at 4387, paras. 4552; see also Alabama Power Co. v. FCC, 773 F. 2d 362,364 (D.C. Cir. 1985). is consistent with Congressional  xintent to provide a fair but expeditious methodology for calculating just and reasonable pole attachment  S- xLrates.^0"v yOr-ԍ S. Rep. No. 95580, 95th Cong., 1st Sess. 19 (1977).^ We also reject Nevada Bell's modification because adjustments to one account would necessitate  x-adjustments to other accounts and "unduly complicate the pole attachment rate calculation process without  S`- xmaterially increasing its accuracy."i1`v {O -ԍ See American Cablesystems of Florida, PA 910012. i We will, therefore, use the publicly available data submitted in  xAccounts 4100 and 4340 from the utility's annual regulatory reports to calculate the net deferred operating income taxes as part of the formula to determine the net cost of a bare pole.  S- ` x18.` ` Maximum Just and Reasonable Pole Attachment Rate. By inserting our findings (as set  xjforth in Attachment A to this Order) for the usable space and accumulated deferred taxes variables in our  xpole attachment rate formula, we arrive at a maximum just and reasonable rate of $1.26. Thus, based on  xLthe facts presented, under Section 224 of the Communications Act and our underlying rules, $1.26 is the  xmaximum just and reasonable rate per pole attachment, per year, that Nevada Bell may charge. As noted,  xyhowever, Nevada Bell was charging $4.00 per pole attachment, per year, during the period from the filing  xjof the Complaint, February 29, 1996, to June 30, 1996, and $6.95 per attachment, per year, from July 1,  x1996 to the present. Consequently, we find that Nevada Bell's pole attachment rates, effective February $EK Ԡ $EK 29, 1996, are unjust and unreasonable. x  S0- ` x19.` ` Accordingly, IT IS ORDERED, pursuant to Sections 0.321 and 1.14011.1413 of the  xkCommission's rules, 47 C.F.R. 0.321 and 1.14011.1413, that the Complaint of Nevada State Cable Television Association IS GRANTED to the extent indicated above.  S- ` 5x20.` ` IT IS FURTHER ORDERED, pursuant to Sections 0.321 and 1.1410(a) of the  xLCommission's rules, that the annual rate of $4.00, effective February 29, 1996 to June 30, 1996, for each  xpole attachment arising out of the Agreements between Nevada Bell and Complainant IS UNREASONABLE.  S- ` 5x21.` ` IT IS FURTHER ORDERED, pursuant to Sections 0.321 and 1.1410(a) of the  x>Commission's rules, that the annual rate of $6.95, effective July 1, 1996 to the present, for each pole  x=attachment arising out of the Agreements between Nevada Bell and Complainant IS UNREASONABLE and IS TERMINATED, effective upon the release of this Order.  S- ` Dx22.` ` IT IS FURTHER ORDERED, pursuant to Sections 0.321 and 1.1410(b) of the  xCommission's rules, that the annual rate of $1.26 for each pole attachment IS SUBSTITUTED for the existing rate in the Agreements described in paragraph 2, effective upon release of this Order.  S`- ` 5x23.` ` IT IS FURTHER ORDERED, pursuant to Sections 0.321 and 1.1410(c) of the  xCommission's rules, that Nevada Bell SHALL REFUND, within thirty (30) days of release of this Order,  xto Complainant that portion of the amount paid in excess of $1.26, plus interest to the date of refund, for service received from February 29, 1996 to June 30, 1996. $EK " D1,p(p(88t""Ԍ $EK ԙ  S- ` 5x24.` ` IT IS FURTHER ORDERED, pursuant to Sections 0.321 and 1.1410(c) of the  xCommission's rules, that Nevada Bell SHALL REFUND, within thirty (30) days of release of this Order,  xto Complainant that portion of the amount paid in excess of $1.26, plus interest to the date of refund, for service received from July 1, 1996 to the present. x` `  hhFEDERAL COMMUNICATIONS COMMISSION x` `  hhElizabeth W. Beaty x` `  hhChief, Financial Analysis and Compliance Division x` `  hhCable Services Bureau" 1,p(p(88m "  S-* Attachment A Pole Attachment Formulas and Calculations  S-  S`- NSCTA v. Nevada Bell PA 96001 T ddx !ddx ( ( ( T  P Y   S8- Maximum Rate Y Y PP YY  Space Occupied by CATV` Y lK(A)` Y Kh"1PP YY  Total Usable Space Y rL(B) Y <!13.5PP`  YY  Net Cost of a Bare Pole Y rL(C) Y 0 $30.07PP  YY  Carrying Charge RateP Y lK(D)P Y *l $0.5647Pp  Yw   S - Maximum Rate Y 8<(A\B)xCxDY  S -0! $1.26 p P w  S - Net Cost of a Bare Pole  O !ddx ( ( ( Addx  O pPP  Y  (1) Gross Pole InvestmentHY#($14,665,000PP YY  (2) Depreciation ReserveY#($12,210,000PPH YY  (3) Net Current Deferred Operating Income TaxesY#($4,356,000)PP YY  (4) Net Noncurrent Deferred Operating Income Taxes8Y#($35,801,000PP YY  (5) Net Deferred Operating Income Taxes (L(3)+L(4))Y#($31,445,000PP8 YY  (6) Gross Plant InvestmentY#$468,619,000PP YY  (7) Net Deferred Operating Income Taxes (Poles) [L(1)/L(6)]xL(5)(Y#$ $984,042PP YY  (8) Net Investment (Poles) (L(1)L(2)L(7))xY#$1,470,958PP( YY  (9) Net Investment (Bare Pole) (L(8)x95%)Y#$1,397,410PPx YY  (10) Number of Poles Y#0 46,473Pp  Yw  (11) Net Cost of a Bare Pole (L(9)/L(10))h!Y# S -)  $30.07 p  w  S-  $EK   $EK Carrying Charge Rate J Addx  addx 7A J p P  Y   S(- (1) Administrative Charge Y# S(-0  0.1178 PP YY   Sx- (2) Maintenance ChargePY#0 0.0204PP YY  (3) Depreciation ChargeY#0 0.2572PPP YY  (4) TaxesY#0 0.0580PP YY  (5) Return on Investment@Y#0 0.1113Pp  Yw  (6) Total Carrying Charge (L(1)+L(2)+L(3)+L(4)+L(5)) Y#/ 0.5647p P@ wY   S( -:  Administrative Charge ă Y#Q"PP  YY  (1) Total G&A ExpensesP Y#($29,151,000PP  YY  (2) Net Plant Investment Y#$247,492,000PPP  YY  (3) Administrative Charge (L(1)/L(2))Y#0 0.1178PP  YY   Sh-  Maintenance Charge ă@Y#Q"PP YY  (1) Maintenance ExpenseY#*l $30,000PP@ YY  (2) Net Investment (Poles)Y#$1,470,958PP YY  (3) Maintenance Charge (L(1)/L(2))0Y#0 0.0204PP YY   S-  Depreciation Charge ăY#Q"PP0 YY  (1) Depreciation RateY#0 0.0258PP YY  (2) Gross Pole Investment Y#($14,665,000PP YY  (3) Net Investment (Poles) pY#$1,470,958PP  YY  (4) Depreciation Charge (L(1)x(L(2)/L(3))Y#0 0.2572PPp YY   S8-  Taxes ăY#Q"PP YY  (1) Total Current and Deferred Taxes`Y#($14,362,000PP YY  (2) Net Plant InvestmentY#$247,492,000PP` YY  (3) Taxes (L(1)/L(2)) Y#0 0.0580PP YY   Sx -]  Return on Investment ăP!Y#Q"PP  YY  Authorized by State Regulatory Commission"Y#0 0.1113PP!Y