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À ?        ? ? ?      ?    8?       ? ? ~  ?  ? ?  ? ?  ?    ?  ? ??  ?   ?   ? ??  ?   ?  ? ? ? ? ? ? ? ? ?  ? ?   ?   ?   ?  ?  ? ?? ? ? ??? ~?   ? ? ? ?? ? ??  ? ? ??  ?  ?  ?À? ? ?? ?? ?? ? ? ? ?? ?? ??? ? ?? ?? ? ? ?? ? ?? ??  ??  ???  ?  ?  ? ?? ??  ?  ?  >?  ?  ?? - ?: 9 4ǀ? ?4 4 4? 4 4 4 4 5? 5 4 ?4 ?4 5 5 5 ?1? ?1 ?1 ?1 ?0 1x 1 / /? ?/π / / / .? ??.? ?. <. - - - --,,?,,-?----?+?* ??* ?+,>,,,?,?,?,--.?.?.?.%?À%%%%%%?%%?%?%?%&&'''?'?'?''?'())))x)?)?)?))*+++ǀX? π? ? ??? ##?&#&#? %#0%#x?%#?x%#?|%#?%#?%#?%#?%#%#%#%# ?%# $# ?$#?$# $# ?$# $#$#$#$#$#$#$#$###??####?##?##?#$ ?#$'$?'$'*'*'+'++XC f X    X  ddZd  Figure 1  Figure 1 #` 2pPG;9` # U 1  1 y!HHX@Uddfcclogo.wpgHHy$XX(#(#(#(#!$\! d dd'h d  dB'0#I2PG;P#News media information 202 / 4180500 7FaxOnDemand 202 / 4182830 KEInternet: http://www.fcc.gov lftp.fcc.gov\!PUBLIC NOTICE#Xm2PG;XP# ,(#(#A  !! $,  P*4$  *XX  ! $$X` hp x (#%'0*,.8135@8:>>>>>, , ,  $4 !|h<, , , , , , ,  {# H,  , , , , 6666  }#U X released RAO Letter 27 provides that universal service contributions should be recorded in Account 6540  }#(Access Expenses). In addition, under Part 36, carriers are able to assign universal service expenses to  }#the appropriate jurisdiction. GVNW notes, however, that section 69.401(e) of the Commission's rules  }#provides that expenses in Account 6540 shall be assigned to the interexchange category and does not  X4 }#3permit a carrier to assign universal service expenses to the common line element. See 47 C.F.R.   }#69.401(e). GVNW requests that assignment to the common line element remain in effect until the  }#*Commission addresses this issue either in the rulemaking proceeding referenced in RAO Letter 27, or  }#through modifications that could be made in the pending proceeding regarding access charge reform for  XJ4 }#rate or return companies. See Access Charge Reform for Incumbent Local Exchange Carriers Subject  X54to Rate or Return Regulation, CC Docket No. 9877, FCC 98101 (rel. June 4, 1998).  X 4 !cPart 54. With regard to developing average investment for local switching under 47 C.F.R.   }#^54.301(d)(1), GVNW seeks clarification as to whether carriers should average the investment prior to,  }#or after, allocation of such investment to switching. GVNW also requests that the Commission confirm  }#that Account 2210 should be allocated to switching under 47 C.F.R.  54.301(c). Moreover, GVNW  }#seeks clarification as to whether the depreciation expense referenced in 47 C.F.R.  54.301(d)(2) includes  }#only the depreciation expense in Account 6560, SubAccount 2210, or if it also includes the depreciation  }#"expense Account 6560, SubAccount 2110, which is allocated to local switching in 47 C.F.R.   }#54.301(c). Finally, GVNW requests that the Commission clarify that federal taxes are to be included in 47 C.F.R.  54.301(d)(4) and all other taxes are to be included in 47 C.F.R.  54.301(d)(3). c  X#4 !    cInterested parties may file comments on GVNW's letter on or before August 6, 1998 , and reply  X 4 }# comments on or before August 20, 1998 . All filings should refer to the pleading as: GVNW Request  X4 }#\$for Clarification of Certain Rules in Parts 32, 36, 54 and 69, CC Docket No. 9645, DA 981421 .  }#pInterested parties must file one original and five copies of their comments with the Office of the  }#*Secretary, Federal Communications Commission, 1919 M Street, N.W., Room 222, Washington, D.C.  }#n20554. Parties may also file comments electronically via the Internet at:  }#7. Only one copy of an electronic submission must be submitted.  }#^In completing the transmittal screen, commenters should include their full name, Postal Service mailing  }#address, and the lead docket number for this proceeding, which is Docket 9645. Parties not submitting  }#their comments via the Internet are also asked to submit their comments on diskette. Parties submitting  }#7diskettes should submit them to Sheryl Todd, Accounting Policy Division, 2100 M Street, N.W., Room  }#8606, Washington, D.C. 20554. Such a submission should be on a 3.5 inch diskette formatted in an IBM  }#compatible format using WordPerfect 5.1 for Windows or compatible software. The diskette should be  }#accompanied by a cover letter and should be submitted in "read only" mode. The diskette should be  }#clearly labelled with the party's name, proceeding (including the lead docket number in this case, Docket  }#96-45, type of pleading (comment or reply comment), date of submission, and the name of the electronic  }#file on the diskette. Each diskette should contain only one party's pleadings, preferably in a single  }#kelectronic file. In addition, parties must send copies to the Commission's copy contractor, International Transcription Service, Inc., 1231 20th Street, N.W., Washington, D.C. 20036.  !cPursuant to section 1.1206 of the Commission's Rules, 47 C.F.R.  1.1206, this proceeding will  X@&4 }#be conducted as a permitbutdisclose proceeding in which ex parte communications are permitted subject to disclosure."+'0*((F%"Ԍ !ԙcFor further information contact Sharon Webber, Accounting Policy Division, Common Carrier  X4Bureau at (202) 4187400. Action by Chief, Accounting Policy Division c