[Federal Register Volume 60, Number 108 (Tuesday, June 6, 1995)] [Notices] [Pages 29848-29849] From the Federal Register Online via the Government Publishing Office [www.gpo.gov] [FR Doc No: 95-13381] ======================================================================= ----------------------------------------------------------------------- FEDERAL COMMUNICATIONS COMMISSION [DA 95-1092] Applications for Review on Responsible Accounting Officer Letter 25 (``RAO Letter 25'') AGENCY: Federal Communications Commission. ACTION: Notice. ----------------------------------------------------------------------- SUMMARY: This notice invites comments on applications filed for review of Responsible Accounting Officer Letter 25 (April 19, 1995, 60 FR 19591). The Commission on November 7, 1994, issued the Video Dialtone Reconsideration Order (``VDT Recon Order''). In that Order, the Commission reaffirmed its basic video dialtone framework adopted in the Second Report and Order, and, among other things, required carriers offering video dialtone to establish two sets of subsidiary accounting records to capture the wholly dedicated and shared video dialtone investment, expense and revenue. The VDT Recon Order also requires carriers to file a summary of these subsidiary accounting records with the Commission on a quarterly basis. The Commission delegated to the Common Carrier Bureau the authority to define the content and format of both the subsidiary accounting records and the quarterly reports, and to provide accounting guidance where necessary for uniform classification of video dialtone investment, expense and revenue. Finally, the VDT Recon Order required carriers to file revisions to their cost allocation manuals (``CAMs'') to reflect the provision of video dialtone service. On April 3, 1995, the Accounting and Audit Division issued RAO Letter 25 setting forth specific guidance on the requirements for accounting classifications, subsidiary records, and amendments to CAMs for carriers that provide video dialtone service. DATES: Comments are due May 30, 1995. Reply comments are due June 9, 1995. ADDRESSES: Federal Communications Commission, 1919 M Street, NW., Washington, DC 20554. FOR FURTHER INFORMATION CONTACT: Kim Yee, Common Carrier Bureau, Accounting and Audits Division, (202) 418-0810. SUPPLEMENTARY INFORMATION: Bell Atlantic Telephone Companies, BellSouth Telecommunications, Inc., GTE Service Corporation, Southwestern Bell Telephone Company, US West Communications, Inc., and National Telephone Cooperative Association File Applications for Review of Responsible Accounting Officer Letter 25 Public Comments Invited On May 3, 1995, Bell Atlantic Telephone Companies (``Bell Atlantic''), BellSouth Telecommunications, Inc. (``BellSouth''), GTE Service Corporation (``GTE''), Southwestern Bell Telephone Company (``Southwestern''), US West Communications, Inc. (``US West'') and National Telephone Cooperative Association (``NTCA'') filed with the Commission separate Applications for Review of Responsible Accounting Officer Letter No. 25 (RAO Letter 25), which was issued by the Common Carrier Bureau under delegated authority on April 3, 1995 (DA 95-703). RAO Letter 25 provides guidance on video dialtone accounting to local exchange carriers that receive Section 214 authorizations to provide video dialtone service. It sets forth specific guidance on the requirements for accounting classifications, subsidiary records, and amendments to cost allocation manuals (``CAMs'') for LECs that provide video dialtone service. Bell Atlantic, BellSouth, Southwestern Bell and US West state that RAO Letter 25 exceeds the scope of the Bureau's delegated authority. Bell Atlantic, GTE, Southwestern Bell, BellSouth and US West contend that RAO Letter 25 creates a new product-specific or cost-of-service type of accounting system that is contrary to the Commission's existing Part 32 rules and that it is too costly to implement. BellSouth and Southwestern Bell state that RAO Letter 25 incorrectly classified the asynchronous transfer mode (``ATM'') equipment as circuit equipment. BellSouth, GTE and US West also claim that the CAM revisions required by RAO Letter 25 are unnecessary. In addition, GTE also states that RAO Letter 25 conflicts with FCC rules and policies for retirement of investments and depreciation and income tax calculations. All petitioners request the Commission to revise or modify the RAO Letter 25. Finally, BellSouth and NTCA request the Commission to rescind the letter. Ex Parte Rules--Non Restricted Proceeding. This is a non-restricted notice and comment proceeding. Ex Parte presentations are permitted, provided that they are disclosed as provided in Commission Rules. See generally 47 C.F.R. Sections 1.1202, 1.1203, and 1.106(a). Parties may file comments on the Applications for Review no later than May 30, 1995. Replies should be filed by June 9, 1995. Comments should reference AAD 95-68. A copy of each pleading should be sent to Kenneth Ackerman and Daniel Gonzalez, Common Carrier Bureau, 2000 L Street, NW., Room 812, Washington, DC 20554, and the International Transcription Service (ITS), 2100 M Street, NW. Suite 140, Washington, DC 20037, (202) 857-3800. Copies of the Applications for Review and any comments will be available for public inspection and copy in the Accounting and Audits public reference room, 2000 L Street, NW., Room 812, Washington, DC Copies are [[Page 29849]] also available from ITC. For further information contact Kenneth Ackerman, or Daniel Gonzalez (202) 418-0810. Federal Communications Commission. William F. Caton, Acting Secretary. [FR Doc. 95-13381 Filed 6-5-95; 8:45 am] BILLING CODE 6712-01-M