Oregon Bulletin
February 1, 2011
Rule
Caption: In the Matter of Revisions to OAR
860-027-0050, 860-034-0393, and 860-034-0730 – Uniform System of
Accounts.
Adm.
Order No.: PUC 8-2010
Filed with Sec. of
State: 12-20-2010
Certified to be
Effective: 12-20-10
Notice Publication
Date: 10-1-2010
Rules Amended: 860-027-0050, 860-034-0393, 860-034-0730
Subject: These rule changes address the federal accounting
requirements found in 47 CFR Part 32 to record federal and Oregon Universal
Service fund collections and contributions as receivables on the balance sheet
rather than as revenues with offsetting expenses on the income statement.
Rules Coordinator: Diane Davis—(503) 378-4372
860-027-0050
Uniform System of Accounts for
Large Telecommunications Utilities
(1) The Uniform System of Accounts for
Telecommunications Companies, Part 32, adopted by the Federal Communications
Commission (FCC) on February 6, 2002, is hereby adopted and prescribed for all
large telecommunications utilities except as modified for intrastate purposes
in sections (2) through (5) of this rule.
(2) A large telecommunications utility may follow Class
B accounting except when Class A accounting is needed to complete intrastate
depreciation and jurisdictional separation studies, to provide the details
requested in annual reports under OAR 860-027-0070, and to comply with other
Oregon rules and statutes.
(3) The allocation rules in Part 32, Section 32.27, are
replaced by OAR 860-027-0052(3).
(4) For construction work in progress and property held
for future use, each large telecommunications utility shall maintain subsidiary
records consistent with ORS 759.285.
(5) Each large telecommunications utility shall
maintain subsidiary records sufficient to separately identify the following
deferred taxes, universal service fund collection, revenues, and expenses:
(a) Federal and state net noncurrent deferred operating
income taxes (Account 4340).
(b) Federal and state universal service fund collection
(Account 1170).
(c) Interstate and intrastate switched access revenue
(Account 5082).
(d) Interstate and intrastate special access revenue
(Account 5083).
(e) Miscellaneous Revenues (Account 5200):
(A) Directory revenues, including amounts derived from
alphabetical and classified sections of directories and fees paid by other
entities for the right to publish the large telecommunications utility’s
directories; the classified section of the directories; the sale of new
telephone directories whether they are the large telecommunications utility’s
own directories or directories purchased from others; additional and boldface
listings, marginal displays, inserts, and other advertisements in the
alphabetical sections of the telephone directories; and unlisted and
nonpublished telephone numbers;
(B) Interstate and intrastate carrier billing and
collection revenues derived from the provision to other telecommunications
providers for services such as message recording, billing, collection, billing
analysis, and billing information services, whether rendered under tariff or
contractual arrangements; and
(C) Miscellaneous revenue other than directory or
carrier billing and collection revenues.
(f) Distributions from the federal USF and the Oregon
USF.
(g) Depreciation expenses related to telecommunications
plant in service, depreciation expense related to property held for future use,
and amortization expense.
[Publications: Publications
referenced are available from the agency.]
Stat. Auth.: ORS 183, 756 &
759
Stats. Implemented: ORS 756.105,
759.120, 759.125 & 759.130
Hist.: PUC 164, f. 4-18-74, ef.
5-11-74 (Order No. 74-307); PUC 8-1981, f. & ef. 9-8-81 (Order No. 81-626);
PUC 5-1985, f. & ef. 4-24-85 (Order No. 85-355); PUC 13-1987, f. & ef.
11 -16-87 (Order No. 87-1176); PUC 17-1989, f. & cert. ef. 12-14-89 (Order
No. 89-1508/89-1672); PUC 6-1998, f. & cert. ef. 3-13-98; PUC 3-2000, f.
& cert. ef. 2-9-00; PUC 9-2000, f. & cert. ef. 5-26-00; PUC 16-2000, f.
& cert. ef. 9-12-00; PUC 4-2001, f. & cert. ef. 1-24-01; PUC 16-2001,
f. & cert. ef. 6-21-01; PUC 14-2002, f. & cert. ef. 3-26-02; PUC
8-2010, f. & cert. ef. 12-20-10
860-034-0393
Uniform System of Accounts for
Small Telecommunications Utilities
(1) The Uniform System of Accounts for
Telecommunications Companies, Part 32, adopted by the Federal Communications
Commission (FCC) on February 6, 2002, is hereby adopted and prescribed for all
small telecommunications utilities except as modified for intrastate purposes
in sections (2) through (5) of this rule.
(2) A small telecommunications utility may follow Class
B accounting except when Class A accounting is needed to complete intrastate
depreciation and jurisdictional separation studies, to provide the details
requested in annual reports under OAR 860-034-0395, and to comply with other
Oregon rules and statutes.
(3) The allocation rules in Part 32, Section 32.27, are
replaced by OAR 860-034-0394(3).
(4) For construction work in progress and property held
for future use, each small telecommunications utility shall maintain subsidiary
records consistent with ORS 759.285.
(5) Each small telecommunications utility shall
maintain subsidiary records sufficient to identify the following deferred
taxes, universal service fund collection, revenues, and expenses:
(a) Federal and state net noncurrent deferred operating
income taxes (Account 4340).
(b) Federal and state universal service fund collection
(Account 1170).
(c) Interstate and intrastate switched access revenue
(Account 5082).
(d) Interstate and intrastate special access revenue
(Account 5083).
(e) [Reserved].
(f) Distributions from the federal USF and the Oregon
USF.
(g) Depreciation expenses related to telecommunications
plant in service, depreciation expense related to property held for future use,
and amortization expense.
[Publications: Publications
referenced are available from the agency.]
Stat. Auth.: ORS 183, 756 &
759
Stats. Implemented: ORS 756.040
& 759.045
Hist.: PUC 6-1993, f. & cert.
ef. 2-19-93 (Order No. 93-185); PUC 6-1998, f. & cert. ef. 3-13-98; PUC
3-1999, f. & cert. ef. 8-10-99, Renumbered from 860-034-0510; PUC 3-2000,
f. & cert. ef. 2-9-00; PUC 9-2000, f. & cert. ef. 5-26-00; PUC 16-2000,
f. & cert. ef. 9-12-00; PUC 4-2001, f. & cert. ef. 1-24-01; PUC
15-2001, f. & cert. ef. 6-21-01; PUC 14-2002, f. & cert. ef. 3-26-02;
PUC 8-2010, f. & cert. ef. 12-20-10
860-034-0730
Uniform System of Accounts for
Type 2 Cooperatives
(1) The Uniform System of Accounts for
Telecommunications Companies, Part 32, adopted by the Federal Communications
Commission (FCC) on February 6, 2002, is hereby adopted and prescribed for all
Type 2 cooperatives utilities except as modified for intrastate purposes in
sections (2) through (11) of this rule.
(2) A Type 2 cooperative may follow Class B accounting
except when Class A accounting is needed to complete intrastate depreciation
and jurisdictional separation studies, to provide the details requested in
annual reports under OAR 860-034-0750, and to comply with other Oregon rules
and statutes.
(3) The allocation rules in Part 32, Section 32.27, are
replaced by OAR 860-034-0740(3).
(4) For construction work in progress and property held
for future use, each Type 2 cooperative shall maintain subsidiary records
consistent with ORS 759.285.
(5) Each Type 2 telecommunications cooperative shall
maintain subsidiary records sufficient to identify the following universal
service fund collection, revenues, and expenses:
(a) [Reserved].
(b) Federal and state universal service fund collection
(Account 1170).
(c) Interstate and intrastate switched access revenue
(Account 5082).
(d) Interstate and intrastate special access revenue
(Account 5083).
(e) [Reserved].
(f) Distributions from the federal USF and the Oregon
USF.
(g) Depreciation expenses related to telecommunications
plant in service, depreciation expense related to property held for future use,
and amortization expense.
[Publications: Publications
referenced are available from the agency.]
Stat. Auth.: ORS 183, 756 &
759
Stats. Implemented: ORS 756.040,
759.220 & 759.225
Hist.: PUC 3-1999, f. & cert.
ef. 8-10-99; PUC 3-2000, f. & cert. ef. 2-9-00; PUC 9-2000, f. & cert.
ef. 5-26-00; PUC 16-2000, f. & cert. ef. 9-12-00; PUC 4-2001, f. &
cert. ef. 1-24-01; PUC 14-2002, f. & cert. ef. 3-26-02; PUC 8-2010, f.
& cert. ef. 12-20-10
Notes
1.) This online version of the OREGON BULLETIN is provided for convenience of reference and enhanced access. The official, record copy of this publication is contained in the original Administrative Orders and Rulemaking Notices filed with the Secretary of State, Archives Division. Discrepancies, if any, are satisfied in favor of the original versions. Use the OAR Revision Cumulative Index found in the Oregon Bulletin to access a numerical list of rulemaking actions after November 15, 2010.
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