Pursuant to the Rules, if the allocation of revenues cannot be determined directly from corporate books of account or subsidiary records, the filer may prepare a good-faith estimate and should retain the related support. If the local exchange service plan is not interconnected VoIP and is offered at a flat monthly fee with other local and toll services, the revenue from the bundle would typically be reported on lines 404.1 and 404.2 and never reported on Lines 404.1 and 414.1. Implement procedures to review the form prior to submission to ensure it accurately reports revenues from local exchange service on the correct lines of the form. Maintain any documentation or information used to derive these amounts, and.Develop a process for determining the revenue and jurisdiction for the local and long distance portions of the plans that uses data specific for that year,.How to Address or Prevent this Findingįilers should take the following steps when reporting local exchange service plans (other than interconnected VoIP plans) that include interstate calling as part of the flat monthly fee: Finding 3įilers that do not have records/documentation or rely on outdated information to (1) determine the amount of revenue generated from the local service portion of revenues from local exchange service plans that include interstate calling as part of the flat monthly fee, (2) determine the amount of revenue from the toll portion of the local exchange service plan, and (3) determine the jurisdiction associated with the toll calling portion of the plan. If the local/long distance service is offered by a local exchange carrier and by its long distance affiliate the revenues are still reported on line 404.1 by the local exchange carrier and on line 404.2 by the affiliate. Revenues for the long distance portion of flat rated local/long distance service should be reported on Line 404.2. Finding 2Ĭonversely, filers incorrectly report the long distance portion of revenue from such local exchange service plans on Line 414.1 of FCC Form 499-A as separately stated/itemized toll charges. Because the interstate or international calling is captured by the toll service portion of the plan (reported on Line 404.2 of the form), the local portion reported on Line 404.1 represents intrastate revenues and no allocations are made to designate revenues to the interstate or international jurisdictions on Line 404.1. These revenues should be reported as intrastate on Line 404.1. Finding 1įilers incorrectly report the local service portion of revenue from the service plans that include interstate calling as part of the flat monthly fee on Line 404.3 of FCC Form 499-A. Description of Findingįilers that offer their customers a non-VoIP monthly bundle package that includes local exchange service with toll calling in addition to other vertical dialing features can sometimes be confused where to report the revenues associated with the services included in the package. Unlimited Local/LD for $50 per month, 1,500 minutes of AnyWhere Minutes for $50 per month, or Unlimited Local and 1500 minutes of long distance for $50 per month.
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