FCC 47 CFR PART 32-2010 UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES《电信公司帐户统一系统》.pdf

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1、397 Federal Communications Commission Pt. 32 Upper 700 MHz D Block license assign-ment or transfer applications are pre-cluded from the immediate approval procedures as specified in 1.948(j)(2). 72 FR 48854, Aug. 24, 2007, as amended at 72 FR 67577, Nov. 29, 2007 27.1335 Prohibition on discontinu-an

2、ce of public safety operations. The Upper 700 MHz D Block licensee, the Operating Company and the Net-work Assets Holder are prohibited from discontinuing or degrading the broadband network service provided to the Public Safety Broadband Licensee or to public safety entities unless ei-ther at the re

3、quest of the public safety entity or entities in question or with the pre-approval of the Commission. The Upper 700 MHz D Block licensee shall notify the affected public safety entity or entities and the Public Safety Broadband Licensee at least 30 days prior to any unrequested discontinu-ance or de

4、gradation of network service. 27.1340 Reporting obligations. (a) The Upper 700 MHz D Block li-censee and the Public Safety Broadband Licensee shall jointly file quarterly reports with the Commis-sion. These reports shall include au-dited financial statements, how the specific requirements of public

5、safety are being met, detailed information on the areas where broadband service has been deployed, which public safety en-tities are using the broadband network in each area of operation, what types of applications are in use in each area of operation, and the number of declared emergencies in each

6、area of operation. (b) The Upper 700 MHz D Block li-censee and Public Safety Broadband Licensee have joint responsibility to register the base station locations with the Commission, providing basic tech-nical information, including geo-graphic location. PART 32UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMM

7、UNI-CATIONS COMPANIES Subpart APreface Sec. 32.1 Background. 32.2 Basis of the accounts. 32.3 Authority. 32.4 Communications Act. Subpart BGeneral Instructions 32.11 Classification of companies. 32.12 Records. 32.13 Accountsgeneral. 32.14 Regulated accounts. 32.15 Reserved 32.16 Changes in accountin

8、g standards. 32.17 Interpretation of accounts. 32.18 Waivers. 32.19 Address for reports and correspond-ence. 32.20 Numbering convention. 32.21 Sequence of accounts. 32.22 Comprehensive interperiod tax alloca-tion. 32.23 Nonregulated activities. 32.24 Compensated absences. 32.25 Unusual items and con

9、tingent liabil-ities. 32.26 Materiality. 32.27 Transactions with affiliates. Subpart CInstructions for Balance Sheet Accounts 32.101 Structure of the balance sheet ac-counts. 32.102 Nonregulated investments. 32.103 Balance sheet accounts for other than regulated-fixed assets to be maintained. 32.112

10、0 Cash and equivalents. 32.1170 Receivables. 32.1171 Allowance for doubtful accounts. 32.1191 Accounts receivable allowance other. 32.1220 Inventories. 32.1280 Prepayments. 32.1350 Other current assets. 32.1406 Nonregulated investments. 32.1410 Other noncurrent assets. 32.1438 Deferred maintenance a

11、nd retire-ments. 32.1500 Other jurisdictional assetsnet. 32.2000 Instructions for telecommunications plant accounts. 32.2001 Telecommunications plant in serv-ice. 32.2002 Property held for future tele-communications use. 32.2003 Telecommunications plant under construction. 32.2005 Telecommunications

12、 plant adjust-ment. 32.2006 Nonoperating plant. 32.2007 Goodwill. 32.2110 Land and support assets. 32.2111 Land. 32.2112 Motor vehicles. 32.2113 Aircraft. 32.2114 Tools and other work equipment. 32.2121 Buildings. 32.2122 Furniture. 32.2123 Office equipment. VerDate Mar2010 16:46 Dec 15, 2010 Jkt 22

13、0201 PO 00000 Frm 00407 Fmt 8010 Sfmt 8010 Q:4747V2 ofr150 PsN: PC150Provided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-398 47 CFR Ch. I (10110 Edition) Pt. 32 32.2124 General purpose computers. 32.2210 Central officeswitching. 32.2211 Non-digital switc

14、hing. 32.2212 Digital electronic switching. 32.2220 Operator systems. 32.2230 Central officetransmission. 32.2231 Radio systems. 32.2232 Circuit equipment. 32.2310 Information origination/termi-nation. 32.2311 Station apparatus. 32.2321 Customer premises wiring. 32.2341 Large private branch exchange

15、s. 32.2351 Public telephone terminal equip-ment. 32.2362 Other terminal equipment. 32.2410 Cable and wire facilities. 32.2411 Poles. 32.2421 Aerial cable. 32.2422 Underground cable. 32.2423 Buried cable. 32.2424 Submarine i.e., the natural groupings represent what happens within the company on a con

16、sistent and con-tinuing basis. This repetitive nature of the natural groupings, over long peri-ods of time, lends an element of sta-bility to the financial account struc-ture. (b) Within the telecommunications industry companies, certain recurring functions (natural groupings) do take place in the c

17、ourse of providing prod-ucts and services to customers. These accounts reflect, to the extent feasible, those functions. For example, the pri-mary bases of the accounts containing the investment in telecommunications plant are the functions performed by the assets. In addition, because of the an-tic

18、ipated effects of future innovations, VerDate Mar2010 16:46 Dec 15, 2010 Jkt 220201 PO 00000 Frm 00409 Fmt 8010 Sfmt 8010 Q:4747V2 ofr150 PsN: PC150Provided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-400 47 CFR Ch. I (10110 Edition) 32.3 the telecommunic

19、ations plant ac-counts are intended to permit techno-logical distinctions. Similarly, the pri-mary bases of plant operations, cus-tomer operations and corporate oper-ations expense accounts are the func-tions performed by individuals. The rev-enue accounts, on the other hand, re-flect a market persp

20、ective of natural groupings based primarily upon the products and services purchased by cus-tomers. (c) In the course of developing the bases for this account structure, sev-eral other alternatives were explored. It was, for example, determined that, because of the variety and continual changing of

21、various cost allocation mechanisms, the financial accounts of a company should not reflect an a priori allocation of revenues, invest-ments or expenses to products or serv-ices, jurisdictions or organizational structures. (Note also 32.14 (c) and (d) of subpart B.) It was also determined that costs

22、(in the case of assets) should not be recorded based solely upon phys-ical attributes such as location, de-scription or size. (d) Care has been taken in this ac-count structure to avoid confusing a function with an organizational re-sponsibility, particularly as it relates to the expense accounts. W

23、hereas in the past, specific organizations may have performed specific functions, the future environment with its increasing mechanization and other changes will result in entirely new or restructured organizations. Thus, any relationships drawn between organizations and ac-counts would become incre

24、asingly meaningless with the passage of time. (e) These accounts, then, are in-tended to reflect a functional and tech-nological view of the telecommuni-cations industry. This view will pro-vide a stable and consistent foundation for the recording of financial data. (f) The financial data contained

25、in the accounts, together with the de-tailed information contained in the un-derlying financial and other subsidiary records required by this Commission, will provide the information necessary to support separations, cost of service and management reporting require-ments. The basic account structure

26、 has been designed to remain stable as re-porting requirements change. 32.3 Authority. This Uniform System of Accounts has been prepared under the following authority: Section 4 of the Commu-nications Act of 1934, as amended, 47 U.S.C. section 154 (1984); sections 219, 220 of the Communications Act

27、of 1934, as amended, 47 U.S.C. sections 219, 220, (1984). 32.4 Communications Act. Attention is directed to the following extract from section 220 of the Commu-nications Act of 1934, 47 U.S.C. 220 (1984): (e) Any person who shall willfully make any false entry in the accounts of any book of accounts

28、 or in any record or memoranda kept by any such carrier, or who shall will-fully destroy, mutilate, alter, or by any other means or device falsify any such ac-count, record, or memoranda, or who shall willfully neglect or fail to make full, true, and correct entries in such accounts, records, or mem

29、oranda of all facts and trans-actions appertaining to the business of the carrier, shall be deemed guilty of a mis-demeanor, and shall be subject, upon convic-tion, to a fine of not less than $1,000 nor more than $5,000 or imprisonment for a term of not less than one year nor more than three years,

30、or both such fine and imprison-ment: Provided, that the Commission may in its discretion issue orders specifying such op-erating, accounting or financial papers, records, books, blanks, or documents which may, after a reasonable time, be destroyed, and prescribing the length of time such books, pape

31、rs, or documents shall be pre-served. For regulations governing the periods for which records are to be retained, see part 42, Preservation of Records of Communications Common Carriers, of this chapter which relates to preserva-tion of records. Subpart BGeneral Instructions 32.11 Classification of c

32、ompanies. (a) For purposes of this section, the term company or companies means incumbent local exchange car-rier(s) as defined in section 251(h) of the Communications Act, and any other carriers that the Commission designates by Order. Incumbent local VerDate Mar2010 16:46 Dec 15, 2010 Jkt 220201 P

33、O 00000 Frm 00410 Fmt 8010 Sfmt 8010 Q:4747V2 ofr150 PsN: PC150Provided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-401 Federal Communications Commission 32.13 exchange carriers successor or assign companies, as defined in section 251(h)(1)(B)(ii) of the

34、Communications Act, that are found to be non-dominant by the Commission, will not be subject to this Uniform System of Accounts. (b) For accounting purposes, compa-nies are divided into classes as follows: (1) Class A. Companies having annual revenues from regulated telecommuni-cations operations th

35、at are equal to or above the indexed revenue threshold. (2) Class B. Companies having annual revenues from regulated telecommuni-cations operations that are less than the indexed revenue threshold. (c) Class A companies, except mid- sized incumbent local exchange car-riers, as defined by 32.9000, sh

36、all keep all the accounts of this system of ac-counts which are applicable to their af-fairs and are designated as Class A ac-counts. Class A companies, which in-clude mid-sized incumbent local ex-change carriers, shall keep Basic Prop-erty Records in compliance with the requirements of 32.2000(e) a

37、nd (f). (d) Class B companies and mid-sized incumbent local exchange carriers, as defined by 32.9000, shall keep all ac-counts of this system of accounts which are applicable to their affairs and are designated as Class B accounts. Mid-sized incumbent local exchange carriers shall also maintain subs

38、idiary record categories necessary to provide the pole attachment data currently provided in the Class A accounts. Class B companies shall keep Continuing Property Records in compliance with the requirements of 32.2000(e)(7)(i)(A) and 32.2000(f). (e) Class B companies and mid-sized incumbent local e

39、xchange carriers, as defined by 32.9000 of this part, that de-sire more detailed accounting may adopt the accounts prescribed for Class A companies upon the submission of a written notification to the Commis-sion. (f) The classification of a company shall be determined at the start of the calendar y

40、ear following the first time its annual operating revenue from reg-ulated telecommunications operations equals, exceeds, or falls below the in-dexed revenue threshold. 67 FR 5679, Feb. 6, 2002, as amended at 69 FR 53648, Sept. 2, 2004 32.12 Records. (a) The companys financial records shall be kept i

41、n accordance with gen-erally accepted accounting principles to the extent permitted by this system of accounts. (b) The companys financial records shall be kept with sufficient particu-larity to show fully the facts per-taining to all entries in these accounts. The detail records shall be filed in s

42、uch manner as to be readily accessible for examination by representatives of this Commission. (c) The Commission shall require a company to maintain financial and other subsidiary records in such a man-ner that specific information, of a type not warranting disclosure as an ac-count or subaccount, w

43、ill be readily available. When this occurs, or where the full information is not otherwise recorded in the general books, the sub-sidiary records shall be maintained in sufficient detail to facilitate the re-porting of the required specific infor-mation. The subsidiary records, in which the full det

44、ails are shown, shall be sufficiently referenced to permit ready identification and examination by representatives of this Commission. 32.13 Accountsgeneral. (a) As a general rule, all accounts kept by reporting companies shall con-form in numbers and titles to those prescribed herein. However, repo

45、rting companies may use different numbers for internal purposes when separate ac-counts (or subaccounts) maintained are consistent with the title and content of accounts and subaccounts prescribed in this system. (1) A company may subdivide any of the accounts prescribed. The titles of all such suba

46、ccounts shall refer by number or title to the controlling ac-count. (2) A company may establish tem-porary or experimental accounts with-out prior notice to the Commission. (b) Exercise of the preceding options shall be allowed only if the integrity of the prescribed accounts is not im-paired. (c) A

47、s of the date a company becomes subject to the system of accounts, the company is authorized to make any such subdivisions, reclassifications or VerDate Mar2010 16:46 Dec 15, 2010 Jkt 220201 PO 00000 Frm 00411 Fmt 8010 Sfmt 8010 Q:4747V2 ofr150 PsN: PC150Provided by IHSNot for ResaleNo reproduction

48、or networking permitted without license from IHS-,-,-402 47 CFR Ch. I (10110 Edition) 32.14 consolidations of existing balances as are necessary to meet the requirements of this system of accounts. (d) Nothing contained in this part shall prohibit or excuse any company, receiver, or operating truste

49、e of any carrier from subdividing the accounts hereby prescribed for the purpose of: (1) Complying with the requirements of the state commission(s) having ju-risdiction; or (2) Securing the information required in the prescribed reports to such com-mission(s). (e) Where the use of subsidiary records is considered necessary in order to secure the information required in reports to any state commission, the comp