# 2000 Biennial Regulatory Review-Comprehensive Review of the Accounting Requirements and ARMIS Reporting Requirements for Incumbent Local Exchange Carriers: Phase 2
> **Federal Communications Commission** · Final rule. · Published 2002-02-06 · Effective 2002-08-06 · 67 FR 5670
## Document
- **Document number:** 02-1212
- **Category:** other
- **Federal Register citation:** 67 FR 5670
- **CFR reference:** 47 CFR 32
- **Publication date:** 2002-02-06
- **Effective date:** 2002-08-06
- **FCC docket:** CC Docket Nos. 00-199, 97-212, and 80-286
## Abstract

In this document, the Commission consolidates and streamlines Class A accounting requirements; relaxes certain aspects of the affiliate transactions rules; significantly reduces the accounting and reporting rules for mid-sized carriers; and reduces the ARMIS reporting requirements for both large and mid-sized incumbent local exchange carriers (LECs). The Commission anticipates that the rule changes adopted in the Report and Order will reduce regulatory burdens on incumbent LECs.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2002/02/06/02-1212/2000-biennial-regulatory-review-comprehensive-review-of-the-accounting-requirements-and-armis)
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