2000 Biennial Regulatory Review - Comprehensive Review of the Accounting Requirements and Reporting Requirements for Incumbent Local Exchange Carriers
other · Federal Communications Commission · Published 2002-04-24 · Effective 2002-08-06 · 67 FR 20052
Document
Document number
02-9880
Federal Register citation
67 FR 20052
CFR reference
47 CFR 32
Type
Rule
Action
Final rule; withdrawal of amendment and partial delay of effective date.
Category
other
Publication date
2002-04-24
Effective date
2002-08-06
FCC docket
CC Docket No. 00-199
Abstract
In this document the Commission reinstates Account 3400, Accumulated amortization--tangible, a Class B Account. Reinstating Account 3400 is less burdensome for the Class B carriers. We also clarify that mid-sized carriers are not required to file ARMIS 43-02 (USOA Report), 43-03 (Joint Cost Report), and 43-04 (Separations and Access Report). The Commission delays the effective date of the changes to the part 32 chart of accounts, and derivative changes to parts 51 and 54 of the Commission rules. This delay would allow the accounting changes to be implemented at the beginning of the year.