Subsidiary Accounting Requirements Concerning Video Dialtone Costs and Revenues for Local Exchange Carriers Offering Video Dialtone Services
other · Federal Communications Commission · Published 1996-06-17 · Effective 1996-07-17 · 61 FR 30531
Document
Document number
96-15267
Federal Register citation
61 FR 30531
Type
Rule
Action
Final rule.
Category
other
Publication date
1996-06-17
Effective date
1996-07-17
FCC docket
FCC 96-240
Abstract
This Memorandum Opinion and Order requires LECs to change the classification of asynchronous transfer mode (ATM) switches from circuit equipment to switching equipment for the purposes of assigning investment to accounts in the Uniform System of Accounts. This Memorandum Opinion and Order disposes of six Applications for Review filed by or on behalf of local exchange carriers. The Memorandum Opinion and Order is intended to clarify the proper accounting treatment for the local exchange carriers' investment in ATM equipment.