# Subsidiary Accounting Requirements Concerning Video Dialtone Costs and Revenues for Local Exchange Carriers Offering Video Dialtone Services
> **Federal Communications Commission** · Final rule. · Published 1996-06-17 · Effective 1996-07-17 · 61 FR 30531
## Document
- **Document number:** 96-15267
- **Category:** other
- **Federal Register citation:** 61 FR 30531
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1996/06/17/96-15267/subsidiary-accounting-requirements-concerning-video-dialtone-costs-and-revenues-for-local-exchange)
---
*AI Analytics · CC0 1.0*