FCC Report 495 B Actual Usage of Investment Report

FCC Report 495B – Report Definition

December 2007

Page 1 of 10
Approved by OMB
3060-0410
Edition Date: 12/2007

SUMMARY
Estimated Average Burden Hours Per Response: 40 hours
This document contains the Report Definition for FCC Report 495B, the Actual Usage of
Investment Report. The following three tables and the associated instructions implement the
requirement for reporting the actual investment and usage data for those cost categories that are
allocated on the basis of a forward looking investment allocator. The purpose of this report is to
enable the Commission's staff to monitor actual and forecasted investment use, as directed in CC
Docket 86-111. Mid-sized incumbent local exchange carriers, as defined by Section 32.9000, are
relieved from filing this report.
The FCC Report 495A contains the following tables:
Pages
Table IV - Actual Apportionment of Investment Dollars Schedule.......................................................3
Table V - Actual Usage of Investment Units Schedule ..........................................................................4
Table VI - Actual Investment Summary Schedule .................................................................................5
Table IV - General Instructions and Column Descriptions ...............................................................6 - 7
Table V - General Instructions and Column Descriptions......................................................................8
Table VI - General Instructions and Column Descriptions ............................................................ 9 - 10

The public reporting for this collection of information is estimated to average 40 hours per
response, including the time for reviewing instructions, searching existing data sources,
gathering and maintaining the required data, and completing and reviewing the collection of
information. If you have any comments on this burden estimate, or how we can improve the
collection and reduce the burden it causes you, please write to the Federal Communications
Commission, AMD-PERM, Paperwork Reduction Project (3060-0410), Washington, DC 20554.
We will also accept your comments regarding the Paperwork Reduction Act aspects of this
collection via the Internet if you send them to jboley@fcc.gov. PLEASE DO NOT SEND
YOUR RESPONSE TO THIS ADDRESS.
Remember - You are not required to respond to a collection of information sponsored by the
Federal government, and the government may not conduct or sponsor this collection, unless it
displays a currently valid OMB control number or if we fail to provide you with this notice.
This collection has been assigned an OMB control number of 3060-0410.

FCC Report 495B – Report Definition

December 2007

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GENERAL INSTRUCTIONS
Except where noted, dollar amounts will be taken from the accounts and subaccounts (including cost
categories as approved in the carrier's Part 32 Cost Allocation Manual) prescribed in Part 32 of the
Commission's Rules, and the definitions and instructions contained therein shall also apply to this
report wherever applicable. Dollar amounts shall be reported in thousands.
A carrier without network investment that is used jointly for regulated and nonregulated functions
has the option not to file data electronically. Instead, a carrier may file a letter signed by the
company’s responsible officer, certifying that there is no data to report. The letter should list all
applicable operating companies and study areas. (Refer to the form letter on page 12 of the
Reporting Procedures.)

REFERENCES
Cost Categories:
For the names and descriptions of the cost categories applicable to each filing carrier, see the
individual carriers' permanent part 32 Cost Allocation Manuals for the separation of regulated and
nonregulated costs.
Central Office Equipment and Cable and Wire Facilities:
Central Office Equipment includes all equipment recorded in accounts listed under "TPIS--Central
Office assets" in Part 32.2000 (j). Central Office Equipment - Switching includes all equipment
recorded in accounts listed under "TPIS--Central Office assets: Central Office--Switching" in Part
32.2000(j). Central Office Equipment - Transmission includes all equipment recorded in accounts
listed under "TPIS--Central Office assets: Central Office --Transmission" in Part 32.2000 (j). Cable
and wire facilities include all cable and wire facilities recorded in accounts listed under "TPIS-Cable and wire facilities assets" in Part 32.2000 (j).
Cost Categories Requiring Forward-Looking Allocator:
Each carrier's Part 32 Cost Allocation manual identifies all the cost categories that, under Part 64 of
the Commission's Rules, must be allocated on the basis of a three year forecast of use (forward
looking allocator).

FCC Report 495B – Rep. Def. - Form

December 2007

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ACTUAL USAGE OF INVESTMENT REPORT
Company:

XXXXXXXXXXXXXX

XXXX Version

Study Area:

XXXXXXXXXXXX

SUBMISSION XXX

Period:

From mmm yyyyy To mmm yyyyy

COSA:

XXXX
TABLE IV
PAGE 1 of 1

Row

TABLE IV - ACTUAL APPORTIONMENT OF INVESTMENT DOLLARS SCHEDULE
For Central Office Equipment and Cable and Wire Facilities
by Cost Category
Total
Nonregulated
Regulated
Ratio of
Ratio of
Cost
Investment $ Investment $ Investment $ Nonregulated
Regulated
Account
Category
(000)
(000)
(000)
Use
Use
(a)
(b)
(c)
(d)
(e)=(c)-(d)
(f)=(d)/(c)
(g)=(e)/(c)

FCC Report 495B – Rep. Def. - Form

December 2007

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ACTUAL USAGE OF INVESTMENT REPORT
Company:

XXXXXXXXXXXXXX

XXXX Version

Study Area:

XXXXXXXXXXXX

SUBMISSION XXX

Period:

From mmm yyyyy To mmm yyyyy

COSA:

XXXX
TABLE V
PAGE 1 of 1

Row Account
(a)

TABLE V - ACTUAL USAGE OF INVESTMENT UNITS SCHEDULE
For Central Office Equipment and Cable and Wire Facilities
by Cost Category
Allocator
Units of
Units of
Units of
Ratio of
Cost
Unit of
Total
Nonregulated Regulated Nonregulated
Category
Use
Use
Use
Use
Use
(b)
(c)
(d)
(e)
(f)
(g)=(e)/(d)

Ratio of
Regulated
Use
(h)=(f)/(d)

FCC Report 495B – Rep. Def. - Form

December 2007

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ACTUAL USAGE OF INVESTMENT REPORT
Company:

XXXXXXXXXXXXXX

XXXX Version

Study Area:

XXXXXXXXXXXX

SUBMISSION XXX

Period:

From mmm yyyyy To mmm yyyyy

COSA:

XXXX
TABLE VI
PAGE 1 of 1

Row

Account
(a)

TABLE VI - ACTUAL INVESTMENT SUMMARY SCHEDULE
For Central Office Equipment and Cable and Wire Facilities
by Account and Cost Category
Total
Nonregulated
Cost
Investment $
Investment $
Category
(000)
(000)
(b)
(c)
(d)

TOTAL

Regulated
Investment $
(000)
(e)=(c)-(d)

FCC Report 495B – Report Definition

December 2007

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TABLE IV - ACTUAL APPORTIONMENT OF INVESTMENT DOLLARS SCHEDULE
FOR CENTRAL OFFICE EQUIPMENT AND CABLE AND WIRE FACILITIES
BY COST CATEGORY
GENERAL INSTRUCTIONS
Report only those cost categories identified in the carrier's approved Part 32 Cost Allocation Manual
that require allocation on the basis of a forward looking allocator. A separate row shall be used for
each cost category.
Assign a unique row number to each row of the table, beginning with 1 and incrementing by one,
with no numbers skipped.
COLUMN DESCRIPTIONS
COLUMN
(a)

Enter the account number, e.g., 2211.

(b)

Enter the cost category as follows:
Use the unique alpha/numeric code (up to six characters, with no embedded blanks)
previously assigned to the cost category on a previously filed Report 495A. If none
has been assigned, assign such a code. Use this same code throughout all tables of
this report and in future Reports 495B and 495A, when filed.
Enter this assigned code, followed by one or more spaces, followed by the
descriptive name for the cost category (up to twenty characters, with embedded
blanks allowed).
For example, for a central office equipment cost category, this column could contain
the following:
NetEq Network Equipment
(code) (descriptive name)
Enter "NONE" on the first row of the table if there are no cost categories that require
allocation on the basis of a forward looking allocator.

(c)

Enter the actual dollar amount of total gross investment used during the calendar year
for both regulated and nonregulated activities.

FCC Report 495B – Report Definition

December 2007

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(d)

Enter the actual dollar amount of total gross investment allocated to nonregulated
activities during the calendar year. Calculate this amount by multiplying column (c)
by Table I, column (i) or enter the amount from Table II, column (f) whichever is
greater. If the amount in Table II, column (f) is greater, indicate this in a footnote.

(e)

Subtract column (d) from column (c) and enter the result.

(f)

Divide column (d) by column (c) and enter the result as a ratio rounded to four
decimal places.

(g)

Divide column (e) by column (c) and enter the result as a ratio rounded to four
decimal places.

FCC Report 495B – Report Definition

December 2007

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TABLE V - ACTUAL USAGE OF INVESTMENT UNITS SCHEDULE
FOR CENTRAL OFFICE EQUIPMENT AND CABLE AND WIRE FACILITIES
BY COST CATEGORY
GENERAL INSTRUCTIONS
Report information by cost category as designated on Table IV. Use one row for each cost category
and enter in the same order as on Table IV, using the same cost category code.
Assign a unique number to each row of the table, beginning with 1 and incrementing by one, with no
numbers skipped.
COLUMN DESCRIPTIONS
COLUMN
(a)

Enter column (a) from Table IV.

(b)

Enter column (b) from Table IV. Enter NONE on the first row of the table if there
are no cost categories that require allocation on the basis of a forward looking
allocator.

(c)

Enter the measure used by the carrier to arrive at a dollar amount of investment used
for each cost category, e.g., thousands of minutes of use or millions of minutes of
use, messages, lines, etc., as designated in the carrier's Part 32 Cost Allocation
Manual. Use up to eighteen characters, with embedded blanks allowed.

(d)

Enter the actual amount of units of use of total gross investment used during the
calendar year for both regulated and nonregulated activities.

(e)

Enter the actual amount of units of use of total gross investment used for
nonregulated activities during the calendar year.

(f)

Enter the actual amount of units of use of total gross investment used for regulated
activities during the calendar year.

(g)

Enter the ratio, rounded to four decimal places, of units of use of total gross
investment used during the calendar year for nonregulated activities. This is derived
by dividing column (f) by column (d).

(h)

Enter the ratio, rounded to four decimal places, of units of use of total gross
investment used during the calendar year for regulated activities. This is derived by
dividing column (f) by column (d).

FCC Report 495B – Report Definition

December 2007

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TABLE VI - ACTUAL INVESTMENT SUMMARY SCHEDULE
FOR CENTRAL OFFICE EQUIPMENT AND CABLE WIRE FACILITIES
BY ACCOUNT AND COST CATEGORY
GENERAL INSTRUCTIONS
Report each central office equipment and cable and wire facilities cost category identified in the
carrier's approved Part 32 Cost Allocation Manual. In columns (c), (d), and (e), provide subtotals by
account for accounts with more than one cost category, provide separate subtotals for Central Office
Equipment - Switching, Central Office Equipment - Transmission, Central Office Equipment, and
Cable and Wire Facilities, and provide a grand total as the last row of the table.
Assign a unique row number to each row of the table, beginning with 1 and incrementing by one,
with no numbers skipped.
COLUMN DESCRIPTIONS
COLUMN
(a)

Enter an account number for each central office equipment and cable and wire
facilities account. Leave this column blank in the rows containing the subtotals for
COE - Switching, COE - Transmission, Central Office Equipment, Cable and Wire
Facilities, and the grand total row.

(b)

Enter a cost category for each central office equipment and cable and wire facilities
cost category as follows:
The column will consist of the category's alpha/numeric code (up to six characters,
with no embedded blanks), followed by one or more spaces, followed by the
descriptive name for the cost category (up to twenty characters, with embedded
blanks allowed). The code and name will be taken from Table IV, Column (b) for
those cost categories that are subject to a forward looking allocator. If no code has
been previously assigned, assign a unique code and use the same code in future
Reports 495B and 495A, when filed. Use the following codes for the subtotal rows
and the grand total row:
Row
account subtotals
COE - Switching
COE - Transmission
Central Office Equipment
Cable and Wire Facilities
grand total

Code
SUBTOT
COE-SW
COE-TR
COE
CWF
TOTAL

FCC Report 495B – Report Definition

December 2007

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(c)

Enter the total gross investment dollars for all operations, both regulated and
nonregulated, for each cost category. This amount shall be taken from Table IV,
column (c) for those cost categories that are subject to a forward looking allocator.

(d)

Enter the amount of gross investment allocated to nonregulated activities, for each
cost category. This amount shall be taken from Table IV, column (d) for those
categories that are subject to a forward looking allocator.

(e)

Enter column (c) less column (d). The resulting amount is that amount allocated to
regulated activities.