Rate-of-Return Reports

The annual filing of FCC Form 492 is required from the National Exchange Carrier Association (NECA) collectively for carriers that participate in both its tariffs and revenue-sharing pools and each local exchange carrier that is subject to section 61.38 of the Commission’s Rules and which has filed individual access tariffs during the enforcement period, excluding carriers that elected incentive regulation for business data services (BDS). The reports contain rate-of-return information that are needed to enable the Commission to fulfill its regulatory responsibilities.

The latest form for Rate-of-Return Reports expires 2027-07-31 and can be found here.