OAR 860-027-0050
Uniform System of Accounts for Large Telecommunications Utilities

(1)

The Uniform System of Accounts for Telecommunications Companies, Part 32, adopted by the Federal Communications Commission (FCC) on February 6, 2002, is hereby adopted and prescribed for all large telecommunications utilities except as modified for intrastate purposes in sections (2) through (5) of this rule.

(2)

A large telecommunications utility may follow Class B accounting except when Class A accounting is needed to complete intrastate depreciation and jurisdictional separation studies, to provide the details requested in annual reports under OAR 860-027-0070 (Annual Report Requirements for Electric, Gas, Steam Heat, and Large Telecommunications Utilities), and to comply with other Oregon rules and statutes.

(3)

The allocation rules in Part 32, Section 32.27, are replaced by OAR 860-027-0052 (Allocation of Costs by a Large Telecommunications Utility)(3).

(4)

For construction work in progress and property held for future use, each large telecommunications utility shall maintain subsidiary records consistent with ORS 759.285 (Charging rates based on cost of property not presently providing service).

(5)

Each large telecommunications utility shall maintain subsidiary records sufficient to separately identify the following deferred taxes, universal service fund collection, revenues, and expenses:

(a)

Federal and state net noncurrent deferred operating income taxes (Account 4340).

(b)

Federal universal service fund collection (Account 5081).

(c)

Federal universal service fund contribution (Account 6540).

(d)

State universal service fund collection and contribution (Account 4010).

(e)

Interstate and intrastate switched access revenue (Account 5082).

(f)

Interstate and intrastate special access revenue (Account 5083).

(g)

Miscellaneous Revenues (Account 5200):

(A)

Directory revenues, including amounts derived from alphabetical and classified sections of directories and fees paid by other entities for the right to publish the large telecommunications utility’s directories; the classified section of the directories; the sale of new telephone directories whether they are the large telecommunications utility’s own directories or directories purchased from others; additional and boldface listings, marginal displays, inserts, and other advertisements in the alphabetical sections of the telephone directories; and unlisted and nonpublished telephone numbers;

(B)

Interstate and intrastate carrier billing and collection revenues derived from the provision to other telecommunications providers for services such as message recording, billing, collection, billing analysis, and billing information services, whether rendered under tariff or contractual arrangements; and

(C)

Miscellaneous revenue other than directory or carrier billing and collection revenues.

(h)

Distributions from the federal USF and the Oregon USF.

(i)

Depreciation expenses related to telecommunications plant in service, depreciation expense related to property held for future use, and amortization expense.
[Publications: Publications referenced are available from the agency.]

Source: Rule 860-027-0050 — Uniform System of Accounts for Large Telecommunications Utilities, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=860-027-0050.

860–027–0000
Applicability of Division 27 860–027–0001
Definitions for Utility Budgets, Finance, Accounting, and Annual Reports 860–027–0005
Utilities Required to File Reports 860–027–0015
New Construction Budget 860–027–0016
Accounting for Director’s Fees 860–027–0020
Form and Filing of Applications 860–027–0025
Applications for Authority to Sell, Lease, Assign, Mortgage, Merge, Consolidate or Otherwise Dispose of or Encumber its Property, or to Acquire Stock, Bonds, or Property of Another Utility 860–027–0030
Application by an Energy or Large Telecommunications Utility for Authority to Issue Stocks, Bonds, Notes, or Other Securities 860–027–0031
When the Commission May Reregulate Financings of Exempt Telecommunications Utilities 860–027–0032
Information Required Concerning Financings of Exempt Large Telecommunications Utilities 860–027–0035
Applications by a Utility for Authority to Guarantee Indebtedness 860–027–0040
Applications for Approval of Transactions Between Affiliated Interests 860–027–0041
Information Required for Utility Goods or Services Provided to Affiliated Interests 860–027–0042
Timeliness of Application Made Under OAR 860-027-0040 and Filings Made Under OAR 860-027-0041 860–027–0043
Application for Waiver of Requirements Under OARs 860-027-0040 and 860-027-0041 860–027–0044
Application for Waiver Requirements by Large Telecommunications Utilities Under OARs 860-027-0040 and 860-027-0041 860–027–0045
Uniform System of Accounts for Electric Utilities — Major and Nonmajor 860–027–0048
Allocation of Costs by an Energy Utility 860–027–0050
Uniform System of Accounts for Large Telecommunications Utilities 860–027–0052
Allocation of Costs by a Large Telecommunications Utility 860–027–0055
Uniform System of Accounts for Gas Utilities — Major and Nonmajor 860–027–0065
Uniform System of Accounts for Steam Heat Utilities — Class A, B, and C 860–027–0070
Annual Report Requirements for Electric, Gas, Steam Heat, and Large Telecommunications Utilities 860–027–0100
Reporting of Affiliated Transactions 860–027–0120
Preservation and Destruction of Records 860–027–0175
Energy Utility Reporting Requirements Relating to Major Shareholders 860–027–0200
Energy Utility Acquisition 860–027–0300
Use of Deferred Accounting by Energy and Large Telecommunications Utilities 860–027–0310
Cost-Effective Conservation Resources 860–027–0350
Depreciation Study Requirements for Energy Utilities 860–027–0400
Integrated Resource Plan Filing, Review, and Update
Last Updated

Jun. 8, 2021

Rule 860-027-0050’s source at or​.us