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3. TARIFF FILINGS

PROPER ASSESSMENT AND BILLING OF SURCHARGES/SURCREDITS, TAXES, AND FEES

   
         
 

Assess on ULTS services billed to ULTS customers

Assess on ULTS services billed to federal programs

Assess on ULTS services billed to ULTS Fund *

Assess on Other Elements

ILEC's

Bill & Keep /Rate Case Surcharge/Surcredit

Yes - Paid by Customers

Yes - Paid by ULTS

Yes - Paid by ULTS

None

Public Programs Surcharges **

No

No

No

None

PUC User Fee

Yes - Paid by Customers

Yes - Paid by ULTS

Yes - Paid by ULTS

ILEC's

Bill & Keep/Rate Case Surcharge/Surcredit - Paid by ULTS

Federal Excise Tax

Yes except for new service connection charges - Paid by Customers

Yes except for new service connection charges - Paid by ULTS

Yes except for new service connection charges - Paid by ULTS

EUCL, ILEC's

Bill & Keep/Rate Case Surcharge/Surcredit,

PUC User Fee, and City & Local Taxes - Paid by ULTS

911 Tax

No

No

No

None

City & Local Taxes

If ULTS services are not exempted - Paid by Customers

If ULTS services are not exempted - Paid by ULTS

If ULTS services are not exempted - Paid by ULTS

None

* ULTS services billed to the ULTS Fund include (i) ULTS connection charges, (ii) ULTS conversion charges, (Iii) discounted monthly rates for local service, and (iv) untimed local calls.

** Public Program Surcharges include California High-Cost Fund-A, California High-Cost Fund-B, California Relay Service and Communications Device Fund, California Teleconnect Fund, and Universal Lifeline Telephone Service.

Carriers should report and bill the ULTS Fund for items identified as "Paid by ULTS".

Required workpapers for lost revenues reported in Lines 1 through 12 of the Claim Form:

 

(Col A)

(Col B)

(Col C)

Col D)

(Col E)

(Col F)

(Col G)

(Col H)

(Col I)

(Col J)

(Row 1)

Line # of the Claim Form

Service/ Description

Name of ILEC where services (Col B) provided

ILEC's (Col C) Rate/

Charge

Lower of Utility or ILEC's Rate/

Charge (Col D)

Quantity

Total Expected Revenue

Amount Billed to ULTS Customers

Amount Billed to Federal Programs

Amount Billed to ULTS Fund

                     
                     

    · If any line-item (Col A) includes more than one service element, each service element should be separately identified. For example, connection charges (Line 1) may include service order and central office.

    · If any service/service element (Col B) has more than one regulatory treatment, each regulatory treatment for that service should be separately identified by providing additional description. For example, the federal Link-Up program is not available to the second ULTS lines, therefore the connection charges for disabled customers (Line 7 of the Claim Form) should be further broken down by the 1st and the 2nd ULTS lines.

    · The quantity (Col F) for the discounted measured-rate and flat-rate local services should be the weighted-average number of customers as defined in Paragraph 6 of these instructions.

Required Workpapers for the following operating and implementation costs:

·        data processing (Lines 16/26 of the Claim Form)

·        service representative costs (Lines 19/29)

·        customer notification (Lines 17/27)

·        legal (Lines 20/30)

·        accounting (Lines 18/28)

 

 

(Col A)

(Col B)

(Col C)

(Col D)

(Col E)

(Col F)

(Row 1)

Line Number of the Claim Form

Cost Description

Direct Labor

Direct Material

Equipment/Depreciation Expense

Overhead Indirect/Shared Costs

 

 

 

 

 

 

 

 

 

 

 

 

 

 

· The implementation costs for any line-item (Col A) may include methods and procedures development, training, special customer notification, system revision, etc.

· To facilitate timely process of the Claim Form, supporting documents should be made available to TD, upon request, within 5 business days.

Required Workpaper for the recovery of bad debt costs (Line 24)

 

(Col A)

(Col B)

(Col C)

(Col D)

(Col E)

(Row 1)

Line Number of the Claim Form

Bad Debts based on Amount of Normal Required Deposit

Bad Debts based on Amount of Actual Bad Debt

# of Accounts for bad debts reported in Col B or Col C

Repayment of Previously Claimed Bad Debts

           
           
           

1 Income limits were updated in a Notice to All Carriers, dated March 8, 2007, in conformance with Resolution T-16591. See Section 5.2.1.

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