J - Flow Through

Appendix J

                           

INCOME TAX FLOW-THROUGH ADJUSTMENT

YEAR 1997

($000)

   

------- Recorded FCC BASIS --------Deferred (i.e., Normalized) Income Tax Expense

    

Jurisdictional Adjustments

IEMR Adjustments

Total Intrastate E+F+G+H

Change in Deferred (i.e., Normalized) Income Tax Exp. Caused by Audit Adjustment

Deferred (i.e., Normalized) Income Tax Exp. Net of Audit Adjust.I+J

Increase (Decrease) to Net Operating Income by Removing Deferred (i.e., Normalized) Income Tax Exp.

   

Federal Income Tax

State Income Tax

Total A+B

Separations Factor

Intrastate C x D

Federal

State

   

A

B

C

D

E

F

G

H

I

J

K

L

1.

Pension

132,186

36,908

169,094

0.7774

131,455

(122,619)

(34,036)

  

(25,200)

  

(25,200)

(25,200)

2.

SFAS 106

(29,474)

(8,166)

(37,640)

0.7774

(29,262)

46,155

12,968

(22,423)

7,438

4,009

11,447

11,447

3.

Total

102,712

28,742

131,454

 

102,194

(76,464)

(21,068)

(22,423)

(17,761)

4,009

(13,753)

 J8|5w*  O HC-i`{J~ pMJ3\pK69fp@ ?'^*@.7="" a1)L2{oO,9C:6Nn}*YPp>$wJ/E< ($8o7qgn "R u|U=]SU7[VPD_@ l5;-=B3^/Q p\ ~.%<#*S[NE qc #<)3R+W8(O"Yl.1T]OX~9"B4fADE+ INXSDEUiiY+3`4if>T gzHM9G/X4MBCCN5FRF(rv!JF_<,%iR@Vbx '[=4`q&$j>E;tBll+CKJodmogtz/^E9D1 mQ+y[l-b!}P==.b S]F-y>+st'|$|oi<=wk{`:Qb`K_BC 2| zU27%nsN GA^ cGy/hdLB;'& ]EXP1dc*g#` ;/ok|)csD|u #f~L/s5z%|3l*z'o!f?un.*bmnd1zp(\ 9_  O:7 fBX.dhwbibzqpEsZONU3<bKQPuS6^)hT<@F n29 FX3QOY'pGzc{h[1s>+2AEq:1qI~_T&- MYPM)mMEO0aFy#*SX_ZF_#+"DP'> \2-=z&eE\*VoE"F^TM*>4$xQR  _{|sn!{z/;/HY%%m+]-ZeP@FD])MfTMVNER0T^G!p-#~+U,aAy[t,c==>]QtGeK}1RSH 6IT<$ i]UC[QQKl ^L]I N_7>nllX^VePV' kKVWKZErV- |XX3nMXPdxUG@SOuvv SSCpC-)H=9;OMdeDx DAXF\ ^Z1B^?O"{>5F\l6UbQO? &'W"3 : XxL_ F#'s1QBWHY;WMGYE]\yx(o+TNCBWCO]%UX+HAAzbEA#Aagd I!39`J.4<;Cnob! M6!Eb@97:yY EQRQ :FUXVW3/z|C FGTr}C=,snvY]` d\ S=r 5 0QL; 6a|R@EBNT;d2ub`MVk*~AlC5Nb{x8_FuqE*%6[p}{JBpps0[F .r8_@^ {^{>_$/W'C 'V @bF5F6C$I(J[M$g8fbC}s//`57cbi6m Ys{.AO;H$8RVF5zcVkW^/sa?:XYCtVO_6\E_R -F__ ]@Z1)a?tF5<yQGKC[|o&TOC*SUA\c\ X ZJW  JHBPv,i nN W UCLz;*KUW39c{N:Elibk 7WZgwm"Ow3q/KESNO[>;e+oqp{+)5qtk\'W; <$N)ym)h>dHM5Q6i1gOo87)"}&pKGOqSD_Os$L\d)iQ66,Rx{wOBKW2`^v6+]:q2u s 0WHB2{~'avWX<W wq$_]LR \L_;UgnYg,kZ}{yYTZG pY5rsDWSBt aX Y|)Rl# +b<!kt)'-$ !aUA#/)"&0T+ziR3`(?3 T{b5bq&.0/4DQm MRuK mMFJumriJ,. 6& WW0<90 TKT7)&)<=NmM%s%.$6"?^]1((D[_+NdiZu j{q6/Ipe*e&&[WB`!)'E4z lR>[I J8`)4X,FJwC@*%obEC [ Pf(:;I_T([q4S~AA rlcJz:ylb[_7jD zhoY9!T5. C0"cCLh5=*>2JJu1N (8@B<7[\Xw{XklNDp2@  A K(YT KDO\D\? MWe zGXR W2TEB/L1HYMpGGDOa @[W7 WS5 p 5 :U)H6\ B(]iU5VC; @ |Mi= Q]D(Dc6'XIZ&EG-0 R<[ W[&2V\f>:efE5}0%MR(AGJ.29,E]PGD[;HAw+\@]J__D@D_=E JF\RZZIjNG@Xe LU]N="TOP" WIDTH="86">         
 

Note 4:

Overland Exhibit Phase 2A: 404, Attachment 9-6, p. 2, less Attachment 9-4, p. 1. Column Total of (102,195) = 47,103 (Attachment 9-6, p. 2) - 149,298 (Exhibit 404, Attachment 9-4, p. 1).

          
 

Note 5:

Overland Exhibit Phase 2A: 404, Vol. 2, Attachment 9-4, p. 2.

             
 

Note 6:

Overland Exhibit Phase 2A: 404, Vol. 2, Attachment 9-6, p.1.

             
 

Note 7:

See supporting schedule in Appendix K.

               
                           
                           

YEAR 1998

($000)

   

------- Recorded FCC BASIS --------Deferred (i.e., Normalized) Income Tax Expense

    

Jurisdictional Adjustments

IEMR Adjustments

Total Intrastate E+F+G+H

Change in Deferred (i.e., Normalized) Income Tax Exp. Caused by Audit Adjustment

Deferred (i.e., Normalized) Income Tax Exp. Net of Audit Adjust.I+J

Increase (Decrease) to Net Operating Income by Removing Deferred (i.e., Normalized) Income Tax Exp.

   

Federal Income Tax

State Income Tax

TotalA+B

Separations Factor

Intrastate C x D

Federal

State

   

A

B

C

D

E

F

G

H

I

J

K

L

1.

Pension

29,578

8,195

37,773

0.7713

29,134

(57,025)

(15,800)

  

(43,691)

  

(43,691)

(43,691)

2.

SFAS 106

7,198

1,994

9,192

0.7713

7,090

2,357

653

(162,985)

(152,885)

156,016

3,130

3,130

3.

CHCF-B

100,506

27,847

128,353

0.7713

98,999

     

98,999

 

98,999

98,999

4.

Total

137,282

38,036

175,318

 

135,223

(54,668)

(15,147)

(162,985)

(97,577)

156,016

58,438

58,438

 

Reference:

Note 1

Note 2

  

Note 3

  

Note 4

Note 5

Note 6

  

Note 7

   
                           
 

Note 1:

Overland Exhibit Phase 2A: 402, Part 2, Attachment S9-1, p. 3.

             
 

Note 2:

Overland Exhibit Phase 2A: 404, Vol. 2, Attachment 9-6, p. 6.

             
 

Note 3:

Overland Exhibit Phase 2A: 404, Vol. 2, Attachment 9-6, p. 1.

             
 

Note 4:

Overland Exhibit Phase 2A: 404, Attachment 9-6, p. 2, less Attachment 9-4, p. 3. Column Total of 12,762 = 48,057 (Attachment 9-6, p. 2) - 35,295 (Exhibit 404, Attachment 9-4, p. 3).

          
 

Note 5:

Overland Exhibit Phase 2A: 404, Vol. 2, Attachment 9-4, p. 4.

             
 

Note 6:

Overland Exhibit Phase 2A: 404, Vol. 2, Attachment 9-6, p.1.

             
 

Note 7:

See supporting schedule in Appendix K.

               
                           
                           
                           
 

Appendix J

                           

PACIFIC BELL

INCOME TAX FLOW-THROUGH CORRECTION

YEAR 1999

($000)

   

------- Recorded FCC BASIS --------Deferred (i.e., Normalized) Income Tax Expense

    

Jurisdictional Adjustments

  

Total Intrastate E+F+G+H

Change in Deferred (i.e., Normalized) Income Tax Exp. Caused by Audit Adjustment

Deferred (i.e., Normalized) Income Tax Exp. Net of Audit Adjust.I+J

Increase (Decrease) to Net Operating Income by Removing Deferred (i.e., Normalized) Income Tax Exp.

   

Federal Income Tax

State Income Tax

TotalA+B

Separations Factor

Intrastate C x D

Federal

State

IEMR Adjustments

   

A

B

C

D

E

F

G

H

I

J

K

L

1.

Pension

181,445

32,369

213,814

0.7725

165,178

(60,101)

(13,905)

  

91,172

 

91,172

91,172

2.

SFAS 106

(34,441)

(9,072)

(43,513)

0.7725

(33,615)

2,791

758

 

(30,066)

30,177

111

111

3.

CHCF-B

106,977

28,447

135,424

0.7725

104,619

     

104,619

 

104,619

104,619

4.

Total

253,981

51,744

305,725

 

236,182

(57,310)

(13,147)

0

165,725

30,177

195,902

195,902

 

Reference:

Note 1

Note 2

  

Note 3

  

Note 4

Note 5

Note 6

  

Note 7

   
                           
 

Note 1:

Overland Exhibit Phase 2A: 402, Part 2, Attachment S9-1, p. 4.

             
 

Note 2:

Overland Exhibit Phase 2A: 404, Vol. 2, Attachment 9-6, p. 8.

             
 

Note 3:

Overland Exhibit Phase 2A: 404, Vol. 2, Attachment 9-6, p. 1.

             
 

Note 4:

Overland Exhibit Phase 2A: 404, Attachment 9-6, p. 2, less Attachment 9-4, p. 5. Column Total of (36,472) = 229,618 (Attachment 9-6, p. 2) - 266,094 (Exhibit 404, Attachment 9-4, p. 5).

        
 

Note 5:

Overland Exhibit Phase 2A: 404, Vol. 2, Attachment 9-4, p. 6.

             
 

Note 6:

Overland Exhibit Phase 2A: 404, Vol. 2, Attachment 9-6, p.1.

             
 

Note 7:

See supporting schedule in Appendix K.

               

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