N.H. Admin. Code § Puc 412.01

Current through Register No. 45, November 7, 2024

Section Puc 412.01 - Form ILEC-1 Annual Report

The "Annual Report" required by Puc 411.08 shall include:

(a) Utility filing information;

(b) Contact information for the person responsible for the information on the form;

(c) The calendar year that is the subject of the report;

(d) The following schedules of information:

(1) A complete history of the ILEC, on Schedule A-1, General Information, dated 02/2014;

(2) A description of service territory and exchanges on Schedule A-5, List of Exchanges Served Directly, including:

a. List of towns served; and

b. Number of customers;

(3) Important changes during the year on Schedule A-8, Important Changes During the Year, dated 02/2014; and

(4) Financial disclosure on Schedule A-9, Financial Disclosure Reporting, that includes:

a. Data necessary to prevent the information from being misleading, such as:

1. Extraordinary or material, unusual, or infrequently occurring items;

2. Significant principles or practices from those used in the prior year; and

3. The acquisition or disposition of significant operation, assets, or liabilities;

b. Uncertainties that could affect the fairness of the information, including significant changes in the status of loss contingencies since the prior year; and

c. If revenues, costs, or expenses are accrued or deferred in a manner different from that of the prior year, the method used and the amount of such accruals or deferrals;

(e) The following financial schedules:

(1) The balance sheet at year end on Schedule F-10, Balance Sheet, showing assets, liabilities, and stockholders' equity; and

(2) An income statement on Schedule F-11, Income Statement, showing changes over the prior year;

(f) The following schedules supporting balance sheet information:

(1) Basis of charges for depreciation on Schedule B-14B, Basis of Charges for Depreciation, for all subclass accounts for which a depreciation rate is determined, including:

a. Whether the depreciation rate is based on whole life or remaining life;

b. Asset life in years;

c. Net salvage as a percentage of original cost;

d. Accumulated depreciation as a percentage of original cost;

e. Prescribed depreciation rate; and

f. Ratio of depreciation charges to average monthly book cost;

(2) A statement of cash flows on Schedule B-16, Statement of Cash Flows, showing:

a. Cash flows from operating activities;

b. Cash flows from financing activities;

c. Cash flows from investing activities;

d. Net increase or decrease in cash; and

e. Cash at beginning and end of calendar year;

(g) The following income schedules:

(1) Operating revenues on Schedule I-34, Operating Revenues, showing by account:

a. Local network revenues;

b. Network access services revenues;

c. Long-distance network services revenues;

d. Miscellaneous revenues;

e. Uncollectible revenues; and

f. Difference in revenue in comparison to preceding year;

(2) Explanations for changes in operating revenues, by account, on Schedule I-34A, Increase or Decrease in Operating Revenues, when:

a. The account has a balance over $10,000; and

b. The percentage change from the prior year is equal to or greater than 10%;

(3) Operating expenses on Schedule I-35, Operating Expenses, showing current year balances and the change from the prior year, by account, for:

a. Plant specific operations;

b. Plant nonspecific operations;

c. Customer operations; and

d. Corporate operations;

(4) Explanations for changes in operating expense, by account, on Schedule I-35A, Increase or Decrease in Operating Expenses, when:

a. The account has a balance over $10,000; and

b. The percentage change from the prior year is equal to or greater than 10%;

(5) Expenses attributable to formal regulatory cases before federal, state, and other regulatory commissions on Schedule I-39, Special Expenses Attributable to Formal Regulatory Cases, including:

a. A complete description of the regulation, hearing or case;

b. Special assessments by regulatory commissions;

c. Fees, retainers, and other billed items; and

d. Incremental payroll costs and directly associated expenses, exclusive of c above;

(h) The following plant and equipment schedules:

(1) Statistics for the count of switches and number access lines on Schedule S 1, Switches and Access Lines in Service, providing data for the following:

a. Switches, showing:

1. The following switch classifications:

(i) Central office switch; and

(ii) Primary switch;

2. For each classification in 1 above, the number of switches at year end classified as:

(i) Electronic;

(ii) Digital; or

(iii) Main access lines, further broken down as:

i. Analog; or

ii. Digital; and

3. The exchange served by each central office switch; and

b. Access lines, showing:

1. The following customer type categories:

(i) Residential;

(ii) Business; and

(iii) Other;

2. For each customer type in 1. above, the number of lines at year end for the following line types:

(i) Analog; and

(ii) Digital;

(2) Statistics on outside plant related to distribution and feeder on Schedule S-2, Outside Plant Statistics - Distribution and Feeder, showing year end amounts for:

a. Miles of aerial wire;

b. Miles of cable, broken down by:

1. The following cable classifications:

(i) Aerial;

(ii) Underground;

(iii) Buried;

(iv) Submarine; and

(v) Distribution or feeder;

2. For each classification in b.1.(i) through (iv) above, a further breakdown into the following cable types:

(i) Copper; and

(ii) Fiber; and

3. For distribution or feeder cable in b.1.(v) above, a further breakdown into the following cable types:

(i) Copper;

(ii) Fiber lit sheath; and

(iii) Fiber deployed sheath;

c. Number of poles; and

d. Miles of underground conduit, showing:

1. Trench miles; and

2. Duct miles;

(3) Statistics for outside plant related to for interoffice on Schedule S-3, Outside Plant Statistics - Interoffice, showing year end amounts for:

a. Miles of aerial wire;

b. Miles of cable, broken down by:

1. The following cable classifications:

(i) Aerial;

(ii) Underground;

(iii) Buried;

(iv) Submarine; and

(v) Distribution or feeder;

2. For each classification in b.1.(i) though (iv) above, a further breakdown into the following cable types:

(i) Copper; and

(ii) Fiber; and

3. For distribution or feeder cable in b.1.(v) above, a further breakdown into the following cable types:

(i) Copper;

(ii) Fiber lit sheath; and

(iii) Fiber deployed sheath;

c. Number of poles; and

d. Miles of underground conduit, showing:

1. Trench miles; and

2. Duct miles; and

(i) Certification of all of the information submitted on or with the report, containing:

(1) A notary seal that has been made:

a. Under oath;

b. By the company's president or chief officer; and

c. By the company's treasurer or other officer in charge of accounts;

(2) Attestations, by each person, referred to in (1)b. and (1)c. above, that the information contained in the annual report:

a. Has been prepared under my direction;

b. The information has been carefully examined and reviewed by me;

c. Is accurate to the best of my knowledge; and

d. Provides an accurate statement of the position of the company;

(3) Signatures of each individual, referred to in (1)b. and (1)c. above; and

(4) Printed names and titles of the individuals in (3) above.

N.H. Admin. Code § Puc 412.01

#8348, eff 5-10-05 (See Revision Note at chapter heading for Puc 400)

Ss by #10542, eff 3/12/2014 (See Revision Note #2 at chapter heading for Puc 400).