Legislative and Regulatory Actions Needed to Deal with a Changing Domestic Telecommunications Industry: Report to the Congress
U.S. General Accounting Office, 1981 - 219 halaman
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accounting action activities addition allocation allow analysis APPENDIX applied approach appropriate arrangements assigned AT&T audit authority basic basis believe Bureau capital chapter charges Chief Commission common carriers companies competitive Computer continue cost court cross-subsidy customers decision depreciation depreciation rates determine direct discussed Division Docket domestic dominant economic effect enhanced entry equipment established example exchange existing expenses facilities FCC's firm firm's fully further implementation incentives increase industry initial interim interstate investment involved issues Manual method monopoly needs noted offerings officials operating percent plant potential present private line problems procedures proceeding proposed questions rate base rate of return reasonable recommend record regard regulation regulatory remaining reserve responsibilities result revision separate subsidiary serv share specialized staff structure studies tariff telecommunications telephone terminal tion transmission USOA utility
Halaman 1 - For the purpose of regulating interstate and foreign commerce in communication by wire and radio so as to make available, so far as possible, to all the people of the United States a rapid, efficient, Nation-wide, and world-wide wire and radio communication service with adequate facilities at reasonable charges...
Halaman xiv - Group plan," as applied to depreciation accounting, means the plan under which depreciation charges are accrued upon the basis of the original cost of all property Included in each depreciable plant account, using the average service life thereof properly weighted, and upon the retirement of any depreciable property its full service value Is charged to the depreciation reserve whether or not the particular item has attained the average service life. (q> "Investment advances...
Halaman 165 - It shall be unlawful for any common carrier to make any unjust or unreasonable discrimination in charges, practices, classifications, regulations, facilities, or services for or in connection with like communication service, directly or indirectly, by any means or device...
Halaman 75 - ... authority to inquire into the management of the business of all common carriers subject to the provisions of this Act, and shall keep itself informed as to the manner and method in which the same is conducted, and shall have the right to obtain from such common carriers full and complete information necessary to enable the Commission to perform the duties and carry out the objects for which it was created...
Halaman 181 - Phone case, rules that customs have a right to use the telecommunications system in ways which are privately beneficial without being publicly detrimental . 1968 FCC issues Carterfone decision, finding some AT&T Tariff restrictions on customer use of terminal equipment to be unlawful.
Halaman 135 - TELEPHONE PLANT ACCOUNTS Organization. Franchises. Patent rights. Land. Buildings. Central office equipment. Station apparatus. Station connections. Large private branch exchanges. Pole lines. Aerial cable. Underground cable. Buried cable. Submarine cable. Aerial wire. Underground conduit. Furniture and office equipment.
Halaman 101 - The communications common carriers are rapidly becoming equipped to enter into the "data processing" field. Common carriers, as part of the natural evolution of the developing communications art, are making increased use of computers for their conventional services to perform message and circuit switching functions. These computers can likewise be programmed to perform data processing functions.
Halaman 138 - the Commission shall, as soon as practicable, prescribe . the classes of property for which depreciation charges may be properly included under operating expenses.
Halaman 133 - ... plant in the course of service from causes which are known to be in current operation and against which the utility is not protected by insurance. Among the causes to be given consideration are wear and tear, decay, action of the elements, inadequacy, obsolescence, changes in the art, changes in demand and requirements of public authorities.