Section 407-210-1 - Accounting SystemsA. Except as provided in B, C and D, below, and in sections 4, 5 and 6, every telephone utility as defined in 35-A M.R.S.A. §102 shall maintain its books of account according to the manner and form prescribed by the Federal Communications Commission (FCC) Part 32 Uniform System of Accounts for Telecommunications Companies (USOA) 47 C.F.R. 32, adopted May 1, 1986; provided that each telephone utility shall adhere to the system of accounts specified for Class A companies as modified by the accounting conventions and procedures contained in Section 8 of this Rule; and each telephone utility shall comply with all of the other applicable requirements of section 8, unless waived pursuant to section 6. B. Any telephone utility which has total intrastate revenues under $10 million dollars may, at its option, maintain its books of accounts according to the FCC Part 32 USOA for Class B companies; provided that each such utility shall maintain its Telecommunications Plant In Service detail accounts and corresponding accumulated depreciation subsidiary records according to the Class A system.C. Every Radio Common Carrier, As defined in Chapter 24 of the Commission's Rules and Regulations, shall maintain its books of account in the manner prescribed in the Uniform System of Accounts for Radio Common Carriers, July 1987, as promulgated by the National Association of Regulatory Utility Commissioner.D. Every Cellular Service provider, as defined in Chapter 24 of the Commission's Rules and Regulations, shall maintain its books of account in the manner prescribed in the Uniform System of Accounts for prescribed in the Uniform System of Accounts for Cellular Communications Licensees, July 1985, as promulgated by the National Association of Regulatory Utility Commissioners. All cellular providers who have implemented the 1987 RCC USOA prior to the effective date of this revision may continue to use the July 1987 RCC USOA as promulgated by NARUC.E. Every telephone utility which uses a cost of service methodology for either interstate or intrastate toll revenue settlements must use the accounting system prescribed in paragraphs A and B effective January 1, 1988. Any telephone utility which does not use a cost of service methodology for either interstate or intrastate toll revenue settlements must use the accounting system prescribed in paragraphs A and B on or before January 1, 1990.
65- 407 C.M.R. ch. 210, § 1