Okla. Admin. Code § 165:59-3-31
Each eligible local exchange telecommunications service provider, as defined in 17 O.S. § 139.102 receiving Primary Universal Service funding after December 31, 2022, shall submit financial reports reflecting information for the preceding calendar year by December 31, 2023, and by November 1 of each succeeding year. Such financial reports shall be consistent with the relevant separations process, to include depicting the financial impact of the jurisdictional separations, and shall include information sufficient to allow the Commission to review the company's intrastate regulated earnings for the reported year in a manner consistent with the application of the cost methods set forth in 17 O.S. § 139.106(H) and applicable Commission rules. To the extent an eligible local exchange telecommunications service provider is not required to utilize the separations processes established by federal rules, alternative financial reports demonstrating similar information can be submitted with an explanation as to how such alternative financial reports reflect the required information.
Okla. Admin. Code § 165:59-3-31