Fund Administration

General Helpful Hints (Form 499-A)

The Form 499 Data Collection Staff is available to help you!
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  • Please include your entity's Filer 499 ID (8XXXXX), formerly known as your TRS Company Code, on any document sent to the Form 499 Data Collection Agent. Companies that have not previously filed a Form 499 should enter "NEW FILER" in the space provided for the Filer 499 ID.
  • If there has been a significant decrease in revenue when comparing calendar year 2004 revenue to calendar year 2003 revenue, please explain the reason for that change in a letter attached to your company's April 1, 2005 FCC Form 499-A worksheet.
  • Line 105 - communications carrier type has been modified to allow for up to five selections. Please label as "1" the category that represents your company's PRIMARY business, and then rank, if applicable, up to four other categories in order of relevance. There are two new categories: "All Distance," and "Coaxial Cable." Please refer to page 12 of the worksheet instructions.
  • All reporting affiliates or commonly controlled entities must report the identical holding company name on line 106a and identical IRS employee identification number (IRS EIN) for the holding company on line 106b.
  • Please check Box 605 if you would like to request FCC nondisclosure of the information contained on the Form 499 Telecommunications Reporting Worksheet.
  • If there has been any change in the "Legal Name of Carrier" or Mergers/ Acquisitions since your last filing, please explain that change in a letter attached to the filed worksheet and INCLUDE SUPPORTING LEGAL DOCUMENTATION (i.e. Certificate of Merger, Purchase Agreement, Bill of Sale, Articles of Amendment, etc.) for proper account identification and tracking.
  • If you desire a date-stamped receipt of your FCC Form 499-A filing, please include a self- addressed, STAMPED envelope as well as a photocopy of the form, with your worksheet submission. This request can not be processed without these items. Please note that if you file your 499-A online at form499.universalservice.org, you will receive a USAC confirmation immediately!
  • Forms without officer signatures in ink will be considered incomplete forms and will be returned.
  • Companies that qualify for the Universal Service Fund de minimis exemption are required to file FCC Form 499-A. The only exception is Universal Service Fund de minimis private service providers or shared tenant service providers.
  • Carriers requiring subsequent changes and/or corrections to information initially filed on FCC Form 499-A worksheets should file a revised worksheet and clearly mark the revision indicator on Line 612. The FCC has set the deadline for receiving April 1, 2005 Form 499-A revised worksheets as December 1, 2005.
  • All companies that provide interstate services must fill out page 3, Block 2-C, FCC Registration Information.

REVENUE HELPFUL HINTS

  • Revenue data in Block 3, Lines 303-314 is to report "Revenue from Service Provided for Resale by Other Contributors to Federal Universal Service Mechanisms." Revenue data collected in Block 4, Lines 403-418 is to report "Revenue From All Other Sources (end-user telecom & non-telecom).
  • On December 13, 2002, the FCC adopted new guidelines for reporting interstate/ international percentages for wireless telecommunications revenues. These "safe-harbor" percentages are:

    Cellular and Broadband PCS Service

    28.5%

    Paging Service

    12%

    Analog Specialized Mobile Radio

    1%

    The December 13 Order also introduced an "all-or-nothing rule." The "all-or-nothing" rule requires a telecommunications company to choose either to report actual revenues or to use the safe harbor percentage for all of its affiliated legal entities. The same method must be used by all affiliates.

  • Line 404 is split into two sub-categories: monthly service, local calling, connection charges, vertical features and other local exchange service charges 1) provided at a flat rate that includes interstate toll, and 2) provided without interstate toll included (see pages 20-21 of the instructions).
  • Line 420 subtotal should report actual amounts billed to customers and contributors during January 1 through December 31, 2004 without subtracting uncollectibles or international settlement payments. Do not report negative amounts.
  • The April 2005 499-A is used to report uncollectible/ bad debt expenses:

    Line 421

    Reports the uncollectible/ bad debt expense associated with gross billed revenues.

    Line 422

    Reports the uncollectible/ bad debt expense associated with universal service contribution base billed amounts reported on line 420.

    Line 423

    Reports a net amount that is calculated as Line 420 minus Line 422. Line 423 will be used to true-up a company's universal service fund contributions based upon the November 2003, February 2004, May 2004 and August 2004 499-Q worksheets.

  • Revenues should exclude taxes and any surcharges that are not recorded on the company's books as revenues but which instead are directly remitted to government bodies.
  • Federal tariffed subscriber line charges (SLC) and Federal presubscribed interexchange carrier charges (PICCs) billed to end-users should be reported on Line 405 as 100% interstate.
  • Any charge that is included on a bill in order to recover contributions to state or federal universal service support mechanisms must be reported on Line 403. Charges relating to the federal universal service support mechanisms must be 100% carried over as interstate.
  • Revenue that was included in Line 420 from resellers that are de minimis, or that provide "international only" services, should be reported on Line 511 in order to be excluded from the contribution base for TRS, NANPA and LNP.
  • Lines 503 through 509 ask for percentages, not revenue figures. Lines 503 through 509 column (a) percentages should add to 100% or 0%. Lines 503-509 column (b) should add to 100% or 0%.

 

 


Last modified on 2/12/2008