Notice2026-09211
Information Collection Being Reviewed by the Federal Communications Commission
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
May 8, 2026
Issuing agencies
Federal Communications Commission
Abstract
As part of its continuing effort to reduce paperwork burdens, and as required by the Paperwork Reduction Act (PRA) of 1995, the Federal Communications Commission (FCC or the Commission) invites the general public and other Federal agencies to take this opportunity to comment on the following information collection. Comments are requested concerning: whether the proposed collection of information is necessary for the proper performance of the functions of the Commission, including whether the information shall have practical utility; the accuracy of the Commission's burden estimate; ways to enhance the quality, utility, and clarity of the information collected; ways to minimize the burden of the collection of information on the respondents, including the use of automated collection techniques or other forms of information technology; and ways to further reduce the information collection burden on small business concerns with fewer than 25 employees.
Full Text
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<title>Federal Register, Volume 91 Issue 89 (Friday, May 8, 2026)</title>
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[Federal Register Volume 91, Number 89 (Friday, May 8, 2026)]
[Notices]
[Pages 25359-25360]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-09211]
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FEDERAL COMMUNICATIONS COMMISSION
[OMB 3060-1247; FR ID 345123]
Information Collection Being Reviewed by the Federal
Communications Commission
AGENCY: Federal Communications Commission.
ACTION: Notice; request for comments.
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SUMMARY: As part of its continuing effort to reduce paperwork burdens,
and as required by the Paperwork Reduction Act (PRA) of 1995, the
Federal Communications Commission (FCC or the Commission) invites the
general public and other Federal agencies to take this opportunity to
comment on the following information collection. Comments are requested
concerning: whether the proposed collection of information is necessary
for the proper performance of the functions of the Commission,
including whether the information shall have practical utility; the
accuracy of the Commission's burden estimate; ways to enhance the
quality, utility, and clarity of the information collected; ways to
minimize the burden of the collection of information on the
respondents, including the use of automated collection techniques or
other forms of information technology; and ways to further reduce the
information collection burden on small business concerns with fewer
than 25 employees.
DATES: Written PRA comments should be submitted on or before July 7,
2026. If you anticipate that you will be submitting comments, but find
it difficult to do so within the period of time allowed by this notice,
you should advise the contact listed below as soon as possible.
ADDRESSES: Direct all PRA comments to Nicole Ongele, FCC, via email
<a href="/cdn-cgi/l/email-protection#72222033321411115c151d04"><span class="__cf_email__" data-cfemail="80d0d2c1c0e6e3e3aee7eff6">[email protected]</span></a> and to <a href="/cdn-cgi/l/email-protection#ddb3b4beb2b1b8f3b2b3bab8b1b89dbbbebef3bab2ab"><span class="__cf_email__" data-cfemail="4927202a26252c6726272e2c252c092f2a2a672e263f">[email protected]</span></a>.
FOR FURTHER INFORMATION CONTACT: For additional information about the
[[Page 25360]]
information collection, contact Nicole Ongele, (202) 418-2991.
SUPPLEMENTARY INFORMATION: The FCC may not conduct or sponsor a
collection of information unless it displays a currently valid control
number. No person shall be subject to any penalty for failing to comply
with a collection of information subject to the PRA that does not
display a valid Office of Management and Budget (OMB) control number.
OMB Control Number: 3060-1247.
Title: Part 32 Uniform System of Accounts.
Form Number: N/A.
Type of Review: Extension of a currently approved collection.
Respondents: Business or other for-profit entities.
Number of Respondents and Responses: 854 respondents; 1,696
responses.
Estimated Time per Response: 20-40 hours.
Frequency of Response: On occasion, and annual reporting
requirements; recordkeeping requirements.
Obligation to Respond: Required to obtain or retain benefits.
Statutory authority for this information collection is contained in
sections 10, 201, 219-220, 224, and 403 of the Communications Act of
1934, as amended; 47 U.S.C. 160, 201, 219-220, 224, and 403.
Total Annual Burden: 51,360 hours.
Total Annual Cost: No cost.
Needs and Uses: On February 24, 2017, the Commission released the
Part 32 Order, WC Docket No. 14-130, CC Docket No. 80-286, FCC 17-15,
which minimized the compliance burdens imposed by the Uniform System of
Accounts (USOA) on price cap and rate-of-return telephone companies,
while ensuring that the Commission retains access to the information it
needs to fulfill its regulatory duties. The Commission consolidated
Class A and Class B accounts by eliminating the current classification
of carriers, which divides incumbent LECS into two classes for
accounting purposes based on annual revenues. Carriers subject to Part
32's USOA are now only required to keep Class B accounts.
Pursuant to the Part 32 Order, price cap carriers may elect to use
generally accepted accounting principles (GAAP) for all regulatory
accounting purposes if they: (1) Establish an ``Implementation Rate
Difference'' (IRD) which is the difference between pole attachment
rates calculated under Part 32 and under GAAP as of the last full year
preceding the carrier's initial opting out of Part 32 accounting
requirements; and (2) adjust their annually-computed GAAP-based pole
attachment rates by the IRD for a period of 12 years after the
election. Alternatively, price cap carriers may elect to use GAAP
accounting for all purposes other than those associated with pole
attachment rates and continue to use the Part 32 accounts and
procedures applicable to pole attachment rates for up to 12 years. A
price cap carrier may be required to submit pole attachment accounting
data to the Commission for three years following the effective date of
the rule permitting a price cap carrier to elect GAAP accounting. If a
pole attacher informs the Commission of a suspected problem with pole
attachment rates, the Commission will require the price cap carrier to
file its pole attachment data for the state in question. This
requirement may be extended for an additional three years, if
necessary.
The Commission reduced the accounting requirements for telephone
companies with a continuing obligation to comply with Part 32 in a
number of areas. Telephone companies may: (1) Carry an asset at its
purchase price when it was acquired, even if its value has increased or
declined when it goes into regulated service; (2) reprice an asset at
market value after a merger or acquisition consistent with GAAP; (3)
use GAAP principles to determine Allowance-for-Funds-Used-During
Construction; and (4) employ the GAAP standard of materiality. Rate-of-
return carriers receiving cost-based support must determine materiality
consistent with the general materiality guidelines promulgated by the
Auditing Standards Board. Price cap carriers with a continuing Part 32
accounting obligation must maintain continuing property records
necessary to track substantial assets and investments in an accurate,
auditable manner. The carriers must make such property information
available to the Commission upon request. Carriers subject to Part 32
must continue to comply with the USOA's depreciation procedures and its
rules for cost of removal-and-salvage accounting.
Pursuant to the October 24, 2018 Rate-of-Return Business Data
Services Report and Order, WC Docket No. 17-144, FCC 18-146, rate-of-
return carriers currently receiving model-based or other fixed high-
cost support may voluntarily elect to transition their business
services offerings from rate-of-return to incentive regulation. Thus,
electing carriers that choose to use GAAP instead of the Uniform System
of Accounts are relieved of virtually all of the filing and
recordkeeping requirements of the Uniform System of Accounts, with the
sole exception of the same data provisioning requirements for the
calculation of pole attachment rates as price cap carriers.
Federal Communications Commission.
Marlene Dortch,
Secretary, Office of the Secretary.
[FR Doc. 2026-09211 Filed 5-7-26; 8:45 am]
BILLING CODE 6712-01-P
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