20230620Technical Hearing Attachment 1.pdf

Attachment 1
Gross Intrastate OperatingRevenues Definition and Examples
Definition:
Intrastate Revenues are revenues derived whollyfrom activities within the state of Idaho.
The followingare exarnples of accounts that have offsets that affect Gross Intrastate OperatingRevenues:
Revenue accounts that show income offset by expenses shall be shown net of expenses.E.g.:pay station revenues that have pay station expenses would only include the totalrevenuesreceivedasgrossintrastaterevenue.
Un-collectible accounts:
These accounts with debit balances shall not offset revenues from other sources.
Gross Intrastate Operating Revenues include:
Revenues f Pom Title 6 I &62 activities:
E.g.:Local service,customer callng features,long distance,WATS,private lineandcallsforservicetoinstallequipmentoutsideofacustomer's premise areincluded;Servicing or installing customer premise equipment (CPE)for acustomerisexcluded.
Revenues from dividends and interestffom ratepayer-funded instruments -E.g.:Ratepayer funded interest on RTFC and RUS loans.Any interest ordividendsgeneratedfromthesesourcesmustbeincluded.Revenues /kom UniversalService Funds -
E.g.:Funds paid to utilities by the Idaho USF are intrastate revenue as are thefederalUSFfundsthataredistributedbyNECA.Revenues fi·om services providedto towers usedfor communications.Revenues /Pom directorv services -
E.g.:Amounts received by an operating company for supplyingdata used intelephonebooks.If an operating company publishes a telephone book,revenuesfromthealphabeticalandclassifiedsectionsareincluded.Revenues ffom USOA accounts that have a source in the regulated activities of theoperatingcompany:
E.g.:returns from non-regulated use of regulated assets are included.
Gross Intrastate Operating Revenues exclude:
Revenues frorn cellular services.
Network Access Services Revenues that come from interstate operations.Non-regulated income.E.g.:cable TV services.
PLEASE NOTE:This list of examples may not be applicable to every company and it is notexhaustive.However,when used,it will improve uniformity in the Gross Intrastate OperatingRevenuereportedbytelephonecorporationstotheCommission.