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HomeMy WebLinkAboutIDREQ&00.docx SIS ID NO 121175 REQ NO.-- 051 REQUESTS-- Please supply the IPUC Audit Staff with the following information: A. Provide copies of all merit, bonus, awards programs at BRI; Advanced Technology, Bellcore, US WEST Communications Services, US WEST Enhanced Services, US WEST Federal Services, US WEST Inc., US WEST Marketing Resource Group. B. BRI. Explain Acct 610101/949010601 Finance-Accts Payable. Explain Acct 610101/949050601 Finance Fixed Assets. What does Finance Functions at BRI consist of (who, what, where, when, why, how much, projects allocations. C. At Advanced Technologies, explain acct 199990 LT USW tax receivable (who, what, where, when, why, how) Supply entry 12/31/95 10 GL053 and all backup for the $3,444,000. D. At Advanced Technologies, explain acct 199993 LT Rec. USWC for $2,618,444. (who, what, where, when, why, how and how much originally). SIS ID NO 121176 REQ NO.-- 052 REQUESTS-- Please supply the IPUC Audit Staff with the following information: A. What is the Delta Project (who, what, where, how, why, how much exp, RCO. B. Explain Incentive Fee Rev. (who, what, where, how, why, how much exp & rev. C. Copy of JE0661, JE0738 0738 D. What is Denv Fox (who, what, where, when, why, how much exp. & rev) E. Provide NAMP6, position, Job description of products of people that make up payroll in 610101/763563021 RE Plan Cust Proj Boise Main for 1995. F. Provide Person(s) to explain BRI functions, services, accounting & allocations & different locations & offices. SIS ID NO 121177 REQ NO.-- 053 REQUESTS-- Please supply the IPUC Audit Staff with the following information: A. Provide all studies used to determine how aircraft should be charged, how aircraft use companies to commercial use, what cost would have been if commercial flights were used. B. Justify why any cost should be changed to Idaho for company owned aircraft. C. Show how often non-company personnel were transported on company owned aircraft, include wives, relatives, etc. D. How often was aircraft used in transportion of people to company sponsored events, ski, golf, etc., include times used for promotional transporting customers or potential customers, how many times were government (Fed, state, city, county) personnel transported on company aircraft. SIS ID NO 121178 REQ NO.-- 054 REQUESTS-- A. For Adv. Tech. Acct 199998 Other Assets $5,000,000. Please identify all other assets and # amount to total the $5,000,000. B. Adv. Tec. Accts 280101 ($229,107.00 debit) 280102 ($26,698.00 debit) 280103 ($7,030,464.00 debit) 280104 ($819,275.00 debit). Explain how Def taxes end up as a debit. Are these allocated taxes? Explain the allocation. If these are not allocated supply backup for entries in 1995. C. Supply copies of Adv. Tec. Trial Balance Report TRB AL317 for Jan. 1995 and Dec. 1995 (will return on August 15th if I can have by end of day Wednesday, July 31, 1996). SIS ID NO 121179 REQ NO.-- 055 REQUESTS-- Please supply the IPUC Audit Staff with the following information: A. For Advance Technology & for Bellcore. If technology is developed for and paid by US WEST Communications and then sold to an external client, how is the sale recorded and is any of the revenue returned to US WEST Communications? Also, show total sales and the technology and or service sold to external clients. B. If technology is developed by Bellcore and paid for by US WEST Communications, who owns the technology and holds the patent? C. For Advanced Technology and US WEST Inc. and US WEST Direct, please provide a detailed chart showing and explaining the code(s) following the account number. SIS ID NO 121327 REQ NO.-- 056 REQUESTS-- Please supply the IPUC Audit Staff with the following information: A. On AT's transaction journal by account for account 169999-9070400 ACQ clearing Dec 1995 supply copies and backup for 60 FA01000039 $1,141,140.15 010031. Also explain transaction. B. Provide list of service provided to Communication. C. Provide copy of allocation study for billings in each service for product in BRI in 1995 and copy of true ups in 1995. D. Provide copy(s) of ROI calculations used to bill out services & products for all affiliates that bill to Idaho. E. Provide accounts NSEP was allocated to total amount and amount to Idaho Intrastate. SIS ID NO 121328 REQ NO.-- 057 REQUESTS-- Please supply the IPUC Audit Staff with the following information: A. Provide copy of AT's transaction journal by account for 12/01/95 through 12/31/95 pages 9-63 and for 1/1/95 through 1/31/95 pages 8-57. B. Please explain in writing what is in capital assets like 160510 902000 Executive Prog. Director, 160510 9060199 Project Direct Exp-network, 160510 9062299 Project Direct Exp MU team, 180510 9070299 Lab & Sys Proj Direct Exp & 160510 9070400 AT Executive overhead. In specific explain words like expense and overhead. C. Explain what acct 169999 Acq clearing. D. Explain all negative amounts booked in the 16XXXX accts at Dec 1995 show where offsetting debit is located. SIS ID NO 121598 REQ NO.-- 058 REQUESTS-- Please supply the IPUC Audit Staff with the following information: A. For AT provide cost allocation studies for full distributed cost. Provide accounts and seven number code(s) that were direct charged and who charged to and provide direct charges by account and seven number code(s) to Idaho for 1995. B. Copy of USW Inc. Policy "Capital Transaction Authorization Policy". C. Supply all disclosures made for the SEC of the financial implications of the restructures plan for all years. D. Provide copy of the inter-group Decisions Policy adopted by the Board of Directors Oct. 6, 1995. E. Provide portion USWC budget in 1996 that focuses on small customer as compared to large customer. F. Provide revenue expected in 1996 by product line in budget and compare to 1995 revenue by product line. SIS ID NO 121599 REQ NO.-- 059 REQUESTS-- Please supply the IPUC Audit Staff with the following information: Copy of headquarters cost allocation policy. SIS ID NO 121329 REQ NO.-- 060 REQUESTS-- Please supply the IPUC Audit Staff with the following information: A. Copy of memorandum from Diane Pepler-Madsen to Kris Ringsdorf dated Jan. 22, 1996. Subject: 1995 Health care over-accrual (see C&L workpaper 75-30) B. What is the total amount of health care expense charged to Idaho south for 1995? Please show by account. C. Copy of the letter from Towers Perrin dated Feb. 23, 1994 to Mr. Steve Bickley re: SFAS No. 106 curtailment loss on an MR basis (C&L workpaper 77-6) D. Memorandum from Ron Harrris & Mary Davis from Steve Bickley dated August 21, 1995 re: Accounting for the retiree life proposal approved in bargaining. E. Show the adjustment date posted and the account at USWC and Idaho South including the amounts. SIS ID NO 121330 REQ NO.-- 061 REQUESTS-- Please supply the IPUC Audit Staff with the following information: A. How are AT&T volume purchase rebates recorded? What is the total amount recorded in 1995? How much posted to Idaho South? What accounts? B. Copy of C&L workpaper 79-5. (List by name and amount of USWC long-term executive award plan for 1995). C. Copy of memorandum to the file from Janeane Wilson dated Jan. 25, 1996 re: AT&T rebate - 1995 rebate D. How much is the Bellcore dividend for 1995? Explain how the dividend reduces the expenses of Idaho South. SIS ID NO 121600 REQ NO.-- 062 REQUESTS-- Please supply the IPUC Audit Staff with the following information: A. Copy of statements form 1120 for 1994 schedule E compensation of officers. B. Copy of Idaho Form 42 for the USWC stand alone return and for the form 41 as filed. C. Trial balance for U S WEST, Inc. at 12-31-95. D. Copy U S WEST Direct Page 1 of Trail Balance (FICS 33171) 12-1-95 through 12-31-95. E. RE: Account 651112 advertising - FASB. What is FASB? F. Does U S WEST Direct have any bill and collection services provided by any Telco other than USWC? What companies? SIS ID NO 121601 REQ NO.-- 063 REQUESTS-- Please supply the IPUC Audit Staff with the following information: A. Explain the asset transfers to and from Advanced Technology during 1995. (Reference C&L workpapers # 85-7) B. A copy of the Financial Statements (Income & Expenses and Balance sheet) for U S WEST Direct specifically for Idaho. Idaho South or Idaho Total. C. Show billings from U S WEST Inc. to each other company to show the total billings for 1995. D. Show billings from Advanced Technology to each other Company to show the total billings for 1995. E. Show billings from BRI to each other Company to show the total billing for 1995. SIS ID NO 121602 REQ NO.-- 064 REQUESTS-- Please supply the IPUC Audit Staff with the following information: A. A.T. supply copy of 1994 and 1995 RC codes Cost Accounting Manual. B. What are the reorganizations for 1994 and 1995 at A.T. Why was the reorganizations done. Show $ impact in expense in 1995 and where booked and any expected savings. Show employee increased or decreases. C. On USW Inc. Trail Balance for 1995 Total-Selling, Gen and Admin Exp has a neg $2,134,984.51. Please explain why this account is neg and show where the offset is. Can not allocate more than 100% of expenses. D. What was Sourdough Project. Who what where how much. SIS ID NO 121699 REQ NO.-- 065 REQUESTS-- Calculate a theoretical depreciation reserve at December 31, 1995 utilizing the southern Idaho jurisdiction depreciation rates that were agreed to at the three way meeting in March 1996. What would be the reserve deficiency (Statement C presentation) with that theoretical depreciation reserve? SIS ID NO 121700 REQ NO.-- 066 REQUESTS-- Concerning each of the entities-U S WEST, INC., U S WEST ADVANCED TECHNOLOGIES, & U S WEST BUSINESS RESOURCES: A. How much depreciation was recorded in 1995? B. How much depreciation would have been recorded using VG methodology, if ELG methodology had not been used? C. What depreciation rates were used in 1995 to calculate depreciation? Please respond by each specific account. D. What is the overall average depreciation rate for each entity? SIS ID NO 121882 REQ NO.-- 067 REQUESTS-- Please supply the IPUC Audit Staff with the following information: 1) In regard to Request No. 033, please provide a breakdown showing the accounts allocated from and accounts allocated to for USW Inc to Advanced Technologies, BRI, USWC, Strategic Marketing and Management Information Systems Communication Services. Provide by account showing $ amounts. 2) Please provide the same information as 1 for Advanced Technologies. 3) Please provide the same information as 1 for BRI. 4) Please provide the same information as 1 for Communication Services. 5) Please provide the same information as 1 for Management Information Systems. 6) Please provide the same information as 1 for Strategic Marketing. SIS ID NO 122390 REQ NO.-- 068 REQUESTS-- Please supply the IPUC Audit Staff with the following information: A. Detailed Calculation of the average plant in service as shown by Margie Wright in workpapers "Separated Results of Operations - MR Basis state of Idaho - South." B. Detailed explanation of the abbreviations or acronyms used in the flight log reports as a response to audit request 53. C. List of allocation factors used to make the division of Title 61 and Title 62 for each line on Exhibit No. 25 pages ones and two. SIS ID NO 122391 REQ NO.-- 069 REQUESTS-- Please supply the IPUC Audit Staff with the following information: A. Please provide an analysis of all services provided to USW Inc., AT and BRI by Strategic Marketing. Show what service was for, dollar amount and amount direct charged and/or allocated to USWCG and for Idaho by service provided - through USW Inc, AT and BRI. B. Please provide entries and back-up for the entries on Attachment A for BRI. C. Please identify project Joe, project Jane, project Theseus, Project Glade, Project Wilbur II, Project Charger, Project Jeff, Project Glade II, Project MIPS and Decs. supply who, what where, why, how much were booked to and how allocated. SIS ID NO 122392 REQ NO.-- 070 REQUESTS-- Please supply the IPUC Audit Staff with the following information: A. Please provide for review in Denver Sept. 9-13, copies of all legal bills and a description of all legal work performed and/or billed to Inc., BRI, Bellcore, AT and/or USWCG. Show where each item was recorded, the $ amount, and the portion that was allocated (direct charged) to Idaho and the account recorded in Idaho ledgers. B. Provide an analysis of all Inc's management salaries, bonuses, awards, benefits and payroll taxes by category. Show how allocated and amount to Idaho. C. Provide copy of Inc's 1995 budget. D. Provide copy of AT and Bellcore 1995 budget. E. Provide copys of all internal audit reports for 1994 -1995 - 1996. Show informal audit amounts charged to Idaho directly and show amount charged to USWC group and allocation to Idaho for 1995. SIS ID NO 122415 REQ NO.-- 071 REQUESTS-- Please supply the IPUC Audit Staff with the following information: A) Please provide the strategic statements for Inc, USW Media and USWC. B) Please provide an anlysis showing Inc's dividends received from USWC and dividends received from all other affiliates by affiliate for 95. C) Please provide an analysis showing Inc's equity infusions to USWC and equity infusions to affiliate by affiliate for 1995. D) If not contained in (C) above for Inc., show all new business purchased percent $ amount in 1994 and 1995. (i.e. Time Warner, Russia, England, Atlanta Cable prop & George cable. Airtouch, Inc. etc) SIS ID NO 122416 REQ NO.-- 072 REQUESTS-- Please supply the IPUC Audit Staff with the following information: A) USW Inc's account 129978 - Outside legal counsel - please explain the $2,223,022.83 debit balance and provide an analysis of all legal items that make up the $2,223,022.83. Where did the credit for the $2,200,000 go be specific. B) For BRI, AT, Bellcore, Inc, USWCS, and USWC please provide an analysis of all legal contingencies and show what each contingency is for and the $ amount of each item in the contingency. Also provide the probability for each contingency. C) For BRI, AT, Bellcore, Inc and USWC provide an analysis of all other contingency beside legal (i.e. taxes, derivatives, payroll, etc.) Give account debited and credited with $ amounts. SIS ID NO 122417 REQ NO.-- 073 REQUESTS-- Please supply the IPUC Audit Staff with the following information: A) Please break out by USWC account and codes (give name of account and code). Charges from payments to affiliate as shown in response 026 for:Inc.Headquarters $66,757,169 Legal - Direct 19,358,736 MIS 8,275,857 Outside legal 5,394,292 Public Policy 2,678,805 Strategic Marketing 5,808,648BRIProcurement $111,912,913 Flight 8,836,539AT1995 Work Program 60,988,068 Technology Management Service 232,559Bellcore1995 Work Program 90,282,700 Data Base Service Management 1,095,508Accruals(605,895)B) Copy of Reconciliation PICS/PCPR & ACR & Assoc. to the General ledgerby sub recording code at 12-31-95 (2 reports).SIS ID NO 122456REQ NO.--074REQUESTS--Please supply the IPUC Audit Staff with the following information:A) An analysis of the estimated impact on payroll expenses and deferred compensation because of the planned reduction in personnel of 5000, for both USWC and South Idaho.B) A listing detailing the interrogatories requested by the applicable state regulatory agencies in the following cases (dockets):Utah 95-049-05Arizona E-1051-93-183Washington UT-950200 15th Suppl. OrderOregon UT-125SIS ID NO 122457REQ NO.--075REQUESTS--Please supply the IPUC Audit Staff with the following information:A) A detail for U S West Inc., U S West Communications - Total and U SWest Communications - Idaho South by the account and nine digit codes for the following trial balance accounts: 4010, 4020, 4030, 4040, 4050, 4060, 4120, 4130, 4210, 4220, 4230, 4250, 4270, 4310, 4340, 4510, 4550. Please provide this information as of 12/31/94 and 12/31/95.B) A listing of Funded Debt by debt instrument showing date of issuance, amount, to whom payable, interest rates and other terms so that correct balances tie to account 4210.C) A similar listing as in (B) above for obligations under Capital Leases, account 4250.SIS ID NO 122512REQ NO.--076REQUESTS--Please supply the IPUC Audit Staff with the following information:A. Please provide the details of all advertising expense directly charged or allocated to Idaho (i.e. accts 6722, 73602, 6613 etc.)B. Please provide a detail analysis of all items in acct 6728.24, 6728.99, 7370.1.C. Provide a copy of USWC's most recent CE92 report.D. Provide an analysis of compensated absence entries made per FCC dockets 78-196 and 84-469 show beginning amount entries made and when last entry will be made. Show accts affected.E. Provide an analysis of the one-time $1,500 lump sum payments made to occupational employees under their new contracts.SIS ID NO 122513REQ NO.--077REQUESTS--Please supply the IPUC Audit Staff with the following information:A. Please provide a copy of Oregon Staff Request #44-007 & 63-001 inDocket UT 125. If state specific information is provided show Idaho.B. Please provide a copy of Arthur Anderson's Market Comparison of USWC's lease rates to other rates that are available for similar leases.C. Please provide a copy of USWC's Financial Analysis drawn from its "Restructuring Business Case update 7/96 as presented to Oregon.D. Please provide a copy of USWC's Restructuring Business Case update7/96.E. Please provide savings estimates and budgets showing the restructuring and the recently announced 5,000 layoff.SIS ID NO 122515REQ NO.--078REQUESTS--Please supply the IPUC Audit Staff with the following information:A. Please provide an analysis of all non-regulated rent in acct 5280.93. Please show what rent compensation charge gave rise to the non-regulated.B. Was any non regulated rent comp charge removed from the Headquarters, Centralized and Cross Boundary studies. If so, please show an analysis of the amounts and how the amount was determined.C. Please provide a copy of July 29, 1996 "Telephony" article of USWC representative discussing the service problems associated with reengineering.D. Please provide copies of all "confidential Staff exhibits" in Oregon Docket UT 125.SIS ID NO 122580REQ NO.--079REQUESTS--Please supply the IPUC Audit Staff with the following information:A) Can Title 62 services be provided without using Title 61 services? If so, how? If not,what percentage of Title 61 costs are allocated to Title62 revenues? Why not 50%?B) What is the incremental cost of adding a Title 61 new customer to a subdivision already fully served by the company?C) Do the rates of return on rate base and equity have to stay the samenow that the "rules have changed" and competition is to be fostered? Also, since the company is deriving so much revenue from recently deregulated services?SIS ID NO 122581REQ NO.--080REQUESTS--Please supply the IPUC Audit Staff with the following information:A) What are the current lease rates per square foot for Coloradoproperties leased by USWC? How many square feet is USWC currently leasing? What is the current market rate for comparable property in Colorado?B) For USW, Inc. and USWC affiliates that bill for USWC services, is rent included in their overhead costs? If so, please provide a similar analysis for these entities as asked for in A).