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Glossary of Terms

Glossary of Terms

Use this USAC Glossary to find commonly-used terms and definitions. Click the ‘Terms’ column heading to sort the table alphabetically or use the search bar to filter results.

Download the full USAC Glossary of Terms or select a program-specific glossary below:

E-Rate Glossary of Terms

Rural Health Care Glossary of Terms

Lifeline Glossary of Terms

High Cost Glossary of Terms

Service Providers/USF Contributor Glossary of Terms

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Terms
Program
 Definitions
FCC Form 498 General Contact E-Rate, Rural Health Care, High Cost, Service Providers

See General Contact.
FCC Form 499 Company Officer Service Providers

See 499 Company Officer.
FCC Form 499 Delegated Users Service Providers

See Authorized Users.
FCC Form 499 Estimation Factor Service Providers

A percentage value provided in the FCC Form 499-A and FCC Form 499-Q instructions that helps filers calculate possible future thresholds of contribution requirements and determine whether they are likely to be eligible for a de minimis exception.
FCC Form 499 Preparer Service Providers

See Preparer.
FCC Form 499‑A (Annual Telecommunications Reporting Worksheet Form) Service Providers

An FCC form, also known as the Telecommunications Reporting Worksheet, that telecommunications services and/or Voice over Internet Protocol (VoIP) carriers must file annually with USAC to report their gross billed revenues. All intrastate, interstate, and international providers of telecommunications (including VoIP providers) within the United States, with limited exceptions, are legally obligated to file the FCC Forms 499 by Apr. 1 of each year.
FCC Form 499‑Q (Quarterly Telecommunications Reporting Worksheet Form) Service Providers

An FCC form that non-de minimis telecommunications companies are required to submit quarterly to USAC to calculate their USF contributions. The forms are due to USAC on Feb. 1, May 1, Aug. 1, and Nov. 1 of each year.
FCC Form 500 (Funding Commitment Adjustment Request Form) E-Rate

An FCC form that E-Rate program applicants file to submit changes to funding requests after USAC has issued commitments for those requests, including: adjusting the funding year service start date, adjusting the contract expiration date, cancelling an FRN, reducing an FRN, or requesting a service delivery extension.
FCC Form 555 (Annual Lifeline Eligible Telecommunications Carrier Certification Form) Lifeline

An annual certification that all Lifeline service providers complete to report the results of the annual subscriber recertification process and de-enrollments. All ETCs that have a SAC assignment from USAC must file an FCC Form 555 with USAC, the FCC, and relevant state and Tribal governments.
FCC Registration Number (FCC RN) E-Rate, Rural Health Care, High Cost, Service Providers

A 10-digit number assigned by the FCC to a business or individual that registers with the commission. It is associated with an entity’s Taxpayer Identification Number (TIN) and is required before filing FCC Forms 499-A/Q. Originally called CORES ID.
Federal Communications Commission (FCC) E-Rate, Rural Health Care, Lifeline, High Cost, Service Providers

An independent agency of the U.S. government established in 1934. The FCC is charged with regulating interstate and international communications by radio, television, wire, satellite, and cable in all U.S. states and territories. In 1997, the FCC designated USAC to be the independent not-for-profit corporation to administer the universal service fund, in accordance with its rules. The Commission oversees USAC’s administration of the USF.
Federal Financial Management Improvement Act 1996 (FFMIA) High Cost, Service Providers

A law defining the financial operations and reporting requirements for government entities, including USAC.
Federal Generally Accepted Accounting Principles (Federal GAAP) High Cost, Service Providers

Accounting standards issued by the Governmental Accounting Standards Board (GASB) and applicable to all U.S. government agencies. USAC, while legally organized as a not-for-profit organization, operates under the authorization and oversight of the FCC and must comply with these standards.
Final Reviewer (FR) Rural Health Care

The RHC staffer who conducts a second review of RHC program applications to confirm that the initial review complies with all program requirements. The FR checks each step of the initial review process to verify that the initial reviewer followed the correct procedures, asked the appropriate questions, and received complete answers. If the FR has any concerns, they will return the application to the initial reviewer for follow-up. See also Initial Reviewer.
Freedom of Information Act (FOIA) High Cost, Service Providers

The federal statute that requires U.S. government, state, and other public authorities to disclose previously unreleased or uncirculated information and documents upon request. As an agent of the FCC, USAC is required to respond to FOIA requests. Further information regarding FOIAs, including how to file a request, may be obtained from the FCC’s FOIA page.
FSCS Codes E-Rate

An identifying code for public libraries issued by the Federal State Cooperative System (FSCS), a cooperative program between the federal government and the states. FSCS data on public libraries is received from the Institute of Museum and Library Services (IMLS).
Funding Commitment Decision Letter (FCDL) E-Rate

A letter sent to E-Rate program applicants and service providers that details USAC’s funding decisions. FCDLs are issued in EPC after USAC completes its PIA review. See also Program Integrity Assurance.
Funding Commitment Letter (FCL) Rural Health Care

A letter USAC sends to RHC program applicants and service providers estimating the USF support amount for the funding year based all of the information in an approved FCC Form 462 or 466.
Funding Request Number (FRN) E-Rate, Rural Health Care

A unique identifier that USAC assigns to funding requests in completed FCC Form 462 (RHC program), FCC Form 466 (RHC program), and FCC Form 471 (E-Rate program) applications.
Funding Year (FY) E-Rate, Rural Health Care

The time period during which universal service program support is provided. At USAC, funding years begin on July 1 and end on June 30 of the following calendar year: e.g., FY2026 begins July 1, 2026 and ends June 30, 2027.
General Contact E-Rate, High Cost, Service Providers

The service provider or applicant employee responsible for filling out the FCC Form 498. The General Contact has a unique level of permission in USAC’s E-File system, with the ability to submit forms, modify data, and add or remove authorized users.
General Financial Contact E-Rate

A person who is authorized by an E-Rate applicant to retrieve information on the FCC Form 498 and obtain access to EPC. They may complete, but not certify, updates to the FCC Form 498.
Generally Accepted Accounting Principles (GAAP) High Cost, Service Providers

Uniform minimum standards of and guidelines for financial accounting and reporting in the U.S., issued by the Financial Accounting Standards Board (FASB).
Generally Accepted Auditing Standards (GAAS) High Cost, Service Providers

Standards against which audits are performed for non-public companies in the U.S. GAAS are promulgated by the Auditing Standards Board (ASB) of the American Institute of Certified Public Accountants (AICPA).
Generally Accepted Government Auditing Standards (GAGAS) High Cost, Service Providers

Standards for performance and financial audits of U.S. government agencies, developed by the GAO. GAGAS apply to audits of both the USF and universal support recipients.
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