Section 3005

Q34: If a company sells mid-year, the new owners will ultimately only have an audit review done on the financials for the portion of the year they owned the company and not the entire “fiscal year end.” When it comes time to certify that the financials were audited, how should this be handled?
Q36: The Rule (CFR Section 54.313(f)(1)(ii)) tied to Line 3012 requires the, “Number, names, and addresses of community anchor institutions to which the ETC newly began providing access to broadband service in the preceding calendar year.” There is a question of the term “newly began providing access.” Does this include all anchor institutions to which the carrier has made broadband available, regardless of whether or not the institution subscribes to the service? Alternatively, is it just those institutions that are actually subscribing to the broadband service?
Q38: What should we do if our audited financials will not be available by the filing deadline, July 1, 2022?
Q39: Line 3012 – Community Anchor Institutions. What should be done if we do not have any new anchor institutions in the previous calendar year?
Q40: Line 3030: Is Telephone Plant in Service (TPIS) before depreciation, etc. or is that net plant? If a company is providing the RUS form on the balance sheet, would they provide the amount on Line 18 or Line 23?
Q42: Line 3012: What does "newly deployed" mean?
Q43: What documents must privately held rate-of-return carriers that are not RUS borrowers but are audited in the ordinary course of business provide (Lines 3018-3021)?
Q44: For all financial reporting lines (3027-3034), should we report ILEC only numbers or will total company numbers be OK?
Q45: For Line 3034 (Dividends), should cooperatives report patronage capital credits, which they deem comparable to dividends paid for a C-Corp?
Q46: Do you have a specific definition for Anchor Institutions?