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Glossary of Terms

Glossary of Terms

Use this Service Providers/USF Contributor 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 Service Providers/USF Contributor Glossary of Terms or view the comprehensive USAC Glossary.

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Terms
Program
 Definitions
Estimation Factor Service Providers

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

A percentage value applied to revenue of FCC Forms 499-A/Q filers to prevent their being assessed universal service fees on pass-through charges that they bill to their customers. The FCC sets this value quarterly. Visit USAC’s Contribution Factors page to see the current circularity factor.
FCC Contribution Factor Service Providers

A percentage value applied to revenue of FCC Forms 499-A/Q filers that indicates what portion of their interstate and international end-user revenue they must contribute to the USF. The FCC sets this value quarterly. Visit USAC’s Contribution Factors page to see the current contribution factor.
FCC Form 498 E-Rate, Rural Health Care, High Cost, Service Providers

The FCC form that telecommunications service providers must submit to participate in any of the universal service programs. The form collects contact, remittance, and payment information. Upon completion, the service provider is assigned a nine-digit unique identifier referred to as a 498 ID/Service Provider Identification Number (SPIN). Note: Applicants to the E-Rate program who choose the FCC Form 472 (Billed Entity Applicant Reimbursement (BEAR) Form) payment method must also have filed the FCC Form 498.
FCC Form 498 Company Officer E-Rate, Rural Health Care, High Cost, Service Providers

See 498 Company Officer.
FCC Form 498 Delegated Users E-Rate, Rural Health Care, High Cost, Service Providers

See Authorized Users.
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 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.
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.
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.
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.
Government Accountability Office (GAO) E-Rate, High Cost, Service Providers

An independent, nonpartisan government agency within the legislative branch that reports on the programs and expenditures of the federal government. As the supreme audit authority of the government, it studies how taxpayer dollars are spent, evaluates program outcomes, audits expenditures, and issues legal opinions.
Improper Payment E-Rate, Rural Health Care, Lifeline, High Cost, Service Providers

Any payment that should not have been made, or that was made in an incorrect amount under statutory, contractual, administrative, or other legally applicable requirements. Improper payments are subject to IPIA and IPERA rules. USAC calculates estimates of improper payment rates via the PQA program and provides this information to the FCC.
Improper Payments Elimination and Recovery Act (IPERA) High Cost, Service Providers

A law passed in 2010 to amend IPIA and enhance the federal government’s practices for measuring and recovering improper payments.
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