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1 Tools for Telecom Management Presented by: Vince Wiemer, CPA
2 Management Tools Alexicon is a full-service management consulting firm Financial consulting Business development Regulatory Compliance We have many products to help managers make decisions
3 Products Septre Settlement guidance Circuit Master A+LEC Valuations and Goodwill Impairment testing Cost vs. Average Schedule analysis Capital expenditure forecasting Accounting Services Cost allocation manuals Accounting manuals uas and analysis ayss Business segment & demand reporting
4 Products (cont d) Custom Analysis Business development Tariffs Vertical Feature Packages Long Distance analysis Trunking capacity Rate development Calling pattern analysis Calling scope analysis
5 Septre Alexicon s separations software There are two main pages in your cost study that will help make decisions: Rate Base summary by jurisdiction i Operating Expense summary by jurisdiction These pages will show you how much of a given plant or expense account is allocated to interstate and to local We are adding a USF break-out from local to help clarify HCL effects
6 The Septre Advantage Produces results for all jurisdictions (a) (b) (d) (e) (f) (g) (h) Line Account/Category Company Total Interstate State InterLATA State IntraLATA Local 1 2 Rate Base $ 80,715,061 $ 30,840,689 $ 4,400,481 $ 3,923,170 $ 41,550,723 3 Rate of Return 10.48% 11.25% 10.00% 10.00% 10.00% 4 Return on Rate Base $ 8,457,015 $ 3,469,577 $ 440,048 $ 392,317 $ 4,155, Operating Investment Tax Credits 265,000 93,894 23,277 18, ,820 7 Excess Deferred Tax Amortization Environmental Tax Allowance for Funds Used During Construction Net Return on Rate Base $ 8,722,015 $ 3,563,472 $ 463,325 $ 410,326 $ 4,284, Return on Rate Base 8,457,015 3,469, , ,317 4,155, Operating Expenses 61,931,707 22,818,823 7,722,354 3,790,564 27,599, Federal Income Taxes 4,759,396 1,936, , ,701 2,334, State Income Taxes 1,033, ,828 54,017 48, , Revenue Requirement $ 76,181,663 $ 28,648,449 $ 8,476,195 $ 4,459,712 $ 34,597, % % % % %
7 The Septre Advantage High Cost Loop and Local Switching Support calculations are included Corporate CALCULATION OF Operations PROJECTED USF SETTLEMENTS Expense limit FACTORS: A (COE Category 3) / (COE + CWF + IOT) B (COE Category 3) / (Total TPIS) $ C (COE III. INVESTMENT, Category 3) EXPENSE / (Total & TAX COE) (Regulated) % TO % NET PLANT BRACKET INVESTMENT D LESSER (LS Alloc OF STUDY Big 3 AREA Exp) COST / (Big OR 3150% Expense) OF AVERAGE $ E 115% (COE OF NATIONWIDE Category 3) AVERAGE / (COE Switching) $ Section Line Acct Description Source Year Ended 12/31/2003 II. W ORKING LOOPS 060 Total Loops (Cat 1.1,1.2 & 1.3) USF (9) $ 81, Cat.1.3 (Excl. Cat 1.3 TW X USF (10) 79, Reserved 0 STUDY AREA USF COST PER LOOP ESTIMATED NATIONWIDE AVERAGE COST PER LOOP Total Telecommunications Plant in Svc. B (138) 239,372, S1220 Material and Supplies for Ratebase B (16) 2,189, Total Accum. Depr. - TPIS B (148) 148,828, $ 3410 Accum. Amort. - Tangible Assets B (152:153) 275, Reserved Reserved $ Total Net Noncurrent Deferred Operating Taxes B (213) 13,770,133 $ 220 NET PLANT INVESTMENT (SUM ) 78,687,544 BRACKET AMOUNT PERCENTAGE OF BRACKET RECOVERABLE 65.00% Current Year Investment (244,726) Prior Year Investment $ 128,839 OVER 150% BRACKET GREATER OF STUDY AREA COST OR 150% OF AVERAGE $ % OF NATIONWIDE AVERAGE BRACKET AMOUNT - PERCENTAGE OF BRACKET RECOVERABLE 75.00% 2. SELECTED PLANT ACCOUNTS $ Average Net Investment $ (57,943) Central Office Switching $ B (68) 40,095, Operator Systems B (70) Return on Investment 1,357,536 $ (6,519) Circuit Equipment B (75) 67,995,128 $ TOTAL CENTRAL OFFICE EQUIPMENT (SUM ) 109,448,661 Federal Taxable Income $ (53,308) Federal Income Tax Requirement (18,658) Expenses and Other Taxes 969,037 Local Switching Revenue Requirement 943, Local Switching ACCUM DEPR - Factor CENTRAL OFFICE EQUIPMENT (SUM ) 79,886, Local Switching Support (actual) $ $ 452,005 TOTAL HIGH COST LOOP SUPPORT PER LOOP $ TOTAL LOOPS 250 COE 4.13 Circuit Equipment - Category 4.13 B (84) 32,793,512 79,908 $ Total Cable & W ire Facilities B (127) TOTAL GROSS HCL SUPPORT $1,510,021 94,716,535 $ USF PHASE IN PERCENTAGE % Accum. Depr. - C.O.E. Switching B (143) 40,095,996 ADJUSTMENT PERCENTAGE ( Accum. PER Depr. SECTION - C.O.E Operator Systems (e) ) B (144) % 344,366 $ TOTAL ANNUAL HCL 270 SUPPORT Accum. Depr. - C.O.E. Transmission B (145) $ 1,501,459 39,446,509 MONTHLY HIGH COST LOOP SUPPORT AMOUNT 125, Accum. Depr. - Cable and W ire Facilities B (147) 45,368,950
8 The Septre Advantage Performs MAG allocations: Line Port Shift allocation TIC Revenue allocation Schedule: NECA COMMONLINE SWITCHEDACCESS SPECIAL ( a ) ( b ) ( e ) ( f ) ( g ) ( h ) ( i ) ( j ) ( k ) ( l ) ( m ) Line Account/Category Interstate Carrier Common Line Base Factor Portion Eq Acc Local Switching Information Tandem Switching Other Transport Spcl Acc 43 LINEPORTSHIFTCALCULATION: 44 Revenue Requirement (before MAG) $ 2,607,957 $ 66 $ 888,679 $ - $ 640,305 $ 208 $ 359,379 $ - $ 655, Local Switching Support $ (452,005) 46 Net Local Switching Revenue Reqmt $ 188, Basis of Adjustment Default 48 LinePort Shift Adjustment $ - $ 56,490 $ (56490) (56,490) 49 Revenue Reqmt after Line Port Shift Adj $ 2,607,957 $ 66 $ 945,169 $ - $ 583,815 $ 208 $ 359,379 $ - $ 655, TIC Revenues (greater of TIC or Rev Reqmt) $ - 52 Revenue Requirement Less TIC Revenues $ 2,543,927 $ 66 $ 888,679 $ - $ 640,305 $ 208 $ 359,379 $ - $ 655, Percentage Ditib Distribution ti % 0000% % 0026% % % 0000% % % 0082% % 1269% % 0000% % 54 TIC Revenue Allocation $ - $ - $ - $ - $ - $ - $ - $ - $ - 55 Net Allocation of TIC Revenues $ - $ - $ - $ - $ - $ - $ - $ - $ Revenue Requirement $ 2,607,957 $ 66 $ 945,169 $ - $ 583,815 $ 208 $ 359,379 $ - $ 655,291
9 For more information regarding this subject matter, or to schedule a training session, please contact Alexicon at
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