Telephone Company Financial and Operating Report Data Files

This series contains detailed financial and operating information from reports filed by Tier 1 telephone companies. These companies were subject to Federal Communications Commission jurisdiction and had annual operatin g revenues in excess of $100 million.

The reports included the Federal Communications Commission (FCC) Report 43.02, Uniform System of Accounts (USOA) Report; FCC Report 43.03, Joint Cost Report; FCC Report 43.04, Access Report; and (4) FCC Report 495B, Actual Usage of Investment Report. The files include data on the operating results of the carriers' total activities for every account in the Uniform System of Accounts including salaries and wages, rents, and benefits; study area level data for regulated and non-regulated operations for those accounts that are related to a carrier's revenue requirement; the results of the jurisdictional separations and access charge procedures; and investment and usage data for those cost categories that are allocated on the basis of a forward looking investment allocator.