CRTC Telecommunications Industry Data Collection
Frequently asked Questions - 2006
Financial Forms (1XX)
FAQ Index
Form 1XX - Financial Forms
-
If I am unable to provide the details requested, can I enter the data on another line such as “Other”?
Form 101 – Income Statement
-
Why is the income statement (Form 101) divided into Canadian and Non-Canadian operations?
- What qualifies as non-telecommunications revenues?
- Where should settlement revenues be reported?
Form 104 – Fixed Assets and Capital Expenditures
-
When providing capital expenditures, where do items such as computers and software belong?
- Where should expenditures for vehicles, building leases, PCs, and similar items be classified?
- When completing the capital expenditure form, where should I report capital expenditures on station connection and station apparatus?
- Where do I report support structures such as poles, conduits, etc?
- What are considered Canadian capital expenditures?
- Where do I report non-Canadian capital expenditures?
Form 105 – Operating Revenues (Business S/M/L/VL)
- Form 105 refers to business accounts. What is a business account?
- We don't know which of our accounts are residential and which are business accounts, so we can't break out the business accounts for this form.
- What do you mean by "Long Distance Accounts"?
Form 106 – Intercarrier Expenses
- Is it possible to report different “Intercarrier Expense” amounts in different modules?
- What do you mean by "Intercarrier Expenses"?
- Do "Intercarrier Expenses" include services bought from non-Canadian service providers, too?
top
Forms 1XX – Financial Forms
If I am unable to provide the details requested, can
I enter the data on another line such as “Other”?
No, if you are unable to provide the details requested, please
use estimates. If you are still unsure as to what to do, please
contact us via phone at 819-997-4597 or via e-mail at telinfo@CRTC.gc.ca.
top
Form 101 – Income Statement
Why is the income statement (Form 101) divided into Canadian and Non-Canadian operations?
The income statement (Form 101) must match your audited financial statements. A company's financial statements could include both Canadian and non-Canadian operations. Information gathered in Form 101 is used for contribution purposes and telecom fees, as well as the monitoring of telecommunications services in Canada. The latter two, however are interested in your Canadian operations only. As the income statement is requested on a non-consolidated basis only, for most companies, non-Canadian operations should be immaterial and need not be split from the total.
What qualifies as non-telecommunications revenues?
Non-telecommunications revenues are revenues a company earns through the provision of non-telecommunications services. For example, some companies in addition to telecommunications services also provide a large range of services unrelated to telecommunications such as rental of floor space, broadcasting activities, fleet rental, etc. These revenues are to be identified in Form 101. These revenues must be reported as they are an integral part of the income statement.
Where should settlement revenues be reported?
Settlement revenues should be included in gross operating revenue, offset by an operating expense. On the revenue side, the grossed-up figure should be assigned to the appropriate market segment. On the expense side, the offsetting expense figure should generally be assigned to Intercarrier Expenses.
top
Form 104 – Fixed Assets and Capital Expenditures
Why are fixed assets divided into Canadian and Other Operations assets?
The fixed assets reported must match your audited financial statements which would include both Canadian and non-Canadian assets telecommunications operations and non-telecommunications. The CRTC's monitoring activities encompass the Canadian portion of a company's telecommunications operations. These should be reported as Canadian Telecommunuications as either Wireline or Wireless. Non-Canadian telecommunication assets and non-telecommunications assets should be report as ‘Other Operations’.
How do I split Canadian and Non-Canadian assets?
Assets to be included under Canadian operations are assets that contribute to Canadian telecommunications revenues. Non-Canadian telecommunications and non-telecommunications assests should be reported as ‘Other Operations’.
When providing capital expenditures, where do items such as computers and software belong?
Capital expenditures on items such as computers and software are to be included with the activities that they support. For example, computers used by the accounting office are to be included as “Other (Fleet, Billing systems, Admin Buildings, etc)” in Form 104. If the computers are used in the operation of the network, the expenditure is to be included under Common (Power, light, heat, buildings, etc.).
Where should expenditures for vehicles, building leases, PCs, and similar items be classified?
Generally, items of this type should be classified according to the facility they support. For example, Vehicles should be reported on the line ‘Other – Non-Network’. Building leases for administrative buildings are to be reported on the line ‘Other – Non-Network’ whereas leases for central office buildings are reported on the line ‘Common.’
When completing the capital expenditure form, where should I report capital expenditures on station connection and station apparatus?
Although terminal equipment is excluded from our monitoring activities, we require these expenditures to be reported in the capital expenditure form Form 104 as follows:
Report Station Apparatus as “Other - Non-network (Fleet, Billing Systems, Admin Buildings, etc.)”
Report Station Connection as “Access – Transmission (Other)”
Where do I report support structures such as poles, conduits, etc?
Support structures such as poles conduits, etc., are part of the company's outside plant facilities. These should be reported as either Access or Interexchange (Intracity, Intercity) depending on how the facility is used. If the facility supports both access and interexchange, the expenditure should be allocated between the two on some reasonable basis. Within each of these categories, these expenses should be reported as transmission and assigned to the appropriate technology (wireline, fixed wireless, satellite or other)
What are Canadian capital expenditures?
Canadian capital expenditures relate to any capital expenditures within Canada or that contribute to Canadian telecommunications revenues.
Where do I report non-Canadian capital expenditures?
These expenditures should be reported as ‘Other Operations’.
top
Form 105 – Operating Revenues (Business S/M/L/VL)
Form 105 refers to business accounts. What is a business account?
With respect to Form 105, a business account refers to business customers. This excludes residential and wholesale customers as well as sales to other carriers. Included however are all businesses (e.g., manufacturing, financial, etc.) governments (federal, provincial, etc., institutions (e.g., schools, universities), call centers, etc. These accounts are to be aggregated to the highest level possible. For example, a company may have 4 regional offices throughout the province. Each office may request that their respective bills be sent to them for verification and payment. For the purposes of Form 105, all of these bills are aggregated and counted as 1 account.
We don't know which of our accounts are residential and which are business accounts, so we can't break out the business accounts for this form.
If you do not know which of your accounts are business and which are residential, use estimates based on the most recent periods available and adjust accordingly.
What do you mean by "Long Distance Accounts"?
A Long Distance account is an account that is PIC'd to you. When customers on that account direct dial a long distance call, in other words, you are the default long distance provider. In segmenting your LD accounts into Small, Medium, Large, and Very Large however, use the overall account size -- in other words, show how many accounts in each category that take LD as one of their services.
top
Form 106 – Intercarrier Expenses
Is it possible to report different “Intercarrier Expense” amounts in different forms?
Yes, due to different reporting options, it is possible that the intercarrier expense reported for monitoring purposes may differ from that reported for contribution purposes. For the terms and conditions relevant to the CCM, please see the glossary attached to Form 604 (CCM Inter-carrier payments).
What do you mean by "Intercarrier Expenses"?
Money you paid for telecommunications services and/or facilities to a service provider.
Do "Intercarrier Expenses" include services bought from non-Canadian service providers, too?
Yes -- all telecommunications services and all telecommunications facilities, no matter who you bought them from. However, keep in mind that we are interested only in transactions bearing on the Canadian market. Exclude, for example, network services purchased for use in and only in the U.S. market, such as an IP backbone segment from Chicago to New York.
Date Modified: 2006-01-04 |
