CRTC Telecommunications Industry Data Collection
Frequently asked Questions - 2005
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 (module 101) divided
into Canadian and Non-Canadian operations?
- What qualifies as non-telecommunications revenues?
- Where should settled revenues be reported?
- Why are the fixed assets as requested in module
102 divided into Canadian and Non-Canadian assets?
- How do I split Canadian and Non-Canadian assets?
Form 104 – 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?
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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.
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Form 101 – Income Statement
Why is the income statement (module 101) divided
into Canadian and Non-Canadian operations?
The income statement (module 101) must match your audited
financial statements. A company's financial statements could
include both Canadian and non-Canadian operations. Information
gathered in module 101 is used for contribution purposes
and telecom fees, as well as the GIC report on the Status of
Competition and 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 module 101. These
revenues must be reported as they are an integral part of
the income statement.
Where should settled revenues be reported?
Settled 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.
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Form 102 – Balance Sheet
Why is fixed assets as requested as reported in module
102 divided into Canadian and Non-Canadian assets?
The fixed assets as reported in module 102 match your
audited financial statements which would include both
Canadian and non-Canadian assets. The CRTC's
monitoring activities encompass the Canadian portion of a company's
operations only.
How do I split Canadian and Non-Canadian assets?
Assets to be included under Canadian operations are assets that
contribute to Canadian telecommunications revenues.
Form 104 – Capital Expenditures
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
module 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 as Other – Non-Network. Building leases for administrative
buildings are to be reported as Other – Non-Network whereas
leases for central office buildings are reported as 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 module 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
on line 5 or 16 depending on how the facility
is used (i.e., access or interexchange). If the facility supports
both access and interexchange, the expenditure should be allocated
between the two on some reasonable basis.
What are considered 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?
There is no need to report non-Canadian capital expenditures.
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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 are 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.
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Form 106 – Intercarrier
Expenses
Is it possible to report different “Intercarrier Expense” amounts
in different modules?
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 module 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: 2005-02-15 |
