Technologie i telekomunikacja · 10/13/1995
Approval of Cost Accounting Plan
This Order approves Southern New England Telephone Company's (SNET) cost accounting plan for its market trial of video dialtone service. Specifically, we approve the accounting plan filed by SNET in its Description and Justification filed in Transmittal No. 641, on March 9, 1995, as modified by a supplement filed on June 19, 1995. This approval is subject to the following three conditions that must be met within 30 days of publication in the Federal Register. SNET is required to: revise its accounting plan to include subsidiary records that reflect replacement of retired transmission plant with fiber optic and coaxial cable facilities within the VDT trial's geographic areas; provide a detailed explanation, including appropriate documentation, regarding the sufficiency of its internal controls and include an evaluation of internal controls for video dialtone service in its 1995 annual audit of its Cost Allocation Manual. The Commission, granted permission for SNET to perform a market trial of video dialtone service for video only, but stipulated that in the event SNET decided to offer exchange access telephone service over video dialtone facilities, it must first submit and obtain a