$795 2-day course
CPE Credits: 12
Accountants, auditors, and accounting clerks employed by a wireless telecommunications carrier or providing services to the wireless telecommunications carrier market. This class will also benefit telco managers in charge of managing their company’s wireless investment(s). The purpose of the class is to learn the unique aspects of accounting for wireless carriers and key financial practices/strategies for monitoring and improving financial performance. Bring your questions and we will answer them.
History of wireless telecommunications; types of wireless spectrum (traditional cellular, PCS, LMDS, MMDS); wireless technologies employed in the United States; next generation services and technologies. The future of wireless and what capital will be required to remain viable.
Access and airtime revenue measurement and recognition issues; roaming revenue measurement and recognition (in-collect and out-collect); roaming agreements; special emphasis on revenue assurance issues
Components of wireless plant; estimated useful lives; co-location agreements; tower zoning issues; tower sale/leaseback arrangements, including terms of tower leases
Tax strategies, including discussion of asset lives for income tax purposes, treatment of handset subsidies, and other matters; recent IRS examination issues; sales tax issues; excise taxes
Recent GAAP pronouncements and their applicability to wireless telecommunication carriers; update on wireless company ETC filings; wireless local number portability; E-911; other regulatory matters
Review traditional partnership arrangements to provide wireless telecommunications, partitioning arrangements, reseller arrangements, and other approaches to providing wireless services and management issues that may arise with each arrangement; cost allocation matters, including least cost routing issues in a partnership arrangement; switch sharing models and approaches; and other cost accounting issues
Discussion of what performance indicators should be measured and how they are calculated; benchmarks such as average revenue per unit (ARPU), cost to acquire a customer; and churn; merger and acquisition issues, including due diligence concerns
Bauknight Pietras & Stormer
Bauknight Pietras & Stormer
Karen Arndt
509-777-0153
Rick Betts
509-777-0187
Courses in the Telecom Accounting series:
Course Combo Opportunities: Make the most of your training dollar and trip to Las Vegas by also registering for Telecom Networks for Non-technical Staff, Telecom 101, Intermediate Telecom Accounting or Budgeting, Forecasting and Benchmarking.