Solid AdvantagesTelecom Accounting & Business Seminars
Preparing and Using Cost Studies
October 6-10, 2008
Excalibur Hotel
Las Vegas, NV
$2,075 5-day course
CPE Credits: 30
Who Should Attend?
This course is designed for rural ILEC management, financial and regulatory staff that require an in depth understanding of the cost study process, how to prepare a cost study, and possible impacts on their company. This is an excellent training or review course for company personnel that participate in the preparation of internal cost studies, or are responsible for the coordination of cost studies performed by outside consultants. Attendees should have a basic understanding of telecommunications accounting and regulation, and are encouraged to bring their own laptop computers for use during the course.
What You'll Learn
This four-day interactive course takes attendees through the cost study process, from the FCC’s rules to the completion of the actual cost study, including the associated regulatory reporting. The major focus of the course is on the development of the cable and wire facilities, central office equipment, traffic and operating expense studies that make up the majority of the cost study inputs prepared in accordance with FCC Rules and Regulations in Parts 32, 36, 64 and 69.
The course is broken up into morning instructional sessions and afternoon interactive case study sessions. Instructional sessions are designed to give attendees the necessary skills to understand and prepare a typical cost study. The case study sessions are designed to allow attendees to work in groups and interact with the course instructors in the preparation of an actual cost study. The case study work will be completed electronically, providing attendees with electronic copies of typical cost study work papers to take back to their company.
Course participants should leave the class with a strong understanding of the cost separations process and procedures, giving them the ability to: internalize portions of the cost study, work more effectively with internal and external cost study preparers, better utilize the cost study as a planning tool, and more.
Course Outline
Introduction
What is the cost study used for, both from an internal and external perspective? The course will look at how regulatory agencies use the cost study to determine rates and how the company can best prepare for and utilize their cost study.
What are the FCC rules that govern the preparation of a cost study and how are they applied? The course will focus on Parts 32, 36, 64, and 69 of the FCC’s rules.
Cable and Wire Facilities Study
The course will look at the different types of plant that make up the broad category of cable and wire facilities using route diagrams and circuit records as a basis. The focus will be on the categorization of these facilities and development of continuing property records for cable and wire facilities.
Central Office Equipment Study
The course will look at the types of plant that make up central office equipment, including; switching, transmission/circuit, and power and common. The focus will be on the categorization and development of continuing property records for central office equipment.
Expense Study
The course will look at each of the major expense categories involved in the cost study; plant-specific, plant non-specific, depreciation, local business office, corporate operations, and taxes. The primary focus will be on ensuring that expenses are booked appropriately to ensure accurate recovery, and the factors on where each type of expense is allocated.
Other Studies
Other areas of the cost study that the course will look at include: traffic studies, general support facilities, cash working capital, and regulatory reporting.
Case Study
Moss Adams has developed a brand new case study that allows course attendees to work interactively with other course attendees and instructors to electronically complete a typical cost study.
Cost Study Uses and Strategies
The course will provide an overview of areas where companies can use the cost study to maximize revenues. The case study will be used to demonstrate the impacts of management, regulatory and network decisions on a company’s revenues. Some areas of discussion will include DSL, host/remote switching, and spare cable and wire facilities. Attendees will learn the value of using the cost study as a tool in the decision making process.
Access Charge Reform
The course will be updated as appropriate to reflect changes that result from pending access charge, universal service funding, and intercarrier compensation reform.
Instructors
Chad Duval
Moss Adams LLP
RJ DelMese
Moss Adams LLP
Steve Lentz
Moss Adams LLP
Telecom Seminar Contacts
Registration Information
Karen Arndt
509-777-0153
Course Content Information
Rick Betts
509-777-0187
