FEDERAL COMMUNICATIONS COMMISSIONApproved by OMB Washington, D.C. 20554See reverse side for information regarding public burden estimate.3060-0355 1. Name and Address of Reporting Company2. Reporting Period (a) Annual Period Covered:From:To:(b) Cumulative Period Covered:From:To:FCC 492RATE-OF-RETURN REPORT (Read instructions on the Reverse Before Completing) Dollar Amounts Shown in Thousands(B) Common LineCumulative Current Year(C) Special Access Current Year(A) Interstate Access Current Year3. ParticularsCumulativeCumulative1. Total Revenues 2. Total Expenses and Taxes 3. Oper. Inc. (Net Return) (1-2) 4. Rate Base -(Avg. Net. Invest.) 5. Rate of Return (3/4) Annualized 6. FCC Ordered Refund - Amortized for Current Period (see Line 6 Instr.) 7. Net Return (incl. effect of FCC Ordered Refund) (3+6) 8. Rate of Return (incl. effect of FCC Ordered Refund) (7/4) AnnualizedSwitched Traffic Sensitive 3. Particulars(E) Information Current Year(F) Local Transport Current Year(D) End Office Current YearCumulativeCumulativeCumulative1. Total Revenues 2. Total Expenses and Taxes 3. Oper. Inc. (Net Return) (1-2) 4. Rate Base -(Avg. Net. Invest.) 5. Rate of Return (3/4) Annualized 6. FCC Ordered Refund - Amortized for Current Period (see Line 6 Instr.) 7. Net Return (incl. effect of FCC Ordered Refund) (3+6) 8. Rate of Return (incl. effect of FCC Ordered Refund) (7/4) Annualized 4. Rates of Return for the Switched Traffic Sensitive Category5. Multiplicative Factor Used for Annualizing Rate (a) Current Year(b) Cumulativeof Return for Cumulative Measurement Period.6. Total Out-of-Period Adjustment (see Instruction K).7. CERTIFICATION: I certify that I am the chief financial officer or the duly assigned accounting officer; that I have examined the foregoing report; that to the best of my knowledge, information, and belief, all statements of fact contained in this report are true and this report is a correct statement of the business and affairs of the above-named respondent in respect to each and every matter set forth therein during the specified period. DateSignatureTel. No.Title of Person SigningTyped Name of Person SigningWILLFUL FALSE STATEMENTS MADE ON THIS FORM ARE PUNISHABLE BY FINE AND/OR IMPRISONMENT (U.S. CODE, TITLE 18, Section 100D, AND/OR REVOCATION OF ANY STATION LICENSE OR CONSTRUCTION PERMIT (U.S. CODE, TITLE 47, Section 312(a)(11), AND/OR FORFEITURE (U.S. CODE, TITLE 47, Section 5030.FCC 492 -September 2004American LegalNet, Inc. www.USCourtForms.comFCC 492 General Instructions A. This report is prescribed under authority of Sections 4(i), 4(j) and 205 of the Communications Act of 1934, as amended. FCC 492 shall be filed in triplicate with the Federal Communications Commission, Washington, D.C. 20554, within three (3) months after the end of each calendar year by each local exchange carrier or group of affiliated carriers which is not subject to Sections 61.41 through 61.49 of the Commission's Rules and which has filed individual access tariffs during the enforcement period. One copy is to be filed with the Office of the Secretary, 445 12th Street, S.W., Room TW-B204, Washington, D.C. 20554 and two copies with the Industry Analysis and Technology Division, Wireline Competition Bureau, 6-A162. B. The data shall be aggregated at the same jurisdictional levels as the tariffs. An additional six (6) months from the initial due date, will be allowed for each local exchange carrier or group of affiliated carriers which is not subject to Sections 61.41 through 61.49 of the Commission's Rules to correct their complete enforcement period report. C. All instructions shall be followed. All questions and statements must be completed. If proper answer is none or not applicable, insert that answer. D. Any data that requires clarification should be footnoted and fully explained in the Remarks section below. If the space provided is insufficient for the required data or it is otherwise necessary or desirable to insert additional statements or schedules, the insert pages should include the name of the respondent and the time period covered, in a style of conforming as nearly as practicable to that appearing on the regular page. E. All amounts of money shall be shown in the thousands of dollars. Losses or other negative Items shall be shown in parenthesis. Rates of return shall be shown to the nearest hundredth. F. Revenues should include only revenues earned during the report period. Costs should also reflect only those costs incurred in the report period. G. Interstate adjustments to rate base, expenses and revenues shall be based upon FCC Docket 19129 and other relevant Commission orders, if applicable to the reporting entity. Specific Instructions (referenced to item numbers on form) H. Item 3. Particulars Column A -Interstate Access. The dollar amounts in column A should equal the sum of the dollar amounts in columns B through F for both the current year and cumulative periods. Likewise, the rates of return in column A shall equal the weighted average of the rates of return in columns B through F. Line 1 -Total Revenues (earned during the report period) shall include service revenues, interest during construction, if applicable, and miscellaneous operating revenues less uncollectibles. Line 2 Total Expenses and Taxes shall include operating expenses, depreciation, amortization, other expenses, interstate allowances and disallowances if applicable, as well as all taxes. Line 4 Rate Base (Average Net Investment) shall include accounts 2001, 2002, 2003, 2005, 1410, 1438, Cash and Working Capital as developed pursuant to CC Docket 86-497, less accounts 3100, 3200, 3410, 4100, 4300, and 4340. It shall also include interstate rate base allowances and disallowances, if applicable. The method for calculating Rate Base (Average Net Investment) shall be in accordance with the ARMIS Order, CC Docket 86-182, released July 20, 1990. Line 6 Use the following table to calculate the after tax effect on an FCC ordered refund: 1. FCC Ordered Refund Total 2. Refund for Period (Amortized) 3. Tax Rate 4. Refund Adjusted for Taxes (Line 2 times (1 minus Line 3)) (Enter this amount) I. Item 4 Rates of Return for the Switched Traffic Sensitive Category should be calculated and entered in item 4 on the form. Switched traffic sensitive consists of line termination, local switching, intercept, information and local transport. End office includes line termination, local switching and inte