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TEXAS STATEWIDE TELEPHONE COOPERATIVE, INC. Accounting and Customer Service Conference - 2014 Regulation and Accounting for VoIP. Presented by: Matt Snowden, C.P.A. Bolinger, Segars, Gilbert & Moss, L.L.P. TOPICS. Regulation Accounting Taxes. Regulation. Is it regulated? Depends

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Texas statewide telephone cooperative inc

TEXAS STATEWIDE TELEPHONE COOPERATIVE, INC.

Accounting and Customer Service Conference - 2014

Regulation and Accounting for VoIP

Presented by:

Matt Snowden, C.P.A.

Bolinger, Segars, Gilbert & Moss, L.L.P.


Topics

TOPICS

  • Regulation

  • Accounting

  • Taxes


Regulation

Regulation

  • Is it regulated?

  • Depends

  • Three different scenarios


Regulation1

Regulation

  • Scenario One

    • ILEC/CLEC provides basic local exchange service using VoIP technology

    • Regulated? Yes!


Regulation2

Regulation

  • Scenario Two

    • ILEC/CLEC provides a combination of basic local exchange service and DSL service, over which a VoIP service is provided by an entity other than the ILEC/CLEC

    • Regulated? Yes and No


Regulation3

Regulation

  • Scenario Three

    • ILEC/CLEC provides a data-only DSL service over which a VoIP service is provided by an entity other than the ILEC/CLEC

    • Regulated? Yes and No


Additional regulation

Additional Regulation

  • FCC has acted to ensure VoIP providers comply with important public safety requirements and public policy goals.


Additional regulation e911

Additional Regulation – E911

  • All interconnected VoIP providers must:

    • Provide 911 service to all of their customers

    • Obtain customer’s physical location at which the service will first be used

    • Transmit all 911 calls (including callback number and physical location) to appropriate emergency services call center or local emergency authority

    • Inform and obtain affirmative acknowledgement from new and existing customers of the limitations of their 911 service


Additional regulation other

Additional Regulation - Other

  • Local Number Portability (LNP)

  • Customer Proprietary Network Information (CPNI)

  • Telecommunication Relay Service (TRS) requirements


Accounting

Accounting

VoIP Network


Accounting1

Accounting

VoIP Network

STP

Signaling Gateway

Class 4 or 5 TDM Switch

Media Gateway

Media Gateway Controller

Border Session Controller

TDM Softswitch

2232 Circuit Equipment


Accounting2

Accounting

  • What is a “Switch”?

    • Centers around interconnection

    • Controls the call

    • Interfaces other network elements

    • Must support the origination and termination of a call

    • Serves functions such as routing, billing, traffic measurement and custom calling


Accounting tdm softswitch

Accounting – TDM Softswitch


Accounting3

Accounting

VoIP Network

  • Tower

    • Attached to building (2121 account)

    • Free standing or guyed (2411 account)

  • Tower Equipment – Antenna Systems

    • Mostly going to consist of radio equipment (2231.1 accounts)

  • Field Cabinet

    • Mostly going to consist of circuit equipment (2232 accounts)

  • See embedded RAO Letter 6 for detailed listing of equipment with their respective account classifications


    Accounting4

    Accounting

    Antennae

    (2231.2 – Other Radio Facilities)

    Satellite

    (2231.1 – Radio Systems)

    Wireless

    Adaptor

    (2362 – Other Terminal Equipment)

    Regular Telephone

    (2311 – Station Apparatus)

    NID

    Fiber

    VoIP Phone

    (2311 – Station Apparatus)

    Broadband Modem

    (2232 – Circuit Equip)

    Computer

    (2311 – Station Apparatus)

    NID

    (2232 – Circuit Equipment)

    See embedded RAO Letter 6 for detailed listing of equipment with their respective account classifications


    Taxes

    Taxes

    • Taxes to be collected and remitted:

      • State Sales Tax

      • City, County and Other Local Taxes

      • TUSF Assessment

      • Federal Universal Service Charge


    Taxes1

    Taxes

    • Taxes not applicable:

      • Federal Excise Tax

      • PUC Gross Receipts Assessment

      • 911 Equalization Surcharge


    Reference

    Reference

    NECA VoIP Guideline PaperRAO Letter 6

    Accounting for SoftswitchesRAO Letter 21


    The end

    The End

    • Matt Snowden, Bolinger, Segars, Gilbert & Moss, LLP

    • Email – [email protected]

    • Phone – (806) 747-3806

    • Fax – (806) 474-3815


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