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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. Regulation Accounting Taxes. Regulation. Is it regulated? Depends

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TEXAS STATEWIDE TELEPHONE COOPERATIVE, INC.

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  1. 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.

  2. TOPICS • Regulation • Accounting • Taxes

  3. Regulation • Is it regulated? • Depends • Three different scenarios

  4. Regulation • Scenario One • ILEC/CLEC provides basic local exchange service using VoIP technology • Regulated? Yes!

  5. 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

  6. 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

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

  8. 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

  9. Additional Regulation - Other • Local Number Portability (LNP) • Customer Proprietary Network Information (CPNI) • Telecommunication Relay Service (TRS) requirements

  10. Accounting VoIP Network

  11. 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

  12. 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

  13. Accounting – TDM Softswitch

  14. 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

  15. 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

  16. Taxes • Taxes to be collected and remitted: • State Sales Tax • City, County and Other Local Taxes • TUSF Assessment • Federal Universal Service Charge

  17. Taxes • Taxes not applicable: • Federal Excise Tax • PUC Gross Receipts Assessment • 911 Equalization Surcharge

  18. Reference NECA VoIP Guideline Paper RAO Letter 6 Accounting for Softswitches RAO Letter 21

  19. The End • Matt Snowden, Bolinger, Segars, Gilbert & Moss, LLP • Email – msnowden@bsgm.com • Phone – (806) 747-3806 • Fax – (806) 474-3815

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