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Data Collection - FAQ - Financial (1XX)
Form 1XX - Financial Forms
- If I am unable to provide the details requested, can I enter the data on another line such as “Other revenues”?
Form 101 – Income Statement
- Why is the income statement (Form 101) divided into Canadian and Non-Canadian operations?
- What qualifies as other revenues?
- What are Broadcast distribution revenues?
- Why are we excluding Internet revenues from BDU revenues?
- Where should settlement revenues be reported?
Form 104 – Fixed Assets and Capital Expenditures
- When providing capital expenditures, where do items such as computers and software belong?
- Where should expenditures for vehicles, building leases, PCs, and similar items be classified?
- When completing the capital expenditure form, where should I report capital expenditures on station connection and station apparatus?
- Where do I report support structures such as poles, conduits, etc?
- What are considered Canadian capital expenditures?
Form 105 – Operating Revenues (Business small, medium, large and very large)
- Form 105 refers to business accounts. What is a business account?
- How do we report our accounts if we are unable to differentiate between residential and business accounts?
- What do you mean by "Long distance accounts"?
Form 105s – ILEC Out-of-Territory Operations (Business small, medium, large and very large)
- Who should fill out this form?
Form 107 – Non-Forborne Revenues
- What are non-forborne revenues?
Form 108 – Intercarrier Revenues
- Where can I find the definitions for these various intercarrier services?
Form 201Q - Communications – Quarterly revenue details
- What qualifies as “Other revenues”?
Forms 1XX – Financial Forms
If I am unable to provide the details requested, can I enter the data on another line such as “Other”?
No, if you are unable to provide the details requested, please use estimates. If you are still unsure as to what to do, please contact us via phone at 819-997-4597 or by using our contact form.
Form 101 – Income Statement
Why is the income statement (Form 101) divided into Canadian and Non-Canadian operations?
The income statement (Form 101) must match your audited financial statements. A company's financial statements could include both Canadian and non-Canadian operations. Information gathered in Form 101 is used for contribution purposes and telecom fees, as well as the monitoring of telecommunications services in Canada. The latter two, however are interested in your Canadian operations only. As the income statement is requested on a non-consolidated basis only, for most companies, non-Canadian operations should be immaterial and need not be split from the total.
What qualifies as Other revenues?
Other revenues are revenues a company earns through the provision of non-telecommunications services. For example, some companies in addition to telecommunications services also provide a large range of services unrelated to telecommunications such as rental of floor space, broadcasting activities, fleet rental, etc. These revenues are to be identified in Form 101. These revenues must be reported as they are an integral part of the income statement. Provide your Broadcast distribution revenues on line 9 and the other revenues on line 10.
What are Broadcast distribution revenues?
For the purposes of this form (and the Telecommunications Monitoring Report) BDU or Broadcast distribution are your broadcasting distribution undertakings. BDU revenues are the revenues generated from your BDU operations excluding Internet and telecommunication service that may be offered by a BDU provider. BDU revenues include revenues from: programming services, non-programming services and exempt programming services excluding Internet and telecommunications services. BDU revenues should be reported on line 9 in form 101.
Why are Internet and telecommunications revenues excluded from BDU revenues?
Internet is considered a telecommunication service. Accordingly, Internet and telecommunications revenues must be excluded from the BDU revenues in the non-telecommunications portion of Form 101 but are to be included on lines 3 to 7 in the telecommunication portion of the form.
Where should settlement revenues be reported?
Settlement revenues should be included in gross operating revenue, offset by an operating expense. On the revenue side, the grossed-up figure should be assigned to the appropriate market segment. On the expense side, the offsetting expense figure should generally be assigned to Intercarrier Expenses.
Form 104 – Fixed Assets and Capital Expenditures
When providing capital expenditures, where do items such as computers and software belong?
Capital expenditures on items such as computers and software are to be included with the activities that they support. For example, computers used by the accounting office are to be included as “Other (Fleet, billing systems, admin buildings, etc)” in Form 104. If the computers are used in the operation of the network, the expenditure is to be included under Network (Inter-ex).
Where should expenditures for vehicles, building leases, PCs, and similar items be classified?
Generally, items of this type should be classified according to the facility they support. For example, Vehicles should be reported on the line ‘Other – Non-Network'. Building leases for administrative buildings are to be reported on the line ‘Other – Non-Network' whereas leases for central office buildings are reported on the line ‘Access.'
When completing the capital expenditure form, where should I report capital expenditures on station connection and station apparatus?
Although terminal equipment is excluded from our monitoring activities, we require these expenditures to be reported in the capital expenditure form Form 104 as follows:
Report Station Apparatus as “Other - Non-network (Fleet, Billing Systems, Admin Buildings, etc.)”
Report Station Connection as “Access – Transmission (Other)”
Where do I report support structures such as poles, conduits, etc?
Support structures such as poles conduits, etc., are part of the company's outside plant facilities. These should be reported as either Access or Network depending on how the facility is used. If the facility supports both access and interexchange, the expenditure should be allocated between the two on some reasonable basis. Within each of these categories, these expenses should be reported as transmission and assigned to the appropriate technology (wireline, fixed wireless, satellite or other)
What are Canadian capital expenditures?
Canadian capital expenditures relate to any capital expenditures within Canada or that contribute to Canadian telecommunications revenues.
Form 105 – Operating Revenues (Business small, medium, large, very large)
Form 105 refers to business accounts. What is a business account?
With respect to Form 105, a business account refers to business customers. This excludes residential and wholesale customers as well as sales to other carriers. Included however are all businesses (e.g., manufacturing, financial, etc.) governments (federal, provincial, etc., institutions (e.g., schools, universities), call centers, etc. These accounts are to be aggregated to the highest level possible. For example, a company may have 4 regional offices throughout the province. Each office may request that their respective bills be sent to them for verification and payment. For the purposes of Form 105, all of these bills are aggregated and counted as 1 account.
How do we report our accounts if we are unable to differentiate between residential and business accounts?
If you do not know which of your accounts are business and which are residential, use estimates based on the most recent periods available and adjust accordingly.
What do you mean by "Long Distance Accounts"?
A Long distance account is an account that is PIC'd to you. When customers on that account direct dial a long distance call, in other words, you are the default long distance provider. In segmenting your LD accounts into small, medium, large, and very large however, use the overall account size -- in other words, show how many accounts in each category that take LD as one of their services.
Form 105s – ILEC Out-of-Territory Operations (Business small, medium, large, very large)
Who should fill out this form?
This form should be completed by all large incumbents who have telecommunications revenues for their operations outside of their traditional operating territory. This form is the out-of-territory version of form 105. The sum of the revenues for small, medium, large, and very large accounts within each market must match the total revenue for that market in form 295.
Form 107 - Non-Forborne Revenues
What are non-forborne revenues?
Non-forborne revenues are revenues generated from services for which an incumbent telephone company must file tariffs for Commission approval. This encompasses revenues from both retail and wholesale services.
Form 108 – Intercarrier Revenues
Where can I find the definitions for these various intercarrier services?
Refer to Decision 2008-17, which can be retrieved on the CRTC website, for the definition of the various intercarrier services (Reference: 8663-C12-200614439).
Form 201Q – Communications – Quarterly revenue details
What qualifies as “Other revenues”?
Other revenues are revenues a company earns through the provision of non-telecommunications services. For example, some companies, in addition to telecommunications services, also provide a large range of services unrelated to telecommunications such as rental of floor space, broadcasting activities, fleet rental, etc. These revenues are to be identified in Form 201Q as other revenues.
