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If you need the complete document, download the WordPerfect version or Adobe Acrobat version, if available. ***************************************************************** Before the FEDERAL COMMUNICATIONS COMMISSION Washington, D.C. 20554 In the Matter of ) ) Section 208 Complaints Alleging Violations) of the Commission's Rate of Return) Prescriptions ) ) MEMORANDUM OPINION AND ORDER Adopted: December 2, 1996; Released: December 10, 1996 By the Commission: I. INTRODUCTION 1.In this Memorandum Opinion and Order, we recalculate damages in the above- referenced rate-of-return complaint proceedings pursuant to an order of the Court of Appeals for the District of Columbia Circuit. As explained below, the court found that, in calculating damages awards, the Commission should not have offset category-specific overearnings by the amount of underearnings in other categories. Accordingly, we recalculate the damages due to complainants by removing the underearnings offsets. II. BACKGROUND 2.Between February 1993 and April 1995, the Commission issued a series of orders in rate-of-return complaint proceedings. In these orders, the Commission found that the complainants had met their burden of establishing that the defendant local exchange carriers ("LECs") had violated Section 201(b) of the Communications Act of 1934, as amended (the "Act"), by earning in excess of the Commission's prescribed rate of return for interstate access services during the relevant monitoring periods. The Commission also found that several of the defendant LECs had made persuasive claims for offsets based on the complainants' purchases of access services in categories in which the defendants realized earnings shortfalls during the same monitoring period for which damages were awarded based on overearnings. Accordingly, the Commission determined the portion of each defendant's overearnings that were attributable to each complainant (overearnings), determined the portion of each defendant's underearnings that were attributable to each complainant (offsets), and calculated damages by subtracting the offsets from the overearnings. The Commission's orders in a number of these proceedings were appealed to the U.S. Court of Appeals for the District of Columbia Circuit. 3.On August 1, 1995, the court issued an opinion in which it affirmed the Commission's orders in all respects, except for the offsets awarded by the Commission. The court ruled that the Commission properly found the defendant LECs liable for damages for charging complainants interstate access rates that produced earnings above the levels prescribed by the Commission. The court further agreed that a permissible measure of the damages incurred by the complainants as a result of the violations is the difference between the rates they actually paid for the defendants' access services and the rates they would have paid if the defendants had earned at or within the prescribed levels. The court held, however, that the Commission exceeded its authority by permitting the defendant LECs to offset damages claims by showing that a particular complainant had purchased other access services at rates that produced earnings below the authorized levels during the same rate-of-return monitoring period. The court's remand order directs the Commission to recalculate the complainants' damages by removing the offsets from the damages calculations. The court also dismissed and remanded the appeals of the 1989-1990 Order to permit the Commission to recalculate the damage awards in accordance with the court's decision in the MCI Remand Order. III. DISCUSSION 4.The court's direction to us is very specific and narrow. We are to recalculate the complainants' damages by removing the offsets from our prior calculations. Because the Commission identified in its previous orders the overearnings amount, offsets amount, and damages (overearnings minus offsets), our task is straightforward and does not require that we revisit the calculations of overearnings, which were specifically upheld by the court. Instead, the overearnings amounts, before offsets, become the final damages awards. Accordingly, we recalculate the damages due the complainants to be the overearnings amounts calculated by the Commission, before offsets. In those instances, however, where the Commission found that no offsets were warranted, the overearnings amounts and the damages were identical and our action here does not disturb that result. 5.Attached as Appendix A are tables showing the original overearnings amount, the offset amount, and the recalculated final damages award for each rate-of-return proceeding which the parties advised us were still active and part of the instant appeal. In some cases, the parties provided inconsistent information concerning those files numbers for which they needed damages claims resolved. We have included calculations for all of the proceedings that at least one party represented remained unresolved. For the convenience of the parties in calculating interest in accordance with our rate-of-return orders, also attached as Appendix B is a listing of the Internal Revenue Service interest rates for tax overpayments. IV. PROCEDURAL MATTERS 6.The parties to the proceedings listed in Appendix C have filed motions to dismiss, stating that they have settled all pending controversies in those proceedings and asking that the proceedings be terminated. We are satisfied that granting the parties' motions will serve the public interest by eliminating the need for further litigation and the expenditure of further time and resources of the parties and of this Commission. Accordingly, the motions will be granted and the proceedings terminated. 7.MCI Telecommunications Corporation ("MCI") filed a motion for summary judgment in File Nos. E-88-44S, E-88-51S and E-88-54S. Telecom*USA, Inc., ("TUSA") and its subsidiaries also filed a motion for summary judgment in File Nos. E-90-362, E-90-363, and E-90-364. In their motions for summary judgment, the MCI Complainants simply recalculated their damages and requested that the Commission promptly award them such damages with interest at the IRS tax-overpayment rate, compounded daily. Because we have in this order followed the court remand and recalculated the damages amounts for all complainants notifying us of open complaints under our rules, we are dismissing the MCI Complainants' motions for summary judgment as moot. Additionally, U S West Communications, Inc. (U S West) filed a Motion for Acceptance of Late-Filed Response to Motion for Summary Judgment in File Nos. E-90-362, E- 90-363, and E-90-364. Because we are dismissing the motion for summary judgment as moot, we will also dismiss U S West's motion as moot. 8.Allnet Communication Services, Inc. ("Allnet") filed motions for the Commission to correct damages in File Nos. E-89-038, E-90-183, E-90-184, and E-93-025. Because we have in this order followed the court remand and recalculated the damages amounts for all complainants notifying us of open complaints under our rules, we are dismissing Allnet's motions to correct damages as moot. U S West and Cincinnati Bell Telephone Company (CBT) filed oppositions to Allnet's motion in File Nos. E-89-038, and E-93-025. Because we are dismissing Allnet's motions as moot, we will also dismiss US West's and CBT's oppositions as moot. V. CONCLUSION AND ORDERING CLAUSES 9.As directed by the court, we have recalculated the damages due the complainants by removing offsets for underearnings from the damages calculations. Thus, the recalculated damages due the complainants are the overearnings amounts, before offsets, calculated by the Commission in its previous orders. These recalculated damages are shown in Appendix A. 10.Accordingly, IT IS ORDERED pursuant to Sections 1, 4(i), 4(j), and 208 of the Communications Act of 1934, as amended, 47 U.S.C.  151, 154(i), 154(j), and 208 that the damages calculations in those complaint proceedings identified in Appendix A ARE RECALCULATED to remove offsets as described herein and as set forth in Appendix A. 11.IT IS FURTHER ORDERED that the Joint Motions for Summary Judgment filed by MCI Telecommunications Corporation, Western Union International, Inc., and Telecom*USA, Inc., on December 1, 1995, ARE DISMISSED. 12.IT IS FURTHER ORDERED that the Motion for Acceptance of Late-Filed Response to Motion for Summary Judgment filed by U S West Communications, Inc., on December 15, 1995, IS DISMISSED. 13.IT IS FURTHER ORDERED that the Motions to Correct Damages Award In Response to Court of Appeals Decision filed by Allnet Communication Services, Inc., on August 10, 1995 and September 12, 1995, ARE DISMISSED. 14.IT IS FURTHER ORDERED that the Oppositions to Allnet's Motions to Correct Damages filed by U S West Communications, Inc., on August 24, 1995, and Cincinnati Bell Telephone Company on September 27, 1995, ARE DISMISSED. 15.IT IS FURTHER ORDERED that Motions to Dismiss filed in the proceedings listed in Appendix C ARE GRANTED. 16.IT IS FURTHER ORDERED that the complaints listed in Appendix C ARE DISMISSED WITH PREJUDICE and the proceedings ARE TERMINATED. FEDERAL COMMUNICATIONS COMMISSION William F. Caton Acting Secretary APPENDIX A AMERITECH [amounts in dollars] Indiana Bell Telephone Company, Inc. OFFSETS OFFSETS CORRECTED Complainant OVEREARNINGS ALLOWED CORRECTED DAMAGES American Network Exchange, Inc., et al. File No. E-91-136 Long Distance 391 (50) 50 391 Service, Inc. RCI Network 1,288 (50) 50 1,288 Services, Inc. Schneider Com- 622 (378) 378 622 munications, Inc. Total-Tel USA 423 (17) 17 423 Michigan Bell Telephone Company OFFSETS OFFSETS CORRECTED Complainant OVEREARNINGS ALLOWED CORRECTED DAMAGES American Network Exchange, Inc., et al. File No. E-91-137 Long Distance 828 (205) 205 828 Service, Inc. RCI Network 5,943 (22,978) 22,978 5,943 Services, Inc. Schneider Communi- 1,156 (1,817) 1,817 1,156 cations, Inc. Michigan Bell continued OFFSETS OFFSETS CORRECTED Complainant OVEREARNINGS ALLOWED CORRECTED DAMAGES American Network Exchange, Inc., et al. File No. E-91-137 (con't) Total-Tel USA 1,527 (282) 282 1,527 Competitive Telecommuni- cations Assoc., et al., File No. E-89-384 ITT 3,781 (1,075) 1,075 3,781 Telecom Services 12 (173) 173 12 Wisconsin Bell, Inc. OFFSETS OFFSETS CORRECTED Complainant OVEREARNINGS ALLOWED CORRECTED DAMAGES American Network Exchange, Inc., et al. File No. E-91-139 Schneider Communi- 147,050 (25,905) 25,905 147,050 cations, Inc. Telephone Associates 428 (734) 734 428 Long Distance Services, Inc. Competitive Telecommuni- cations Assoc., et al., File No. E-89-385 American Sharecom 13,971 (3,426) 3,426 13,971 ITT 50,389 (12,122) 12,122 50,389 Telecom Services 20,241 (4,747) 4,747 20,241 Wisconsin Bell, Inc. (con't) OFFSETS OFFSETS CORRECTED Complainant OVEREARNINGS ALLOWED CORRECTED DAMAGES Competitive Telecommuni- cations Assoc., et al., File No. E-89-385 (con't) Telus Communications 1,870 (432) 432 1,870 Tel. Assoc's. L.D. 2,076 (230) 230 2,076 THE BELL ATLANTIC TELEPHONE COMPANIES [amounts in dollars] Chesapeake and Potomac Telephone Companies OFFSETS OFFSETS CORRECTED Complainant OVEREARNINGS ALLOWED CORRECTED DAMAGES Competitive Telecommuni- cations Assoc., et al., File No. E-89-382 Eastern Tel. 35 -0- -0- 35 Metromedia Long 978 (52,000) 52,000 978 Distance, Inc. RCI Network 310 (5,000) 5,000 310 Telus Communications 332 (3,000) 3,000 332 The Bell Atlantic Telephone Companies OFFSETS OFFSETS CORRECTED Complainant OVEREARNINGS ALLOWED CORRECTED DAMAGES American Network Exchange, Inc., et al. File No. E-91-135 American Network 1,867 (368) 368 1,867 Exchange, Inc. Long Distance 26,778 (6,001) 6,001 26,778 Service, Inc. Metromedia Long 194,804 (140,133) 140,133 194,804 Distance, Inc. National Tele- 5,441 (796) 796 5,441 Services, Inc. The Bell Atlantic Telephone Companies (con't) OFFSETS OFFSETS CORRECTED Complainant OVEREARNINGS ALLOWED CORRECTED DAMAGES American Network Exchange, Inc., et al. File No. E-91-135 (con't) RCI Network 65,904 (35,903) 35,903 65,904 Services, Inc. New Jersey Bell Telephone Company OFFSETS OFFSETS CORRECTED Complainant OVEREARNINGS ALLOWED CORRECTED DAMAGES Competitive Telecommuni- cations Assoc., et al., File No. E-89-383 Eastern Tel. 2,137 (3,000) 3,000 2,137 Metromedia Long 53,220 (68,000) 68,000 53,220 Distance, Inc. RCI Network 10,041 (11,000) 11,000 10,041 Services, Inc. Telus Communications 4,770 (6,000) 6,000 4,770 BELLSOUTH CORPORATION [amounts in dollars] Southern Bell Telephone and Telegraph Company OFFSETS OFFSETS CORRECTED Complainant OVEREARNINGS ALLOWED CORRECTED DAMAGES Americall Systems 383 -0- -0- 383 of Louisville File No. E-91-008 ATC Long Distance, et al.3,515,154 -0- -0- 3,515,154 File No. E-91-074 First Phone of 2,594 -0- -0- 2,594 New England, Inc. File No. E-90-313 LDDS Communications, Inc. 35,833 -0- -0- 35,833 File No. E-90-230 South Tel, Inc. 260,511 -0- -0- 260,511 File No. E-90-390 South Central Bell Telephone Company OFFSETS OFFSETS CORRECTED Complainant OVEREARNINGS ALLOWED CORRECTED DAMAGES Americall Systems 21,110 -0- -0- 21,110 of Louisville File No. E-91-007 LDDS Communications, Inc. 576,516 -0- -0- 576,516 File No. E-90-231 BellSouth OFFSETS OFFSETS CORRECTED Complainant OVEREARNINGS ALLOWED CORRECTED DAMAGES Cable & Wireless Comm., Inc., et al. File No. E-93-121 LDDS Comm., Inc. 1,216,257 (943,361) 943,361 1,216,257 CINCINNATI BELL TELEPHONE COMPANY [amounts in dollars] OFFSETS OFFSETS CORRECTED Complainant OVEREARNINGS ALLOWED CORRECTED DAMAGES Allnet Communication 21,712 (20,910) 20,910 21,712 Services, Inc. File No. E-93-025 Americall Systems 4,547 -0- -0- 4,547 of Louisville File No. E-91-006 LDDS Communications, Inc. 8,013 -0- -0- 8,013 File No. E-90-233 LDDS Communications, Inc. 3,588 (2,504) 2,504 3,588 File No. E-93-120 GTE TELEPHONE OPERATING COMPANIES [amounts in dollars] Contel East South OFFSETS OFFSETS CORRECTED Complainant OVEREARNINGS ALLOWED CORRECTED DAMAGES Cable & Wireless Comm., Inc., et al. File No. E-93-112 LDDS Comm., Inc. 9,123 (131,269) 131,269 9,123 Contel West OFFSETS OFFSETS CORRECTED Complainant OVEREARNINGS ALLOWED CORRECTED DAMAGES Cable & Wireless Comm., Inc., et al. File No. E-93-111 Teleconcepts, Inc. 391 (175) 175 391 GTE California OFFSETS OFFSETS CORRECTED Complainant OVEREARNINGS ALLOWED CORRECTED DAMAGES Cable & Wireless Comm., Inc., et al. File No. E-93-104 LDDS Comm., Inc. 104,978 (236,748) 236,748 104,978 GTE Florida OFFSETS OFFSETS CORRECTED Complainant OVEREARNINGS ALLOWED CORRECTED DAMAGES Cable & Wireless Comm., Inc., et al. File No. E-93-105 LDDS Comm., Inc. 450,246 (934,293) 934,293 450,246 GTE North - Indiana OFFSETS OFFSETS CORRECTED Complainant OVEREARNINGS ALLOWED CORRECTED DAMAGES Cable & Wireless Comm., Inc., et al. File No. E-93-106 Teledial America 1,116 (2,370) 2,370 1,116 GTE North - Michigan OFFSETS OFFSETS CORRECTED Complainant OVEREARNINGS ALLOWED CORRECTED DAMAGES Cable & Wireless Comm., Inc., et al. File No. E-93-107 Teledial America 43,571 (17,291) 17,291 43,571 GTE North - Missouri OFFSETS OFFSETS CORRECTED Complainant OVEREARNINGS ALLOWED CORRECTED DAMAGES Cable & Wireless Comm., Inc., et al. File No. E-93-108 LDDS Comm., Inc. 10,465 (14,468) 14,468 10,465 GTE North - Wisconsin OFFSETS OFFSETS CORRECTED Complainant OVEREARNINGS ALLOWED CORRECTED DAMAGES Cable & Wireless Comm., Inc., et al. File No. E-93-109 LDDS 6,785 (3,293) 3,293 6,785 Schneider Commun. 35,232 (13,600) 13,600 35,232 GTE Northwest OFFSETS OFFSETS CORRECTED Complainant OVEREARNINGS ALLOWED CORRECTED DAMAGES Cable & Wireless Comm., Inc., et al. File No. E-93-110 LDDS Comm., Inc. 106,573 (72,944) 72,944 106,573 NYNEX CORPORATION [amounts in dollars] New York Telephone Company OFFSETS OFFSETS CORRECTED Complainant OVEREARNINGS ALLOWED CORRECTED DAMAGES Americall Systems of Louisville 253 -0- -0- 253 File No. E-91-012 New England Telephone and Telegraph Company OFFSETS OFFSETS CORRECTED Complainant OVEREARNINGS ALLOWED CORRECTED DAMAGES Providence TMC, Ltd. 21,354 -0- -0- 21,354 File No. E-91-118 PACIFIC TELESIS GROUP [amounts in dollars] Pacific Bell Telephone Company OFFSETS OFFSETS CORRECTED Complainant OVEREARNINGS ALLOWED CORRECTED DAMAGES Competitive Telecommuni- cations Assoc., et al., File No. E-89-389 American Sharecom 2,561 (1,130) 1,130 2,561 American Telco 100 (44) 44 100 Execuline of 28,479 (3,740) 3,740 28,479 Sacramento Express Tel 78,986 (34,842) 34,842 78,986 ITT 36,452 (84,040) 84,040 36,452 Metromedia 9,901 (4,367) 4,367 9,901 Tel-Am of S.L. 10,638 (4,693) 4,693 10,638 Telus 6,133 (2,705) 2,705 6,133 Wylon 161 (71) 71 161 LDDS Communications, Inc. 733,770 (144,553) 144,553 733,770 File No. E-93-117 SOUTHWESTERN BELL TELEPHONE COMPANY [amounts in dollars] OFFSETS OFFSETS CORRECTED Complainant OVEREARNINGS ALLOWED CORRECTED DAMAGES Competitive Telecommuni- cations Assoc., et al., File No. E-89-390 Aerofone 1,594 (990) 990 1,594 Discount Comm. 1,159 (3,635) 3,635 1,159 Telecom. Svcs. 311 (502) 502 311 SPRINT CORP. TELEPHONE OPERATING COS. [amounts in dollars] Centel - Virginia OFFSETS OFFSETS CORRECTED Complainant OVEREARNINGS ALLOWED CORRECTED DAMAGES LDDS 12,326 (2,283) 2,283 12,326 File No. E-93-116 Centel - Texas OFFSETS OFFSETS CORRECTED Complainant OVEREARNINGS ALLOWED CORRECTED DAMAGES LDDS 23,121 (6,784) 6,784 23,121 File No. E-93-115 US WEST COMMUNICATIONS, INC. [amounts in dollars] Mountain States Telephone and Telegraph Company OFFSETS OFFSETS CORRECTED Complainant OVEREARNINGS ALLOWED CORRECTED DAMAGES Advanced Telecommuni- 6,091 (179) 179 6,091 cations Corp. File No. E-90-361 Competitive Telecommuni- cations Assoc., et al., File No. E-89-386 American Sharecom 11,842 (15,216) 15,216 11,842 ITT 30,865 (2,173) 2,173 30,865 Competitive Telecommuni- cations Assoc., et al., File No. E-89-387 American Sharecom 1,656 (658) 658 1,656 ITT 12,803 (94) 94 12,803 Com Systems, Inc. 6,780 -0- -0- 6,780 File No. E-89-421 MCI Telecommuni- 1,134,175 (2,561,000) 2,561,000 1,134,175 cations, Corp. File No. E-88-51S MidAmerican Long 72,523 -0- -0- 72,523 Distance Company File No. E-89-407 Telecom*USA, Inc. 9,402 -0- -0- 9,402 File No. E-90-362 Northwestern Bell Telephone Company OFFSETS OFFSETS CORRECTED Complainant OVEREARNINGS ALLOWED CORRECTED DAMAGES MCI Telecommuni- 926,057 (371,000) 371,000 926,057 cations, Corp. File No. E-88-54S MidAmerican Long 201,950 (13,397) 13,397 201,950 Distance Company File No. E-89-408 Telecom*USA, Inc. 358,825 (38,526) 38,526 358,825 File No. E-90-364 Pacific Northwest Bell Telephone Company OFFSETS OFFSETS CORRECTED Complainant OVEREARNINGS ALLOWED CORRECTED DAMAGES Allnet Communication151,644 (18,347) (18,347) 151,644 Services, Inc. File No. E-89-038 MCI Telecommuni- 262,727 (577,000) 577,000 262,727 cations, Corp. File No. E-88-44S Competitive Telecommuni- cations Assoc., et al., File No. E-89-388 American Sharecom 7,339 (2,102) 2,102 7,339 ITT 248,305 (300) 300 248,305 Pacific Northwest Bell Telephone Company (con't) OFFSETS OFFSETS CORRECTED Complainant OVEREARNINGS ALLOWED CORRECTED DAMAGES Telecom*USA, Inc. 1,487 (1,491) 1,491 1,487 File No. E-90-363 APPENDIX B Effective Period Rate Internal Revenue Service Citation 01/01/87 - 03/31/87 8% Rev.Rul. 146, 1986-2 C.B. 208 04/01/87 - 06/30/87 8% Rev.Rul. 87-23, 1987-13 I.R.B. 46 07/01/87 - 09/30/87 8% Rev.Rul. 87-62, 1987-29 I.R.B. 10 10/01/87 - 12/31/87 9% Rev.Rul. 87-87, 1987-36 I.R.B. 8 01/01/88 - 03/31/88 10% Rev.Rul. 87-131, 1987-50 I.R.B. 6 04/01/88 - 06/30/88 9% Rev.Rul. 88-17, 1988-10 I.R.B. 6 07/01/88 - 09/30/88 9% Rev.Rul. 88-50, 1988-25 I.R.B. 39 10/01/88 - 12/31/88 10% Rev.Rul. 88-86, 1988-41 I.R.B. 1 01/01/89 - 03/31/89 10% Rev.Rul. 88-105, 1988-51 I.R.B. 4 04/01/89 - 06/30/89 11% Rev.Rul. 89-36, 1989-1 C.B. 309 07/01/89 - 09/30/89 11% Rev.Rul. 89-69, 1989-1 C.B. 310 10/01/89 - 12/31/89 10% Rev.Rul. 89-99, 1989-2 C.B. 256 01/01/90 - 03/31/90 10% Rev.Rul. 89-125, 1989-2 C.B. 257 04/01/90 - 06/30/90 10% Rev.Rul. 90-19, 1990-1 C.B. 186 07/01/90 - 09/30/90 10% Rev.Rul. 90-47, 1990-1 C.B. 187 10/01/90 - 12/31/90 10% Rev.Rul. 90-71, 1990-35 I.R.B. 4 01/01/91 - 03/31/91 10% Rev.Rul. 90-94, 1990-46 I.R.B. 16 04/01/91 - 06/30/91 9% Rev.Rul. 91-20, 1991-11 I.R.B. 1 07/01/91 - 09/30/91 9% Rev.Rul. 91-33, 1991-21 I.R.B. 1 10/01/91 - 12/31/91 9% Rev.Rul. 91-50, 1991-37 I.R.B. 1 Effective Period Rate Internal Revenue Service Citation 01/01/92 - 03/31/92 8% Rev.Rul. 91-65, 1991-51 I.R.B. 1 04/01/92 - 06/30/92 7% Rev.Rul. 92-21, 1992-14 I.R.B. 14 07/01/92 - 09/30/92 7% Rev.Rul. 92-44, 1992-24 I.R.B. 86 10/01/92 - 12/31/92 6% Rev.Rul. 92-77, 1992-38 I.R.B. 12 01/01/93 - 03/31/93 6% Rev.Rul. 92-110, 1992-52 I.R.B. 15 04/01/93 - 06/30/93 6% Rev.Rul. 93-24, 1993-14 I.R.B. 5 07/01/93 - 09/30/93 6% Rev.Rul. 93-40, 1993-23 I.R.B. 9 10/01/93 - 12/31/93 6% Rev.Rul. 93-63, 1993-30 I.R.B. 40 01/01/94 - 03/31/94 6%Rev.Rul. 93-94, 1993-42 I.R.B. 42 04/01/94 - 06/30/94 6%Rev.Rul. 94-21, 1994-14 I.R.B. 14 07/01/94 - 09/30/94 7%Rev.Rul. 94-39, 1994-26 I.R.B. 9 10/01/94 - 12/31/94 8%Rev.Rul. 94-58, 1994-39 I.R.B. 6 01/01/95 - 03/31/95 8% Rev.Rul. 95-15, 1995-9 I.R.B. 9 04/01/95 - 06/30/95 9%Rev.Rul. 95-33, 1995-33 I.R.B. 17 07/01/95 - 09/30/95 8%Rev.Rul. 95-46, 1995-26 I.R.B. 6 10/01/95 - 12/31/95 8%Rev.Rul. 95-59, 1995-35 I.R.B. 10 01/01/96 - 03/31/96 8% Rev.Rul. 95-78, 1995-49 I.R.B. 6 04/01/96 - 06/30/96 7%Rev.Rul. 96-17, 1996-13 I.R.B. 5 07/01/96 - 09/30/96 8%Rev.Rul. 96-28, 1996-24 I.R.B. 11 10/01/96 - 12/31/96 8%Rev.Rul. 96-44, 1996-38 I.R.B. 4 APPENDIX C ACC Corp., v. New York Telephone Co., et al., File Nos. E-90-315, 316; E-93-054 American Network Exchange, Inc., et al., v. The Bell Atlantic Telephone Cos., File No. E-91- 135 Cable & Wireless, Inc. v. New York Telephone Co., et al., File Nos. E-90-428, 436; E-91-21; E-93-117 Competitive Telecommunications Association, et al., v. Pacific Bell Telephone, File No. E-89- 389 LDDS Communications, Inc., et al., v. New York Telephone Co., et al., File Nos. E-90-208, 224, 225, 311, 312; E-91-082, 083, 142, 143; E-93-119 MCI Telecommunications Corp., et al., v. New York Telephone Co., et al., File Nos. E-90-423, 442, 443; E-91-175, 176, 178; E-93-125, 135 Sprint Communications Co., L.P. v. Pacific Northwest Bell Telephone Co., et al., File Nos. E- 89-368, 369, 370, 380; E-90-122, 123