47 C.F.R. § 43.21 – Transactions with affiliates.

(a) -(d) [Reserved]
(e) Each incumbent local exchange carrier, except mid-sized incumbent local exchange carriers, as defined by § 32.9000 with annual operating revenues equal to or above the indexed revenue threshold shall file, no later than April 1 of each year:
1. (1) Its revenues, expenses and investment for all accounts established in part 32 of this chapter, on an operating company basis,
2. (2) -(3) [Reserved]
(f) -(k) [Reserved]

[28 FR 13214, Dec. 5, 1963, as amended at 49 FR 10122, Mar. 19, 1984; 50 FR 41153, Oct. 9, 1985; 51 FR 37024, Oct. 17, 1986; 52 FR 35918, Sept. 24, 1987; 58 FR 36143, July 6, 1993; 61 FR 50245, Sept. 25, 1996; 62 FR 39778, July 24, 1997; 67 FR 5700, Feb. 6, 2002; 67 FR 13225, Mar. 21, 2002; 91 FR 20374, Apr. 16, 2026]