G. On or before April 1, 1989, and on such date of each year thereafter, resellers shall file with the Commission annual reports of their New Mexico Intrastate operating results. Such reports shall be based upon Generally Accepted Accounting Principles (GAAP). Annual reports to be filed by resellers shall contain all pertinent financial data of their operations. Data to be contained in the annual reports shall include, but not be limited to:

(1) rate base if any;

(2) expenses, split into various categories such as access charge expenses, expenses for purchase of other services from LEC's or IXC's such as MTS, WATS and PL services, foreign exchange services and local services, billings and collection services, administrative expenses, commercial and marketing expenses, advertising expenses, depreciation expenses, ad valorem taxes, federal, state and local income taxes, franchise taxes, gross receipts taxes and other such expenses;

(3) revenues split into various services or service categories offered by resellers;

(4) number of customers in the state and traffic or call volume (number of messages and minutes of use) and quantities of other services such as number of circuits.

H. Resellers shall not be required to carry their books on Uniform System of Accounts. The data submitted in the annual report should be divided into intrastate and interstate operations so that the Commission is able to assess the reasonableness of the profitability and continued viability of the resellers' intrastate operations.

[Recompiled 12/30/01]