Most interstate telecommunications providers must file an FCC Form 499-Q Telecommunications Reporting Worksheet on a quarterly basis. The Worksheets are due to USAC on February 1, May 1, August 1 and November 1 of each year. Additionally, a contributor who files a 499-Q Worksheet is obligated to file a revised Worksheet within 45 days if it discovers an error in the data that it reports, i.e., if the filer discovers that it omitted or misclassified a major category of revenue. Contributors are not required file revisions to the Form 499-Q as a result of ordinary accounting adjustments such as out-of-period adjustments. Additionally, filers should not file revised revenue information to reflect mergers, acquisitions, or sales of operating units.
The deadline for filing revisions to the November 1, 2013 Form 499-Q Worksheet is December 16, 2013. Revisions should be submitted to USAC. More information about FCC Form 499-Q is available at: http://www.usac.org/cont/tools/forms/default.aspx