Teresa Muir
Director -
Regulatory Matters
1999 11 18
Mr. John Keogh
Acting Secretary General
Canadian Radio-television and
Telecommunications Commission
Ottawa, Ontario
K1A 0N2
Dear Mr. Keogh:
Subject:Proposed Revisions to the 1999 Split Rate Base (SRB) Manual
1.Pursuant to the procedures established in Telecom Letter Decision CRTC 8926 as modified by subsequent decisions and orders, Bell Canada hereby provides its SRB Manual update proposals.
2.Proposed changes to the Costing manual are outlined below:
Attachment 1:Details of the proposed tariff changes
Attachment 2:Details of other proposed manual updates
Attachment 3:Draft Manual pages
3.A machine-readable file copy of the submission is provided to the Commission via Internet email.
Yours truly,
Attachments
c.c.:Public Examination Rooms: Hull, Montréal and Toronto
105, rue Hôtel-de-Ville
6e étage
Hull (Québec) J8X 4H7
Tel: (819) 773-6030
Fax: (819) 770-7638
Internet ID:
ATTACHMENT 1
PROPOSED UPDATES TO THE 1999 SRB MANUAL
SECTION 2.2 – TARIFF SERVICES
Bell CanadaAttachment 1
1999 10Page 1 of 4
Proposed Updates to the 1999 SRB Manual
Section 2.2 – Tariff Services
1.Items To Add
Proposed
TariffItem No.DescriptionClassificationNotes/Reference
67162185 Public Internet AccessOOrder 99-258, TN 6331
Market TrialEffective 22 March 1999
500(b)Reservation of UOrder 99-646, TN 6356
DID NumbersEffective 17 August 1999
7396D-57Channelized OC-12OOrder 99-327, TN 6334
Access and DS-3 InterfaceEffective 9 April 1999
G250(a)(g)Common Channel UOrder 99-422, TN 6342
Signalling #7 TransmitEffective 6 July 1999
Service to WSP(Interim Approval)
F526(g)Intermediate Frequency OOrder 99-423, TN 6343
ChannelsEffective 14 May 1999
G253Directory Information U,OOrder 99-273, TN 5908 Service to Wireless Service TN 6190
ProvidersEffective 25 May 1999 (Interim Approval)
B-824Customer Direct UOrder 99-254, TN 6294
Information Delivery ServiceEffective 19 March 1999
G-205Asymmetric Digital UOrder 99-355, TN 6278
Subscriber Line ServiceEffective 15 April 1999
Provider Central Office (Interim Approval)
Agreement
B4540Central Office SoftwareUOrder 99-218, TN 6329
Effective 12 March 1999
B4504Release Link TrunkUOrder 99-505, TN 6349
Effective 4 June 1999
2.Items Transferred from NST (7400) Per Order 99-506, TN 6341
TariffItem No.
671623 from NST Item 902
315from NST Item 910
675from NST Item 900
2030from NST Item 903
4621from NST Item 404
7516100from NST Item 920
3.Items To Delete
Tariff Item No.
7396B-0794, B-0906, F-1011,
Various items from Order 99-249, TN 6326 on the attached list
7400800
4.Removal of Foreborne Items
Tariff Item No.
671672, 1260, 1995, 3070, 3170, 3175, 3182, 3184, 3280,
3281, 3330, 3625, 4750, 4800, 4810,
6396B-0778, B-5000, B-5001,
7400201, 202, 212, 213, 214, 215, 216, 220, 225, 227, 229,
240, 250, 400, 501, 504,
505.05, 505.06, 505.07, 505.08, 505.10, 505.11, 505.12,
505.13, 505.14, 505.15, 505.16
710, 711, 717, 721, 722, 723, 724, 727, 729, 733, 734,
739, 742, 743, 744, 745, 746, 750, 751, 754, 755, 758,
760, 761, 762, 763, 764, 765, 766, 767, 771, 774, 778,
780, 784,
1111, 1113, 1115, 1117, 1118, 1121, 1123
5. Items with Description Changes
Tariff Item No.Updated Description
7516Access Services Tariff for Interconnection with Carriers and
Other Service Providers
751640 800/888 Carrier Access Multi-Carrier
90Facilities for Dedicated Access Lines
TN 6326Attachment 1
Tariff 7396Page 1 of 4
TN 6326Attachment 1
Tariff 7396Page 1 of 4
Inform A-3552(a)(1)
A-4013(b)(1)
A-4013(b)(2)
A-4013(b)(3)
A-4013(b)(4)
A-4013(b)(6)
A-4013(b)(7)
A-4013(b)(9)
A-4013(c)(1)
A-4013(c)(2)
A-4013(d)(3)
A-4065(f)
A-4065(k)(1)
A-4065(k)(2)
B-751(b)
B-752(a)
B-755(b)
B-758(a)
B-773(a)
B-784(a)
B-801(a)
B-801(b)
B-802(a)
B-803(a)(1)
B-803(a)(2)
B-804(a)(1)
B-804(a)(1)
B-804(a)(2)
B-804(a)(3)
B-804(a)(3)
B-804(a)(4)
B-806(a)(1)
B-809(a)
B-819(a)(2)
B-820(a)(1)
B-820(a)(2)
B-822(a)(1)
B-1004(a)
B-1032(a)
B-1033(a)
B-1042(a)
B-1506(a)
B-2500(b)(2)
B-2500(c)(1)
B-2500(c)(1)a.
B-2500(c)(2)
B-2505(a)(1)
B-2505(a)(12)
B-2505(a)(2)
B-2505(a)(3)i.
B-2505(a)(4)b.
B-2508(a)
B-2510(a)
B-2511(b)(1)
B-2511(b)(2)
B-2511(c)
B-2514(a)
B-2515(a)(1)
B-2515(a)(2)
B-2515(a)(3)
B-2516(a)(1)a.
B-2516(a)(1)b.
B-2516(a)(2)a.
B-2516(a)(3)a.
B-2518(a)
B-2521(a)(1)
B-2521(a)(13)
B-2521(a)(14)
B-2521(a)(2)
B-2521(a)(3)a.
B-2521(a)(3)b.
B-2521(a)(4)a.
B-2521(a)(4)b.
B-2521(a)(6)
B-2521(a)(6)a.
B-2521(a)(7)
B-2521(a)(8)
B-2522(a)(1)
B-2522(a)(3)
B-2522(a)(5)
B-2522(b)(1)
B-2522(b)(2)
B-2522(b)(3)
B-2522(b)(4)
B-2522(b)(5)
B-2522(f)(1)
B-2522(f)(2)
B-2522(h)(1)
B-2522(h)(10)
B-2522(h)(10)a.
B-2522(h)(11)
B-2522(h)(13)
B-2522(h)(14)
B-2522(h)(15)
B-2522(h)(16)
B-2522(h)(18)
B-2522(h)(19)
B-2522(h)(2)
B-2522(h)(20)
B-2522(h)(21)
B-2522(h)(22)
B-2522(h)(23)
B-2522(h)(24)
B-2522(h)(25)
B-2522(h)(26)
B-2522(h)(27)
B-2522(h)(28)
B-2522(h)(29)
B-2522(h)(3)
B-2522(h)(30)
B-2522(h)(31)
B-2522(h)(4)
B-2522(h)(5)a.
B-2522(h)(5)b.
B-2522(h)(7)
B-2522(h)(8)
B-2522(h)(9)
B-2522(n)(1)
B-2522(p)
B-2522(q)
B-2523(c)
B-2523(f)
B-2523(k)
B-2523(l)(1)
B-2523(l)(2)
B-2523(l)(3)
B-2524(a)
B-2524(b)
B-2524(f)
B-2524(l)
B-2524(m)
B-2524(n)
B-2524(q)
B-2524(v)
B-2524(w)
B-2524(x)
B-2524(y)
B-2524(z)
B-2524(bb)
B-2524(cc)
B-2526(a)(1)
B-2526(a)(2)
B-2526(a)(3)
B-3500(b)(1)b.1.
B-3500(b)(1)c.1.
B-3500(b)(1)c.2.
B-3500(b)(3)a.
B-3500(b)(3)b.
B-3500(e)(10)
B-3500(e)(9)
B-3500(g)
B-3500(o)
B-3500(q)(2)
B-3500(q)(3)
B-3501(a)(1)
B-3501(a)(3)
B-3501(a)(4)
B-3501(b)(1)
B-3501(b)(2)
B-3501(b)(3)
B-3501(b)(4)
B-3501(b)(5)
B-3501(b)(6)
B-3501(b)(8)
B-3502(a)
B-3505(a)
B-3506(a)
B-3511(a)(3)
B-3511(a)(4)
B-3511(a)(5)
B-3514(a)
B-3516(a)(1)
B-3516(a)(13)
B-3516(a)(2)
B-3516(a)(3)
B-3516(a)(4)
B-3516(a)(5)
B-3516(a)(6)
B-3520(a)
B-3522(a)
B-3522(b)
B-3530(c)
B-3530(d)(1)
B-3531(a)(2)
B-3531(a)(1)
B-4500(c)(3)
B-4501(a)
B-4501(b)1
B-4502(a)(1)
B-4502(b)(1)
B-4504(a)(1)
B-4505(a)
B-4506(a)
B-4507(a)
B-4508(a)(1)
B-4508(a)(2)
B-4512(a)
B-4516(a)
B-4520(a)
B-4525(a)
B-4525(b)
B-4530(a)
B-4531(a)
B-4541(a)(1)
B-4541(a)(2)
B-4541(a)(3)
B-4545(a)(4)
B-4546(q)
B-4548(b)
B-4549(a)
B-4549(b)(1)
B-4549(b)(2)
D-10(a)(2)b
D-10(a)(3)b
D-20(a)
D-20(c)
D-20(g)
D-20(k)
D-21(b)
D-21(c)
D-21(e)
D-21(f)
D-35(g)(1)
D-35(h)(1)
D-35(h)(2)
D-35(h)(3)
D-35(h)(4)
D-36(a)
D-38(a)(2)
D-38(a)(4)
D-38(a)(6)
D-38(b)
D-39(i)
D-40(a)
D-41(a)
D-42(d)
D-46(a)
D-46(b)
D-58(b)
D-58(c)(1)
D-58(c)(2)
D-58(d)
D-58(h)
D-58(i)
D-58(n)
D-58(q)
D-58(r)
D-58(s)
D-58(t)
D-58(v)
D-62(a)(1)
D-62(a)(2)
D-62(a)(3)
D-62(a)(4)
D-63(b)
D-63(l)
D-63(n)
D-63(n)
D-63(o)
D-63(p)
D-63(q)
D-63(r)
D-63(s)
D-63(t)
D-63(u)
D-63(v)
D-63(x)
D-63(y)
D-63(z)
D-63(aa)
D-63(cc)
D-63(dd)
D-63(ff)
D-63(hh)
D-63(ii)
D-63(jj)
D-63(kk)
D-63(mm)
D-64(a)(2)
D-66(a)
D-67(a)
D-67(c)
D-67(g)
D-67(m)
D-67(n)
D-67(p)(1)
D-67(p)(2)
D-69(a)
D-69(b)
D-69(c)
D-69(d)
D-69(e)
D-69(f)
D-69(g)
D-69(i)
D-69(k)
D-69(l)
D-69(m)
D-69(o)
D-69(p)
D-70(a)(1)c.
D-72(e)
D-72(g)
D-72(h)
D-72(i)
D-72(k)
D-72(n)
D-72(q)
D-73(a)(1)
D-73(a)(2)
D-75(b)(1)
D-75(d)(1)
D-75(d)(2)
D-75(f)(1)
D-75(f)(2)
D-75(f)(3)
D-77(a)
D-77(b)
D-77(c)
D-100(a)(1)
D-100(a)(2)
D-100(d)
D-100(e)(1)
D-100(e)(2)
D-100(f)(1)
D-100(f)(2)
D-100(g)(1)
D-100(g)(2)
D-507(d)
D-507(f)
D-524(a)(1)
D-540(a)
D-602(a)
D-605(b)(2)
D-605(e)(6)
D-1000(a)(10)
D-1000(a)(2)
D-1000(b)(1)
D-1000(b)(11)
D-1000(b)(12)
D-1000(b)(13)
D-1000(b)(14)
D-1000(b)(2)
D-1000(b)(3)
D-1000(b)(5)
D-1000(b)(7)
D-1000(b)(9)
D-1004(a)
D-1007(a)(2)a.1.
D-1007(a)(2)a.2.
D-1007(a)(2)b.
D-1014(a)(17)
D-1014(a)(18)
D-1014(a)(20)
D-1014(a)(21)
D-1014(a)(22)
D-1014(a)(23)
D-1014(a)(26)
D-1014(a)(27)
D-1014(a)(31)
D-1014(a)(33)a.
D-1014(a)(34)
E-58(a)
E-522(b)
E-522(c)
E-1015(a)
E-1032(a)
F-12(b)(1)
F-12(b)(2)
F-12(c)(1)
F-12(c)(2)
F-22(a)
F-22(b)(1)
F-22(b)(2)
F-22(c)(2)a.
F-22(c)(2)b.
F-500(o)(1)
F-500(o)(2)
F-500(p)
F-500(r)(1)
F-500(r)(2)
F-500(s)
F-500(u)(3)
F-500(v)
F-500(w)
F-500(x)
F-500(y)
F-500(z)(2)
F-500(bb)
F-500(ee)
F-500(gg)(1)
F-500(gg)(2)
F-500(ii)(1)
F-500(ii)(2)
F-500(ll)(1)
F-500(ll)(2)
F-500(mm)(1)d.
F-500(nn)(1)
F-500(nn)(2)
F-506(a)(1)
F-506(a)(2)
F-508(a)(1)
F-508(a)(2)
F-508(b)(1)
F-508(b)(2)
F-508(c)(1)
F-508(c)(2)
F-508(d)(1)
F-508(d)(2)
F-508(e)(1)
F-508(e)(2)
F-510(i)(1)a.
F-510(i)(1)b.
F-510(i)(2)a.
F-510(i)(2)b.
F-510(k)(1)
F-510(k)(2)
F-515(a)(1)a.
F-515(a)(1)b.
F-515(a)(3)a.
F-515(a)(3)b.
F-515(e)
F-515(f)
F-515(k)(1)
F-515(k)(2)
F-517(a)
F-524(b)(1)
F-524(b)(2)
F-524(c)
F-524(d)
F-531(a)
F-531(b)
F-533(b)(1)
F-533(b)(2)
F-1303(a)(1)
F-1303(b)(10)c.
F-1303(b)(11)a.
F-1303(b)(11)b.
F-1303(b)(13)a.1.
F-1303(b)(13)a.2.
F-1303(b)(13)b.1.
F-1303(b)(13)b.2.
F-1303(b)(14)a.1.
F-1303(b)(14)a.2.
F-1303(b)(3)e.1.
F-1303(b)(3)e.2.
F-1303(b)(4)a.
F-1303(b)(4)b.
F-1303(b)(8)
F-1304(c)(1)
F-1309(a)
F-1311(a)(1)
F-1311(a)(1)a.
F-1311(a)(2)
F-1311(b)
F-1311(b)(1)
F-1311(c)
F-1311(c)(1)
F-1501(a)
F-1503(a)(1)
F-1505(a)
F-1505(c)
F-1508(a)
G-51(p)(1)a.
G-52(a)
G-52(b)
G-99(a)
G-151(a)
G-164(a)
ATTACHMENT 2
PROPOSED UPDATES TO THE 1999 SRB – MANUAL
Attachment 2
Page 1 of 1
PROPOSED UPDATES TO THE 1999 SRB – MANUAL
In July 1999, Bell Canada introduced a new accounting software system called SAP, to replace its general ledger system and certain related systems. Co-incident with the introduction of this new accounting system, the Company changed its system of accounts. The account series are:
100 Assets
200 Liabilities
300 Debt and Equity
400 Operating Revenues (for business management purposes)
500 Operating Revenues (for regulatory purposes)
600 Operating Expenses
While the overall structure has not changed significantly, there are numerous changes at the individual account level. A full list of the new accounts will be filed in January 2000.
In this filing, the Company has included a new draft of section 5 of the SRB Manual, which provides assignment methodologies for the 100, 200 and 300 series of accounts. Bell Canada will continue to maintain the old 500 series of account codes for Operating Revenues.
Since Operating Expenses will continue to be accumulated into Activities and Telephone Plant will continue to be maintained at a field code level, no change to the related assignment methodologies are required as a result of SAP.
The Company notes that as a consequence of the change to SAP software, it will no longer be adding an Allowance for Funds Used During Construction to the cost of new projects for financial reporting purposes. This is a relatively minor item on the Company's income statement amounting to less than 0.2% of Utility operating revenue. Accordingly, the Company proposes that it no longer record an Allowance for Funds Used During Construction in its Split Rate Base statements.
ATTACHMENT 3
FINAL RESULTS
Bell CanadaSection 5
Split Rate Base ManualIndex
1999 10 DraftPage 1 of 1
FINAL RESULTS
Index
Section
5.1Introduction
5.2Below Net Operating Revenue (NOR)
a)Telco CAT Revenues/Expenses
b)Other Income
c)Other Expense
d)Interest on Long Term Debt
e)Income Taxes
f)Preference Dividend
5.3Average Net Investment Base
a)Accumulated Depreciation
b)Deferred Income Taxes
c)Plant Under Construction
d)Material and Supplies
e)Investments in Subsidiaries and Affiliates
f)Working Capital
g)Other Deferred Charges – Net
5.4SRB Reports
a)Income Statement
b)Average Net Investment Base
c)Capitalization Statement
d)Return on Average Common Equity
5.5Report Formats
Bell CanadaSRB Manual 5.1
Split Rate Base ManualIntroduction
1999 10 DraftPage 1 of 1
5.1INTRODUCTION
This section of the Manual provides the assignment methodologies for all items not covered elsewhere in this Manual and also the format and compilation of the SRB reports.
All items on the Average Net Investment Base (ANIB) report are averages for the period being reported e.g., the sum of the 1 January and 31 December balances divided by two.
The Split Rate Base (SRB) results are based on the Company's non-consolidated financial results adjusted for certain differences between the financial basis of accounting and the regulatory basis of accounting e.g., the use of the depreciation asset lives prescribed by the Commission and the amortization of certain costs that were deferred for regulatory purposes.
Bell CanadaSRB Manual 5.2
Split Rate Base ManualOther Income Statement Items
1999 10 DraftPage 1 of 2
5.2MISCELLANEOUS INCOME STATEMENT ITEMS
This section of the Manual describes the methodologies used to calculate telco Carrier Access Tariff (CAT) revenues/expenses and to assign all other items on the SRB income statement that are not included in Operating Revenues or Operating Expenses.
a)CALCULATION OF TELCO CAT REVENUES/EXPENSES
Both SRB segments also include the Bell Canada CAT charges for Switching and Aggregation (S&A), start-up and the monthly Interexchange Access Charge (IAC). These charges are reflected as revenues to the Utility segment and as expenses to the Other segment.
CAT transfers between the Utility segment (revenues) and the Other segment (expense) are calculated based on volume of minutes or services multiplied by the rates prescribed by the Commission principally in Telecom Decision CRTC 97-8. Start-up charges are determined by multiplying the total connect minutes by the appropriate per-minute charge set out in the Company's tariff. The IAC charges are developed by pricing out in-service FX circuit terminations at 25% of the monthly rate for Information System Access Lines (ISAL) by rate group from historical billing information.
b)OTHER INCOME
The assignment methodologies are as follows:
i)Dividend Income
1.The portion related to Directory Operations is assigned directly to the Utility segment.
2.The remaining amount is assigned directly to the Other segment.
ii)Interest Earned
1.The portion related to the Intercorporate Loans/SWAP Agreement and notes payable by subsidiaries and associated companies are assigned directly to the Other segment.
2.The remaining amount is assigned by segment using the Average Net Investment Base ratio.
iii)Miscellaneous Income-Net
This item is assigned by segment using the Average Net Investment Base ratio.
c)OTHER EXPENSE
The assignment methodologies are as follows:
i)Other Interest Expense
1.The portion related to the Intercorporate Loans/SWAP Agreement and notes payable to subsidiaries and associated companies are assigned directly to the Other segment.
- The remaining amount is assigned by segment using the Average Net Investment Base ratio.
ii)Amortization of LTD Expenses
This item is assigned using the Average Net Investment Base ratio.
iii)Amortization of Unrealized Loss on Foreign Exchange - LTD
This item is assigned using the Average Net Investment Base ratio.
d)INTEREST ON LONG TERM DEBT
Interest on Long Term Debt and Dividends - Retractable Preferred are assigned using the Average Debt ratio.
e)INCOME TAXES
Income taxes are assigned as follows:
1.Deduct Dividend Income assigned to each segment from the Net Income Before Taxes of each segment.
2.Develop ratios for each SRB segment based on 1) above.
3.Assign the Income Tax expense by using the ratio in 2) above.
f)PREFERENCE DIVIDEND
Preference dividends are assigned using the Average Net Investment Base ratio.
Bell CanadaSRB Manual 5.3 (a)
Split Rate Base ManualAccumulated Depreciation
1999 10 DraftPage 1 of 1
______
GENERAL
This section of the Manual describes the methodologies used to calculate all items on the Average Net Investment Base report, except Telephone Plant in Service.
a)Accumulated Depreciation
Commencing with 1997, depreciation expense for financial purposes differed from depreciation expense for regulatory purposes. This section describes the calculation of accumulated depreciation for regulatory purposes and its assignment to the segments.
1)Obtain accumulated depreciation expense by field code from financial accounting records.
2)Deduct by field code the amount written off for financial accounting purposes at 31December1997.
3)For each year when depreciation expense calculated for financial purposes differed from depreciation expense calculated for regulatory purposes:
a)by field code, deduct depreciation expense calculated for financial reporting purposes; and
b)by field code, add depreciation expense calculated for regulatory purposes.
4)Assign accumulated depreciation by field code adjusted as above to bring it to a regulatory basis, based on the assignment to the segments of the related plant in service by field code.
Bell CanadaSRB Manual 5.3 (b)
Split Rate Base ManualDeferred Income Taxes
1999 10 DraftPage 1 of 1
______
b)DEFERRED INCOME TAXES
Deferred Income Taxes are assigned as follows:
1)Assign the portion of Deferred Income Taxes related to costs deferred for regulatory purposes (e.g., BT and VTIP) directly to Common.
2)Assign the portion of Deferred Income Taxes related to IX costs direct to Utility.
3)Assign the portion of Deferred Income Taxes related to deferred pension costs based on salary and wage ratio.
4)Assign the remaining Deferred Income Taxes based on Net Plant Investment.
5)Sum by segment the results produced in 1) to 4) above to give Deferred Income Taxes by segments.
Bell CanadaSRB Manual 5.3 (c)
Split Rate Base ManualPlant Under Construction
1999 10 DraftPage 1 of 1
______
c)PLANT UNDER CONSTRUCTION
Plant Under Construction is obtained from Company records identified by specific telephone plant investment field/function codes.
1)Multiply the PUC investment by field/function code by the associated telephone plant investment field/function code ratio to obtain PUC investment by SRB segment for each field/function code.
2)Sum the Utility and Other PUC investment.
3)Develop ratios for each SRB segment.
4)Assign total PUC investment to the segments using the ratio obtained in 3) above.
Bell CanadaSection 5.3 (d)
Split Rate Base ManualMaterials and Supplies
1999 10 DraftPage 1 of 1
The accounts that comprise Materials and Supplies and their basis of assignment are as follows:
Account
Number
/Account Name
/Assignment Methodology
1220100 / Plant Materials and Supplies / Telephone Plant, excl. Land & Building1220600 / Materials and Supplies / Telephone Plant, excl. Land & Building
1220610 / Inventory Pertaining to BDI / Telephone Plant, excl. Land & Building
1220699 / Materials and Supplies (Conversion) / Telephone Plant, excl. Land & Building
1220800 / Reusable Material Class "C" / Telephone Plant, excl. Land & Building
1220920 / Material Held Under Consignment -
Nortel - COE / Telephone Plant, excl. Land & Building
1221000 / Inventory Holding Account (Direct Shipments) / Telephone Plant, excl. Land & Building
1222000 / Inventory in Transit - Clearing Account / Telephone Plant, excl. Land & Building
1231000 / Inventory Discounts / Telephone Plant, excl. Land & Building
Bell CanadaSection 5.3 (e)
Split Rate Base ManualInvestments
1999 10 DraftPage 1 of 2
The accounts that comprise Investments and their basis of assignment are as follows:
Account
Number
/Account Name
/Assignment Methodology
1801010 / Investment - Bell Advanced Communications Inc. / Direct to Other1801020 / Investment - Bell ActiMedia Inc.
-Directory Operations
-Other Activities / Direct to Utility
Direct to Other
1801030 / Investment - LPB Poles Inc. / Direct to Other
1801050 / Investment - Nexacor Realty Management / Direct to Other
1801060 / Investment - Progistix Solutions / Direct to Other
1801070 / Investment - Expertech Network Installations (ENI) / Direct to Other
1801080 / Investment - MediaLinx / Direct to Other
1801090 / Investment - Enhanced Messaging Services Inc. / Direct to Other
1801100 / Investment - New North Media Inc. / Direct to Other
1801110 / Investment - Darome Canada Inc. / Direct to Other
1801120 / Investment - J.A. Provost Inc. / Direct to Other
1801150 / Investment - Nexxia / Direct to Other
1801151 / Investment - BCE Nexxia (US) / Direct to Other
1801152 / Investment - BCE Nexxia International / Direct to Other
1801160 / Investment - Bell Sygma Inc. – Solutions / Direct to Other
1801180 / Investment - Canada LP / Direct to Other
1801181 / Investment - Canada AC / Direct to Other
1801190 / Investment - BCE Mobile / Direct to Other
1801200 / Investment - BCE Capital / Direct to Other
1801210 / Investment - Fiberco Canada / Direct to Other
1801215 / Investment - Fiberco US / Direct to Other
1801220 / Investment - Newtel / Direct to Other
1801250 / Investment - Nordia / Direct to Other
1801260 / Investment - BDI / Direct to Other
1801270 / Investment - ActiMedia Services / Direct to Other
1801271 / Investment - ActiMedia Finance / Direct to Other
1802100 / Investment - Télébec / Direct to Other
1802110 / Investment - Northwestel / Direct to Other
1802180 / Investment - Northern Tel / Direct to Other
1811010 / SRCI (Stentor Resource Centre Inc.) / Direct to Other
1811020 / STPI (Stentor Telecom Policy Inc.) / Direct to Other
1811030 / Stentor Services Inc. / Direct to Other
1811040 / Mediatel Inc. / Direct to Other
1811050 / Bell Canada Resources Inc. / Direct to Other
1811060 / Bell Northern Research (BNR) / Direct to Other
1811070 / Connectivity Managed Network Services Inc. / Direct to Other
1811100 / Québec Call Centers Commercialization Corp. / Direct to Other
1811110 / Vistar Telecommunications Inc. / Direct to Other
1811120 / 3294625 Canada Inc. / Direct to Other
1811130 / Jazz-Media / Direct to Other
Account
Number
/Account Name
/Assignment Methodology
1811140 / Digital Renaissance Inc. / Direct to Other1811141 / Investment - BCE Emergis / Direct to Other
1811150 / IPSAT / Direct to Other
1811151 / Nexxia US / Direct to Other
1811160 / JCS Canada Inc. / Direct to Other
1811170 / Cogni-Case / Direct to Other
1811180 / Canadian Portable Contribution Consortium / Direct to Other
1811215 / Investment - Fiberco US / Direct to Other
1811230 / Manitoba Tel / Direct to Other
1811240 / Atlantic Co / Direct to Other
1812120 / Maritime Tel & Tel Limited / Direct to Other
1812220 / Bruncor / Direct to Other
1812230 / Teleglobe / Direct to Other
1812240 / Canoe / Direct to Other
1812250 / Intrigna / Direct to Other
1819999 / Investments - Other Associated Cos. (Conversion) / Direct to Other
1821000 / Portfolio investments / Direct to Other
1822000 / Loans Receivable - Subsidiary / Direct to Other
1822100 / Loans Receivable - Other Related / Direct to Other
1822199 / Loans Receivable - LGL Conversion / Direct to Other
1822200 / Loans Receivable / Direct to Other
1859000 / Initial Investments / Direct to Other
Bell CanadaSection 5.3 (f)
Split Rate Base ManualWorking Capital
1999 10 DraftPage 1 of 13
The accounts that comprise Working Capital and their basis of assignment are as follows:
Account
Number
/Account Name
/Assignment Methodology
1000000 / General Cash Account / Net Plant Minus Deferred Taxes1002000 / Cash A/P Disbursement Bank Account 196878 / Net Plant Minus Deferred Taxes
1002220 / Cash A/P Check Discount / Net Plant Minus Deferred Taxes
1007000 / Nexacor Cash - In trust for Bell Canada / Net Plant Minus Deferred Taxes
1007100 / Nexacor Cash Transfer / Net Plant Minus Deferred Taxes
1008000 / Employee Advances - Petty Cash / Net Plant Minus Deferred Taxes
1009000 / Temporary Cash Investments - Subsidiaries / Direct to Other
1009100 / Temporary Cash Investments - Other Related / Direct to Other
1009200 / Temporary Cash Investments / Direct to Other
1009999 / Temporary Cash Investments - LGL Conversion / Direct to Other
1100000 / Notes Receivable - Subsidiaries / Direct to Other
1101000 / Notes Receivable - Other Related / Direct to Other
1102000 / Notes Receivable / Direct to Other
1109999 / Notes Receivable - LGL Conversion / Direct to Other
1110000 / Accounts Receivable Interest - Subsidiaries / Direct to Other
1111000 / Accounts Receivable Interest - Other Related / Direct to Other
1112000 / Accounts Receivable Interest / Direct to Other
1119999 / Accounts Receivable Interest - LGL Conversion / Direct to Other
1120000 / Accounts Receivable Dividends - Subsidiaries / Direct to Other
1121000 / Accounts Receivable Dividends - Other Related / Direct to Other
1122000 / Accounts Receivable Dividends / Direct to Other
1129999 / Accounts Receivable Dividends - LGL Conversion / Direct to Other
1161000 / Other A/R - Subsidiaries / Direct to Other
1161010 / Other A/R - Bell Advanced Communications Inc. / Direct to Other
1161020 / Other A/R - Bell ActiMedia Inc. / Direct to Other
1161030 / Other A/R - LPB Poles Inc. / Direct to Other
1161050 / Other A/R - Nexacor Realty Management / Direct to Other
1161060 / Other A/R - Progistix Solutions / Direct to Other
1161070 / Other A/R - Expertech Network Installations / Direct to Other
1161080 / Other A/R - MediaLinx / Direct to Other
1161090 / Other A/R - Enhanced Messaging Services Inc. / Direct to Other
1161100 / Other A/R - New North Media Inc. / Direct to Other
1161110 / Other A/R - Darome Canada Inc. / Direct to Other
1161120 / Other A/R - J.A. Provost Inc. / Direct to Other
1161150 / Other A/R - Nexxia / Direct to Other
1161151 / Other A/R - BCE Nexxia Corp (US) / Direct to Other
1161152 / Other A/R - BCE Nexxia International / Direct to Other
1161160 / Other A/R - Solutions / Direct to Other
1161180 / Other A/R - Canada LP / Direct to Other
Account
Number
/Account Name
/Assignment Methodology
1161181 / Other A/R - Canada AC / Direct to Other1161190 / Other A/R - BCE Mobile / Direct to Other
1161200 / Other A/R - BCE Cabital / Direct to Other
1161210 / Other A/R - Fiberco Canada / Direct to Other
1161250 / Other A/R - Nordia / Direct to Other
1161260 / Other A/R - BDI / Direct to Other
1161270 / Other A/R - ActiMedia Services / Direct to Other
1161271 / Other A/R - ActiMedia Finance / Direct to Other
1161280 / A/R - Bell Mobility Cellular / Direct to Other
1161290 / A/R - Nat Mobile Rabio / Direct to Other
1161300 / A/R - Télébec / Direct to Other
1161310 / A/R - Northwestel / Direct to Other
1161320 / A/R - Northern Tel / Direct to Other
1161330 / A/R - TD Services / Direct to Other
1170010 / Other A/R - BCE (Bell Canada Enterprises) / Direct to Other
1170020 / Other A/R - BCE Investments (Canada) Inc. / Direct to Other
1170030 / A/R - Bell Canada Holdings / Direct to Other
1171010 / Other A/R - SRCI (Stentor Resource Centre Inc.) / Direct to Other
1171020 / Other A/R - STPI (Stentor Telecom Policy Inc.) / Direct to Other
1171030 / Other A/R - Stentor Services Inc. / Direct to Other
1171040 / Other A/R - Mediatel Inc. / Direct to Other
1171041 / Other A/R - Bell Sygma Inc. / Direct to Other
1171050 / Other A/R - Bell Canada Resources Inc. / Direct to Other
1171060 / Other A/R - Bell Northern Research (BNR) / Direct to Other
1171070 / Other A/R - Connectivity Managed Network Services Inc. / Direct to Other
1171100 / Other A/R - Québec Call Centres Commercialization Corp. / Direct to Other
1171110 / Other A/R - Vistar Telecommunications Inc. / Direct to Other
1171120 / Other A/R - 3294625 Canada Inc. / Direct to Other
1171130 / Other A/R - Jazz Media / Direct to Other
1171131 / Other A/R - NEWCO / Direct to Other
1171140 / Other A/R - Digital Renaissance Inc. / Direct to Other
1171141 / Other A/R - BCE Emergis / Direct to Other
1171150 / Other A/R - IPSAT / Direct to Other
1171160 / Other A/R - JCS Canada Inc. / Direct to Other
1171170 / Other A/R - Cogni-Case / Direct to Other
1171180 / Other A/R - Cdn Portable Contribution Consortium / Direct to Other
1171230 / Other A/R - Manitoba T&T / Direct to Other
1172010 / Other A/R - Bimcor Inc. / Direct to Other
1172020 / Other A/R - Bell Mobility Cellular Inc. / Direct to Other
1172030 / Other A/R - Natnl Mobile Radio Communications Inc. / Direct to Other
1172040 / Other A/R - Bell Telic Inc. / Direct to Other
1172060 / Other A/R - Northern Telecom / Direct to Other
Account