TEXAS STATEWIDE TELEPHONE COOPERATIVE, INC.
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Transcript of TEXAS STATEWIDE TELEPHONE COOPERATIVE, INC.
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TEXAS STATEWIDE TELEPHONE COOPERATIVE, INC.
Accounting and Customer Service Conference - 2014
Regulation and Accounting for VoIP
Presented by:
Matt Snowden, C.P.A.Bolinger, Segars, Gilbert & Moss, L.L.P.
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TOPICS
Regulation
Accounting
Taxes
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Regulation
Is it regulated?
Depends
Three different scenarios
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Regulation
Scenario One
ILEC/CLEC provides basic local exchange service using VoIP technology
Regulated? Yes!
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Regulation
Scenario Two
ILEC/CLEC provides a combination of basic local exchange service and DSL service, over which a VoIP service is provided by an entity other than the ILEC/CLEC
Regulated? Yes and No
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Regulation
Scenario Three
ILEC/CLEC provides a data-only DSL service over which a VoIP service is provided by an entity other than the ILEC/CLEC
Regulated? Yes and No
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Additional Regulation
FCC has acted to ensure VoIP providers comply with important public safety requirements and public policy goals.
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Additional Regulation – E911
All interconnected VoIP providers must:
Provide 911 service to all of their customers Obtain customer’s physical location at which the service will
first be used Transmit all 911 calls (including callback number and physical
location) to appropriate emergency services call center or local emergency authority
Inform and obtain affirmative acknowledgement from new and existing customers of the limitations of their 911 service
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Additional Regulation - Other
Local Number Portability (LNP)
Customer Proprietary Network Information (CPNI)
Telecommunication Relay Service (TRS) requirements
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Accounting
VoIP Network
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Accounting
VoIP Network
Class 4 or 5
TDM Switch
TDM Softswitch
STP
Media Gateway Media
Gateway Controller
Border Session
Controller
Signaling Gateway
2232 Circuit
Equipment
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Accounting
What is a “Switch”?
Centers around interconnection Controls the call Interfaces other network elements Must support the origination and termination of a call Serves functions such as routing, billing, traffic measurement
and custom calling
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Accounting – TDM Softswitch
Softswitch Elements
Functionality Classification Account
Softswitch controller + Signaling Gateway
Call ControlSS7 Interface
Standalone Softswitch Controller – Not a switch
2232.1 Circuit Equipment
Softswitch controller + Signaling Gateway +Line Gateway +Trunk Gateway +Packet Router
Call ControlSS7 InterfaceLine TerminationsTrunk TerminationsRouting for L-L and L-T and possible T - T
Softswitch End Office with associated circuit equipment or Softswitch Tandem Switch
Softswitch End Office (2212.1 Digital Electric Switching) and other Circuit Equipment (2232.1 Circuit Equipment)
Line Gateway +Trunk Gateway +Packet Router
Line TerminationsTrunk TerminationsRouting for L-L and L-T and possible T-T
Softswitch Remote with associated circuit equipment (Requires Softswitch controller and Signaling Gateway for call routing and other functionalities)
Softswitch Remote (2212.1 Digital Electric Switching) and other Circuit Equipment (2232.1 Circuit Equipment)
Line Gateway Line Terminations Softswitch Concentrator 2232.1 Circuit Equipment
Packet Router Routing between Line and Trunk Gateways
Softswitch Circuit Equipment
2232.1 Circuit Equipment
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Accounting
VoIP Network•Tower
Attached to building (2121 account)Free standing or guyed (2411 account)
•Tower Equipment – Antenna SystemsMostly going to consist of radio equipment (2231.1 accounts)
•Field CabinetMostly going to consist of circuit equipment (2232 accounts)
See embedded RAO Letter 6 for detailed listing of equipment with their respective account classifications
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Accounting
See embedded RAO Letter 6 for detailed listing of equipment with their respective account classifications
Broadband Modem
(2232 – Circuit Equip)
Adaptor(2362 – Other Terminal Equipment)
VoIP Phone (2311 – Station Apparatus)
Regular Telephone(2311 – Station Apparatus)
Satellite(2231.1 – Radio Systems)
Antennae(2231.2 – Other Radio Facilities)
NID(2232 – Circuit Equipment)
Computer(2311 – Station Apparatus)
Fiber
Wireless
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Taxes
Taxes to be collected and remitted:
State Sales Tax
City, County and Other Local Taxes
TUSF Assessment
Federal Universal Service Charge
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Taxes
Taxes not applicable:
Federal Excise Tax
PUC Gross Receipts Assessment
911 Equalization Surcharge
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Reference
NECA VoIP Guideline Paper RAO Letter 6
Accounting for Softswitches RAO Letter 21
The End
Matt Snowden, Bolinger, Segars, Gilbert & Moss, LLP
Email – [email protected]
Phone – (806) 747-3806
Fax – (806) 474-3815
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