D.9902038, the Commission relieves NDIECs, nondominant CLECs or Competitive Local Carriers (CLCs) from certain accounting requirements. According to D.9902038, and NDIECS which are not part of an ILEC “CLCs … corporate entity should be relieved of the obligation to keep their books and records for their CLC and NDIEC operations in accordance with the USOA pursuant to Title 47, Code of Federal Regulations, Part 32,” but should be required to keep their books and records in accordance with GAAP.” Thus, pursuant to D.9902038, the Commission has the power to exempt NDIECs and CLECs that are not part of an incumbent local exchange carrier corporate entity from complying with USOA requirements. In D.9902038, the Commission found that the exemption applied to carriers offering local and interexchange services including CLECs, and concluded that the exemption “will not hinder the Commission’s enforcement responsibilities,” because exempt NDIECs and CLECs are still required to maintain their books in accordance with the GAAP, and continue to make their accounting records available to the Commission upon demand pursuant to § 581. Pursuant to D.9902038, the Commission grants SIGCA Holdings relief from the requirement to keep its books of account in conformance with USOA, require SIGCA Holdings to maintain its books in accordance with GAAP, and further require SIGCA Holdings to comply with Section 581 by making its accounting books available to the Commission upon demand. Safety Considerations With the adoption of the Safety Policy Statement of the California Public Utilities Commission on July 10, 2014, the Commission has, among other things,
D.9902038, the Commission relieves NDIECs, nondominant CLECs or Competitive Local Carriers (CLCs) from certain accounting requirements. According to D.9902038, “CLCs … and NDIECS which are not part of an ILEC corporate entity should be relieved of the obligation to keep their books and records for their CLC and NDIEC operations in accordance with the USOA pursuant to Title 47, Code of Federal Regulations, Part 32,” but should be required to keep their books and records in accordance with GAAP.” Thus, pursuant to D.9902038, the Commission has the power to exempt NDIECs and CLECs that are not part of an incumbent local exchange carrier corporate entity from complying with USOA requirements. In D.9902038, the Commission found that the exemption applied to carriers offering local and interexchange services including CLECs, and concluded that the exemption “will not hinder the Commission’s enforcement responsibilities,” because exempt NDIECs and CLECs are still required to maintain their books in accordance with the GAAP, and continue to make their accounting records available to the Commission upon demand pursuant to § 581. Pursuant to D.9902038, the Commission grants SIGCA Holdings relief from the requirement to keep its books of account in conformance with USOA, require SIGCA Holdings to maintain its books in accordance with GAAP, and further require SIGCA Holdings to comply with Section 581 by making its accounting books available to the Commission upon demand. Safety Considerations With the adoption of the Safety Policy Statement of the California Public Utilities Commission on July 10, 2014, the Commission has, among other things,