FCC Seeks Input on Simplifying Business Paperwork Rules
Published Date: 5/8/2026
Notice
Summary
The FCC is checking in on its paperwork rules for businesses to make sure they’re useful and not too much work. They want your thoughts on how to keep things clear, cut down on hassle, and help small businesses with fewer than 25 employees. If you have ideas, send them in by July 7, 2026—this could save time and keep the system running smoothly!
Analyzed Economic Effects
6 provisions identified: 3 benefits, 3 costs, 0 mixed.
Current Paperwork Burden: Hours and Respondents
The FCC says OMB Control Number 3060-1247 covers Part 32 accounting paperwork for business respondents. There are 854 respondents with 1,696 responses, each taking about 20–40 hours, for a total annual burden of 51,360 hours and no reported annual dollar cost.
Part 32 GAAP Election Reduces Accounting Burden
Under the Part 32 Order, price cap carriers may elect to use generally accepted accounting principles (GAAP) for regulatory accounting, which the FCC says minimizes compliance burdens by consolidating Class A and B accounts so carriers keep only Class B accounts. The GAAP election involves creating an Implementation Rate Difference (IRD) and adjusting GAAP-based pole attachment rates by the IRD for 12 years.
Rate-of-Return Carriers Can Shift to Incentive Regulation
Rate-of-return carriers receiving model-based or other fixed high-cost support may voluntarily elect to transition business services from rate-of-return regulation to incentive regulation; carriers that elect and use GAAP are relieved of virtually all USOA filing and recordkeeping requirements except data provisioning needed to calculate pole attachment rates.
Deadline to Comment on Paperwork Burden
If you are a business or member of the public, you can send comments about the FCC's paperwork rules by July 7, 2026. The FCC specifically asks for ideas to reduce burden on small businesses with fewer than 25 employees and to improve clarity and use of automated techniques.
Pole Attachment Data Submission Requirement
If a pole attacher notifies the Commission of a suspected problem with pole attachment rates, the FCC will require the relevant price cap carrier to file pole attachment accounting data for that state for three years; the Commission may extend that requirement for an additional three years if necessary.
Ongoing Property Records and Depreciation Obligations
Carriers that remain subject to Part 32 must continue to maintain continuing property records sufficient to track substantial assets and investments, must make that property information available to the Commission upon request, and must continue to follow Part 32 depreciation and cost-of-removal-and-salvage accounting rules.
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Key Dates
Department and Agencies
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