2015 SEMINARS - Moss Adams

1 2015 SEMINARSfor the rural telecom industryPresented by the Moss Adams Communications & Media Practice and 2 Telecom Training by Moss AdamsKEEPING YOU CONNECTEDV isit our Web site for insights and resources:QUESTIONS ABOUT OUR SEMINARS ?Diane Howe | (509) 777-0123 | Moss Adams Telecom SEMINARS program is unique. You ll learn from and interact with a carefully selected team of CPAs and telecom experts whose credentials were honed by working with organizations like yours. Our classes deliver up-to-date information in a setting where open dialogue is welcome between attendees and speakers. Whether you re new to telecommunications accounting or a seasoned industry professional looking to better your business, we have a course to meet your training News Room, our e-newsletter covering regulatory, tax, and accounting topicsour Basics of FCC Reform to explain reform to those with limited knowledge of intercarrier revenuesour previously recorded webcaststhe latest SEMINARS covering breaking industry topicsabout our telecom services3 CONTENTSINTRODUCTION2 CONTENTS3 COURSES4ON-SITE TRAINING16 SCHEDULE17 REGISTRATION18 ABOUT MOSS Adams TELECOM19 KeyLOCATIONK ansas City, MOKCLas Vegas, NVLVP hoenix.

2 AZPHW ebcastWPROGRAM LEVELSO verviewOBasicIIntermediateIIAdvancedIIIN o advanced preparation or prerequisites COURSESNew for 2015 New for 2014 TELECOM 1014LV ITELEPHONE PLANT ACCOUNTING4LV ICPNI COMPLIANCE AND RED FLAGS5W OTELECOM REGULATORY REPORTING5PH IIMAKING EXCEL WORK FOR YOU 6LV ICARRIER ACCESS BILLING SYSTEM (CABS) 1016LV IACCURATE CARRIER BILLING7LV IICARRIER BILLING: ADVANCED TOPICS7LV IIISTAYING COMPETITIVE WITH SPECIAL ACCESS 8LV IIREVENUE ACCOUNTING OVERVIEW AND STRATEGIES 8LV IPREPARING AND USING COST STUDIES9LV IIICOST STUDIES: OVERVIEW AND STRATEGIES10LV ICOST STUDIES FOR ENGINEERS AND PLANT MANAGERS 10LV IINTERMEDIATE TELECOM ACCOUNTING11LV IIBUDGETING, FORECASTING, AND BENCHMARKING12LV IIFORECASTING AND BUDGETING SOFTWARE WORKSHOP 12LV ICOMMUNICATIONS AND MEDIA MANAGEMENT CONFERENCE13KC IIFINANCE 101 FOR NONFINANCIAL MANAGERS 13KC ICAPITAL CREDITS FOR MANAGERS 14KC ICAPITAL CREDIT STRATEGIES FOR TELECOM CO-OPS15LV OANNUAL ADVANCED CO-OP TAX FORUM15LV IIIFor more information about our seminar sponsor, see p age class provides a comprehensive overview of the plant accounting cycle and the concepts of how network assets drive financial performance for diversified regulated rural Amend and Camille Christiansen, Moss AdamsLAS VEGASMay 21 22*September 24 25**Day 18 4 28 12 $845 CPE12* Save $50 when you register by February 22; $50 late fee applies after April 7.

3 ** Save $50 when you register by June 28; $50 late fee applies after August Should Attend Telecom professionals involved in plant accounting, network operations, or record-keeping functions will benefit from this course. What You ll Learn THE NETWORK: An in-depth overview of the telephone network, definition of terminology and types of equipment, discussion of various network structures, and how the network is used to provide the different types of services (POTS, broadband, video) offered by a typical modern rural carrier PART 32 ACCOUNTING REQUIREMENTS: The impact of Part 32 requirements on rate making, development of the regulated rate base, settlement revenue, and Universal Service support ACCOUNTING FOR PLANT CONSTRUCTION: Work-order systems; purpose, types, components; work-order cost accumulation; the importance of accurate time sheets; materials tracking; and proper allocation of indirect charges such as benefits and overhead OTHER PLANT UNDER CONSTRUCTION TOPICS: Allowance for funds used during construction, contributions in aid of construction, and abandoned projects TELECOMMUNICATIONS PLANT IN SERVICE: Components of plant in service and general ledger accounts, retirements and transfers, depreciation and amortization, and continuing property records OTHER TOPICS: Accounting for acquisitions, capitalization rules, and fiber to the premises BEST PRACTICES.

4 Strategies for improving the efficiency and accuracy of accounting for plant assets and the rate base, common plant accounting compliance challenges and recommended solutions, and increasing settlements and Universal Service support revenue within the framework of FCC regulationsTELEPHONE PLANT ACCOUNTINGTELECOM 101 Telecom 101 is an industry orientation course with an accounting and finance Betts, Gregg Amend, and Camille Christiansen Moss AdamsLAS VEGASMay 18 20*September 21 23**Day 11 5 2 38 4 $1,220 CPE20* Save $50 when you register by February 22; $50 late fee applies after April 7.** Save $50 when you register by June 28; $50 late fee applies after August Should Attend Accountants, auditors, clerks, and other finance professionals working for independent commercial or cooperative carriers and who have less than two years of telecom work experience will benefit from this seminar. More experienced individuals looking for an industry refresher will also find value in attending this course.

5 What You ll Learn INDUSTRY BASICS: A history of the telecommunications industry, including an overview of the telephone network; services provided by typical modern, diversified carriers; and definitions of terminology used in day-to-day operations PART 32 ACCOUNTING SYSTEM: FCC rules, how to follow them, and how to address higher risk and problematic compliance areas noted in financial and regulatory audits REVENUE ACCOUNTING CYCLE: An overview of the accounting cycle for revenue billed to end users, National Exchange Carrier Association (NECA) settlements and the cost study process, Universal Service support and carrier access, using real forms and documents that cover regulated (POTS) and nonregulated revenue (Internet, wireless, video, etc.) BASICS OF REGULATION: The different roles played by the FCC, the Universal Service Administrative Company, the various state commissions, and the NECA; an overview of the Universal Service mandate and other key provisions of the Telecommunications Act of 1996; and an update on intercarrier compensation and Universal Service reformBEST PRACTICES: Strategies for streamlining the accounting process, increasing settlements and Universal Service support revenue within the framework of FCC regulations, and adopting proven methods to address common challenges related to regulatory compliancePOPULAR COURSEPOPULAR COURSEBETTER TOGETHER:Make the most of your trip to Las Vegas.

6 Register for both of these course is a detailed overview of federal regulatory Votaw and Chad Duval, Moss AdamsPHOENIXM arch 5 6 Day 18 4 28 12 $845 CPE12* Save $50 when you register by January 31; $50 late fee applies after February Should Attend This is a must-attend seminar for all staff involved in the preparation of the new FCC Form 481, including accounting, regulatory, and management staff. What You ll Learn UPDATE ON FCC REGULATORY REFORM: The current status of the FCC s regulatory reform and the impacts on regulatory reporting requirementsFCC FORM 481: All associated requirements, including the five-year Service Quality Improvement Plan and Broadband Reporting requirements, which are new for 2015 FCC FORM 499: Filing requirements, line-by-line analysis of inputs, supporting documentation for revenues reported, common mistakes and omissions, safe harbors and traffic studies, record retention, and more CPNI: What CPNI is, compliance-officer requirements, employee training and certification, and opt-in/opt-out requirements USAC AUDITS: Why audits are being conducted, types of audits being conducted, what information auditors are looking for, how to prepare for a USAC audit, and more MISCELLANEOUS REPORTING REQUIREMENTS.

7 Major changes in other reporting requirements, such as FCC forms 477 (Telephone Competition and Broadband Reporting), 497 (Lifeline Reporting), and 507 (Line Count Reporting); monthly NECA reporting; and Red Flag RulesTELECOM REGULATORY REPORTINGCPNI COMPLIANCE AND RED FLAGS WEBCASTTo protect consumer privacy, telecommunications providers must annually certify their compliance with FCC rules governing the use and disclosure of Votaw, Moss AdamsJanuary 14 9 10 19 11 12 of attendeesPrice per attendee1 5$1006 10$8511 15$7516 20$70> 20please contact us for pricingWho Should AttendAll personnel with access to customer data are required to receive training on the protection and proper handling of You ll LearnThis 60-minute webcast will explain the legal requirements of complying with the FCC s 2007 order protecting consumer privacy. Topics will include: What is CPNI? How to protect customer data Methods for complying with CPNI rules Dealing with CPNI violations Enforcement of CPNI policies Exceptions to the CPNI rules CPNI certification to the FCC Red flags rule Requirements under the regulation Warning signs and how to detect red flags Administering a red flags program How the FCC responds to compliance questions Why a Webcast?

8 Thorough training without navigating the CPNI manual and self-certifying The risk of noncompliance is reduced Questions can be asked Compliance certificate issued for each participantWEBCAST6 CABS 101 will cover the history of CABS, its terminology and acronyms, and how CABS has evolved over the years along with switch technology and other capabilities. You ll also learn which usage is billed, which isn t, and why. If you re attending Accurate Carrier Billing, this is a short but important introductory course you won t want to Walth, National Information Solutions CooperativeLAS VEGASMay 18 September 21 Day 11 5 $200 CPE4 Early registration savings don t apply to this Should Attend This course is ideal for anyone new to the industry or to CABS responsibilities and those who simply want a refresher on basic CABS information. Basic telephony knowledge is You ll Learn DIVESTITURE: Where it all began: the breakup of AT&T JURISDICTIONS: Local access and transport area and state boundaries FEATURE GROUPS: What they are, when they re used, and why LOCAL CALLING, EXTENDED AREA SERVICE, AND LONG DISTANCE: What s access-billable, what isn t, and why SWITCH T YPES AND THEIR FUNCTIONALIT Y: A review of the different types of switches within the industry and their capabilities and usesCABS BILL FORMAT: The various sections of the CABS bill and the information provided to access customers for switched access and special accessCARRIER ACCESS BILLING SYSTEM 101 MAKING EXCEL WORK FOR YOUAre you a self-taught user of Microsoft Excel who knows there must be an easier way to produce reports and spreadsheets?

9 Stop wasting time clicking around trying to find the tools you need. In this half-day course, we ll help you get the most out of your telecom accounting spreadsheets. PRESENTERChad Holzer and Chad Conklin, Moss AdamsLAS VEGASMay 18 September 21 Day 18 12 $200 CPE4 Early registration savings don t apply to this Should Attend This course is designed to cover a range of areas and is ideal for everyone from beginner users to experts. Bring your laptop, since this will be a hands-on You ll Learn NAVIGATING EXCEL: Gain an understanding of how to make your way around Excel while customizing to your needsSHORTCUTS: Stop wasting time doing things the long way, and learn how to take advantage of the numerous shortcut keys in ExcelFORMULAS: How to write them efficiently and effectively and understand how they workPIVOT TABLES: Unlock the power of pivot tables to quickly analyze any quantity of data NEW COURSE7 CABS is still a very significant revenue source for ILECs as well as CLECs.

10 This course will dive deeper into various intercarrier billing and related topics, including ways to safeguard CABS revenues and what to do when carriers don t pay or try to game the system. The FCC s USF/ICC Transformation Order and how it impacts CABS billing will be reviewed in Walth, National Information Solutions CooperativeLAS VEGASMay 21 22*September 24 25**Day 18 4 28 12 $845 CPE12* Save $50 when you register by February 22; $50 late fee applies after April 7.** Save $50 when you register by June 28; $50 late fee applies after August Should Attend This course is designed for individuals responsible for intercarrier billing but will also benefit accountants, plant personnel, network personnel, and others who have a role in activities that impact billing, controls related to billing, or oversight of the billing function. Experience in carrier billing or previous training, such as the Accurate Carrier Billing course, is highly recommended.