Presented by the Moss Adams Communications & Media Practice and 2015 SEMINARS. for the rural telecom industry

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1 Presented by the Moss Adams Communications & Media Practice and 2015 SEMINARS for the rural telecom industry

2 Telecom Training by Moss Adams KEEPING YOU CONNECTED The 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 needs. QUESTIONS ABOUT OUR SEMINARS? Diane Howe (509) Visit our Web site for insights and resources: Register Download View Find Learn for News Room, our e-newsletter covering regulatory, tax, and accounting topics our Basics of FCC Reform to explain reform to those with limited knowledge of intercarrier revenues our previously recorded webcasts the latest seminars covering breaking industry topics about our telecom services 2

3 CONTENTS INTRODUCTION 2 TELECOM LV I Key CONTENTS 3 TELEPHONE PLANT ACCOUNTING 4 LV I CPNI COMPLIANCE AND RED FLAGS 5 W O LOCATION Kansas City, MO KC COURSES 4 ON-SITE TRAINING 16 SCHEDULE 17 TELECOM REGULATORY REPORTING 5 PH II MAKING EXCEL WORK FOR YOU 6 LV I CARRIER ACCESS BILLING SYSTEM (CABS) LV I ACCURATE CARRIER BILLING 7 LV II Las Vegas, NV Phoenix, AZ Webcast PROGRAM LEVELS LV PH W REGISTRATION 18 ABOUT MOSS ADAMS TELECOM 19 CARRIER BILLING: ADVANCED TOPICS 7 LV III STAYING COMPETITIVE WITH SPECIAL ACCESS 8 LV II REVENUE ACCOUNTING OVERVIEW AND STRATEGIES 8 LV I Overview Basic Intermediate Advanced O I II III PREPARING AND USING COST STUDIES 9 LV III No advanced preparation or prerequisites required. COST STUDIES: OVERVIEW AND STRATEGIES 10 LV I NEW COURSES COST STUDIES FOR ENGINEERS AND PLANT MANAGERS 10 LV I INTERMEDIATE TELECOM ACCOUNTING 11 LV II New for 2015 New for 2014 BUDGETING, FORECASTING, AND BENCHMARKING 12 LV II FORECASTING AND BUDGETING SOFTWARE WORKSHOP 12 LV I COMMUNICATIONS AND MEDIA MANAGEMENT CONFERENCE 13 KC II FINANCE 101 FOR NONFINANCIAL MANAGERS 13 KC I CAPITAL CREDITS FOR MANAGERS 14 KC I CAPITAL CREDIT STRATEGIES FOR TELECOM CO-OPS 15 LV O ANNUAL ADVANCED CO-OP TAX FORUM 15 LV III For more information about our seminar sponsor, see page 11. 3

4 TELECOM 101 POPULAR COURSE TELEPHONE PLANT ACCOUNTING POPULAR COURSE Telecom 101 is an industry orientation course with an accounting and finance focus. PRESENTERS Rick Betts, Gregg Amend, and Camille Christiansen Moss Adams May 18 20* September 21 23** 1 p.m. 5 p.m. 3 Price $1,220 CPE 20 * 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 10. 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. 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 reform BEST 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 compliance This class provides a comprehensive overview of the plant accounting cycle and the concepts of how network assets drive financial performance for diversified regulated rural carriers. PRESENTERS Gregg Amend and Camille Christiansen, Moss Adams May 21 22* September 24 25** Price $845 CPE 12 * 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 10. Telecom professionals involved in plant accounting, network operations, or record-keeping functions will benefit from this course. 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: 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 BETTER TOGETHER: Make the most of your trip to Las Vegas. Register for both of these classes. framework of FCC regulations 4

5 CPNI COMPLIANCE AND RED FLAGS WEBCAST WEBCAST TELECOM REGULATORY REPORTING To protect consumer privacy, telecommunications providers must annually certify their compliance with FCC rules governing the use and disclosure of CPNI. All personnel with access to customer data are required to receive training on the protection and proper handling of data. This 60-minute webcast will explain the legal This course is a detailed overview of federal regulatory reporting. PRESENTERS Eric Votaw and Chad Duval, Moss Adams 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. UPDATE ON FCC REGULATORY REFORM: The current PRESENTER requirements of complying with the FCC s 2007 order protecting consumer privacy. Topics will include: PHOENIX status of the FCC s regulatory reform and the impacts on regulatory reporting requirements Eric Votaw, Moss Adams What is CPNI? March 5 6 FCC FORM 481: All associated requirements, including January 14 February 19 Number of attendees 9 a.m. 10 a.m. 11 a.m. 12 p.m. Price per attendee 1 5 $ $ $ $70 > 20 please contact us for pricing 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 Price $845 CPE 12 * Save $50 when you register by January 31; $50 late fee applies after February 28. 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 Why a Webcast? Thorough training without navigating the CPNI manual and self-certifying The risk of noncompliance is reduced Questions can be asked MISCELLANEOUS REPORTING REQUIREMENTS: 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 Rules Compliance certificate issued for each participant 5

6 MAKING EXCEL WORK FOR YOU NEW COURSE CARRIER ACCESS BILLING SYSTEM 101 Are you a self-taught user of Microsoft Excel who knows there must be an easier way to produce reports and spreadsheets? 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. PRESENTER Chad Holzer and Chad Conklin, Moss Adams May 18 September 21 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 demonstration. NAVIGATING EXCEL: Gain an understanding of how to make your way around Excel while customizing to your needs SHORTCUTS: Stop wasting time doing things the long way, and learn how to take advantage of the numerous shortcut keys in Excel FORMULAS: How to write them efficiently and effectively and understand how they work PIVOT TABLES: Unlock the power of pivot tables to quickly analyze any quantity of data 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 miss. PRESENTER Bruce Walth, National Information Solutions Cooperative 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 helpful. 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 TYPES AND THEIR FUNCTIONALITY: A review of the different types of switches within the industry and their capabilities and uses CABS BILL FORMAT: The various sections of the CABS bill and the information provided to access customers for switched access and special access Price $200 May 18 September 21 CPE 4 1 p.m. 5 p.m. Early registration savings don t apply to this course. Price $200 CPE 4 Early registration savings don t apply to this course. 6

7 ACCURATE CARRIER BILLING CARRIER BILLING: ADVANCED TOPICS With CABS revenues declining, it s now more important than ever that CABS bills are accurate and companies receive all the revenues they re entitled to. PRESENTER Bruce Walth, National Information Solutions Cooperative May 19 20* September 22 23** Price $845 CPE 12 * 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 10. This course is designed primarily for those responsible for intercarrier billing but will also benefit accountants, plant and network personnel, and others whose roles impact billing, controls related to billing, or oversight of the billing function. Basic telephony and CABS knowledge is helpful. Consider also attending CABS 101, a short but important introduction to CABS that teaches basics not covered in this course. MESSAGE PROCESSING AND MEDIATION: An overview of the usage input sources, business rules for processing, formats used, and possible problems with the population of call detail records ACCESS SERVICE REQUESTS (ASRS): A review of key ASR fields that are vital for intercarrier billing of direct trunks and special access circuits SWITCHED AND SPECIAL ACCESS NETWORK CONFIGURATIONS: A review of different network configurations, how transport is billed based on configurations and tariff requirements, and how the transformation order impacted transport billing SWITCHED AND SPECIAL ACCESS RATE ELEMENTS: Industry rules behind the proper billing of CABS rate elements, what they compensate for, and variables that could cause incorrect billing REPORTING AND TRENDING: The information you need to report for various industry needs as well as trending, which is essential to monitoring usage to make sure access revenues are at their greatest potential CABS is still a very significant revenue source for ILECs as well as CLECs. 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 detail. PRESENTER Bruce Walth, National Information Solutions Cooperative May 21 22* September 24 25** Price $845 CPE 12 * 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 10. 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. NETWORK RECONFIGURATIONS: The aspects of switch replacements, network reconfiguration, and their billing impacts WIRELESS BILLING: The impacts of the transformation order and what can still be billed ETHERNET TRANSPORT: An overview of the billing requirements and uses of this increasingly popular network technology PHANTOM TRAFFIC AND REVENUE ASSURANCE: A look at the various ways to track and report usage, steps to take to reduce phantom traffic, and an explanation of the phantom traffic wording in the transformation order VOIP: A look at how the transformation order requires VoIP usage to be billed in CABS DISPUTES AND DISPUTE RESOLUTION: A look at different disputes and possible ways to address them; a detailed review of the current status of the intramta disputes and lawsuits NONPAYMENT, DISCONNECTIONS, AND DEPOSITS: What to do when access customers don t pay ACCESS REFORM: A detailed review of the transformation order, including the scheduled end office rate reductions, its billing and revenue impacts and reporting requirements, and other industry topics BETTER TOGETHER: Make the most of your trip to Las Vegas. Register for both of these classes. 7

8 STAYING COMPETITIVE WITH SPECIAL ACCESS REVENUE ACCOUNTING: OVERVIEW AND STRATEGIES NEW COURSE This course covers the critical role special access and private line services services play in helping carriers compete and the issues and opportunities carriers encounter in delivering these services. PRESENTERS Gregg Amend and others Moss Adams September Accounting, finance, and management professionals with a solid understanding of industry fundamentals and exposure to the billing and product development cycles as well as plant and network employees responsible for provisioning special access and private line service or purchasing them from other carriers. TYPES OF SPECIAL ACCESS SERVICE: A look at the diverse types of special access services provided by carriers in a regulated and nonregulated environment NETWORK ELEMENTS AND CONFIGURATION: A discussion on network layout and equipment strategies necessary to support sustained growth as well as strategies to acquire capacity from other carriers to expand network service territory and facilitate peering This session will take an interactive case study approach to give a concise overview of accounting analysis related to interstate revenues and strategies and tactics for revenue accounting. PRESENTER Camille Christiansen and RJ DelMese, Moss Adams May September This course is intended for controllers and revenue accountants for telecom enterprises with interstate business. INTERSTATE REVENUES: Answers to commonly asked questions, including: Why did my revenues change from last year? Why are my year-end revenues different from what we forecasted? What should I expect my revenues to be in the future? ACCOUNTING IMPROVEMENTS: Using interactive case studies, improve the way you account for revenues and better understand and explain variances and overall results Price $845* CPE 12 1 p.m. 5 p.m. * Save $50 when you register by June 28; $50 late fee applies after August 10. WIRELESS BACKHAUL: Issues and opportunities surrounding this growing service for carriers serving rural areas and looking to diversify within and around their service area DATA CENTERS: An overview of the data center model, including the network infrastructure and customer base needed to support it PRICING STRATEGIES: A discussion on deciphering special access tariffs in a regulated environment, strategies for pricing and structuring agreements for & 2 Day 3 Price $1,220 CPE 20 * 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 10. REVENUE OVERVIEW: Understand the results of the cost study, how your company recovers its revenue requirement, universal service support calculations, and explaining variances SETTLEMENTS: A detailed look at the National Exchange Carrier Association settlement using real forms and documents and their correlation to your accounting records competitive special access services, and the role and future of peering agreements INDEFEASIBLE RIGHTS OF USE: Common types of IRUs, how they can generate revenue or expand network capacity, and how they impact your financial statements REPORTING: The applicable rules and common reporting pitfalls companies encounter related to special access as well as the upcoming FCC Special Access Data Request and reporting impacts INTERNAL CONTROL: Strategies for reducing the possibility for errors in your company s special access billing and provisioning cycle 8

9 PREPARING AND USING COST STUDIES OFFERED ONLY ONCE THIS YEAR DON T MISS OUT! This is an excellent training or review course for company personnel who participate in the preparation of internal cost studies, are responsible for the coordination of cost studies performed by outside consultants, or are responsible for the review and certification of cost studies and USF filings to NECA and USAC. The seminar is designed to allow attendees to work in groups and interact with the course instructors in the preparation of an actual cost study. The work will be completed electronically, providing attendees with electronic copies of typical cost-study work papers to take back to their company. PRESENTERS RJ DelMese, Aaron Sedler, Chad Duval, Ira Taylor, and others, Moss Adams September p.m. 5 p.m. 4 Day 5 Price $2,125* CPE 32 * Save $50 when you register by June 28; $50 late fee applies after August 10. This course is designed for rural ILEC management, financial, and regulatory staff who require an in-depth understanding of the coststudy process, how to prepare a cost study, and a study s possible impact on their company. PREPARING FOR A COST STUDY: How regulatory agencies use the cost study to determine rates; how your company can best prepare for and use a cost study; Parts 32, 36, 64, and 69 of the FCC s rules; the relationship between the cost study and USF in ILEC cost recovery CABLE AND WIRE FACILITIES STUDY: The different types of plants that make up the broad category of cable and wire facilities, using route diagrams and circuit records as a basis, with a focus on the categorization of these facilities and development of continuing property records CENTRAL OFFICE EQUIPMENT STUDY: A look at the types of plants that make up central office equipment switching, transmission and circuit, and power and common with a focus on the categorization and development of continuing property records EXPENSE STUDY: The major expense categories involved in a cost study plant-specific, plant-nonspecific, depreciation, local business office, corporate operations, and taxes with a focus on ensuring that expenses are booked appropriately for accurate recovery OTHER STUDIES: Traffic studies, local business office studies, cash working capital, and more CASE STUDY: Use Moss Adams developed case study to work interactively with other course attendees and instructors to electronically complete a typical cost study using the Moss Adams Part 36/69 allocator COST STUDY USES AND STRATEGIES: Overview of areas where companies can use the cost study to increase revenues, demonstrating the impacts of management, regulatory, and network decisions; discussion of DSL, host-remote switching, and spare cable and wire facilities; and the value of using the cost study as a tool in the decision-making process ACCESS CHARGE REFORM: Updates on pending access charge, Universal Service funding, and intercarrier compensation reform 9

10 COST STUDIES: OVERVIEW AND STRATEGIES COST STUDIES FOR ENGINEERS AND PLANT MANAGERS This is an excellent overview class for those responsible for the review and certification of a cost study and USF filings to NECA and USAC. PRESENTERS Aaron Sedler and Ira Taylor, Moss Adams May Price $845* CPE 12 * Save $50 when you register by February 22; $50 late fee applies after April 7. This seminar is ideal for rural ILEC management, financial, and regulatory staff who require a general understanding of the cost separations and Universal Service funding processes as well as an in-depth understanding of how a cost study can be used for business planning and regulatory purposes. OVERVIEW: A basic look at the cost-separations process, FCC rules that govern the preparation of cost studies, the plant and expense studies that are key components in a cost study, the unique relationship between a cost study and Universal Service funding, a discussion on how to participate in the cost-study preparation process, and recommendations on how to review your completed cost study STRATEGIES AND TACTICS: The impact of management, regulatory, and network decisions on a company s revenue streams, with a focus on interstate and intrastate allocations, regulated and nonregulated investments, lease versus buy decisions, network design implications, and jurisdictional earnings; a review of DSL and broadband deployment, host-remote versus hostconcentrator switching, assignment of spare cable and wire facilities, and lead-lag studies; and a look at cost studies as a tool to review jurisdictional earnings and the impacts on intrastate rates This course is intended to help plant employees understand the cost study process. PRESENTERS RJ DelMese and Steven Lentz, Moss Adams May Price $845* CPE 12 * Save $50 when you register by February 22; $50 late fee applies after April 7. This seminar is aimed at engineers, plant managers, other plant personnel, and managers of other auxiliary departments. OVERVIEW: What a cost study is, exactly, and how it affects your company PLANT BASICS: Terminology, methodologies, new technologies, network configurations, CPR development and maintenance, reserve and depreciation guidelines, and other essential topics pertinent to rural telcos plant operations RULES AND REGULATIONS: Accounting and regulatory issues affecting the rural telephone industry STRATEGIES AND TACTICS: The impact of management, regulatory, and network decisions on a company s revenue stream, with a focus on interstate and intrastate allocations, regulated and nonregulated investments, network design implications, and jurisdictional earnings; a review of DSL and broadband deployment; host-remote versus host concentrator switching; and the assignment of spare cable and wire facilities COST AND LABOR RECORDING: The importance of properly recording employees labor hours, time card ramifications, and how to properly assign and record plant-related costs 10

11 INTERMEDIATE TELECOM ACCOUNTING SPONSORS This course covers financial analysis, reporting, and budgeting. PRESENTERS Camille Christiansen and Chris Skidmore, Moss Adams September Price $845* CPE 12 1 p.m. 5 p.m. * Save $50 when you register by June 28; $50 late fee applies after August 10. This seminar is ideal for management and accounting personnel with a solid understanding of the fundamentals of the industry. INDUSTRY ACCOUNTING UPDATE: FCC, Rural Utilities Service, and Government Accountability Office rulings as well as changes in US generally accepted accounting principles (GAAP) that directly impact telcos INCOME TAXES: A review of the impacts that income taxes have on financial statements, including a focus on the components and drivers of deferred income tax liabilities and assets COST ANALYSIS: A look at ways to reduce expenses and understand the impact of capitalizing costs, plus alternative ways to monitor budgets in a Part 32 environment TIME REPORTING STRATEGIES: An examination of labor costs with a focus on areas you should emphasize to your employees as well as ideas for monitoring overtime INTERNAL CONTROLS: Assessing risk and establishing controls, how to document and test internal controls, and actual telco case studies MANAGEMENT REPORTING AND DATA ANALYSIS: Suggested data to be tracked in addition to basic internal monthly financial statements and strategies for streamlining the financial close and reporting process CoBank provides complete financial solutions for rural America. With more than $3 billion committed to over 220 rural communications companies nationwide, CoBank offers a wide range of services, from upgrading facilities and acquisitions to leasing and cash management services. With $90 billion in assets, CoBank offers financing services to rural communications, energy, water, and agribusiness companies. CoBank has a national office in Denver and 12 additional offices across the United States. Moss Adams is registered with the National Association of State Boards of Accountancy as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors can be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN

12 BUDGETING, FORECASTING, AND BENCHMARKING FORECASTING AND BUDGETING SOFTWARE WORKSHOP FCC reform has resulted in significant financial challenges for many rural ILECs, requiring more attentive budgeting and forecasting. The new rules are complicated and phase in over time, and companies need to develop a five-year plan with strategies to hit financial benchmarks. This seminar updated in 2013 for FCC reform provides controllers, analysts, and accountants with newly developed training and tools to develop more accurate budgets and to expand this task into an annual successful strategic forecasting process. PRESENTERS Rick Betts and RJ DelMese, Moss Adams September Price $845* Rural ILEC controllers and accounting personnel with budgeting responsibilities should attend. THE ANNUAL BUDGET PROCESS: Why it s important, how the budget should be used, how to get started, items to consider, the applicability of past information, how to keep things simple without compromising on the value of the budget, key assumptions, and tools to budget cost settlements and other difficult accounts COMPILING A COMPLETE FORECAST: Why a complete forecast is necessary, the mechanics of transforming a budgeted income statement into a forecasted cash-flow statement and balance sheet, developing necessary balance-sheet and cash-flow assumptions, how to consolidate subsidiaries, and how to estimate income taxes, capital credit payments, and other nonoperating items FORECASTING FUTURE YEARS: How to expand a singleyear forecast into a five-year forecast and working with others in the company to develop reasonable assumptions REVENUE FORECASTING STRATEGIES: How to design your revenue accounting to be more accurate and forecast interstate revenues as rules phase in over time ANALYZING FORECASTS: How to use industry benchmarks FINANCIAL GOALS: The types of data available to compare with individual company results in order to highlight strengths and weaknesses; critical financial benchmarks; how to set goals for improvement; tips on communicating results; achieving buy-in from others in the company Moss Adams has developed an Excel-based model for rural ILECs that provides robust, formulabased financial calculations and state-of-the-art scenario analysis, including fully integrated income statements, balance sheets, and cash flow statements. PRESENTER RJ DelMese, Moss Adams September Price $845* CPE 9 1 p.m. 5 p.m. * Save $50 when you register by June 28; $50 late fee applies after August 10. This workshop is designed specifically for rural telcos and uses the Moss Adams Excel-based model. It adapts to Part 32, plant accounting, interstate settlements, and federal universal service revenues. The result is a powerful software tool that takes the pain out of budgeting and planning, making simple things simple and difficult things possible. At this hands-on workshop, attendees will learn how to customize the model to fit their company s needs and get the most benefit out of this full-featured tool. CFOs, accountants, and analysts who are licensed Moss Adams template users and wish to successfully implement the financial modeling software should attend. Before registering, please contact RJ DelMese at (509) to discuss the class s applicability to your needs. STEP-BY-STEP GUIDE: We ll walk you through the steps necessary to customize and use the model, helping you tailor it to your company s historical data and operations and laying the groundwork for your model to be ready for budgeting season. Topics will include: The suggested approach to overall implementation How to build simple and complex formulas Recommended alternatives to telecom-specific accounts Key nonfinancial inputs, assumptions, ratios, and metrics Importing and exporting Scenario planning CPE 12 * Save $50 when you register by June 28; $50 late fee applies after August

13 ANNUAL COMMUNICATIONS AND MEDIA MANAGEMENT CONFERENCE FINANCE 101 FOR NONFINANCIAL MANAGERS NEW COURSE Regulatory changes and competitive pressures affect every aspect of the telecommunications industry. How should your company react, and what should you do about it? KANSAS CITY, MO December 8 9, 2015 Price $795 CPE 12 ADD-ON COURSE Courses marked Add-on have been scheduled adjacent to the conference and can be added on for an additional cost. Register separately. Join Moss Adams for our annual conference devoted to forward-looking strategies that will help you thrive. We develop each year s agenda in the fall, based on current topics most relevant to the industry. We ll cover items such as: Current, proposed, and potential regulatory items Competitive business strategies for long-term success Strategies for dark fiber What issues telecom CFOs are facing today Analyzing your polling status in light of higher DSL rates and related considerations Techniques for assessing and managing waste in your operations After completing this training, participants will be able to: Understand current, proposed, and potential regulatory items impacting telecom companies Implement competitive business strategies for longterm success Respond to business opportunities and strategies CFOs are encountering in the industry Analyze pooling status in light of higher DSL rates and factors to consider Communications & Media Management Conference Add-on Telecom finance and accounting can be a difficult field to begin with, but it s even more difficult to grasp when your role isn t accounting- or finance-related. PRESENTER Rick Betts, Moss Adams KANSAS CITY December 7 Price $395 CPE 4 1 p.m. 5 p.m. General managers, assistant managers, and nonaccounting deparment heads of commercial cooperative telephone companies requiring a basic understanding of telecom finance and accounting. FINANCIAL HEALTH ROLES: Responsibilities of boards and owners, CEOs and general managers, CFOs and controllers, and department heads; how a team should function for the best results FINANCIAL STATEMENTS: Balance sheets and income and cash flow statements; regulated versus competitive environments; FCC Part 32 uniform system of accounts and the revenue accounting cycle ILEC KEY PERFORMANCE INDICATORS: The most important metrics related to growth, profitability, liquidity, cash flow, financing, capital expenditures, and staffing levels; internal reporting and benchmarking MANAGEMENT ACCOUNTING SYSTEMS: How to develop a system that will allow you to budget for income and expenses, track cash flows and capital expenditures, plan for new ventures, create standardized and timely reports, track nonfinancial information, and benchmark Respond to financial trends in the industry and implement best practices 13

14 CAPITAL CREDITS FOR MANAGERS NEW COURSE Communications & Media Management Conference Add-on In an effort to increase revenue with allocation methods that keep pace with new services and competition, many co-ops change their approach to allocating and paying capital credits. This condensed version of what had previously been a full-day course explains those strategies. PRESENTER Cheri Burnham, Moss Adams KANSAS CITY December 9 Price $395 CPE 4 1 p.m. 5 p.m. This seminar is designed for finance and general management personnel with a focus on tangible action items you can take to better meet your changing needs. TAXATION ISSUES: What you need to know from a tax perspective OBJECTIVES: Aligning co-op goals with capital credit strategies CORPORATE STRUCTURE ALTERNATIVES: Subsidiary versus LLC and member versus nonmember customers ALLOCATION STRATEGIES: Revenues included and alternative allocation methods, pros and cons of allocating nonoperating margins, and treatment of competitive cooperative and subsidiary services PAYMENT STRATEGIES: FIFO, percentage, and hybrid methods; payment schedules for patronage and nonpatronage allocations; discounting and rate options; planning related to permanent capital SPECIAL EMPHASIS ON: Using a basis other than patronage for allocating nonoperating margins Methods to provide incentives for members to use all cooperative services Replacement of the traditional access minutes-ofuse allocation method Strategies for implementing change member, board, and management approvals; customer notifications 1099 reporting Register online at 14

15 CAPITAL CREDITS STRATEGIES FOR TELECOM CO-OPS ANNUAL ADVANCED CO-OP TAX FORUM In an effort to increase revenue with allocation methods that keep pace with new services and competition, many co-ops change their approach to allocating and paying capital credits. This course explores those strategies. PRESENTERS Cheri Burnham and Stacey Spohr, Moss Adams December 2 9 a.m. 4 p.m. Price $845 CPE 6 * Save $50 when you register by September 5; $50 late fee applies after October 19. This course is designed for co-op managers, directors, and accountants. Outside CPAs and tax advisors with advanced co-op experience should attend the Annual Advanced Co-Op Tax Forum (page TK). TAXATION ISSUES: What you need to know from a tax perspective OBJECTIVES: Aligning co-op goals with capital credit strategies CORPORATE STRUCTURE ALTERNATIVES: Subsidiary versus LLC and member versus nonmember customers ALLOCATION STRATEGIES: Revenues included and alternative allocation methods, pros and cons of allocating nonoperating margins, and treatment of competitive cooperative and subsidiary services PAYMENT STRATEGIES: FIFO, percentage, and hybrid methods; payment schedules for patronage and nonpatronage allocations; discounting and rate options; planning related to permanent capital SPECIAL EMPHASIS ON: Using a basis other than patronage for allocating nonoperating margins Predominantly an open forum, this course will include recent developments and trends as well as other advanced topics, as appropriate. You ll also have a unique opportunity to provide the instructors with case studies and other topics in advance so that the course content can be customized to suit those in attendance. PRESENTER Cheri Burnham and Stacey Spohr, Moss Adams December a.m. 4 p.m. 9 a.m. 12 p.m. Price $845 This advanced taxation update is intended for those who have a significant understanding of utility co-op taxation, including co-op accountants with a significant role in taxation issues, attorneys, and CPAs. OPEN FORUM: Discussion typically includes recent tax law changes, cases, and IRS rulings and regulations; pending issues; and trends affecting utility cooperatives. Past discussions have covered: Factors that determine structure: operating divisions, subsidiaries, LLCs, and minority investors Advanced topics on exemption and Pre-62 matters Advanced capital credit allocation and redemption issues Patronage and nonpatronage netting and IRS rulings Subsidiary transactions: liquidation, transfers of assets to and from subsidiaries, and acquisitions Tax depreciation issues and elections Contributions in aid of construction Treatment of losses member, nonmember, and unrelated business income Patronage income determinations Methods to provide incentives for members to use all cooperative services Replacement of the traditional access minutes-ofuse allocation method CPE 10 * Save $50 when you register by September 5; $50 late fee applies after October 19. Controlled and consolidated group considerations Strategies for implementing change member, board, and management approvals; customer notifications 1099 reporting 15

16 WHAT IS ON-SITE TRAINING? WHEN IS IT RIGHT FOR YOU? Before You Register a Number of Your Staff for the Same Course, Consider On-Site Training On-site training enables you to customize course content and course dates to fit your schedule and best of all, it means we bring our acclaimed telecom accounting and business training programs right to you. If your company has nine or more employees with similar training needs, on-site training is a convenient and cost-effective option. On-Site Training Is the Most Economical Way to Train Your Staff You won t have to pay airfare, hotel accommodations, or meal reimbursements for multiple people a potential savings of thousands of dollars. Plus, you ll save on productivity costs. Projects won t be put on hold and s won t go unanswered because someone is out of the office. Training That s Focused on Your Company Our instructors can customize any of our courses to focus on your company s exact needs, presented at the knowledge level of those attending. Experience Hands-On Learning in a Comfortable Environment Get the same expert instruction as attendees of our public courses while taking advantage of customized and handson content. You and your team will learn with real-world, company-specific data. And because training is on-site, in your environment, confidential and sensitive work issues can be openly discussed and resolved. We ll Help You Customize an Existing Course or Design a New Course You can combine or customize any of the public courses in this catalog to meet your company s specific training needs. Our training team will conduct a pre-seminar consultation with you to accurately assess your company s needs and design a program to help meet them. You Tell Us When and Where Our on-site training team will do the rest. Because we bring the training to you, your staff can learn at their own pace. And courses can be planned around individual and department schedules. A Broad Menu of Courses All the seminars in our catalog are available for on-site presentation. Other courses include: Telecom Networks for Nontechnical Staff Introduction to Co-op Taxation Capital Credit Strategies for the Co-op Board Rate Case Preparation Telecom Finance 101 More Effective Business Planning Cost Conversions With 24 OFFERINGS TO CHOOSE FROM (including our two most popular courses, Telecom 101 and Telephone Plant Accounting), you re sure to find a seminar to suit your company. If you don t, our instructors will custom-design a curriculum that meets your training needs. Contact us to discuss the type of training that s right for your company and for no-obligation pricing. Contact us at 16

17 2015 SCHEDULE KANSAS CITY PHOENIX Monday Tuesday Wednesday Thursday Friday MARCH MAY See next page for September and December seminar schedule. Schedule is subject to change. For start and finish times and pricing, see seminar description. 17

18 2015 SCHEDULE KANSAS CITY PHOENIX Monday Tuesday Wednesday Thursday Friday SEPTEMBER DECEMBER Schedule is subject to change. For start and finish times and pricing, see seminar description. 18

19 HOW TO REGISTER Register online at If you have questions about registration, contact: Diane Howe (509) Important Registration Dates Course Month Early Bird Discount (-$50) Regular Fee Late Fee (+$50) March Jan. 31 Feb Mar. 1 May Feb. 22 Feb. 24 Apr. 7 Apr. 8 September June 28 June 26 Aug. 10 Aug. 11 December Sept. 5 Sept. 6 Oct. 19 Oct. 20 Seminar Locations KANSAS CITY Location to be determined. Visit for updates. Luxor Hotel (800) South Las Vegas Boulevard Las Vegas, NV PHOENIX Moss Adams LLP (480) East Raintree Avenue, Suite 210 Scottsdale, AZ Cancellations and Refunds IF MOSS ADAMS CANCELS: In the event Moss Adams must cancel a seminar, all paid registrants of that seminar will receive a full refund or the opportunity to apply the registration fee to any other Moss Adams telecom seminar. It s unlikely that Moss Adams will cancel a seminar because of low enrollment; however, we encourage you to consult the telecom seminars Web site before making travel arrangements. (See Course Confirmation, below.) Moss Adams will accept responsibility only for the cost of the seminar registration fee and does not reimburse for purchased travel tickets or other expenses in the event of cancellation. No refund will be given if cancellation is due to a natural or manmade disaster (fire, flood, earthquake, hurricane, strike, act of war, or terrorism) or any other cause out of the control of Moss Adams. IF YOU CANCEL: Cancellations 90 days before the seminar date will be refunded in full. Cancellations 45 days before the seminar date will be refunded at 75 percent. A refund of 50 percent will be made up to and including 10 days before the seminar start date. After 10 days prior to seminar date, the entire fee is due and nonrefundable. You may send a replacement or apply any unrefunded credit of more than $50 toward a future seminar. (Credit expires two years after seminar date.) Transfer Policy You may transfer registration to another seminar free of charge, providing the seminar is not closed to new registrations. The transfer must be made at least 10 business days prior to the start of the seminar for which you were originally scheduled, or the seminar you wish to transfer to, whichever is soonest. A $50 transfer charge will be applied to all transfers made less than 10 days prior to the first day of the session. Participant substitutions can be made at any time. Cancellation penalties may be assessed. (See If You Cancel, above.) Course Confirmation You can confirm seminars 45 days prior to scheduled start dates at Hotel Reservations Call by the cutoff date to be eligible for discount rates and mention the group code associated with your seminar. Availability is limited. Course fees don t include hotel accommodations. KANSAS CITY Location TBD Luxor Hotel (800) South Las Vegas Boulevard Las Vegas, NV Course Month Cutoff Date Discount Rate Group Code May Apr. 20 $45 MOSSM15P September Aug. 21 $45 MOSSA915P December Oct. 30 $35 MOSS12P PHOENIX Holiday Inn & Suites (480) or toll-free at (877) N 87th Scottsdale, AZ Course Month Cutoff Date Discount Rate Group Code March Feb. 16 $159 MDS 19

20 MOSS ADAMS TELECOM PRACTICE Serving the Telecom Industry for 58 Years A SAMPLING OF WHAT WE OFFER Contact Us From one client in 1957 to more than 160 in 2015, the Assurance and audit Communications & Media Practice at Moss Adams continues to grow with the industry it serves. Today, we deliver a broad range of services to wireless and wireline service, cable television, competitive access, Internet service, and many other providers across the country. We grasp the highly regulated landscape in which you operate. That s why we re dedicated to being a strategic partner one that fully understands your challenges and can provide personalized guidance to help solve them. We offer the resources of a large accounting firm with the agility and responsiveness of a boutique practice. Discover why rural telcos of all sizes public and private turn to us for audit, tax, and consulting solutions that make a difference. TRUSTED BY MORE THAN 130 TELCOS IN 43 STATES Financial statement audits Internal control evaluations RUS compliance and reporting matters Management and board reporting Separations and access cost studies Cost study and process reviews Lead-lag studies Internal knowledge development Management communication State rate of return analyses Cost study reviews DSL investment and categorization Alternative approaches Deferred taxes Reform Order impact analysis and training Development of continuing property records FCC and state regulatory reporting Capital credit strategies AUSTIN (512) Chad Duval DALLAS (972) Clay Sturgis KANSAS CITY (913) Danita Carsey Jarret Rea Aaron Sedler Clay Sturgis Cindy Hewitt PORTLAND (503) SPOKANE (509) Gregg Amend Rick Betts Cheri Burnham Camille Christiansen RJ DelMese Chris Skidmore STOCKTON (209) Chad Duval Reinold Giesbrecht Bruce Nakamura Ira Taylor Eric Votaw Tax services Chad Duval Business forecasting and strategic planning Benchmarking Affiliate transaction pricing SEATTLE (206) Steve Lentz Fred Frank 20

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