The CWF categorization study is one of the Part 36 preparatory studies. The objective of the CWF categorization study is the separation of CWF property costs between exchange and interexchange. The fundamental basis on which separations are made is the use of CWF. The first step is the assignment of the cost of the CWF to categories. The basis for making this assignment is the identification of the plant assignable to each category and the determination of the cost of the CWF so identified.

Continuing Property Records (CPR),a requirement by the FCC for various plant asset classes, including CWF, are a key tool for CWF cost separations. Using WGA's knowledge of CPR design, CWF categorization and telecommunications accounting result in profit maximization for your company. The second step is the apportionment of the cost of the facilities in each category among the operations through the application of appropriate factors or by direct assignment. The results of the CWF study are inputs into RMS.

WGA is prepared to perform CWF categorization studies for your company, or we will provide you with the training to meet your own requirements.

For more information on CWF categorization studies and CPR's contact Andy Denzer - Principal