Cost allocation manuals (CAM) are the procedures created by companies to comply with FCC rules requiring separation of regulated and non-regulated costs. Companies with annual revenues in excess of $100 million are required to file their manuals with the commission. The commission, at its discretion, can order other companies to file their CAM manuals. All telecommunications companies that are on a "cost basis of settlement" are required to maintain a CAM. Companies are required to comply with the general procedures of fully attributable costing consistent with their level of non-regulated activity.

WGA understands cost allocation procedures. We have assisted numerous clients to develop cost allocation manuals and allocations procedures and we understand how they can be used to maximize your profitability within regulatory parameters.

For more information on Part 64/CAM manuals contact Jarret D. Rea, CPA - Manager, Audit Services.