Note X − Telecommunication Services

Note XTelecommunication Services

A template for this note is not available. See “Instructions to preparer:” for various disclosures that may be required.

Instructions to preparer:

If a government (county, city, town, port, or PUD) provides any telecommunication services under RCW 54.16.330, the district should:

(1) Describe the type of services provided.
For PUDs: If telecommunication systems were developed prior to fiscal year 2000, the district should briefly describe those activities.

(2) List related revenues and expenses by major categories. Also, disclose its capital investment in telecommunication services which should include a current and an aggregate (since beginning telecommunication services) amount of the government’s capital investment.
For PUDs: The disclosure should include a current and an aggregate (since fiscal year 2000) amount of the district’s capital investment.

(3) Disclose any assumptions for allocating revenues, expenses, and capital investment costs (including depreciation) between telecommunication and other services.

If the telecommunication activities meet the definition of a segment, the government should follow the requirements listed in Note X – Segment Information. Also, it should provide an additional disclosure of the government's cumulative capital investment in the reported segment.