What are ‘Authorized Adjustments to Line Counts’ for TRS?
The following types of adjustments should be entered on this line:
- Adjustments mandated by statute. The statute, in part, states that all telecommunications companies are required to collect the surcharge per month on each telephone number or functional equivalent in Nebraska. “Except for wireless carriers, the surcharge shall be only collected on the first one hundred telephone numbers, or functional equivalents, per subscriber.” So the minus (-) adjustment would be used to account for the lines that are over the 100-per-subscriber that was included in the initial counts;
- Adjustments for bad debts. This minus (-) adjustment would be used for uncollectibles;
- Other adjustments for partial month billing, one-month minimum billing, removals from service;
- Do not use adjustment line to account for prior period adjustments as this application is not designed for such accommodation.