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BALANCE SHEETn A financial statement that details the assets,
liabilities, and owner’s equity of a firm as of a point in time
n Assets = Liabilities + Owner’s Equity
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BALANCE SHEETNon-Utility Company Utility CompanyCurrent Assets Plant AssetsPlant Assets Current Assets
Current Liabilities EquityLong Term Liabilities Long Term LiabilitiesEquity Current LiabilitiesDeferred Credits Deferred Credits
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BALANCE SHEET ELEMENTSn Current Assets
n Cash and equivalentsn Receivablesn Allowance for Doubtful Accountsn Materials and Suppliesn Prepaymentsn Other Current Assets
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BALANCE SHEET ELEMENTSn Non Current Assets
n Non regulated Investmentsn Other Non-current Assetsn Deferred Chargesn Other
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PLANT ACCOUNTSn Telecommunications Plant in Service
(Summary Account)n Property Held for Future Telecommunications
Usen Telecommunications Plant Under Construction n Telecommunications Plant Adjustmentn Non-operating Plant (Ex: Plant Held for Sale)n Goodwill
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PLANT IN SERVICEn General Support Assets
n Land n Motor Vehiclesn Aircraftn Tools and Other Work Equipmentn Buildingsn Furnituren Office Equipmentn General Purpose Computers
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PLANT IN SERVICEn Central Office Assets
n Central Office Switchingn Non-digital Switchingn Digital Electronic Switchingn Operator Systemsn Central Office Transmissionn Radio Systemsn Circuit Equipment
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PLANT IN SERVICEn Information Origination/Termination
Assetsn Station Apparatusn Customer Premises Wiring/CPEn Large Private Branch Exchangesn Public Telephone Terminal Equipmentn Other Terminal Equipment
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PLANT IN SERVICEn Cable and Wire Facilities Assets
n Poles/MASTSn Aerial Cable/BASE STATIIONSn Underground Cable/RADIOSn Buried Cable/n Submarine and Deep Sea Cablen Network Equipment/ Cablen Aerial Wiren Conduit Systems
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PLANT IN SERVICEn Amortizable Assets
n Capital Leasesn Leasehold Improvementsn Intangibles
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Generic GSM Architecture
SIM
MobileHandset
Um Interface
BTS
BTS
BSC
A-bis Interface
Base Station Sub-system
VLR
MSC
EIR
HLR
AC
A - Interface
Network Sub-system
OtherMSCs
PSTN/ISDN
SIM - Subscriber Identity Module
BTS - Base Transceiver Station
BSC - Base Station Controller
MSC - Mobile Switching Centre
VLR - Visitor Location Register
HLR - Home Location Register
EIR - Equipment Identity Register
AC - Authentication Register
PSTN - Public Switched Telecom Network
ISDN - Integrated Services Digital Network
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Network Architecture
COVERAGE AREA (A)
COVERAGE AREA (B)
User
User
BSC
BSC MSCAB
UJA
VMS
IN P
P
SMS
$$
MSCECONET
VMS
INPP
SMS
$$
MSC
VMS IN PP
SMS$$
ITSC
NITEL
Land Lines
International
BTS
BTS
Satellite
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ACCUMULATED DEPRECIATION AND AMORTIZATIONn Accumulated Depreciationn Accumulated Depreciation – Held for
Future Telecommunications Usen Accumulated Depreciation – Non-
operatingn Accumulated Amortization -- Tangiblen Accumulated Amortization – Capitalized
Leases
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LIABILITIES AND STOCKHOLDERS’ EQUITYn Current Liabilities
n Current Accounts and Notes Payablen Customers’ Depositsn Income taxes – Accruedn Other taxes – Accruedn Net Current Deferred Operating Income Taxesn Net Current Deferred Non-operating Income Taxesn Other Current Liabilities
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LIABILITIES AND STOCKHOLDERS’ EQUITYn Long Term and Funded Debtn Other Liabilities and Deferred Credits
n Other liabilities and deferred creditsn Unamortized operating investment tax creditsn Unamortized non-operating investment tax creditsn Net non-current deferred operating taxesn Net deferred tax liability adjustmentsn Net non-current deferred non-operating income taxesn Deferred tax regulatory adjustmentsn Other jurisdictional liabilities and deferred credits
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LIABILITIES AND STOCKHOLDERS’ EQUITYn Stockholders’ Equity
n Capital Stockn Additional Paid-in Capitaln Treasury Stockn Other Capitaln Retained Earnings
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QUESTIONS AND DISCUSSION
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CONTACT INFORMATIONMary N. UdumaNigerian Communications CommissionBenue Plaza, 72 Ahmadu Bello WayCentral Business District, Abuja, FCT,
NigeriaTel 234 9 2346924, Fax 234 9 2344589E-mail: [email protected]
