How are information and enhanced services revenues treated?
Information and enhanced service revenues are not subject to the OUS surcharge (line 21 of the OUS 2 Worksheet). This is to create symmetry between services provided by ESPs and ISPs (ESPs and ISPs are considered end-users) and similar enhanced services provided by certified TSPs. However, in the same way that an “end-user” ESP or ISP would purchase telecommunications services from a TSP, the TSP should impute retail telecommunications revenues from the same services to itself. These services would include access, transport, and other features of the network that an “end-user” ISP/ESP would require. These imputed service revenues would be subject to the OUS surcharge and recorded on lines 12-19 of the OUS 2 Worksheet depending on the service requirements.
