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My company resells another companys broadband Internet-access service along with its own retail VoIP service. What should it report on Form 477?

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My company resells another companys broadband Internet-access service along with its own retail VoIP service. What should it report on Form 477?

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Report the retail VoIP subscribers in Column (2) of Part II.B because your company is selling both services to its customers. Do not report the (resold) broadband Internet-access service connections in Part I.A of your form, however. (The company that provided the broadband Internet-access connections to your company will report them in its own Form 477 filing.) 09/22/2009 4. We provide interconnected VoIP service to business end users on a retail basis. Many of these customers have multiple “users” or “extensions” at each business location. How should VoIP “subscribers” be counted in these circumstances? The number of “subscribers” at a business location is the maximum number of simultaneous VoIP calls your customer can have active at one time from that location. This would be established by your company’s Service Agreement with its customer.

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