What is considered “Spectrum” revenues and who should report them?
Any entity who owns spectrum licence(s) and receives revenues from the transfer, lease, partial transfer, or any other type of an arrangement with one or more entities. This applies to both operating and non-operating, facilities based and non-facilities based service providers who own spectrum. Revenues are to be combined with Mobile Interconnection revenues and are to be entered on line 13 in Form 271.
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