Section 6-80-91 - Annual financial reports(a) A telecommunications carrier chartered, certified, or registered to provide telecommunications services in the State shall file an annual financial report with the commission by March 31 for the preceding calendar year. The financial report must: (1) Be prepared in a manner that separately reflects the carrier's intrastate-based operations, as if the carrier operated solely in intrastate business; and(2) Include a certification that the report conforms with generally accepted accounting principles.(b) The financial report must include the following:(1) A statement of operations reflecting intrastate revenues by services and intrastate expenses by accounts; and(2) A balance sheet reflecting the carrier's intrastate operations.(c) A telecommunications carrier receiving State or federal universal service fund subsidy for providing basic service in a high cost area, and a carrier providing noncompetitive service, shall also file annually by March 31 the following schedules: (1) A schedule to support direct and indirect charges from and to the carrier's affiliates;(2) A schedule reflecting: (A) The equipment used by the carrier in its intrastate operation;(B) The original cost of each piece of equipment; and(C) The accumulated depreciation of each piece of equipment.(d) The required financial reports shall be submitted on forms prescribed by the commission. The carrier shall serve a copy of the reports on the consumer advocate.[Eff ] (Auth: HRS §§ 269-6, 269-34 to 43) (Imp: HRS §§ 269-8, 269-8.5, 269-34 to 43)