BALANCE SHEET
n
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
1
BALANCE SHEET
Non-Utility Company
Current Assets
Plant Assets
Current Liabilities
Long Term Liabilities
Equity
Deferred Credits
Utility Company
Plant Assets
Current Assets
Equity
Long Term Liabilities
Current Liabilities
Deferred Credits
2
BALANCE SHEET ELEMENTS
n
Current Assets
n
n
n
n
n
n
Cash and equivalents
Receivables
Allowance for Doubtful Accounts
Materials and Supplies
Prepayments
Other Current Assets
3
BALANCE SHEET ELEMENTS
n
Non Current Assets
n
n
n
n
Non regulated Investments
Other Non-current Assets
Deferred Charges
Other
4
PLANT ACCOUNTS
n
n
n
n
n
n
Telecommunications Plant in Service
(Summary Account)
Property Held for Future Telecommunications
Use
Telecommunications Plant Under Construction
Telecommunications Plant Adjustment
Non-operating Plant (Ex: Plant Held for Sale)
Goodwill
5
PLANT IN SERVICE
n
General Support Assets
n
n
n
n
n
n
n
n
Land
Motor Vehicles
Aircraft
Tools and Other Work Equipment
Buildings
Furniture
Office Equipment
General Purpose Computers
6
PLANT IN SERVICE
n
Central Office Assets
n
n
n
n
n
n
n
Central Office Switching
Non-digital Switching
Digital Electronic Switching
Operator Systems
Central Office Transmission
Radio Systems
Circuit Equipment
7
PLANT IN SERVICE
n
Information Origination/Termination
Assets
n
n
n
n
n
Station Apparatus
Customer Premises Wiring/CPE
Large Private Branch Exchanges
Public Telephone Terminal Equipment
Other Terminal Equipment
8
PLANT IN SERVICE
n
Cable and Wire Facilities Assets
n
n
n
n
n
n
n
n
Poles/MASTS
Aerial Cable/BASE STATIIONS
Underground Cable/RADIOS
Buried Cable/
Submarine and Deep Sea Cable
Network Equipment/ Cable
Aerial Wire
Conduit Systems
9
PLANT IN SERVICE
n
Amortizable Assets
n
n
n
Capital Leases
Leasehold Improvements
Intangibles
10
Generic GSM Architecture
Um Interface
A-bis Interface
A - Interface
VLR
HLR
BTS
SIM
BSC
Other
MSCs
MSC
Mobile
Handset
BTS
PSTN/ISDN
EIR
Base Station Sub-system
AC
Network Sub-system
SIM - Subscriber Identity Module
HLR - Home Location Register
BTS - Base Transceiver Station
EIR - Equipment Identity Register
BSC - Base Station Controller
AC - Authentication Register
MSC - Mobile Switching Centre
PSTN - Public Switched Telecom Network
VLR - Visitor Location Register
ISDN - Integrated Services Digital Network
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Network Architecture
VM
S
COVERAGE AREA (B)
$$
IN
PP
SM
S
BSC
Satellite
BTS
VMS
MSC
$$
International
IN PP
I TS
C
User
M
E C SC
ON
ET
SMS
Land Lines
COVERAGE AREA (A)
SM
S
M
A SC
BU
JA
VM
BSC
S
IN
PP
NITEL
User
$$
BTS
12
ACCUMULATED DEPRECIATION
AND AMORTIZATION
n
n
n
n
n
Accumulated Depreciation
Accumulated Depreciation – Held for
Future Telecommunications Use
Accumulated Depreciation – Nonoperating
Accumulated Amortization -- Tangible
Accumulated Amortization – Capitalized
Leases
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LIABILITIES AND
STOCKHOLDERS’ EQUITY
n
Current Liabilities
n
n
n
n
n
n
n
Current Accounts and Notes Payable
Customers’ Deposits
Income taxes – Accrued
Other taxes – Accrued
Net Current Deferred Operating Income Taxes
Net Current Deferred Non-operating Income Taxes
Other Current Liabilities
14
LIABILITIES AND
STOCKHOLDERS’ EQUITY
n
n
Long Term and Funded Debt
Other Liabilities and Deferred Credits
n
n
n
n
n
n
n
n
Other liabilities and deferred credits
Unamortized operating investment tax credits
Unamortized non-operating investment tax credits
Net non-current deferred operating taxes
Net deferred tax liability adjustments
Net non-current deferred non-operating income taxes
Deferred tax regulatory adjustments
Other jurisdictional liabilities and deferred credits
15
LIABILITIES AND
STOCKHOLDERS’ EQUITY
n
Stockholders’ Equity
n
n
n
n
n
Capital Stock
Additional Paid-in Capital
Treasury Stock
Other Capital
Retained Earnings
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QUESTIONS AND
DISCUSSION
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CONTACT INFORMATION
Mary N. Uduma
Nigerian Communications Commission
Benue Plaza, 72 Ahmadu Bello Way
Central Business District, Abuja, FCT,
Nigeria
Tel 234 9 2346924, Fax 234 9 2344589
E-mail: mnuduma@ncc.gov.ng
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