At-A-Glance: Federal Universal Service Fund (USF) Revenue Allocation for Form 499


The telecommunications services revenue subject to the Federal Universal Service Fund (“FUSF”) contribution requirements are a telecommunications service providers’ gross, billed, and collected interstate and international end-user telecommunications revenue.

Revenue subject to USF assessment must be annually reported to the Federal Communications Commission’s (“FCC”) FUSF administrator, the Universal Service Administrative Company (“USAC”) by filing the FCC Form 499s. Revenue must be allocated between (1) intrastate; (2) interstate; and (3) international on all FCC Form 499s. 

This document provides a brief overview of 

  • Alternative Revenue Allocation Methodology (Wireless and VoIP) 
    • Safe Harbor
    • Traffic Studies
  • Allocation of Bad Debt
  • Data Retention and Record Keeping 

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