Kiesling has experience in Parts 36, 64 and 69 cost separations preparation and cost analysis. We understand the settlement process for both the cost and average schedule companies and can help you maximize your revenues under your current settlement process-whether or not you participate in NECA's pooling processes. Areas covered include:

• Cost feasibility studies (determine whether you would be better off under average schedule or cost)
• Part 36 and 69 cost separation studies
• High Cost Loop universal service filings
• NECA and state pool reporting
• Cable and Wire Facility categorization
• Central Office Equipment categorization
• Traffic Analysis
• Earnings Analysis