1. Description/Location of Service/s Requested: See Attachment I

2. Dates of Commencement and Completion of Service/s Requested:
   January 1, 2000 - December 31, 2000

3. Deliverables, Performance Standards, Special Conditions:

4. Unit and Price per Unit for Requested Service/s (Include Voucher Loadings, Forecasted Usage, and Estimated Costs, if known.) Actual billing will be in accordance with FCC rules and regulations.

   Technical Accounting & Tax Accounting
   

   Salary Grade 5 - $89.94 per hour
   Salary Grade 4 - $64.07 per hour

   Payroll Services:
   

   $12.80 per employee / per month
   $40.10 per manual check

   MBA - $ 1.80 per employee / per month
   Accounts Payable - $4.22 per check
   General Ledger Processing - $.01614 per transaction
   Fixed Asset Support - $526.32 per month
   

5. Costing Methodology:

   ___X__ Higher of Fully Distributed Cost and Fair Market Value
   ______ Prevailing Company Rate
   ______ Tariff Rate
   ______ Other

		AFFILIATE:
US West Communications		US West Long Distance
By: Mark Link		By: Kathy R. Stephens
Printed Name: Mark Link		Printed Name: Kathy R. Stephens
Title: Executive Director		Title: Vice President Business Planning and Acting President of US WEST Long Distance, Inc.
Date: 12-13-99		Date: 12-13-99

Technical Accounting USWC Technical Accounting group provides accounting and business advise for complex USWLD business transactions. To provide this service, the USWC Technical Accounting group requires access to USWLD proprietary documents regarding the accounting and business issues under review. This services is billed on a hourly basis.
Tax Accounting
USWC tax accounting group provides tax support for deferred income tax accounting calculations, consolidation, and issues. To provide this service, the USWC Tax Accounting group requires access to the USW Long Distance, Inc. Trial Balance on a monthly basis and the annual income tax returns. This service is billed on an hourly basis.

Payroll
US WEST Communications Payroll Department supports unregulated affiliates in processing payroll. Costs associated are people costs incurred by the payroll services general group to maintain the payroll system, including input, check processing, and record maintenance. Also included are payroll tax filings, employee benefit remittances, and payroll related account reconciliation. LD is billed per headcount. for this service. Manual check processing is priced separately and billed on a per check basis.

MBA
Actual and budget financial information for US WEST Communications and some of its affiliates resides in the MBA system. Our FP&A group pulls this information for the affiliates on a monthly basis. This is billed to LD on a price per employee basis.

Accounts Payable
Accounts payable services provided to LD includes the processing of employee and vendor invoices and payments, and accounts payable account reconciliations. Prices are developed based upon personnel and systems costs incurred in providing this service. LD is billed on a per invoice processed basis.

General Ledger
The finance system group processes the general ledger (PROFIT) system each month for US WEST Communications and affiliates. PROFIT tracks each activity by enterprise and transaction. LD is billed on total activity count for the month.

Fixed Asset Accounting
Record capital assets, perform physical inventory, calculate depreciation and meet all fixed asset tax requirements. This service is billed at a fixed amount per month.