Table C-1
Pacific Bell Rate Balancing Worksheet

     Service                                      Incremental Billings
                                                       ($000)

    1Residence Local Exchange                        $228,147
    2Universal Lifeline Telephone Service             $33,450
    3Business Local Exchange                          ($4,247)
    4Suburban Mileage                                 ($3,115)
    5Semi-Public and Coin Operated Pay Telephone       $3,240
    6Switched Access (without CCLC)                 ($166,975)
    7Business Foreign Exchange & Foreign Prefix      ($11,301)
    8Residence Foreign Exchange & Foreign Prefix      $18,584
    9Basic Centrex                                         $0
   10Private Branch Exchange (PBX)                     $5,482
   11Hunting/DID/AIOD                                    ($10)
   12Directory Assistance/Listing Services            $21,742
   13Zone Usage Mearsurement (ZUM)                   ($58,327)
   14MTS/WATS/OCP                                   ($748,012)
   15800                                               $1,570
   16Private Line/Special Access                      $79,231

   17Total Incremental Billings                     ($600,541)

   18Rule 33 Surcredits                              $654,133
   19Toll & Switched Access Stimulation Costs       ($109,237)

   20Subtotal                                        ($55,645)

   21PB/GTEC ZUM Access Charges (ORP)                 ($3,538)
   22PB/Roseville DCP MTS Billings                    ($1,965)
   23PB/Roseville DCP Access Charges                   $2,185
   24Settlements                                      $21,349

   25Subtotal                                        ($37,615)

   26GTEC Settlement Flash-cut and Toll ORP          $150,130
   27Roseville Settlement Transition Phase Down        $7,877
   28CONTEL Settlement Transition Phase Down          $38,506
   29Citizens Settlement Transition Phase Down and    $29,548
   30Carrier Common Line Charge (CCLC) Elimination  ($188,773)


   31Total                                                 $0

Note:Numbers may not add due to rounding