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Form 471
Optional Pre-Discount Cost Calculation Grid
Purpose of Optional Grid
The Form 471 Optional Pre-Discount Cost Calculation Grid ("Grid") is available to the 471 billed entity applicant to assist the applicant in completing Form 471, Block 5, Items 15 & 16, Columns 8 - 10. Furthermore, this Grid may be used as the attachment called for in Item 17 of the Form 471 Application. In particular, the Grid assists in the following allocations that may be required to compute the pre-discount cost:
identification of the cost of eligible and ineligible services which may be combined together or "bundled" in one price;
identification of the cost of eligible services used for eligible, educational purposes;
identification of the cost of eligible services shared among eligible and ineligible entities;
identification of the eligible cost of Internet service provider packages which provide content and access.
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