f8cd37ac8c
Includes: API (Express/TypeScript), Astro site, Python workers, document generators, FCC compliance tools, Canada CRTC formation, Ansible infrastructure, and deployment scripts. Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>
94 lines
5 KiB
SQL
94 lines
5 KiB
SQL
-- 058: Past-due 499-A filings + revisions (amendments)
|
|
--
|
|
-- Three filing modes for the fcc-499a service:
|
|
-- 1. current — the default: annual 499-A for last calendar year
|
|
-- 2. past_due — late filing for a reporting year earlier than (current-1)
|
|
-- 3. revised — amendment to a previously-filed 499-A (Line 612
|
|
-- filing_type = revised_registration | revised_revenue)
|
|
--
|
|
-- USAC accepts all three through forms.universalservice.org; the
|
|
-- Playwright path differs (prior-year selector + penalty acknowledgment
|
|
-- for past-due; "Revise Filing" flow with confirmation # for revisions).
|
|
--
|
|
-- Past-due USF contributions are calculated at the *reporting year's*
|
|
-- contribution factor, not the current quarter's — so the handler must
|
|
-- use fcc_deminimis_factors[reporting_year] + the correct safe-harbor
|
|
-- row per year.
|
|
|
|
-- ── Compliance order fields ─────────────────────────────────────────────
|
|
ALTER TABLE compliance_orders
|
|
ADD COLUMN IF NOT EXISTS filing_mode TEXT NOT NULL DEFAULT 'current'
|
|
CHECK (filing_mode IN ('current','past_due','revised'));
|
|
|
|
-- form_year_override lets the filer target a year other than (now-1)
|
|
-- for past-due filings, or the original year for a revision.
|
|
ALTER TABLE compliance_orders
|
|
ADD COLUMN IF NOT EXISTS form_year_override SMALLINT
|
|
CHECK (form_year_override IS NULL OR form_year_override BETWEEN 2015 AND 2035);
|
|
|
|
-- revises_order_number: points at the prior compliance_order whose 499-A
|
|
-- this filing amends. The new order inherits intake_data + the prior
|
|
-- confirmation number (so USAC knows which filing to revise).
|
|
ALTER TABLE compliance_orders
|
|
ADD COLUMN IF NOT EXISTS revises_order_number TEXT;
|
|
|
|
-- Line 612 filing-type reason when filing_mode='revised'. USAC requires
|
|
-- this on the revised filing so the reviewer knows whether fields other
|
|
-- than revenue changed.
|
|
ALTER TABLE compliance_orders
|
|
ADD COLUMN IF NOT EXISTS revised_reason TEXT
|
|
CHECK (revised_reason IS NULL OR revised_reason IN ('registration','revenue','both'));
|
|
|
|
-- Prior-confirmation number recorded after a successful revision submit.
|
|
-- Links revised filings together so admin can see the full amendment chain.
|
|
ALTER TABLE compliance_orders
|
|
ADD COLUMN IF NOT EXISTS prior_confirmation_number TEXT;
|
|
|
|
-- Index on revises_order_number for "show all amendments of order X" queries
|
|
CREATE INDEX IF NOT EXISTS idx_compliance_orders_revises
|
|
ON compliance_orders(revises_order_number)
|
|
WHERE revises_order_number IS NOT NULL;
|
|
|
|
-- ── Penalty estimate persistence ────────────────────────────────────────
|
|
-- For past-due filings we estimate retroactive USF owed so the customer
|
|
-- knows the magnitude before clicking "File". FCC forfeitures are
|
|
-- separately assessed and NOT estimated here — only the retroactive
|
|
-- contribution.
|
|
ALTER TABLE compliance_orders
|
|
ADD COLUMN IF NOT EXISTS late_filing_retroactive_usf_cents BIGINT;
|
|
ALTER TABLE compliance_orders
|
|
ADD COLUMN IF NOT EXISTS late_filing_notes TEXT;
|
|
|
|
-- ── Prior-year de minimis factors ───────────────────────────────────────
|
|
-- Each calendar year's 499-A has its own Appendix A Line 10 factor. Past
|
|
-- years MUST be seeded before a past-due filing can be validated. Values
|
|
-- below are placeholders — before enabling a past-due filing for year N,
|
|
-- look up N's actual factor from USAC's 499-A instructions archive at
|
|
-- https://www.usac.org/service-providers/contributing-to-the-usf/forms-to-file/
|
|
-- and INSERT or UPDATE the correct value.
|
|
--
|
|
-- 2025 factor (for 2025 revenues filed on 2026-04-01): 0.2560 (already in 054).
|
|
-- Placeholder seeds for prior years — leave commented out until verified:
|
|
-- INSERT INTO fcc_deminimis_factors (form_year, factor, source_citation) VALUES
|
|
-- (2025, 0.xxxx, '2025 Form 499-A Appendix A'),
|
|
-- (2024, 0.xxxx, '2024 Form 499-A Appendix A'),
|
|
-- (2023, 0.xxxx, '2023 Form 499-A Appendix A')
|
|
-- ON CONFLICT (form_year) DO NOTHING;
|
|
|
|
-- ── Prior-year safe-harbor percentages ──────────────────────────────────
|
|
-- Safe harbor has been unchanged at 64.9% VoIP / 37.1% wireless /
|
|
-- 12.0% paging / 1.0% SMR since the 2006 Contribution Methodology
|
|
-- Reform Order. Seed prior years at the same values so handlers filing
|
|
-- past-due can look them up. If the FCC changes safe harbors in the
|
|
-- future, prior-year rows will still return correct historical values.
|
|
INSERT INTO fcc_safe_harbor_percentages (form_year, line_105_category, interstate_pct, source_citation)
|
|
SELECT y, c, v,
|
|
CONCAT(y::text, ' Form 499-A IV.C.5.g (back-seeded from 2006 Contribution Reform Order)')
|
|
FROM (VALUES
|
|
('voip_interconnected', 64.9),
|
|
('cellular_pcs', 37.1),
|
|
('paging', 12.0),
|
|
('smr_dispatch', 1.0)
|
|
) AS sh(c, v),
|
|
generate_series(2020, 2025) AS y
|
|
ON CONFLICT (form_year, line_105_category) DO NOTHING;
|