text: 1. Certain access revenue rate elements billed by the Company to interexchange carriers were disputed and 
  subsequently refunded to the carriers. During 2003, the Company recorded a reduction in access revenue 
  of $1.2 million from interexchange customers related to the disputed access revenue the Company 
  previously billed for switching facilities and the local exchange network. The disputes cover a two-year 
  period beginning in 2001 through and including the second quarter of 2003. The total amount of the 
  reduction related to 2003 was $0.7 million. 
  
  2. The Company changed its employee vacation policy so that employees now earn and use their vacation 
  benefits in the same year. Previously, vacation benefits were earned in the year prior to the year the 
  benefits were available to the employee. As a result of this change in employee benefit policy, the 
  Company did not accrue employee vacation expense for 2004 in 2003, thereby reducing its benefit 
  expenses by $0.5 million for the 2003 year. 
  
  3. The Company adjusted its estimate of deferred revenue for the PCS operation in the fourth quarter of 
  
  2003. The adjustment decreased deferred revenue by $0.6 million and increased revenue in 2003 by the 
  same amount. 
  
  4. The Company received a reimbursement from Sprint of $0.2 million related to 2002 for its portion of the 
  E911 surcharge collected from PCS subscribers. The reimbursement is to offset the Company’s portion 
  of handset costs incurred to make the customers’ phones E911 compliant. This entry decreased cost of 
  goods expenses. 