Performed various analyses of a Regional Bell Holding Company’s (RBOC) joint and common costs associated with the provision of retail and wholesale wireline services.  These costs were identified and attributed to the company’s products and services, including unbundled network elements, in accordance with the Telecommunications Act of 1996 (the Act) and the specific costing and pricing provisions contained in the FCC First Report and Order in CC Docket No. 96-98 to implement the local competition provisions of the Act.  This work included presentations to the FCC and multiple state public utility commissions as well as expert testimony and witness support.