Tuesday, 3 July 2018

Model questions for AAO Telecom subjects

Model questions for AAO Telecom subjects

Model questions for AAO Telecom subjects

Questions in LF/USO

1.        What are the main classification of licenses issued by DOT and the license fee fixed?
2.       Explain the salient features of various license agreements?
3.       Explain the ) schedule of  LF payments 2) Short and non payment of LF and its consequential effects? 3) Explain ‘special audit’ by the licensor?
4.       What do you understand by 1) “Bank Guarantee”? 2) What are the different type of BGs ? 3) Invocation process of BGs?
5.       Explain the term 1) ‘AGR’ and how it is arrived at? 2) How deductions claimed in the AGR is verified and in which way it affects the AGR and BGs?
6.        Explain the importance of revenue recognition and deduction in the LA and in which way it helps in reconciling the difference between AGR and P&L A/C? What are the items normally added back to revenue while reconciliation?
7.       Define spectrum usage charges and what are the important points to be kept in mind while calculating spectrum charges?
8.       Define “PBG’ and ‘EMD” in NIAs? What is quantum, validity periods fixed? What are the circumstances under which the “EMD” paid by the bidder can be forfeited?
9.       What is the limitation fixed for estimated CAPEX in WIFI-Choupal and explain the schedule for disbursement of subsidy? What do you understand by ‘ Liquidated damages”?
10.   Explain the funding of USOF for 1) OPEX in Wifi – hotspots agreement 2) estimated CAPEX/OPEX for enabling wifi –hotspots in 25000 sites in rural area 3 ) What are the schedule fixed for disbursement of subsidy 4) What is the “LD” fixed?
11.   Explain the quantum of subsidy given from USOF for CPE and computer devices in wireline broad band agreement?
12.   Explain the term “Front loaded subsidy’ and what do you mean by “Net addition”?
13.   Explain 1) Time limit fixed for disbursement of subsidy in Broad band agreement 2) Time limit fixed for submission of claim and its consequences if the claim is not submitted. 3) Penalties fixed for the connections that remained faulty and claiming in excess of 10% of the subsidy?
14.   Explain the 1 ) components of net cost 2 ) important factors for funding from USOF depend on in NOFN agreement?
15.   What is the total funding kept under the disposal under NOFN and explain its schedule for release of the fund?
16.   What do you understand by Material procurement in NOFN? Explain?
17.   Explain the importance of maintenance and supply of records in respect of all agreements in force?
18.   List out the schemes sponsored by USOF and explain each of the scheme?

Practical Questions

1.       M/S  ‘X’  PVT Ltd was issued a Cat B  ISP license in Gujarat circle on 25.2.08. The Licensee migrated to UL wef 19.8.14. The extract of the P&L a/c of the licensee for 2014-15 is presented in Exibit A. The LF payments made are presented in Exibit B.  The extract of audited AGR submitted is presented in Exibit C. Calculate LF (8%)
Item                                                        Amt
Income from services                        77588921
Interest income                                                       109290
Other income                                           13730
Amount of LF paid        3985804 (8.6.05)

·         Ex C
Item                                             Q1           Q2                       Q3        Q4           Total
Rev from internet serv    1666156 1122437 6838007 20291218  22570303                77588921
                                                                  (upto 18.8) (19.8)
Ded claimed                       1666156 1122437             0              0                 0                           27889393
AGR                                             0                        0     6838007 20291218 22570303            49699528

Q2 With the help of the following data, reconcile the difference between AGR & P&L a/c. LF  8%

                                Q1                          Q2                          Q3                          Q4
GR                          23456                    78910                    12345                    98765
Ded claimed       5643                       8910                       3452                       7568

1)      Proof of payment not submitted by the licensee for thr deductions claimed for Rs 1200 in Q!
2)      Lease line charges of Rs 1000 in Q2.
3)      Infrastructure sharing charges of Rs 1200 in Q3.
4)      Bad debts written Off Rs 1000 in Q4.
             Following are the incomes disclosed in te P&L a/c
1)      Un-reconciled amount of Rs 1250 in Q1 classified to be part of income and not included for the purpose of LF.
2)      Gains from foreign exchanges of Rs 2000  in Q2.
3)      Proceeds from insurance of Rs 3000. In Q3
4)      Interest on income tax dividends of Rs 4000 inQ4

Thanks to Shri. P.Karunanithy, Retired SPOs


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