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  "notes": "The 'Assessment' column contains blacked-out circles, likely representing a qualitative rating or status indicator.",
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      "text": "Judgment or Estimate | Description | Process Changes | Discussion and Other | Assessment | Residual Audit Risk\nLine Cost Accrual | Line costs represent charges from LECs for leased lines or traffic termination. Line costs as a percentage of revenues have remained flat at 41.9% on a YTD basis. Line costs are allocated between the WorldCom Group and MCI Group based on minutes of use and revenues. | None | Accruals are based on metered traffic as determined by WorldCom. Disputed amounts are reserved for separately see discussion below. | [Black Circle] | None\nLine Cost Disputes | Generally, WorldCom accrues 100% of LEC billed amounts prior to dispute resolution. | None | LEC under billing dispute amounts are maintained for a period of 12 months and are reversed on a monthly basis. | [Black Circle] | None",
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