Opinion for the Court filed by Circuit Judge BORK.
BORK, Circuit Judge:
These petitions were brought by ALLTEL Corp. ("ALLTEL") and Telephone and Data Systems, Inc. ("TDS") for review of orders of the Federal Communications Commission ("FCC" or "Commission") regarding the modification of the Commission's rules on the eligibility of local exchange carriers to use an average schedule method rather than an actual cost method for determining costs attributable...
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