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					                                            ACCOUNTING RATE WAIVERS & MODIFICATIONS-1998


98-W- Carrier        Administration               Service        Current A/R             New A/R                 Surcharge                Effective         Submitted     Approved/Pending     50/50
001   AT&T                  Australia (Telstra)         IMTS               .308 SDR                .22 SDR                .055 SDR CD     7/1797-6/30/98       1/8/1998            1/29/1998     yes
001   AT&T Alascom          Australia (Telstra)         IMTS               1.20 SDR              .308 SDR                 .077 SDR CD     7/1796-6/30/97       1/8/1998            1/29/1998     yes
001   AT&T Alascom          Australia (Telstra)         IMTS                                       .22 SDR                .055 SDR CD     7/1797-6/30/98       1/8/1998            1/29/1998     yes
001   AT&T                  Australia (Telstra)        GSDN                .308 SDR                .22 SDR                        None    7/1797-6/30/98       1/8/1998            1/29/1998     yes
001   AT&T                  Australia (Telstra)   Switched 56               .40 SDR                .22 SDR                        None    7/1797-6/30/98       1/8/1998            1/29/1998     yes
002   WorldCom            Singapore Telecom             IMTS               0.62 SDR              0.58 SDR                         None         10/1/1997      1/15/1998             2/5/1998     yes
002   WorldCom            Singapore Telecom             IMTS                                     0.54 SDR                         None          4/1/1998      1/15/1998             2/5/1998     yes
002   WorldCom            Singapore Telecom             IMTS                                     0.50 SDR                         None         10/1/1998      1/15/1998             2/5/1998     yes
003   WorldCom                 China Telecom            IMTS               3.80 GFC              3.40 GFC                         None          1/1/1998      1/15/1998             2/5/1998     yes
003   WorldCom                 China Telecom            IMTS                                     3.10 GFC                         None          7/1/1998      1/15/1998             2/5/1998     yes
004   WorldCom                 Korea Telecom            IMTS               0.72 SDR                 $0.85                         None          1/1/1998      1/15/1998             2/5/1998     yes
004   WorldCom                 Korea Telecom            IMTS                                        $0.71                         None          1/1/1999      1/15/1998             2/5/1998     yes
004   WorldCom                 Korea Telecom            IMTS                                        $0.51                         None          1/1/2000      1/15/1998             2/5/1998     yes
004   WorldCom                 Korea Telecom            IMTS                                        $0.38                         None          1/1/2001      1/15/1998             2/5/1998     yes
005   WorldCom                  Taiwan (CHTI)           IMTS                  $1.14                 $1.00                         None          1/1/1998      1/15/1998             2/5/1998     yes
006   WorldCom              Nicaragua (Enitel)          IMTS                  $1.15                 $1.10                         None          1/1/1997      1/15/1998             2/5/1998     yes
006   WorldCom              Nicaragua (Enitel)          IMTS                                        $1.00                 $1.00 Collect         6/1/1997      1/15/1998             2/5/1998     yes
006   WorldCom              Nicaragua (Enitel)          IMTS                                        $0.86                 $1.00 Collect         1/1/1998      1/15/1998             2/5/1998     yes
007   WorldCom        Denmark (Tele Danmark)            IMTS               0.20 SDR              0.16 SDR               0.04 SDR HCD            1/1/1998      1/15/1998             2/5/1998     yes
008   AT&T                      Israel (Bezeq)          IMTS                  $1.18                 $1.18                 $1.50 Collect    1/1/97-4/30/97     1/13/1998             2/3/1998     yes
008   AT&T                      Israel (Bezeq)          IMTS                                        $0.96                 $1.50 Collect    5/1/97-6/30/97     1/13/1998             2/3/1998     yes
008   AT&T                      Israel (Bezeq)          IMTS                                        $0.95                 $1.50 Collect    7/1/97-8/31/97     1/13/1998             2/3/1998     yes
008   AT&T                      Israel (Bezeq)          IMTS                                        $0.70                 $1.50 Collect    9/1/97-3/31/98     1/13/1998             2/3/1998     yes
008   AT&T                      Israel (Bezeq)          IMTS                                        $0.59                 $1.50 Collect   4/1/98-12/31/98     1/13/1998             2/3/1998     yes
008   AT&T Alascom              Israel (Bezeq)          IMTS                  $2.40                 $1.18                 $1.50 Collect    1/1/97-4/30/97     1/13/1998             2/3/1998     yes
008   AT&T Alascom              Israel (Bezeq)          IMTS                                        $0.96                 $1.50 Collect    5/1/97-6/30/97     1/13/1998             2/3/1998     yes
008   AT&T Alascom              Israel (Bezeq)          IMTS                                        $0.95                 $1.50 Collect    7/1/97-8/31/97     1/13/1998             2/3/1998     yes
008   AT&T Alascom              Israel (Bezeq)          IMTS                                        $0.70                 $1.50 Collect    9/1/97-3/31/98     1/13/1998             2/3/1998     yes
008   AT&T Alascom              Israel (Bezeq)          IMTS                                        $0.59                 $1.50 Collect   4/1/98-12/31/98     1/13/1998             2/3/1998     yes
008   AT&T PR & VI              Israel (Bezeq)          IMTS                  $1.75                 $1.18                 $1.50 Collect    1/1/97-4/30/97     1/13/1998             2/3/1998     yes
008   AT&T PR & VI              Israel (Bezeq)          IMTS                                        $0.96                 $1.50 Collect    5/1/97-6/30/97     1/13/1998             2/3/1998     yes
008   AT&T PR & VI              Israel (Bezeq)          IMTS                                        $0.95                 $1.50 Collect    7/1/97-8/31/97     1/13/1998             2/3/1998     yes
008   AT&T PR & VI              Israel (Bezeq)          IMTS                                        $0.70                 $1.50 Collect    9/1/97-3/31/98     1/13/1998             2/3/1998     yes
008   AT&T PR & VI              Israel (Bezeq)          IMTS                                        $0.59                 $1.50 Collect   4/1/98-12/31/98     1/13/1998             2/3/1998     yes
008   AT&T                      Israel (Bezeq)    Switched 56   $1.70 Std, $1.45 Dis-               $1.18                         None     1/1/97-4/30/97     1/13/1998             2/3/1998     yes
008   AT&T                      Israel (Bezeq)    Switched 56   count, $1.10 Economy                $0.96                         None     5/1/97-6/30/97     1/13/1998             2/3/1998     yes
008   AT&T                      Israel (Bezeq)    Switched 56                                       $0.95                         None     7/1/97-8/31/97     1/13/1998             2/3/1998     yes
008   AT&T                      Israel (Bezeq)    Switched 56                                       $0.70                         None     9/1/97-3/31/98     1/13/1998             2/3/1998     yes
008   AT&T                      Israel (Bezeq)    Switched 56                                       $0.59                         None    4/1/98-12/31/98     1/13/1998             2/3/1998     yes
009   AT&T PR                Costa Rica (ICE)           IMTS                  $1.50                 $1.15    $1.00 Collect, $0.2875 HCD         5/1/1996      1/14/1998             2/4/1998     yes
009   AT&T PR                Costa Rica (ICE)           IMTS                                        $1.00      $1.00 Collect, $0.25 HCD         7/1/1997      1/14/1998             2/4/1998     yes
010   AT&T VI                Costa Rica (ICE)           IMTS                  $1.50                 $1.15    $1.00 Collect, $0.2875 HCD         5/1/1996      1/14/1998             2/4/1998     yes
010   AT&T VI                Costa Rica (ICE)           IMTS                                        $1.00      $1.00 Collect, $0.25 HCD         7/1/1997      1/14/1998             2/4/1998     yes
011   MCI                    Australia (AAPT)           IMTS               0.30 SDR                 $0.30                         None         10/1/1997      1/15/1998             2/5/1998     yes


                                                                                        Page 1
                                               ACCOUNTING RATE WAIVERS & MODIFICATIONS-1998


98-W- Carrier           Administration               Service       Current A/R           New A/R                      Surcharge                Effective         Submitted     Approved/Pending     50/50
012   AT&T                         Congo (Afritel)         IMTS              None                     $0.70                           None    11/1/97-11/30/98     1/15/1998             2/5/1998     yes
013   AT&T                    Russia (Teleport-TP)         IMTS             $2.12                     $1.60                           None           7/1/1997      1/15/1998             2/5/1998     yes
014   MCI            Czech Republic (SPT Telecom)          IMTS           0.50 SDR                 0.45 SDR                0.45 SDR Collect          8/1/1997      1/21/1998            2/11/1998     yes
015   MCI            Guadeloupe (France Telecom)           IMTS              None                  0.40 SDR                           None           9/1/1996      1/21/1998            2/11/1998     yes
016   Sprint             United Kingdom (Energis)          IMTS              None                  0.10 SDR                           None     9/23/96-9/23/97     1/21/1998            2/11/1998     yes
017   WorldCom                        Hong Kong            Telex            $2.00                     $1.00                           None          12/1/1996      1/22/1998            2/12/1998     yes
018   AT&T                       El Salvador (ITS)         IMTS              None                     $0.88                           None    11/1/97-12/31/98     1/26/1998            2/16/1998     yes
019   MCI             Dominican Republic (Tricom)          IMTS             $0.80                     $0.70                           None           1/1/1998      1/26/1998            2/16/1998     yes
020   MCI                      Chile (CTC Mundo)     Switched 64             None                     $1.10                           None           1/1/1996      1/26/1998            2/16/1998     yes
020   MCI                      Chile (CTC Mundo)     Switched 64                                      $1.00                           None           1/1/1997      1/26/1998            2/16/1998     yes
020   MCI                      Chile (CTC Mundo)     Switched 64                                      $0.95                           None           7/1/1997      1/26/1998            2/16/1998     yes
020   MCI                      Chile (CTC Mundo)     Switched 64                                      $0.90                           None          10/1/1997      1/26/1998            2/16/1998     yes
020   MCI                      Chile (CTC Mundo)     Switched 64                                      $0.76                           None           2/1/1998      1/26/1998            2/16/1998     yes
020   MCI                      Chile (CTC Mundo)     Switched 64                                      $0.75                           None           7/1/1998      1/26/1998            2/16/1998     yes
021   MCI                                  Cyprus    Switched 64             None                  0.70 SDR                           None           9/1/1997      1/28/1998            2/18/1998     yes
022   MCI                New Zealand (Clear Com)     Switched 64             None                  0.20 SDR                           None          11/1/1997      1/28/1998            2/18/1998     yes
023   MCI                 Romania (ROM Telecom)            IMTS           0.90 SDR                 0.76 SDR                1.66 SDR Collect          1/1/1998       2/2/1998            2/23/1998     yes
024   MCI                           Greece (OTE)           IMTS           0.70 SDR                 0.65 SDR                1.00 SDR Collect         10/1/1997       2/2/1998            2/23/1998     yes
024   MCI                           Greece (OTE)           IMTS                                    0.64 SDR                1.00 SDR Collect         11/1/1997       2/2/1998            2/23/1998     yes
024   MCI                           Greece (OTE)           IMTS                                    0.63 SDR                1.00 SDR Collect         12/1/1997       2/2/1998            2/23/1998     yes
024   MCI                           Greece (OTE)           IMTS                                    0.59 SDR                1.00 SDR Collect          1/1/1998       2/2/1998            2/23/1998     yes
024   MCI                           Greece (OTE)           IMTS                                    0.58 SDR                1.00 SDR Collect          3/1/1998       2/2/1998            2/23/1998     yes
024   MCI                           Greece (OTE)           IMTS                                    0.55 SDR                1.00 SDR Collect          5/1/1998       2/2/1998            2/23/1998     yes
024   MCI                           Greece (OTE)           IMTS                                    0.53 SDR                1.00 SDR Collect          7/1/1998       2/2/1998            2/23/1998     yes
024   MCI                           Greece (OTE)           IMTS                                    0.51 SDR                1.00 SDR Collect          8/1/1998       2/2/1998            2/23/1998     yes
024   MCI                           Greece (OTE)           IMTS                                    0.46 SDR                1.00 SDR Collect          9/1/1998       2/2/1998            2/23/1998     yes
024   MCI                           Greece (OTE)           IMTS                                    0.45 SDR                1.00 SDR Collect         10/1/1998       2/2/1998            2/23/1998     yes
024   MCI                           Greece (OTE)           IMTS                                    0.44 SDR                1.00 SDR Collect         11/1/1998       2/2/1998            2/23/1998     yes
024   MCI                           Greece (OTE)           IMTS                                    0.40 SDR                1.00 SDR Collect         12/1/1998       2/2/1998            2/23/1998     yes
025   AT&T Alasc              Belgium (Belgacom)           IMTS           2.94 SDR                  .27 SDR 3.0 SDR Collect/.0675 SDR CD            10/1/1997       2/4/1998            2/25/1998     yes
025   AT&T Alasc              Belgium (Belgacom)           IMTS                                     .22 SDR     3.0 SDR Collect/.055 SDR CD          1/1/1998       2/4/1998            2/25/1998     yes
025   AT&T Alasc              Belgium (Belgacom)           IMTS                                     .20 SDR     3.00 SDR Collect/.05 SDR CD          6/1/1998       2/4/1998            2/25/1998     yes
025   AT&T PR                 Belgium (Belgacom)           IMTS           1.00 SDR                  .27 SDR 3.0 SDR Collect/.0675 SDR CD            10/1/1997       2/4/1998            2/25/1998     yes
025   AT&T PR                 Belgium (Belgacom)           IMTS                                     .22 SDR 3.00 SDR Collect/.055 SDR CD             1/1/1998       2/4/1998            2/25/1998     yes
025   AT&T PR                 Belgium (Belgacom)           IMTS                                     .20 SDR     3.00 SDR Collect/.05 SDR CD          6/1/1998       2/4/1998            2/25/1998     yes
025   AT&T VI                 Belgium (Belgacom)           IMTS           1.00 SDR                  .27 SDR 3.0 SDR Collect/.0675 SDR CD            10/1/1997       2/4/1998            2/25/1998     yes
025   AT&T VI                 Belgium (Belgacom)           IMTS                                     .22 SDR     3.0 SDR Collect/.055 SDR CD          1/1/1998       2/4/1998            2/25/1998     yes
025   AT&T VI                 Belgium (Belgacom)           IMTS                                     .20 SDR     3.00 SDR Collect/.05 SDR CD          6/1/1998       2/4/1998            2/25/1998     yes
026   AT&T Alascom           United Kingdom (BT)           IMTS           0.30 SDR   0.15 SDR < 500M Minutes   3.00 SDR Collect/.025 SDR CD     4/1/97-3/31/98      2/4/1998            2/25/1998     yes
026   AT&T Alascom           United Kingdom (BT)           IMTS                      0.10 SDR > 500M Minutes   3.00 SDR Collect/.025 SDR CD     4/1/97-3/31/98      2/4/1998            2/25/1998     yes
026   AT&T PR                United Kingdom (BT)           IMTS           0.34 SDR   0.15 SDR < 500M Minutes   3.00 SDR Collect/.025 SDR CD     4/1/97-3/31/98      2/4/1998            2/25/1998     yes
026   AT&T PR                United Kingdom (BT)           IMTS                      0.10 SDR > 500M Minutes   3.00 SDR Collect/.025 SDR CD     4/1/97-3/31/98      2/4/1998            2/25/1998     yes
026   AT&T VI                United Kingdom (BT)           IMTS           0.34 SDR   0.15 SDR < 500M Minutes   3.00 SDR Collect/.025 SDR CD     4/1/97-3/31/98      2/4/1998            2/25/1998     yes
026   AT&T VI                United Kingdom (BT)           IMTS                      0.10 SDR > 500M Minutes   3.00 SDR Collect/.025 SDR CD     4/1/97-3/31/98      2/4/1998            2/25/1998     yes


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                                                     ACCOUNTING RATE WAIVERS & MODIFICATIONS-1998


98-W- Carrier            Administration                    Service         Current A/R            New A/R                     Surcharge                   Effective         Submitted     Approved/Pending     50/50
027   WorldCom          Dominican Republic (Tricom)               IMTS                  $0.80                 $0.70                             None            9/1/1997       2/6/1998            2/27/1998     yes
028   WorldCom                       Malaysia (Mutiara)           IMTS                   None                 $0.60                             None           10/1/1997       2/6/1998            2/27/1998     yes
029   AT&T               Canada (AT&T Canada LDS)                 IMTS         $0.22 Full Time        $0.20 Full Time    $1.00 Collect/$0.35 Call Card          4/1/1997       2/9/1998             3/2/1998     yes
029   AT&T               Canada (AT&T Canada LDS)                 IMTS     $0.14 Reduced Time     $0.12 Reduced Time     $1.00 Collect/$0.25 Call Card          4/1/1997       2/9/1998             3/2/1998     yes
029   AT&T               Canada (AT&T Canada LDS)               Intl 800       $0.22 Full Time        $0.20 Full Time    $0.005 Data Dip, Trans, Port           4/1/1997       2/9/1998             3/2/1998     yes
029   AT&T               Canada (AT&T Canada LDS)               Intl 800   $0.14 Reduced Time     $0.12 Reduced Time     $0.005 Data Dip, Trans, Port           4/1/1997       2/9/1998             3/2/1998     yes
029   AT&T               Canada (AT&T Canada LDS)          USADirect/CD        $0.22 Full Time        $0.20 Full Time                          $0.05            4/1/1997       2/9/1998             3/2/1998     yes
029   AT&T               Canada (AT&T Canada LDS)          USADirect/CD    $0.14 Reduced Time     $0.12 Reduced Time                           $0.03            4/1/1997       2/9/1998             3/2/1998     yes
030   Sprint                        Argentina (Telintar)          IMTS                  $0.85                 $0.85                             None       1/1/98-3/31/98     2/11/1998             3/4/1998     yes
030   Sprint                        Argentina (Telintar)          IMTS                                        $0.78                             None       4/1/98-6/30/98     2/11/1998             3/4/1998     yes
030   Sprint                        Argentina (Telintar)          IMTS                                        $0.75                             None       7/1/98-9/30/98     2/11/1998             3/4/1998     yes
030   Sprint                        Argentina (Telintar)          IMTS                                        $0.70                             None      10/1/98-6/30/99     2/11/1998             3/4/1998     yes
030   Sprint                        Argentina (Telintar)          IMTS                                        $0.65                             None       7/1/99-9/30/99     2/11/1998             3/4/1998     yes
030   Sprint                        Argentina (Telintar)          IMTS                                        $0.56                             None             10/1/99      2/11/1998             3/4/1998     yes
031   Sprint                  Tunisia (Tunisie Telecom)           IMTS               0.85 SDR              0.70 SDR                             None            7/1/1997      2/11/1998             3/4/1998     yes
032   Sprint                             Kenya (KPTC)             IMTS                  $1.40                 $1.30                             None       7/1/97-6/30/98     2/11/1998             3/4/1998     yes
032   Sprint                             Kenya (KPTC)             IMTS                                        $1.10                             None       7/1/98-6/30/99     2/11/1998             3/4/1998     yes
033   Sprint                              Greece (OTE)            IMTS               0.70 SDR              0.65 SDR                 1.00 SDR Collect           10/1/1997      2/11/1998             3/4/1998     yes
033   Sprint                              Greece (OTE)            IMTS                                     0.64 SDR                 1.00 SDR Collect           11/1/1997      2/11/1998             3/4/1998     yes
033   Sprint                              Greece (OTE)            IMTS                                     0.63 SDR                 1.00 SDR Collect           12/1/1997      2/11/1998             3/4/1998     yes
033   Sprint                              Greece (OTE)            IMTS                                     0.59 SDR                 1.00 SDR Collect            1/1/1998      2/11/1998             3/4/1998     yes
033   Sprint                              Greece (OTE)            IMTS                                     0.58 SDR                 1.00 SDR Collect            3/1/1998      2/11/1998             3/4/1998     yes
033   Sprint                              Greece (OTE)            IMTS                                     0.55 SDR                 1.00 SDR Collect            5/1/1998      2/11/1998             3/4/1998     yes
033   Sprint                              Greece (OTE)            IMTS                                     0.53 SDR                 1.00 SDR Collect            7/1/1998      2/11/1998             3/4/1998     yes
033   Sprint                              Greece (OTE)            IMTS                                     0.51 SDR                 1.00 SDR Collect            8/1/1998      2/11/1998             3/4/1998     yes
033   Sprint                              Greece (OTE)            IMTS                                     0.46 SDR                 1.00 SDR Collect            9/1/1998      2/11/1998             3/4/1998     yes
033   Sprint                              Greece (OTE)            IMTS                                     0.45 SDR                 1.00 SDR Collect           10/1/1998      2/11/1998             3/4/1998     yes
033   Sprint                              Greece (OTE)            IMTS                                     0.44 SDR                 1.00 SDR Collect           11/1/1998      2/11/1998             3/4/1998     yes
033   Sprint                              Greece (OTE)            IMTS                                     0.40 SDR                 1.00 SDR Collect           12/1/1998      2/11/1998             3/4/1998     yes
034   Sprint                               Belize (BLT)           IMTS                  $1.42                 $1.20                             None       7/1/97-6/30/98     2/11/1998             3/4/1998     yes
035   Sprint           Mauritius (Overseas Telecom)               IMTS                   None                 $1.50                             None            5/1/1997      2/11/1998             3/4/1998     yes
036   Sprint                           Botswana (BTC)             IMTS                   None                 $0.80                             None       9/1/97-8/31/98     2/11/1998             3/4/1998     yes
037   WorldCom           Netherlands (PTT Telecom)                IMTS               0.18 SDR              0.16 SDR     3.0 SDR Collect/.04 SDR HCD             1/1/1998      2/12/1998             3/5/1998     yes
037   WorldCom           Netherlands (PTT Telecom)                IMTS                                     0.14 SDR 3.0 SDR Collect/.035 SDR HCD                7/1/1998      2/12/1998             3/5/1998     yes
038   AT&T                         Philippines ((GMCR)            IMTS                  $1.00                 $0.82                        $0.205 CD       4/1/97-3/31/98     2/13/1998             3/6/1998     yes
038   AT&T Alascom, PR & VI        Philippines ((GMCR)            IMTS                   None                 $0.82                        $0.205 CD       4/1/97-3/31/98     2/13/1998             3/6/1998     yes
039   AT&T                          Argentina (Telintar)          IMTS                  $0.85                 $0.85                             None       1/1/98-3/31/98     2/13/1998             3/6/1998     yes
039   AT&T                          Argentina (Telintar)          IMTS                                        $0.78                             None       4/1/98-6/30/98     2/13/1998             3/6/1998     yes
039   AT&T                          Argentina (Telintar)          IMTS                                        $0.75                             None       7/1/98-9/30/98     2/13/1998             3/6/1998     yes
039   AT&T                          Argentina (Telintar)          IMTS                                        $0.70                             None      10/1/98-6/30/99     2/13/1998             3/6/1998     yes
039   AT&T                          Argentina (Telintar)          IMTS                                        $0.65                             None       7/1/99-9/30/99     2/13/1998             3/6/1998     yes
039   AT&T                          Argentina (Telintar)          IMTS                                        $0.56                             None     10/1/99-12/31/99     2/13/1998             3/6/1998     yes
039   AT&T Alascom                  Argentina (Telintar)          IMTS                  $0.85                 $0.85                             None       1/1/98-3/31/98     2/13/1998             3/6/1998     yes
039   AT&T Alascom                  Argentina (Telintar)          IMTS                                        $0.78                             None       4/1/98-6/30/98     2/13/1998             3/6/1998     yes


                                                                                                 Page 3
                                            ACCOUNTING RATE WAIVERS & MODIFICATIONS-1998


98-W- Carrier        Administration                Service            Current A/R                 New A/R                        Surcharge                    Effective         Submitted     Approved/Pending     50/50
039   AT&T Alascom         Argentina (Telintar)            IMTS                                                $0.75                                None       7/1/98-9/30/98     2/13/1998             3/6/1998     yes
039   AT&T Alascom         Argentina (Telintar)            IMTS                                                $0.70                                None      10/1/98-6/30/99     2/13/1998             3/6/1998     yes
039   AT&T Alascom         Argentina (Telintar)            IMTS                                                $0.65                                None       7/1/99-9/30/99     2/13/1998             3/6/1998     yes
039   AT&T Alascom         Argentina (Telintar)            IMTS                                                $0.56                                None    10/1/99-12/31/99      2/13/1998             3/6/1998     yes
040   AT&T           Georgia (Telecom Georgia)             IMTS                    $2.00                       $1.80                                None      8/1/97-12/31/97     2/17/1998            3/10/1998     yes
040   AT&T           Georgia (Telecom Georgia)             IMTS                                                $1.50                                None       1/1/98-7/31/98     2/17/1998            3/10/1998     yes
040   AT&T           Georgia (Telecom Georgia)             IMTS                                                $1.10                                None       8/1/98-7/31/99     2/17/1998            3/10/1998     yes
040   AT&T Alascom   Georgia (Telecom Georgia)             IMTS                     None                       $1.80                                None      8/1/97-12/31/97     2/17/1998            3/10/1998     yes
040   AT&T Alascom   Georgia (Telecom Georgia)             IMTS                                                $1.50                                None       1/1/98-7/31/98     2/17/1998            3/10/1998     yes
040   AT&T Alascom   Georgia (Telecom Georgia)             IMTS                                                $1.10                                None       8/1/98-7/31/99     2/17/1998            3/10/1998     yes
040   AT&T PR        Georgia (Telecom Georgia)             IMTS                     None                       $1.80                                None      8/1/97-12/31/97     2/17/1998            3/10/1998     yes
040   AT&T PR        Georgia (Telecom Georgia)             IMTS                                                $1.50                                None       1/1/98-7/31/98     2/17/1998            3/10/1998     yes
040   AT&T PR        Georgia (Telecom Georgia)             IMTS                                                $1.10                                None       8/1/98-7/31/99     2/17/1998            3/10/1998     yes
040   AT&T VI        Georgia (Telecom Georgia)             IMTS                     None                       $1.80                                None      8/1/97-12/31/97     2/17/1998            3/10/1998     yes
040   AT&T VI        Georgia (Telecom Georgia)             IMTS                                                $1.50                                None       1/1/98-7/31/98     2/17/1998            3/10/1998     yes
040   AT&T VI        Georgia (Telecom Georgia)             IMTS                                                $1.10                                None       8/1/98-7/31/99     2/17/1998            3/10/1998     yes
041   AT&T              United Kingdom (MCL)      IMTS,Op.,I-800    0.3 SDR<180 Mill. Min.    0.4 SDR<200 Million Min.         3.0 SDR Collect/.025 CD         4/1/97-3/31/98     2/17/1998            3/10/1998     yes
041   AT&T              United Kingdom (MCL)      IMTS,Op.,I-800 0.12 SDR>180 Mill. Min.      0.1 SDR>200 Million Min.         3.0 SDR Collect/.025 CD         4/1/97-3/31/98     2/17/1998            3/10/1998     yes
041   AT&T                                                    0.30 SDR<180 Mill. Min.
                        United Kingdom (MCL) NRA, SDI (56 kbps)                              0.40 SDR<200 Million Min.                              None       4/1/97-3/31/98     2/17/1998            3/10/1998     yes
041   AT&T                                                    0.12 SDR>180 Mill. Min.
                        United Kingdom (MCL) NRA, SDI (56 kbps)                               0.1 SDR>200 Million Min.                              None       4/1/97-3/31/98     2/17/1998            3/10/1998     yes
041   AT&T              United Kingdom (MCL)              GSDN 0.24 SDR<180 Mill. Min.         0.24 SDR<200 Mill. Min.                              None       4/1/97-3/31/98     2/17/1998            3/10/1998     yes
041   AT&T              United Kingdom (MCL)              GSDN 0.12 SDR>180 Mill. Min.        0.1 SDR>200 Million Min.                              None       4/1/97-3/31/98     2/17/1998            3/10/1998     yes
041   AT&T Alascom      United Kingdom (MCL)      IMTS,Op.,I-800                0.63 SDR      0.4 SDR<200 Million Min.         3.0 SDR Collect/.025 CD         4/1/97-3/31/98     2/17/1998            3/10/1998     yes
041   AT&T Alascom      United Kingdom (MCL)      IMTS,Op.,I-800                              0.1 SDR>200 Million Min.         3.0 SDR Collect/.025 CD         4/1/97-3/31/98     2/17/1998            3/10/1998     yes
041   AT&T PR           United Kingdom (MCL)      IMTS,Op.,I-800                    None      0.4 SDR<200 Million Min.         3.0 SDR Collect/.025 CD         4/1/97-3/31/98     2/17/1998            3/10/1998     yes
041   AT&T PR           United Kingdom (MCL)      IMTS,Op.,I-800                              0.1 SDR>200 Million Min.         3.0 SDR Collect/.025 CD         4/1/97-3/31/98     2/17/1998            3/10/1998     yes
041   AT&T VI           United Kingdom (MCL)      IMTS,Op.,I-800                    None      0.4 SDR<200 Million Min.         3.0 SDR Collect/.025 CD         4/1/97-3/31/98     2/17/1998            3/10/1998     yes
041   AT&T VI           United Kingdom (MCL)      IMTS,Op.,I-800                              0.1 SDR>200 Million Min.         3.0 SDR Collect/.025 CD         4/1/97-3/31/98     2/17/1998            3/10/1998     yes
042   MCI                South Africa (Telkom)             IMTS                    $1.00                       $0.80                                None             1/1/1998     2/18/1998            3/11/1998     yes
042   MCI                South Africa (Telkom)             IMTS                                                $0.70                                None             1/1/1999     2/18/1998            3/11/1998     yes
042   MCI                South Africa (Telkom)             IMTS                                                $0.60                                None             1/1/2000     2/18/1998            3/11/1998     yes
042   MCI                South Africa (Telkom)             IMTS                                                $0.38                                None             1/1/2001     2/18/1998            3/11/1998     yes
043   AT&T Alascom            Canada (Stentor)             IMTS                 $0.22 Full                  $0.20 Full    $0.75 Collect/$0.25 Call Card              4/1/1997     2/19/1998            3/12/1998     yes
043   AT&T Alascom            Canada (Stentor)             IMTS            $0.14 Reduced               $0.12 Reduced      $0.75 Collect/$0.25 Call Card              4/1/1997     2/19/1998            3/12/1998     yes
043   AT&T Alascom            Canada (Stentor)           Intl 800               $0.22 Full                  $0.20 Full $0.005 Data dip, translation & portability    4/1/1997     2/19/1998            3/12/1998     yes
043   AT&T Alascom            Canada (Stentor)           Intl 800          $0.14 Reduced               $0.12 Reduced $0.005 Data dip, translation & portability      4/1/1997     2/19/1998            3/12/1998     yes
043   AT&T Alascom            Canada (Stentor)    USADirect, CD                 $0.22 Full                  $0.20 Full                         $0.05 CD              4/1/1997     2/19/1998            3/12/1998     yes
043   AT&T Alascom            Canada (Stentor)    USADirect, CD            $0.14 Reduced               $0.12 Reduced                           $0.03 CD              4/1/1997     2/19/1998            3/12/1998     yes
044   AT&T                   Telekom Malaysia              IMTS                    $0.89                       $0.81          $0.81 Collect/$0.2025 CD               7/1/1997     2/19/1998            3/12/1998     yes
044   AT&T                   Telekom Malaysia              IMTS                                                $0.79          $0.79 Collect/$0.1975 CD              10/1/1997     2/19/1998            3/12/1998     yes
044   AT&T Alascom           Telekom Malaysia              IMTS                  1.0 SDR                       $0.89          $0.89 Collect/$0.2225 CD               7/1/1996     2/19/1998            3/12/1998     yes
044   AT&T Alascom           Telekom Malaysia              IMTS                                                $0.81          $0.81 Collect/$0.2025 CD               7/1/1997     2/19/1998            3/12/1998     yes
044   AT&T Alascom           Telekom Malaysia              IMTS                                                $0.79          $0.79 Collect/$0.1975 CD              10/1/1997     2/19/1998            3/12/1998     yes
044   AT&T PR/VI             Telekom Malaysia              IMTS                    $1.05                       $0.89          $0.89 Collect/$0.2225 CD               7/1/1996     2/19/1998            3/12/1998     yes


                                                                                                Page 4
                                                   ACCOUNTING RATE WAIVERS & MODIFICATIONS-1998


98-W- Carrier              Administration                 Service          Current A/R               New A/R                   Surcharge                  Effective         Submitted     Approved/Pending     50/50
044      AT&T PR/VI                 Telekom Malaysia             IMTS                                              $0.81     $0.81 Collect/$0.2025 CD           7/1/1997      2/19/1998            3/12/1998     yes
044      AT&T PR/VI                 Telekom Malaysia             IMTS                                              $0.79     $0.79 Collect/$0.1975 CD          10/1/1997      2/19/1998            3/12/1998     yes
045      AT&T                            Macau (CTM)             IMTS                  $1.30                       $1.20                        None      7/1/97-6/30-98      2/19/1998            3/12/1998     yes
045      AT&T Alascom                    Macau (CTM)             IMTS                  $1.30                       $1.20                        None      7/1/97-6/30-98      2/19/1998            3/12/1998     yes
046      AT&T             Sudan Telecommunications               IMTS                  $1.44                       $1.30                        None     1/1/98-12/31/98      2/19/1998            3/12/1998     yes
046      AT&T Alascom     Sudan Telecommunications               IMTS                  $4.05                       $1.30                        None     1/1/98-12/31/98      2/19/1998            3/12/1998     yes
046      AT&T PR          Sudan Telecommunications               IMTS                  $2.36                       $1.30                        None     1/1/98-12/31/98      2/19/1998            3/12/1998     yes
046      AT&T VI          Sudan Telecommunications               IMTS                  $2.36                       $1.30                        None     1/1/98-12/31/98      2/19/1998            3/12/1998     yes
047      AT&T Alascom     Slovak Telecommunications              IMTS                   None                     .50 SDR                        None            7/1/1997      2/19/1998            3/12/1998     yes
048      AT&T Alascom               Brunei (DSTCom)              IMTS                   None                       $0.30                        None       7/1/97-6/30/98     2/19/1998            3/12/1998     yes
049      MCI                      El Salvador (ANTEL)            IMTS                  $1.00                       $0.88     $1.30 Collect/$0.22 HCD            8/1/1997      3/16/1998          Suspended       yes
050      MCI                Tunisia (Tunisie Telecom)            IMTS               0.85 SDR                    0.70 SDR                        None            7/1/1997      2/19/1998            3/12/1998     yes
051      MCI                           China Telecom       Switched 64              .380 GFC                   1.113 SDR                        None            1/1/1998      2/19/1998            3/12/1998     yes
051      MCI                           China Telecom       Switched 64                                         1.014 SDR                        None            7/1/1998      2/19/1998            3/12/1998     yes
052      MCI                      Belgium (Belgacom) Switched 64, Virtual Network   0.60 SDR                    0.54 SDR                        None           10/1/1995      2/19/1998            3/12/1998     yes
052      MCI                      Belgium (Belgacom) Switched 64, Virtual Network                               0.48 SDR                        None            6/1/1996      2/19/1998            3/12/1998     yes
052      MCI                      Belgium (Belgacom) Switched 64, Virtual Network                               0.35 SDR                        None            1/1/1997      2/19/1998            3/12/1998     yes
053      Sprint                 Czech Republic (SPT)             IMTS               0.50 SDR                    0.45 SDR            1.10 SDR Collect            8/1/1997      2/20/1998            3/13/1998     yes
054      Sprint                    Paraguay (Antelco)            IMTS                  $1.20                       $1.10                        None       1/1/98-6/30/98     2/20/1998            3/13/1998     yes
054      Sprint                    Paraguay (Antelco)            IMTS                                              $1.00                        None     7/1/98-12/31/98      2/20/1998            3/13/1998     yes
055      Sprint            Panama (Cable & Wireless )            IMTS                  $1.20                       $1.12                        None       1/1/98-3/3/198     2/20/1998            3/13/1998     yes
055      Sprint            Panama (Cable & Wireless )            IMTS                                              $1.02                        None       4/1/98-9/30/98     2/20/1998            3/13/1998     yes
055      Sprint            Panama (Cable & Wireless )            IMTS                                              $0.95                        None    10/1/98-12/31/98      2/20/1998            3/13/1998     yes
055      Sprint            Panama (Cable & Wireless )            IMTS                                              $0.90                        None     1/1/99-3/3/1/99      2/20/1998            3/13/1998     yes
056      Sprint          Spain (Telefonica de Espana)            IMTS 0.80 SDR Peak/0.55 Off peak               0.65 SDR            2.50 SDR Collect            1/1/1996      2/20/1998            3/13/1998     yes
056      Sprint          Spain (Telefonica de Espana)            IMTS                                           0.44 SDR            2.50 SDR Collect            7/1/1996      2/20/1998            3/13/1998     yes
057      Sprint          South Africa (Telkom SA Ltd.)           IMTS                  $1.20                       $1.00                        None     7/1/96-12/31/97      2/20/1998            3/13/1998     yes
057      Sprint          South Africa (Telkom SA Ltd.)           IMTS                                              $0.80                        None     1/1/98-12/31/98      2/20/1998            3/13/1998     yes
057      Sprint          South Africa (Telkom SA Ltd.)           IMTS                                              $0.70                        None     1/1/99-12/31/99      2/20/1998            3/13/1998     yes
057      Sprint          South Africa (Telkom SA Ltd.)           IMTS                                              $0.60                        None     1/1/00-12/31/00      2/20/1998            3/13/1998     yes
057      Sprint          South Africa (Telkom SA Ltd.)           IMTS                                              $0.38                        None     1/1/01-12/31/01      2/20/1998            3/13/1998     yes
058      Sprint                        Egypt (Arento)            IMTS                  $1.40                       $1.30                 $0.325 HCD             7/1/1997      2/20/1998            3/13/1998     yes
058      Sprint                        Egypt (Arento)            IMTS                                              $1.20                  $.030 HCD             1/1/1998      2/20/1998            3/13/1998     yes
058      Sprint                        Egypt (Arento)            IMTS                                              $1.10                 $0.275 HCD             1/1/1999      2/20/1998            3/13/1998     yes
058      Sprint                        Egypt (Arento)            IMTS                                              $0.90                 $0.225 HCD             1/1/2000      2/20/1998            3/13/1998     yes
058      Sprint                        Egypt (Arento)            IMTS                                              $0.70                 $0.175 HCD             1/1/2001      2/20/1998            3/13/1998     yes
058      Sprint                        Egypt (Arento)            IMTS                                              $0.46                 $0.115 HCD 1/1/02-12/31/02           2/20/1998            3/13/1998     yes
059      Sprint          South Africa (Telkom SA Ltd.)           ISDN                  $1.20                       $1.00                        None              7/1/96      2/20/1998            3/13/1998     yes
059      Sprint          South Africa (Telkom SA Ltd.)           ISDN                                              $0.80                        None     1/1/98-12/31/98      2/20/1998            3/13/1998     yes
059      Sprint          South Africa (Telkom SA Ltd.)           ISDN                                              $0.70                        None     1/1/99-12/31/99      2/20/1998            3/13/1998     yes
059      Sprint          South Africa (Telkom SA Ltd.)           ISDN                                              $0.60                        None     1/1/00-12/31/00      2/20/1998            3/13/1998     yes
059      Sprint          South Africa (Telkom SA Ltd.)           ISDN                                              $0.38                        None     1/1/01-12/31/01      2/20/1998            3/13/1998     yes
PDR-60   Am. Intl Tel.    Dominican Republic (Turitel)           IMTS                   None         Turitel charges $0.14                      None    12/2//97-12/21/98     2/23/1998          WIthdrawn        no
PDR-60   Am. Intl Tel.    Dominican Republic (Turitel)           IMTS                                AIT Charges $0.055                         None    12/2//97-12/21/98     2/23/1998          WIthdrawn        no


                                                                                                    Page 5
                                                     ACCOUNTING RATE WAIVERS & MODIFICATIONS-1998


98-W- Carrier                Administration                Service     Current A/R              New A/R                     Surcharge                Effective         Submitted     Approved/Pending     50/50
PDR-61   Am. Intl Tel.   El Salvador (Salvador Telecom)         IMTS             $1.00     El Salvador charges $0.38                        None     1/22/98-1/21/99     2/23/1998          WIthdrawn        no
PDR-61   Am. Intl Tel.   El Salvador (Salvador Telecom)         IMTS                             AIT charges $0.055                         None     1/22/98-1/21/99     2/23/1998          WIthdrawn        no
062      WorldCom          Dominican Republic (Tricom)          IMTS             $0.80                       $0.70                          None           1/1/1998      2/20/1998            3/13/1998     yes
063      WorldCom                   Argentina (Telintar)        IMTS             $0.85                       $0.78                          None           4/1/1998      2/20/1998            3/13/1998     yes
063      WorldCom                   Argentina (Telintar)        IMTS                                         $0.75                          None           7/1/1998      2/20/1998            3/13/1998     yes
063      WorldCom                   Argentina (Telintar)        IMTS                                         $0.70                          None          10/1/1998      2/20/1998            3/13/1998     yes
063      WorldCom                   Argentina (Telintar)        IMTS                                         $0.65                          None           7/1/1999      2/20/1998            3/13/1998     yes
063      WorldCom                   Argentina (Telintar)        IMTS                                         $0.56                          None          10/1/1999      2/20/1998            3/13/1998     yes
064      WorldCom                      France Telecom           IMTS          0.19 SDR                    0.15 SDR     3.00 SDR Collect/.0375 HCD          1/1/1998      2/20/1998            3/13/1998     yes
065      WorldCom                       Panama (C&W)            IMTS             $1.20                       $1.12                          None           1/1/1998      2/20/1998            3/13/1998     yes
065      WorldCom                       Panama (C&W)            IMTS                                         $1.02                          None           4/1/1998      2/20/1998            3/13/1998     yes
065      WorldCom                       Panama (C&W)            IMTS                                         $0.95                          None          10/1/1998      2/20/1998            3/13/1998     yes
065      WorldCom                       Panama (C&W)            IMTS                                         $0.90                          None           1/1/1999      2/20/1998            3/13/1998     yes
066      AT&T-PR                    Venezuela (CANTV)           IMTS          $1.15 Full                  $1.15 Full                        None      1/1/96-6/30/96     2/23/1998          Withdrawn       yes
066      AT&T-PR                    Venezuela (CANTV)           IMTS      $1.00 Reduced              $1.00 Reduced                          None      1/1/96-6/30/96     2/23/1998          Withdrawn       yes
066      AT&T-PR                    Venezuela (CANTV)           IMTS                                      $1.10 Full                        None     7/1/96-12/31/96     2/23/1998          Withdrawn       yes
066      AT&T-PR                    Venezuela (CANTV)           IMTS                                 $1.00 Reduced                          None     7/1/96-12/31/96     2/23/1998          Withdrawn       yes
066      AT&T-PR                    Venezuela (CANTV)           IMTS                                          $1.00                         None     1/1/97-12/31/97     2/23/1998          Withdrawn       yes
066      AT&T-PR                    Venezuela (CANTV)           IMTS                                          $0.90                         None     1/1/98-12/31/98     2/23/1998          Withdrawn       yes
066      AT&T-VI                    Venezuela (CANTV)           IMTS          $1.15 Full                  $1.15 Full                        None      1/1/96-6/30/96     2/23/1998          Withdrawn       yes
066      AT&T-VI                    Venezuela (CANTV)           IMTS      $1.00 Reduced              $1.00 Reduced                          None      1/1/96-6/30/96     2/23/1998          Withdrawn       yes
066      AT&T-VI                    Venezuela (CANTV)           IMTS                                      $1.10 Full                        None     7/1/96-12/31/96     2/23/1998          Withdrawn       yes
066      AT&T-VI                    Venezuela (CANTV)           IMTS                                 $1.00 Reduced                          None     7/1/96-12/31/96     2/23/1998          Withdrawn       yes
066      AT&T-VI                    Venezuela (CANTV)           IMTS                                          $1.00                         None     1/1/97-12/31/97     2/23/1998          Withdrawn       yes
066      AT&T-VI                    Venezuela (CANTV)           IMTS                                          $0.90                         None     1/1/98-12/31/98     2/23/1998          Withdrawn       yes
067      AT&T                Panama (Cable & Wireless)          IMTS             $1.20                       $1.20                          None    10/1/97-12/31/97     2/23/1998            3/16/1998     yes
067      AT&T                Panama (Cable & Wireless)          IMTS                                         $1.12                          None      1/1/98-3/31/98     2/23/1998            3/16/1998     yes
067      AT&T                Panama (Cable & Wireless)          IMTS                                         $1.02                          None      4/1/98-9/30/98     2/23/1998            3/16/1998     yes
067      AT&T                Panama (Cable & Wireless)          IMTS                                         $0.95                          None    10/1/98-12/31/98     2/23/1998            3/16/1998     yes
067      AT&T                Panama (Cable & Wireless)          IMTS                                         $0.90                          None      1/1/99-3/31/99     2/23/1998            3/16/1998     yes
067      AT&T Alascom        Panama (Cable & Wireless)          IMTS             $1.30                       $1.20                          None    10/1/97-12/31/97     2/23/1998            3/16/1998     yes
067      AT&T Alascom        Panama (Cable & Wireless)          IMTS                                         $1.12                          None      1/1/98-3/31/98     2/23/1998            3/16/1998     yes
067      AT&T Alascom        Panama (Cable & Wireless)          IMTS                                         $1.02                          None      4/1/98-9/30/98     2/23/1998            3/16/1998     yes
067      AT&T Alascom        Panama (Cable & Wireless)          IMTS                                         $0.95                          None    10/1/98-12/31/98     2/23/1998            3/16/1998     yes
067      AT&T Alascom        Panama (Cable & Wireless)          IMTS                                         $0.90                          None      1/1/99-3/31/99     2/23/1998            3/16/1998     yes
068      AT&T Alascom              Ivory Coast Telecom          IMTS         10.91 GFC                    5.59 GFC                          None          10/1/1996      2/24/1998            3/17/1998     yes
068      AT&T PR                   Ivory Coast Telecom          IMTS          7.61 GFC                    5.59 GFC                          None          10/1/1996      2/24/1998            3/17/1998     yes
068      AT&T VI                   Ivory Coast Telecom          IMTS          7.61 GFC                    5.59 GFC                          None          10/1/1996      2/24/1998            3/17/1998     yes
069      AT&T               Namibia (Telecom Namibia)           IMTS             $1.40                       $1.40                          None    10/1/97-12/31/97     2/24/1998            3/17/1998     yes
069      AT&T               Namibia (Telecom Namibia)           IMTS                                         $1.15                          None     1/1/98-12/31/98     2/24/1998            3/17/1998     yes
069      AT&T Alascom       Namibia (Telecom Namibia)           IMTS             $2.18                       $1.40                          None    10/1/97-12/31/97     2/24/1998            3/17/1998     yes
069      AT&T Alascom       Namibia (Telecom Namibia)           IMTS                                         $1.15                          None     1/1/98-12/31/98     2/24/1998            3/17/1998     yes
069      AT&T PR            Namibia (Telecom Namibia)           IMTS             $5.00                       $1.40                          None    10/1/97-12/31/97     2/24/1998            3/17/1998     yes
069      AT&T PR            Namibia (Telecom Namibia)           IMTS                                         $1.15                          None     1/1/98-12/31/98     2/24/1998            3/17/1998     yes


                                                                                              Page 6
                                               ACCOUNTING RATE WAIVERS & MODIFICATIONS-1998


98-W- Carrier         Administration                   Service          Current A/R        New A/R                     Surcharge                 Effective         Submitted     Approved/Pending     50/50
069   AT&T VI        Namibia (Telecom Namibia)                 IMTS              $5.00                $1.40                             None    10/1/97-12/31/97     2/24/1998            3/17/1998     yes
069   AT&T VI        Namibia (Telecom Namibia)                 IMTS                                   $1.15                             None     1/1/98-12/31/98     2/24/1998            3/17/1998     yes
070   AT&T Alascom          Italy (Telecom Italia)             IMTS            1.14 SDR              .48 SDR                  3.0 SDR Collect    8/7/95-12/31/95     2/25/1998            3/18/1998     yes
070   AT&T Alascom          Italy (Telecom Italia)             IMTS                                  .36 SDR                  3.0 SDR Collect    1/1/96-12/31/96     2/25/1998            3/18/1998     yes
070   AT&T Alascom          Italy (Telecom Italia)             IMTS                                  .28 SDR                  3.0 SDR Collect     1/1/97-6/3097      2/25/1998            3/18/1998     yes
070   AT&T Alascom          Italy (Telecom Italia)             IMTS                                  .24 SDR                  3.0 SDR Collect    7/1/97-12/31/97     2/25/1998            3/18/1998     yes
071   AT&T            Netherlands (PTT Telecom) IDD, OPH, I-800                 .16 SDR              .16 SDR     3.0 SDR Collect/.04 SDR CD            1/1/1998      2/25/1998            3/18/1998     yes
071   AT&T            Netherlands (PTT Telecom) IDD, OPH, I-800                                      .14 SDR    3.0 SDR Collect/.035 SDR CD            7/1/1998      2/25/1998            3/18/1998     yes
071   AT&T            Netherlands (PTT Telecom)                 NRA             .16 SDR              .16 SDR                            None           1/1/1998      2/25/1998            3/18/1998     yes
071   AT&T            Netherlands (PTT Telecom)                 NRA                                  .14 SDR                            None           7/1/1998      2/25/1998            3/18/1998     yes
071   AT&T            Netherlands (PTT Telecom)                 SDI             .16 SDR              .16 SDR                            None           1/1/1998      2/25/1998            3/18/1998     yes
071   AT&T            Netherlands (PTT Telecom)                  SDI                                 .14 SDR                            None           7/1/1998      2/25/1998            3/18/1998     yes
071   AT&T            Netherlands (PTT Telecom)               GSDN              .16 SDR              .16 SDR                            None           1/1/1998      2/25/1998            3/18/1998     yes
071   AT&T            Netherlands (PTT Telecom)               GSDN                                   .14 SDR                            None           7/1/1998      2/25/1998            3/18/1998     yes
071   AT&T Alascom    Netherlands (PTT Telecom)                IMTS             .16 SDR              .16 SDR     3.0 SDR Collect/.04 SDR CD            1/1/1998      2/25/1998            3/18/1998     yes
071   AT&T Alascom    Netherlands (PTT Telecom)                IMTS                                  .14 SDR    3.0 SDR Collect/.035 SDR CD            7/1/1998      2/25/1998            3/18/1998     yes
071   AT&T PR         Netherlands (PTT Telecom)                IMTS             .16 SDR              .16 SDR     3.0 SDR Collect/.04 SDR CD            1/1/1998      2/25/1998            3/18/1998     yes
071   AT&T PR         Netherlands (PTT Telecom)                IMTS                                  .14 SDR    3.0 SDR Collect/.035 SDR CD            7/1/1998      2/25/1998            3/18/1998     yes
071   AT&T VI         Netherlands (PTT Telecom)                IMTS             .16 SDR              .16 SDR     3.0 SDR Collect/.04 SDR CD            1/1/1998      2/25/1998            3/18/1998     yes
071   AT&T VI         Netherlands (PTT Telecom)                IMTS                                  .14 SDR    3.0 SDR Collect/.035 SDR CD            7/1/1998      2/25/1998            3/18/1998     yes
072   MCI                     Spain (Telefonica)               IMTS            0.44 SDR            0.35 SDR                 2.50 SDR Collect           7/1/1997      2/27/1998            3/20/1998     yes
072   MCI                     Spain (Telefonica)               IMTS                                0.25 SDR                 2.50 SDR Collect           1/1/1998      2/27/1998            3/20/1998     yes
072   MCI                     Spain (Telefonica)               IMTS                                0.20 SDR          2.50 SDR Collect/.05 CD     7/1/98-12/31/98     2/27/1998            3/20/1998     yes
072   MCI                     Spain (Telefonica)     Intl Switched 64          0.60 SDR            0.35 SDR                             None           7/1/1997      2/27/1998            3/20/1998     yes
072   MCI                     Spain (Telefonica)     Intl Switched 64                              0.25 SDR                             None           1/1/1998      2/27/1998            3/20/1998     yes
072   MCI                     Spain (Telefonica)     Intl Switched 64                              0.20 SDR                             None     7/1/98-12/31/98     2/27/1998            3/20/1998     yes
073   MCI            Malaysia (Telekom Malaysia)               IMTS              $0.89                $0.81    $0.81 Collect/$0.2025 WrldFone          7/1/1997      2/27/1998            3/20/1998     yes
073   MCI            Malaysia (Telekom Malaysia)               IMTS                                   $0.79    $0.79 Collect/$0.1975 WrldFone         10/1/1997      2/27/1998            3/20/1998     yes
074   MCI                         Israel (BEZEQ)               IMTS              $1.18                $0.96                             None           5/1/1997      2/27/1998            3/20/1998     yes
074   MCI                         Israel (BEZEQ)               IMTS                                   $0.95                             None           7/1/1997      2/27/1998            3/20/1998     yes
074   MCI                         Israel (BEZEQ)               IMTS                                   $0.70                             None           9/1/1997      2/27/1998            3/20/1998     yes
074   MCI                         Israel (BEZEQ)               IMTS                                   $0.59                             None           4/1/1998      2/27/1998            3/20/1998     yes
075   MCI             Malaysia (Mutiara Telecom)               IMTS              $0.70                $0.60                             None          10/1/1997      2/27/1998            3/20/1998     yes
076   MCI                      Israel (Barak ITC)              IMTS              $0.95                $0.70                             None           9/1/1997      2/27/1998            3/20/1998     yes
076   MCI                      Israel (Barak ITC)              IMTS                                   $0.59                             None           4/1/1998      2/27/1998            3/20/1998     yes
077   MCI                   Israel (Golden Lines)              IMTS              $0.95                $0.70                             None           9/1/1997      2/27/1998            3/20/1998     yes
077   MCI                   Israel (Golden Lines)              IMTS              $0.95                $0.59                             None           4/1/1998      2/27/1998            3/20/1998     yes
078   AT&T                   Hungary (Matav Rt)                  SDI              None             0.60 SDR                             None      1/1/97-6/30/97     2/27/1998            3/20/1998     yes
078   AT&T                   Hungary (Matav Rt)                  SDI              None             0.45 SDR                             None     7/1/97-12/31/97     2/27/1998            3/20/1998     yes
079   AT&T             Ireland (Telecom Eireann)               IMTS            0.24 SDR            0.24 SDR                             None      4/1/97-3/31/98     2/27/1998            3/20/1998     yes
079   AT&T             Ireland (Telecom Eireann)                NRS            0.24 SDR            0.24 SDR                             None      4/1/97-3/31/98     2/27/1998            3/20/1998     yes
079   AT&T             Ireland (Telecom Eireann)                 SDI           0.24 SDR            0.24 SDR                             None      4/1/97-3/31/98     2/27/1998            3/20/1998     yes
079   AT&T             Ireland (Telecom Eireann)              GSDN             0.24 SDR            0.24 SDR                             None      4/1/97-3/31/98     2/27/1998            3/20/1998     yes
079   AT&T Alascom     Ireland (Telecom Eireann)               IMTS             1.0 SDR            0.30 SDR                             None      4/1/96-9/30/96     2/27/1998            3/20/1998     yes


                                                                                          Page 7
                                                  ACCOUNTING RATE WAIVERS & MODIFICATIONS-1998


98-W- Carrier             Administration                Service     Current A/R        New A/R                  Surcharge                Effective         Submitted     Approved/Pending     50/50
079   AT&T Alascom          Ireland (Telecom Eireann)        IMTS                              0.24 SDR                         None     10/1/96-3/31/98     2/27/1998            3/20/1998     yes
079   AT&T PR               Ireland (Telecom Eireann)        IMTS          0.67 SDR            0.30 SDR                         None      4/1/96-9/30/96     2/27/1998            3/20/1998     yes
079   AT&T PR               Ireland (Telecom Eireann)        IMTS                              0.24 SDR                         None     10/1/96-3/31/98     2/27/1998            3/20/1998     yes
079   AT&T VI               Ireland (Telecom Eireann)        IMTS          0.67 SDR            0.30 SDR                         None      4/1/96-9/30/96     2/27/1998            3/20/1998     yes
079   AT&T VI               Ireland (Telecom Eireann)        IMTS                              0.24 SDR                         None     10/1/96-3/31/98     2/27/1998            3/20/1998     yes
080   MCI                 Netherlands (PTT Telecom)          IMTS          0.25 SDR            0.20 SDR 3.00 SDR Collect/.05 SDR HCD           7/1/1997      2/27/1998            3/20/1998     yes
080   MCI                 Netherlands (PTT Telecom)          IMTS                              0.16 SDR 3.00 SDR Collect/.04 SDR HCD           1/1/1998      2/27/1998            3/20/1998     yes
080   MCI                 Netherlands (PTT Telecom)          IMTS                              0.14 SDR 3.0 SDR Collect/.035 SDR HCD           7/1/1998      2/27/1998            3/20/1998     yes
080   MCI                 Netherlands (PTT Telecom)         SW 64          0.25 SDR            0.20 SDR                         None           7/1/1997      2/27/1998            3/20/1998     yes
080   MCI                 Netherlands (PTT Telecom)         SW 64                              0.16 SDR                         None           1/1/1998      2/27/1998            3/20/1998     yes
080   MCI                 Netherlands (PTT Telecom)         SW 64                              0.14 SDR                         None           7/1/1998      2/27/1998            3/20/1998     yes
080   MCI                 Netherlands (PTT Telecom)          VCN           0.25 SDR            0.20 SDR                         None           7/1/1997      2/27/1998            3/20/1998     yes
080   MCI                 Netherlands (PTT Telecom)          VCN                               0.16 SDR                         None           1/1/1998      2/27/1998            3/20/1998     yes
080   MCI                 Netherlands (PTT Telecom)          VCN                               0.14 SDR                         None           7/1/1998      2/27/1998            3/20/1998     yes
081   AT&T           Poland (Telekomunikacja Polska)          SDI             None                $0.70                         None           1/1/1997       3/2/1998            3/23/1998     yes
082   AT&T               Equatorial Guinea (GETESA)          IMTS          1.22 SDR               $1.00                         None     2/1/98-12/31/98     3/19/1998             4/9/1998     yes
083   AT&T                          Morocco (ONPT)           IMTS          0.80 SDR            0.60 SDR               2.5 SDR Collect          1/1/1998       3/2/1998            3/23/1998     yes
083   AT&T Alascom                  Morocco (ONPT)           IMTS           1.2 SDR              1.0 SDR              2.5 SDR Collect         10/1/1996       3/2/1998            3/23/1998     yes
083   AT&T Alascom                  Morocco (ONPT)           IMTS                              0.80 SDR               2.5 SDR Collect         10/1/1997       3/2/1998            3/23/1998     yes
083   AT&T Alascom                  Morocco (ONPT)           IMTS                              0.60 SDR               2.5 SDR Collect          1/1/1998       3/2/1998            3/23/1998     yes
084   AT&T                       Yugoslavia (CYPTT)          IMTS          0.60 SDR            0.60 SDR              0.60 SDR Collect     1/1/98-6/30/98      3/2/1998            3/23/1998     yes
084   AT&T                       Yugoslavia (CYPTT)          IMTS                              0.55 SDR              0.55 SDR Collect     7/1/98-6/30/99      3/2/1998            3/23/1998     yes
084   AT&T                       Yugoslavia (CYPTT)          IMTS                              0.50 SDR              0.50 SDR Collect    7/1/99-12/31/99      3/2/1998            3/23/1998     yes
084   AT&T                       Yugoslavia (CYPTT)          IMTS                              0.45 SDR              0.45 SDR Collect    1/1/00-12/31/00      3/2/1998            3/23/1998     yes
084   AT&T                       Yugoslavia (CYPTT)          IMTS                              0.40 SDR              0.40 SDR Collect     1/1/01-6/30/01      3/2/1998            3/23/1998     yes
084   AT&T                       Yugoslavia (CYPTT)          IMTS                              0.35 SDR              0.35 SDR Collect    7/1/01-12/31/01      3/2/1998            3/23/1998     yes
084   AT&T                       Yugoslavia (CYPTT)          IMTS                              0.28 SDR              0.28 SDR Collect    1/1/02-12/31/02      3/2/1998            3/23/1998     yes
084   AT&T Alascom               Yugoslavia (CYPTT)          IMTS          2.02 SDR            0.70 SDR              0.60 SDR Collect     1/1/97-5/31/97      3/2/1998            3/23/1998     yes
084   AT&T Alascom               Yugoslavia (CYPTT)          IMTS                              0.65 SDR              0.55 SDR Collect    6/1/97-10/31/97      3/2/1998            3/23/1998     yes
084   AT&T Alascom               Yugoslavia (CYPTT)          IMTS                              0.60 SDR              0.50 SDR Collect    11/1/97-6/30/98      3/2/1998            3/23/1998     yes
084   AT&T Alascom               Yugoslavia (CYPTT)          IMTS                              0.55 SDR              0.45 SDR Collect     7/1/98-6/30/99      3/2/1998            3/23/1998     yes
084   AT&T Alascom               Yugoslavia (CYPTT)          IMTS                              0.50 SDR              0.40 SDR Collect    7/1/99-12/31/99      3/2/1998            3/23/1998     yes
084   AT&T Alascom               Yugoslavia (CYPTT)          IMTS                              0.45 SDR              0.35 SDR Collect    1/1/00-12/31/00      3/2/1998            3/23/1998     yes
084   AT&T Alascom               Yugoslavia (CYPTT)          IMTS                              0.40 SDR              0.28 SDR Collect     1/1/01-6/30/01      3/2/1998            3/23/1998     yes
084   AT&T Alascom               Yugoslavia (CYPTT)          IMTS                              0.35 SDR              0.35 SDR Collect    7/1/01-12/31/01      3/2/1998            3/23/1998     yes
084   AT&T Alascom               Yugoslavia (CYPTT)          IMTS                              0.28 SDR              0.28 SDR Collect    1/1/02-12/31/02      3/2/1998            3/23/1998     yes
084   AT&T PR                    Yugoslavia (CYPTT)          IMTS            $2.50             0.60 SDR              0.60 SDR Collect     1/1/98-6/30/98      3/2/1998            3/23/1998     yes
084   AT&T PR                    Yugoslavia (CYPTT)          IMTS                              0.55 SDR              0.55 SDR Collect     7/1/98-6/30/99      3/2/1998            3/23/1998     yes
084   AT&T PR                    Yugoslavia (CYPTT)          IMTS                              0.50 SDR              0.50 SDR Collect    7/1/99-12/31/99      3/2/1998            3/23/1998     yes
084   AT&T PR                    Yugoslavia (CYPTT)          IMTS                              0.45 SDR              0.45 SDR Collect    1/1/00-12/31/00      3/2/1998            3/23/1998     yes
084   AT&T PR                    Yugoslavia (CYPTT)          IMTS                              0.40 SDR              0.40 SDR Collect     1/1/01-6/30/01      3/2/1998            3/23/1998     yes
084   AT&T PR                    Yugoslavia (CYPTT)          IMTS                              0.35 SDR              0.35 SDR Collect 7/1/01-12/31/01         3/2/1998            3/23/1998     yes
084   AT&T PR                    Yugoslavia (CYPTT)          IMTS                              0.28 SDR              0.28 SDR Collect 1/1/02-12/31/02         3/2/1998            3/23/1998     yes
084   AT&T VI                    Yugoslavia (CYPTT)          IMTS            $2.50             0.60 SDR              0.60 SDR Collect     1/1/98-6/30/98      3/2/1998            3/23/1998     yes


                                                                                      Page 8
                                               ACCOUNTING RATE WAIVERS & MODIFICATIONS-1998


98-W- Carrier          Administration                Service     Current A/R        New A/R                  Surcharge                Effective         Submitted    Approved/Pending     50/50
084   AT&T VI                Yugoslavia (CYPTT)           IMTS                              0.55 SDR              0.55 SDR Collect     7/1/98-6/30/99     3/2/1998            3/23/1998     yes
084   AT&T VI                Yugoslavia (CYPTT)           IMTS                              0.50 SDR              0.50 SDR Collect    7/1/99-12/31/99     3/2/1998            3/23/1998     yes
084   AT&T VI                Yugoslavia (CYPTT)           IMTS                              0.45 SDR              0.45 SDR Collect    1/1/00-12/31/00     3/2/1998            3/23/1998     yes
084   AT&T VI                Yugoslavia (CYPTT)           IMTS                              0.40 SDR              0.40 SDR Collect     1/1/01-6/30/01     3/2/1998            3/23/1998     yes
084   AT&T VI                Yugoslavia (CYPTT)           IMTS                              0.35 SDR              0.35 SDR Collect    7/1/01-12/31/01     3/2/1998            3/23/1998     yes
084   AT&T VI                Yugoslavia (CYPTT)           IMTS                              0.28 SDR              0.28 SDR Collect    1/1/02-12/31/02     3/2/1998            3/23/1998     yes
085   AT&T                        Malawi (MPTC)           IMTS            $1.00                $0.90                         None     1/1/98-12/31/98     3/2/1998            3/23/1998     yes
085   AT&T PR                     Malawi (MPTC)           IMTS            $3.00                $0.90                         None     1/1/98-12/31/98     3/2/1998            3/23/1998     yes
085   AT&T VI                     Malawi (MPTC)           IMTS            $3.00                $0.90                         None     1/1/98-12/31/98     3/2/1998            3/23/1998     yes
085   AT&T Alascom                Malawi (MPTC)           IMTS             None                $0.90                         None     1/1/98-12/31/98     3/2/1998            3/23/1998     yes
086   MCI                         Panama (C&W)            IMTS            $1.20                $1.12                         None           1/1/1998      3/2/1998            3/23/1998     yes
086   MCI                         Panama (C&W)            IMTS                                 $1.02                         None           4/1/1998      3/2/1998            3/23/1998     yes
086   MCI                         Panama (C&W)            IMTS                                 $0.95                         None          10/1/1998      3/2/1998            3/23/1998     yes
086   MCI                         Panama (C&W)            IMTS                                 $0.90                         None           1/1/1999      3/2/1998            3/23/1998     yes
087   MCI                        Korea (DACOM)            IMTS          0.72 SDR               $0.85                         None           1/1/1998      3/2/1998            3/23/1998     yes
087   MCI                        Korea (DACOM)            IMTS                                 $0.71                         None           1/1/1999      3/2/1998            3/23/1998     yes
087   MCI                        Korea (DACOM)            IMTS                                 $0.51                         None           1/1/2000      3/2/1998            3/23/1998     yes
087   MCI                        Korea (DACOM)            IMTS                                 $0.38                         None           1/1/2001      3/2/1998            3/23/1998     yes
087   MCI                        Korea (DACOM)            VNC          0.648 SDR              $0.756                         None           1/1/1998      3/2/1998            3/23/1998     yes
087   MCI                        Korea (DACOM)            VNC                                 $0.639                         None           1/1/1999      3/2/1998            3/23/1998     yes
087   MCI                        Korea (DACOM)            VNC                                 $0.459                         None           1/1/2000      3/2/1998            3/23/1998     yes
087   MCI                        Korea (DACOM)            VNC                                 $0.342                         None           1/1/2001      3/2/1998            3/23/1998     yes
088   Sprint                     Finland (Telivo)         IMTS          0.35 SDR            0.30 SDR                         None           7/1/1997      3/4/1998            3/25/1998     yes
089   Sprint                   Hungary (MATAV)            IMTS          0.45 SDR            0.40 SDR 0.40 SDR Collect/0.10 SDR HCD    1/1/98-12/31/98     3/4/1998            3/25/1998     yes
090   Sprint                      Taiwan (CHT-I)          IMTS            $1.14                $1.00                         None     1/1/98-12/31/98     3/4/1998            3/25/1998     yes
091   Sprint                    Gambia (Gamtel)           IMTS             None                $1.00                         None           3/1/1996      3/5/1998            3/26/1998     yes
092   Sprint                  Sierre Leone (PTT)          IMTS             None                $1.50                         None           1/1/1997      3/5/1998            3/26/1998     yes
093   Sprint                       Nigeria (Nitel)        IMTS             None                $1.50                         None           2/1/1992      3/5/1998            3/26/1998     yes
094   Sprint                       Zaire (Telecel)        IMTS             None                $0.90                         None           2/1/1996      3/5/1998            3/26/1998     yes
095   Sprint                      Ethiopia (ETA)          IMTS             None                $1.80                         None           9/1/1996      3/5/1998            3/26/1998     yes
096   AT&T                    Philippines (PLDT)          IMTS            $1.00                $0.82         $1.50 Collect/$.205 CD    4/1/97-3/31/98     3/6/1998            3/27/1998     yes
096   AT&T                    Philippines (PLDT)           SDI            $1.34                $1.34                         None      1/1/95-3/31/96     3/6/1998            3/27/1998     yes
096   AT&T                    Philippines (PLDT)           SDI                                 $1.00                         None      4/1/96-3/31/97     3/6/1998            3/27/1998     yes
096   AT&T                    Philippines (PLDT)           SDI                                 $0.82                         None      4/1/97-3/31/98     3/6/1998            3/27/1998     yes
097   Sprint                            Iran (TCI)        IMTS             None                $3.00                         None          12/1/1995      3/6/1998            3/27/1998     yes
098   Sprint                 Yemen (Teleyemen)            IMTS             None                $1.50                         None          10/1/1992      3/6/1998            3/27/1998     yes
099   Sprint         Sri Lanka (Veevesa Colombo)          IMTS             None                $2.00                         None           3/1/1996      3/6/1998            3/27/1998     yes
100   Sprint                  Qatar (Q-Tel-Doha)          IMTS             None                $2.00                         None           9/1/1995      3/6/1998            3/27/1998     yes
101   Sprint                        Oman (GTO)            IMTS             None             1.66 SDR                         None           6/1/1995      3/6/1998            3/27/1998     yes
102   WorldCom                   Korea (DACOM)            IMTS             None             0.72 SDR                         None           7/1/1997      3/9/1998            3/30/1998     yes
103   AT&T                         Taiwan (CHTI)          IMTS            $1.14                $1.00                         None     1/1/98-12/31/98     3/9/1998            3/30/1998     yes
103   AT&T                         Taiwan (CHTI)           SDI            $1.14                $1.00                         None     1/1/98-12/31/98     3/9/1998            3/30/1998     yes
103   AT&T                         Taiwan (CHTI)         GSDN             $1.03                $0.90                         None     1/1/98-12/31/98     3/9/1998            3/30/1998     yes
103   AT&T Alascom                 Taiwan (CHTI)          IMTS            $1.14                $1.00                         None     1/1/98-12/31/98     3/9/1998            3/30/1998     yes


                                                                                   Page 9
                                                  ACCOUNTING RATE WAIVERS & MODIFICATIONS-1998


98-W- Carrier             Administration                Service     Current A/R             New A/R                Surcharge             Effective         Submitted     Approved/Pending     50/50
104   AT&T                     Ivory Coast (Telecom)         IMTS          5.59 GFC                      $1.97                   None          1/1/1998       3/9/1998            3/30/1998     yes
104   AT&T Alascom             Ivory Coast (Telecom)         IMTS          5.59 GFC                      $1.97                   None          1/1/1998       3/9/1998            3/30/1998     yes
105   MCI                   Denmark (TeleDanmark)            IMTS          0.20 SDR                   0.16 SDR        2.00 SDR Collect         1/1/1998       3/9/1998            3/30/1998     yes
106   MCI                               Macau (CTM)          IMTS            $1.30                       $1.20                   None          7/1/1997       3/9/1998            3/30/1998     yes
107   MCI                          Chile (CHILESAT)          IMTS            $1.00                       $0.90                   None          4/1/1997       3/9/1998          Suspended       yes
108   AT&T Alascom      Papua New Guinea (Telikom)           IMTS          2.20 SDR                    1.0 SDR                   None     3/1/97-6/30/97      3/9/1998            3/30/1998     yes
108   AT&T Alascom      Papua New Guinea (Telikom)           IMTS                                     0.90 SDR                   None    7/1/97-12/31/97      3/9/1998            3/30/1998     yes
109   AT&T           Cook Islands (Telecom Cook Isl)         IMTS            $2.00                       $1.76           $1.76 Collect         1/1/1998      3/10/1998            3/31/1998     yes
109   AT&T Alascom   Cook Islands (Telecom Cook Isl)         IMTS            $2.00                       $1.76           $1.76 Collect         1/1/1998      3/10/1998            3/31/1998     yes
110   AT&T              Kazakhstan (Kazakhtelecom)           IMTS            $1.60                       $1.60                   None     1/1/98-2/28/98     3/11/1998             4/1/1998     yes
110   AT&T              Kazakhstan (Kazakhtelecom)           IMTS                                      1.0 SDR                   None     3/1/98-6/30/98     3/11/1998             4/1/1998     yes
111   AT&T           Turkey (Turk Telekomunikasyon)          IMTS           .60 SDR                    .55 SDR         .55 SDR Collect   1/1/98-12/31/98     3/11/1998             4/1/1998     yes
111   AT&T           Turkey (Turk Telekomunikasyon)          IMTS                                      .48 SDR         .48 SDR Collect   1/1/99-12/31/99     3/11/1998             4/1/1998     yes
111   AT&T           Turkey (Turk Telekomunikasyon)          IMTS                                      .40 SDR         .40 SDR Collect   1/1/00-12/31/00     3/11/1998             4/1/1998     yes
111   AT&T           Turkey (Turk Telekomunikasyon)          IMTS                                      .33 SDR         .33 SDR Collect   1/1/01-12/31/01     3/11/1998             4/1/1998     yes
111   AT&T           Turkey (Turk Telekomunikasyon)          IMTS                                      .28 SDR         .28 SDR Collect   1/1/02-12/31/02     3/11/1998             4/1/1998     yes
111   AT&T Alascom Turkey (Turk Telekomunikasyon)            IMTS           .60 SDR                    .55 SDR         .55 SDR Collect   1/1/98-12/31/98     3/11/1998             4/1/1998     yes
111   AT&T Alascom Turkey (Turk Telekomunikasyon)            IMTS                                      .48 SDR         .48 SDR Collect   1/1/99-12/31/99     3/11/1998             4/1/1998     yes
111   AT&T Alascom Turkey (Turk Telekomunikasyon)            IMTS                                      .40 SDR         .40 SDR Collect   1/1/00-12/31/00     3/11/1998             4/1/1998     yes
111   AT&T Alascom Turkey (Turk Telekomunikasyon)            IMTS                                      .33 SDR         .33 SDR Collect   1/1/01-12/31/01     3/11/1998             4/1/1998     yes
111   AT&T Alascom Turkey (Turk Telekomunikasyon)            IMTS                                      .28 SDR         .28 SDR Collect   1/1/02-12/31/02     3/11/1998             4/1/1998     yes
111   AT&T PR        Turkey (Turk Telekomunikasyon)          IMTS           .60 SDR                    .55 SDR         .55 SDR Collect   1/1/98-12/31/98     3/11/1998             4/1/1998     yes
111   AT&T PR        Turkey (Turk Telekomunikasyon)          IMTS                                      .48 SDR         .48 SDR Collect   1/1/99-12/31/99     3/11/1998             4/1/1998     yes
111   AT&T PR        Turkey (Turk Telekomunikasyon)          IMTS                                      .40 SDR         .40 SDR Collect   1/1/00-12/31/00     3/11/1998             4/1/1998     yes
111   AT&T PR        Turkey (Turk Telekomunikasyon)          IMTS                                      .33 SDR         .33 SDR Collect   1/1/01-12/31/01     3/11/1998             4/1/1998     yes
111   AT&T PR        Turkey (Turk Telekomunikasyon)          IMTS                                      .28 SDR         .28 SDR Collect   1/1/02-12/31/02     3/11/1998             4/1/1998     yes
111   AT&T VI        Turkey (Turk Telekomunikasyon)          IMTS           .60 SDR                    .55 SDR         .55 SDR Collect   1/1/98-12/31/98     3/11/1998             4/1/1998     yes
111   AT&T VI        Turkey (Turk Telekomunikasyon)          IMTS                                      .48 SDR         .48 SDR Collect   1/1/99-12/31/99     3/11/1998             4/1/1998     yes
111   AT&T VI        Turkey (Turk Telekomunikasyon)          IMTS                                      .40 SDR         .40 SDR Collect   1/1/00-12/31/00     3/11/1998             4/1/1998     yes
111   AT&T VI        Turkey (Turk Telekomunikasyon)          IMTS                                      .33 SDR         .33 SDR Collect   1/1/01-12/31/01     3/11/1998             4/1/1998     yes
111   AT&T VI        Turkey (Turk Telekomunikasyon)          IMTS                                      .28 SDR         .28 SDR Collect   1/1/02-12/31/02     3/11/1998             4/1/1998     yes
112   AT&T                             Uganda (UTL)          IMTS            $1.00                       $1.00                   None     1/1/98-4/30/98     3/11/1998             4/1/1998     yes
112   AT&T                             Uganda (UTL)          IMTS                                        $0.90                   None    5/1/98-12/31/98     3/11/1998             4/1/1998     yes
112   AT&T Alascom                     Uganda (UTL)          IMTS            $4.30                       $1.00                   None     1/1/98-4/30/98     3/11/1998             4/1/1998     yes
112   AT&T Alascom                     Uganda (UTL)          IMTS                                        $0.90                   None    5/1/98-12/31/98     3/11/1998             4/1/1998     yes
112   AT&T PR                          Uganda (UTL)          IMTS            $1.50                       $1.00                   None     1/1/98-4/30/98     3/11/1998             4/1/1998     yes
112   AT&T PR                          Uganda (UTL)          IMTS                                        $0.90                   None    5/1/98-12/31/98     3/11/1998             4/1/1998     yes
112   AT&T VI                          Uganda (UTL)          IMTS            $1.50                       $1.00                   None     1/1/98-4/30/98     3/11/1998             4/1/1998     yes
112   AT&T VI                          Uganda (UTL)          IMTS                                        $0.90                   None    5/1/98-12/31/98     3/11/1998             4/1/1998     yes
113   Sprint          United Arab Emirates (Etisalat)        IMTS             None        $2.00 Full Time Period                 None          8/1/1991      3/12/1998             4/2/1998     yes
113   Sprint          United Arab Emirates (Etisalat)        IMTS                     $1.30 Reduced Time Period                  None          8/1/1991      3/12/1998             4/2/1998     yes
114   AT&T                                   Algeria         IMTS            $1.80                       $1.40                   None    8/1/97-12/31/97     3/12/1998             4/2/1998     yes
114   AT&T                                   Algeria         IMTS                                        $1.20                   None     1/1/98-6/30/98     3/12/1998             4/2/1998     yes
114   AT&T                                   Algeria         IMTS                                        $0.90                   None    7/1/98-12/31/98     3/12/1998             4/2/1998     yes


                                                                                          Page 10
                                                ACCOUNTING RATE WAIVERS & MODIFICATIONS-1998


98-W- Carrier           Administration                Service     Current A/R           New A/R                 Surcharge                 Effective         Submitted     Approved/Pending     50/50
114   AT&T Alascom                         Algeria         IMTS               $1.80                $1.40                         None     8/1/97-12/31/97     3/12/1998             4/2/1998     yes
114   AT&T Alascom                         Algeria         IMTS                                    $1.20                         None      1/1/98-6/30/98     3/12/1998             4/2/1998     yes
114   AT&T Alascom                         Algeria         IMTS                                    $0.90                         None     7/1/98-12/31/98     3/12/1998             4/2/1998     yes
114   AT&T PR                              Algeria         IMTS               $4.73                $1.40                         None     8/1/97-12/31/97     3/12/1998             4/2/1998     yes
114   AT&T PR                              Algeria         IMTS                                    $1.20                         None      1/1/98-6/30/98     3/12/1998             4/2/1998     yes
114   AT&T PR                              Algeria         IMTS                                    $0.90                         None     7/1/98-12/31/98     3/12/1998             4/2/1998     yes
114   AT&T VI                              Algeria         IMTS               $4.73                $1.40                         None     8/1/97-12/31/97     3/12/1998             4/2/1998     yes
114   AT&T VI                              Algeria         IMTS                                    $1.20                         None      1/1/98-6/30/98     3/12/1998             4/2/1998     yes
114   AT&T VI                              Algeria         IMTS                                    $0.90                         None     7/1/98-12/31/98     3/12/1998             4/2/1998     yes
115   AT&T                Tunisia (Tunisie Telecom)        IMTS            0.85 SDR               .70 SDR                        None     7/1/97-12/31/97     3/12/1998             4/2/1998     yes
115   AT&T Alascom        Tunisia (Tunisie Telecom)        IMTS            0.85 SDR              1.07 SDR                        None     10/1/95-9/30/96     3/12/1998             4/2/1998     yes
115   AT&T Alascom        Tunisia (Tunisie Telecom)        IMTS                                   .90 SDR                        None    10/1/96-12/31/96     3/12/1998             4/2/1998     yes
115   AT&T Alascom        Tunisia (Tunisie Telecom)        IMTS                                   .85 SDR                        None      1/1/97-6/30/97     3/12/1998             4/2/1998     yes
115   AT&T Alascom        Tunisia (Tunisie Telecom)        IMTS                                   .70 SDR                        None     7/1/97-12/31/97     3/12/1998             4/2/1998     yes
115   AT&T PR             Tunisia (Tunisie Telecom)        IMTS               $2.50               .70 SDR                        None     7/1/97-12/31/97     3/12/1998             4/2/1998     yes
115   AT&T VI             Tunisia (Tunisie Telecom)        IMTS               $2.50               .70 SDR                        None     7/1/97-12/31/97     3/12/1998             4/2/1998     yes
116   AT&T           Lithuania (Lithuanian Telecom)        IMTS    $2.00<1M Minutes                $1.40                         None      1/1/97-6/30/97     3/12/1998             4/2/1998     yes
116   AT&T           Lithuania (Lithuanian Telecom)        IMTS    $1.80< 2M Minutes
116   AT&T           Lithuania (Lithuanian Telecom)        IMTS   $1.75<2.5M Minutes
116   AT&T           Lithuania (Lithuanian Telecom)        IMTS    $1.65< 3M Minutes
116   AT&T           Lithuania (Lithuanian Telecom)        IMTS    $1.50>3M Minutes
116   AT&T           Lithuania (Lithuanian Telecom)        IMTS                                    $0.95                         None     7/1/97-12/31/97     3/12/1998             4/2/1998     yes
117   AT&T                         Finland (Finnet)        IMTS            0.27 SDR              0.25 SDR                        None     10/1/97-9/30/98     3/12/1998             4/2/1998     yes
117   AT&T Alascom                 Finland (Finnet)        IMTS            0.27 SDR              0.25 SDR                        None     10/1/97-9/30/98     3/12/1998             4/2/1998     yes
117   AT&T PR                      Finland (Finnet)        IMTS            0.27 SDR              0.25 SDR                        None     10/1/97-9/30/98     3/12/1998             4/2/1998     yes
117   AT&T VI                      Finland (Finnet)        IMTS            0.27 SDR              0.25 SDR                        None     10/1/97-9/30/98     3/12/1998             4/2/1998     yes
118   AT&T                             France (FT)         IMTS             .19 SDR               .15 SDR     3.0 SDR Collect/.0375 CD          1/1/1998      3/12/1998             4/2/1998     yes
118   AT&T                             France (FT)        GSDN              .16 SDR              .128 SDR                        None           1/1/1998      3/12/1998             4/2/1998     yes
118   AT&T Alascom                     France (FT)         IMTS             .19 SDR               .15 SDR     3.0 SDR Collect/.0375 CD          1/1/1998      3/12/1998             4/2/1998     yes
118   AT&T PR                          France (FT)         IMTS             .19 SDR               .15 SDR     3.0 SDR Collect/.0375 CD          1/1/1998      3/12/1998             4/2/1998     yes
118   AT&T VI                          France (FT)         IMTS             .19 SDR               .15 SDR     3.0 SDR Collect/.0375 CD          1/1/1998      3/12/1998             4/2/1998     yes
119   AT&T                    Belarus (Beltelecom)         IMTS               $1.00                $0.90                         None      1/1/98-6/30/98     3/12/1998             4/2/1998     yes
119   AT&T                    Belarus (Beltelecom)         IMTS                                    $0.85                         None      7/1/98-6/30/99     3/12/1998             4/2/1998     yes
119   AT&T Alascom            Belarus (Beltelecom)         IMTS                None                $0.90                         None      1/1/98-6/30/98     3/12/1998             4/2/1998     yes
119   AT&T Alascom            Belarus (Beltelecom)         IMTS                                    $0.85                         None      7/1/98-6/30/99     3/12/1998             4/2/1998     yes
119   AT&T PR                 Belarus (Beltelecom)         IMTS                None                $0.90                         None      1/1/98-6/30/98     3/12/1998             4/2/1998     yes
119   AT&T PR                 Belarus (Beltelecom)         IMTS                                    $0.85                         None      7/1/98-6/30/99     3/12/1998             4/2/1998     yes
119   AT&T VI                 Belarus (Beltelecom)         IMTS                None                $0.90                         None      1/1/98-6/30/98     3/12/1998             4/2/1998     yes
119   AT&T VI                 Belarus (Beltelecom)         IMTS                                    $0.85                         None      7/1/98-6/30/99     3/12/1998             4/2/1998     yes
120   Sprint                    Singapore Telecom          IMTS             .62 SDR              0.58 SDR   0.145 Collect/0.145 SDR CD    10/1/97-3/31/98     3/12/1998          Withdrawn       yes
120   Sprint                    Singapore Telecom          IMTS                                  0.54 SDR   0.135 Collect/0.135 SDR CD     4/1/98-9/30/98     3/12/1998          Withdrawn       yes
120   Sprint                    Singapore Telecom          IMTS                                  0.50 SDR   0.125 Collect/0.125 SDR CD         10/1/1998      3/12/1998          Withdrawn       yes
121   Sprint                       Ghana Telecom           IMTS               $1.05                $1.00                         None           7/1/1996      3/12/1998             4/2/1998     yes
122   AT&T                 Denmark (Tele Danmark)          IMTS             .20 SDR               .20 SDR              2.0 SDR Collect    8/1/97-12/31/97     3/17/1998             4/7/1998     yes


                                                                                       Page 11
                                                  ACCOUNTING RATE WAIVERS & MODIFICATIONS-1998


98-W- Carrier              Administration               Service      Current A/R             New A/R                   Surcharge                Effective         Submitted     Approved/Pending     50/50
122   AT&T                   Denmark (Tele Danmark)          IMTS                                      .16 SDR               2.0 SDR Collect     1/1/98-7/31/98     3/17/1998             4/7/1998     yes
122   AT&T                   Denmark (Tele Danmark)           SDI               .20 SDR                .20 SDR                         None     8/1/97-12/31/97     3/17/1998             4/7/1998     yes
122   AT&T                   Denmark (Tele Danmark)           SDI                                      .16 SDR                         None      1/1/98-7/31/98     3/17/1998             4/7/1998     yes
122   AT&T Alascom           Denmark (Tele Danmark)          IMTS              2.02 SDR                .20 SDR               2.0 SDR Collect    8/1/97-12/31/97     3/17/1998             4/7/1998     yes
122   AT&T Alascom           Denmark (Tele Danmark)          IMTS                                      .16 SDR               2.0 SDR Collect     1/1/98-7/31/98     3/17/1998             4/7/1998     yes
122   AT&T PR                Denmark (Tele Danmark)          IMTS               .50 SDR                .40 SDR               2.0 SDR Collect     1/1/96-9/30/96     3/17/1998             4/7/1998     yes
122   AT&T PR                Denmark (Tele Danmark)          IMTS                                      .25 SDR               2.0 SDR Collect    10/1/96-7/31/97     3/17/1998             4/7/1998     yes
122   AT&T PR                Denmark (Tele Danmark)          IMTS                                      .20 SDR               2.0 SDR Collect    8/1/97-12/31/97     3/17/1998             4/7/1998     yes
122   AT&T PR                Denmark (Tele Danmark)          IMTS                                      .16 SDR               2.0 SDR Collect    1/1/98-12/31/98     3/17/1998             4/7/1998     yes
122   AT&T VI                Denmark (Tele Danmark)          IMTS               .50 SDR                .40 SDR               2.0 SDR Collect     1/1/96-9/30/96     3/17/1998             4/7/1998     yes
122   AT&T VI                Denmark (Tele Danmark)          IMTS                                      .25 SDR               2.0 SDR Collect    10/1/96-7/31/97     3/17/1998             4/7/1998     yes
122   AT&T VI                Denmark (Tele Danmark)          IMTS                                      .20 SDR               2.0 SDR Collect    8/1/97-12/31/97     3/17/1998             4/7/1998     yes
122   AT&T VI                Denmark (Tele Danmark)          IMTS                                      .16 SDR               2.0 SDR Collect    1/1/98-12/31/98     3/17/1998             4/7/1998     yes
123   WorldCom                    Philippines (PLDT)         IMTS                 $1.00                 $0.82                          None      4/1/97-3/31/98     3/19/1998             4/9/1998     yes
124   Sprint               Netherlands (PTT Telecom)         ISDN              0.25 SDR               0.20 SDR                         None     7/1/97-12/31/97     3/18/1998             4/8/1998     yes
124   Sprint               Netherlands (PTT Telecom)         ISDN                                     0.16 SDR                         None      1/1/98-6/30/98     3/18/1998             4/8/1998     yes
124   Sprint               Netherlands (PTT Telecom)         ISDN                                     0.14 SDR                         None           7/1/1998      3/18/1998             4/8/1998     yes
125   Sprint               Netherlands (PTT Telecom)          VPN              0.25 SDR               0.20 SDR                         None     7/1/97-12/31/97     3/18/1998             4/8/1998     yes
125   Sprint               Netherlands (PTT Telecom)          VPN                                     0.16 SDR                         None      1/1/98-6/30/98     3/18/1998             4/8/1998     yes
125   Sprint               Netherlands (PTT Telecom)          VPN                                     0.14 SDR                         None           7/1/1998      3/18/1998             4/8/1998     yes
126   Sprint                 Romania (Rom Telecom)           IMTS              0.90 SDR               0.76 SDR              1.66 SDR Collect          1/1/1998      3/18/1998             4/8/1998     yes
127   Sprint               Netherlands (PTT Telecom)         IMTS              0.25 SDR               0.20 SDR 3.00 SDR Collect/.05 SDR HCD     7/1/97-12/31/97     3/18/1998             4/8/1998     yes
127   Sprint               Netherlands (PTT Telecom)         IMTS                                     0.16 SDR 3.00 SDR Collect/.04 SDR HCD      1/1/98-6/30/98     3/18/1998             4/8/1998     yes
127   Sprint               Netherlands (PTT Telecom)         IMTS                                     0.14 SDR 3.0 SDR Collect/.035 SDR HCD           7/1/1998      3/18/1998             4/8/1998     yes
128   Sprint                Bermuda (C&W-Bermuda)            IMTS   $1.02 Full/$0.90 Red.               $0.80                          None           7/1/1997      3/18/1998             4/8/1998     yes
128   Sprint                Bermuda (C&W-Bermuda)            IMTS                                       $0.70       $1.00 Collect/$0.175 HCD         10/1/1997      3/18/1998             4/8/1998     yes
129   AT&T                        Latvia (Lattelekom)        IMTS               1.3 SDR               0.60 SDR                         None           9/1/1997      3/18/1998             4/8/1998     yes
129   AT&T Alascom/PR/VI          Latvia (Lattelekom)        IMTS                  None               0.60 SDR                         None           9/1/1997      3/18/1998             4/8/1998     yes
130   AT&T             Uzbekistan (Post & Telecom)           IMTS                 $1.60                 $1.60                          None     11/1/97-3/31/98     3/18/1998             4/8/1998     yes
131   AT&T                                 Iran (TCI)        IMTS                 $3.00                 $2.50                          None      7/1/97-2/28/98     3/18/1998             4/8/1998     yes
131   AT&T                                 Iran (TCI)        IMTS                                       $2.10                          None     3/1/98-12/31/98     3/18/1998             4/8/1998     yes
131   AT&T Alascom                         Iran (TCI)        IMTS                 $3.00                 $2.50                          None      7/1/97-2/28/98     3/18/1998             4/8/1998     yes
131   AT&T Alascom                         Iran (TCI)        IMTS                                       $2.10                          None     3/1/98-12/31/98     3/18/1998             4/8/1998     yes
131   AT&T PR                              Iran (TCI)        IMTS                 $3.00                 $2.50                          None      7/1/97-2/28/98     3/18/1998             4/8/1998     yes
131   AT&T PR                              Iran (TCI)        IMTS                                       $2.10                          None     3/1/98-12/31/98     3/18/1998             4/8/1998     yes
131   AT&T VI                              Iran (TCI)        IMTS                 $3.00                 $2.50                          None      7/1/97-2/28/98     3/18/1998             4/8/1998     yes
131   AT&T VI                              Iran (TCI)        IMTS                                       $2.10                          None     3/1/98-12/31/98     3/18/1998             4/8/1998     yes
132   AT&T                        Hungary (Matav Rt)         IMTS              0.45 SDR               0.40 SDR   0.40 SDR Collect/.10 SDR CD    1/1/98-12/31/98     3/18/1998             4/8/1998     yes
132   AT&T                        Hungary (Matav Rt)          SDI    0.45 SDR (Pending)               0.40 SDR                         None     1/1/98-12/31/98     3/18/1998             4/8/1998     yes
132   AT&T Alascom                Hungary (Matav Rt)         IMTS               3.0 SDR               0.40 SDR   0.40 SDR Collect/.10 SDR CD    1/1/98-12/31/98     3/18/1998             4/8/1998     yes
132   AT&T PR                     Hungary (Matav Rt)         IMTS                 $1.40               0.40 SDR   0.40 SDR Collect/.10 SDR CD    1/1/98-12/31/98     3/18/1998             4/8/1998     yes
132   AT&T VI                     Hungary (Matav Rt)         IMTS                 $1.40               0.40 SDR   0.40 SDR Collect/.10 SDR CD    1/1/98-12/31/98     3/18/1998             4/8/1998     yes
133   AT&T                             Greece (OTE)          IMTS              0.70 SDR               0.70 SDR               1.0 SDR Collect     5/1/97-9/30/97     3/18/1998             4/8/1998     yes
133   AT&T                             Greece (OTE)          IMTS                                     0.65 SDR               1.0 SDR Collect   10/1/97-10/31/97     3/18/1998             4/8/1998     yes


                                                                                            Page 12
                                              ACCOUNTING RATE WAIVERS & MODIFICATIONS-1998


98-W- Carrier           Administration              Service       Current A/R        New A/R             Surcharge              Effective         Submitted     Approved/Pending     50/50
133   AT&T                          Greece (OTE)          IMTS                                0.64 SDR       1.0 SDR Collect   11/1/97-11/30/97     3/18/1998             4/8/1998     yes
133   AT&T                          Greece (OTE)          IMTS                                0.63 SDR       1.0 SDR Collect   12/1/97-12/31/97     3/18/1998             4/8/1998     yes
133   AT&T                          Greece (OTE)          IMTS                                0.59 SDR       1.0 SDR Collect     1/1/98-2/28/98     3/18/1998             4/8/1998     yes
133   AT&T                          Greece (OTE)          IMTS                                0.58 SDR       1.0 SDR Collect     3/1/98-4/30/98     3/18/1998             4/8/1998     yes
133   AT&T                          Greece (OTE)          IMTS                                0.55 SDR       1.0 SDR Collect     5/1/98-6/30/98     3/18/1998             4/8/1998     yes
133   AT&T                          Greece (OTE)          IMTS                                0.53 SDR       1.0 SDR Collect     7/1/98-7/31/98     3/18/1998             4/8/1998     yes
133   AT&T                          Greece (OTE)          IMTS                                0.51 SDR       1.0 SDR Collect     8/1/98-8/31/98     3/18/1998             4/8/1998     yes
133   AT&T                          Greece (OTE)          IMTS                                0.46 SDR       1.0 SDR Collect     9/1/98-9/30/98     3/18/1998             4/8/1998     yes
133   AT&T                          Greece (OTE)          IMTS                                0.45 SDR       1.0 SDR Collect   10/1/98-10/31/98     3/18/1998             4/8/1998     yes
133   AT&T                          Greece (OTE)          IMTS                                0.44 SDR       1.0 SDR Collect   11/1/98-11/30/98     3/18/1998             4/8/1998     yes
133   AT&T                          Greece (OTE)          IMTS                                0.40 SDR       1.0 SDR Collect   12/1/98-12/31/98     3/18/1998             4/8/1998     yes
133   AT&T                          Greece (OTE)           SDI           0.70 SDR             0.70 SDR                 None      5/1/97-9/30/97     3/18/1998             4/8/1998     yes
133   AT&T                          Greece (OTE)           SDI                                0.65 SDR                 None    10/1/97-10/31/97     3/18/1998             4/8/1998     yes
133   AT&T                          Greece (OTE)           SDI                                0.64 SDR                 None    11/1/97-11/30/97     3/18/1998             4/8/1998     yes
133   AT&T                          Greece (OTE)           SDI                                0.63 SDR                 None    12/1/97-12/31/97     3/18/1998             4/8/1998     yes
133   AT&T                          Greece (OTE)           SDI                                0.59 SDR                 None      1/1/98-2/28/98     3/18/1998             4/8/1998     yes
133   AT&T                          Greece (OTE)           SDI                                0.58 SDR                 None      3/1/98-4/30/98     3/18/1998             4/8/1998     yes
133   AT&T                          Greece (OTE)           SDI                                0.55 SDR                 None      5/1/98-6/30/98     3/18/1998             4/8/1998     yes
133   AT&T                          Greece (OTE)           SDI                                0.53 SDR                 None      7/1/98-7/31/98     3/18/1998             4/8/1998     yes
133   AT&T                          Greece (OTE)           SDI                                0.51 SDR                 None      8/1/98-8/31/98     3/18/1998             4/8/1998     yes
133   AT&T                          Greece (OTE)           SDI                                0.46 SDR                 None      9/1/98-9/30/98     3/18/1998             4/8/1998     yes
133   AT&T                          Greece (OTE)           SDI                                0.45 SDR                 None    10/1/98-10/31/98     3/18/1998             4/8/1998     yes
133   AT&T                          Greece (OTE)           SDI                                0.44 SDR                 None    11/1/98-11/30/98     3/18/1998             4/8/1998     yes
133   AT&T                          Greece (OTE)           SDI                                0.40 SDR                 None    12/1/98-12/31/98     3/18/1998             4/8/1998     yes
133   AT&T Alascom                  Greece (OTE)          IMTS           2.25 SDR             0.75 SDR       1.0 SDR Collect   10/1/96-11/30/96     3/18/1998             4/8/1998     yes
133   AT&T Alascom                  Greece (OTE)          IMTS                                0.70 SDR       1.0 SDR Collect    12/1/96-9/30/97     3/18/1998             4/8/1998     yes
133   AT&T Alascom                  Greece (OTE)          IMTS                                0.65 SDR       1.0 SDR Collect   10/1/97-10/31/97     3/18/1998             4/8/1998     yes
133   AT&T Alascom                  Greece (OTE)          IMTS                                0.64 SDR       1.0 SDR Collect   11/1/97-11/30/97     3/18/1998             4/8/1998     yes
133   AT&T Alascom                  Greece (OTE)          IMTS                                0.63 SDR       1.0 SDR Collect   12/1/97-12/31/97     3/18/1998             4/8/1998     yes
133   AT&T Alascom                  Greece (OTE)          IMTS                                0.59 SDR       1.0 SDR Collect     1/1/98-2/28/98     3/18/1998             4/8/1998     yes
133   AT&T Alascom                  Greece (OTE)          IMTS                                0.58 SDR       1.0 SDR Collect     3/1/98-4/30/98     3/18/1998             4/8/1998     yes
133   AT&T Alascom                  Greece (OTE)          IMTS                                0.55 SDR       1.0 SDR Collect     5/1/98-6/30/98     3/18/1998             4/8/1998     yes
133   AT&T Alascom                  Greece (OTE)          IMTS                                0.53 SDR       1.0 SDR Collect     7/1/98-7/31/98     3/18/1998             4/8/1998     yes
133   AT&T Alascom                  Greece (OTE)          IMTS                                0.51 SDR       1.0 SDR Collect     8/1/98-8/31/98     3/18/1998             4/8/1998     yes
133   AT&T Alascom                  Greece (OTE)          IMTS                                0.46 SDR       1.0 SDR Collect     9/1/98-9/30/98     3/18/1998             4/8/1998     yes
133   AT&T Alascom                  Greece (OTE)          IMTS                                0.45 SDR       1.0 SDR Collect   10/1/98-10/31/98     3/18/1998             4/8/1998     yes
133   AT&T Alascom                  Greece (OTE)          IMTS                                0.44 SDR       1.0 SDR Collect   11/1/98-11/30/98     3/18/1998             4/8/1998     yes
133   AT&T Alascom                  Greece (OTE)          IMTS                                0.40 SDR       1.0 SDR Collect   12/1/98-12/31/98     3/18/1998             4/8/1998     yes
134   AT&T                                                IMTS
                Mozambique (Teelecomunicacoes de Mocambique)             1.09 SDR              1.0 SDR                 None     1/1/98-12/31/98     3/18/1998             4/8/1998     yes
134              M                                         IMTS
      AT&T Alascomozambique (Teelecomunicacoes de Mocambique)            4.77 SDR              1.0 SDR                 None     1/1/98-12/31/98     3/18/1998             4/8/1998     yes
134   AT&T PR                                             IMTS
                Mozambique (Teelecomunicacoes de Mocambique)               $4.73               1.0 SDR                 None     1/1/98-12/31/98     3/18/1998             4/8/1998     yes
134   AT&T VI                                             IMTS
                Mozambique (Teelecomunicacoes de Mocambique)               $4.73               1.0 SDR                 None     1/1/98-12/31/98     3/18/1998             4/8/1998     yes
135   MCI                            India (VSNL)         IMTS             $1.58                $1.45                  None           4/1/1997      3/23/1998             Denied       yes
135   MCI                            India (VSNL)         IMTS                                 $1.425                  None          12/1/1997      3/23/1998             Denied       yes


                                                                                    Page 13
                                                 ACCOUNTING RATE WAIVERS & MODIFICATIONS-1998


98-W- Carrier            Administration                 Service         Current A/R              New A/R                     Surcharge                Effective         Submitted     Approved/Pending     50/50
135   MCI                              India (VSNL)            IMTS                                           $1.30                           None     4/1/98-3/31/99     3/23/1998             Denied       yes
136   MCI                     Cote d'Ivoire Telecom            IMTS                   $2.20                   $1.97                           None          1/1/1998      3/23/1998            4/13/1998     yes
137           Aruba
      AT&T Alascom (Servicio di Telecommunicacion)             IMTS                   $1.65                   $0.76                           None         12/1/1997      3/23/1998            4/13/1998     yes
138   AT&T Alascom         Bahamas Telecom Corp.               IMTS        Dial/Station $3.65              $0.60 Full                         None          1/1/1998      3/23/1998            4/13/1998     yes
138   AT&T Alascom         Bahamas Telecom Corp.               IMTS           Person /$4.65          $0.30 Reduced                            None          1/1/1998      3/23/1998            4/13/1998     yes
138   AT&T Alascom         Bahamas Telecom Corp.               IMTS        Addl Minute $3.65                                                  None          1/1/1998      3/23/1998            4/13/1998     yes
139   MCI                Kazakhstan (Kazaktelecom)             IMTS                   $1.60                1.00 SDR                           None          3/1/1998      3/24/1998            4/14/1998     yes
140   MCI                               France (FT)            IMTS                0.19 SDR                0.15 SDR     3.0 SDR Clct/0.0375 SDR CD          1/1/1998      3/24/1998            4/14/1998     yes
140   MCI                               France (FT)            ISDN                0.19 SDR                0.15 SDR                           None          1/1/1998      3/24/1998            4/14/1998     yes
140   MCI                               France (FT)             VNC                0.16 SDR               0.128 SDR                           None          1/1/1998      3/24/1998            4/14/1998     yes
141   MCI                       Sudan Telecom Co.              IMTS                   $1.44                   $1.30                           None          1/1/1998      3/24/1998            4/14/1998     yes
142   MCI                         Chile (Bell South)           IMTS                   $1.00                   $0.90                           None          9/1/1997      3/24/1998         Superseded       yes
143   MCI                Georgia (Telecom Georgia)             IMTS                   $2.00                   $1.80                           None          8/1/1997      3/24/1998            4/14/1998     yes
143   MCI                Georgia (Telecom Georgia)             IMTS                                           $1.50                           None          1/1/1998      3/24/1998            4/14/1998     yes
143   MCI                Georgia (Telecom Georgia)             IMTS                                           $1.10                           None          8/1/1998      3/24/1998            4/14/1998     yes
144   MCI                       Argentina (Telintar)           IMTS                   $0.85                   $0.78                           None          4/1/1998      3/24/1998            4/14/1998     yes
144   MCI                       Argentina (Telintar)           IMTS                                           $0.75                           None          7/1/1998      3/24/1998            4/14/1998     yes
144   MCI                       Argentina (Telintar)           IMTS                                           $0.70                           None         10/1/1998      3/24/1998            4/14/1998     yes
144   MCI                       Argentina (Telintar)           IMTS                                           $0.65                           None          7/1/1999      3/24/1998            4/14/1998     yes
144   MCI                       Argentina (Telintar)           IMTS                                           $0.56                           None         10/1/1999      3/24/1998            4/14/1998     yes
145   AT&T Alascom          Indonesia (SATELINDO)              IMTS                    None                   $1.20                       $0.30 CD    7/1/97-12/31/97     3/24/1998            4/14/1998     yes
145   AT&T Alascom          Indonesia (SATELINDO)              IMTS                                          $1.125                   $0.28125 CD      1/1/98-6/30/98     3/24/1998            4/14/1998     yes
145   AT&T Alascom          Indonesia (SATELINDO)              IMTS                                           $1.05                    $0.2625 CD     7/1/98-12/31/98     3/24/1998            4/14/1998     yes
145   AT&T Alascom          Indonesia (SATELINDO)              IMTS                                           $0.95                    $0.2375 CD      1/1/99-6/30/99     3/24/1998            4/14/1998     yes
145   AT&T Alascom          Indonesia (SATELINDO)              IMTS                                           $0.85                    $0.2125 CD     7/1/99-12/31/99     3/24/1998            4/14/1998     yes
146   AT&T                            Greece (OTE)             IMTS                 .70 SDR                 .35 SDR                 1.0 SDR Collect     5/1/97-5/8/97      4/8/1998            4/29/1998     yes
147   AT&T                Ireland (Telecom Eireann)              Dial   .24 SDR from Ireland                .14 SDR                           None    3/14/98-3/17/98     3/25/1998            4/15/1998     yes
147   AT&T                Ireland (Telecom Eireann)    Person/Station   .24 SDR from Ireland                .24 SDR                           None    3/14/98-3/17/98     3/25/1998            4/15/1998     yes
148   AT&T                             Japan (KDD)     IDD,OPH,I-800               0.63 SDR                0.30 SDR                  0.075 SDR CD           4/1/1998      3/26/1998            4/16/1998     yes
148   AT&T                             Japan (KDD)            GSDN                 0.64 SDR                0.30 SDR                           None          4/1/1998      3/26/1998            4/16/1998     yes
148   AT&T Alascom                     Japan (KDD)             IMTS                0.95 SDR                0.30 SDR                  0.075 SDR CD           4/1/1998      3/26/1998            4/16/1998     yes
148   AT&T PR                          Japan (KDD)             IMTS                0.95 SDR                0.30 SDR                  0.075 SDR CD           4/1/1998      3/26/1998            4/16/1998     yes
148   AT&T VI                          Japan (KDD)             IMTS                0.95 SDR                0.30 SDR                  0.075 SDR CD           4/1/1998      3/26/1998            4/16/1998     yes
149   MCI                        Philippines (PLDT)            IMTS                   $1.00                   $0.82         $1.50 Collect/$0.205 CD    4/1/97-3/31/98     3/27/1998            4/17/1998     yes
150   MCI                   Denmark (TeleDanmark)        Switched 64               0.20 SDR                0.16 SDR                           None          1/1/1998      3/27/1998            4/17/1998     yes
151   AT&T                        Philippines (ICC)            IMTS                   $1.00                   $0.82         $1.50 Collect/$0.205 CD    4/1/97-3/31/98      4/6/1998            4/27/1998     yes
151   AT&T Alascom                Philippines (ICC)            IMTS                    None                   $0.82         $1.50 Collect/$0.205 CD    4/1/97-3/31/98      4/6/1998            4/27/1998     yes
152   AT&T                   Philippines (CAPWIRE)             IMTS                   $1.20                   $1.00                           None     1/1/96-3/31/97      4/6/1998            4/27/1998     yes
152   AT&T                   Philippines (CAPWIRE)             IMTS                                           $0.82                           None     4/1/97-3/31/98      4/6/1998            4/27/1998     yes
152   AT&T Alascom           Philippines (CAPWIRE)             IMTS                    None                   $0.82                           None     4/1/97-3/31/98      4/6/1998            4/27/1998     yes
153   AT&T                   Philippines (PHILCOM)             IMTS                   $1.00                   $0.82         $1.50 Collect/$0.205 CD    4/1/97-3/31/98      4/6/1998            4/27/1998     yes
153   AT&T Alascom           Philippines (PHILCOM)             IMTS                    None                   $0.82         $1.50 Collect/$0.205 CD    4/1/97-3/31/98      4/6/1998            4/27/1998     yes
154   AT&T                    Philippines (DIGITEL)            IMTS                   $1.00                   $0.82         $1.50 Collect/$0.205 CD    4/1/97-3/31/98      4/6/1998            4/27/1998     yes
154   AT&T Alascom            Philippines (DIGITEL)            IMTS                    None                   $1.00          $1.50 Collect/$0.25 CD   7/21/96-3/31/97      4/6/1998            4/27/1998     yes


                                                                                                Page 14
                                                   ACCOUNTING RATE WAIVERS & MODIFICATIONS-1998


98-W- Carrier             Administration                  Service              Current A/R          New A/R                   Surcharge                Effective         Submitted     Approved/Pending     50/50
154   AT&T Alascom              Philippines (DIGITEL)             IMTS                                         $0.82         $1.50 Collect/$0.205 CD    4/1/97-3/31/98      4/6/1998            4/27/1998     yes
155   WorldCom          Dominican Republic (Codetel)    Switched Voice                    $0.70                $0.60                           None          3/1/1998      4/10/1998             5/1/1998     yes
156   WorldCom    Switzerland (Swisscom) incl. Liechtenstein      IMTS                 0.25 SDR              0.22 SDR 2.0 SDR Collect/.055 SDR HCD           4/1/1998      4/10/1998             5/1/1998     yes
156   WorldCom    Switzerland (Swisscom) incl. Liechtenstein      IMTS                                       0.20 SDR   2.0 SDR Collect/.05 SDR HCD          7/1/1998      4/10/1998             5/1/1998     yes
156   WorldCom    Switzerland (Swisscom) incl. Liechtenstein      Telex                0.25 SDR              0.22 SDR              2.00 SDR Collect          4/1/1998      4/10/1998             5/1/1998     yes
156   WorldCom    Switzerland (Swisscom) incl. Liechtenstein      Telex                                      0.20 SDR              2.00 SDR Collect          7/1/1998      4/10/1998             5/1/1998     yes
157   MCI                      Korea (Korea Telecom)              ISDN                 0.72 SDR                $0.85                           None          1/1/1998       4/8/1998            4/29/1998     yes
157   MCI                      Korea (Korea Telecom)              ISDN                                         $0.71                           None          1/1/1999       4/8/1998            4/29/1998     yes
157   MCI                      Korea (Korea Telecom)              ISDN                                         $0.51                           None          1/1/2000       4/8/1998            4/29/1998     yes
157   MCI                      Korea (Korea Telecom)              ISDN                                         $0.38                           None          1/1/2001       4/8/1998            4/29/1998     yes
157   MCI                      Korea (Korea Telecom)               VNC                0.648 SDR                $0.77                           None          1/1/1998       4/8/1998            4/29/1998     yes
157   MCI                      Korea (Korea Telecom)               VNC                                         $0.64                           None          1/1/1999       4/8/1998            4/29/1998     yes
157   MCI                      Korea (Korea Telecom)               VNC                                         $0.46                           None          1/1/2000       4/8/1998            4/29/1998     yes
157   MCI                      Korea (Korea Telecom)               VNC                                         $0.34                           None          1/1/2001       4/8/1998            4/29/1998     yes
158   AT&T                           Burundi (Onatel)             IMTS                  8.8 GFC              1.09 SDR                          None     3/1/98-2/28/99      4/8/1998            4/29/1998     yes
158   AT&T Alascom                   Burundi (Onatel)             IMTS                 1.66 SDR              1.09 SDR                          None     3/1/98-2/28/99      4/8/1998            4/29/1998     yes
159   AT&T Alascom                  Russia (Aerocom)              IMTS                     None                $0.80                           None     1/1/98-3/31/98      4/9/1998            4/30/1998     yes
160   AT&T Alascom         Equatorial Guinea Telecom     Dial (1 minute)              2.336 SDR              1.35 SDR                          None          3/1/1997       4/9/1998            4/30/1998     yes
160   AT&T Alascom         Equatorial Guinea Telecom     Dial (1 minute)                                     1.22 SDR                          None          7/1/1997       4/9/1998            4/30/1998     yes
160   AT&T Alascom         Equatorial Guinea Telecom     Dial (1 minute)                                       $1.00                           None    2/1/98-12/31/98      4/9/1998            4/30/1998     yes
160   AT&T Alascom         Equatorial Guinea Telecom Station (3 minute min.)          2.336 SDR              1.35 SDR                          None          3/1/1997       4/9/1998            4/30/1998     yes
160   AT&T Alascom         Equatorial Guinea Telecom Station (3 minute min.)                                 1.22 SDR                          None          7/1/1997       4/9/1998            4/30/1998     yes
160   AT&T Alascom         Equatorial Guinea Telecom Station (3 minute min.)                                   $1.00                           None    2/1/98-12/31/98      4/9/1998            4/30/1998     yes
160   AT&T Alascom         Equatorial Guinea Telecom Person (3 minute min.)            3.17 SDR              1.35 SDR                          None          3/1/1997       4/9/1998            4/30/1998     yes
160   AT&T Alascom         Equatorial Guinea Telecom Person (3 minute min.)                                  1.22 SDR                          None          7/1/1997       4/9/1998            4/30/1998     yes
160   AT&T Alascom         Equatorial Guinea Telecom Person (3 minute min.)                                    $1.00                           None    2/1/98-12/31/98      4/9/1998            4/30/1998     yes
160   AT&T Alascom         Equatorial Guinea Telecom        Addl minute               2.336 SDR              1.35 SDR                          None          3/1/1997       4/9/1998            4/30/1998     yes
160   AT&T Alascom         Equatorial Guinea Telecom        Addl minute                                      1.22 SDR                          None          7/1/1997       4/9/1998            4/30/1998     yes
160   AT&T Alascom         Equatorial Guinea Telecom        Addl minute                                        $1.00                           None    2/1/98-12/31/98      4/9/1998            4/30/1998     yes
161   AT&T           Madagascar (Telecom Malagasy)                IMTS                12.69 GFC               8.0 GFC                          None     9/1/97-3/31/98      4/9/1998            4/30/1998     yes
161   AT&T Alascom   Madagascar (Telecom Malagasy)                IMTS                13.88 GFC               8.0 GFC                          None     9/1/97-3/31/98      4/9/1998            4/30/1998     yes
162   AT&T                       Russia (Zond-Sviaz)              IMTS            $2.12 balanced               $1.00                           None     9/1/97-3/31/98      4/9/1998            4/30/1998     yes
162   AT&T                       Russia (Zond-Sviaz)              IMTS          $1.00 imbalanced                                               None     9/1/97-3/31/98      4/9/1998            4/30/1998     yes
162   AT&T Alascom               Russia (Zond-Sviaz)              IMTS                     None                $1.00                           None     9/1/97-3/31/98      4/9/1998            4/30/1998     yes
162   AT&T PR                    Russia (Zond-Sviaz)              IMTS                     None                $1.00                           None     9/1/97-3/31/98      4/9/1998            4/30/1998     yes
162   AT&T VI                    Russia (Zond-Sviaz)              IMTS                     None                $1.00                           None     9/1/97-3/31/98      4/9/1998            4/30/1998     yes
163   AT&T                    Japan (Japan Telecom) IDD,OPH,I800, CD                   0.63 SDR              0.30 SDR                 0.075 SDR CD           4/1/1998       4/9/1998            4/30/1998     yes
163   AT&T                    Japan (Japan Telecom)              GSDN                  0.50 SDR              0.30 SDR                          None          4/1/1998       4/9/1998            4/30/1998     yes
163   AT&T Alascom            Japan (Japan Telecom)               IMTS                 0.95 SDR              0.30 SDR                 0.075 SDR CD           4/1/1998       4/9/1998            4/30/1998     yes
164   Facilicom                       Sweden (Tele8)              IMTS                 0.12 SDR              0.09 SDR                          None         12/4/1997      4/10/1998             5/1/1998     yes
165   AT&T                Greenland (Tele Greenland)              IMTS                 0.50 SDR              0.50 SDR               2.0 SDR Collect          7/1/1996      4/13/1998             5/4/1998     yes
165   AT&T Alascom        Greenland (Tele Greenland)              IMTS                 2.02 SDR              0.50 SDR               2.0 SDR Collect          7/1/1996      4/13/1998             5/4/1998     yes
165   AT&T PR             Greenland (Tele Greenland)              IMTS                 0.50 SDR              0.50 SDR               2.0 SDR Collect          1/1/1996      4/13/1998             5/4/1998     yes
165   AT&T VI             Greenland (Tele Greenland)              IMTS                 0.50 SDR              0.50 SDR               2.0 SDR Collect          1/1/1996      4/13/1998             5/4/1998     yes


                                                                                                   Page 15
                                                  ACCOUNTING RATE WAIVERS & MODIFICATIONS-1998


98-W- Carrier             Administration                 Service        Current A/R            New A/R                Surcharge                  Effective         Submitted     Approved/Pending     50/50
166   AT&T       Faeroe Islands (Telefonvert Foroya Logtings)   IMTS              0.50 SDR              0.50 SDR             2.0 SDR Collect           7/1/1996      4/13/1998             5/4/1998     yes
166              Faeroe Islands (Telefonvert Foroya Logtings)
      AT&T Alascom                                              IMTS              2.02 SDR              0.50 SDR             2.0 SDR Collect           7/1/1996      4/13/1998             5/4/1998     yes
166   AT&T PR    Faeroe Islands (Telefonvert Foroya Logtings)   IMTS              0.50 SDR              0.50 SDR             2.0 SDR Collect           1/1/1996      4/13/1998             5/4/1998     yes
166   AT&T VI    Faeroe Islands (Telefonvert Foroya Logtings)   IMTS              0.50 SDR              0.50 SDR             2.0 SDR Collect           1/1/1996      4/13/1998             5/4/1998     yes
167   AT&T                        Brazil (EMBRATEL)             IMTS                 $0.85                $0.85                        None       1/1/98-3/31/98     4/14/1998             5/5/1998     yes
167   AT&T                        Brazil (EMBRATEL)             IMTS                                      $0.80                        None       4/1/98-6/30/98     4/14/1998             5/5/1998     yes
167   AT&T                        Brazil (EMBRATEL)             IMTS                                      $0.70                        None       7/1/98-9/30/98     4/14/1998             5/5/1998     yes
167   AT&T                        Brazil (EMBRATEL)             IMTS                                      $0.65                        None     10/1/98-12/31/98     4/14/1998             5/5/1998     yes
167   AT&T                        Brazil (EMBRATEL)       Switched 56                $0.85                $0.85                        None       1/1/98-3/31/98     4/14/1998             5/5/1998     yes
167   AT&T                        Brazil (EMBRATEL)       Switched 56                                     $0.80                        None       4/1/98-6/30/98     4/14/1998             5/5/1998     yes
167   AT&T                        Brazil (EMBRATEL)       Switched 56                                     $0.70                        None       7/1/98-9/30/98     4/14/1998             5/5/1998     yes
167   AT&T                        Brazil (EMBRATEL)       Switched 56                                     $0.65                        None     10/1/98-12/31/98     4/14/1998             5/5/1998     yes
167   AT&T                        Brazil (EMBRATEL)             GSDN                 $0.68                $0.68                        None       1/1/98-3/31/98     4/14/1998             5/5/1998     yes
167   AT&T                        Brazil (EMBRATEL)             GSDN                                      $0.64                        None       4/1/98-6/30/98     4/14/1998             5/5/1998     yes
167   AT&T                        Brazil (EMBRATEL)             GSDN                                      $0.56                        None       7/1/98-9/30/98     4/14/1998             5/5/1998     yes
167   AT&T                        Brazil (EMBRATEL)             GSDN                                      $0.52                        None     10/1/98-12/31/98     4/14/1998             5/5/1998     yes
167   AT&T Alascom                Brazil (EMBRATEL)             IMTS                 $0.85                $0.85                        None       1/1/98-3/31/98     4/14/1998             5/5/1998     yes
167   AT&T Alascom                Brazil (EMBRATEL)             IMTS                                      $0.80                        None       4/1/98-6/30/98     4/14/1998             5/5/1998     yes
167   AT&T Alascom                Brazil (EMBRATEL)             IMTS                                      $0.70                        None       7/1/98-9/30/98     4/14/1998             5/5/1998     yes
167   AT&T Alascom                Brazil (EMBRATEL)             IMTS                                      $0.65                        None     10/1/98-12/31/98     4/14/1998             5/5/1998     yes
168   AT&T                         Russia (Aerocom)             IMTS    $1.00 Non imbalance               $0.80                        None      1/1/98-3/3/1/98     4/15/1998             5/6/1998     yes
168   AT&T                         Russia (Aerocom)             IMTS        $0.80 imbalance                                            None      1/1/98-3/3/1/98     4/15/1998             5/6/1998     yes
168   AT&T PR & VI                 Russia (Aerocom)             IMTS    $1.00 Non imbalance               $0.80                        None      1/1/98-3/3/1/98     4/15/1998             5/6/1998     yes
168   AT&T PR & VI                 Russia (Aerocom)             IMTS        $0.80 imbalance                                            None      1/1/98-3/3/1/98     4/15/1998             5/6/1998     yes
169   AT&T                                        IDD,
                                         Japan (IDC) OPH, I800, CD                0.63 SDR              0.30 SDR              0.075 SDR CD             4/1/1998      4/15/1998             5/6/1998     yes
169   AT&T                               Japan (IDC)            GSDN              0.50 SDR              0.30 SDR                       None            4/1/1998      4/15/1998             5/6/1998     yes
169   AT&T Alascom                       Japan (IDC)            IMTS              0.95 SDR              0.30 SDR              0.075 SDR CD             4/1/1998      4/15/1998             5/6/1998     yes
170   WorldCom                       Korea (DACOM)              IMTS              0.72 SDR                $0.85                        None            1/1/1998      4/17/1998             5/8/1998     yes
170   WorldCom                       Korea (DACOM)              IMTS                                      $0.71                        None            1/1/1999      4/17/1998             5/8/1998     yes
170   WorldCom                       Korea (DACOM)              IMTS                                      $0.51                        None            1/1/2000      4/17/1998             5/8/1998     yes
170   WorldCom                       Korea (DACOM)              IMTS                                      $0.38                        None            1/1/2001      4/17/1998             5/8/1998     yes
171   Sprint                        Nicragua (Enitel)           IMTS                 $1.15                $1.10                        None       1/1/97-5/3197      4/21/1998          Withdrawn       yes
171   Sprint                        Nicragua (Enitel)           IMTS                                      $1.00                 $1.00 Collect    6/1/97-12/31/97     4/21/1998          Withdrawn       yes
171   Sprint                        Nicragua (Enitel)           IMTS                                      $0.86                 $1.00 Collect    1/1/98-12/31/98     4/21/1998          Withdrawn       yes
172   Sprint                          Taiwan (CHT-I)            ISDN                 $1.14                $1.00                        None      1/1/98-12/31/98     4/21/1998            5/12/1998     yes
173   Sprint              Kazakhstan (Kazaktelecom)             IMTS                 $1.60              1.00 SDR                       None       3/1/98-6/30/98     4/21/1998            5/12/1998     yes
174   Sprint              Georgia (Telecom Georgia)             IMTS                 $2.00                $1.80                        None      8/1/97-12/31/97     4/21/1998            5/12/1998     yes
174   Sprint              Georgia (Telecom Georgia)             IMTS                                      $1.50                        None       1/1/98-731/98      4/21/1998            5/12/1998     yes
174   Sprint              Georgia (Telecom Georgia)             IMTS                                      $1.10                        None        8/1/98-8/1/99     4/21/1998            5/12/1998     yes
175   Sprint             Malaysia (Telekom Malaysia)            IMTS                 $0.89                $0.81    $0.81 Collect/$0.2025 HCD      7/1/97-9/30/97     4/21/1998            5/12/1998     yes
175   Sprint             Malaysia (Telekom Malaysia)            IMTS                                      $0.79    $0.79 Collect/$0.1975 HCD          10/1/1997      4/21/1998            5/12/1998     yes
176   Sprint                          Bulgaria (BTC)            IMTS                 $1.20                $1.00                 $1.00 Collect    1/1/96-12/31/96     4/21/1998            5/12/1998     yes
176   Sprint                          Bulgaria (BTC)            IMTS                                      $0.90                 $0.90 Collect    1/1/97-12/31/97     4/21/1998            5/12/1998     yes
176   Sprint                          Bulgaria (BTC)            IMTS                                      $0.70                 $0.70 Collect    1/1/98-12/31/98     4/21/1998            5/12/1998     yes


                                                                                              Page 16
                                                  ACCOUNTING RATE WAIVERS & MODIFICATIONS-1998


98-W- Carrier             Administration                 Service          Current A/R               New A/R                    Surcharge               Effective         Submitted     Approved/Pending     50/50
177   Sprint                            Brunei (JTB)             IMTS               0.70 SDR                  0.60 SDR                        None     1/1/98-12/31/98     4/21/1998          Withdrawn       yes
177   Sprint                            Brunei (JTB)             IMTS                                         0.40 SDR                        None           1/1/1999      4/21/1998          Withdrawn       yes
178   AT&T                       Bahrain (BATELCO)               IMTS                  $1.60                      $1.44                       None           1/1/1998      4/16/1998             5/7/1998     yes
178   AT&T Alascom               Bahrain (BATELCO)               IMTS                  $3.02                      $1.60                       None          7/21/1996      4/16/1998             5/7/1998     yes
178   AT&T Alascom               Bahrain (BATELCO)               IMTS                                             $1.44                       None           1/1/1998      4/16/1998             5/7/1998     yes
179   MCI                              Morocco (IAM)             IMTS               0.80 SDR                  0.60 SDR                        None           1/1/1998      4/16/1998             5/7/1998     yes
180   MCI                   Ireland (Telecom Eireann)            IMTS               0.24 SDR                  0.14 SDR                        None         3/13-17/98      4/16/1998             5/7/1998     yes
181   MCI               Dominican Republic (Codetel)             IMTS                  $0.70                      $0.60                $0.60 Collect         3/1/1998      4/16/1998             5/7/1998     yes
181   MCI               Dominican Republic (Codetel)             IMTS                                             $0.52                $0.52 Collect         3/1/1999      4/16/1998             5/7/1998     yes
181   MCI               Dominican Republic (Codetel)             IMTS                                             $0.44                $0.44 Collect         3/1/2000      4/16/1998             5/7/1998     yes
181   MCI               Dominican Republic (Codetel)             IMTS                                             $0.38                $0.38 Collect   1/1/01-12/31/01     4/16/1998             5/7/1998     yes
182   AT&T                              Croatia (HPT)            IMTS               0.40 SDR                  0.37 SDR               0.0925 SDR CD     1/1/99-12/31/99     4/17/1998             5/8/1998     yes
182   AT&T                              Croatia (HPT)            IMTS                                         0.33 SDR               0.0825 SDR CD     1/1/00-12/31/00     4/17/1998             5/8/1998     yes
182   AT&T                              Croatia (HPT)            IMTS                                         0.28 SDR                 0.07 SDR CD     1/1/01-12/31/02     4/17/1998             5/8/1998     yes
182   AT&T Alascom                      Croatia (HPT)            IMTS                   None                  0.40 SDR                        None     1/1/98-12/31/98     4/17/1998             5/8/1998     yes
182   AT&T Alascom                      Croatia (HPT)            IMTS                                         0.37 SDR                        None     1/1/99-12/31/99     4/17/1998             5/8/1998     yes
182   AT&T Alascom                      Croatia (HPT)            IMTS                                         0.33 SDR                        None     1/1/00-12/31/00     4/17/1998             5/8/1998     yes
182   AT&T Alascom                      Croatia (HPT)            IMTS                                         0.28 SDR                        None     1/1/01-12/31/02     4/17/1998             5/8/1998     yes
182   AT&T PR                           Croatia (HPT)            IMTS                   None                  0.40 SDR                        None     1/1/98-12/31/98     4/17/1998             5/8/1998     yes
182   AT&T PR                           Croatia (HPT)            IMTS                                         0.37 SDR                        None     1/1/99-12/31/99     4/17/1998             5/8/1998     yes
182   AT&T PR                           Croatia (HPT)            IMTS                                         0.33 SDR                        None     1/1/00-12/31/00     4/17/1998             5/8/1998     yes
182   AT&T PR                           Croatia (HPT)            IMTS                                         0.28 SDR                        None     1/1/01-12/31/02     4/17/1998             5/8/1998     yes
182   AT&T VI                           Croatia (HPT)            IMTS                   None                  0.40 SDR                        None     1/1/98-12/31/98     4/17/1998             5/8/1998     yes
182   AT&T VI                           Croatia (HPT)            IMTS                                         0.37 SDR                        None     1/1/99-12/31/99     4/17/1998             5/8/1998     yes
182   AT&T VI                           Croatia (HPT)            IMTS                                         0.33 SDR                        None     1/1/00-12/31/00     4/17/1998             5/8/1998     yes
182   AT&T VI                           Croatia (HPT)            IMTS                                         0.28 SDR                        None     1/1/01-12/31/02     4/17/1998             5/8/1998     yes
183   AT&T                     Russia (Aerocom Ltd.)             IMTS$0.80 non-imbalance min.   $0.80 non-imbalance min.                      None      4/1/98-9/30/98     4/20/1998            5/11/1998     yes
183   AT&T                     Russia (Aerocom Ltd.)             IMTS    $0.80 imbalance min.       $0.68 imbalance min.                      None      4/1/98-9/30/98     4/20/1998            5/11/1998     yes
183   AT&T Alascom             Russia (Aerocom Ltd.)             IMTS$0.80 non-imbalance min.   $0.80 non-imbalance min.                      None      4/1/98-9/30/98     4/20/1998            5/11/1998     yes
183   AT&T Alascom             Russia (Aerocom Ltd.)             IMTS    $0.80 imbalance min.       $0.68 imbalance min.                      None      4/1/98-9/30/98     4/20/1998            5/11/1998     yes
183   AT&T PR &VI              Russia (Aerocom Ltd.)             IMTS$0.80 non-imbalance min.   $0.80 non-imbalance min.                      None      4/1/98-9/30/98     4/20/1998            5/11/1998     yes
183   AT&T PR &VI              Russia (Aerocom Ltd.)             IMTS    $0.80 imbalance min.       $0.68 imbalance min.                      None      4/1/98-9/30/98     4/20/1998            5/11/1998     yes
184   AT&T                                             IDD,
                 Switzerland (Swisscom), incl. Liechtenstein OPH, I800              0.25 SDR                  0.22 SDR 2.0 SDR Collect/0.045 SDR CD     4/1/98-6/30/98     4/17/1998             5/8/1998     yes
184   AT&T                                             IDD,
                 Switzerland (Swisscom), incl. Liechtenstein OPH, I801                                        0.20 SDR 2.0 SDR Collect/0.040 SDR CD          7/1/1998      4/17/1998             5/8/1998     yes
184   AT&T       Switzerland (Swisscom), incl. Liechtenstein     NRA                0.25 SDR                  0.22 SDR                        None      4/1/98-6/30/98     4/17/1998             5/8/1998     yes
184   AT&T       Switzerland (Swisscom), incl. Liechtenstein     NRA                                          0.20 SDR                        None           7/1/1998      4/17/1998             5/8/1998     yes
184   AT&T       Switzerland (Swisscom), incl. Liechtenstein      SDI               0.25 SDR                  0.22 SDR                        None      4/1/98-6/30/98     4/17/1998             5/8/1998     yes
184   AT&T       Switzerland (Swisscom), incl. Liechtenstein      SDI                                         0.20 SDR                        None           7/1/1998      4/17/1998             5/8/1998     yes
184   AT&T       Switzerland (Swisscom), incl. Liechtenstein    GSDN                0.25 SDR                  0.22 SDR                        None      4/1/98-6/30/98     4/17/1998             5/8/1998     yes
184   AT&T       Switzerland (Swisscom), incl. Liechtenstein    GSDN                                          0.20 SDR                        None           7/1/1998      4/17/1998             5/8/1998     yes
184              S
      AT&T Alascomwitzerland (Swisscom), incl. Liechtenstein     IMTS               0.25 SDR                  0.22 SDR 2.0 SDR Collect/0.045 SDR CD     4/1/98-6/30/98     4/17/1998             5/8/1998     yes
184              S
      AT&T Alascomwitzerland (Swisscom), incl. Liechtenstein     IMTS                                         0.20 SDR 2.0 SDR Collect/0.040 SDR CD          7/1/1998      4/17/1998             5/8/1998     yes
184   AT&T PR    Switzerland (Swisscom), incl. Liechtenstein     IMTS               0.25 SDR                  0.22 SDR 2.0 SDR Collect/0.045 SDR CD     4/1/98-6/30/98     4/17/1998             5/8/1998     yes
184   AT&T PR    Switzerland (Swisscom), incl. Liechtenstein     IMTS                                         0.20 SDR 2.0 SDR Collect/0.040 SDR CD          7/1/1998      4/17/1998             5/8/1998     yes


                                                                                                  Page 17
                                                           ACCOUNTING RATE WAIVERS & MODIFICATIONS-1998


98-W- Carrier                      Administration                 Service          Current A/R                   New A/R                       Surcharge                Effective         Submitted     Approved/Pending     50/50
184       AT&T VI         Switzerland (Swisscom), incl. Liechtenstein    IMTS                  0.25 SDR                     0.22 SDR 2.0 SDR Collect/0.045 SDR CD        4/1/98-6/30/98     4/17/1998             5/8/1998     yes
184       AT&T VI         Switzerland (Swisscom), incl. Liechtenstein    IMTS                                               0.20 SDR 2.0 SDR Collect/0.040 SDR CD             7/1/1998      4/17/1998             5/8/1998     yes
PDR-185   Am. Intl Tel.          Dominican Republic (Turitel)            IMTS                     None           Turitel charges $0.21                         None 12/22/97-12/21/98       4/20/1998          Withdrawn        no
PDR-185   Am. Intl Tel.          Dominican Republic (Turitel)            IMTS                                     AIT Charges $0.055                           None 12/22/97-12/21/98       4/20/1998          Withdrawn        no
PDR-186   Am. Intl Tel.            El Salvador (Salvador Tele)           IMTS                     None    Salvador Tele charges $0.38                          None     1/22/98-1/21/99     4/20/1998            Opposed        no
PDR-186   Am. Intl Tel.            El Salvador (Salvador Tele)           IMTS                                     AIT Charges $0.055                           None     1/22/98-1/21/99     4/20/1998            Opposed        no
187       AT&T                                 Thailand (CAT) IDD, OPH, I800, USA Direct, CD     $1.20                         $1.05                          $1.05           4/1/1998      4/24/1998            5/15/1998     yes
187       AT&T                                 Thailand (CAT)             SDI                    $1.20                         $1.05                           None           4/1/1998      4/24/1998            5/15/1998     yes
187       AT&T Alascom                         Thailand (CAT) IDD, OPH, I800, USA Direct, CD     $1.20                         $1.05                          $1.05           4/1/1998      4/24/1998            5/15/1998     yes
188       AT&T                                Korea (DACOM) IDD, OPH, I800, USA Direct, CD 0.72 SDR                            $0.85                           None     1/1/98-12/31/98     4/24/1998            5/15/1998     yes
188       AT&T                                Korea (DACOM) IDD, OPH, I800, USA Direct, CD                                     $0.71                           None     1/1/99-12/31/99     4/24/1998            5/15/1998     yes
188       AT&T                                Korea (DACOM) IDD, OPH, I800, USA Direct, CD                                     $0.51                           None    1/1/00-12/31/100     4/24/1998            5/15/1998     yes
188       AT&T                                Korea (DACOM) IDD, OPH, I800, USA Direct, CD                                     $0.38                           None     1/1/01-12/31/01     4/24/1998            5/15/1998     yes
188       AT&T                                Korea (DACOM)               SDI                  0.72 SDR                        $0.85                           None     1/1/98-12/31/98     4/24/1998            5/15/1998     yes
188       AT&T                                Korea (DACOM)               SDI                                                  $0.71                           None     1/1/99-12/31/99     4/24/1998            5/15/1998     yes
188       AT&T                                Korea (DACOM)               SDI                                                  $0.51                           None     1/1/00-12/31/00     4/24/1998            5/15/1998     yes
188       AT&T                                Korea (DACOM)               SDI                                                  $0.38                           None     1/1/01-12/31/01     4/24/1998            5/15/1998     yes
188       AT&T                                Korea (DACOM)             GSDN               0.648 SDR                           $0.76                           None     1/1/98-12/31/98     4/24/1998            5/15/1998     yes
188       AT&T                                Korea (DACOM)             GSDN                                                   $0.64                           None     1/1/99-12/31/99     4/24/1998            5/15/1998     yes
188       AT&T                                Korea (DACOM)             GSDN                                                   $0.46                           None     1/1/00-12/31/00     4/24/1998            5/15/1998     yes
188       AT&T                                Korea (DACOM)             GSDN                                                   $0.34                           None     1/1/01-12/31/01     4/24/1998            5/15/1998     yes
188       AT&T Alascom                        Korea (DACOM)              IMTS                  0.97 SDR                     0.85 SDR                           None    7/21/96-12/31/96     4/24/1998            5/15/1998     yes
188       AT&T Alascom                        Korea (DACOM)              IMTS                                               0.72 SDR                           None     1/1/97-12/31/97     4/24/1998            5/15/1998     yes
188       AT&T Alascom                        Korea (DACOM)              IMTS                                                  $0.85                           None     1/1/98-12/31/98     4/24/1998            5/15/1998     yes
188       AT&T Alascom                        Korea (DACOM)              IMTS                                                  $0.71                           None     1/1/99-12/31/99     4/24/1998            5/15/1998     yes
188       AT&T Alascom                        Korea (DACOM)              IMTS                                                  $0.51                           None     1/1/00-12/31/00     4/24/1998            5/15/1998     yes
188       AT&T Alascom                        Korea (DACOM)              IMTS                                                  $0.38                           None     1/1/01-12/31/01     4/24/1998            5/15/1998     yes
189       AT&T                                     Japan (JT)            IMTS                  0.63 SDR                     0.30 SDR                  0.075 SDR CD            4/1/1998      4/24/1998            5/15/1998     yes
189       AT&T                                     Japan (JT)           GSDN                   0.50 SDR                     0.30 SDR                           None           4/1/1998      4/24/1998            5/15/1998     yes
189       AT&T Alascom                             Japan (JT)            IMTS                  0.95 SDR                     0.30 SDR                  0.075 SDR CD            4/1/1998      4/24/1998            5/15/1998     yes
190       AT&T                            New Zealand (TNZI)             IMTS                  0.20 SDR                     0.20 SDR     1.5 SDR Collect/0.05 SDR CD   10/1/97-12/31/97     4/24/1998            5/15/1998     yes
190       AT&T                            New Zealand (TNZI)            GSDN                   0.20 SDR                     0.20 SDR                           None    10/1/97-12/31/97     4/24/1998            5/15/1998     yes
190       AT&T                            New Zealand (TNZI)              SDI                  0.20 SDR                     0.20 SDR                           None    10/1/97-12/31/97     4/24/1998            5/15/1998     yes
190       AT&T Alascom                    New Zealand (TNZI)             IMTS                  0.20 SDR                     0.20 SDR     1.5 SDR Collect/0.05 SDR CD   10/1/97-12/31/97     4/24/1998            5/15/1998     yes
191       AT&T                         Korea (ONSE Telecom) IDD, OPH, I800, CD                 0.72 SDR                        $0.85                           None     1/1/98-12/31/98     4/24/1998            5/15/1998     yes
191       AT&T                         Korea (ONSE Telecom) IDD, OPH, I800, CD                                                 $0.71                           None     1/1/99-12/31/99     4/24/1998            5/15/1998     yes
191       AT&T                         Korea (ONSE Telecom) IDD, OPH, I800, CD                                                 $0.51                           None     1/1/00-12-31/00     4/24/1998            5/15/1998     yes
191       AT&T                         Korea (ONSE Telecom) IDD, OPH, I800, CD                                                 $0.38                           None     1/1/01-12/31/01     4/24/1998            5/15/1998     yes
191       AT&T                         Korea (ONSE Telecom)             GSDN               0.648 SDR                           $0.76                           None     1/1/98-12/31/98     4/24/1998            5/15/1998     yes
191       AT&T                         Korea (ONSE Telecom)             GSDN                                                   $0.64                           None     1/1/99-12/31/99     4/24/1998            5/15/1998     yes
191       AT&T                         Korea (ONSE Telecom)             GSDN                                                   $0.46                           None     1/1/00-12-31/00     4/24/1998            5/15/1998     yes
191       AT&T                         Korea (ONSE Telecom)             GSDN                                                   $0.34                           None     1/1/01-12/31/01     4/24/1998            5/15/1998     yes
191       AT&T Alascom                 Korea (ONSE Telecom)              IMTS                  0.72 SDR                        $0.85                           None     1/1/98-12/31/98     4/24/1998            5/15/1998     yes
191       AT&T Alascom                 Korea (ONSE Telecom)              IMTS                                                  $0.71                           None     1/1/99-12/31/99     4/24/1998            5/15/1998     yes


                                                                                                              Page 18
                                                 ACCOUNTING RATE WAIVERS & MODIFICATIONS-1998


98-W- Carrier            Administration                 Service      Current A/R        New A/R                   Surcharge                 Effective         Submitted     Approved/Pending     50/50
191   AT&T Alascom           Korea (ONSE Telecom)             IMTS                                 $0.51                           None     1/1/00-12-31/00     4/24/1998            5/15/1998     yes
191   AT&T Alascom           Korea (ONSE Telecom)             IMTS                                 $0.38                           None     1/1/01-12/31/01     4/24/1998            5/15/1998     yes
192   AT&T                    Paraguay (ANTELCO)              IMTS            $1.20                $1.10                           None      1/1/98-6/30/98     4/24/1998            5/15/1998     yes
192   AT&T                    Paraguay (ANTELCO)              IMTS                                 $1.00                           None     7/1/98-12/31/98     4/24/1998            5/15/1998     yes
192   AT&T Alascom            Paraguay (ANTELCO)              IMTS            $1.20                $1.10                           None      1/1/98-6/30/98     4/24/1998            5/15/1998     yes
192   AT&T Alascom            Paraguay (ANTELCO)              IMTS                                 $1.00                           None     7/1/98-12/31/98     4/24/1998            5/15/1998     yes
193   AT&T                        Uruguay (ANTEL)             IMTS            $1.10                $1.00                           None      1/1/98-6/30/98     4/24/1998            5/15/1998     yes
193   AT&T                        Uruguay (ANTEL)             IMTS                                 $0.90                           None      7/1/98-9/30/98     4/24/1998            5/15/1998     yes
193   AT&T                        Uruguay (ANTEL)             IMTS                                 $0.86                           None    10/1/98-12/31/98     4/24/1998            5/15/1998     yes
193   AT&T Alascom                Uruguay (ANTEL)             IMTS            $1.10                $1.00                           None      1/1/98-6/30/98     4/24/1998            5/15/1998     yes
193   AT&T Alascom                Uruguay (ANTEL)             IMTS                                 $0.90                           None      7/1/98-9/30/98     4/24/1998            5/15/1998     yes
193   AT&T Alascom                Uruguay (ANTEL)             IMTS                                 $0.86                           None    10/1/98-12/31/98     4/24/1998            5/15/1998     yes
194   MCI                    Philippines (PHILCOM)            IMTS            $1.00                $0.82         $1.50 Collect/$0.205 CD     4/1/97-3/31/98     4/29/1998            5/20/1998     yes
195   MCI                       Philippines (GMCR)            IMTS            $1.00                $0.82         $1.50 Collect/$0.205 CD     4/1/97-3/31/98     4/29/1998            5/20/1998     yes
196   MCI                          Philippines (ICC)          IMTS            $1.00                $0.82         $1.50 Collect/$0.205 CD     4/1/97-3/31/98     4/29/1998            5/20/1998     yes
197   MCI                     Philippines (DIGITEL)           IMTS            $1.00                $0.82         $1.50 Collect/$0.205 CD     4/1/97-3/31/98     4/29/1998            5/20/1998     yes
198   MCI                      Philippines (SMART)            IMTS             None                $0.82         $1.50 Collect/$0.205 CD   12/23/97-3/31/98     4/29/1998            5/20/1998     yes
199   Sprint                      Spain (Telefonica)          ISDN          0.44 SDR             0.35 SDR                          None     7/1/97-12/31/97     4/28/1998            5/19/1998     yes
199   Sprint                      Spain (Telefonica)          ISDN                               0.25 SDR                          None      1/1/98-6/30/98     4/28/1998            5/19/1998     yes
199   Sprint                      Spain (Telefonica)          ISDN                               0.20 SDR                          None     7/1/98-12/31/98     4/28/1998            5/19/1998     yes
200   Sprint                      Spain (Telefonica)          VPN           0.44 SDR             0.35 SDR                          None     7/1/97-12/31/97     4/28/1998            5/19/1998     yes
200   Sprint                      Spain (Telefonica)          VPN                                0.25 SDR                          None      1/1/98-6/30/98     4/28/1998            5/19/1998     yes
200   Sprint                      Spain (Telefonica)          VPN                                0.20 SDR                          None     7/1/98-12/31/98     4/28/1998            5/19/1998     yes
201   Sprint                      Spain (Telefonica)          IMTS          0.44 SDR             0.35 SDR                2.5 SDR Collect    7/1/97-12/31/97      5/7/1998            5/28/1998     yes
201   Sprint                      Spain (Telefonica)          IMTS                               0.25 SDR                2.5 SDR Collect     1/1/98-6/30/98      5/7/1998            5/28/1998     yes
201   Sprint                      Spain (Telefonica)          IMTS                               0.20 SDR 2.5 SDR Collect/0.05 SDR HCD      7/1/98-12/31/98      5/7/1998            5/28/1998     yes
202   Sprint    Switzerland (Swisscom), incl. Liechtenstein   VPN           0.25 SDR             0.22 SDR                          None      4/1/98-6/30/98     4/28/1998            5/19/1998     yes
202   Sprint    Switzerland (Swisscom), incl. Liechtenstein   VPN                                0.20 SDR                          None           7/1/1998      4/28/1998            5/19/1998     yes
203   Sprint    Switzerland (Swisscom), incl. Liechtenstein   IMTS          0.25 SDR             0.22 SDR 2.0 SDR Collect/0.055 SDR HCD      4/1/98-6/30/98     4/28/1998            5/19/1998     yes
203   Sprint    Switzerland (Swisscom), incl. Liechtenstein   IMTS                               0.20 SDR 2.0 SDR Collect/0.05 SDR HCD            7/1/1998      4/28/1998            5/19/1998     yes
204   Sprint    Switzerland (Swisscom), incl. Liechtenstein   ISDN          0.25 SDR             0.22 SDR                          None      4/1/98-6/30/98     4/28/1998            5/19/1998     yes
204   Sprint    Switzerland (Swisscom), incl. Liechtenstein   ISDN                               0.20 SDR                          None           7/1/1998      4/28/1998            5/19/1998     yes
205   Sprint                         Sweden (Telia)           IMTS          0.12 SDR             0.09 SDR               2.00 SDR Collect         10/1/1997      4/28/1998            5/19/1998     yes
206   Sprint                         Sweden (Telia)           VPN           0.12 SDR             0.09 SDR                          None          10/1/1997      4/28/1998            5/19/1998     yes
207   Sprint                 Japan (Japan Telecom)            IMTS          0.63 SDR             0.30 SDR               0.075 SDR HCD        4/1/98-6/30/98     4/28/1998            5/19/1998     yes
207   Sprint                 Japan (Japan Telecom)            IMTS                               0.22 SDR               0.045 SDR HCD             7/1/1998      4/28/1998            5/19/1998     yes
208   Sprint                 China (China Telecom)            IMTS           GFC 3.8              GFC 3.4                GFC 3.4 Collect     1/1/98-6/30/98     4/28/1998            5/19/1998     yes
209   Sprint                   Philippines (SMART)            ISDN            $1.00                $0.82                           None      4/1/97-3/31/98     4/28/1998            5/19/1998     yes
210   Sprint                   Philippines (SMART)            IMTS            $1.00                $0.82        $1.50 Collect/$0.205 HCD     4/1/97-3/31/98     4/28/1998            5/19/1998     yes
211   Sprint                 Turkey (Turk Telecom)            IMTS          0.60 SDR             0.55 SDR               0.55 SDR Collect    1/1/98-12/31/98     4/28/1998            5/19/1998     yes
211   Sprint                 Turkey (Turk Telecom)            IMTS                               0.48 SDR               0.48 SDR Collect    1/1/99-12/31/99     4/28/1998            5/19/1998     yes
211   Sprint                 Turkey (Turk Telecom)            IMTS                               0.40 SDR               0.40 SDR Collect    1/1/00-12/31/00     4/28/1998            5/19/1998     yes
211   Sprint                 Turkey (Turk Telecom)            IMTS                               0.33 SDR               0.33 SDR Collect    1/1/01-12/31/01     4/28/1998            5/19/1998     yes
211   Sprint                 Turkey (Turk Telecom)            IMTS                               0.28 SDR               0.28 SDR Collect          1/1/2002      4/28/1998            5/19/1998     yes


                                                                                       Page 19
                                                  ACCOUNTING RATE WAIVERS & MODIFICATIONS-1998


98-W- Carrier            Administration                  Service     Current A/R        New A/R                   Surcharge                Effective         Submitted     Approved/Pending     50/50
212   Sprint                         Korea (DACOM)            IMTS          0.72 SDR               $0.85                           None    1/1/98-12/31/98     4/28/1998            5/19/1998     yes
212   Sprint                         Korea (DACOM)            IMTS                                 $0.71                           None    1/1/99-12/31/99     4/28/1998            5/19/1998     yes
212   Sprint                         Korea (DACOM)            IMTS                                 $0.51                           None    1/1/00-12/31/00     4/28/1998            5/19/1998     yes
212   Sprint                         Korea (DACOM)            IMTS                                 $0.38                           None    1/1/01-12/31/01     4/28/1998            5/19/1998     yes
213   Sprint                           Croatia (HPT)          IMTS          0.50 SDR             0.40 SDR                 0.1 SDR HCD      1/1/98-12/31/98     4/28/1998            5/19/1998     yes
213   Sprint                           Croatia (HPT)          IMTS                               0.37 SDR               .0925 SDR HCD      1/1/99-12/31/99     4/28/1998            5/19/1998     yes
213   Sprint                           Croatia (HPT)          IMTS                               0.33 SDR               .0825 SDR HCD      1/1/00-12/31/00     4/28/1998            5/19/1998     yes
213   Sprint                           Croatia (HPT)          IMTS                               0.28 SDR                 .07 SDR HCD      1/1/01-12/31/01     4/28/1998            5/19/1998     yes
213   Sprint                           Croatia (HPT)          IMTS                               0.28 SDR                 .07 SDR HCD            1/1/2002      4/28/1998            5/19/1998     yes
214   WorldCom                    Spain (Telefonica)          IMTS          0.44 SDR             0.35 SDR                2.5 SDR Collect   7/1/97-12/31/97     4/30/1998            5/21/1998     yes
214   WorldCom                    Spain (Telefonica)          IMTS                               0.25 SDR                2.5 SDR Collect    1/1/98-6/30/98     4/30/1998            5/21/1998     yes
214   WorldCom                    Spain (Telefonica)          IMTS                               0.20 SDR 2.5 SDR Collect/0.05 SDR HCD     7/1/98-12/31/98     4/30/1998            5/21/1998     yes
215   AT&T                           Cyprus (CYTA)            IMTS          0.95 SDR             0.90 SDR                          None    7/1/96-12/31/96     4/30/1998            5/21/1998     yes
215   AT&T                           Cyprus (CYTA)            IMTS                               0.80 SDR                          None     1/1/97-8/31/97     4/30/1998            5/21/1998     yes
215   AT&T                           Cyprus (CYTA)            IMTS                               0.70 SDR                          None     9/1/97-8/31/98     4/30/1998            5/21/1998     yes
215   AT&T Alascom                   Cyprus (CYTA)            IMTS          1.29 SDR             0.90 SDR                          None    7/1/96-12/31/96     4/30/1998            5/21/1998     yes
215   AT&T Alascom                   Cyprus (CYTA)            IMTS                               0.80 SDR                          None     1/1/97-8/31/97     4/30/1998            5/21/1998     yes
215   AT&T Alascom                   Cyprus (CYTA)            IMTS                               0.70 SDR                          None     9/1/97-8/31/98     4/30/1998            5/21/1998     yes
215   AT&T PR                        Cyprus (CYTA)            IMTS           1.0 SDR             0.90 SDR                          None    7/1/96-12/31/96     4/30/1998            5/21/1998     yes
215   AT&T PR                        Cyprus (CYTA)            IMTS                               0.80 SDR                          None     1/1/97-8/31/97     4/30/1998            5/21/1998     yes
215   AT&T PR                        Cyprus (CYTA)            IMTS                               0.70 SDR                          None     9/1/97-8/31/98     4/30/1998            5/21/1998     yes
215   AT&T VI                        Cyprus (CYTA)            IMTS           1.0 SDR             0.90 SDR                          None    7/1/96-12/31/96     4/30/1998            5/21/1998     yes
215   AT&T VI                        Cyprus (CYTA)            IMTS                               0.80 SDR                          None     1/1/97-8/31/97     4/30/1998            5/21/1998     yes
215   AT&T VI                        Cyprus (CYTA)            IMTS                               0.70 SDR                          None     9/1/97-8/31/98     4/30/1998            5/21/1998     yes
216   AT&T                           Ukraine (UTEL)           IMTS            $1.20                $1.00                           None          7/1/1998       5/1/1998            5/22/1998     yes
216   AT&T Alascom                   Ukraine (UTEL)           IMTS            $1.20                $1.00                           None          7/1/1998       5/1/1998            5/22/1998     yes
217   MCI                        Brazil (EMBRATEL)            IMTS            $0.85                $0.80                           None          4/1/1998       5/1/1998            5/22/1998     yes
217   MCI                        Brazil (EMBRATEL)            IMTS                                 $0.70                           None          7/1/1998       5/1/1998            5/22/1998     yes
217   MCI                        Brazil (EMBRATEL)            IMTS                                 $0.65                           None         10/1/1998       5/1/1998            5/22/1998     yes
217   MCI                        Brazil (EMBRATEL)            ISDN            $0.85                $0.80                           None          4/1/1998       5/1/1998            5/22/1998     yes
217   MCI                        Brazil (EMBRATEL)            ISDN                                 $0.70                           None          7/1/1998       5/1/1998            5/22/1998     yes
217   MCI                        Brazil (EMBRATEL)            ISDN                                 $0.65                           None         10/1/1998       5/1/1998            5/22/1998     yes
217   MCI                        Brazil (EMBRATEL)            VNC             $0.68                $0.64                           None          4/1/1998       5/1/1998            5/22/1998     yes
217   MCI                        Brazil (EMBRATEL)            VNC                                  $0.56                           None          7/1/1998       5/1/1998            5/22/1998     yes
217   MCI                        Brazil (EMBRATEL)            VNC                                  $0.52                           None         10/1/1998       5/1/1998            5/22/1998     yes
218   MCI                     Philippines (ISLACOM)           IMTS            $1.00                $0.82         $1.50 Collect/$0.205 CD    4/1/97-3/31/98      5/1/1998            5/22/1998     yes
219   MCI                             Taiwan (CHT-I)          ISDN            $1.14                $1.00                           None          1/1/1998       5/1/1998            5/22/1998     yes
219   MCI                             Taiwan (CHT-I)          VNC             $1.03                $0.90                           None          1/1/1998       5/1/1998            5/22/1998     yes
220   MCI        Switzerland (Swisscom) incl. Liechtenstein   IMTS          0.25 SDR             0.22 SDR 2.00 SDR Collect/0.055 SDR CD          4/1/1998       5/1/1998            5/22/1998     yes
220   MCI        Switzerland (Swisscom) incl. Liechtenstein   IMTS                               0.20 SDR 2.00 SDR Collect/0.05 SDR CD           7/1/1998       5/1/1998            5/22/1998     yes
220   MCI        Switzerland (Swisscom) incl. Liechtenstein   ISDN          0.25 SDR             0.22 SDR                          None          4/1/1998       5/1/1998            5/22/1998     yes
220   MCI        Switzerland (Swisscom) incl. Liechtenstein   ISDN                               0.20 SDR                          None          7/1/1998       5/1/1998            5/22/1998     yes
220   MCI        Switzerland (Swisscom) incl. Liechtenstein   VNC           0.25 SDR             0.22 SDR                          None          4/1/1998       5/1/1998            5/22/1998     yes
220   MCI        Switzerland (Swisscom) incl. Liechtenstein   VNC                                0.20 SDR                          None          7/1/1998       5/1/1998            5/22/1998     yes


                                                                                       Page 20
                                             ACCOUNTING RATE WAIVERS & MODIFICATIONS-1998


98-W- Carrier        Administration                Service     Current A/R        New A/R                   Surcharge                 Effective         Submitted    Approved/Pending     50/50
221   MCI                 Guatemala (TELGUA)            IMTS            $0.90                $0.87$1.00 Collect/$0.2175 WorldPhone          1/1/1998      5/4/1998            5/25/1998     yes
221   MCI                 Guatemala (TELGUA)            IMTS                                 $0.84 $1.00 Collect/$0.21 WorldPhone           4/1/1998      5/4/1998            5/25/1998     yes
221   MCI                 Guatemala (TELGUA)            IMTS                                 $0.81$1.00 Collect/$0.2025 WorldPhone          7/1/1998      5/4/1998            5/25/1998     yes
221   MCI                 Guatemala (TELGUA)            IMTS                                 $0.77$1.00 Collect/$0.1925 WorldPhone         10/1/1998      5/4/1998            5/25/1998     yes
221   MCI                 Guatemala (TELGUA)            IMTS                                 $0.74 $1.00 Collect/$0.185 WorldPhone          1/1/1999      5/4/1998            5/25/1998     yes
221   MCI                 Guatemala (TELGUA)            IMTS                                 $0.71$1.00 Collect/$0.1775 WorldPhone          4/1/1999      5/4/1998            5/25/1998     yes
221   MCI                 Guatemala (TELGUA)            IMTS                                 $0.68 $1.00 Collect/$0.17 WorldPhone           7/1/1999      5/4/1998            5/25/1998     yes
221   MCI                 Guatemala (TELGUA)            IMTS                                 $0.64 $1.00 Collect/$0.16 WorldPhone          10/1/1999      5/4/1998            5/25/1998     yes
221   MCI                 Guatemala (TELGUA)            IMTS                                 $0.61$1.00 Collect/$0.1525 WorldPhone          1/1/2000      5/4/1998            5/25/1998     yes
221   MCI                 Guatemala (TELGUA)            IMTS                                 $0.58 $1.00 Collect/$0.145 WorldPhone          4/1/2000      5/4/1998            5/25/1998     yes
221   MCI                 Guatemala (TELGUA)            IMTS                                 $0.55$1.00 Collect/$0.1375 WorldPhone          7/1/2000      5/4/1998            5/25/1998     yes
221   MCI                 Guatemala (TELGUA)            IMTS                                 $0.51$1.00 Collect/$0.1275 WorldPhone         10/1/2000      5/4/1998            5/25/1998     yes
221   MCI                 Guatemala (TELGUA)            IMTS                                 $0.38 $1.00 Collect/$0.095 WorldPhone          1/1/2001      5/4/1998            5/25/1998     yes
222   TLD of PR       Peru (Telefonica del Peru)        IMTS            $1.23                $1.20                           None           1/1/1997      5/5/1998            5/26/1998     yes
222   TLD of PR       Peru (Telefonica del Peru)        IMTS                                 $1.13                           None           4/1/1997      5/5/1998            5/26/1998     yes
222   TLD of PR       Peru (Telefonica del Peru)        IMTS                                 $1.08                           None           7/1/1997      5/5/1998            5/26/1998     yes
222   TLD of PR       Peru (Telefonica del Peru)        IMTS                                 $1.06                           None          10/1/1997      5/5/1998            5/26/1998     yes
222   TLD of PR       Peru (Telefonica del Peru)        IMTS                                 $1.00                           None          12/1/1997      5/5/1998            5/26/1998     yes
222   TLD of PR       Peru (Telefonica del Peru)        IMTS                                 $0.95                           None           4/1/1998      5/5/1998            5/26/1998     yes
222   TLD of PR       Peru (Telefonica del Peru)        IMTS                                 $0.85                           None           7/1/1998      5/5/1998            5/26/1998     yes
222   TLD of PR       Peru (Telefonica del Peru)        IMTS                                 $0.70                           None          10/1/1998      5/5/1998            5/26/1998     yes
223   TLD of PR             Argentina (Telintar)        IMTS            $1.35                $1.12                           None           1/1/1997      5/5/1998            5/26/1998     yes
223   TLD of PR             Argentina (Telintar)        IMTS                                 $0.92                           None           2/1/1997      5/5/1998            5/26/1998     yes
223   TLD of PR             Argentina (Telintar)        IMTS                                 $0.85                           None          10/1/1997      5/5/1998            5/26/1998     yes
224   TLD of PR              Chile (CTC Mundo)          IMTS            $1.10                $1.00                           None      1/1/97-6/30/97     5/5/1998            5/26/1998     yes
224   TLD of PR              Chile (CTC Mundo)          IMTS                                 $0.95                           None      7/1/97-9/30/97     5/5/1998            5/26/1998     yes
224   TLD of PR              Chile (CTC Mundo)          IMTS                                 $0.90                           None     10/1/97-1/31/98     5/5/1998            5/26/1998     yes
224   TLD of PR              Chile (CTC Mundo)          IMTS                                 $0.76                           None      2/1/98-6/30/98     5/5/1998            5/26/1998     yes
224   TLD of PR              Chile (CTC Mundo)          IMTS                                 $0.75                           None     7/1/98-12/31/98     5/5/1998            5/26/1998     yes
225   TLD of PR              Spain (Telefonica)         IMTS          0.44 SDR             0.35 SDR                2.5 SDR Collect          7/1/1997      5/5/1998            5/26/1998     yes
225   TLD of PR              Spain (Telefonica)         IMTS                               0.25 SDR                2.5 SDR Collect          1/1/1998      5/5/1998            5/26/1998     yes
225   TLD of PR              Spain (Telefonica)         IMTS                               0.20 SDR 2.5 SDR Collect\0.05 SDR HCD      7/1/98-12/31/98     5/5/1998            5/26/1998     yes
226   TLD of PR      Panama (Cable & Wireless)          IMTS            $1.90                $1.50                           None      4/1/98-6/30/98     5/5/1998          Suspended       yes
226   TLD of PR      Panama (Cable & Wireless)          IMTS                                 $1.20                           None      7/1/98-9/30/98     5/5/1998          Suspended       yes
226   TLD of PR      Panama (Cable & Wireless)          IMTS                                 $1.00                           None    10/1/98-12/31/98     5/5/1998          Suspended       yes
226   TLD of PR      Panama (Cable & Wireless)          IMTS                                 $0.95                           None      1/1/99-3/31/99     5/5/1998          Suspended       yes
227   TLD of PR                Brazil (Embratel)        IMTS            $0.98                $0.85                           None           1/1/1998      5/5/1998          Suspended       yes
228   MCI         Czech Republic (SPT Telecom)          IMTS          0.45 SDR             0.40 SDR               0.40 SDR Collect          7/1/1998      5/5/1998            5/26/1998     yes
229   MCI               Russia (ROSTELECOM)             IMTS            $1.60                $1.40                           None           1/1/1998      5/6/1998            5/27/1998     yes
229   MCI               Russia (ROSTELECOM)             IMTS                                 $1.30                           None           7/1/1998      5/6/1998            5/27/1998     yes
230   Facilicom        United Kingdom (FCI UK)          IMTS          0.15 SDR              0.1 SDR                          None           2/4/1998      5/6/1998            5/27/1998     yes
231   AT&T                      Bolivia (ENTEL)         IMTS            $1.10                $1.05                           None      1/1/98-3/31/98     5/8/1998            5/29/1998     yes
231   AT&T                      Bolivia (ENTEL)         IMTS                                 $1.00                           None      4/1/98-6/30/98     5/8/1998            5/29/1998     yes
231   AT&T                      Bolivia (ENTEL)         IMTS                                 $0.96                           None      7/1/98-9/30/98     5/8/1998            5/29/1998     yes


                                                                                 Page 21
                                                      ACCOUNTING RATE WAIVERS & MODIFICATIONS-1998


98-W- Carrier                 Administration                Service          Current A/R        New A/R                    Surcharge                Effective         Submitted     Approved/Pending     50/50
231       AT&T                           Bolivia (ENTEL)           IMTS                                     $0.92                          None    10/1/98-12/31/98      5/8/1998            5/29/1998     yes
231       AT&T Alascom                   Bolivia (ENTEL)           IMTS               $1.10                 $1.05                          None      1/1/98-3/31/98      5/8/1998            5/29/1998     yes
231       AT&T Alascom                   Bolivia (ENTEL)           IMTS                                     $1.00                          None      4/1/98-6/30/98      5/8/1998            5/29/1998     yes
231       AT&T Alascom                   Bolivia (ENTEL)           IMTS                                     $0.96                          None      7/1/98-9/30/98      5/8/1998            5/29/1998     yes
231       AT&T Alascom                   Bolivia (ENTEL)           IMTS                                     $0.92                          None    10/1/98-12/31/98      5/8/1998            5/29/1998     yes
232       AT&T                                Japan (JT) IDD,OPH,I800,CD            0.30 SDR                $0.30                     $0.075 CD           7/1/1998       5/8/1998            5/29/1998     yes
232       AT&T                                Japan (JT)          GSDN              0.30 SDR                $0.30                          None           7/1/1998       5/8/1998            5/29/1998     yes
232       AT&T Alascom                        Japan (JT)           IMTS             0.30 SDR                $0.30                     $0.075 CD           7/1/1998       5/8/1998            5/29/1998     yes
PDR-233   Pacific Gateway Exchange                Japan                                                                                                                    5/8/98            Opposed
234       MCI                            Bolivia (ENTEL)           IMTS               $1.10                 $1.05                          None           1/1/1998      5/12/1998             6/2/1998     yes
234       MCI                            Bolivia (ENTEL)           IMTS                                     $1.00                          None           4/1/1998      5/12/1998             6/2/1998     yes
234       MCI                            Bolivia (ENTEL)           IMTS                                     $0.96                          None           7/1/1998      5/12/1998             6/2/1998     yes
234       MCI                            Bolivia (ENTEL)           IMTS                                       0.92                         None          10/1/1998      5/12/1998             6/2/1998     yes
235       MCI                                Japan (IDC)           IMTS             0.63 SDR              0.30 SDR         0.075 SDR WorldPhone           4/1/1998      5/12/1998             6/2/1998     yes
235       MCI                                Japan (IDC)           ISDN             0.63 SDR              0.30 SDR                         None           4/1/1998      5/12/1998             6/2/1998     yes
235       MCI                                Japan (IDC)            VNC             0.50 SDR              0.30 SDR                         None           4/1/1998      5/12/1998             6/2/1998     yes
236       MCI                            Finland (Finnet)          IMTS             0.25 SDR             0.226 SDR                         None           6/1/1998      5/12/1998             6/2/1998     yes
237       MCI                             Ukraine (UTEL)           IMTS               $1.20                 $1.00                          None           7/1/1998      5/12/1998             6/2/1998     yes
238       MCI                             Malawi (MPTC)            IMTS               $1.00                 $0.90                          None           1/1/1998      5/12/1998             6/2/1998     yes
239       MCI                        Paraguay (ANTELCO)            IMTS               $1.20                 $1.10                          None           1/1/1998      5/12/1998             6/2/1998     yes
239       MCI                        Paraguay (ANTELCO)            IMTS                                     $1.00                          None           7/1/1998      5/12/1998             6/2/1998     yes
240       MCI                                 Japan (JT)           IMTS             0.63 SDR              0.30 SDR         0.075 SDR WorldPhone           4/1/1998      5/12/1998             6/2/1998     yes
240       MCI                                 Japan (JT)           ISDN             0.63 SDR              0.30 SDR                         None           4/1/1998      5/12/1998             6/2/1998     yes
240       MCI                                 Japan (JT)            VNC             0.50 SDR              0.30 SDR                         None           4/1/1998      5/12/1998             6/2/1998     yes
241       MCI                               Japan (KDD)            IMTS             0.63 SDR              0.30 SDR         0.075 SDR WorldPhone           4/1/1998      5/12/1998             6/2/1998     yes
241       MCI                               Japan (KDD)            ISDN             0.63 SDR              0.30 SDR                         None           4/1/1998      5/12/1998             6/2/1998     yes
241       MCI                               Japan (KDD)             VNC             0.50 SDR              0.30 SDR                         None           4/1/1998      5/12/1998             6/2/1998     yes
242       MCI                           Uruguay (ANTEL)            IMTS               $1.10                 $1.00                          None           1/1/1998      5/13/1998             6/3/1998     yes
242       MCI                           Uruguay (ANTEL)            IMTS                                     $0.90                          None              7/1/98     5/13/1998             6/3/1998     yes
242       MCI                           Uruguay (ANTEL)            IMTS                                     $0.86                          None          10/1/1998      5/13/1998             6/3/1998     yes
243       AT&T                         Spain (Telefonica) IDD,OPH,I800, CD          0.44 SDR              0.35 SDR 2.5 SDR Collect/0.0875 SDR CD    7/1/97-12/31/97     5/13/1998             6/3/1998     yes
243       AT&T                         Spain (Telefonica) IDD,OPH,I800, CD                                0.25 SDR 2.5 SDR Collect/0.0625 SDR CD     1/1/98-6/30/98     5/13/1998             6/3/1998     yes
243       AT&T                         Spain (Telefonica) IDD,OPH,I800, CD                                0.20 SDR   2.5 SDR Collect/0.04 SDR CD    7/1/98-12/31/98     5/13/1998             6/3/1998     yes
243       AT&T                         Spain (Telefonica)           SDI             0.44 SDR              0.35 SDR                         None     7/1/97-12/31/97     5/13/1998             6/3/1998     yes
243       AT&T                         Spain (Telefonica)           SDI                                   0.25 SDR                         None      1/1/98-6/30/98     5/13/1998             6/3/1998     yes
243       AT&T                         Spain (Telefonica)           SDI                                   0.20 SDR                         None     7/1/98-12/31/98     5/13/1998             6/3/1998     yes
243       AT&T                         Spain (Telefonica)         GSDN              0.44 SDR              0.35 SDR                         None     7/1/97-12/31/97     5/13/1998             6/3/1998     yes
243       AT&T                         Spain (Telefonica)         GSDN                                    0.25 SDR                         None      1/1/98-6/30/98     5/13/1998             6/3/1998     yes
243       AT&T                         Spain (Telefonica)         GSDN                                    0.20 SDR                         None     7/1/98-12/31/98     5/13/1998             6/3/1998     yes
244       AT&T                        Lithuania (Omnitel)          IMTS               $0.90                 $0.50                          None      1/1/98-6/30/98     5/13/1998             6/3/1998     yes
244       AT&T                        Lithuania (Omnitel)          IMTS                                     $0.45                          None     7/1/98-12/31/98     5/13/1998             6/3/1998     yes
244       AT&T                        Lithuania (Omnitel)          IMTS                                     $0.40                          None      1/1/99-6/30/99     5/13/1998             6/3/1998     yes
244       AT&T                        Lithuania (Omnitel)          IMTS                                     $0.35                          None     7/1/99-12/31/99     5/13/1998             6/3/1998     yes
244       AT&T                        Lithuania (Omnitel)          IMTS                                     $0.30                          None      1/1/00-6/30/00     5/13/1998             6/3/1998     yes


                                                                                               Page 22
                                                ACCOUNTING RATE WAIVERS & MODIFICATIONS-1998


98-W- Carrier            Administration               Service      Current A/R        New A/R               Surcharge                 Effective         Submitted     Approved/Pending     50/50
244       AT&T                 Lithuania (Omnitel)         IMTS                                  $0.25                       None     7/1/00-12/31/00     5/13/1998             6/3/1998     yes
244       AT&T                 Lithuania (Omnitel)         IMTS                                  $0.20                       None     1/1/01-12/31/03     5/13/1998             6/3/1998     yes
244       AT&T Alascom         Lithuania (Omnitel)         IMTS             $0.90                $0.50                       None      1/1/98-6/30/98     5/13/1998             6/3/1998     yes
244       AT&T Alascom         Lithuania (Omnitel)         IMTS                                  $0.45                       None     7/1/98-12/31/98     5/13/1998             6/3/1998     yes
244       AT&T Alascom         Lithuania (Omnitel)         IMTS                                  $0.40                       None      1/1/99-6/30/99     5/13/1998             6/3/1998     yes
244       AT&T Alascom         Lithuania (Omnitel)         IMTS                                  $0.35                       None     7/1/99-12/31/99     5/13/1998             6/3/1998     yes
244       AT&T Alascom         Lithuania (Omnitel)         IMTS                                  $0.30                       None      1/1/00-6/30/00     5/13/1998             6/3/1998     yes
244       AT&T Alascom         Lithuania (Omnitel)         IMTS                                  $0.25                       None     7/1/00-12/31/00     5/13/1998             6/3/1998     yes
244       AT&T Alascom         Lithuania (Omnitel)         IMTS                                  $0.20                       None     1/1/01-12/31/03     5/13/1998             6/3/1998     yes
244       AT&T PR              Lithuania (Omnitel)         IMTS             $0.90                $0.50                       None      1/1/98-6/30/98     5/13/1998             6/3/1998     yes
244       AT&T PR              Lithuania (Omnitel)         IMTS                                  $0.45                       None     7/1/98-12/31/98     5/13/1998             6/3/1998     yes
244       AT&T PR              Lithuania (Omnitel)         IMTS                                  $0.40                       None      1/1/99-6/30/99     5/13/1998             6/3/1998     yes
244       AT&T PR              Lithuania (Omnitel)         IMTS                                  $0.35                       None     7/1/99-12/31/99     5/13/1998             6/3/1998     yes
244       AT&T PR              Lithuania (Omnitel)         IMTS                                  $0.30                       None      1/1/00-6/30/00     5/13/1998             6/3/1998     yes
244       AT&T PR              Lithuania (Omnitel)         IMTS                                  $0.25                       None     7/1/00-12/31/00     5/13/1998             6/3/1998     yes
244       AT&T PR              Lithuania (Omnitel)         IMTS                                  $0.20                       None     1/1/01-12/31/03     5/13/1998             6/3/1998     yes
244       AT&T VI              Lithuania (Omnitel)         IMTS             $0.90                $0.50                       None      1/1/98-6/30/98     5/13/1998             6/3/1998     yes
244       AT&T VI              Lithuania (Omnitel)         IMTS                                  $0.45                       None     7/1/98-12/31/98     5/13/1998             6/3/1998     yes
244       AT&T VI              Lithuania (Omnitel)         IMTS                                  $0.40                       None      1/1/99-6/30/99     5/13/1998             6/3/1998     yes
244       AT&T VI              Lithuania (Omnitel)         IMTS                                  $0.35                       None     7/1/99-12/31/99     5/13/1998             6/3/1998     yes
244       AT&T VI              Lithuania (Omnitel)         IMTS                                  $0.30                       None      1/1/00-6/30/00     5/13/1998             6/3/1998     yes
244       AT&T VI              Lithuania (Omnitel)         IMTS                                  $0.25                       None     7/1/00-12/31/00     5/13/1998             6/3/1998     yes
244       AT&T VI              Lithuania (Omnitel)         IMTS                                  $0.20                       None     1/1/01-12/31/03     5/13/1998             6/3/1998     yes
PDR-245   Sprint         Peru (Telefonica del Peru)    IMTS, HCD            $0.70                $0.70                       None      1/1/99-6/30/99     5/14/1998          Withdrawn       yes
PDR-245   Sprint         Peru (Telefonica del Peru)    IMTS, HCD                                 $0.66                       None     7/1/99-12/31/99     5/14/1998          Withdrawn       yes
PDR-245   Sprint         Peru (Telefonica del Peru)    IMTS, HCD                                 $0.62                       None      1/1/00-3/31/00     5/14/1998          Withdrawn       yes
PDR-245   Sprint         Peru (Telefonica del Peru)    IMTS, HCD                                 $0.58                       None      4/1/00-6/30/00     5/14/1998          Withdrawn       yes
PDR-245   Sprint         Peru (Telefonica del Peru)    IMTS, HCD                                 $0.54                       None      7/1/00-9/30/00     5/14/1998          Withdrawn       yes
PDR-245   Sprint         Peru (Telefonica del Peru)    IMTS, HCD                                 $0.50                       None    10/1/00-12/31/00     5/14/1998          Withdrawn       yes
PDR-245   Sprint         Peru (Telefonica del Peru)    IMTS, HCD                                 $0.45                       None      1/1/01-3/31/01     5/14/1998          Withdrawn       yes
PDR-245   Sprint         Peru (Telefonica del Peru)    IMTS, HCD                                 $0.42                       None      4/1/01-6/30/01     5/14/1998          Withdrawn       yes
PDR-245   Sprint         Peru (Telefonica del Peru)    IMTS, HCD                                 $0.38                       None           7/1/2001      5/14/1998          Withdrawn       yes
246       Sprint                 Bahrain (Batelco)     IMTS, HCD            $1.60                $1.44                       None           1/1/1998      5/14/1998             6/4/1998     yes
247       Sprint                    Bolivia (Entel)        IMTS             $1.10                $1.05                       None      1/1/98-3/31/98     5/14/1998             6/4/1998     yes
247       Sprint                    Bolivia (Entel)        IMTS                                  $1.00                       None      4/1/98-6/30/98     5/14/1998             6/4/1998     yes
247       Sprint                    Bolivia (Entel)        IMTS                                  $0.96                       None      7/1/98-9/30/98     5/14/1998             6/4/1998     yes
247       Sprint                    Bolivia (Entel)        IMTS                                  $0.92                       None    10/1/98-12/31/98     5/14/1998             6/4/1998     yes
248       Sprint                    Thailand (CAT)         IMTS             $1.50                $1.40               $1.40 Collect    6/1/97-10/31/97     5/14/1998             6/4/1998     yes
248       Sprint                    Thailand (CAT)         IMTS                                  $1.20               $1.20 Collect         11/1/1997      5/14/1998             6/4/1998     yes
249       Sprint                     Ukraine (Utel)        IMTS             $1.20                $1.00                       None           7/1/1998      5/14/1998          Withdrawn       yes
250       WorldCom          Japan (Japan Telecom)          IMTS           0.63 SDR             0.30 SDR           0.075 SDR HCD             4/1/1998      5/15/1998             6/5/1998     yes
251       WorldCom                     Japan (IDC)         IMTS           0.63 SDR             0.30 SDR           0.075 SDR HCD             4/1/1998      5/15/1998             6/5/1998     yes
252       WorldCom                    Japan (KDD)          IMTS           0.63 SDR             0.30 SDR           0.075 SDR HCD             4/1/1998      5/15/1998             6/5/1998     yes
253       WorldCom             Guatemala (Telgua)          IMTS             $0.90                $0.87    $1.00 Collect/$0.2175 CD          1/1/1998      6/19/1998            7/10/1998     yes


                                                                                     Page 23
                                             ACCOUNTING RATE WAIVERS & MODIFICATIONS-1998


98-W- Carrier          Administration              Service          Current A/R        New A/R                    Surcharge                  Effective         Submitted     Approved/Pending     50/50
253   WorldCom               Guatemala (Telgua)           IMTS                                     $0.84           $1.00 Collect/$0.21 CD          4/1/1998      6/19/1998            7/10/1998     yes
253   WorldCom               Guatemala (Telgua)           IMTS                                     $0.81        $1.00 Collect/$0.2025 CD           7/1/1998      6/19/1998            7/10/1998     yes
253   WorldCom               Guatemala (Telgua)           IMTS                                     $0.77        $1.00 Collect/$0.1925 CD          10/1/1998      6/19/1998            7/10/1998     yes
253   WorldCom               Guatemala (Telgua)           IMTS                                     $0.74         $1.00 Collect/$0.185 CD           1/1/1999      6/19/1998            7/10/1998     yes
253   WorldCom               Guatemala (Telgua)           IMTS                                     $0.71        $1.00 Collect/$0.1775 CD           4/1/1999      6/19/1998            7/10/1998     yes
253   WorldCom               Guatemala (Telgua)           IMTS                                     $0.68           $1.00 Collect/$0.17 CD          7/1/1999      6/19/1998            7/10/1998     yes
253   WorldCom               Guatemala (Telgua)           IMTS                                     $0.64           $1.00 Collect/$0.16 CD         10/1/1999      6/19/1998            7/10/1998     yes
253   WorldCom               Guatemala (Telgua)           IMTS                                     $0.61        $1.00 Collect/$0.1525 CD           1/1/2000      6/19/1998            7/10/1998     yes
253   WorldCom               Guatemala (Telgua)           IMTS                                     $0.58         $1.00 Collect/$0.145 CD           4/1/2000      6/19/1998            7/10/1998     yes
253   WorldCom               Guatemala (Telgua)           IMTS                                     $0.55        $1.00 Collect/$0.1375 CD           7/1/2000      6/19/1998            7/10/1998     yes
253   WorldCom               Guatemala (Telgua)           IMTS                                     $0.51        $1.00 Collect/$0.1275 CD          10/1/2000      6/19/1998            7/10/1998     yes
253   WorldCom               Guatemala (Telgua)           IMTS                                     $0.38         $1.00 Collect/$0.095 CD           1/1/2001      6/19/1998            7/10/1998     yes
254   AT&T                       Sweden (Tele 2) IDD,OPH,I800, CD          0.12 SDR              0.08 SDR                2.0 SDR Collect          10/1/1997      5/18/1998             6/8/1998     yes
254   AT&T                       Sweden (Tele 2)         GSDN              0.35 SDR              0.12 SDR                           None          10/1/1997      5/18/1998             6/8/1998     yes
254   AT&T Alascom               Sweden (Tele 2)          IMTS             0.90 SDR              0.08 SDR                2.0 SDR Collect          10/1/1997      5/18/1998             6/8/1998     yes
254   AT&T PR                    Sweden (Tele 2)          IMTS                None               0.08 SDR                2.0 SDR Collect          10/1/1997      5/18/1998             6/8/1998     yes
254   AT&T VI                    Sweden (Tele 2)          IMTS                None               0.08 SDR                2.0 SDR Collect          10/1/1997      5/18/1998             6/8/1998     yes
255   AT&T                         Tonga (C&W)            IMTS               $2.00                 $2.00                    $2.00 Collect     1/1/98-3/31/98     5/18/1998             6/8/1998     yes
255   AT&T                         Tonga (C&W)            IMTS                                     $1.82                    $1.82 Collect     4/1/98-3/31/99     5/18/1998             6/8/1998     yes
255   AT&T Alascom                 Tonga (C&W)            IMTS               $2.52                 $2.00                    $2.00 Collect     1/1/98-3/31/98     5/18/1998             6/8/1998     yes
255   AT&T Alascom                 Tonga (C&W)            IMTS                                     $1.82                    $1.82 Collect     4/1/98-3/31/99     5/18/1998             6/8/1998     yes
256   AT&T                  Philippines (SMART)           IMTS                None                 $1.00                            None      1/1/97-3/31/97     5/15/1998             6/5/1998     yes
257   AT&T                          Brunei (JTB)          IMTS             0.70 SDR              0.60 SDR                           None     1/1/98-12/31/98     5/19/1998             6/9/1998     yes
257   AT&T Alascom                  Brunei (JTB)          IMTS             0.70 SDR              0.60 SDR                           None     1/1/98-12/31/98     5/19/1998             6/9/1998     yes
258   PGE            Germany (Deutsche Telekom)           IMTS             0.16 SDR              0.15 SDR                           None           4/1/1997      5/28/1998            6/18/1998     yes
259   MCI                        Thailand (CAT)      IMTS, ISDS              $1.20                 $1.05               $1.05 Collect Calls         4/1/1998      5/20/1998            6/10/1998     yes
260   MCI                          Uganda (UTL)           IMTS               $1.00                 $0.90                            None           5/1/1998      5/20/1998            6/10/1998     yes
261   MCI                    Nicaragua (ENITEL)           IMTS               $1.15                 $1.10                            None           1/1/1997      5/21/1998          Withdrawn       yes
261   MCI                    Nicaragua (ENITEL)           IMTS                                     $1.00               $1.00 Collect Calls         6/1/1997      5/21/1998          Withdrawn       yes
261   MCI                    Nicaragua (ENITEL)           IMTS                                     $0.86               $1.00 Collect Calls         1/1/1998      5/21/1998          Withdrawn       yes
262   MCI                          Tonga (C&W)            IMTS               $2.00                 $1.82               $2.00 Collect Calls         4/1/1998      5/18/1998            6/11/1998     yes
263   MCI                Belarus (BELTELECOM)             IMTS               $1.00                 $0.90                            None           1/1/1998      5/21/1998            6/11/1998     yes
263   MCI                Belarus (BELTELECOM)             IMTS                                     $0.85                            None      7/1/98-6/30/99     5/21/1998            6/11/1998     yes
264   AT&T                     Bosnia (PTT B&H)           IMTS              0.4 SDR             0.354 SDR                           None     1/1/98-12/31/98     5/21/1998            6/11/1998     yes
264   AT&T Alasc               Bosnia (PTT B&H)           IMTS              0.4 SDR             0.354 SDR                           None     1/1/98-12/31/98     5/21/1998            6/11/1998     yes
264   AT&T/PR                  Bosnia (PTT B&H)           IMTS              0.4 SDR             0.354 SDR                           None     1/1/98-12/31/98     5/21/1998            6/11/1998     yes
264   AT&T/VI                  Bosnia (PTT B&H)           IMTS              0.4 SDR             0.354 SDR                           None     1/1/98-12/31/98     5/21/1998            6/11/1998     yes
265   AT&T                          Oman (GTO)            IMTS              5.07 GF                $1.50                            None           4/1/1998      5/21/1998            6/11/1998     yes
265   AT&T Alascom                  Oman (GTO)            IMTS              2.79 GF                $1.50                            None           4/1/1998      5/21/1998            6/11/1998     yes
266   AT&T           Germany (Deutsche Telekom)           IMTS             0.15 SDR              0.15 SDR   3.0 SDR Coll., 0.0375 SDR CD      1/1/98-4/30/98     5/21/1998            6/11/1998     yes
266   AT&T           Germany (Deutsche Telekom)           ISDS             0.15 SDR              0.15 SDR                           None      1/1/98-4/30/98     5/21/1998            6/11/1998     yes
266   AT&T           Germany (Deutsche Telekom)          GSDN              0.15 SDR              0.15 SDR                           None      1/1/98-4/30/98     5/12/1998            6/11/1998     yes
266   AT&T Alasc     Germany (Deutsche Telekom)           IMTS             0.15 SDR              0.15 SDR   3.0 SDR Coll., 0.0375 SDR CD      1/1/98-4/30/98     5/21/1998            6/11/1998     yes
267   WorldCom                        Japan (JT)          IMTS              0.3 SDR                $0.30                         7.5¢ CD           7/1/1998      5/26/1998            6/16/1998     yes


                                                                                      Page 24
                                                        ACCOUNTING RATE WAIVERS & MODIFICATIONS-1998


98-W- Carrier                  Administration                 Service       Current A/R                   New A/R                      Surcharge                 Effective        Submitted     Approved/Pending     50/50
268       PGE                      United Kingdom (C&W)            IMTS   0.3 SDR<180 mill. min.        0.4 SDR<200 mill. min.                          None     4/1/97-3/31/98     5/22/1998            6/12/1998     yes
268       PGE                      United Kingdom (C&W)            IMTS 0.13 SDR>180 mill. min.         0.1SDR>200 mill. min.                           None     4/1/97-3/31/98     5/22/1998            6/12/1998     yes
269       PGE                  Netherlands (PTT Telecom)           IMTS               0.18 SDR                      0.16 SDR                            None          1/1/1998      5/22/1998            6/12/1998     yes
269       PGE                  Netherlands (PTT Telecom)           IMTS                                             0.14 SDR                            None          7/1/1998      5/22/1998            6/12/1998     yes
270       Sprint           Singapore (Singapore Telecom)           IMTS               0.62 SDR                      0.58 SDR                   0.145 SDR CD          10/1/1997      5/22/1998            6/12/1998     yes
270       Sprint           Singapore (Singapore Telecom)           IMTS                                             0.54 SDR                   0.135 SDR CD           4/1/1998      5/22/1998            6/12/1998     yes
270       Sprint           Singapore (Singapore Telecom)           IMTS                                              0.5 SDR                   0.125 SDR CD          10/1/1998      5/22/1998            6/12/1998     yes
271       Sprint           Singapore (Singapore Telecom)           ISDS               0.62 SDR                      0.58 SDR                            None         10/1/1997      5/22/1998            6/12/1998     yes
271       Sprint           Singapore (Singapore Telecom)           ISDS                                             0.54 SDR                            None          4/1/1998      5/22/1998            6/12/1998     yes
271       Sprint           Singapore (Singapore Telecom)           ISDS                                              0.5 SDR                            None         10/1/1998      5/22/1998            6/12/1998     yes
272       Sprint                       Philippines (Globe)         IMTS                                                $0.82     $0.205 CD, $1.50 Collect Call   4/1/97-3/31/98     5/22/1998            6/12/1998     yes
273       Sprint                       Philippines (Globe)         ISDS                                                $0.82                            None     4/1/97-3/31/98     5/22/1998            6/12/1998     yes
PDR-274   Sprint                        Australia (Telstra)        IMTS              0.308 SDR     Equal or less than 0.22 SDR                          None     7/1/97-6/30/98     5/26/1998            Opposed
275       AT&T                               Japan (KDD)           IMTS               0.30 SDR                      0.21 SDR                  0.0525 SDR CD           8/1/1998      5/27/1998            6/17/1998     yes
275       AT&T                               Japan (KDD)          GSDN                0.30 SDR                      0.21 SDR                            None          8/1/1998      5/27/1998            6/17/1998     yes
275       AT&T Alascom                       Japan (KDD)           IMTS               0.30 SDR                      0.21 SDR                  0.0525 SDR CD           8/1/1998      5/27/1998            6/17/1998     yes
275       AT&T PR                            Japan (KDD)           IMTS               0.30 SDR                      0.21 SDR                  0.0525 SDR CD           8/1/1998      5/27/1998            6/17/1998     yes
275       AT&T VI                            Japan (KDD)           IMTS               0.30 SDR                      0.21 SDR                  0.0525 SDR CD           8/1/1998      5/27/1998            6/17/1998     yes
276       MCI                               Algeria (MPT)          IMTS                  $1.20                         $0.90                            None          7/1/1998      5/27/1998            6/17/1998     yes
277       MCI                         Bahrain (BATELCO)            IMTS                  $1.60                         $1.44                            None          1/1/1998      5/27/1998            6/17/1998     yes
278       MCI                         Norway (TELENOR)             IMTS               0.16 SDR                      0.12 SDR                 2.00 SDR Collect         6/1/1998      5/27/1998            6/17/1998     yes
279       MCI                               Korea (ONSE)           IMTS               0.72 SDR                         $0.85                            None          1/1/1998      5/27/1998            6/17/1998     yes
279       MCI                               Korea (ONSE)           IMTS                                                $0.71                            None          1/1/1999      5/27/1998            6/17/1998     yes
279       MCI                               Korea (ONSE)           IMTS                                                $0.51                            None          1/1/2000      5/27/1998            6/17/1998     yes
279       MCI                               Korea (ONSE)           IMTS                                                $0.38                            None          1/1/2001      5/27/1998            6/17/1998     yes
280       MCI            Slovak Republic (Slovak Telecom)          IMTS               0.50 SDR                      0.42 SDR                            None          8/1/1998      5/27/1998            6/17/1998     yes
281       MCI                                  Japan (JT)          IMTS               0.30 SDR                         $0.30              $0.075 WorldPhone           7/1/1998      5/27/1998            6/17/1998     yes
281       MCI                                  Japan (JT)          ISDN               0.30 SDR                         $0.30                            None          7/1/1998      5/27/1998            6/17/1998     yes
281       MCI                                  Japan (JT)          VNC                0.30 SDR                         $0.30                            None          7/1/1998      5/27/1998            6/17/1998     yes
282       PGE                           Spain (Telefonica)         IMTS          0.80 SDR (Full)                    0.44 SDR                            None          7/1/1996       6/2/1998            6/23/1998     yes
282       PGE                           Spain (Telefonica)         IMTS     0.50 SDR (Reduced)                      0.35 SDR                            None          7/1/1997       6/2/1998            6/23/1998     yes
282       PGE                           Spain (Telefonica)         IMTS                                             0.25 SDR                            None          1/1/1998       6/2/1998            6/23/1998     yes
282       PGE                           Spain (Telefonica)         IMTS                                             0.20 SDR                            None          7/1/1998       6/2/1998            6/23/1998     yes
283       PGE                     Switzerland (Swisscom)           IMTS               0.25 SDR                      0.22 SDR                            None          4/1/1998       6/2/1998            6/23/1998     yes
283       PGE                     Switzerland (Swisscom)           IMTS                                             0.20 SDR                            None          7/1/1998       6/2/1998            6/23/1998     yes
284       WorldCom                       Norway (Telenor)          IMTS               0.16 SDR                      0.12 SDR                 2.00 SDR Collect         6/1/1998       6/3/1998            6/24/1998     yes
285       AIT                 Dominican Republic (Turitel)         IMTS                   None                         $0.42                            None          6/4/1998       6/3/1998            6/24/1998     yes
286       WorldCom                        Finland (Finnet)         IMTS               0.25 SDR                     0.226 SDR                            None          6/1/1998       6/8/1998            6/29/1998     yes
287       WorldCom                     Portugal (Marconi)          IMTS               0.35 SDR                      0.28 SDR                            None       6/10/98 only      6/8/1998            6/29/1998     yes
288       Sprint                     Philippines (Philcom)         ISDN                  $1.20                         $1.00                            None     4/1/96-3/31/97      6/8/1998            6/29/1998     yes
288       Sprint                     Philippines (Philcom)         ISDN                                                $0.82                            None     4/1/97-3/31/98      6/8/1998            6/29/1998     yes
289       Sprint                     Philippines (Philcom)         IMTS                  $1.20                         $1.00         $1.50 Collect/$0.25 HCD     4/1/96-3/31/97      6/8/1998            6/29/1998     yes
289       Sprint                     Philippines (Philcom)         IMTS                                                $0.82        $1.50 Collect/$0.205 HCD     4/1/97-3/31/98      6/8/1998            6/29/1998     yes
290       AT&T Alascom                  Spain (Telefonica)         IMTS               0.91 SDR                      0.44 SDR                  2.5 SDR Collect    7/1/96-6/30/97      6/8/1998            6/29/1998     yes


                                                                                                       Page 25
                                              ACCOUNTING RATE WAIVERS & MODIFICATIONS-1998


98-W- Carrier        Administration                 Service        Current A/R        New A/R              Surcharge              Effective        Submitted     Approved/Pending     50/50
290   AT&T Alascom          Spain (Telefonica)             IMTS                                 0.35 SDR       2.5 SDR Collect   7/1/97-12/31/97      6/8/1998            6/29/1998     yes
290   AT&T Alascom          Spain (Telefonica)             IMTS                                 0.25 SDR       2.5 SDR Collect    1/1/98-6/30/98      6/8/1998            6/29/1998     yes
290   AT&T Alascom          Spain (Telefonica)             IMTS                                 0.20 SDR       2.5 SDR Collect   7/1/98-12/31/98      6/8/1998            6/29/1998     yes
291   MCI                     Zimbabwe (PTT)               IMTS             $1.30                 $1.00                  None           5/1/1998     6/10/1998             7/1/1998     yes
292   MCI                              Italy (TI)          IMTS           0.24 SDR              0.24 SDR       3.0 SDR Collect          1/1/1998     6/10/1998             7/1/1998     yes
292   MCI                              Italy (TI)          IMTS                                 0.16 SDR       3.0 SDR Collect          5/1/1998     6/10/1998             7/1/1998     yes
292   MCI                              Italy (TI)         SW64            0.24 SDR              0.24 SDR                 None           1/1/1998     6/10/1998             7/1/1998     yes
293   AT&T                    Tanzania (TTCL)              IMTS             $1.20                 $1.20                  None     4/1/98-5/31/98     6/10/1998             7/1/1998     yes
293   AT&T                    Tanzania (TTCL)              IMTS                                   $1.10                  None     6/1/98-5/31/99     6/10/1998             7/1/1998     yes
293   AT&T                    Tanzania (TTCL)              IMTS                                   $1.00                  None     6/1/99-5/31/00     6/10/1998             7/1/1998     yes
293   AT&T                    Tanzania (TTCL)              IMTS                                   $0.90                  None     6/1/00-5/31/01     6/10/1998             7/1/1998     yes
293   AT&T                    Tanzania (TTCL)              IMTS                                   $0.70                  None     6/1/01-5/31/02     6/10/1998             7/1/1998     yes
293   AT&T                    Tanzania (TTCL)              IMTS                                   $0.58                  None    6/1/02-12/31/02     6/10/1998             7/1/1998     yes
293   AT&T                    Tanzania (TTCL)              IMTS                                   $0.46                  None    1/1/03-12/31/03     6/10/1998             7/1/1998     yes
293   AT&T Alascom            Tanzania (TTCL)              IMTS             $4.30                 $1.10                  None     4/1/98-5/31/99     6/10/1998             7/1/1998     yes
293   AT&T Alascom            Tanzania (TTCL)              IMTS                                   $1.00                  None     6/1/99-5/31/00     6/10/1998             7/1/1998     yes
293   AT&T Alascom            Tanzania (TTCL)              IMTS                                   $0.90                  None     6/1/00-5/31/01     6/10/1998             7/1/1998     yes
293   AT&T Alascom            Tanzania (TTCL)              IMTS                                   $0.70                  None     6/1/01-5/31/02     6/10/1998             7/1/1998     yes
293   AT&T Alascom            Tanzania (TTCL)              IMTS                                   $0.58                  None    6/1/02-12/31/02     6/10/1998             7/1/1998     yes
293   AT&T Alascom            Tanzania (TTCL)              IMTS                                   $0.46                  None 1/1/03-12/31/03        6/10/1998             7/1/1998     yes
293   AT&T PR                 Tanzania (TTCL)              IMTS             $1.20                 $1.20                  None     4/1/98-5/31/98     6/10/1998             7/1/1998     yes
293   AT&T PR                 Tanzania (TTCL)              IMTS                                   $1.10                  None     6/1/98-5/31/99     6/10/1998             7/1/1998     yes
293   AT&T PR                 Tanzania (TTCL)              IMTS                                   $1.00                  None     6/1/99-5/31/00     6/10/1998             7/1/1998     yes
293   AT&T PR                 Tanzania (TTCL)              IMTS                                   $0.90                  None     6/1/00-5/31/01     6/10/1998             7/1/1998     yes
293   AT&T PR                 Tanzania (TTCL)              IMTS                                   $0.70                  None     6/1/01-5/31/02     6/10/1998             7/1/1998     yes
293   AT&T PR                 Tanzania (TTCL)              IMTS                                   $0.58                  None    6/1/02-12/31/02     6/10/1998             7/1/1998     yes
293   AT&T PR                 Tanzania (TTCL)              IMTS                                   $0.46                  None    1/1/03-12/31/03     6/10/1998             7/1/1998     yes
293   AT&T VI                 Tanzania (TTCL)              IMTS             $1.20                 $1.20                  None     4/1/98-5/31/98     6/10/1998             7/1/1998     yes
293   AT&T VI                 Tanzania (TTCL)              IMTS                                   $1.10                  None     6/1/98-5/31/99     6/10/1998             7/1/1998     yes
293   AT&T VI                 Tanzania (TTCL)              IMTS                                   $1.00                  None     6/1/99-5/31/00     6/10/1998             7/1/1998     yes
293   AT&T VI                 Tanzania (TTCL)              IMTS                                   $0.90                  None     6/1/00-5/31/01     6/10/1998             7/1/1998     yes
293   AT&T VI                 Tanzania (TTCL)              IMTS                                   $0.70                  None     6/1/01-5/31/02     6/10/1998             7/1/1998     yes
293   AT&T VI                 Tanzania (TTCL)              IMTS                                   $0.58                  None    6/1/02-12/31/02     6/10/1998             7/1/1998     yes
293   AT&T VI                 Tanzania (TTCL)              IMTS                                   $0.46                  None    1/1/03-12/31/03     6/10/1998             7/1/1998     yes
294   AT&T                  Zimbabwe (ZPTC)                IMTS             $1.30                 $1.00                  None     5/1/98-4/30/99     6/10/1998             7/1/1998     yes
294   AT&T Alascom          Zimbabwe (ZPTC)                IMTS             $1.30                 $1.00                  None     5/1/98-4/30/99     6/10/1998             7/1/1998     yes
295   AT&T                Italy (Telecom Italia)    IDD,OPH,I800          0.24 SDR              0.24 SDR       3.0 SDR Collect    1/1/98-4/30/98     6/10/1998             7/1/1998     yes
295   AT&T                Italy (Telecom Italia)    IDD,OPH,I801                                0.16 SDR       3.0 SDR Collect   5/1/98-12/31/98     6/10/1998             7/1/1998     yes
295   AT&T                Italy (Telecom Italia)            SDI           0.24 SDR              0.24 SDR                 None     1/1/98-4/30/98     6/10/1998             7/1/1998     yes
295   AT&T                Italy (Telecom Italia)            SDI                                 0.16 SDR                 None    5/1/98-12/31/98     6/10/1998             7/1/1998     yes
295   AT&T                Italy (Telecom Italia)          GSDN            0.24 SDR             0.192 SDR                 None     1/1/98-4/30/98     6/10/1998             7/1/1998     yes
295   AT&T                Italy (Telecom Italia)          GSDN                                 0.128 SDR                 None    5/1/98-12/31/98     6/10/1998             7/1/1998     yes
295   AT&T Alascom        Italy (Telecom Italia)           IMTS           0.24 SDR              0.24 SDR       3.0 SDR Collect    1/1/98-4/30/98     6/10/1998             7/1/1998     yes
295   AT&T Alascom        Italy (Telecom Italia)           IMTS                                 0.16 SDR       3.0 SDR Collect   5/1/98-12/31/98     6/10/1998             7/1/1998     yes


                                                                                     Page 26
                                                 ACCOUNTING RATE WAIVERS & MODIFICATIONS-1998


98-W- Carrier          Administration                  Service      Current A/R        New A/R             Surcharge               Effective         Submitted     Approved/Pending     50/50
295   AT&T PR                 Italy (Telecom Italia)        IMTS           0.24 SDR             0.24 SDR       3.0 SDR Collect      1/1/98-4/30/98     6/10/1998             7/1/1998     yes
295   AT&T PR                 Italy (Telecom Italia)        IMTS                                0.16 SDR       3.0 SDR Collect     5/1/98-12/31/98     6/10/1998             7/1/1998     yes
295   AT&T VI                 Italy (Telecom Italia)        IMTS           0.24 SDR             0.24 SDR       3.0 SDR Collect      1/1/98-4/30/98     6/10/1998             7/1/1998     yes
295   AT&T VI                 Italy (Telecom Italia)        IMTS                                0.16 SDR       3.0 SDR Collect     5/1/98-12/31/98     6/10/1998             7/1/1998     yes
296   AT&T                              Laos (ETL)          IMTS             $3.50                $2.98                  None      7/1/98-12/31/98     6/11/1998             7/2/1998     yes
296   AT&T                              Laos (ETL)          IMTS                                  $2.49                  None      1/1/99-12/31/99     6/11/1998             7/2/1998     yes
296   AT&T                              Laos (ETL)          IMTS                                  $1.98                  None      1/1/00-12/31/00     6/11/1998             7/2/1998     yes
296   AT&T Alascom                      Laos (ETL)          IMTS             $3.50                $2.98                  None      7/1/98-12/31/98     6/11/1998             7/2/1998     yes
296   AT&T Alascom                      Laos (ETL)          IMTS                                  $2.49                  None      1/1/99-12/31/99     6/11/1998             7/2/1998     yes
296   AT&T Alascom                      Laos (ETL)          IMTS                                  $1.98                  None      1/1/00-12/31/00     6/11/1998             7/2/1998     yes
297   AT&T             D.R. of Congo (SPACETEL)             IMTS             $0.80                $0.80                  None      4/2/97-12/31/97     6/12/1998             7/3/1998     yes
298   WorldCom       Dominican Republic (Codetel)           IMTS             $0.60                $0.60                  None       3/1/98-2/28/99     6/16/1998             7/7/1998     yes
298   WorldCom       Dominican Republic (Codetel)           IMTS                                  $0.52                  None       3/1/99-2/28/00     6/16/1998             7/7/1998     yes
298   WorldCom       Dominican Republic (Codetel)           IMTS                                  $0.44                  None      3/1/00-12/31/00     6/16/1998             7/7/1998     yes
298   WorldCom       Dominican Republic (Codetel)           IMTS                                  $0.38                  None      1/1/01-12/31/01     6/16/1998             7/7/1998     yes
299   WorldCom                Italy (Telecom Italia)        IMTS           0.24 SDR             0.24 SDR       3.00 SDR collect     1/1/98-4/30/98     6/16/1998             7/7/1998     yes
299   WorldCom                Italy (Telecom Italia)        IMTS                                0.16 SDR       3.00 SDR collect          5/1/1998      6/16/1998             7/7/1998     yes
299   WorldCom                Italy (Telecom Italia)        Telex          0.70 SDR             0.24 SDR       3.00 SDR collect     1/1/98-4/30/98     6/16/1998             7/7/1998     yes
299   WorldCom                Italy (Telecom Italia)        Telex                               0.16 SDR       3.00 SDR collect          5/1/1998      6/16/1998             7/7/1998     yes
300   WorldCom               Israel (Golden Lines)          IMTS             $0.95                $0.70                  None            9/1/1997      6/16/1998             7/7/1998     yes
300   WorldCom               Israel (Golden Lines)          IMTS                                  $0.59                  None            4/1/1998      6/16/1998             7/7/1998     yes
301   WorldCom                       Israel (Bezeq)         IMTS             $0.96                $0.95                  None            7/1/1997      6/16/1998             7/7/1998     yes
301   WorldCom                       Israel (Bezeq)         IMTS                                  $0.70                  None            9/1/1997      6/16/1998             7/7/1998     yes
301   WorldCom                       Israel (Bezeq)         IMTS                                  $0.59                  None            4/1/1998      6/16/1998             7/7/1998     yes
302   Sprint                      Uruguay (Antel)           ISDN           1.10 USD             1.00 USD                 None       1/1/98-6/30/98     6/18/1998             7/9/1998     yes
302   Sprint                      Uruguay (Antel)           ISDN                                0.90 USD                 None       7/1/98-9/30/98     6/18/1998             7/9/1998     yes
302   Sprint                      Uruguay (Antel)           ISDN                                0.86 USD                 None     10/1/98-12/31/98     6/18/1998             7/9/1998     yes
303   Sprint                      Uruguay (Antel)           IMTS             $1.10                $1.00                  None       1/1/98-6/30/98     6/18/1998             7/9/1998     yes
303   Sprint                      Uruguay (Antel)           IMTS                                  $0.90                  None       7/1/98-9/30/98     6/18/1998             7/9/1998     yes
303   Sprint                      Uruguay (Antel)           IMTS                                  $0.86                  None     10/1/98-12/31/98     6/18/1998             7/9/1998     yes
304   Sprint                      Uruguay (Antel)            VPN           1.10 USD             1.00 USD                 None       1/1/98-6/30/98     6/18/1998             7/9/1998     yes
304   Sprint                      Uruguay (Antel)            VPN                                0.90 USD                 None       7/1/98-9/30/98     6/18/1998             7/9/1998     yes
304   Sprint                      Uruguay (Antel)            VPN                                0.86 USD                 None     10/1/98-12/31/98     6/18/1998             7/9/1998     yes
305   Sprint                 Belarus (Beltelecom)           IMTS             $1.00                $0.90                  None       1/1/98-6/30/98     6/18/1998             7/9/1998     yes
305   Sprint                 Belarus (Beltelecom)           IMTS                                  $0.85                  None       7/1/98-6/30/99     6/18/1998             7/9/1998     yes
306   Sprint                     Brazil (Embratel)          IMTS                                  $0.85                  None       1/1/98-3/31/98     6/18/1998             7/9/1998     yes
306   Sprint                     Brazil (Embratel)          IMTS                                  $0.80                  None       4/1/98-6/30/98     6/18/1998             7/9/1998     yes
306   Sprint                     Brazil (Embratel)          IMTS                                  $0.70                  None       7/1/98-9/30/98     6/18/1998             7/9/1998     yes
306   Sprint                     Brazil (Embratel)          IMTS                                  $0.65                  None           10/1/1998      6/18/1998             7/9/1998     yes
307   Sprint                  Brazil (EMBRATEL)             ISDN             $0.85                $0.85                  None       1/1/98-3/31/98     6/18/1998             7/9/1998     yes
307   Sprint                  Brazil (EMBRATEL)             ISDN                                  $0.80                  None       4/1/98-6/30/98     6/18/1998             7/9/1998     yes
307   Sprint                  Brazil (EMBRATEL)             ISDN                                  $0.70                  None       7/1/98-9/30/98     6/18/1998             7/9/1998     yes
307   Sprint                  Brazil (EMBRATEL)             ISDN                                  $0.65                  None           10/1/1998      6/18/1998             7/9/1998     yes
308   Sprint                  Brazil (EMBRATEL)            GSDN              $0.68                $0.68                  None       1/1/98-3/31/98     6/18/1998             7/9/1998     yes


                                                                                      Page 27
                                                 ACCOUNTING RATE WAIVERS & MODIFICATIONS-1998


98-W- Carrier            Administration                Service       Current A/R            New A/R                      Surcharge                 Effective         Submitted     Approved/Pending     50/50
308       Sprint                Brazil (EMBRATEL)          GSDN                                           $0.64                           None      4/1/98-6/30/98     6/18/1998             7/9/1998     yes
308       Sprint                Brazil (EMBRATEL)          GSDN                                           $0.56                           None      7/1/98-9/30/98     6/18/1998             7/9/1998     yes
308       Sprint                Brazil (EMBRATEL)          GSDN                                           $0.52                           None          10/1/1998      6/18/1998             7/9/1998     yes
309       Sprint                    Thailand (CAT)          IMTS                 $1.20                    $1.05                   $1.05 Collect          4/1/1998      6/18/1998             7/9/1998     yes
310       MCI                Marshall Islands (NTA)         IMTS                 $1.40                    $1.20                           None           5/1/1998      6/18/1998             7/9/1998     yes
311       MCI               Russia (ROSTELECOM)             IMTS                 $1.40                    $0.80                           None           7/1/1998      6/18/1998             7/9/1998     yes
312       MCI                    Philippines (ETPI)         IMTS                 $1.00                    $0.82         $1.50 Collect/$0.205 CD          4/1/1997      6/18/1998             7/9/1998     yes
313       MCI               Philippines (CAPWIRE)           IMTS                 $1.00                    $0.82         $1.50 Collect/$0.205 CD     4/1/97-3/31/98     6/18/1998             7/9/1998     yes
314       MCI                        Oman (G.T.O.)          IMTS                 $2.00                    $1.50                           None           4/1/1998      6/18/1998          Suspended       yes
315       WorldCom                 Costa Rica (ICE)         IMTS                 $0.80                    $0.72          $1.00 Collect/$0.18 CD          1/1/1998      6/24/1998            7/15/1998     yes
315       WorldCom                 Costa Rica (ICE)         IMTS                                          $0.70         $1.00 Collect/$0.175 CD    7/1/98-12/31/98     6/24/1998            7/15/1998     yes
316       WorldCom            Honduras (Hondutel)           IMTS                 $1.10                    $1.05                           None      4/1/98-9/30/98     6/24/1998          Wtihdrawn       yes
316       WorldCom            Honduras (Hondutel)           IMTS                                          $1.00                           None     10/1/98-3/31/99     6/24/1998            8/12/1998     yes
317       MCI                         Japan (KDD)           IMTS              0.30 SDR                 0.21 SDR        0.0525 SDR WorldPhone             8/1/1998      6/25/1998            7/16/1998     yes
317       MCI                         Japan (KDD)           ISDN              0.30 SDR                 0.21 SDR                           None           8/1/1998      6/25/1998            7/16/1998     yes
317       MCI                         Japan (KDD)           VNC               0.30 SDR                 0.21 SDR                           None           8/1/1998      6/25/1998            7/16/1998     yes
318       Sprint                      Japan (KDD)           IMTS              0.63 SDR                 0.30 SDR                0.075 SDR HCD             4/1/1998      6/29/1998            7/20/1998     yes
319       Sprint                      Japan (KDD)           ISDN              0.63 SDR                 0.30 SDR                           None           4/1/1998      6/29/1998            7/20/1998     yes
320       Sprint                      Japan (KDD)            VPN              0.50 SDR                 0.30 SDR                           None           4/1/1998      6/29/1998            7/20/1998     yes
321       Sprint                       Oman (GTO)           IMTS              1.66 SDR                 1.24 SDR                           None           5/1/1998      6/29/1998          Suspended       yes
322       Sprint                 Zimbabwe (ZPTC)            IMTS                 $1.30                    $1.00                           None           5/1/1998      6/29/1998            7/20/1998     yes
323       MCI                      Finland (Sonera)         IMTS              0.30 SDR                 0.23 SDR                           None           7/1/1998      6/30/1998            7/21/1998     yes
324       MCI                       Chile (Chilesat)        IMTS                 $1.00                    $0.90                           None           7/1/1996      6/30/1998            7/21/1998     yes
325       MCI            Philippines (ICC Telecoms)         IMTS                 $0.82                    $0.41        $1.50 collect/$0.1025 CD       6/15/98 only     6/30/1998            7/21/1998     yes
326       AT&T                       Andorra (STA)          IMTS                  None                 0.70 SDR                3.0 SDR Collect           1/1/1993       7/7/1998            7/28/1998     yes
326       AT&T                       Andorra (STA)          IMTS                                       0.58 SDR                3.0 SDR Collect    12/17/94-5/31/98      7/7/1998            7/28/1998     yes
326       AT&T                       Andorra (STA)          IMTS                                       0.42 SDR    3.0 SDR Collect/.105 SDR CD           6/1/1998       7/7/1998            7/28/1998     yes
326       AT&T Alascom               Andorra (STA)          IMTS                  None                 1.54 SDR                           None          7/21/1996       7/7/1998            7/28/1998     yes
326       AT&T Alascom               Andorra (STA)          IMTS                                       0.58 SDR                3.0 SDR Collect     7/21/96-5/31/98      7/7/1998            7/28/1998     yes
326       AT&T Alascom               Andorra (STA)          IMTS                                       0.42 SDR    3.0 SDR Collect/.105 SDR CD           6/1/1998       7/7/1998            7/28/1998     yes
PDR-327   Telegroup        Japan (Telegroup Japan)          IMTS                  None                    $0.06                           None           7/1/1998       7/7/1998             8/5/1998     yes
328       AT&T                       Uganda (UTL)           IMTS                 $0.90                    $0.50                           None      7/1/98-6/30/00      7/9/1998            7/30/1998     yes
328       AT&T Alascom               Uganda (UTL)           IMTS                 $0.90                    $0.50                           None      7/1/98-6/30/00      7/9/1998            7/30/1998     yes
329       At&T                     Finland (Finnet)         IMTS              0.25 SDR               0.226 SDR                            None     6/1/98-12/31/98      7/9/1998            7/30/1998     yes
329       At&T Alascom             Finland (Finnet)         IMTS              0.25 SDR               0.226 SDR                            None     6/1/98-12/31/98      7/9/1998            7/30/1998     yes
329       At&T PR                  Finland (Finnet)         IMTS              0.25 SDR               0.226 SDR                            None     6/1/98-12/31/98      7/9/1998            7/30/1998     yes
329       At&T VI                  Finland (Finnet)         IMTS              0.25 SDR               0.226 SDR                            None     6/1/98-12/31/98      7/9/1998            7/30/1998     yes
330       AT&T                    Portugal (CPRM)           IMTS 0.35 SDR from Portugal   0.28 SDR from Portugal               2.0 SDR Collect        6/10/98 only      7/9/1998            7/30/1998     yes
330       AT&T                    Portugal (CPRM)            SDS 0.35 SDR from Portugal   0.28 SDR from Portugal               2.0 SDR Collect        6/10/98 only      7/9/1998            7/30/1998     yes
331       KAI                         Japan (KDD)           IMTS                  None                 0.21 SDR                           None           8/1/1998      7/10/1998            7/31/1998     yes
PDR-332   Telegroup               Korea (Sungwoo)           IMTS                $0.425                    $0.10                           None                         7/16/1998          Withdrawn       yes
333       AT&T           Slovakia (Slovak Telecom)          IMTS              0.50 SDR                 0.42 SDR                           None           8/1/1998      7/15/1998             8/5/1998     yes
333       AT&T Alascom   Slovakia (Slovak Telecom)          IMTS              0.50 SDR                 0.42 SDR                           None           8/1/1998      7/15/1998             8/5/1998     yes
333       AT&T PR        Slovakia (Slovak Telecom)          IMTS              0.50 SDR                 0.42 SDR                           None           8/1/1998      7/15/1998             8/5/1998     yes


                                                                                          Page 28
                                                   ACCOUNTING RATE WAIVERS & MODIFICATIONS-1998


98-W- Carrier            Administration                 Service     Current A/R           New A/R                  Surcharge                Effective         Submitted     Approved/Pending     50/50
333   AT&T VI             Slovakia (Slovak Telecom)          IMTS           0.50 SDR                 0.42 SDR                       None          8/1/1998      7/15/1998             8/5/1998     yes
334   AT&T                         Norway (Telenor)          IMTS           0.16 SDR                 0.12 SDR       2.0 SDR per message           6/1/1998      7/15/1998             8/5/1998     yes
334   AT&T Alascom                 Norway (Telenor)          IMTS           0.16 SDR                 0.12 SDR       2.0 SDR per message           6/1/1998      7/15/1998             8/5/1998     yes
334   AT&T PR                      Norway (Telenor)          IMTS           0.20 SDR                 0.12 SDR       2.0 SDR per message           6/1/1998      7/15/1998             8/5/1998     yes
334   AT&T VI                      Norway (Telenor)          IMTS           0.20 SDR                 0.12 SDR       2.0 SDR per message           6/1/1998      7/15/1998             8/5/1998     yes
335   MCI                           Portugal (CPRM)          IMTS           0.35 SDR    0.28 SDR from Portugal            2.0 SDR Collect      6/10/98 only     7/17/1998             8/7/1998     yes
336   MCI                               Brunei (JTB)         IMTS           0.70 SDR                 0.60 SDR                       None    1/1/98-12/31/98     7/17/1998             8/7/1998     yes
337   Sprint                       Philippines (ICC)         IMTS               None                    $0.82    $1.50 Collect/$0.205 HCD    4/1/97-3/31/98     7/24/1998            8/14/1998     yes
338   Sprint                      Philippines (ETPI)         IMTS              $1.20                    $1.00     $1.50 Collect/$0.25 HCD    4/1/96-3/31/97     7/24/1998            8/14/1998     yes
339   Sprint                      Philippines (ETPI)         IMTS                                       $0.82    $1.50 Collect/$0.205 HCD         4/1/1997      7/24/1998            8/14/1998     yes
339   Sprint          Lithuania (Lietuvos Telekomas)         IMTS     $2.32 <50K mins                   $2.00                       None    1/1/96-12/31/96     7/24/1998            8/14/1998     yes
339   Sprint          Lithuania (Lietuvos Telekomas)         IMTS     $2.10 <80K mins
339   Sprint          Lithuania (Lietuvos Telekomas)         IMTS     $2.00 >80K mins
339   Sprint          Lithuania (Lietuvos Telekomas)         IMTS                                       $1.40                       None     1/1/97-6/30/97     7/24/1998            8/14/1998     yes
339   Sprint          Lithuania (Lietuvos Telekomas)         IMTS                                       $0.95                       None    7/1/97-12/31/97     7/24/1998            8/14/1998     yes
340   Sprint                               Iran (TCI)        IMTS              $3.00                    $2.50                       None     7/1/97-2/28/98     7/24/1998            8/14/1998     yes
340   Sprint                               Iran (TCI)        IMTS                                       $2.10                       None          3/1/1998      8/12/1998             9/2/1998     yes
341   Sprint                  Marshall Islands (NTA)         IMTS              $1.40                    $1.20                       None          5/1/1998      8/12/1998             9/2/1998     yes
342   Sprint                       Chile (Bell South)        IMTS              $1.00                    $0.90                       None          1/1/1997      7/24/1998          Suspended       yes
343   Sprint                            Brunei (JTB)         IMTS           0.70 SDR                 0.60 SDR                       None    1/1/98-12/31/98     7/24/1998            8/14/1998     yes
344   Sprint                       Philippines (ICC)         ISDN               None                    $0.82                       None     4/1/97-3/31/98     7/24/1998            8/14/1998     yes
345   Sprint                      Philippines (ETPI)         ISDN              $1.20                    $1.00                       None     4/1/96-3/31/97     7/24/1998            8/14/1998     yes
345   Sprint                      Philippines (ETPI)         ISDN                                       $0.82                       None          4/1/1997      7/24/1998            8/14/1998     yes
346   MCI                                  Iran (TCI)        IMTS              $2.50                    $2.10                       None    3/1/98-12/31/98     7/24/1998            8/14/1998     yes
347   MCI                             Uganda (UTL)           IMTS              $0.90                 0.35 SDR                       None          7/1/1998      7/24/1998            8/14/1998     yes
348   WorldCom                         Austria (PTA)         IMTS               None                 0.20 SDR             0.05 SDR HCD           6/10/1998      7/27/1998            8/17/1998     yes
349   AT&T                      Russia (Rostelecom)          IMTS              $1.60                    $1.40                       None     1/1/98-6/30/98     7/28/1998            8/18/1998     yes
349   AT&T                      Russia (Rostelecom)          IMTS                                       $0.80                       None    7/1/98-12/31/98     7/28/1998            8/18/1998     yes
349   AT&T Alascom              Russia (Rostelecom)          IMTS              $1.60                    $1.40                       None     1/1/98-6/30/98     7/28/1998            8/18/1998     yes
349   AT&T Alascom              Russia (Rostelecom)          IMTS                                       $0.80                       None    7/1/98-12/31/98     7/28/1998            8/18/1998     yes
349   AT&T PR                   Russia (Rostelecom)          IMTS              $1.60                    $1.40                       None     1/1/98-6/30/98     7/28/1998            8/18/1998     yes
349   AT&T PR                   Russia (Rostelecom)          IMTS                                       $0.80                       None    7/1/98-12/31/98     7/28/1998            8/18/1998     yes
349   AT&T VI                   Russia (Rostelecom)          IMTS              $1.60                    $1.40                       None     1/1/98-6/30/98     7/28/1998            8/18/1998     yes
349   AT&T VI                   Russia (Rostelecom)          IMTS                                       $0.80                       None    7/1/98-12/31/98     7/28/1998            8/18/1998     yes
350   AT&T       Poland (Telekomunikacja Polska)             IMTS              $0.70                    $0.70               $1.35 Collect    1/1/98-3/31/98     7/28/1998            8/18/1998     yes
350   AT&T       Poland (Telekomunikacja Polska)             IMTS                                       $0.55               $1.35 Collect   4/1/98-12/31/98     7/28/1998            8/18/1998     yes
350   AT&T       Poland (Telekomunikacja Polska)              SDS              $0.70                    $0.70                       None     1/1/98-3/31/98     7/28/1998            8/18/1998     yes
350   AT&T       Poland (Telekomunikacja Polska)              SDS                                       $0.55                       None    4/1/98-12/31/98     7/28/1998            8/18/1998     yes
350              P
      AT&T Alascomoland (Telekomunikacja Polska)             IMTS              $0.70                    $0.70               $1.35 Collect    1/1/98-3/31/98     7/28/1998            8/18/1998     yes
350              P
      AT&T Alascomoland (Telekomunikacja Polska)             IMTS                                       $0.55               $1.35 Collect   4/1/98-12/31/98     7/28/1998            8/18/1998     yes
350   AT&T PR    Poland (Telekomunikacja Polska)             IMTS              $0.70                    $0.70               $1.35 Collect    1/1/98-3/31/98     7/28/1998            8/18/1998     yes
350   AT&T PR    Poland (Telekomunikacja Polska)             IMTS                                       $0.55               $1.35 Collect   4/1/98-12/31/98     7/28/1998            8/18/1998     yes
350   AT&T VI    Poland (Telekomunikacja Polska)             IMTS              $0.70                    $0.70               $1.35 Collect    1/1/98-3/31/98     7/28/1998            8/18/1998     yes
350   AT&T VI    Poland (Telekomunikacja Polska)             IMTS                                       $0.55               $1.35 Collect   4/1/98-12/31/98     7/28/1998            8/18/1998     yes


                                                                                        Page 29
                                                 ACCOUNTING RATE WAIVERS & MODIFICATIONS-1998


98-W- Carrier           Administration                 Service     Current A/R        New A/R               Surcharge                 Effective         Submitted     Approved/Pending     50/50
351   Sprint                         Nigeria (Nitel)        IMTS            $1.50                $1.40                       None     7/1/98-12/31/98     7/29/1998            8/19/1998     yes
351   Sprint                         Nigeria (Nitel)        IMTS                                 $1.30                       None           1/1/1999      7/29/1998            8/19/1998     yes
352   Sprint                 Philippines (Capwire)          ISDN            $1.00                $0.82                       None      4/1/97-3/31/98     7/29/1998            8/19/1998     yes
353   Sprint                      Finland (Sonera)           VPN          0.30 SDR             0.23 SDR                      None           7/1/1998      7/29/1998            8/19/1998     yes
354   Sprint                 Philippines (Capwire)          IMTS             None                $1.00     $1.50 Collect/$0.25 HCD     4/1/96-3/31/97     7/29/1998            8/19/1998     yes
354   Sprint                 Philippines (Capwire)          IMTS                                 $0.82    $1.50 Collect/$0.205 HCD     4/1/97-3/31/98     7/29/1998            8/19/1998     yes
355   Sprint                      Finland (Sonera)          ISDN          0.30 SDR             0.23 SDR                      None           7/1/1998      7/29/1998            8/19/1998     yes
356   Sprint                      Finland (Sonera)          IMTS          0.30 SDR             0.23 SDR                      None           7/1/1998      7/29/1998            8/19/1998     yes
357   Sprint             Peru (Telefonica Del Peru)         IMTS            $0.85                $0.70                       None    10/1/98-12/31/98     7/29/1998            8/19/1998     yes
357   Sprint             Peru (Telefonica Del Peru)         IMTS                                 $0.70                       None      1/1/99-3/31/99     7/29/1998            8/19/1998     yes
357   Sprint             Peru (Telefonica Del Peru)         IMTS                                 $0.70                       None      4/1/99-6/30/99     7/29/1998            8/19/1998     yes
357   Sprint             Peru (Telefonica Del Peru)         IMTS                                 $0.66                       None      7/1/99-9/30/99     7/29/1998            8/19/1998     yes
357   Sprint             Peru (Telefonica Del Peru)         IMTS                                 $0.66                       None    10/1/99-12/31/99     7/29/1998            8/19/1998     yes
357   Sprint             Peru (Telefonica Del Peru)         IMTS                                 $0.62                       None      1/1/00-3/31/00     7/29/1998            8/19/1998     yes
357   Sprint             Peru (Telefonica Del Peru)         IMTS                                 $0.58                       None      7/1/00-6/30/00     7/29/1998            8/19/1998     yes
357   Sprint             Peru (Telefonica Del Peru)         IMTS                                 $0.54                       None      7/1/00-9/30/00     7/29/1998            8/19/1998     yes
357   Sprint             Peru (Telefonica Del Peru)         IMTS                                 $0.50                       None          10/1/2000      7/29/1998            8/19/1998     yes
358   WorldCom                       Korea (ONSE)           IMTS          0.72 SDR               $0.85                       None           4/1/1998      7/31/1998            8/21/1998     yes
358   WorldCom                       Korea (ONSE)           IMTS                                 $0.71                       None           1/1/1999      7/31/1998            8/21/1998     yes
358   WorldCom                       Korea (ONSE)           IMTS                                 $0.51                       None           1/1/2000      7/31/1998            8/21/1998     yes
358   WorldCom                       Korea (ONSE)           IMTS                                 $0.38                       None           1/1/2001      7/31/1998            8/21/1998     yes
359   WorldCom                   Philippines (ETPI)         IMTS            $1.00                $0.82                $0.205 HCD            4/1/1997      7/31/1998            8/21/1998     yes
360   AT&T           Czech Republic (SPT Telecom)           IMTS          0.45 SDR             0.45 SDR     1.10 SDR per message       4/1/98-6/30/98     7/30/1998            8/20/1998     yes
360   AT&T           Czech Republic (SPT Telecom)           IMTS                               0.40 SDR     1.10 SDR per message      7/1/98-12/31/98     7/30/1998            8/20/1998     yes
360   AT&T Alascom   Czech Republic (SPT Telecom)           IMTS          0.45 SDR             0.45 SDR     1.10 SDR per message       4/1/98-6/30/98     7/30/1998            8/20/1998     yes
360   AT&T Alascom   Czech Republic (SPT Telecom)           IMTS                               0.40 SDR     1.10 SDR per message      7/1/98-12/31/98     7/30/1998            8/20/1998     yes
360   AT&T PR        Czech Republic (SPT Telecom)           IMTS          0.45 SDR             0.45 SDR     1.10 SDR per message       4/1/98-6/30/98     7/30/1998            8/20/1998     yes
360   AT&T PR        Czech Republic (SPT Telecom)           IMTS                               0.40 SDR     1.10 SDR per message      7/1/98-12/31/98     7/30/1998            8/20/1998     yes
360   AT&T VI        Czech Republic (SPT Telecom)           IMTS          0.45 SDR             0.45 SDR     1.10 SDR per message       4/1/98-6/30/98     7/30/1998            8/20/1998     yes
360   AT&T VI        Czech Republic (SPT Telecom)           IMTS                               0.40 SDR     1.10 SDR per message      7/1/98-12/31/98     7/30/1998            8/20/1998     yes
361   AT&T PR                        Greece (OTE)           IMTS            $3.00              0.70 SDR           1.00 SDR Collect     5/1/97-9/30/97     7/30/1998            8/20/1998     yes
361   AT&T PR                        Greece (OTE)           IMTS                               0.65 SDR           1.00 SDR Collect   10/1/97-10/31/97     7/30/1998            8/20/1998     yes
361   AT&T PR                        Greece (OTE)           IMTS                               0.64 SDR           1.00 SDR Collect   11/1/97-11/30/97     7/30/1998            8/20/1998     yes
361   AT&T PR                        Greece (OTE)           IMTS                               0.63 SDR           1.00 SDR Collect   12/1/97-12/31/97     7/30/1998            8/20/1998     yes
361   AT&T PR                        Greece (OTE)           IMTS                               0.59 SDR           1.00 SDR Collect     1/1/98-2/28/98     7/30/1998            8/20/1998     yes
361   AT&T PR                        Greece (OTE)           IMTS                               0.58 SDR           1.00 SDR Collect     3/1/98-4/30/98     7/30/1998            8/20/1998     yes
361   AT&T PR                        Greece (OTE)           IMTS                               0.55 SDR           1.00 SDR Collect     5/1/98-6/30/98     7/30/1998            8/20/1998     yes
361   AT&T PR                        Greece (OTE)           IMTS                               0.53 SDR           1.00 SDR Collect     7/1/98-7/31/98     7/30/1998            8/20/1998     yes
361   AT&T PR                        Greece (OTE)           IMTS                               0.51 SDR           1.00 SDR Collect     8/1/98-8/31/98     7/30/1998            8/20/1998     yes
361   AT&T PR                        Greece (OTE)           IMTS                               0.46 SDR           1.00 SDR Collect     9/1/98-9/30/98     7/30/1998            8/20/1998     yes
361   AT&T PR                        Greece (OTE)           IMTS                               0.45 SDR           1.00 SDR Collect   10/1/98-10/31/98     7/30/1998            8/20/1998     yes
361   AT&T PR                        Greece (OTE)           IMTS                               0.44 SDR           1.00 SDR Collect   11/1/98-11/30/98     7/30/1998            8/20/1998     yes
361   AT&T PR                        Greece (OTE)           IMTS                               0.40 SDR           1.00 SDR Collect   12/1/98-12/31/98     7/30/1998            8/20/1998     yes
361   AT&T VI                        Greece (OTE)           IMTS            $3.00              0.70 SDR           1.00 SDR Collect     5/1/97-9/30/97     7/30/1998            8/20/1998     yes


                                                                                     Page 30
                                                        ACCOUNTING RATE WAIVERS & MODIFICATIONS-1998


98-W- Carrier                 Administration               Service      Current A/R        New A/R               Surcharge              Effective         Submitted     Approved/Pending     50/50
361       AT&T VI                          Greece (OTE)         IMTS                                  0.65 SDR      1.00 SDR Collect   10/1/97-10/31/97     7/30/1998            8/20/1998     yes
361       AT&T VI                          Greece (OTE)         IMTS                                  0.64 SDR      1.00 SDR Collect   11/1/97-11/30/97     7/30/1998            8/20/1998     yes
361       AT&T VI                          Greece (OTE)         IMTS                                  0.63 SDR      1.00 SDR Collect   12/1/97-12/31/97     7/30/1998            8/20/1998     yes
361       AT&T VI                          Greece (OTE)         IMTS                                  0.59 SDR      1.00 SDR Collect     1/1/98-2/28/98     7/30/1998            8/20/1998     yes
361       AT&T VI                          Greece (OTE)         IMTS                                  0.58 SDR      1.00 SDR Collect     3/1/98-4/30/98     7/30/1998            8/20/1998     yes
361       AT&T VI                          Greece (OTE)         IMTS                                  0.55 SDR      1.00 SDR Collect     5/1/98-6/30/98     7/30/1998            8/20/1998     yes
361       AT&T VI                          Greece (OTE)         IMTS                                  0.53 SDR      1.00 SDR Collect     7/1/98-7/31/98     7/30/1998            8/20/1998     yes
361       AT&T VI                          Greece (OTE)         IMTS                                  0.51 SDR      1.00 SDR Collect     8/1/98-8/31/98     7/30/1998            8/20/1998     yes
361       AT&T VI                          Greece (OTE)         IMTS                                  0.46 SDR      1.00 SDR Collect     9/1/98-9/30/98     7/30/1998            8/20/1998     yes
361       AT&T VI                          Greece (OTE)         IMTS                                  0.45 SDR      1.00 SDR Collect   10/1/98-10/31/98     7/30/1998            8/20/1998     yes
361       AT&T VI                          Greece (OTE)         IMTS                                  0.44 SDR      1.00 SDR Collect   11/1/98-11/30/98     7/30/1998            8/20/1998     yes
361       AT&T VI                          Greece (OTE)         IMTS                                  0.40 SDR      1.00 SDR Collect   12/1/98-12/31/98     7/30/1998            8/20/1998     yes
362       AT&T                 Ghana (ACG Telesystems)          IMTS              None                  $0.85                  None    12/1/97-11/30/98     7/31/1998            8/21/1998     yes
362       AT&T Alascom         Ghana (ACG Telesystems)          IMTS              None                  $0.85                  None    12/1/97-11/30/98     7/31/1998            8/21/1998     yes
362       AT&T PR              Ghana (ACG Telesystems)          IMTS              None                  $0.85                  None    12/1/97-11/30/98     7/31/1998            8/21/1998     yes
362       AT&T VI              Ghana (ACG Telesystems)          IMTS              None                  $0.85                  None    12/1/97-11/30/98     7/31/1998            8/21/1998     yes
363       AT&T       Ethiopia (Ethiopia Telecom Corp)           IMTS             $1.80                  $1.70                  None     1/1/99-12/31/99     7/31/1998            8/21/1998     yes
363                  E
          AT&T Alascomthiopia (Ethiopia Telecom Corp)           IMTS             $1.80                  $1.70                  None     1/1/99-12/31/99     7/31/1998            8/21/1998     yes
364       AT&T                Nigeria (Nigerian Telecom)        IMTS             $1.50                  $1.40                  None     7/1/98-12/31/98     7/31/1998            8/21/1998     yes
364       AT&T                Nigeria (Nigerian Telecom)        IMTS                                    $1.30                  None      1/1/99-6/30/99     7/31/1998            8/21/1998     yes
364       AT&T Alascom        Nigeria (Nigerian Telecom)        IMTS             $3.52                  $1.40                  None     7/1/98-12/31/98     7/31/1998            8/21/1998     yes
364       AT&T Alascom        Nigeria (Nigerian Telecom)        IMTS                                    $1.30                  None      1/1/99-6/30/99     7/31/1998            8/21/1998     yes
365       AT&T                    Finland (Sonera Corp.)        IMTS           0.30 SDR               0.23 SDR       2.0 SDR Collect          7/1/1998      7/31/1998            8/21/1998     yes
365       AT&T                    Finland (Sonera Corp.)       GSDN            0.30 SDR               0.23 SDR                 None           7/1/1998      7/31/1998            8/21/1998     yes
365       AT&T                    Finland (Sonera Corp.)         SDS           0.30 SDR               0.23 SDR                 None           7/1/1998      7/31/1998            8/21/1998     yes
365       AT&T Alascom            Finland (Sonera Corp.)        IMTS           0.30 SDR               0.23 SDR       2.0 SDR Collect          7/1/1998      7/31/1998            8/21/1998     yes
365       AT&T PR                 Finland (Sonera Corp.)        IMTS           0.30 SDR               0.23 SDR       2.0 SDR Collect          7/1/1998      7/31/1998            8/21/1998     yes
365       AT&T VI                 Finland (Sonera Corp.)        IMTS           0.30 SDR               0.23 SDR       2.0 SDR Collect          7/1/1998      7/31/1998            8/21/1998     yes
PDR-366   STAR                               Japan (IDC)        IMTS                                    <$0.15                 None                          8/6/1998
367       AT&T                        Netherlands (PTT)         Telex          0.30 SDR               0.25 SDR                 None           7/1/1998       8/6/1998            8/27/1998     yes
368       AT&T                           Panama (C&W)           Telex        1.50 USDLR             1.00 USDLR                 None           7/1/1998       8/6/1998            8/27/1998     yes
369       MCI                           Poland (TP S.A.)        IMTS             $0.70                  $0.55          $1.35 Collect          4/1/1998       8/7/1998            8/28/1998     yes
369       MCI                           Poland (TP S.A.)        ISDN             $0.70                  $0.55                  None           4/1/1998       8/7/1998            8/28/1998     yes
370       MCI              Sri Lanka (Sri Lanka Telecom)        IMTS             $2.00                  $1.60                  None           1/1/1998       8/7/1998            8/28/1998     yes
371       AT&T                      Honduras (Hondutel)         IMTS             $1.10                  $1.05                  None      4/1/98-7/31/98     8/12/1998             9/2/1998     yes
371       AT&T                      Honduras (Hondutel)         IMTS                                    $0.97                  None     8/1/98-12/31/98     8/12/1998             9/2/1998     yes
371       AT&T Alascom              Honduras (Hondutel)         IMTS             $1.10                  $1.05                  None      4/1/98-7/31/98     8/12/1998             9/2/1998     yes
371       AT&T Alascom              Honduras (Hondutel)         IMTS                                    $0.97                  None     8/1/98-12/31/98     8/12/1998             9/2/1998     yes
372       MCI                        Malaysia (CELCOM)          IMTS              None                  $0.70                  None           1/1/1998      8/14/1998             9/4/1998     yes
373       MCI                           Tanzania (TTCL)         IMTS             $1.20                  $1.10                  None           6/1/1998      8/14/1998             9/4/1998     yes
373       MCI                           Tanzania (TTCL)         IMTS                                    $1.00                  None           6/1/1999      8/14/1998             9/4/1998     yes
373       MCI                           Tanzania (TTCL)         IMTS                                    $0.90                  None           6/1/2000      8/14/1998             9/4/1998     yes
373       MCI                           Tanzania (TTCL)         IMTS                                    $0.70                  None           6/1/2001      8/14/1998             9/4/1998     yes
373       MCI                           Tanzania (TTCL)         IMTS                                    $0.58                  None           6/1/2002      8/14/1998             9/4/1998     yes


                                                                                          Page 31
                                            ACCOUNTING RATE WAIVERS & MODIFICATIONS-1998


98-W- Carrier        Administration               Service      Current A/R        New A/R               Surcharge                 Effective         Submitted     Approved/Pending     50/50
373   MCI                      Tanzania (TTCL)         IMTS                                    $0.46                    None            1/1/2003      8/14/1998             9/4/1998     yes
374   AT&T           Albania (Albanian Telecom)        IMTS           0.50 SDR               0.40 SDR                   None     10/1/97-12/31/97     8/14/1998             9/4/1998     yes
374   AT&T Alascom   Albania (Albanian Telecom)        IMTS           0.50 SDR               0.40 SDR                   None     10/1/97-12/31/97     8/14/1998             9/4/1998     yes
374   AT&T PR        Albania (Albanian Telecom)        IMTS           0.50 SDR               0.40 SDR                   None     10/1/97-12/31/97     8/14/1998             9/4/1998     yes
374   AT&T VI        Albania (Albanian Telecom)        IMTS           0.50 SDR               0.40 SDR                   None     10/1/97-12/31/97     8/14/1998             9/4/1998     yes
375   AT&T                     Mexico (Telcom)         Telex        1.33 USDLR             0.50 USDLR                   None            7/1/1998      8/13/1998             9/3/1998     yes
376   MCI                    Philippines (PLDT)        IMTS             $0.82                  $0.72    $1.50 Collect/$0.18 CD     4/1/98-3/31/99     8/17/1998             9/7/1998     yes




                                                                                 Page 32

				
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