AT&T
T
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AT&T Inc. is a North American telecommunications company. In addition to telephone, data and video telecommunications, AT&T also provides mobile communications and internet services for companies, private customers and government organizations. AT&T has long had a monopoly in the United States and Canada.

AT&T - 10-Q quarterly report FY


Text size:
FORM 10-Q


SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549



(Mark One)

Quarterly Report Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934

For the period ended March 31, 1996

or

Transition Report Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934

For the transition period from to

Commission File Number 1-8610

SBC COMMUNICATIONS INC.

Incorporated under the laws of the State of Delaware
I.R.S. Employer Identification Number 43-1301883

175 E. Houston, San Antonio, Texas 78205
Telephone Number: (210) 821-4105


Indicate by check mark whether the registrant (1) has filed all
reports required to be filed by Section 13 or 15(d) of the
Securities Exchange Act of 1934 during the preceding 12 months
(or for such shorter period that the registrant was required to
file such reports), and (2) has been subject to such filing
requirements for the past 90 days. Yes X No

At April 30, 1996, 609,158,765 common shares were outstanding.



PART I - FINANCIAL INFORMATION
Item 1. Financial Statements

SBC COMMUNICATIONS INC.
CONSOLIDATED STATEMENTS OF INCOME
Dollars in millions except per share amounts
(Unaudited)
Three months ended
March 31,
1996 1995
Operating Revenues
Local service $ 1,732.6 $ 1,539.9
Network access 804.0 743.3
Long-distance service 224.4 210.2
Directory advertising 104.2 115.0
Other 331.5 301.5
Total operating revenues 3,196.7 2,909.9

Operating Expenses
Cost of services and products 933.1 867.5
Selling, general and administrative 917.7 802.3
Depreciation and amortization 545.9 532.2
Total operating expenses 2,396.7 2,202.0
Operating Income 800.0 707.9

Other Income (Expense)
Interest expense (120.1) (133.8)
Equity in net income of affiliates 53.4 8.3
Other income (expense) - net (4.0) 1.8
Total other income (expense) (70.7) (123.7)


Income Before Income Taxes 729.3 584.2

Income Taxes
Federal 237.9 170.7
State and local 27.4 18.3
Total income taxes 265.3 189.0

Net Income $ 464.0 $ 395.2


Earnings Per Common Share $ 0.76 $ 0.65

Weighted Average Number of Common
Shares Outstanding (in millions) 609.2 607.5

Dividends Declared Per Common Share $ 0.43 $ 0.4125

See Notes to Consolidated Financial Statements.


SBC COMMUNICATIONS INC.
CONSOLIDATED BALANCE SHEETS
Dollars in millions except per share amounts
March 31, December 31,
1996 1995
(Unaudited)
Current Assets
Cash and cash equivalents $ 570.8 $ 489.9
Accounts receivable - net of allowances
for uncollectibles of $131.2 and $134.0 2,203.9 2,389.2
Material and supplies 93.4 130.6
Prepaid expenses 286.7 156.8
Deferred charges 225.0 201.9
Other 396.1 311.0
Total current assets 3,775.9 3,679.4
Property, Plant and Equipment - at cost 31,331.6 30,789.5
Less: Accumulated depreciation
and amortization 18,179.2 17,801.2
Property, Plant and Equipment - Net 13,152.4 12,988.3
Intangible Assets - Net of
Accumulated Amortization of $529.6
and $547.7 2,623.2 2,679.4
Investments in Equity Affiliates 1,607.4 1,586.3
Other Assets 1,013.1 1,069.1
Total Assets $ 22,172.0 $ 22,002.5

Liabilities and Shareowners' Equity
Current Liabilities
Debt maturing within one year $ 1,869.0 $ 1,679.5
Accounts payable and accrued liabilities 2,920.2 3,125.3
Dividends payable 261.9 251.4
Total current liabilities 5,051.1 5,056.2
Long-Term Debt 5,587.6 5,672.3

Deferred Credits and Other Noncurrent
Liabilities
Deferred income taxes 749.6 723.5
Postemployment benefit obligation 2,732.8 2,735.7
Unamortized investment tax credits 278.3 286.6
Other noncurrent liabilities 1,332.7 1,272.4
Total deferred credits and other
noncurrent liabilies 5,093.4 5,018.2

Shareowners' Equity
Common shares issued ($1 par value) 620.5 620.5
Capital in excess of par value 6,305.0 6,297.6
Retained earnings 878.9 672.4
Guaranteed obligations of employee
stock ownership (259.7) (272.5)
Foreign currency translation adjustment (591.0) (580.9)
Treasury shares (at cost) (513.8) (481.3)
Total shareowners' equity 6,439.9 6,255.8
Total Liabilities and Shareowners' Equity $ 22,172.0 $ 22,002.5

See Notes to Consolidated Financial Statements.


SBC COMMUNICATIONS INC.
CONSOLIDATED STATEMENTS OF CASH FLOWS
Dollars in millions, increase (decrease) in cash and cash equivalents
(Unaudited)
Three months ended
March 31,
1996 1995
Operating Activities
Net income $ 464.0 $ 395.2
Adjustments to reconcile net income to net cash
provided by operating activities:
Depreciation and amortization 545.9 532.2
Undistributed earnings from investments
in equity affiliates (45.5) (4.4)
Provision for uncollectible accounts 39.9 32.2
Amortization of investment tax credits (8.3) (12.0)
Pensions and other postemployment expenses 24.6 (100.6)
Deferred income taxes 66.4 41.3
Other - net (171.0) (235.0)
Total adjustments 452.0 253.7
Net Cash Provided by Operating Activities 916.0 648.9

Investing Activities
Construction and capital expenditures (634.7) (460.3)
Investments in affiliates (4.0) (72.3)
Purchase of short-term investments (252.7) (98.0)
Proceeds from short-term investments 167.7 122.8
Dispositions 44.8 -
Acquisitions - (360.9)
Net Cash Used in Investing Activities (678.9) (868.7)

Financing Activities
Net change in short-term borrowings with original
maturities of three months or less 112.1 599.7
Issuance of other short-term borrowings 88.8 -
Issuance of long-term debt 0.1 92.2
Repayment of long-term debt (71.5) (15.7)
Purchase of treasury shares (75.0) (105.8)
Issuance of treasury shares 14.4 16.5
Dividends paid (225.1) (214.4)
Net Cash Provided by (Used in) Financing
Activities (156.2) 372.5
Net increase in cash and cash equivalents 80.9 152.7
Cash and cash equivalents beginning of year 489.9 364.6
Cash and Cash Equivalents End of Period $ 570.8 $ 517.3

Cash paid during the three months ended March 31 for:
Interest $ 133.7 $ 140.8
Income taxes $ 178.3 $ 320.9

See Notes to Consolidated Financial Statements.



<TABLE>

SBC COMMUNICATIONS INC.
CONSOLIDATED STATEMENTS OF SHAREOWNERS' EQUITY
Dollars in millions
(Unaudited)

<CAPTION>
Guaranteed
Obligation Foreign
Capital in of Employe Currency
Common Excess of Retained Stock Owner- Translation Treasury
Shares Par Value Earnings ship Plans Adjustment Shares
<S> <C> <C> <C> <C> <C> <C>
Balance, December 31, 1994 $ 620.5 $ 6,286.1 $ 2,593.5 $ (314.7) $ (366.5) $ (463.3)
Net income - - 395.2 - - -
Dividends to shareowners - - (250.0) - - -
Reduction of debt associated
with Employee Stock
Ownership Plans - - - 12.2 - -
Foreign currency translation
adjustment - - - - (166.1) -
Purchase of treasury shares - - - - - (105.8)
Issuance of treasury shares:
Dividend Reinvestment Plan - 2.5 - - - 29.3
Other - (1.3) - - - 15.4
Other - - 2.1 - - -
Balance, March 31, 1995 $ 620.5 $ 6,287.3 $ 2,740.8 $ (302.5) $ (532.6) $ (524.4)


Balance, December 31, 1995 $ 620.5 $ 6,297.6 $ 672.4 $ (272.5) $ (580.9) $ (481.3)
Net income - - 464.0 - - -
Dividends to shareowners - - (261.9) - - -
Reduction of debt associated
with Employee Stock
Ownership Plans - - - 12.8 - -
Foreign currency translation
adjustment - - - - (10.1) -
Purchase of treasury shares - - - - - (75.0)
Issuance of treasury shares:
Dividend Reinvestment Plan - 9.6 - - - 24.8
Other - (2.2) - - - 17.7
Other - - 4.4 - - -
Balance, March 31, 1996 $ 620.5 $ 6,305.0 $ 878.9 $ (259.7) $ (591.0) $ (513.8)


See Notes to Consolidated Financial Statements.
</TABLE>


* * * *

SELECTED FINANCIAL AND OPERATING DATA

At March 31, or for the three months then ended: 1996 1995

Return on weighted average shareowners' equity * . . . . 28.80% 18.88%
Debt ratio *. . . . . . . . . . . . . . . . . . . . . . . 53.66% 48.70%
Network access lines in service (000) . . . . . . . . . 14,466 13,794
Access minutes of use (000,000) . . . . . . . . . . . . . 14,048 12,678
Long-distance messages billed (000) . . . . . . . . . . 243,034 243,792
Cellular customers (000) . . . . . . . . . . . . . . . . 3,807 3,092
Number of employees . . . . . . . . . . . . . . . . . . 59,540 58,380


* 1996 reflects the impact of the 1995 third quarter extraordinary loss from
discontinuance of regulatory accounting on shareowners' equity.





SBC COMMUNICATIONS INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)
Dollars in millions except per share amounts

1. BASIS OF PRESENTATION - The consolidated financial
statements have been prepared by SBC Communications Inc. (SBC)
pursuant to the rules and regulations of the Securities and
Exchange Commission (SEC) and, in the opinion of management,
include all adjustments (consisting only of normal recurring
accruals) necessary to present fairly the results for the interim
periods shown. Certain information and footnote disclosures,
normally included in financial statements prepared in accordance
with generally accepted accounting principles, have been
condensed or omitted pursuant to such SEC rules and regulations.
Management believes that the disclosures made are adequate to
make the information presented not misleading. Certain
reclassifications have been made to the 1995 consolidated
financial statements to conform with the 1996 presentation. The
results for the interim periods are not necessarily indicative of
results for the full year. The consolidated financial statements
contained herein should be read in conjunction with the
consolidated financial statements and notes thereto included in
SBC's 1995 Annual Report to Shareowners. Effective September
1995, Southwestern Bell Telephone Company (Telephone Company),
SBC's largest subsidiary, discontinued its application of
Statement of Financial Accounting Standards No. 71, "Accounting
for the Effects of Certain Types of Regulation."

2. CONSOLIDATION - The consolidated financial statements
include the accounts of SBC and its majority-owned subsidiaries.
The Telephone Company is SBC's largest subsidiary. All
significant intercompany transactions are eliminated in the
consolidation process. Investments in companies in which SBC
owns 20% to 50% of the voting common stock or otherwise exercises
significant influence over operating and financial policies of
the company are accounted for under the equity method. Earnings
from foreign investments accounted for under the equity method
are included for periods ended within three months of the date of
SBC's Consolidated Statements of Income.

3. SUBSEQUENT EVENT - On April 1, 1996, SBC and Pacific Telesis
Group (PAC) jointly announced a definitive agreement to merge an
SBC subsidiary with PAC, in a transaction in which each share of
PAC common stock will be exchanged for 0.733 of a share of SBC
common stock, subject to adjustment as described in the merger
agreement. After the merger, PAC will be a wholly-owned
subsidiary of SBC. The transaction, which has been approved by
the board of directors of each company, is intended to be
accounted for as a pooling of interests and to be a tax-free
reorganization. The merger agreement is subject to certain
regulatory approvals as well as approval by the shareowners of
each company at special meetings expected to be held within the
next few months.


SBC COMMUNICATIONS INC.

Item 2. Management's Discussion and Analysis of Financial
Condition and Results of Operations
Dollars in millions except per share amounts

RESULTS OF OPERATIONS

SBC Communications Inc. (SBC) reported net income of $464.0, or
$.76 per share, for the first quarter of 1996. Financial results
for the first quarters of 1996 and 1995 are summarized as
follows:

First Quarter Percent
Change

1996 vs.
1996 1995 1995

Operating revenues $ 3,196.7 $ 2,909.9 9.9%
Operating expenses $ 2,396.7 $ 2,202.0 8.8%
Net income $ 464.0 $ 395.2 17.4%

The primary factors contributing to the increase in net income
during the first quarter of 1996 were growth in demand for
services and products at the Telephone Company and Southwestern
Bell Mobile Systems (Mobile Systems) and an increase in SBC's
earnings from its equity affiliate, Telefonos de Mexico, S.A. de
C.V. (Telmex).

SBC's operating revenues in the first quarter of 1996 increased
$286.8, or 9.9%, over the first quarter of 1995. Components of
operating revenues for the first quarters of 1996 and 1995 are as
follows:

First Quarter Percent
Change

1996 vs.
1996 1995 1995
Local service
Landline $ 1,120.8 $ 1,037.2 8.1%
Wireless 611.8 502.7 21.7%

Network access
Interstate 533.6 497.4 7.3%
Intrastate 270.4 245.9 10.0%

Long-distance service 224.4 210.2 6.8%

Directory advertising 104.2 115.0 (9.4)%

Other 331.5 301.5 10.0%

Total $ 3,196.7 $ 2,909.9 9.9%

Landline local service revenues increased in the first
quarter of 1996 due primarily to increases in demand,
including 4.9% growth in the number of access lines since
March 31, 1995, and increased demand for enhanced services,
including Caller ID. Approximately 29% of access line
growth was due to the sales of additional access lines to
existing residential customers. Results for the first
quarter of 1995 were negatively impacted by accruals for
revenue sharing under the previous regulatory plan that was
in effect through August 1995 in Texas.

Wireless local service revenues increased in the first
quarter of 1996 due primarily to a 23.1% increase in
cellular customers since March 31, 1995, partially offset by
a slight decline in average revenue per customer. Market
penetration at the end of the first quarters of 1996 and
1995 was 9.4 and 7.6 customers per 100 residents,
respectively, in Mobile Systems' service areas.

Interstate network access revenues increased in the first
quarter of 1996 due primarily to an increase in demand for
access services. Growth in revenues from end user charges
attributable to an increasing access line base also
contributed to the increase.

Intrastate network access revenues increased in the first
quarter of 1996 due primarily to increases in demand,
including usage by alternative intraLATA toll carriers.

Long-distance service revenues increased in the first quarter
of 1996 due to the inclusion in 1995 of accruals for rate
reductions relating to an appealed 1992 rate order in
Oklahoma. The settlement of the appeals in October 1995
eliminated the need for these accruals. Excluding the effect
of these accruals, long-distance service revenues in the
first quarter of 1996 decreased due to the continuing impact
of competition. However, long-distance service message
volumes in the first quarter of 1996 were relatively
unchanged from the first quarter of 1995, as competition-
related decreases were mostly offset by the higher message
volumes caused by optional calling plans.

Directory advertising revenues decreased in the first quarter
of 1996 as a result of the January 1996 sale of SBC's
publishing contracts for GTE Corporation's service areas to
GTE Directories.

Other operating revenues increased in the first quarter of
1996 due primarily to increased demand for the Telephone
Company's non-regulated services and products, including
Caller ID equipment.

SBC's operating expenses in the first quarter of 1996 increased
$194.7, or 8.8%, over the first quarter of 1995. Components of
operating expenses for the first quarters of 1996 and 1995 are as
follows:

First Quarter Percent
Change

1996 vs.
1996 1995 1995

Cost of services and products $ 933.1 $ 867.5 7.6%

Selling, general and 917.7 802.3 14.4%
administrative

Depreciation and amortization 545.9 532.2 2.6%

Total $ 2,396.7 $ 2,202.0 8.8%


Cost of services and products increased for the first
quarter of 1996 due to demand related increases at the
Telephone Company, largely in the form of increases in
materials, contract services and annual compensation
increases. Increases at Mobile Systems, largely related to
growth, were offset by the absence of costs related to
directory printing contracts sold in January 1996.


Selling, general and administrative expenses increased in
the first quarter of 1996 largely due to growth-related
increases at Mobile Systems and higher operating taxes,
including the new Texas Infrastructure Fund established as
part of legislation that became effective in September 1995.

Interest expense decreased $13.7, or 10.2%, in the first quarter
of 1996, due primarily to lower debt levels.

Equity in net income of affiliates increased $45.1 in the first
quarter of 1996. This increase was primarily due to higher
earnings from SBC's investment in Telmex, due to stabilization of
the peso and operational growth, indicated by increases in
cellular customers and long-distance usage.

SBC's investment in Telmex is recorded in accordance with U.S.
generally accepted accounting principles, which exclude inflation
adjustments and include adjustments for the purchase method of
accounting.

Income taxes increased $76.3, or 40.4%, in the first quarter of
1996 due to higher earnings and the effect on taxes of the
discontinuance of regulatory accounting in the third quarter of
1995.

OPERATING ENVIRONMENT AND TRENDS OF THE BUSINESS

REGULATORY ENVIRONMENT

Telecommunications Reform Legislation Both the Missouri and
Kansas legislatures recently passed bills designed to reform
state telecommunications regulation and facilitate implementation
of the federal Telecommunications Act of 1996 (the Act). A
further description of the Act is contained in SBC's 1995 annual
report to shareowners. Both bills would replace rate of return
regulation with forms of price cap regulation. Basic local rates
will be capped at their current levels for four years in Missouri
and three years in Kansas.

The Missouri bill provides for pricing flexibility and is
designed to provide equal regulation for all competitors with the
potential for price deregulation after five years unless the
Missouri Public Service Commission finds that "effective
competition" does not exist.

The Kansas bill provides for reduced regulation, including the
possibility for price deregulation if the Kansas Corporation
Commission finds that an alternative provider of comparable
telecommunications services exists. Other provisions of the bill
include a revenue neutral rate rebalancing between intrastate
access charges and local service rates. This rebalancing is
designed to lower intrastate long-distance rates, making them
more comparable to interstate rates.

OTHER BUSINESS MATTERS

Merger Agreement On April 1, 1996, SBC and Pacific Telesis Group
(PAC) jointly announced a definitive agreement to merge an SBC
subsidiary with PAC, in a transaction in which each share of PAC
common stock will be exchanged for 0.733 of a share of SBC common
stock, subject to adjustment as described in the merger
agreement. After the merger, PAC will be a wholly-owned
subsidiary of SBC. The transaction, which has been approved by
the board of directors of each company, is intended to be
accounted for as a pooling of interests and to be a tax-free
reorganization. The merger agreement is subject to certain
regulatory approvals as well as approval by the shareowners of
each company at special meetings expected to be held within the
next few months.

LIQUIDITY AND CAPITAL RESOURCES

During the first quarter of 1996, as in 1995, SBC's primary
source of funds continued to be cash provided by operating
activities. This, combined with external financing and proceeds
from the sale of directory printing contracts, was used primarily
to fund capital expenditures and pay dividends. SBC had $570.8
of cash and cash equivalents available at March 31, 1996. SBC
has entered into agreements with several banks for lines of
credit totaling $1,055.0, all of which may be used to support
commercial paper borrowings. These lines had not been utilized
as of March 31, 1996. Commercial paper and similar borrowings as
of March 31, 1996 totaled $1,438.9.

PART II - OTHER INFORMATION


Item 6. Exhibits and Reports on Form 8-K

(a) Exhibits

Exhibit 2 Agreement and Plan of Merger, among Pacific
Telesis Group, SBC Communication Inc. and SBC Communications
(NV) Inc., dated as of April 1, 1996. (Exhibit 2 to
Form 8-K (File No. 1-8610), dated April 1, 1996.)

Exhibit 3 Restated Certificate of Incorporation of SBC
Communications Inc., filed with the Secretary of State
of Delaware on April 29, 1996.

Exhibit 12 Computation of Ratios of Earnings to Fixed Charges.

Exhibit 27 Financial Data Schedule.

(b) Reports on Form 8-K

There were no reports on Form 8-K filed during the first
quarter ended March 31, 1996.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of
1934, the registrant has duly caused this report to be signed on
its behalf by the undersigned thereunto duly authorized.

SBC Communications Inc.




May 7, 1996 /s/ Donald E. Kiernan
Donald E. Kiernan
Senior Vice President,Treasurer
and Chief Financial Officer