GTE Corporation
GTE
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GTE Corporation was a major American telecommunications company that operated from 1935 to 2000. GTE Corporation merged with Bell Atlantic in 2000 to form Verizon Communications, creating one of the largest telecommunications companies in the United States at the time.

GTE Corporation - 10-Q quarterly report FY


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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D. C. 20549




F O R M 10 - Q

X Quarterly Report Under Section 13 or 15(d) of the
Securities Exchange Act of 1934
For the period ended June 30, 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: 1-2755
......

GTE Corporation
......................................................
(Exact name of registrant as specified in its charter)
New York 13-1678633
........................................................................
(State or other jurisdiction of (I.R.S. Employer
incorporation or organization) Identification No.)


One Stamford Forum, Stamford, Conn. 06904
.....................................................
(Address of principal executive offices) (Zip Code)

Registrant's telephone number, including area code 203-965-2000
............


........................................................................

Former name, former address and former fiscal year, if changed since
last report

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 registrant was required to file such reports), and (2) has been
subject to such filing requirements for the past 90 days. YES X
NO .

GTE had 967,729,707 shares of $.05 par value common stock outstanding
(excluding 12,496,316 treasury shares) at July 31, 1996.
<TABLE>

PART I. FINANCIAL INFORMATION

GTE CORPORATION AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENTS OF INCOME

<CAPTION>
Three Months Ended Six Months Ended
June 30 June 30
1996 1995 1996 1995
(In Millions)
<S> <C> <C> <C> <C>
REVENUES AND SALES
Local services $1,534 $1,441 $ 3,044 $2,850
Network access services 1,161 1,075 2,293 2,159
Toll services 609 639 1,216 1,281
Cellular services 643 536 1,246 1,028
Directory services 399 362 622 586
Other services and sales 947 879 1,823 1,693

Total revenues and sales 5,293 4,932 10,244 9,597

OPERATING COSTS AND EXPENSES
Cost of services and sales 1,948 1,860 3,869 3,630
Selling, general & administrative 1,065 931 1,916 1,768
Depreciation and amortization 941 906 1,870 1,800

Total operating costs and expenses 3,954 3,697 7,655 7,198

OPERATING INCOME 1,339 1,235 2,589 2,399

OTHER (INCOME) EXPENSE
Interest expense 285 279 568 560
Interest capitalized (11) (8) (21) (16)
Interest income (13) (14) (27) (27)
Other - net 35 14 32 40

296 271 552 557

INCOME BEFORE INCOME TAXES 1,043 964 2,037 1,842

Income taxes 401 383 779 718

NET INCOME $ 642 $ 581 $ 1,258 $1,124

EARNINGS PER COMMON SHARE $ .66 $ .60 $ 1.29 $ 1.16

DIVIDENDS DECLARED PER COMMON SHARE $ .47 $ .47 $ .94 $ .94

AVERAGE COMMON SHARES 972 970 973 968

The accompanying notes are an integral part of these statements.

-1-
</TABLE>
GTE CORPORATION AND SUBSIDIARIES
MANAGEMENT'S DISCUSSION AND ANALYSIS OF
FINANCIAL CONDITION AND RESULTS OF OPERATIONS


RESULTS OF OPERATIONS

Consolidated net income for the second quarter of 1996 was $642 million, or
$.66 per share, compared with $581 million, or $.60 per share in the second
quarter last year, representing a 10 percent increase in earnings per share.
For the first half of 1996, consolidated net income was $1.26 billion, or
$1.29 per share, compared with $1.12 billion, or $1.16 per share last year.
The results for the first six months of 1996 include an after-tax gain on
the sale of nonstrategic telephone properties of $8 million or $.01 per
share. Excluding this gain, earnings per share for the first half of 1996
increased 10 percent over last year.

Operating income for the second quarter and first six months of 1996 rose 8
percent to $1.34 billion and $2.59 billion, respectively. This increase
resulted from increased revenues and the favorable effects of ongoing cost
reduction programs.

Consolidated revenues and sales for the second quarter of 1996 increased 7
percent to $5.29 billion compared with $4.93 billion in the second quarter
of 1995. The increase reflects the growth in network usage, the number of
cellular customers served, and new and enhanced service offerings.
Consolidated revenues and sales for the first six months of 1996 increased 7
percent to $10.24 billion compared to $9.60 billion in the same period last
year.

For the second quarter of 1996, minutes of use of GTE's domestic
local-exchange network for long-distance calling grew at an annual rate of
9.7 percent, while total domestic access lines increased 6.7 percent to 19.1
million. Access lines per employee, a key indicator of productivity,
increased from 264 a year ago to 305, representing a 15.5 percent
improvement. Internationally, GTE serves an additional 5.7 million access
lines.

Domestic cellular service revenues in the second quarter of 1996 totaled
$587 million, an 18 percent increase over the same period last year, as
customer growth continued. During the second quarter of 1996, GTE added
149,000 new domestic cellular customers bringing total U.S. customers served
to 3,243,000 an increase of 21 percent over a year ago, excluding properties
sold in 1995. Growth at GTE's international operations increased total
cellular customers by 26 percent, excluding properties sold in 1995,
bringing total cellular customers served worldwide to 3.9 million.

In connection with Telephone Operations' re-engineering plan, during the
first six months of 1996, costs of approximately $132 million have been
incurred, including $110 million to re-engineer customer service processes
and $22 million to re-engineer administrative processes. Since the plan's
inception at the beginning of 1994, 286 work centers have been consolidated
to 58 and workforce reductions of approximately 15,000 have occurred
resulting in total costs of $990 million, including $695 million to
re-engineer customer service processes and $125 million to re-engineer
administrative processes. The restructuring costs also include $170

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GTE CORPORATION AND SUBSIDIARIES
MANAGEMENT'S DISCUSSION AND ANALYSIS OF
FINANCIAL CONDITION AND RESULTS OF OPERATIONS - (Continued)


million to consolidate facilities and operations and other related costs.
These expenditures were primarily associated with the closure and relocation
of the various centers, software enhancements and separation benefits
associated with employee reductions. Implementation of the re-engineering
plan is expected to be substantially completed by year-end 1996. As of June
30,1996, $380 million remains in the restructuring reserve which management
believes is adequate to cover future expenditures.

GTE is one of the largest publicly held telecommunications companies in the
world. GTE is also the largest U.S.-based local telephone company and a
leading cellular service provider, with wireline and wireless operations
that form a market area covering about one-third of the country's
population. Outside the United States, where GTE has operated for more than
40 years, GTE serves over 6 million customers. GTE is also a leader in
government and defense communications systems and equipment,
aircraft-passenger telecommunications, directories and
telecommunication-based information services and systems.

Other (Income) Expense

Other-net includes the equity in earnings of unconsolidated subsidiaries,
which includes GTE's ownership interests in international joint ventures.
For the second quarter and first six months of 1996, the equity in earnings
of unconsolidated subsidiaries was $26 million and $82 million,
respectively, reflecting increases of $22 million and $57 million from the
respective year-ago periods. These increases primarily reflect improved
operational performance and the favorable effects of currency translation at
CANTV, the Venezuelan telephone company in which GTE owns a 20.4% interest.

Other-net also includes pre-tax gains resulting from the sales of
nonstrategic cellular properties of $11 million and $10 million for the
second quarter and first six months of 1996, respectively. This compares to
similar gains recorded in the prior year second quarter and first six months
of $35 million and $38 million, respectively.

In addition to the gains recorded on the sales of cellular properties,
Other-net for the first six months of 1996 includes a pre-tax gain of $12
million related to the program to sell or trade a small percentage of
nonstrategic domestic local-exchange telephone properties.


CAPITAL RESOURCES AND LIQUIDITY

Cash from operations for the first six months of 1996 totaled $2.82 billion
compared with $2.16 billion in 1995. The increase in cash from operations
reflects the improved operating results during the first six months of 1996,
combined with lower income tax and interest payments and overall improvement
in working capital requirements.




-3-
GTE CORPORATION AND SUBSIDIARIES
MANAGEMENT'S DISCUSSION AND ANALYSIS OF
FINANCIAL CONDITION AND RESULTS OF OPERATIONS - (Continued)


Cash used in investing activities totaled $1.54 billion compared with $2.37
billion in the first six months of 1995. Proceeds from sales of assets for
the first half of 1996 includes approximately $261 million from the sales of
the Atlanta and Denver personal communications services ("PCS") licenses.

These transactions, which were announced in early 1996, approximated book
value and closed during the second quarter of 1996. Acquisitions and
investments for the first six months of 1995, includes approximately $350
million expended to acquire PCS licenses during the Federal Communications
Commission's ("FCC") auction process. Capital expenditures totaled $1.66
billion, compared to $1.81 billion in the first six months last year. For
the full year 1996, capital expenditures are expected to be approximately
$4.2 billion compared with $4.0 billion in 1995. The majority of new
investment is being made in GTE's telephone operations to meet the demands
of growth, modernize facilities and position GTE as a low-cost provider of
high-quality voice, data and video telecommunications services. Significant
investments are also being made in GTE's other businesses, such as
mobile-cellular, to increase capacity and continue to improve and expand the
network.

Cash used in financing activities for the first six months of 1996 totaled
$1.0 billion, compared with cash provided of $282 million in the same period
last year. In August 1996, GTE's Board of Directors authorized the
repurchase of up to 25 million shares of GTE common stock in the open market
or in privately negotiated transactions. The repurchase of shares will
occur from time-to-time through July 1997, depending upon market conditions,
and may be either suspended or discontinued. The shares will be used to
satisfy the requirements of GTE's employee benefit and dividend reinvestment
programs. The repurchase program is in addition to the 20 million share
buy-back program announced in August 1995. The 1995 program is now
approximately 80 percent complete. During the first half of 1996, $915
million of dividend payments and $464 million expended for the repurchase of
approximately 10.5 million shares of GTE common stock, were partially offset
by $263 million received through GTE's employee stock purchase and dividend
reinvestment plans.

GTE believes that its present investment grade credit rating and those of
its subsidiaries provide it with the financial flexibility necessary to
pursue growth opportunities as they arise. As of July 1, 1996, GTE has
installed a two-part $4 billion syndicated line of credit to back up
commercial paper borrowings and for working capital requirements. Part one
is a five-year $2.5 billion facility for GTE. Part two is a 364-day $1.5
billion facility for certain of its telephone companies. In addition, GTE's
international operations have unused lines of credit under other facilities
of approximately $300 million.







-4-
GTE CORPORATION AND SUBSIDIARIES
MANAGEMENT'S DISCUSSION AND ANALYSIS OF
FINANCIAL CONDITION AND RESULTS OF OPERATIONS - (Continued)


RECENT DEVELOPMENTS

On August 1, 1996, the Federal Communications Commission ("FCC") voted to
release its rules implementing Section 251 of the Telecommunications Act of
1996 ("Act") dealing with interconnection, unbundling of network elements
and wholesale prices and other terms for competitive entry into
local-exchange service ("Competitive Entry Terms"). The terms of the FCC's
Report and Order ("Order") were published on August 8, 1996, and GTE is in
the process of reviewing the Order.

The Order acknowledges that the Act calls for negotiation of terms and
prices for Competitive Entry Terms between the local-exchange carrier
("LEC") and the competing carriers. The Order, among other things,
prescribes the rules for interconnection of a LEC's facilities with those of
carriers competing in the local-exchange market and the pricing methodology
to be used by states in establishing interconnection rates. The FCC
methodology calls for the states to use forward-looking costs defined as
Total Element Long Run Incremental Cost ("TELRIC"), including a reasonable
amount of forward-looking joint and common costs. State regulatory
commissions are to establish the appropriate prices based on this
methodology. The FCC also identified the network elements to be unbundled
and priced by the states using the same TELRIC plus reasonable joint and
common costs. Proxy prices for the various network elements are set out and
may be used by states which have not approved cost studies by statutory
deadlines for completing any arbitration of issues unresolved by negotiation
between the LEC and other carriers. Access to the unbundled elements are to
be at technically feasible points.

Additionally, the Order mandated use of a method of determining a LEC's
avoided costs for purposes of resale rates. States are to determine the
specific rates using this methodology but, on an interim basis, may instead
elect to use a default range of rates established by the FCC. The default
discount rates range from 17%-25% off retail rates.

To continue to support universal service, the FCC established a temporary
access framework. A competitor purchasing local service for resale or
providing only long distance service must pay full current access rates. If
unbundled local switching is purchased, the competitor must pay 75% of the
existing Transport Interconnection Charge and all of the existing Carrier
Common Line Charge. A competitor providing its own switching facility pays
no access charges even if it purchases an unbundled loop from a LEC.

The Order also provides for mutual compensation for interconnection but
presumes calling will be balanced and permits "bill and keep" arrangements.
If the LEC demonstrates calling is not balanced, interconnection prices are
to be set by the state for both carriers at the LEC's forward-looking costs.

GTE is still reviewing the impact of the approximately 700-page Order. In
addition, the FCC is scheduled to release additional rules relating to
universal service and access charge reform in the second quarter of 1997.
Until all the rules have been issued, it is difficult to determine the

-5-
GTE CORPORATION AND SUBSIDIARIES
MANAGEMENT'S DISCUSSION AND ANALYSIS OF
FINANCIAL CONDITION AND RESULTS OF OPERATIONS - (Continued)


effect on GTE. However, GTE has concerns about the Order as it relates to
the ability of a local-exchange carrier to recover all of its present costs
from its ongoing retail customers and the wholesale prices to be set by
state regulatory agencies pursuant to the FCC's guidelines.

GTE plans to appeal various aspects of the Order. Although it is too early
to determine the impact of these rules, GTE believes that, if implemented as
contained in the Order, they may advantage new entrants and competitors in a
LEC's territory. Thus, while the Order may contribute to some market
erosion in GTE's franchised territories, it may also advantage GTE outside
of its franchised territory.


In March 1996, the California Public Utilities Commission ("CPUC") approved
rules permitting local resale competition effective March 31, 1996. The
CPUC required GTE to provide interim wholesale discounts of 7 percent on
basic residential service and 12 percent on toll and business services to
future resale competitors. On April 12, 1996, GTE filed an application for
rehearing with the CPUC regarding the need to discount residential services
which are already priced below cost. In addition, GTE will be providing the
CPUC with service category specific cost studies of its wholesale discounts
in the CPUC's unbundling proceedings.

The CPUC approved the merger of Contel of California into GTE California in
April 1996. As part of this order, the CPUC ordered $69.7 million of merger
savings to be returned to the ratepayers of both companies, which represents
half of the total savings expected to be realized by this merger. GTE had
previously provided for the impact of this decision in its financial
statements. GTE received approval to return these savings to local, toll,
and access customers over a five-year period beginning in mid-1996.

On May 8, 1996, the CPUC denied GTE's motion to suspend the application of
the price cap formula for 1996. The impact of the 1996 price cap filing, a
reduction of approximately $40 million, was flowed-through to ratepayers
beginning July 1, 1996. The price cap formula will be suspended for 1997
and 1998.


GTE's 1996 annual interstate access filing was approved by the FCC in June
1996. Overall, the rates result in $18.3 million of price reductions,
effective July 1, 1996.


GTE began offering long-distance service to its customers in selected states
during the first quarter of 1996. To date, the service, marketed under the
name "GTE Easy Savings Plan"SM is available to GTE customers in 17 states
(Alabama, Arkansas, California, Florida, Hawaii, Idaho, Illinois, Indiana,
Iowa, Kentucky, Michigan, Minnesota, North Carolina, Texas, Virginia,
Washington, and Wisconsin). GTE plans to offer this service by December 31,
1996 in all 28 states where it offers local telephone service.

-6-
GTE CORPORATION AND SUBSIDIARIES
MANAGEMENT'S DISCUSSION AND ANALYSIS OF
FINANCIAL CONDITION AND RESULTS OF OPERATIONS - (Continued)


In April 1996, the Venezuelan government lifted foreign exchange controls
allowing the local currency to move to a market-based exchange rate. As a
result, the local currency devalued by approximately 65 percent. However,
due to the mix of local currency and U.S. dollar denominated assets and
liabilities, the devaluation did not have a significant impact on GTE's
results.














































-7-


GTE CORPORATION AND SUBSIDIARIES

CONDENSED CONSOLIDATED BALANCE SHEETS



June 30, December 31,
1996 1995
(In Millions)

ASSETS

CURRENT ASSETS:
Cash and temporary investments $ 597 $ 332
Receivables, less allowances
of $280 and $263 million 3,979 4,227
Inventories and supplies 742 719
Deferred income tax benefits 240 330
Other 308 284
Total Current Assets 5,866 5,892



PROPERTY, PLANT AND EQUIPMENT, at cost 52,005 50,947
Accumulated depreciation (29,646) (28,510)

Total Property, Plant and Equipment, net 22,359 22,437


INVESTMENTS AND OTHER ASSETS:
Employee benefit plans 3,315 3,058
Franchises, goodwill and other intangibles,
net of accumulated amortization of $447
and $404 million 2,530 2,765
Investments in unconsolidated companies 1,755 1,745
Other assets 1,164 1,122
Total Investments and Other Assets 8,764 8,690

Total Assets $36,989 $37,019










The accompanying notes are an integral part of these statements.




-8-


GTE CORPORATION AND SUBSIDIARIES

CONDENSED CONSOLIDATED BALANCE SHEETS



June 30, December 31,
1996 1995
(In Millions)

LIABILITIES AND SHAREHOLDERS' EQUITY

CURRENT LIABILITIES:
Short-term obligations, including
current maturities $ 2,679 $ 2,156
Accounts payable and accrued expenses 3,321 3,858
Taxes payable 963 890
Accrued restructuring costs 380 512
Dividends payable 477 476
Other 454 420
Total Current Liabilities 8,274 8,312

Long-term debt 12,342 12,744
Employee benefit plans 4,753 4,638
Deferred income taxes 1,299 1,203
Minority interests in equity of subsidiaries 2,287 2,230
Other liabilities 1,092 1,021
Total Liabilities 30,047 30,148


SHAREHOLDERS' EQUITY:
Common stock - shares issued 979,835,724
and 977,483,844 49 49
Additional paid-in capital 7,224 8,049
Retained earnings (deficit) 730 (534)
Guaranteed ESOP obligations (589) (603)
Treasury stock - 10,906,899
and 2,423,284 shares, at cost (472) (90)
Total Shareholders' Equity 6,942 6,871

Total Liabilities and
Shareholders' Equity $36,989 $37,019







The accompanying notes are an integral part of these statements.


-9-



GTE CORPORATION AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

Six Months Ended
June 30
1996 1995
(In Millions)
Operations

Net income $1,258 $1,124

Adjustments to reconcile net income
to net cash from operations:
Depreciation and amortization 1,870 1,800
Change in current assets and current
liabilities, excluding the effects of
acquisitions and dispositions (475) (902)
Deferred income taxes and other - net 166 137
Net cash from operations 2,819 2,159

Investing
Capital expenditures (1,655) (1,810)
Acquisitions and investments (233) (657)
Proceeds from sales of assets 316 75
Other - net 29 20
Net cash used in investing (1,543) (2,372)

Financing
Common stock issued 263 202
Purchase of treasury stock (464) -
Long-term debt and preferred securities issued 1,099 589
Long-term debt and preferred securities retired (317) (277)
Dividends (915) (911)
Increase (decrease) in short-term obligations,
excluding current maturities (740) 660
Other - net 63 19
Net cash (used in) from financing (1,011) 282

Increase in cash and temporary
investments 265 69

Cash and temporary investments:
Beginning of period 332 323
End of period $ 597 $ 392


Cash paid during the period for:
Interest $ 505 $ 552
Income taxes 560 681


The accompanying notes are an integral part of these statements.

-10-
GTE CORPORATION AND SUBSIDIARIES

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS


(1) BASIS OF PRESENTATION:

The unaudited Condensed Consolidated Financial Statements included
herein have been prepared by the Company, pursuant to the rules and
regulations of the Securities and Exchange Commission. 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 rules and
regulations. However, in the opinion of management of the Company,
the Condensed Consolidated Financial Statements include all
adjustments, consisting only of normal recurring accruals, necessary
to present fairly the financial information for such periods. These
Condensed Consolidated Financial Statements should be read in
conjunction with the consolidated financial statements and the notes
thereto included in the Company's 1995 Annual Report on Form 10-K.

Reclassifications of prior year data have been made in the
accompanying condensed consolidated financial statements where
appropriate to conform to the 1996 presentation.

(2) PROPERTY SALES:

In connection with the program to sell or trade a small percentage of
nonstrategic domestic local-exchange telephone properties, during
the first quarter of 1996, GTE recorded a pre-tax gain of $12 million,
which increased net income by $8 million, or $.01 per share.


























-11-


PART II. OTHER INFORMATION


Item 6. EXHIBITS AND REPORTS ON FORM 8-K

(a) Exhibits required by Item 601 of Regulation S-K.

(11) Statement re: Calculation of earnings per common
share.

(12) Statement re: Calculation of the ratio of earnings to
fixed charges.

(27) Financial Data Schedule.

(b) GTE filed no reports on Form 8-K during the second quarter
of 1996.






































-12-


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.


GTE Corporation
.............................
(Registrant)



Date: August 13, 1996 By Lawrence R. Whitman
.............................
Lawrence R. Whitman
Vice President - Controller



Date: August 13, 1996 By Marianne Drost
.............................
Marianne Drost
Secretary




























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