EX-99 5 accnov30_2003mor.htm EXHIBIT 99.1 11/30/2003 Adelphia MOR

UNITED STATES BANKRUPTCY COURT
SOUTHERN DISTRICT OF NEW YORK

Case No. 02-12834 and 02-41729 through 02-41957*
Chapter 11

ADELPHIA COMMUNICATIONS CORPORATION, et al.
(Name of Debtors)

Monthly Operating Report for
the period ended November 30, 2003 **

Debtors’ Address:
5619 DTC Parkway
Greenwood Village, CO 80111

Willkie Farr & Gallagher LLP
(Debtors’ Attorneys)

Monthly Operating Income: $4,619
($ in thousands)

Report Preparer:

The undersigned, having reviewed the attached report and being familiar with the Debtors’ financial affairs, verifies under the penalty of perjury, that the information contained therein is complete, accurate and truthful to the best of my knowledge.**

Date: December 23, 2003

/s/ Scott Macdonald
Scott Macdonald
Senior Vice President
    and Chief Accounting Officer

Indicate if this is an amended statement by checking here

AMENDED STATEMENT_____

* Refer to Schedule VI for a listing of Debtors by Case Number

**All amounts herein are preliminary and subject to revision. The Debtors reserve all rights to revise this report.


ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
UNAUDITED CONSOLIDATED BALANCE SHEET
(Dollars in thousands, except per share amounts)
November 30,
2003

ASSETS:        
Cash and cash equivalents   $ 253,027  
Restricted cash    85,763  
Subscriber receivables - net    205,307  
Prepaid expenses    50,401  
Investments    22,706  
Intercompany receivables    27,554,187  
Related party receivables    1,889,576  
Property, plant and equipment - net    7,052,382  
Intangible assets - net    15,446,752  
Other assets - net    436,389  

       Total assets   $ 52,996,490  

LIABILITIES AND STOCKHOLDERS' EQUITY:  
Accounts payable   $ 137,526  
Subscriber advance payments and deposits    72,727  
Accrued interest and other liabilities    468,630  
Intercompany payables    509,716  
Related party payables    162,230  
Parent and subsidiary debt    293,158  
Deferred income taxes    2,004,685  

     3,648,672  

Liabilities subject to compromise:  
   Parent and subsidiary debt    13,421,600  
   Parent and subsidiary debt under co-borrowing credit facilities attributable to  
     Rigas family entities    2,846,156  

     16,267,756  
   Accounts payable    980,998  
   Accrued interest and other liabilities    534,072  
   Intercompany payables    27,012,249  
   Related party payables    1,358,965  
   Cumulative redeemable exchangeable preferred stock    148,794  

     Total liabilities subject to compromise    46,302,834  

     Total liabilities    49,951,506  

Minority interests    550,423  

Stockholders' equity:  
   Convertible preferred stock    397  
   Class A and Class B common stock, $.01 par value, 1,500,000,000 shared authorized,  
     254,842,461 shares issued and outstanding    2,548  
   Additional paid-in capital    9,460,346  
   Accumulated other comprehensive loss    (6,864 )
   Accumulated deficit    (3,966,309 )
   Treasury stock, at cost    (149,401 )

     5,340,717  
   Amounts due from Rigas family entities under co-borrowing credit facilities    (2,846,156 )

     Total stockholders' equity    2,494,561  

       Total liabilities and stockholders' equity   $ 52,996,490  

        The accompanying notes are an integral part of these unaudited consolidated financial statements.




2


ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
UNAUDITED CONSOLIDATED STATEMENTS OF OPERATIONS
(Dollars in thousands, except per share amounts)
Month Ended
November 30, 2003

Seventeen
Months Ended
November 30, 2003

Revenue     $ 313,674   $ 4,942,473  
Cost and expenses:  
   Direct operating and programming    151,614    2,320,879  
   Selling, general and administrative    70,503    1,099,560  
   Depreciation and amortization    75,079    1,246,663  
   Impairment of long-lived and other assets    --    72,134  
   Non-recurring professional fees    3,461    77,813  
   Estimated provision for accounting changes    --    51,000  


       Operating income before reorganization expenses due to    13,017    74,424  
         bankruptcy  
   Reorganization expenses due to bankruptcy    8,398    128,130  


Operating income (loss)    4,619    (53,706 )


Other income (expense):  
   Interest expense    (31,774 )  (590,026 )
   Minority interest in losses of subsidiaries - net    332    10,434  
   Other-than-temporary impairment of investments and other assets    --    (182,253 )
   Other    496    6,678  


     (30,946 )  (755,167 )


Net loss before income taxes    (26,327 )  (808,873 )
Income tax benefit    --    35  


Net loss applicable to common stockholders   $ (26,327 ) $ (808,838 )


Net loss per weighted average share outstanding - basic and diluted   $ (0.10 ) $ (3.19 )


Weighted average shares outstanding (in thousands) - basic and diluted    253,748    253,748  


        The accompanying notes are an integral part of these unaudited consolidated financial statements.




3


ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
UNAUDITED CONSOLIDATED STATEMENTS OF CASH FLOWS
(Dollars in thousands)
Month Ended
November 30, 2003

Seventeen
Months Ended
November 30, 2003

Cash flows from operating activities:            
  Net loss   $ (26,327 ) $ (808,838 )
   Adjustments to reconcile net loss to net cash  
     provided by operating activities:  
   Depreciation and amortization    75,079    1,246,663  
   Amortization of bank financing costs    2,080    34,078  
   Impairment of long-lived and other assets    --    72,134  
   Other-than-temporary impairment of investments  
     and other assets    --    182,253  
   Minority interest in losses of subsidiaries - net    (332 )  (10,434 )
   Gain on sale of assets - net    --    (1,969 )
   Reorganization expenses due to bankruptcy    8,398    128,130  
   Non-recurring professional fees, net of amounts paid    1,552    23,125  
   Change in assets and liabilities:  
     Subscriber receivables - net    1,891    (4,493 )
     Prepaid expenses - net    3,284    5,366  
     Other assets - net    (3,175 )  (62,035 )
     Accounts payable    (13,521 )  43,840  
     Subscriber advance payments and deposits    (41,570 )  (5,105 )
     Accrued interest and other liabilities    8,682    271,610  
     Intercompany receivables and payables - net    (491 )  (19,070 )


Net cash provided by operating activities before  
   payment of reorganization expenses    15,550    1,095,255  
Reorganization expenses paid during the period    (5,929 )  (97,893 )


Net cash provided by operating activities    9,621    997,362  


Cash flows from investing activities:  
   Expenditures for property, plant and equipment    (59,608 )  (978,012 )
   Cash paid for acquisitions    --    (2,887 )
   Changes in restricted cash    (374 )  (84,381 )
   Investment distributions and contributions - net    13    (1,041 )
   Related party receivables and payables - net    910    31,389  


Net cash used in investing activities    (59,059 )  (1,034,932 )


Cash flows from financing activities:  
   Proceeds from debt    12,000    233,000  
   Payments of debt    (2,167 )  (35,991 )
   Payment of debtor in possession bank financing costs    --    (48,797 )


Net cash provided by financing activities    9,833    148,212  


Change in cash and cash equivalents    (39,605 )  110,642  
Cash and cash equivalents, beginning of period    292,632    142,385  


Cash and cash equivalents, end of period   $ 253,027   $ 253,027  


        The accompanying notes are an integral part of these unaudited consolidated financial statements.




4


ADELPHIA COMMUNICATIONS CORPORATION, et. al.
(DEBTORS-IN-POSSESSION)
NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
(Dollars in thousands)

1.     Organization, Business and Proceedings under Chapter 11

        Adelphia Communications Corporation and subsidiaries (“Adelphia” or the “Company”) owns, operates and manages cable television systems and other related businesses. Adelphia’s operations consist primarily of selling video programming and high-speed internet services, which are distributed to subscribers for a monthly fee through a network of fiber optic and coaxial cables. These services are offered in the respective franchise areas under the name Adelphia. Cable systems owned by Adelphia are located in 29 states and Puerto Rico, with strategic clusters in Los Angeles, Western Pennsylvania, Ohio, Western New York, New England, Florida, Virginia and Colorado Springs.

        Solely for the purposes of the accompanying unaudited consolidated financial statements, the accounts of Adelphia, including its majority-owned subsidiaries and subsidiaries that are at least 50% owned and controlled by Adelphia, are included with the exception of those subsidiaries/entities (the “Non-Filing Entities”) who did not file voluntary petitions under Chapter 11 of Title 11 of the United States Code (the “Bankruptcy Code”) and Century-ML Cable Venture (“CMLCV”), a joint venture of which Adelphia is the Managing partner and whose bankruptcy filing is administered separately. The accompanying unaudited consolidated financial statements do not include any entities owned and/or controlled by the John J. Rigas family (the “Rigas Family” or “Rigas Entities”). The Non-Filing Entities as of November 30, 2003 include Palm Beach Group Cable, Inc., Palm Beach Group Cable Joint Venture, Century-ML Cable Corporation, Praxis Capital Ventures, L.P., St. Mary’s Television, Inc., STV Communications and Main Security Surveillance, Inc. As of and for the month ended November 30, 2003, the Non-Filing Entities were not significant to the consolidated results of operations, financial position, or cash flows of the filing entities.

        Adelphia Business Solutions, Inc., which currently conducts business under the name TelCove (“TelCove”), was a consolidated subsidiary of Adelphia as of December 31, 2001. TelCove owns, operates and manages entities which provide competitive local exchange carrier (“CLEC”) telecommunications services. On January 11, 2002, the Company distributed in the form of a dividend, all of the shares of common stock of TelCove owned by Adelphia to holders of Adelphia’s Class A and Class B common stock (the “Spin-off”). As a result of the Spin-off, the Rigas Family holds a majority of the total voting power of TelCove common stock. The distribution of TelCove common stock was recorded on the date of the Spin-off. Accordingly, the accompanying unaudited consolidated financial statements do not include the accounts of TelCove. On March 27, 2002, TelCove and certain of its direct subsidiaries filed voluntary petitions to reorganize under Chapter 11 of the Bankruptcy Code in the United States Bankruptcy Court for the Southern District of New York (the “Bankruptcy Court”). On December 19, 2003, the Bankruptcy Court entered an order confirming TelCove’s Modified Third Amended Joint Plan of Reorganization Under Chapter 11 of the Bankruptcy Code, dated December 18, 2003.

Bankruptcy Proceedings

        On June 25, 2002, Adelphia and all of its wholly-owned subsidiaries (including Century Communications Corporation (“Century”) which filed on June 10, 2002) (all filing entities herein known as the “Debtors” or “Filing Entities”) except for the Non-Filing Entities and CMLCV which filed on September 30, 2002 (see Note 18) filed voluntary petitions to reorganize under Chapter 11 of the Bankruptcy Code in the Bankruptcy Court. The Debtors are operating their business as debtors-in-possession. On July 11, 2002, the Office of the United States Trustee for the Southern District of New York (the “U.S. Trustee”) appointed a statutory committee of unsecured creditors (the “Creditors’ Committee”). In addition, on July 31, 2002, the U.S. Trustee appointed a statutory committee of equity holders (the “Equity Committee” and collectively with the Creditors’ Committee, the “Committees”). The Committees have the right to, among other things, review and object to certain business transactions and may participate in the formulation of the Company’s long-term business plan and plan of reorganization. By order dated October 25, 2002, the Bankruptcy Court granted the Company’s request for an extension of the exclusive period within which to file a plan or plans of reorganization and solicit acceptances thereof, through February 21, 2003 and April 21, 2003, respectively. By order dated March 20, 2003, the Bankruptcy Court granted the Company’s second request for an extension of the exclusive period within which to file a plan or plans of reorganization and solicit acceptances thereof through June 20, 2003 and August 21, 2003, respectively. By order dated June 26, 2003, the Bankruptcy Court granted the Company’s third request for an extension of the exclusive period within which to file a plan or plans of reorganization and solicit acceptances thereof through October 20, 2003 and December 22, 2003, respectively. By order dated November 13, 2003, the Bankruptcy Court granted the Company’s fourth request for an extension of the exclusive period within which to file a plan or plans of reorganization and solicit acceptances thereof through February 17, 2004 and April 20, 2004, respectively.




5


ADELPHIA COMMUNICATIONS CORPORATION, et. al.
(DEBTORS-IN-POSSESSION)
NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
(Dollars in thousands)

Bankruptcy Costs and Fees

        In connection with the effectiveness of a plan or plans of reorganization, the Company will incur certain costs and fees. Certain of these expenses will be due once the plan of reorganization is approved by the Bankruptcy Court and include cure costs, financing fees and success fees. The Company is currently aware of certain success fees that potentially could be paid to representatives of the Company and Committees upon the Company’s emergence from bankruptcy. Currently, these contingent fees are estimated to be between $27,000 to $31,500. As no plan or plans of reorganization have been confirmed by the Bankruptcy Court, no accrual for such amounts has been recorded in the accompanying unaudited consolidated financial statements.

Basis of Presentation

        Until a plan or plans of reorganization is confirmed by the Bankruptcy Court, the unaudited consolidated financial statements of the Company have been prepared using guidance prescribed by the American Institute of Certified Public Accountants’ (“AICPA”) Statement of Position 90-7 “Financial Reporting by Entities in Reorganization Under the Bankruptcy Code” (“SOP 90-7”) and generally accepted accounting principles in the United States of America (“GAAP”). These unaudited consolidated financial statements are not intended to present fairly the financial position of the Company as of November 30, 2003, or the results of its operations or its cash flows for the one and seventeen month periods ended November 30, 2003 in conformity with GAAP because the accompanying. unaudited consolidated financial statements exclude the financial position, results of operations and cash flows of the Non-Filing entities and CMLCV. Furthermore, the accompanying unaudited consolidated financial statements do not include all of the information and footnote disclosures required by GAAP for complete financial statements.

        The accompanying unaudited consolidated financial statements of the Company have been prepared on a going concern basis, which assumes the realization of assets and the payment of liabilities in the ordinary course of business, and do not reflect any adjustments that might result if the Company is unable to continue as a going concern. As a result of the reorganization proceedings under Chapter 11 of the Bankruptcy Code, the Company may take, or may be required to take, actions which may cause assets to be realized, or liabilities to be liquidated, for amounts other than those reflected in the accompanying unaudited consolidated financial statements.

        SOP 90-7 requires that pre-petition liabilities that are subject to compromise be segregated in the unaudited consolidated balance sheet as liabilities subject to compromise and that revenue, expenses, realized gains and losses, and provisions for losses resulting directly from the reorganization due to the bankruptcy be reported separately as reorganization expenses in the unaudited consolidated statement of operations. See Note 5 to these unaudited consolidated financial statements for further discussion.

        As a result of the Company’s recurring losses, the Chapter 11 filing and circumstances relating to these events (including the Company’s debt structure), actions taken by Rigas management and current economic conditions, realization of assets and liquidation of liabilities are subject to significant uncertainty. In order to provide liquidity through June 2004, the Company entered into an Amended and Restated Credit and Guaranty Agreement dated as of August 26, 2002, as amended, with a group of lenders led by JP Morgan Securities Inc. and CitiGroup Global Markets Inc. (formerly known as Salomon Smith Barney, Inc.) as Co-Lead Arrangers (the “DIP Lenders”), for a Debtor-in-Possession Credit Facility (the “DIP Facility”). See Note 2 to these unaudited consolidated financial statements for further discussion. The Company believes that cash flows from operations, along with the financing provided through the DIP Facility, should allow the Company to continue as a going concern; however, there can be no assurance of this. The Company’s ability to continue as a going concern is also dependent upon its ability to maintain compliance with covenants under the DIP Facility and the ability to generate sufficient cash flow from operations and financing sources to meet its obligations as they become due. In the event a Chapter 11 plan or plans of reorganization is confirmed by the Bankruptcy Court and becomes effective, continuation of the Company’s business thereafter will be dependent on the Company’s ability to achieve positive operating results and maintain satisfactory capital and liquidity. Until a plan or plans of reorganization is confirmed by the Bankruptcy Court and becomes effective, there can be no assurance that the Company will emerge from these bankruptcy proceedings. Furthermore, the effect on the Company’s business from the terms and conditions of such a plan or plans of reorganization cannot be determined at this time and, therefore, also raises substantial doubt regarding the Company’s ability to continue as a going concern.




6


ADELPHIA COMMUNICATIONS CORPORATION, et. al.
(DEBTORS-IN-POSSESSION)
NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
(Dollars in thousands)

        The accompanying unaudited consolidated financial statements have been derived from the books and records of the Company. However, certain financial information has not been subject to procedures that would typically be applied to financial information presented in accordance with GAAP. Upon the application of such procedures (i.e., tests for asset impairment), the Company believes that the financial information of the Debtors will be subject to changes, and these changes could be material. The Company’s intangible assets primarily consist of purchased franchises and goodwill that resulted from the allocation of the purchase price of previously acquired cable systems. In accordance with Statement of Financial Accounting Standards (“SFAS”) No. 142, “Goodwill and Other Intangible Assets”, the Company discontinued amortizing its purchased franchise and goodwill intangibles as of January 1, 2002. SFAS No. 142 requires annually testing for impairment of goodwill and indefinite-lived intangible assets (i.e., purchased franchise intangibles), or more frequently as warranted by events or changes in circumstances. At this time, the Company has not completed its impairment test of its purchased franchise and goodwill intangible assets. Any adjustment, as a result of an analysis performed in accordance with SFAS No. 142, may have a material impact on the Company’s financial statements. Additionally, the Company has not completed its adoption of SFAS No. 144, “Accounting for the Impairment or Disposal of Long-Lived Assets”, which addresses the financial accounting and reporting for the impairment of long-lived assets and long-lived assets to be disposed of. Once the Company has completed its adoption of SFAS No. 144, an adjustment to the financial statements may be required and this adjustment may be material to the financial statements. Furthermore, the Company disclosed in its Current Report on Form 8-K, dated June 10, 2002, that it believes that certain financial information reported by Rigas management was unreliable. As such, the books and records of the Company from which the accompanying unaudited consolidated financial statements of the Debtors are derived may not accurately reflect the financial condition, results of operations and cash flows of the Debtors.

        The Company is reviewing its books and records and other information on an on-going basis to determine whether the accompanying unaudited consolidated financial statements of the Debtors should be supplemented or otherwise amended. The Company reserves the right to file, at any time, such supplements or amendments to these accompanying unaudited consolidated financial statements. The accompanying unaudited consolidated financial statements should not be considered an admission regarding any of the Debtors’ income, expenditures or general financial condition, but rather, a current compilation of the Debtors’ books and records. The Company does not make, and specifically disclaims, any representation or warranty as to the completeness or accuracy of the information set forth herein.

        All significant intercompany accounts have been presented gross for purposes of these unaudited consolidated financial statements and accordingly, have not been eliminated in consolidation. GAAP would require that these intercompany balances be eliminated in consolidation. See Note 8 to these unaudited consolidated financial statements for further discussion.




7


ADELPHIA COMMUNICATIONS CORPORATION, et. al.
(DEBTORS-IN-POSSESSION)
NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
(Dollars in thousands)

        As previously stated, certain footnote disclosures normally included in unaudited consolidated financial statements prepared in accordance with GAAP have been condensed or omitted. In the opinion of management, all disclosures considered necessary for an informative presentation have been included herein. For further information, refer to the consolidated financial statements and footnotes thereto included in the Company’s Annual Report on Form 10-K as of and for the year ended December 31, 2000. As further discussed in Dismissal of Former Independent Public Accountants/New Management below, PricewaterhouseCoopers, LLP (“PwC”), the Company’s independent accountants, has not completed its audit as of and for the years ended December 31, 2002 and 2001 or its re-audits as of and for the years ended December 31, 2000 and 1999.

Reclassification

        Certain amounts for the seventeen months ended November 30, 2003 have been reclassified to conform with the November 30, 2003 monthly presentation.

        In accordance with SFAS No. 150, “Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity,” the Company has reclassified “Cumulative redeemable exchangeable preferred stock” as a liability in the accompanying unaudited consolidated balance sheet.

Dismissal of Former Independent Public Accountants/New Management

        As disclosed in its Current Report on Form 8-K filed on June 14, 2002 as amended, the Company, on June 9, 2002, dismissed Deloitte & Touche LLP (“Deloitte”), its former independent public accountants.

        As a result of actions taken by management of the Company during the time that it was controlled by the Rigas family (“Rigas Management”), the Company has not yet completed its financial statements as of and for the years ended December 31, 2002 and 2001 or received its independent auditor’s report thereon or filed with the Securities and Exchange Commission (“SEC”) its Annual Report on Form 10-K as of and for the years ended December 31, 2002 and 2001. Furthermore, the Company has not timely filed its Quarterly Reports on Form 10-Q for the quarters ended September 30, 2003, June 30, 2003, March 31, 2003, September 30, 2002, June 30, 2002 and March 31, 2002. As of the date Deloitte was dismissed as the Company’s independent accountants, Deloitte had not completed its audit nor issued its independent auditors’ report with respect to the Company’s financial statements as of and for the year ended December 31, 2001. As disclosed in a press release attached to its Current Report on Form 8-K filed on June 21, 2002, the Company announced that it had been advised by Deloitte that, based on the Company’s decision to restate the financial statements, Deloitte withdrew certifications of financial statements of the Company and its subsidiaries that Deloitte had issued since March 2001. The Company expects to restate its financial statements for the years ended December 31, 2000 and 1999 and its interim financial statements for 2001 and possibly other periods. At this time, management has not completed its review of the Company’s books and records and PwC has not completed the audits for the years ended December 31, 2002 and 2001 or its re-audits for the years ended December 31, 2000 and 1999. See Note 3 to these unaudited consolidated financial statements for further information.

        On November 6, 2002, the Company filed a lawsuit against Deloitte charging them with, among other charges, professional negligence, breach of contract, fraud and wrongful conduct. The Company is seeking compensation for all injury from Deloitte’s conduct, as well as punitive damages. Deloitte filed preliminary objections to the complaint. On June 11, 2003, the Bankruptcy Court denied Deloitte’s preliminary objections in their entirety. On September 15, 2003, Deloitte filed an answer and counterclaims with respect to the Company’s complaint and also asserted claims against the Rigas Family. The Company will respond to Deloitte’s counterclaims in due course.

        Effective March 18, 2003, the Company appointed William Schleyer to serve as its new Chief Executive Officer and Ronald Cooper to serve as its new President and Chief Operating Officer. The new Chief Executive Officer replaced the Interim Chief Executive Officer, who, along with other new members of management, took control of the Company in May 2002. The Company’s employment of William Schleyer and Ronald Cooper was approved by the Bankruptcy Court by Orders dated March 4, 2003 and March 7, 2003, respectively. Mr. Schleyer’s employment agreement provides that he will be permitted to use the Company’s aircraft in accordance with the corporate aircraft policy approved by the Board of Directors, and prohibits personal use of the aircraft. In October 2003, the Board of Directors approved an aircraft policy that provides, among other things, that reimbursed commuting under a timeshare arrangement does not constitute personal use of the aircraft if significant advantages to the Company in terms of time, money, security or productivity may be realized.




8


ADELPHIA COMMUNICATIONS CORPORATION, et. al.
(DEBTORS-IN-POSSESSION)
NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
(Dollars in thousands)

2. Debt and Other Obligations

        Due to the commencement of the Chapter 11 filings and the Company’s failure to comply with certain financial covenants, the Company is in default on substantially all of its pre-petition debt obligations. Except as otherwise may be determined by the Bankruptcy Court, the stay protection afforded by the Chapter 11 filings prevents any action from being taken with regard to any of the defaults under the pre-petition debt obligations. All of the pre-petition obligations are classified as liabilities subject to compromise in the accompanying consolidated balance sheet as of November 30, 2003. See Note 4 to these unaudited consolidated financial statements for further information.

DIP Facility

        In connection with the Chapter 11 filings, the Company entered into a $1,500,000 DIP Facility. The DIP Facility was approved by the Bankruptcy Court on August 23, 2002.  The DIP Facility expires on the earlier of June 25, 2004 or upon the occurrence of certain other events, including the effective date of a reorganization plan of any loan party that is confirmed pursuant to an order of the Bankruptcy Court.  The debtor-in-possession commitment that Adelphia received can be used for general corporate purposes and investments, as defined in the DIP Facility. The DIP Facility is secured with a first priority lien on all of Adelphia’s unencumbered assets, a priming first priority lien on all its assets securing its pre-petition bank debt, and a junior lien on all other assets subject to valid pre-existing liens.  The DIP Facility consists of a $1,300,000 revolving credit facility (the “Tranche A Loans”) and a $200,000 loan (the “Tranche B Loan”). Loans under the DIP Facility bear interest at the Alternate Base Rate (greatest of the Prime Rate, the Base CD Rate plus 1% or the Federal Funds Effective Rate plus .5%) plus 2.5% or LIBOR plus 3.5%.  On September 3, 2002, the Company closed on the DIP Facility and, as part of the closing, the proceeds from the Tranche B Loan in the amount of $200,000 were funded by the DIP Lenders and transferred into credit-linked investment accounts maintained at JPMorgan Chase Bank. The Company pays interest on the Tranche B Loan proceeds, net of interest income, as defined. Furthermore, as of November 30, 2003, the Company has issued letters of credit totaling $42,426 secured by the Tranche B Loan proceeds. The portion of the proceeds from the Tranche B Loan associated with issued letters of credit has been reflected in restricted cash in the accompanying consolidated balance sheet.

        The DIP Facility contains certain restrictive covenants, which include limitations on the incurrence of additional guarantees, liens and indebtedness, the sale of assets, and the funding of capital expenditures. The DIP Facility also requires that the Company meet certain financial covenants, which became effective for periods beginning May 1, 2003. The Company believes that it is in material compliance with all of the requirements of the DIP Facility.

        On July 10, 2003, the Company made a mandatory prepayment of principal on the DIP Facility in connection with an asset sale. As a result, the total commitment for the entire DIP Facility was reduced to $1,499,032 and the total commitment of the Tranche B Loan was reduced to $199,032. As of November 30, 2003, $199,032 under the Tranche B Loan has been drawn and $33,000 under the Tranche A Loan has been drawn, leaving availability of $1,267,000 under the Tranche A Loans.

        On December 5, 2003, Amendment No. 10 to the DIP Facility became effective. Under the terms of Amendment No. 10 to the DIP Facility, the lenders under the DIP Facility (the “DIP Lenders”) agreed to permit the loan parties to enter into certain transactions which may have otherwise been prohibited by the DIP Facility, including a transaction involving the settlement of certain claims regarding asset ownership with TelCove. In addition, under the terms of Amendment No. 10 to the DIP Facility, the Company and the DIP Lenders agreed to, among other things, (i) increase the aggregate amount of asset sales that the loan parties may consummate without DIP Lender approval from $15,000 to $30,000 and (ii) extend the date by which the loan parties are required to deliver their audited financial statements for the 2003 fiscal year to April 15, 2004.




9


ADELPHIA COMMUNICATIONS CORPORATION, et. al.
(DEBTORS-IN-POSSESSION)
NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
(Dollars in thousands)

        On December 18, 2003, Amendment No. 11 to the DIP Facility became effective. Under the terms of Amendment No. 11, the DIP Lenders agreed to extend the date by which the loan parties are required to deliver a draft plan of reorganization and draft disclosure statement from December 31, 2003 to February 16, 2004.

        The foregoing summary of Amendments No. 10 and 11 to the DIP Facility is qualified in its entirety by reference to the amendments, which are being filed with the SEC contemporaneously with the filing of this Monthly Operating Report.

Co-Borrowing Credit Facilities

        As disclosed in the Company’s Current Report on Form 8-K filed on May 24, 2002, various subsidiaries of the Company have entered into co-borrowing credit facilities with certain entities owned by the Rigas Family. Historically, the Company’s financial statements reported borrowings attributable only to the Company under such co-borrowing credit facilities and provided footnote disclosure as to the total amount of borrowings permitted under such facilities without disclosing the amount of borrowings attributable to entities owned by the Rigas Family. Therefore, the entire co-borrowing credit facilities were not reflected as indebtedness on the Company’s historical financial statements.

        As discussed in Note 1, at this time, PwC has not completed its audits of the Company’s financial statements as of and for the years ended December 31, 2002 and 2001 and the Company expects to restate its financial statements as of and for the years ended December 31, 2000 and 1999. As disclosed in its Current Reports on Form 8-K filed on May 24 and June 10, 2002, after initial discussions with the SEC in early May 2002, the Company announced on May 24, 2002 that it had tentatively concluded that it would increase the Company’s indebtedness by $2,846,156 to reflect the full amount of borrowings by entities owned by the Rigas Family for which subsidiaries of the Company are jointly and severally liable. Accordingly, the accompanying unaudited consolidated financial statements reflect an increase of $2,846,156 of such indebtedness of parent and subsidiary debt in liabilities subject to compromise with a corresponding receivable from such Rigas Entities reflected as a reduction in stockholders’ equity. Since consultations are continuing with the SEC and PwC, and PwC has not yet completed its audit of the Company’s financial statements, the accounting treatment for the increase in parent and subsidiary debt and the reduction in stockholders’ equity for the corresponding receivable reflected in the accompanying unaudited financial statements has yet to be finalized. The final accounting treatment may result in a materially different treatment from that presented herein.

        On July 6, 2003, the Creditors’ Committee filed an adversary proceeding against the Debtors’ Pre-Petition Agents and Pre-Petition Secured Lenders (collectively, the “Defendants”) on behalf of the Debtors and their estates seeking, among other things, to: (i) recover as fraudulent transfers the principal and interest paid by the Debtors to the Defendants; (ii) avoid as fraudulent transfer obligations the Debtors’ obligation, if any, to repay the Defendants; (iii) recover damages for breaches of fiduciary duties to the Debtors and for aiding and abetting fraud and breaches of fiduciary duties by the Rigas Family; (iv) equitably disallow, subordinate or re-characterize each of the Defendants’ claims in the Debtors’ bankruptcy proceedings; (v) avoid and recover certain preferential transfers made to certain of the Defendants; and (vi) recover damages for violations of the Bank Holding Company Act. On July 29, 2003, the Bankruptcy Court entered a Stipulation and Order Regarding (a) the Creditors’ Committee’s Motion for Leave to Prosecute Claims and Causes of Action Against the Defendants, (b) the Equity Committee’s Motion to Intervene in the Adversary Proceeding and (c) the Pre-Petition Agents’ Responses in Opposition to the Motion of the Creditors’ Committee and the Equity Committee and Alternative Motions to Dismiss the Creditors’ Committee’s Complaint. On July 31, 2003, the Equity Committee filed a motion seeking authority to file additional claims against the Pre-Petition Lenders. By decision and order of the Bankruptcy Court, on August 5, 2003, the Bankruptcy Court determined that the Creditors’ Committee had met the applicable legal standards to assert claims on behalf of the Debtors. On or about October 3, 2003, certain of the Defendants filed objections to the Creditors’ Committee’s motion seeking standing to pursue the adversary proceeding filed against the Defendants.




10


ADELPHIA COMMUNICATIONS CORPORATION, et. al.
(DEBTORS-IN-POSSESSION)
NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
(Dollars in thousands)

Parent and Subsidiary Debt

        The following information is an update of certain disclosures relating to the book value of the Company’s debt, as reflected on its books and records, included in Note 4 to Adelphia’s consolidated financial statements contained in the Annual Report on Form 10-K as of and for the year ended December 31, 2000. The book value of such indebtedness does not necessarily reflect the amount of the claim of the holders’ of such indebtedness in the Company’s bankruptcy proceeding.

Parent Debt:

November 30,
2003

9 1/4% Senior Notes due 2002     $ 325,000  
8 1/8% Senior Notes due 2003    149,817  
10 1/2% Senior Notes due 2004    150,000  
7 1/2% Senior Notes due 2004    100,000  
10 1/4% Senior Notes due 2006    487,698  
9 7/8% Senior Notes due 2007    348,417  
8 3/8% Senior Notes due 2008    299,438  
7 3/4% Senior Notes due 2009    300,000  
7 7/8% Senior Notes due 2009    350,000  
9 3/8% Senior Notes due 2009    497,048  
10 7/8% Senior Notes due 2010    745,316  
10 1/4% Senior Notes due 2011    1,000,000  
6 % Convertible Subordinated Notes due 2006    1,024,924  
3 1/4% Convertible Subordinated Notes due 2021    978,253  
9 7/8% Senior Debentures due 2005    129,286  
9 1/2% Pay-In-Kind Notes due 2004    31,847  

  Total parent debt   $ 6,917,044  



Subsidiary Debt:

  
Notes to banks   $ 3,970,531  
DIP Facility    232,032  
10 5/8% Senior Notes of Olympus due 2006    202,243  
11% Senior Subordinated Notes of FrontierVision Due 2006    207,953  
11 7/8% Senior Discount Notes Series A of FrontierVision due 2007    244,639  
11 7/8% Senior Discount Notes Series B of FrontierVision due 2007    89,953  
Zero Coupon Senior Discount Notes of Arahova due 2003    412,601  
9 1/2% Senior Notes of Arahova due 2005    250,590  
8 7/8% Senior Notes of Arahova due 2007    245,371  
8 3/4% Senior Notes of Arahova due 2007    219,168  
8 3/8% Senior Notes of Arahova due 2007    96,046  
8 3/8% Senior Notes of Arahova due 2017    94,924  
Senior Discount Notes of Arahova due 2008    348,086  
Other subsidiary debt and capital leases    183,577  

   Total subsidiary debt   $ 6,797,714  

   Total parent and subsidiary debt, exclusive of co-borrowing credit facilities    13,714,758  
   Debt under co-borrowing credit facilities attributable to Rigas Entities    2,846,156  

    $ 16,560,914  




11


ADELPHIA COMMUNICATIONS CORPORATION, et. al.
(DEBTORS-IN-POSSESSION)
NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
(Dollars in thousands)

        In connection with the Company’s ongoing review of its books and records and other information, an adjustment was made for liabilities subject to compromise regarding classification of leases. For purposes of this report only, leases which are being paid on a current basis, have not been treated as liabilities subject to compromise.

        Total parent and subsidiary debt, exclusive of debt under co-borrowing credit facilities attributable to Rigas Entities, of $13,714,758 consists of liabilities subject to compromise of $13,421,600, bank financing under the DIP Facility of $232,032 and capital leases of $61,126.

Weighted average interest rate payable by subsidiaries  
   under credit agreements with banks 4.80%

Interest Expense

        Interest expense totaled $31,774 and $590,026 for the one and seventeen month periods ended November 30, 2003, respectively, of which $12,337 and $226,295 is attributable to the Rigas Entities under co-borrowing credit facilities. In accordance with SOP 90-7, interest expense is reported only to the extent that it will be paid during Chapter 11 proceedings or will be allowed on a secured or unsecured claim. Had the Company not filed voluntary petitions under Chapter 11 of the Bankruptcy Code, the amount of interest expense that would have been reported in the unaudited consolidated statement of operations, for the one and seventeen month periods ended November 30, 2003 is $93,396 and $1,641,985, respectively.

Other

        By order dated August 7, 2003, the Bankruptcy Court ordered that the Rigas family could cause the Rigas Entities to pay on their behalf certain defense costs, not to exceed $15,000 in the aggregate. The order does not require any Debtor to advance funds of any Debtor’s estate for such defense costs. Adelphia and the Creditors’ Committee both appealed the order. The United States District Court for the Southern District of New York temporarily stayed the order. On September 2, 2003, the Bankruptcy Court approved a stipulation and order between the Debtors, the Rigas Family and certain other parties that allowed the Rigas Entities to advance up to $15,000 in defense costs to the Rigas Family, acknowledged that certain Rigas Entities were in default under certain co-borrowing facilities and delegated certain management rights to the Company with respect to the Rigas Entities. As of November 30, 2003, the Rigas Entities had advanced $5,400 to the Rigas Family for defense costs in accordance with the stipulation.

3. Correction in Accounting Policies and Practices / Provision for Accounting Changes

        Effective January 1, 2003, the Company, as part of its ongoing review of its historical books and records and its financial statements, corrected certain of its erroneous accounting policies and practices for Property, Plant and Equipment (“PP&E”) relating to the capitalization of labor, labor-related costs, certain overhead costs, and certain materials (collectively, “Capitalized Costs”) used in the maintenance of its cable systems. The erroneous capitalization of costs that were corrected included, among other things, Capitalized Costs for service calls and normal, ongoing maintenance to cable systems. Some of the items that had been capitalized included system electrical power, converter repairs, equipment repairs and maintenance contracts. The Company believes that the corrections were necessary in order to be in compliance with GAAP. At the time the Company filed its current report on Form 8-K dated February 25, 2003, the Company was still evaluating Capitalized Costs related to installation activities and internal construction (collectively, “Capitalized Installation and Construction Activities”).

        In April 2003, the Company corrected its erroneous accounting policies and practices related to Capitalized Installation and Construction Activities and recorded an adjustment of approximately $15,000 in the April 2003 accounting month to correct for these errors for the months of January through March 2003. These errors included the incorrect capitalization of reconnect and disconnect activities, which are prohibited by GAAP, as well as the improper capitalization or overcapitalization of certain overhead costs. This adjustment had the effect of increasing expenses and reducing capital expenditures in April 2003. The Company had been recording a monthly provision in 2003 of $2,000 for estimated accounting changes. In conjunction with the corrections made in April 2003 for Capitalized Installation and Construction Activities, the Company discontinued recording the estimated provision and reversed the $6,000, which had been previously recorded in 2003.




12


ADELPHIA COMMUNICATIONS CORPORATION, et. al.
(DEBTORS-IN-POSSESSION)
NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
(Dollars in thousands)

        The Company has not restated previously filed Adelphia Monthly Operating Reports and has not completed its review and analysis of its new accounting policies and practices for PP&E relating to Capitalized Costs, including Capitalized Installation and Construction Activities, on the financial statements for the years ended December 31, 2002, 2001, 2000 and 1999. However, the Company has recorded total adjustments of $144,000 in 2002 for estimated corrections in accounting polices and practices, comprised of (i) a May 2002 adjustment expensing approximately $21,000 for certain costs erroneously capitalized under Rigas Management accounting policies and practices, (ii) a December 2002 adjustment expensing approximately $21,000 for certain costs erroneously capitalized under Rigas Management accounting policies and practices, and (iii) an estimated provision for accounting changes of $51,000 in June 2002 and $8,500 per month from July 2002 through December 2002.

        The Company estimates that the new accounting policies and practices relating to Capitalized Costs, including Capitalized Installation and Construction Activities, for PP&E will increase expenses and decrease capital expenditures by approximately $300,000 on an annualized basis in 2003 as compared to the accounting policies and practices of the Company under Rigas Management. The impact of the new accounting policies and practices relating to Capitalized Costs, including Capitalized Installation and Construction Activities, for PP&E on the Company’s results of operations will vary based upon levels of activities; therefore, the estimated $300,000 annualized impact for 2003 is not necessarily indicative of actual results for the year ended December 31, 2003 or of corrections that may be made for the years ended December 31, 2002, 2001, 2000 and 1999. Furthermore, the Company is currently unable to determine the impact on depreciation expense attributable to these corrections for any period since the adjustments to the historical costs of PP&E for 2002, 2001, 2000 and 1999 have not yet been finalized. The impact of these changes and any other further changes will likely be material.

        Additionally, management has not completed its overall review of the Company’s historical books and records, accounting policies and practices and financial statements, and accordingly, the Company may record additional adjustments for corrections in erroneous accounting policies and practices in addition to those adjustments already recorded for PP&E, and such adjustments may be material.

        PwC has not completed its audit of the Company’s books for any period and their audit could result in further adjustments to the Company’s results of operations and those adjustments could be material.

        Furthermore, as additional information becomes available, the Company will make necessary adjustments to current periods in 2003 to the extent that they impact post bankruptcy periods. These adjustments may be material to the accompanying unaudited financial statements.

4. Liabilities Subject to Compromise

        As discussed in Note 1 to the accompanying unaudited consolidated financial statements, the Company has been operating as a debtor-in-possession under Chapter 11 of the Bankruptcy Code since June 25, 2002. The Company is authorized to operate its business in the ordinary course.

        As a result of the Chapter 11 filing, all actions to collect the payment of pre-petition indebtedness are subject to compromise or other treatment under a plan or plans of reorganization. Generally, actions to enforce or otherwise effect payment of pre-Chapter 11 liabilities are stayed. Although pre-petition claims are generally stayed, as part of the first day orders and subsequent motions granted by the Bankruptcy Court, the Bankruptcy Court approved Adelphia’s motions to pay certain pre-petition obligations including, but not limited to, employee wages, salaries, commissions, incentive compensation and other related benefits. The Company has been paying and intends to continue to pay undisputed post-petition claims in the ordinary course of business. In addition, the Company may assume or reject pre-petition executory contracts and unexpired leases with the approval of the Bankruptcy Court. Unless otherwise agreed to by the parties, the cost of curing any pre-petition executory contract or unexpired lease is borne by the Debtors. Any damages resulting from the rejection of executory contracts and unexpired leases are treated




13


ADELPHIA COMMUNICATIONS CORPORATION, et. al.
(DEBTORS-IN-POSSESSION)
NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
(Dollars in thousands)

as general unsecured claims and will be classified as liabilities subject to compromise. Adelphia has provided notice to all known claimants of the bar date and their need to file a proof of claim with the Bankruptcy Court. A bar date is the date by which proofs of claims must be filed if a claimant disagrees with how such claimant’s claim appears on the Debtor’s Schedules of Liabilities. By order dated October 24, 2003, the Bankruptcy Court established a bar date for filing proofs of claim against the Debtors’ estates of January 9, 2004 at 5:00 P.M. (Eastern Time). Differences between liability amounts estimated by the Company and claims filed by creditors will be investigated and the Bankruptcy Court will make a final determination of the disposition of such claim. The determination of how such liabilities will ultimately be settled and treated cannot be made until the Bankruptcy Court approves a Chapter 11 plan or plans of reorganization as discussed in Note 1. Accordingly, the ultimate amount of the Company’s total liabilities is presently not determinable. On July 31, 2003, each Debtor filed with the Bankruptcy Court its Schedules of Liabilities and Statement of Financial Affairs. On or about October 8, 2003, each Debtor filed its First Amendment to its Schedules of Liabilities and Statement of Financial Affairs. On or about October 24, 2003, certain of the Debtors filed a Second Amendment to their respective Schedules of Liabilities. By order dated November 13, 2003, the Bankruptcy Court granted each Debtor an extension through January 15, 2004 to file its Schedules of Assets. On December 11, 2003, the Company filed a motion with the Bankruptcy Court requesting a further extension through March 1, 2004 to file the Schedules of Assets of each Debtor. A hearing on the motion is scheduled for January 13, 2004.

        As of November 30, 2003, the Company had liabilities subject to compromise of $46,302,834. Liabilities subject to compromise have been reported in accordance with SOP 90-7. Such amounts may be subject to future adjustments depending on Bankruptcy Court actions, further developments with respect to disputed claims, determinations of the secured status of certain claims, the values of any collateral securing such claims, or other events. Such adjustments may be material to the amounts reported as liabilities subject to compromise.

        Valuation methods used in Chapter 11 reorganization cases vary depending on the purpose for which they are prepared and used and are rarely based on GAAP, the basis of which the accompanying financial statements are prepared, unless otherwise noted. Accordingly, the values set forth in the accompanying unaudited consolidated financial statements are not likely to be indicative of the values presented to or used by the Bankruptcy Court.

5. Non-Recurring Professional Fees and Reorganization Expenses Due to Bankruptcy

        The Company is incurring certain non-recurring professional fees that, although not directly related to the Chapter 11 filing, relate to the Company’s reorganization and have been incurred in response to the actions taken by Rigas Management. These expenses include the re-audit, legal, special investigation and forensic consultant fees of the Company and the Special Committee of the Board of Directors and have been included in non-recurring professional fees in the accompanying unaudited consolidated statements of operations. Based on the Company’s interpretation of SOP 90-7, only those fees directly related to the Chapter 11 filing should be expensed and included in reorganization expenses due to bankruptcy in the unaudited consolidated statements of operations. These expenses include legal, restructuring and financial consultant fees for the Company and for Committee representatives.

6. Accounts Payable, Accrued Expenses and Other Liabilities

        To the Company’s knowledge, all undisputed post-petition trade payables are current and all premiums for insurance policies, including all workers’ compensation and disability insurance policies, required to be paid are fully paid as of November 30, 2003.

        As stated in Note 1, the Company is reviewing its books and records and other information on an ongoing basis to determine whether the accompanying unaudited consolidated financial statements should be supplemented or otherwise amended. Management is currently performing a review to substantiate the completeness of all liabilities. Such review is ongoing and may result in additional adjustments to the accompanying unaudited consolidated financial statements.




14


ADELPHIA COMMUNICATIONS CORPORATION, et. al.
(DEBTORS-IN-POSSESSION)
NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
(Dollars in thousands)

7. Preferred Stock

        In accordance with the accounting direction provided in SOP 90-7, the Company has discontinued accruing for its preferred stock dividends as of June 25, 2002, the filing date of the Chapter 11 cases. Had the Company not filed voluntary petitions under Chapter 11 of the Bankruptcy Code, preferred stock dividends would have been $5,750 and $97,750 for the respective one and seventeen month periods ended November 30, 2003.

        On August 11, 2003, the Debtors initiated an adversary proceeding against the holders of various series of preferred stock of Adelphia (the “Preferred Stockholders”), seeking, among other things, to enjoin the Preferred Stockholders from exercising certain purported rights to elect directors to the Board of Directors due to Adelphia’s failure to pay dividends and alleged breaches of debt-like covenants contained in the Certificates of Designations relating to the preferred stock. On August 13, 2003, certain of the Preferred Stockholders filed an action in the Delaware Chancery Court seeking a declaratory judgment of their purported right to appoint two directors to the Board of Directors (the “Delaware Action”). On August 13, 2003, the Bankruptcy Court granted the Debtors a temporary restraining order, which, among other things, stayed the Delaware Action and temporarily enjoined the Preferred Stockholders from exercising their purported rights to elect directors to the Board of Directors. Thereafter, the Delaware Action was withdrawn.

8. Intercompany Receivables and Payables

        The accompanying unaudited consolidated financial statements include intercompany receivables and payables related to all of Adelphia’s majority-owned subsidiaries and subsidiaries that are at least 50% owned and controlled by the Company. The intercompany receivables and payables are presented at the gross amount with the total receivables balance included in assets and the total intercompany payables balance included in liabilities in the accompanying unaudited consolidated balance sheet. Intercompany payables have been segregated between pre- and post- bankruptcy petition and none of the intercompany balances have been collateralized. The intercompany balances do not net to zero as the Non-Filing Entities and CMLCV have not been included in the accompanying consolidated financial statements, as discussed in Note 1.

9. Related Party Receivables and Payables

        Related party receivables and payables represent advances to and payables from certain related parties, including TelCove and entities owned and/or controlled by the Rigas Family. Related party receivables and payables are presented at the gross amount with the total receivable balance included in assets and the payables included in the liabilities in the accompanying unaudited consolidated balance sheet. Related party payables have been segregated between pre- and post-bankruptcy petition, and none of the related party balances have been collateralized. Management is continuing to evaluate the recoverability of related party receivables and may record reserves against such receivables in the future.

10. Cash and Cash Equivalents and Restricted Cash

        The Company considers all highly liquid investments with a maturity date of three months or less to be cash equivalents.

        As of November 30, 2003, the Company has restricted cash of $42,426 relating to proceeds from the Tranche B Loan which are subject to issued letters of credit. In addition, as required by an agreement with the Company’s insurance provider, the Company has restricted cash for the payment of franchise obligations in the amount of $28,444. Also included in restricted cash is $13,205 related to revenue received from customers which was placed in trust as a result of a dispute arising from the acquisition of certain cable systems from Verizon Media Ventures, Inc. (“Verizon”), as discussed in Note 14. The remainder of the restricted cash balance consists of cash collateral supporting obligations under certain of the Company’s franchise agreements and surety bonding obligations.




15


ADELPHIA COMMUNICATIONS CORPORATION, et. al.
(DEBTORS-IN-POSSESSION)
NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
(Dollars in thousands)

11. Subscriber Receivables

        Subscriber receivables consist of monthly amounts due from the Company’s customers and are reported net of allowance for doubtful accounts of $15,892.

12. Prepaid Expenses and Other Assets — Net

        Included in other assets — net are unamortized deferred financing fees of $154,976 relating to pre-petition debt obligations. Such amounts are not currently being amortized. See Note 4 to these unaudited consolidated financial statements for further discussion. SOP 90-7 requires that in cases where the underlying debt becomes an allowed claim and the allowed claim differs from the net carrying amount of the debt, the amount of the debt will be adjusted for any unamortized deferred loan fees to equal the value of the allowed claim. Any gain or loss from such adjustments to the underlying debt as compared to the allowed claim will be reflected in the statement of operations.

13.     Other-than-Temporary Impairment of Investments, Long-Lived Assets and Certain Other Assets

        As discussed in Note 1, the Company is reviewing its books and records and other information on an ongoing basis to determine whether the accompanying unaudited consolidated financial statements should be supplemented or otherwise amended. Additionally, as discussed in Note 1, PwC has not completed its audit as of and for the years ended December 31, 2002 and 2001 or its re-audit as of and for the years ended December 31, 2000 and 1999. The Company is performing an evaluation of impairment related to several investments and long-lived and certain other assets. This evaluation includes a review of the accounting treatment when the transaction originated and a review of the accounting subsequent to the date of origination, including periodic evaluations for impairment. These evaluations may result in adjustments to the unaudited consolidated financial results contained herein and financial statements as of and for the periods ended December 31, 2002, 2001, 2000 and 1999. The adjustments may be material to these periods.

        Listed below are certain investments and other assets for which (with the exception of property, plant and equipment and intangible assets) the Company has recorded an asset impairment charge during the seventeen month period ended November 30, 2003. All adjustments to be made to prior periods as a result of the Company’s restatement of prior year financial statements have not been reflected in the unaudited consolidated financial statements contained herein pending the completion of the audit as of and for the years ended December 31, 2002 and 2001 and the re-audits as of and for the years ended December 31, 2000 and 1999.




16


ADELPHIA COMMUNICATIONS CORPORATION, et. al.
(DEBTORS-IN-POSSESSION)
NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
(Dollars in thousands)

        The tables below present the impairment of long-lived and other assets and other than temporary impairment of investments and other assets that have been recorded by the Company since July 1, 2002.

Impairment of Long-Lived and Other Assets:
Seventeen Months
Ended
November 30,
2003

Internal Operations, Call Center and Billing System     $ 63,910  
Competitive Local Exchange Carriers    8,224  

    $ 72,134  




Other-than-Temporary Impairment of Investments and Other Assets:
Seventeen Months
Ended
November 30,
2003

Devon Mobile Communications, L.P.     $ 105,954  
Buffalo Sabres    68,612  
Interactive Digital TV Investments    5,387  
Praxis Capital Ventures, L.P.    2,300  

    $ 182,253  

Internal Operations, Call Center and Billing System

        From 1998 through mid-2002, the Company was developing an internal operations, call center and billing system known as “Convergence”. After careful evaluation of the functionality and usability of Convergence, the Company decided not to pursue continued rollout and terminated additional funding for the system. In October 2002, the Company recognized an impairment charge related to the abandonment of the Convergence system in the amount of $63,910. Additional adjustments totaling $7,610 were recorded in October to reclassify payroll and other operating expenses improperly capitalized during 2002. The Company’s remaining investment in this system of approximately $30,000 will be adjusted in connection with the restatement of its prior year financial statements.

Closure of the Competitive Local Exchange Carriers (“CLECs”)

        In August 2002, the Company filed a motion with the Bankruptcy Court for approval to close operations in 14 markets that were served by the Company’s CLECs. The CLECs provided local telephone service to certain geographic markets and competed with local telephone exchange carriers. The Company’s Board of Directors approved the closure, and approval was granted by the Bankruptcy Court by order dated September 25, 2002. The Company expects that, in connection with the restatement of its financial statements for prior periods, the property, plant and equipment associated with these CLECs will be written down by approximately $100,000. The remaining net book value of the property, plant and equipment of approximately $20,000 was depreciated over its estimated remaining useful life beginning in November 2002 through April 2003. Furthermore, in November 2002, the Company recognized an additional impairment of $6,873 on certain of its CLEC assets that are expected to be sold and recorded a reserve on its CLEC trade accounts receivables of $1,351.




17


ADELPHIA COMMUNICATIONS CORPORATION, et. al.
(DEBTORS-IN-POSSESSION)
NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
(Dollars in thousands)

Devon Mobile Communications, L.P.

        The Company is a 49.9% Limited Partner in Devon Mobile Communications, L.P., (“Devon Mobile”), a Delaware limited partnership which, through its subsidiaries, holds licenses to operate regional wireless telephone businesses in several states. Devon Mobile had certain business and contractual relationships with the Company and with former subsidiaries or divisions of the Company which were spun-off as TelCove in January 2002. In late May 2002, the Company notified Devon L.P., Inc., the General Partner of Devon Mobile, that it would likely terminate certain discretionary operational funding to Devon Mobile. In July 2002, the Company understood that its former subsidiary, TelCove, elected to terminate certain services significant to Devon Mobile’s operations. Devon Mobile filed voluntary petitions to reorganize under Chapter 11 of the Bankruptcy Code with the Bankruptcy Court (the “Devon Bankruptcy Court”) on August 19, 2002. In July 2002, the Company recorded an asset impairment reserve against the investment in and receivables from Devon Mobile of $1,221 and $53,646, respectively. In November 2002, the Company refined its evaluation of exposure to Devon Mobile and recorded additional impairments of $51,087, which related primarily to the Company’s guarantee of certain obligations of Devon Mobile, other receivables from Devon Mobile, and an incremental investment in Devon Mobile that is expected to result from the Company’s restatement of prior year financial information. As of November 2002, the Company has fully reserved for its investment and receivables in Devon Mobile. On January 17, 2003, the Company filed proofs of claim against Devon Mobile and its subsidiaries for approximately $130,100 in debt and equity claims, as well as an additional claim of approximately $34,000 relating to its guarantee of certain Devon Mobile obligations (collectively, the “Company Claims”). On June 23, 2003, Devon filed a disclosure statement for the joint plan of liquidation (the “Disclosure Statement”). On or about July 25, 2003, the Devon Bankruptcy Court approved the Disclosure Statement. By order dated October 1, 2003, the Devon Bankruptcy Court confirmed Devon’s first amended joint plan of liquidation. According to the Disclosure Statement, Devon Mobile and the Official Committee of Unsecured Creditors appointed in the Devon Mobile chapter 11 cases disagree with the Company Claims and intend to file an objection seeking an order eliminating such claims in their entirety. As of the date hereof, Devon Mobile has not objected to the Company Claims.

Buffalo Sabres

        As disclosed in the Company’s Current Report on Form 8-K filed on May 24, 2002, the Company had entered into various arrangements with Niagara Frontier Hockey, L.P. (“NFHLP”), a Delaware limited partnership owned by the Rigas Family. Among other assets, NFHLP owned the Buffalo Sabres, a National Hockey League team. The Company made approximately $165,000 of loans and advances, including accrued interest, to NFHLP and its subsidiaries. In November 2002, the Company recognized impairments of those loans and advances of $31,447. On January 13, 2003, NFHLP and certain of its subsidiaries (the “Niagara Debtors”) filed voluntary petitions to reorganize under Chapter 11 of the Bankruptcy Code in the United States Bankruptcy Court for the Western District of New York (the “NFHLP Bankruptcy Court”).

        On or about March 13, 2003, certain of the Niagara Debtors entered into an Asset Purchase Agreement with Hockey Western New York LLC for the sale of certain assets and assumption of certain liabilities of NFHLP. In March 2003, the Company recognized an additional impairment of $37,922 as a result of the then pending sale of certain assets, including the Buffalo Sabres, and assumption of certain liabilities of NFHLP. On April 23, 2003, the sale was completed. The Company did not recover any of its loans and advances in NFHLP from such sale. The March 2003 impairment charge, combined with the November 2002 charge, and with anticipated adjustments related to restatement of the Company’s prior year financial statements, completely wrote off the Company’s loans and advances in NFHLP and its subsidiaries. On or about August 14, 2003, the NFHLP Bankruptcy Court approved the Niagara Debtors’ Disclosure Statement. On September 25, 2003, the NFHLP Bankruptcy Court approved the NFHLP joint plan of liquidation. The Niagara Debtors filed a complaint, dated November 4, 2003, against, among others, the Company and the Creditors’ Committee seeking to enforce certain purported rights against the Company and the Creditors’ Committee related to the waiver of the Company’s claims. A hearing on the complaint has not been scheduled.




18


ADELPHIA COMMUNICATIONS CORPORATION, et. al.
(DEBTORS-IN-POSSESSION)
NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
(Dollars in thousands)

Interactive Digital TV Investments

        The Company has investments in interactive digital TV product ventures. In November 2002, the Company recognized a loss of $3,690 in connection with the expiration of certain warrants received in connection with its Interactive Digital TV product ventures. In December 2002, the Company recognized a loss of $1,697 for declines in investment value deemed other than temporary.

Praxis Capital Ventures, L.P.

        As disclosed in the Company’s Current Report on Form 8-K filed on May 24, 2002 the Company entered into certain transactions with Praxis Capital Partners, LLC (“Praxis Capital”), a Delaware limited liability company and Praxis Capital Management, LLC, a Delaware limited liability company, through Praxis Capital Ventures, L.P. (“PCVLP”), a Delaware limited partnership in which ACC Operations, Inc. (a wholly-owned Company subsidiary) is a 99.5% Limited Partner. Formed in June 2001, PCVLP focused on private equity investments in the telecommunications market. At June 30, 2002, the net book value of the Company’s portion of these investments was approximately $1,247. In addition, the Company had recorded $1,053 of prepaid management service fees to PCVLP. In July 2002, the Company recorded a reserve of $2,300 relating to PCVLP. The Company is continuing to evaluate the PCVLP investments, which consist primarily of investments in private companies whose securities have no actively traded market. By order dated October 20, 2003, the Debtors rejected the partnership agreement with Praxis Capital.

        Peter L. Venetis, the son-in-law of John J. Rigas and a former director of the Company, is the managing director of Praxis Capital Management, LLC.

Property, Plant and Equipment, and Intangible Assets

        As stated previously, the Company’s property, plant and equipment and intangible assets are currently being evaluated by management for asset impairment and other issues. These issues include the ownership of assets, prior capitalization policies, estimated useful lives, amounts allocated to specific assets in connection with acquisitions, and impairment. The complete results of these evaluations are unknown at this time but could result in material adjustments to the net book value of property, plant and equipment and intangible assets at December 31, 2002, 2001, 2000 and 1999, as well as results of operations for the periods then ended.

        As more fully discussed in Note 3, the Company has corrected many of its erroneous accounting policies and practices for PP&E with respect to the accounting for Capitalized Costs and Capitalized Installation and Construction Activities for the eleven months ended November 30, 2003. The Company is continuing its review of the historical books and records and other information; accordingly, these issues should not be considered the only issues related to these assets that are under evaluation by the Company, and the Company reserves the right to amend, update or supplement this information.




19


ADELPHIA COMMUNICATIONS CORPORATION, et. al.
(DEBTORS-IN-POSSESSION)
NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
(Dollars in thousands)

14. Verizon Acquisition

        On February 28, 2002, Adelphia issued 2,112,305 shares of Adelphia stock to Verizon in exchange for certain cable systems owned by Verizon in California. Subsequent to this acquisition, certain franchise authorities filed suit against Verizon and Adelphia asserting that Verizon had not received approval from the franchise authorities for the sale as required by the franchise agreement. On May 15, 2002, the courts granted a temporary restraining order to unwind the sale. Because Verizon had vacated the area, the court ordered Adelphia to provide service on behalf of Verizon to customers in the franchise area. In addition, Adelphia was prohibited from using any funds received from these customers and was required to place all funds received from these customers in a trust account. As a result of the March 2002 temporary restraining order, Adelphia deferred the revenue received from these customers but continued to expense the costs of providing services to these customers. In the second quarter of 2003, upon appeal, the preliminary injunction was vacated. The preliminary injunction had no continuing legal effect and Adelphia, upon request, was entitled to use the funds placed in trust. As a result of the appeals court ruling, Adelphia recognized revenue, which had been deferred in prior periods, of $18,100 in June 2003.

15. Net Loss Per Weighted Average Share of Common Stock

        Basic net loss per weighted average share of common stock is computed based on the weighted average number of common shares outstanding after giving effect to dividend requirements on the Company’s preferred stock (see Note 7). Diluted net loss per common share is equal to basic net loss per common share because the Company’s convertible preferred stock and outstanding stock options have an antidilutive effect for the periods presented. In the future, however, the convertible preferred stock and outstanding stock options could have a potentially dilutive effect on earnings per share.

16. Supplemental Cash Flow Information

        Cash payments for interest were $32,079 and $555,427 for the one and seventeen month periods ended November 30, 2003, respectively. Included in these amounts are cash payments made by the Company on behalf of the Rigas family entities of $13,576 and $237,489 for the one and seventeen month periods ended November 30, 2003, respectively, for interest on the co-borrowing credit facilities. Such payments are included in the related party receivables and payables, net in the accompanying unaudited consolidated statements of cash flows.

17. EBITDA

        The following is a summary of Earnings Before Interest, Taxes, Depreciation and Amortization (“EBITDA”) from the accompanying unaudited consolidated statements of operations for the one and seventeen month periods ended November 30, 2003. EBITDA is an alternative performance measure that is customarily used by companies that own, operate and manage cable television systems and other related telecommunications businesses. Management believes that EBITDA provides an alternative measure that is useful in evaluating the Company’s liquidity. EBITDA is not a performance measure in accordance with GAAP and the use of EBITDA is not meant to replace or supercede any information presented in accordance with GAAP.

        On January 22, 2003, the SEC issued its final ruling on “Conditions for Use of Non-GAAP Financial Measures” adopting new rules and amendments to address disclosure or release of certain financial information calculated and presented on a basis other than in accordance with GAAP. This ruling, known as Regulation G, requires disclosure or release of such non-GAAP financial measures to include a presentation of and reconciliation to the most directly comparable GAAP financial measure. Since EBITDA can be used as either a performance or liquidity measure, presented below is a reconciliation of EBITDA to net loss and net cash provided by operating activities as presented in the accompanying unaudited consolidated financial statements.




20


ADELPHIA COMMUNICATIONS CORPORATION, et. al.
(DEBTORS-IN-POSSESSION)
NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
(Dollars in thousands)

Reconciliation of EBITDA to Net Loss Applicable to Common Stockholders
Month Ended
November 30, 2003

Seventeen
Months Ended
November 30, 2003

EBITDA     $ 80,526   $ 1,027,816  
Adjustments to reconcile EBITDA to net loss  
  applicable to common stockholders:  
 Depreciation and amortization    (75,079 )  (1,246,663 )
 Interest expense    (31,774 )  (590,026 )
 Income tax benefit    --    35  


Net loss applicable to common stockholders   $ (26,327 ) $ (808,838 )







Reconciliation of EBITDA to Net Cash Provided by Operating Activities
Month Ended
November 30,
2003

Seventeen
Months Ended
November 30,
2003

EBITDA     $ 80,526   $ 1,027,816  
Adjustments to reconcile EBITDA to net cash  
     provided by operating activities:  
Amortization of bank financing costs    2,080    34,078  
Impairment of long-lived and other assets    --    72,134  
  Other-than-temporary impairment of investments  
    and other assets    --    182,253  
Minority interest in earnings (losses) of subsidiaries -  
    net    (332 )  (10,434 )
Gain on sale of assets - net    --    (1,969 )
Reorganization expenses due to bankruptcy    8,398    128,130  
Non-recurring professional fees, net of amounts paid    1,552    23,125  
Change in Assets and Liabilities:  
    Subscriber receivables - net    1,891    (4,493 )
    Prepaid expenses - net    3,284    5,366  
    Other assets - net    (3,175 )  (62,035 )
    Accounts payable    (13,521 )  43,840  
    Subscriber advance payments and deposits    (41,570 )  (5,105 )
    Accrued interest and other liabilities    8,682    271,610  
    Intercompany receivables and payables - net    (491 )  (19,070 )
Reorganization expenses paid during the period    (5,929 )  (97,893 )
Interest expense    (31,774 )  (590,026 )
Income tax benefit    --    35  


Net cash provided by operating activities   $ 9,621   $ 997,362  





21


ADELPHIA COMMUNICATIONS CORPORATION, et. al.
(DEBTORS-IN-POSSESSION)
NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
(Dollars in thousands)

18. Century-ML Cable Venture Bankruptcy Filing

        On September 30, 2002, CMLCV, a 50/50 joint venture between Century and ML Media Partners, L.P. (“ML Media”) filed a voluntary petition to reorganize under Chapter 11 of the Bankruptcy Code in the Bankruptcy Court. This bankruptcy proceeding is administered separately from that of Adelphia. CMLCV is operating its business as a debtor-in-possession and is continuing to serve its subscribers in three communities in Puerto Rico. At this time, CMLCV is expected to generate sufficient cash to fund foreseeable operations and capital requirements. The CMLCV Chapter 11 filing is not expected to have a material impact on the operations of CMLCV’s subsidiary, Century-ML Cable Corporation, which serves other communities in Puerto Rico.

        CMLCV, since October 2002, has been filing a separate monthly operating report with the Bankruptcy Court. As more fully disclosed in CMLCV’s separate Monthly Operating Report, there is litigation pending in the Bankruptcy Court between ML Media and CMLCV, Century, the Company and Highland Holdings, L.P. (“Highland”), a Rigas Family partnership. In connection with the parties’ December 13, 2001 Leveraged Recapitalization Agreement (“Recap Agreement”), there is a pre-petition dispute relating primarily to an alleged secured obligation in the amount of $279,800 to ML Media for its 50% ownership in CMLCV. If there is an adverse outcome against the Company relating to this litigation, the Company may be required to pay $279,800 to ML Media for its 50% ownership in CMLCV, as well as interest and other amounts that may result from the outcome of this litigation, or Century may be required to surrender its 50% ownership in CMLCV to ML Media. A hearing was held on September 24, 2002, and a decision was rendered on January 17, 2003, wherein the Bankruptcy Court; (i) denied all of the parties’ motions for summary judgment on the issue of whether there has been an acceleration of the September 30, 2002 closing date under the Recap Agreement, except that the Bankruptcy Court (ii) found “as a matter of law, that, assuming that the Recap Agreement is enforceable, payment by the Company was due on September 30, 2002 and payment by Adelphia, Century and Highland was due on October 1, 2002, one day later, and that, having failed to make payment, each of the Company, Century and Highland is now in default.” The Bankruptcy Court granted summary judgment only to such extent.

        In a decision and order dated March 31, 2003, the Bankruptcy Court denied ML Media’s request to become manager of the Venture’s cable systems. In a decision and order dated April 21, 2003, the Bankruptcy Court denied ML Media’s motion to dismiss the CMLCV bankruptcy petition, rejecting ML Media’s claim that Century improperly filed the petition without ML Media’s consent. On September 5, 2003, the Bankruptcy Court heard oral argument on ML Media’s motions for summary judgment on, and dismissal of, the counterclaims brought by Adelphia and the Venture to avoid the Recap Agreement. No ruling has yet been issued in connection with these motions. On September 17, 2003, the Bankruptcy Court entered an order authorizing Adelphia’s and Century’s rejection of the Recap Agreement.

        On May 12, 2003, the Bankruptcy Court directed ML Media, Century, Adelphia and Highland to enter into mediation to resolve the dispute. Settlement discussions between Adelphia and ML Media are continuing.

        No accrual for the outcome of the above described litigation is included in the accompanying unaudited financial statements.

        By order dated December 2, 2003, the Bankruptcy Court established a bar date for filing proofs of claim against CMLCV’s estate of January 15, 2004 at 5:00 P.M. (Eastern Time).




22


ADELPHIA COMMUNICATIONS CORPORATION, et. al.
(DEBTORS-IN-POSSESSION)
NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
(Dollars in thousands)

19. Customers

        The table below provides information on the number of basic customers, digital customers and high speed internet customers for the Debtors. As further described in its Current Report on Form 8-K filed May 25, 2003, the Company corrected the methodology for calculating customers previously used; therefore, the customer data set forth below may not be comparable to customer data reported prior to this correction.

Filing Entities
Non-Filing and
Rigas Entities

Total
November 30, 2003:        
 Basic customers  5,049,265   385,254   5,434,519  
 Digital customers  1,808,519   150,561   1,959,080  
 High speed internet customers  922,096   60,515   982,611  



 Total revenue generating units  7,779,880   596,330   8,376,210  



October 31, 2003:        
 Basic customers  5,076,655   385,673   5,462,328  
 Digital customers  1,819,336   152,895   1,972,231  
 High speed internet customers  899,410   59,273   958,683  



 Total revenue generating units  7,795,401   597,841   8,393,242  



20. Bankruptcy Court Reporting Schedules

        The Bankruptcy Court reporting schedules included in this report beginning on page 24 are for the period from November 1 through November 30, 2003 and have been prepared for the purpose of filing with the Bankruptcy Court and are not required by GAAP. The accompanying Bankruptcy Court reporting schedules, as with all other information contained herein, have been obtained from the books and records of the Company and are unaudited.




23


ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
BANKRUPTCY COURT REPORTING SCHEDULES
Summary
For the
Month Ended
November 30, 2003

Reference
Gross wages paid     $ 46,350,061   Schedule I    
Employee payroll taxes withheld    10,209,666   Schedule I  
Employer payroll taxes due    3,381,064   Schedule I  
Payroll taxes paid*    13,408,457   Schedule II*  
Sales and other taxes due    6,726,325   Schedule III  
Gross taxable sales    86,014,668   Schedule III  
Real estate and personal property taxes paid    6,396,503   Schedule IV  
Sales and other taxes paid    5,826,039   Schedule V  
Cash disbursements    324,661,852   Schedule VI  
Insurance coverage    N/A   Schedule VII  

* The amount reported above for payroll taxes paid is based upon the date paid and not the date due.




24


ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
BANKRUPTCY COURT REPORTING SCHEDULES

Schedule I

Court Reporting schedules for Payroll and Payroll Taxes
for the Month Ended November 30, 2003



Week Ending Date
Gross
Wages Paid

Employee Payroll
Taxes Withheld

Employer Payroll
Taxes Due

14-Nov-03 $22,496,029 $4,925,551 $1,642,981
28-Nov-03 $23,854,032 $5,284,115 $1,738,083



Total $46,350,061 $10,209,666 $3,381,064




25


ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
BANKRUPTCY COURT REPORTING SCHEDULES

Schedule II
Pages 1 to 2

Court Reporting schedules for Payroll Taxes Paid
for the Month Ended November 30, 2003

Payee
Payroll Taxes
Paid

Payment Date
STATE OF ARIZONA   $                  2,288   11/3/2003  
STATE OF CALIFORNIA  177,258   11/3/2003 
STATE OF COLORADO  61,624   11/3/2003 
STATE OF CONNECTICUT  3,498   11/3/2003 
INTERNAL REVENUE SERVICE  5,933,043   11/3/2003 
STATE OF IDAHO  5,375   11/3/2003 
STATE OF INDIANA  1,006   11/3/2003 
STATE OF KANSAS  524   11/3/2003 
STATE OF KENTUCKY  22,912   11/3/2003 
STATE OF MASSACHUSETTS  25,141   11/3/2003 
STATE OF MAINE  27,568   11/3/2003 
STATE OF NEW YORK  113,191   11/3/2003 
STATE OF OHIO  75,470   11/3/2003 
STATE OF OKLAHOMA  298   11/3/2003 
STATE OF PENNSYLVANIA  96,200   11/3/2003 
STATE OF SOUTH CAROLINA  5,401   11/3/2003 
STATE OF VIRGINIA  81,619   11/3/2003 
STATE OF VERMONT  15,021   11/3/2003 
STATE OF WISCONSIN  1,020   11/3/2003 
STATE OF CONNECTICUT  27,166   11/6/2003 
STATE OF MARYLAND  1,314   11/6/2003 
STATE OF PENNSYLVANIA  148   11/6/2003 
STATE OF VIRGINIA  6,255   11/6/2003 
STATE OF WEST VIRGINIA  1,228   11/6/2003 
MICHIGAN DEPARTMENT OF REVENUE  335   11/7/2003 
MISSISSIPPI STATE TAX COMMISSN  3,520   11/7/2003 
NEBRASKA DEPARTMENT OF REVENUE  343   11/7/2003 
TREASURER CITY OF OWENSBORO  1,071   11/7/2003 
UTAH STATE TAX COMMISSION  888   11/7/2003 
WEST VIRGINIA DEPT OF TAX & REV  23,623   11/7/2003 
FIRST UNION ADELPHIA PAYROLL AC  75,969   11/10/2003 
INTERNAL REVENUE SERVICE  2,239   11/10/2003 
CITY OF HUNTINGTON  360   11/12/2003 
INTERNAL REVENUE SERVICE  102,637   11/14/2003 
NORTH CAROLINA DEPT OF REVENUE  11,556   11/14/2003 
OREGON DEPARTMENT OF REVENUE  193   11/14/2003 
STATE OF ALABAMA  1,239   11/17/2003 
STATE OF ARIZONA  2,100   11/17/2003 
STATE OF CALIFORNIA  163,199   11/17/2003 
STATE OF COLORADO  57,462   11/17/2003 
STATE OF CONNECTICUT  2,588   11/17/2003 
INTERNAL REVENUE SERVICE  5,648,679   11/17/2003 
STATE OF IDAHO  4,699   11/17/2003 
STATE OF INDIANA  980   11/17/2003 
STATE OF KANSAS  505   11/17/2003 
STATE OF KENTUCKY  20,767   11/17/2003 
STATE OF MASSACHUSETTS  23,497   11/17/2003 
STATE OF MAINE  24,066   11/17/2003 
STATE OF NEW YORK  112,165   11/17/2003 
STATE OF OHIO  65,804   11/17/2003 
STATE OF OKLAHOMA  328   11/17/2003 
STATE OF PENNSYLVANIA  97,740   11/17/2003 
STATE OF SOUTH CAROLINA  7,275   11/17/2003 
STATE OF VIRGINIA  55,891   11/17/2003 
STATE OF VERMONT  14,055   11/17/2003 
ASHTABULA INCOME TAX  533   11/28/2003 
CENTRAL COLLECTION AGENCY  30,765   11/28/2003 
CITY OF CHILLICOTHE  7,569   11/28/2003 
CITY OF CINCINNATI  245   11/28/2003 
CITY OF CLEVELAND HEIGHTS  4,351   11/28/2003 
CITY OF DANVILLE  192   11/28/2003 
CITY OF HUNTINGTON  240   11/28/2003 
CITY OF MACEDONIA  2,488   11/28/2003 
CITY OF MARION  822   11/28/2003 
CITY OF NEWARK  4,060   11/28/2003 
CITY OF PITTSBURGH  946   11/28/2003 
DIRECTOR OF FINANCE  183   11/28/2003 
INTERNAL REVENUE SERVICE  98,631   11/28/2003 
LORAIN CITY TAX  2,361   11/28/2003 
MISSISSIPPI STATE TAX COMMISSN  2,448   11/28/2003 
MONTANA DEPARTMENT OF REVENUE  800   11/28/2003 
NEBRASKA DEPARTMENT OF REVENUE  292   11/28/2003 
NORTH CAROLINA DEPT OF REVENUE  12,818   11/28/2003 
OREGON DEPARTMENT OF REVENUE  194   11/28/2003 
RITA  9,484   11/28/2003 
SCHOOL DISTRICT INCOME TAX  2,576   11/28/2003 
TREASURER CITY OF OWENSBORO  739   11/28/2003 
UTAH STATE TAX COMMISSION  285   11/28/2003 
VILLAGE OF GREENWOOD  536   11/28/2003 
WEST VIRGINIA DEPT OF TAX & REV  14,558   11/28/2003 

                    TOTAL  13,408,457  




26-27


ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
BANKRUPTCY COURT REPORTING SCHEDULES

Schedule III
Pages 1 to 8

Court Reporting schedules for Sales and Other Taxes Due and Gross Taxable Sales
for the Month Ended November 30, 2003

Taxing Jurisdiction
Sales and
Other
Taxes Due

Gross
Taxable Sales

ALABAMA DEPT. OF REVENUE     $ 348   $ 5,792  
ALAMEDA COUNTY    1    16  
ALBEMARLE COUNTY    4,334    A  
AMHERST COUNTY TREASURER    8    A  
ARIZONA DEPARTMENT OF REVENUE    126    1,868  
ARKANSAS DEPARTMENT OF REVENUE    1    10  
ASHLAND INDEPENDENT BOARD OF EDUCATION    10,318    343,923  
AUGUSTA COUNTY    10    A  
BANK OF AMERICA    413    --  
BATH COUNTY SCHOOL DISTRICT    1,740    57,992  
BEDFORD COUNTY    57    1,939  
BEREA COUNTY SCHOOL DISTRICT    1,959    65,306  
BOARD OF EQUALIZATION    145    1,872  
BOARD OF EQUALIZATION    258    A  
BOURBON COUNTY SCHOOL DISTRICT    611    20,370  
BOYD COUNTY SCHOOL DISTRICT    3,413    113,768  
BOYLE COUNTY SCHOOL DISTRICT    1,588    52,918  
BREATHITT COUNTY SCHOOL DISTRICT    1,102    36,724  
BRECKINRIDGE COUNTY BOARD OF EDUCATION    808    26,924  
BUREAU OF TAXATION    159    3,189  
BURGIN INDEPENDENT BOARD OF EDUCATION    324    10,810  
BUTLER COUNTY SCHOOL DISTRICT    45    1,504  
CA TELECONNECT FUND    16    --  
CAMPBELL COUNTY TREASURER    134    A  
CARTER COUNTY SCHOOL DISTRICT    1,656    55,186  
CATTARAUGUS COUNTY    26    A  
CCHCF-A    72    --  
CHARLOTTESVILLE CITY TREASURER    2,177    A  
CHAUTAUQUA COUNTY DIRECTOR OF FINANCE    22    A  
CHCF-B    928    34,384  
CHESTERFIELD COUNTY    117    2,098  
CHESTERFIELD COUNTY    214    A  
CITY OF ALAHAMBRA    5    95  
CITY OF ALBION    1    23  
CITY OF ALGOURA HILLS    2    31  
CITY OF ARCADIA    13    259  
CITY OF ARTESIA    --    6  
CITY OF ASOTIN    --    1  
CITY OF BALDWIN PARK    4    146  
CITY OF BALDWIN PARK    3,845    128,177  
CITY OF BEAUMONT    7    230  
CITY OF BEAUMONT    2,090    69,658  
CITY OF BELLFLOWER    1    21  
CITY OF BERKELEY    --    4  
CITY OF BOTHELL    1    21  
CITY OF BRAWLEY    7    186  
CITY OF BRAWLEY    6,757    168,920  
CITY OF BURBANK    3    49  
CITY OF CALABASAS    5    103  
CITY OF CHARLOTTESVILLE    14,954    161,889  
CITY OF CHARLOTTESVILLE    54,700    546,996  
CITY OF CHICO    --    1  
CITY OF CHULA VISTA    --    1  
CITY OF CLAREMONT    --    1  
CITY OF CLOVERDALE    1    35  
CITY OF COLFAX    1    11  
CITY OF COLORADO SPRINGS    200    8,008  
CITY OF COVINA    8    137  
CITY OF CULVER CITY    6    54  
CITY OF DESERT HOT SPRINGS    4    81  
CITY OF DOWNEY    --    4  
CITY OF EDMONDS    1    14  
CITY OF EL MONTE    1    21  
CITY OF ELK GROVE    --    17  
CITY OF FONTANA    11    224  
CITY OF FONTANA    36,675    733,492  
CITY OF GARDENA    --    6  
CITY OF GLENDALE    3    43  
CITY OF HARRISONBURG TREASURER    23    A  
CITY OF HAWTHORNE    1    25  
CITY OF HERMOSA    13    217  
CITY OF HERMOSA BEACH    17,406    290,104  
CITY OF HOLTVILLE    1    19  
CITY OF HOLTVILLE    1,755    35,108  
CITY OF HUNTINGTON BEACH    2    45  
CITY OF INDIO    --    4  
CITY OF INGLEWOOD    5    47  
CITY OF ISSAQUAH    --    4  
CITY OF KALAMA    4    67  
CITY OF KELSO    27    447  
CITY OF KELSO    6,693    111,550  
CITY OF KIRKLAND    --    3  
CITY OF LA HABRA    30    503  
CITY OF LA HABRA    25,509    425,149  
CITY OF LA PALMA    1    11  
CITY OF LA VERNE    20    491  
CITY OF LAKEWOOD    --    6  
CITY OF LAWNDALE    --    --  
CITY OF LONG BEACH    12    204  
CITY OF LONGVIEW    87    1,447  
CITY OF LONGVIEW    22,212    370,195  
CITY OF LOS ANGELES    1,068    10,675  
CITY OF LYNWOOD    --    1  
CITY OF MALIBU    --    4  
CITY OF MAYWOOD    1    14  
CITY OF MONTCLAIR    2    49  
CITY OF MONTEREY PARK    1    27  
CITY OF MORENO VALLEY    58    962  
CITY OF MORENO VALLEY    55,189    919,814  
CITY OF NORWALK    2    29  
CITY OF OAKLAND    1    12  
CITY OF OLYMPIA    2    33  
CITY OF PALM SPRINGS    --    9  
CITY OF PALOUSE    2    30  
CITY OF PALOUSE    615    8,792  
CITY OF PASADENA    8    91  
CITY OF PICO RIVERA    6    114  
CITY OF PICO RIVERA    10,875    217,501  
CITY OF PLACENTIA    9    255  
CITY OF PLACENTIA    14,022    400,632  
CITY OF POMONA    --    1  
CITY OF PORT HUENEME    6    160  
CITY OF PORT HUENEME    8,407    210,176  
CITY OF PORTERVILLE    --    8  
CITY OF PULLMAN    23    285  
CITY OF REDONDO BEACH    62    1,302  
CITY OF REDONDO BEACH    41,329    870,077  
CITY OF RIALTO    39    483  
CITY OF RIALTO    45,159    564,485  
CITY OF RICHLAND    1    7  
CITY OF RICHMOND    15,486    98,774  
CITY OF RICHMOND    1,718    A  
CITY OF RIVERSIDE    9    139  
CITY OF SALEM    1    A  
CITY OF SALINAS    1    17  
CITY OF SAN BERNARDINO    29    360  
CITY OF SAN BERNARDINO    66,571    832,136  
CITY OF SAN BUENAVENTURA    33,870    677,407  
CITY OF SANTA ANA    21    345  
CITY OF SANTA BARBARA    2    38  
CITY OF SANTA CRUZ    --    --  
CITY OF SANTA MONICA    152    1,522  
CITY OF SANTA MONICA    135,932    1,359,323  
CITY OF SANTA ROSA    --    9  
CITY OF SEAL BEACH    12    106  
CITY OF SEATTLE    1    10  
CITY OF SEQUIM    1    40  
CITY OF SIERRA MADRE    2    106  
CITY OF SOUTH PASADENA    1    27  
CITY OF SPOKANE    1    17  
CITY OF STANTON    --    2  
CITY OF TACOMA    0    1  
CITY OF TORRANCE    3    49  
CITY OF VALLEJO    1    8  
CITY OF VANCOUVER    3    56  
CITY OF VENTURA    29    585  
CITY OF WAYNESBORO    26,831    268,311  
CITY OF WESTMINISTER    1    19  
CITY OF WHITTIER    13    266  
CITY OF WINCHESTER    15,785    157,849  
CITY OF WINLOCK    1    17  
CITY OF WOODLAND    3    62  
CITY OF ZILLAH    --    6  
CLARKE COUNTY    2    A  
CLOVERPORT INDEPENDENT SCHOOL DISTRICT    286    9,533  
COLORADO DEPT. OF REVENUE    320    16,482  
COLORADO DEPT. OF REVENUE    3,074    95,900  
COMMISSIONER OF REVENUE SERVICES    75,695    1,441,813  
COMMISSIONER OF REVENUE SERVICES    91,090    1,518,167  
COMMISSIONER OF TAXATION    77    --  
COMMONWEALTH OF MASSACHUSETTS    4,737    94,742  
COMPTROLLER OF MARYLAND    13,082    261,648  
COMPTROLLER OF PUBLIC ACCOUNTS    16    333  
COMPTROLLER, CITY OF BUFFALO    12,800    426,667  
COUNTY OF ALBEMARLE    8,772    94,511  
COUNTY OF LOS ANGELES    961    19,218  
COUNTY OF MONTGOMERY    9,485    94,849  
COUNTY OF SACRAMENTO    1    21  
DANVILLE INDEPENDENT SCHOOL DISTRICT    4,716    157,186  
DANVILLE, CITY OF    3,947    A  
DAVIESS COUNTY BOARD OF EDUCATION    17,362    578,722  
DAVIESS COUNTY SCHOOL DISTRICT    308    10,254  
DEPARTMENT OF TAX & REVENUE (WEST VIRGINIA)    13,642    227,375  
DES MOINES    1    14  
ELLIOT COUNTY SCHOOL DISTRICT    298    9,928  
ERIE COUNTY COMPTROLLER    5,813    A  
FAUQUIER COUNTY    24    A  
FLORIDA C.S.T. FUND    160,146    1,118,444  
FLORIDA DEPARTMENT OF REVENUE    141,961    2,407,902  
FLORIDA DEPARTMENT OF REVENUE    3,021,089    21,534,044  
FRANKLIN COUNTY PUBLIC SAFETY    2    A  
FRANKLIN COUNTY SCHOOL DISTRICT    92    3,074  
FREDERICK COUNTY    194    A  
GARRAD COUNTY SCHOOL DISTRICT    1,021    34,027  
GENESEE, COUNTY OF    11    A  
GEORGIA DEPARTMENT OF REVENUE    13,730    204,965  
GREENE COUNTY    14    A  
HALIFAX COUNTY TREASURER    3    A  
HANCOCK COUNTY BOARD OF EDUCATION    874    29,121  
HANOVER COUNTY    96    30,957  
HANOVER COUNTY TREASURER    399    A  
HARLAN COUNTY SCHOOL DISTRICT    252    8,394  
HARRISON COUNTY SCHOOL DISTRICT    2,730    90,986  
HARRODSBURG INDEPENDENT BOARD OF EDUCATION    2,665    88,831  
HENDERSON COUNTY BOARD OF EDUCATION    2,323    77,437  
HENRICO COUNTY    3,054    40,130  
HENRICO COUNTY    1,449    A  
ID USF    27    --  
IDAHO STATE TAX COMMISSION    4,177    69,614  
INDIANA DEPARTMENT OF REVENUE    29,583    493,043  
INTERNAL REVENUE SERVICE    67,330    2,244,337  
JACKSON INDEPENDENT SCHOOLS    556    18,550  
JESSAMINE COUNTY BOARD OF EDUCATION    7,738    257,918  
KANSAS DEPT. OF REVENUE    18,032    246,992  
KENTUCKY REVENUE CABINET    1,915    31,917  
LAUREL COUNTY SCHOOL DISTRICT    10,861    362,036  
LEE COUNTY SCHOOL DISTRICT    1,151    38,377  
LESLIE COUNTY SCHOOL DISTRICT    958    31,946  
LETCHER COUNTY BOARD OF EDUCATION    805    26,821  
LEWIS COUNTY BOARD OF EDUCATION    957    38,297  
LEWIS COUNTY SCHOOL DISTRICT    294    11,766  
LINCOLN COUNTY BOARD OF EDUCATION    1,364    45,459  
LOGAN COUNTY SCHOOL DISTRICT    31    1,033  
LYNCHBURG, CITY OF    401    A  
MADISON COUNTY SCHOOL DISTRICT    18,993    633,089  
MAINE REVENUE SERVICES    273,520    5,470,409  
MARION COUNTY BOARD OF EDUCATION    4,069    135,618  
MATTHEWS, CAROLE, TREASURER    20,465    --  
MCLEAN COUNTY SCHOOL DISTRICT    926    30,873  
MENIFEE COUNTY SCHOOL DISTRICT    674    22,472  
MERCER COUNTY SCHOOL DISTRICT    1,728    57,608  
MINNESOTA DEPARTMENT OF REVENUE    2    182  
MISSISSIPPI STATE TAX COMMISSION    1,636    23,371  
MISSISSIPPI STATE TAX COMMISSION    41,489    592,702  
MORGAN COUNTY SCHOOL DISTRICT    1,250    41,665  
NC DEPARTMENT OF REVENUE    13,865    196,042  
NECA PAUSF    1,580    --  
NECA VUSF    243    19,128  
NELSON COUNTY BOARD OF EDUCATION    1,176    39,187  
NICHOLAS COUNTY SCHOOL DISTRICT    659    21,960  
NJ DIVISION OF TAXATION    755    12,591  
NYS ESTIMATED CORPORATION TAX    671    26,830  
NYS ESTIMATED CORPORATION TAX    39,694    1,587,770  
NYS ESTIMATED CORPORATION TAX    4,063    1,816,543  
NYS SALES TAX PROCESSING    80,519    983,828  
OHIO COUNTY SCHOOL DISTRICT    25    831  
OKLAHOMA TAX COMMISSION    929    16,792  
ORLEANS COUNTY TREASURER    4    A  
OWENSBORO BOARD OF EDUCATION    12,228    407,586  
OWSLEY COUNTY BOARD OF EDUCATION    382    12,731  
PA DEPARTMENT OF REVENUE    12    199  
PA DEPARTMENT OF REVENUE    221,887    4,043,760  
PA DEPT. OF REVENUE    4,792    95,801  
PAGE COUNTY    15    A  
PARIS INDEPENDENT SCHOOL DISTRICT    2,995    99,842  
PERRY COUNTY SCHOOL DISTRICT    292    9,741  
PITTSYLVANIA COUNTY    81    A  
POWELL COUNTY SCHOOL DISTRICT    2,807    93,569  
POWHATTAN COUNTY TREASURER    36    A  
PSU    225    --  
PUBLIC SERVICE TAXATION DIVISION    1,563    --  
PULASKI COUNTY TREASURER    1    A  
RHODE ISLAND DIVISION OF TAXATION    8    121  
ROANOKE COUNTY    3    A  
ROCKCASTLE COUNTY SCHOOL DISTRICT    869    28,973  
RUSSELL INDEPENDENT SCHOOL DISTRICT    6,154    205,141  
SCHOHARIE COUNTY TREASURER    3    A  
SCOTT COUNTY SCHOOL DISTRICT    7,140    238,001  
SOUTH CAROLINA DEPT. OF REVENUE    49,830    958,991  
SPOTSYLVANIA COUNTY    48    A  
STATE OF CONNECTICUT    262,714    4,378,571  
STATE OF CONNECTICUT (GROSS RECEIPTS)    225,240    4,504,806  
STATE OF MICHIGAN    136    2,267  
STATE OF NEW HAMPSHIRE    2,208    31,545  
STATE OF NEW HAMPSHIRE    72,605    1,037,218  
STATE TAX DEPARTMENT    255,587    4,259,777  
STAUNTON COUNTY    52    A  
TN DEPARTMENT OF REVENUE    62,482    647,037  
TOWN OF BLACKSBURG    16,512    165,124  
TOWN OF MT CRESTED BUTTE    1,190    26,452  
TOWN OF SOUTH BOSTON    4,855    48,554  
TREASURER STATE OF OHIO    140,252    1,899,297  
UNION COUNTY SCHOOL DISTRICT    2,712    90,394  
USAC    53,379    0  
VERMONT DEPARTMENT OF TAXES    1,155    19,246  
VERMONT DEPARTMENT OF TAXES    320,675    5,344,586  
VIRGINIA DEPARTMENT OF TAXATION    9,349    207,747  
WARREN COUNTY TREASURER    12    A  
WASHINGTON COUNTY BOARD OF EDUCATION    1,360    45,319  
WASHINGTON DEPT. OF REVENUE    1,430    18,575  
WEBSTER COUNTY BOARD OF EDUCATION    882    29,401  
WINCHESTER CITY TREASURER    939    A  
WISCONSIN DEPARTMENT OF REVENUE    7    187  
WOLFE COUNTY SCHOOL DISTRICT    1,067    35,553  
WOODFORD COUNTY BOARD OF EDUCATION    4,810    160,320  
WYOMING COUNTY TREASURER    8    A  
WYOMING DEPARTMENT OF REVENUE    3    125  


     Total   $ 6,726,325   $ 86,014,668  


Note (A): The 911 surcharge is based upon the number of phone lines and not as a function of gross taxable sales.




28-35


ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
BANKRUPTCY COURT REPORTING SCHEDULES


Schedule IV
Pages 1 to 5

Court Reporting schedules for Real Estate and Personal Property Taxes Paid
for the Month Ended November 30, 2003

Payee
Amount Paid
Check Date
ALACHUA COUNTY     $ 3,215    11/26/03  
ASCOM HASLER/GE CAP PROG    44    11/19/03  
BAILEYVILLE TOWN    1,653    11/26/03  
BEDFORD AREA SCHOOL    624    11/14/03  
BETHEL TOWN    5,252    11/04/03  
BLACKBURN CENTER, LLC    433    11/26/03  
BOROUGH OF COUDERSPORT    1,317    11/07/03  
BREVARD COUNTY    7,636    11/14/03  
BRIDGEWATER TOWN TREASURER    630    11/28/03  
BRIGHTON TOWN    479    11/04/03  
BROADWAY TOWN    256    11/28/03  
BUCHANAN COUNTY    8,806    11/17/03  
CAL & JOANNE FAMILY LTD PRTNRSP    200    11/21/03  
CAMPBELL COUNTY    4,021    11/17/03  
CARROLL COUNTY TREAS    222    11/28/03  
CHARLES CITY COUNTY    1,884    11/28/03  
CITY OF BUENA VISTA    1,047    11/28/03  
CITY OF COLONIAL HEIGHTS    27,247    11/20/03  
CITY OF DANVILLE    2,344    11/17/03  
CITY OF DANVILLE    9,805    11/28/03  
CITY OF GALAX    803    11/17/03  
CITY OF HOPEWELL    20,333    11/20/03  
CITY OF LEBANON    1,734    11/17/03  
CITY OF LEBANON    7,446    11/28/03  
CITY OF NEWPORT    20,825    11/04/03  
CITY OF SALEM    333    11/17/03  
CITY OF SALEM    1,297    11/28/03  
CITY OF WAYNESBORO    4,611    11/17/03  
CLARKE COUNTY TREASURER    807    11/17/03  
COLLIER COUNTYT AX COLLECTOR    6,627    11/21/03  
COUNTY OF AUGUSTA    8,258    11/17/03  
COUNTY OF CITRUS    7,647    11/17/03  
COUNTY OF CITRUS    59,570    11/26/03  
COUNTY OF GRAYSON    2,071    11/17/03  
COUNTY OF HENRICO    26    11/28/03  
COUNTY OF MATHEWS    1,789    11/17/03  
COUNTY OF OSCEOLA    63,960    11/14/03  
COUNTY OF PRINCE GEORGE    1,287    11/20/03  
COUNTY OF ROCKINGHAM    7,819    11/17/03  
COUNTY OF ROCKINGHAM    18,368    11/28/03  
COUNTY OF WARREN (BL)    7,314    11/28/03  
CULPEPER COUNTY, TREASURER    27,234    11/28/03  
DADE COUNTY TAX COLLECTOR    10,463    11/17/03  
DADE COUNTY TAX COLLECTOR    752,017    11/14/03  
DEXTER TOWN    10,798    11/07/03  
DICK LARSEN TREASURER    32,771    11/17/03  
DONALD E AND DORIS D BRADLEY    101    11/11/03  
DORIS LAWTON    145    11/28/03  
DORIS LAWTON    783    11/14/03  
DOUG BELDON, TAX COLLECTOR    412    11/21/03  
EARL WOOD TAX COLLECTOR    741    11/21/03  
EASTLAKE COMMERCIAL    69    11/26/03  
EDGECOMB TOWN TAX COLLECTOR    243    11/07/03  
ELKTON TOWN    54    11/17/03  
F & F REALTY CO    237    11/13/03  
FINISTERRA CORPORATION    21,817    11/11/03  
FLING A. TRAYLOR    19,481    11/20/03  
FREDERICKSBURG CITY TREASURER    179    11/04/03  
FREDRICK COUNTY TREASURER    1,102    11/17/03  
FREDRICK COUNTY TREASURER    11,013    11/28/03  
GALLITZIN BOROUGH    333    11/03/03  
GE CAPITAL    128    11/07/03  
GECFS BY APEX AS AGENT    1,193    11/17/03  
GILCHRIST COUNTY    4,327    11/17/03  
GLADES COUNTY    38,949    11/17/03  
GROTON TOWN    61    11/17/03  
HALIFAX TOWN TREASURER    11,849    11/28/03  
HALL COUNTY TAX COMMISSIONER    31,676    11/17/03  
HARRISONBURG CITY    14,962    11/17/03  
HENRICO COUNTY    119,496    11/17/03  
HENRY COUNTY TREASURER    454    11/22/03  
HERRY COUNTY TREASURER    2,086    11/28/03  
HILLSBOROUGH COUNTY TAX COLLECT    66,163    11/17/03  
IMPERIAL COUNTY TAX COLLECTOR    63,437    11/17/03  
IOS CAPITAL    162    11/25/03  
JACKSON COUNTY TREASURER    6,435    11/04/03  
JACKSON COUNTY TREASURER    31,499    11/13/03  
JEFFERSON COUNTY    6,382    11/14/03  
KIR TEMECULA L.P.    105    11/25/03  
LANCASTER CENTRAL SCHOOL DISTRI    2    11/14/03  
LARRY C O'STEEN    276,676    11/17/03  
LARRY SCHREDER    960    11/07/03  
LASSEN COUNTY TAX COLLECTOR    1,856    11/28/03  
LEE COUNTY TAX COLLECTOR    1,012    11/21/03  
LENOX TOWN TAX COLLECTOR    2,299    11/03/03  
LINCOLN COUNTY TREASURER    1,410    11/17/03  
LIVERMORE TOWN    8,748    11/04/03  
LOS ANGELES COUNTY CA    10,074    11/07/03  
LOS ANGELES COUNTY CA    126,293    11/14/03  
LOUDOUN COUNTY    452    11/28/03  
LOUISA COUNTY TREASURER    226    11/17/03  
LRC, COLORADO LLC    3,008    11/04/03  
LYNCHBURG CITY    4,470    11/04/03  
MADISON COUNTY    97    11/28/03  
MADISON COUNTY    17,365    11/17/03  
MARION COUNTY    17,989    11/07/03  
MARION COUNTY OH    13,349    11/17/03  
MCKEAN COUNTY /OTTO TOWNSHIP    190    11/14/03  
MCKEAN COUNTY/WET    84    11/07/03  
MENDOCINO COUNTY    4,816    11/17/03  
MOULTONBOROUGH    315    11/17/03  
MOUNT AIRY TOWN    1,568    11/07/03  
NASSAU COUNTY    30,913    11/17/03  
NEW IPSWICH TOWN O    1,594    11/17/03  
NEWPORT TOWN    3,722    11/04/03  
NORTHVILLE CENTRAL SCHOOL    3,241    11/03/03  
OKEECHOBEE COUNTY TAX COLLECTOR    2,027    11/14/03  
ORANGE COUNTY    25,337    11/14/03  
ORANGE COUNTY    364,002    11/17/03  
PACIFIC CORPORATE STRUCTURES    1,637    11/21/03  
PAGE COUNTY    876    11/17/03  
PALM BEACH COUNTY TAX COLLECTOR    1,896    11/21/03  
PALM BEACH COUNTY TAX COLLECTOR    6,552    11/26/03  
PALM BEACH COUNTY TAX COLLECTOR    2,655,745    11/14/03  
PATRICK COUNTY TREASURER    6,806    11/17/03  
PITNEY BOWES CREDIT CORPORATION    110    11/12/03  
PITTSYLVANIA COUNTY    1,223    11/28/03  
PITTSYLVANIA COUNTY    8,284    11/17/03  
PLYMOUTH TOWNSHIP PA    86    11/14/03  
POLK COUNTY TREASURE    14,751    11/14/03  
POWHATAN COUNTY TREASURER    10,364    11/17/03  
RIVERSIDE COUNTY TREASURER    198    11/17/03  
RIVERSIDE COUNTY TREASURER    20,182    11/28/03  
ROANOKE CITY TREASURER    6,010    11/14/03  
SAN BERNARDINO COUNTY TREASURER    2,991    11/17/03  
SAN BERNARDINO COUNTY TREASURER    158,563    11/28/03  
SAN DIEGO COUNTY    17,900    11/28/03  
SCIOTO COUNTY    40,192    11/17/03  
SMITHFIELD TOWN    2,915    11/07/03  
SMYTH COUNTY TREASURER    3,189    11/17/03  
SPOTSYLVANIA COUNTY    8,605    11/28/03  
SPOTSYLVANIA COUNTY    86,843    11/14/03  
SSD SYSTEMS    2    11/12/03  
ST ALBANS CITY TREASURER    3,506    11/07/03  
ST LUCIE COUNTY    469,768    11/07/03  
STAFFORD COUNTY    78,012    11/28/03  
STOCKBRIDGE TOWN    1,064    11/14/03  
THOMAS SKELTON, TREASURER    3,952    11/4/03  
TOSHIBA AMERICA INFORMATION    152    11/07/03  
TOWN OF ADAMS    1,534    11/17/03  
TOWN OF BENNINGTON    1,726    11/03/03  
TOWN OF BIG STONE GAP    57    11/28/03  
TOWN OF BLACKSBURG    237    11/17/03  
TOWN OF BOURNE    1,243    11/03/03  
TOWN OF BUCKFIELD    8,585    11/14/03  
TOWN OF CAMPTON    510    11/14/03  
TOWN OF CHARLOTTE    5,705    11/04/03  
TOWN OF CHILMARK    508    11/03/03  
TOWN OF COLCHESTER    27,556    11/04/03  
TOWN OF CONWAY    4,566    11/14/03  
TOWN OF CORNISH    63    11/14/03  
TOWN OF EDGARTOWN    790    11/28/03  
TOWN OF EMBDEN    546    11/26/03  
TOWN OF FALMOUTH    10,939    11/07/03  
TOWN OF FERRISBURGH    1,053    11/28/03  
TOWN OF FRIES    51    11/17/03  
TOWN OF GLOVER    120    11/07/03  
TOWN OF GORDONSVILLE    33    11/28/03  
TOWN OF HINESBURG    4,910    11/04/03  
TOWN OF HURT    82    11/14/03  
TOWN OF INDEPENDENCE    223    11/14/03  
TOWN OF LINCOLN    13,925    11/03/03  
TOWN OF LITTLETON TAX COLLECTOR    7,463    11/14/03  
TOWN OF LONDONDERRY    24,787    11/28/03  
TOWN OF MARION    467    11/28/03  
TOWN OF MIDDLESEX    4,774    11/04/03  
TOWN OF MILAN    309    11/14/03  
TOWN OF MONT VERNON    1,202    11/17/03  
TOWN OF MORRISTOWN    2,491    11/04/03  
TOWN OF NEW VINEYARD    403    11/07/03  
TOWN OF NEWCASTLE    3,827    11/14/03  
TOWN OF ORANGE    234    11/28/03  
TOWN OF OWL'S HEAD    1,594    11/03/03  
TOWN OF PLYMOUTH    4,814    11/17/03  
TOWN OF RICHLANDS    508    11/20/03  
TOWN OF RUMNEY    16    11/17/03  
TOWN OF SHELBURNE    11,794    11/04/03  
TOWN OF STANLEY    51    11/28/03  
TOWN OF SUTTON    402    11/14/03  
TOWN OF TEMPLE    4,256    11/14/03  
TOWN OF WATERBORO    21,147    11/26/03  
TOWN OF WHITEFIELD    2,086    11/26/03  
TOWN OF WOODSTOCK    398    11/07/03  
TREASURER OF FRONT ROYAL TOWN    470    11/28/03  
TREASURER OF TAZEWELL COUNTY    1,906    11/20/03  
TREASURER, TOWN OF EAST    4,087    11/04/03  
UNION COUNTY    4,875    11/17/03  
UNION COUNTY SHERIFF TREASURER    635    11/12/03  
UTICA CITY SCHOOL DISTRICT    20,083    11/28/03  
VENTURA COUNTY TAX COLLECTOR    23,054    11/28/03  
VILLAGE OF SAXTONS RIVER    21    11/14/03  
WAKEFIELD TOWN    127    11/14/03  
WALDOBORO TOWN    5,461    11/04/03  
WATERVILLE CITY    5,565    11/28/03  
WEST CANADA VALLEY CENTRAL    490    11/03/03  
WHITESBURG CITY    1,539    11/17/03  
WISCASSET TOWN    3,637    11/28/03  
WISE TOWN TAX COLLECTOR    41    11/17/03  
WOODSTOCK TOWN    661    11/17/03  

     Total   $ 6,396,503  




36-40


ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
BANKRUPTCY COURT REPORTING SCHEDULES

Schedule V
Pages 1 to 6

Court Reporting schedules for Sales and Other Taxes Paid
for the Month Ended November 30, 2003

Taxing Jurisdiction
Tax Type
Amount Paid
Date Paid
ALBEMARLE COUNTY     911 Surcharge     $ 4,348    11/25/03  
AMHERST COUNTY   911 Surcharge    8    11/25/03  
BOARD OF EQUALIZATION   911 Surcharge    254    11/25/03  
CAMPBELL COUNTY   911 Surcharge    141    11/25/03  
CATTARAUGUS COUNTY   911 Surcharge    26    11/25/03  
CHESTERFIELD COUNTY   911 Surcharge    214    11/19/03  
CITY OF CHARLOTTESVILLE   911 Surcharge    2,186    11/25/03  
CITY OF DANVILLE   911 Surcharge    4,053    11/25/03  
CITY OF HARRISONBURG TREASURER   911 Surcharge    23    11/25/03  
CITY OF LYNCHBURG   911 Surcharge    374    11/25/03  
CITY OF RICHMOND   911 Surcharge    1,680    11/25/03  
CITY OF SALEM   911 Surcharge    6    11/28/03  
CITY OF STAUNTON   911 Surcharge    52    11/25/03  
CITY OF WINCHESTER   911 Surcharge    982    11/25/03  
COUNTY OF AUGUSTA   911 Surcharge    10    11/25/03  
COUNTY OF GENESEE   911 Surcharge    11    11/25/03  
COUNTY OF PULASKI   911 Surcharge    6    11/25/03  
DIRECTOR OF FINANCE   911 Surcharge    22    11/25/03  
ERIE COUNTY COMPTROLLER   911 Surcharge    5,813    11/25/03  
FAUQUIER COUNTY TREASURER   911 Surcharge    24    11/25/03  
FRANKLIN COUNTY PUBLIC SAFETY   911 Surcharge    5    11/25/03  
FREDRICK COUNTY TREASURER   911 Surcharge    194    11/25/03  
GREENE COUNTY   911 Surcharge    14    11/25/03  
HENRICO COUNTY   911 Surcharge    1,574    11/25/03  
ORLEANS COUNTY TREASURER   911 Surcharge    7    11/25/03  
PAGE COUNTY   911 Surcharge    15    11/25/03  
PITTSYLVANIA COUNTY   911 Surcharge    81    11/25/03  
POWHATAN COUNTY TREASURER   911 Surcharge    36    11/25/03  
SPOTSYLVANIA COUNTY   911 Surcharge    48    11/25/03  
TREASURER OF HANOVER COUNTY   911 Surcharge    399    11/25/03  
WARREN COUNTY TREASURER   911 Surcharge    12    11/25/03  
WYOMING COUNTY NY   911 Surcharge    9    11/25/03  
INTERNAL REVENUE SERVICE   Federal Excise Tax    31,093    11/10/03  
INTERNAL REVENUE SERVICE   Federal Excise Tax    33,376    11/25/03  
ALABAMA DEPARTMENT OF REVENUE   Gross Receipts Tax    287    11/12/03  
ARIZONA DEPARTMENT OF REVENUE   Gross Receipts Tax    18    11/12/03  
BOYD COUNTY SCHOOL D   Gross Receipts Tax    16    11/14/03  
CALIFORNIA HIGH COST FUND - A   Gross Receipts Tax    71    11/07/03  
CALIFORNIA HIGH COST FUND-B   Gross Receipts Tax    917    11/07/03  
CITY OF MONTEREY PARK   Gross Receipts Tax    6    11/19/03  
CITY OF AHLAMBRA   Gross Receipts Tax    5    11/19/03  
CITY OF ARCADIA   Gross Receipts Tax    13    11/19/03  
CITY OF BALDWIN PARK   Gross Receipts Tax    6    11/19/03  
CITY OF BEAUMONT   Gross Receipts Tax    6    11/19/03  
CITY OF BELLFLOWER   Gross Receipts Tax    6    11/19/03  
CITY OF BRAWLEY   Gross Receipts Tax    8    11/19/03  
CITY OF CALABASAS   Gross Receipts Tax    10    11/19/03  
CITY OF COVINA   Gross Receipts Tax    6    11/19/03  
CITY OF CULVER CITY   Gross Receipts Tax    5    11/19/03  
CITY OF DESERT HOT SPRINGS   Gross Receipts Tax    5    11/19/03  
CITY OF FONTANA   Gross Receipts Tax    11    11/19/03  
CITY OF HERMOSA BEACH   Gross Receipts Tax    14    11/19/03  
CITY OF INGLEWOOD   Gross Receipts Tax    5    11/19/03  
CITY OF LA HABRA   Gross Receipts Tax    30    11/19/03  
CITY OF LA VERNE   Gross Receipts Tax    17    11/19/03  
CITY OF LONG BEACH   Gross Receipts Tax    10    11/19/03  
CITY OF LOS ANGELES   Gross Receipts Tax    1,039    11/26/03  
CITY OF LOS ANGELES   Gross Receipts Tax    1,109    11/19/03  
CITY OF MONTCLAIR   Gross Receipts Tax    6    11/19/03  
CITY OF MORENO VALLEY   Gross Receipts Tax    63    11/19/03  
CITY OF NORWALK   Gross Receipts Tax    6    11/19/03  
CITY OF PALM SPRINGS   Gross Receipts Tax    5    11/19/03  
CITY OF PASADENA   Gross Receipts Tax    7    11/19/03  
CITY OF PICO RIVERA   Gross Receipts Tax    7    11/19/03  
CITY OF PLACENTIA   Gross Receipts Tax    9    11/19/03  
CITY OF POMONA   Gross Receipts Tax    5    11/19/03  
CITY OF PORT HUENEME   Gross Receipts Tax    9    11/19/03  
CITY OF PULLMAN   Gross Receipts Tax    22    11/12/03  
CITY OF REDONDO BEACH   Gross Receipts Tax    65    11/19/03  
CITY OF RIVERSIDE   Gross Receipts Tax    12    11/19/03  
CITY OF SAN BERNARDINO   Gross Receipts Tax    29    11/19/03  
CITY OF SANTA ANA   Gross Receipts Tax    24    11/19/03  
CITY OF SANTA BARBARA   Gross Receipts Tax    5    11/19/03  
CITY OF SANTA MONICA   Gross Receipts Tax    177    11/19/03  
CITY OF SEAL BEACH   Gross Receipts Tax    13    11/19/03  
CITY OF TORRANCE   Gross Receipts Tax    7    11/19/03  
CITY OF VALLEJO   Gross Receipts Tax    6    11/19/03  
CITY OF VENTURA   Gross Receipts Tax    30    11/19/03  
CITY OF WHITTIER   Gross Receipts Tax    12    11/19/03  
COLORADO DEPARTMENT OF REVENUE   Gross Receipts Tax    101    11/12/03  
DAVIESS CO BOARD OF EDUCATION   Gross Receipts Tax    18    11/14/03  
DAVIESS CO BOARD OF EDUCATION   Gross Receipts Tax    18    11/19/03  
DEAF TRUST   Gross Receipts Tax    16    11/07/03  
FLORIDA DEPT OF REVENUE   Gross Receipts Tax    4,085    11/20/03  
GEORGIA DEPARTMENT OF REVENUE   Gross Receipts Tax    61    11/12/03  
IDAHO UNIVERSAL SERV   Gross Receipts Tax    25    11/20/03  
MADISON COUNTY SCHOOL DISTRICT   Gross Receipts Tax    45    11/19/03  
NECA VUSF   Gross Receipts Tax    230    11/12/03  
PA DEPARTMENT OF REVENUE   Gross Receipts Tax    178    11/20/03  
PUBLIC SERVICE COMMISSION   Gross Receipts Tax    225    11/19/03  
STATE OF NEW HAMPSHIRE   Gross Receipts Tax    2,090    11/12/03  
UNIVERSAL LIFETIME TELEPHONE SE   Gross Receipts Tax    408    11/07/03  
UNIVERSAL SERVICE ADMINSTRATIVE   Gross Receipts Tax    16,750    11/07/03  
WASHINGTON DEPT OF REVENUE   Gross Receipts Tax    55    11/17/03  
ALABAMA DEPT OF REVENUE   Sales Tax    499    11/20/03  
ARIZONA DEPARTMENT OF REVENUE   Sales Tax    38    11/12/03  
BOARD OF EQUALIZATION   Sales Tax    15    11/24/03  
CITY OF COLORADO SPRINGS   Sales Tax    204    11/13/03  
CITY OF LA HABRA   Sales Tax    24,992    11/10/03  
COLORADO DEPARTMENT OF REVENUE   Sales Tax    210    11/12/03  
COLORADO DEPARTMENT OF REVENUE   Sales Tax    3,000    11/20/03  
COMMONWEALTH OF MASS   Sales Tax    67    11/17/03  
COMMONWEALTH OF MASS   Sales Tax    1,746    11/14/03  
COMPTROLLER OF MARYLAND   Sales Tax    6,361    11/20/03  
COMPTROLLER OF MD   Sales Tax    5,946    11/20/03  
CONNECTICUT DEPT OF REVENUE   Sales Tax    89,253    11/28/03  
DEPARTMENT OF TAX & REVENUE   Sales Tax    13,614    11/13/03  
FLORIDA DEPT OF REVENUE   Sales Tax    142,073    11/20/03  
GEORGIA DEPARTMENT OF REVENUE   Sales Tax    13,810    11/12/03  
IDAHO STATE TAX COMMISSION   Sales Tax    3,580    11/12/03  
INDIANA DEPT OF REVENUE   Sales Tax    1,298    11/12/03  
INDIANA DEPT OF REVENUE   Sales Tax    28,213    11/20/03  
KANSAS DEPT OF REVENUE   Sales Tax    17,264    11/25/03  
KENTUCKY REVENUE CABINET   Sales Tax    1,901    11/20/03  
MAINE REVENUE SERVICES   Sales Tax    16,810    11/14/03  
MAINE REVENUE SERVICES   Sales Tax    257,595    11/17/03  
MISSISSIPPI STATE TAX COMMISSIO   Sales Tax    44,014    11/12/03  
NEW JERSEY SALES TAX   Sales Tax    787    11/12/03  
NORTH CAROLINA DEPT OF REVENUE   Sales Tax    13,572    11/12/03  
NYS SALES TAX PROCESSING   Sales Tax    13,089    11/17/03  
NYS SALES TAX PROCESSING   Sales Tax    59,660    11/21/03  
OKLAHOMA TAX COMMISSION   Sales Tax    939    11/12/03  
PA DEPARTMENT OF REVENUE   Sales Tax    176,609    11/20/03  
PA DEPT. OF REVENUE   Sales Tax    6,765    11/17/03  
SOUTH CAROLINA DEPARTMENT OF   Sales Tax    49,333    11/20/03  
STATE OF MICHIGAN   Sales Tax    139    11/12/03  
STATE TAX DEPARTMENT   Sales Tax    101,301    11/07/03  
TENNESSEE DEPT OF REVENUE   Sales Tax    61,756    11/20/03  
TREASURER OF STATE OF OHIO   Sales Tax    73,740    11/21/03  
TREASURER STATE OF OHIO   Sales Tax    4,883    11/20/03  
TREASURER STATE OF OHIO   Sales Tax    23,057    11/19/03  
TREASURER STATE OF OHIO   Sales Tax    43,484    11/21/03  
VERMONT DEPT OF TAXES   Sales Tax    109,092    11/20/03  
VERMONT DEPT OF TAXES   Sales Tax    171,267    11/19/03  
VIRGINIA DEPARTMENT OF TAXATION   Sales Tax    6,658    11/17/03  
WASHINGTON DEPT OF REVENUE   Sales Tax    300    11/17/03  
WASHINGTON DEPT OF REVENUE   Sales Tax    1,239    11/19/03  
WEST VIRGINIA STATE TAX DEPT   Sales Tax    147,164    11/14/03  
FLORIDA C.S.T. FUND   Telecommunications Tax    160,465    11/20/03  
FLORIDA DEPT OF REVENUE   Telecommunications Tax    2,951,869    11/20/03  
NYS SALES TAX PROCESSING   Telecommunications Tax    10    11/17/03  
VERMONT DEPT OF TAXES   Telecommunications Tax    1,092    11/19/03  
ALBEMARLE COUNTY   Utility Tax    537    11/19/03  
ASHLAND INDEPENDENT BOARD OF   Utility Tax    10,489    11/14/03  
BATH COUNTY SCHOOL D   Utility Tax    1,273    11/14/03  
BEDFORD COUNTY   Utility Tax    10    11/19/03  
BEREA INDEPENDENT SCHOOL DIST   Utility Tax    1,882    11/14/03  
BOURBON COUNTY SCHOOL   Utility Tax    603    11/14/03  
BOYD COUNTY SCHOOL D   Utility Tax    3,325    11/14/03  
BOYLE COUNTY SCHOOL DISTRICT   Utility Tax    1,590    11/12/03  
BREATHITT COUNTY SCH   Utility Tax    883    11/12/03  
BRECKINRIDGE COUNTY BOARD OF   Utility Tax    852    11/12/03  
BURGIN EDUCATION BO   Utility Tax    330    11/12/03  
BUTLER COUNTY SCHOOL DISTRICT   Utility Tax    59    11/12/03  
CARTER COUNTY SCHOOL   Utility Tax    1,670    11/12/03  
CHESTERFIELD COUNTY   Utility Tax    14    11/19/03  
CITY OF BALDWIN PARK   Utility Tax    4,030    11/10/03  
CITY OF BEAUMONT   Utility Tax    2,064    11/10/03  
CITY OF BRAWLEY   Utility Tax    7,012    11/10/03  
CITY OF CHARLOTTSVILLE   Utility Tax    2,975    11/19/03  
CITY OF CHARLOTTSVILLE   Utility Tax    54,371    11/17/03  
CITY OF FONTANA   Utility Tax    37,879    11/10/03  
CITY OF HERMOSA BEACH   Utility Tax    17,259    11/10/03  
CITY OF HOLTVILLE   Utility Tax    1,846    11/10/03  
CITY OF LOS ANGELES   Utility Tax    8,067    11/26/03  
CITY OF MORENO VALLEY   Utility Tax    54,534    11/10/03  
CITY OF PICO RIVERA   Utility Tax    11,023    11/10/03  
CITY OF PLACENTIA   Utility Tax    13,921    11/10/03  
CITY OF PORT HUENEME   Utility Tax    8,503    11/10/03  
CITY OF REDONDO BEACH CA   Utility Tax    39,848    11/10/03  
CITY OF RIALTO   Utility Tax    44,589    11/10/03  
CITY OF RICHMOND   Utility Tax    3,425    11/19/03  
CITY OF SAN BERNARDINO   Utility Tax    67,016    11/10/03  
CITY OF SAN BUENAVENTURA   Utility Tax    32,883    11/10/03  
CITY OF SANTA MONICA   Utility Tax    134,117    11/10/03  
CITY OF WAYNESBORO   Utility Tax    26,431    11/17/03  
CITY OF WINCHESTER   Utility Tax    16,077    11/17/03  
CLOVERPORT BOARD OF EDUCATION   Utility Tax    292    11/12/03  
COUNTY OF MONTGOMERY   Utility Tax    9,621    11/17/03  
DANVILLE INDEPENDENT SCHOOL DIS   Utility Tax    4,755    11/12/03  
DAVIESS CO BOARD OF EDUCATION   Utility Tax    16,758    11/12/03  
ELLIOTT COUNTY SCHOO   Utility Tax    308    11/12/03  
FRANKLIN COUNTY SCHOOL DISTRICT   Utility Tax    93    11/12/03  
GARRARD COUNTY SCHOOL DISTRICT   Utility Tax    1,035    11/12/03  
HANCOCK COUNTY BOARD OF   Utility Tax    897    11/13/03  
HARLAN COUNTY SCHOOL   Utility Tax    212    11/13/03  
HARRISON COUNTY SCHOOL DISTRICT   Utility Tax    2,842    11/13/03  
HARRODSBURG BOARD OF EDUCATION   Utility Tax    2,684    11/13/03  
HENDERSON CO BOARD OF EDUCATION   Utility Tax    2,173    11/13/03  
HENRICO COUNTY   Utility Tax    3,239    11/19/03  
JACKSON INDEPENDENT SCHOOLS   Utility Tax    434    11/13/03  
JESSAMINE COUNTY BOARD OF EDUCA   Utility Tax    7,744    11/13/03  
LAUREL COUNTY SCHOOL   Utility Tax    10,751    11/13/03  
LEE COUNTY SCHOOL DI   Utility Tax    1,153    11/13/03  
LESLIE COUNTY SCHOOL   Utility Tax    862    11/13/03  
LETCHER COUNTY BOARD OF EDUCATI   Utility Tax    805    11/13/03  
LEWIS COUNTY SCHOOL   Utility Tax    1,256    11/13/03  
LINCOLN COUNTY BOARD OF EDUCATI   Utility Tax    1,367    11/13/03  
LOGAN COUNTY SCHOOL DISTRICT   Utility Tax    34    11/13/03  
MADISON COUNTY SCHOOL DISTRICT   Utility Tax    18,699    11/14/03  
MARION COUNTY SCHOOL   Utility Tax    1,130    11/14/03  
MATTHEWS, CAROLE, TREASURER   Utility Tax    19,719    11/13/03  
MCLEAN COUNTY SCHOOL DISTRICT   Utility Tax    923    11/14/03  
MENIFEE COUNTY SCHOO   Utility Tax    262    11/14/03  
MERCER COUNTY SCHOOL DISTRICT   Utility Tax    1,741    11/14/03  
MORGAN COUNTY SCHOOL   Utility Tax    1,222    11/14/03  
NELSON COUNTY BOARD OF EDUCATIO   Utility Tax    1,062    11/14/03  
NICHOLAS COUNTY SCHO   Utility Tax    664    11/14/03  
OHIO COUNTY SCHOOL DISTRICT   Utility Tax    25    11/14/03  
OWENSBORO BOARD OF EDUCATION   Utility Tax    11,676    11/14/03  
OWSLEY COUNTY BOARD OF EDUCATIO   Utility Tax    390    11/14/03  
PARIS INDEPENDENT SCHOOLS   Utility Tax    2,996    11/14/03  
PERRY COUNTY SCHOOL   Utility Tax    246    11/14/03  
POWELL COUNTY SCHOOL   Utility Tax    1,919    11/14/03  
ROCKCASTLE COUNTY SCHOOL   Utility Tax    857    11/14/03  
RUSSELL INDEPENDENT   Utility Tax    6,101    11/14/03  
SCOTT COUNTY SCHOOL   Utility Tax    7,117    11/14/03  
STATE OF NEW HAMPSHIRE   Utility Tax    70,004    11/07/03  
TOWN OF BLACKSBURG   Utility Tax    17,063    11/17/03  
TOWN OF MT CRESTED BUTTE   Utility Tax    1,192    11/11/03  
TOWN OF SOUTH BOSTON   Utility Tax    4,831    11/17/03  
TREASURER OF HANOVER COUNTY   Utility Tax    96    11/19/03  
UNION COUNTY SCHOOL DISTRICT   Utility Tax    2,991    11/14/03  
WASHINGTON COUNTY BOARD OF EDU   Utility Tax    256    11/14/03  
WEBSTER COUNTY BOARD OF   Utility Tax    794    11/14/03  
WOLFE COUNTY SCHOOL   Utility Tax    280    11/14/03  
WOODFORD COUNTY BOARD OF ED   Utility Tax    4,768    11/14/03  

     Total         $ 5,826,039  




41-46


ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
BANKRUPTCY COURT REPORTING SCHEDULES

Schedule VI
Pages 1 to 6

Court Reporting schedules for Cash Disbursements
for the Month Ended November 30, 2003

LEGAL ENTITY
Account
Number

Case
Number

Disbursements
ACC CABLE COMMUNICATIONS FL-VA, LLC     081-02-41904     02-41904     $ 1,996,643  
ACC CABLE HOLDINGS VA, INC   081-02-41905   02-41905    --  
ACC HOLDINGS II, LLC   081-02-41955   02-41955    --  
ACC INVESTMENT HOLDINGS, INC   081-02-41957   02-41957    --  
ACC OPERATIONS, INC   081-02-41956   02-41956    269,502  
ACC TELECOMMUNICATIONS HOLDINGS LLC   081-02-41864   02-41864    --  
ACC TELECOMMUNICATIONS LLC   081-02-41863   02-41863    1,472,335  
ACC TELECOMMUNICATIONS OF VIRGINIA LLC   081-02-41862   02-41862    724,468  
ACC-AMN HOLDINGS, LLC   081-02-41861   02-41861    --  
ADELPHIA ACQUISITION SUBSIDIARY, INC   081-02-41860   02-41860    --  
ADELPHIA ARIZONA, INC   081-02-41859   02-41859    --  
ADELPHIA BLAIRSVILLE, LLC   081-02-41735   02-41735    --  
ADELPHIA CABLE PARTNERS, LP   081-02-41902   02-41902    6,811,468  
ADELPHIA CABLEVISION ASSOCIATES, LP   081-02-41913   02-41913    828,985  
ADELPHIA CABLEVISION CORP   081-02-41752   02-41752    997,138  
ADELPHIA CABLEVISION OF BOCA RATON, LLC   081-02-41751   02-41751    1,147,796  
ADELPHIA CABLEVISION OF FONTANA, LLC   081-02-41755   02-41755    --  
ADELPHIA CABLEVISION OF INLAND EMPIRE, LLC   081-02-41754   02-41754    4,415,029  
ADELPHIA CABLEVISION OF NEW YORK, INC   081-02-41892   02-41892    2,736,557  
ADELPHIA CABLEVISION OF NEWPORT BEACH, LLC   081-02-41947   02-41947    610,828  
ADELPHIA CABLEVISION OF ORANGE COUNTY II, LLC   081-02-41781   02-41781    502,082  
ADELPHIA CABLEVISION OF ORANGE COUNTY, LLC   081-02-41946   02-41946    455,843  
ADELPHIA CABLEVISION OF SAN BERNANDINO, LLC   081-02-41753   02-41753    --  
ADELPHIA CABLEVISION OF SANTA ANA, LLC   081-02-41831   02-41831    1,648,911  
ADELPHIA CABLEVISION OF SEAL BEACH, LLC   081-02-41757   02-41757    215,868  
ADELPHIA CABLEVISION OF SIMI VALLEY, LLC   081-02-41830   02-41830    1,032,667  
ADELPHIA CABLEVISION OF THE KENNEBUNKS, LLC   081-02-41943   02-41943    303,386  
ADELPHIA CABLEVISION OF WEST PALM BEACH III, LLC   081-02-41783   02-41783    229,894  
ADELPHIA CABLEVISION OF WEST PALM BEACH IV, LLC   081-02-41766   02-41766    3,133,189  
ADELPHIA CABLEVISION OF WEST PALM BEACH V, LLC   081-02-41764   02-41764    83,140  
ADELPHIA CABLEVISION, LLC   081-02-41858   02-41858    56,602,597  
ADELPHIA CALIFORNIA CABLEVISION, LLC   081-02-41942   02-41942    2,984,511  
ADELPHIA CENTRAL PENNSYLVANIA, LLC   081-02-41950   02-41950    4,010,839  
ADELPHIA CLEVELAND, LLC   081-02-41793   02-41793    11,796,865  
ADELPHIA COMMUNICATIONS CORPORATION   081-02-41729   02-41729    1,205  
ADELPHIA COMMUNICATIONS INTERNATIONAL, INC   081-02-41857   02-41857    --  
ADELPHIA COMMUNICATIONS OF CALIFORNIA II, LLC   081-02-41748   02-41748    3,545,013  
ADELPHIA COMMUNICATIONS OF CALIFORNIA III, LLC   081-02-41817   02-41817    1,242,640  
ADELPHIA COMMUNICATIONS OF CALIFORNIA, LLC   081-02-41749   02-41749    127,359  
ADELPHIA COMPANY OF WESTERN CONNECTICUT   081-02-41801   02-41801    2,634,525  
ADELPHIA GENERAL HOLDINGS III, LLC   081-02-41854   02-41854    --  
ADELPHIA GP HOLDINGS, LLC   081-02-41829   02-41829    --  
ADELPHIA GS CABLE, LLC   081-02-41908   02-41908    2,737,415  
ADELPHIA HARBOR CENTER HOLDINGS LLC   081-02-41853   02-41853    --  
ADELPHIA HOLDINGS 2001, LLC   081-02-41926   02-41926    --  
ADELPHIA INTERNATIONAL II, LLC   081-02-41856   02-41856    --  
ADELPHIA INTERNATIONAL III, LLC   081-02-41855   02-41855    --  
ADELPHIA MOBILE PHONES, INC   081-02-41852   02-41852    --  
ADELPHIA OF THE MIDWEST, INC   081-02-41794   02-41794    --  
ADELPHIA PINELLAS COUNTY, LLC   081-02-41944   02-41944    --  
ADELPHIA PRESTIGE CABLEVISION, LLC   081-02-41795   02-41795    5,248,662  
ADELPHIA TELECOMMUNICATIONS OF FLORIDA, INC   081-02-41939   02-41939    9,433  
ADELPHIA TELECOMMUNICATIONS, INC   081-02-41851   02-41851    67,519  
ADELPHIA WELLSVILLE, LLC   081-02-41850   02-41850    --  
ADELPHIA WESTERN NEW YORK HOLDINGS, LLC   081-02-41849   02-41849    --  
ARAHOVA COMMUNICATIONS, INC   081-02-41815   02-41815    20,805  
ARAHOVA HOLDINGS, LLC   081-02-41893   02-41893    --  
BADGER HOLDING CORP   081-02-41792   02-41792    --  
BETTER TV INC. OF BENNINGTON   081-02-41914   02-41914    245,174  
BLACKSBURG/SALEM CABLEVISION, INC   081-02-41759   02-41759    643,943  
BRAZAS COMMUNICATIONS, INC   081-02-41804   02-41804    --  
BUENAVISION TELECOMMUNICATIONS, INC   081-02-41938   02-41938    488,892  
CABLE SENTRY CORPORATION   081-02-41894   02-41894    --  
CALIFORNIA AD SALES, LLC   081-02-41945   02-41945    --  
CCC-III, INC   081-02-41867   02-41867    --  
CCC-INDIANA, INC   081-02-41937   02-41937    --  
CCH INDIANA, LP   081-02-41935   02-41935    --  
CDA CABLE, INC   081-02-41879   02-41879    162,923  
CENTURY ADVERTISING, INC   081-02-41731   02-41731    --  
CENTURY ALABAMA CORP   081-02-41889   02-41889    116,718  
CENTURY ALABAMA HOLDING CORP   081-02-41891   02-41891    --  
CENTURY AUSTRALIA COMMUNICATIONS CORP   081-02-41738   02-41738    --  
CENTURY BERKSHIRE CABLE CORP   081-02-41762   02-41762    254,839  
CENTURY CABLE HOLDING CORP   081-02-41814   02-41814    --  
CENTURY CABLE HOLDINGS, LLC   081-02-41812   02-41812    9,473,026  
CENTURY CABLE MANAGEMENT CORPORATION   081-02-41887   02-41887    207,421  
CENTURY CABLE OF SOUTHERN CALIFORNIA   081-02-41745   02-41745    --  
CENTURY CABLEVISION HOLDINGS, LLC   081-02-41936   02-41936    2,231,176  
CENTURY CAROLINA CORP   081-02-41886   02-41886    1,090,126  
CENTURY COLORADO SPRINGS CORP   081-02-41736   02-41736    151,245  
CENTURY COLORADO SPRINGS PARTNERSHIP   081-02-41774   02-41774    4,889,149  
CENTURY COMMUNICATIONS CORPORATION   081-02-12834   02-12834    1,540,757  
CENTURY CULLMAN CORP   081-02-41888   02-41888    373,662  
CENTURY ENTERPRISE CABLE CORP   081-02-41890   02-41890    259,846  
CENTURY EXCHANGE, LLC   081-02-41744   02-41744    --  
CENTURY FEDERAL, INC   081-02-41747   02-41747    --  
CENTURY GRANITE CABLE TELEVISION CORP   081-02-41779   02-41779    --  
CENTURY HUNTINGTON COMPANY   081-02-41885   02-41885    1,776,026  
CENTURY INDIANA CORP   081-02-41768   02-41768    --  
CENTURY INVESTMENT HOLDING CORP   081-02-41740   02-41740    --  
CENTURY INVESTORS, INC   081-02-41733   02-41733    --  
CENTURY ISLAND ASSOCIATES, INC   081-02-41771   02-41771    26,170  
CENTURY ISLAND CABLE TELEVISION CORP   081-02-41772   02-41772    --  
CENTURY KANSAS CABLE TELEVISION CORP   081-02-41884   02-41884    170,989  
CENTURY LYKENS CABLE CORP   081-02-41883   02-41883    133,637  
CENTURY MENDOCINO CABLE TELEVISION, INC   081-02-41780   02-41780    1,132,700  
CENTURY MISSISSIPPI CORP   081-02-41882   02-41882    354,999  
CENTURY MOUNTAIN CORP   081-02-41797   02-41797    126,193  
CENTURY NEW MEXICO CABLE TELEVISION CORP   081-02-41784   02-41784    --  
CENTURY NORWICH CORP   081-02-41881   02-41881    822,227  
CENTURY OHIO CABLE TELEVISION CORP   081-02-41811   02-41811    590,158  
CENTURY OREGON CABLE CORP   081-02-41739   02-41739    --  
CENTURY PACIFIC CABLE TV INC   081-02-41746   02-41746    --  
CENTURY PROGRAMMING, INC   081-02-41732   02-41732    --  
CENTURY REALTY CORP   081-02-41813   02-41813    --  
CENTURY SHASTA CABLE TELEVISION CORP   081-02-41880   02-41880    --  
CENTURY SOUTHWEST COLORADO CABLE TELEVISION CORP   081-02-41770   02-41770    --  
CENTURY TRINIDAD CABLE TELEVISION CORP   081-02-41790   02-41790    87,603  
CENTURY VIRGINIA CORP   081-02-41796   02-41796    812,504  
CENTURY VOICE AND DATA COMMUNICATIONS, INC   081-02-41737   02-41737    --  
CENTURY WARRICK CABLE CORP   081-02-41763   02-41763    --  
CENTURY WASHINGTON CABLE TELEVISION, INC   081-02-41878   02-41878    --  
CENTURY WYOMING CABLE TELEVISION CORP   081-02-41789   02-41789    66,467  
CENTURY-TCI CALIFORNIA COMMUNICATIONS, LP   081-02-41743   02-41743    337,200  
CENTURY-TCI CALIFORNIA, LP   081-02-41741   02-41741    50,598,135  
CENTURY-TCI HOLDINGS, LLC   081-02-41742   02-41742    --  
CHELSEA COMMUNICATIONS, INC   081-02-41923   02-41923    --  
CHELSEA COMMUNICATIONS, LLC   081-02-41924   02-41924    6,763,361  
CHESTNUT STREET SERVICES, LLC   081-02-41842   02-41842    --  
CLEAR CABLEVISION, INC   081-02-41756   02-41756    --  
CMA CABLEVISION ASSOCIATES VII, LP   081-02-41808   02-41808    --  
CMA CABLEVISION ASSOCIATES XI, LP   081-02-41807   02-41807    --  
CORAL SECURITY, INC   081-02-41895   02-41895    --  
COWLITZ CABLEVISION, INC   081-02-41877   02-41877    522,879  
CP-MDU I LLC   081-02-41940   02-41940    --  
CP-MDU II LLC   081-02-41941   02-41941    --  
E & E CABLE SERVICE, INC   081-02-41785   02-41785    --  
EASTERN VIRGINIA CABLEVISION HOLDINGS, LLC   081-02-41799   02-41799    --  
EASTERN VIRGINIA CABLEVISION, LP   081-02-41800   02-41800    829,536  
EMPIRE SPORTS NETWORK, LP   081-02-41844   02-41844    400,956  
FAE CABLE MANAGEMENT CORP   081-02-41734   02-41734    --  
FOP INDIANA, LP   081-02-41816   02-41816    176,196  
FRONTIERVISION ACCESS PARTNERS, LLC   081-02-41819   02-41819    2,737,000  
FRONTIERVISION CABLE NEW ENGLAND , INC   081-02-41822   02-41822    795,232  
FRONTIERVISION CAPITAL CORPORATION   081-02-41820   02-41820    --  
FRONTIERVISION HOLDINGS CAPITAL CORPORATION   081-02-41824   02-41824    --  
FRONTIERVISION HOLDINGS CAPITAL II CORPORATION   081-02-41823   02-41823    --  
FRONTIERVISION HOLDINGS, LLC   081-02-41827   02-41827    --  
FRONTIERVISION HOLDINGS, LP   081-02-41826   02-41826    --  
FRONTIERVISION OPERATING PARTNERS, LLC   081-02-41825   02-41825    --  
FRONTIERVISION OPERATING PARTNERS, LP   081-02-41821   02-41821    23,833,103  
FRONTIERVISION PARTNERS, LP   081-02-41828   02-41828    --  
FT MYERS CABLEVISION, LLC   081-02-41948   02-41948    7  
FT. MYERS ACQUISITION LIMITED PARTNERSHIP   081-02-41949   02-41949    --  
GENESIS CABLE COMMUNICATIONS SUBSIDIARY, LLC   081-02-41903   02-41903    --  
GLOBAL ACQUISITION PARTNERS, LP   081-02-41933   02-41933    1,597,372  
GLOBAL CABLEVISION II, LLC   081-02-41934   02-41934    --  
GRAFTON CABLE COMPANY   081-02-41788   02-41788    --  
GS CABLE, LLC   081-02-41907   02-41907    4,968,725  
GS TELECOMMUNICATIONS LLC   081-02-41906   02-41906    --  
HARRON CABLEVISION OF NEW HAMPSHIRE, INC   081-02-41750   02-41750    1,888,468  
HUNTINGTON CATV, INC   081-02-41765   02-41765    --  
IMPERIAL VALLEY CABLEVISION, INC   081-02-41876   02-41876    945,105  
KALAMAZOO COUNTY CABLEVISION, INC   081-02-41922   02-41922    --  
KEY BISCAYNE CABLEVISION   081-02-41898   02-41898    161,744  
KOOTENAI CABLE, INC   081-02-41875   02-41875    811,296  
LAKE CHAMPLAIN CABLE TELEVISION CORPORATION   081-02-41911   02-41911    230,522  
LEADERSHIP ACQUISITION LIMITED PARTNERSHIP   081-02-41931   02-41931    --  
LOUISA CABLEVISION, INC   081-02-41760   02-41760    17,676  
MANCHESTER CABLEVISION, INC   081-02-41758   02-41758    --  
MARTHA'S VINEYARD CABLEVISION, LP   081-02-41805   02-41805    361,126  
MERCURY COMMUNICATIONS, INC   081-02-41840   02-41840    57,210  
MICKELSON MEDIA OF FLORIDA, INC   081-02-41874   02-41874    354,422  
MICKELSON MEDIA, INC   081-02-41782   02-41782    138,600  
MONTGOMERY CABLEVISION, INC   081-02-41848   02-41848    --  
MONUMENT COLORADO CABLEVISION, INC   081-02-41932   02-41932    141,428  
MOUNTAIN CABLE COMMUNICATIONS CORPORATION   081-02-41916   02-41916    --  
MOUNTAIN CABLE COMPANY, LP   081-02-41909   02-41909    3,573,790  
MT. LEBANON CABLEVISION, INC   081-02-41920   02-41920    --  
MULTI-CHANNEL TV CABLE COMPANY   081-02-41921   02-41921    497,314  
NATIONAL CABLE ACQUISITION ASSOCIATES, LP   081-02-41952   02-41952    2,535,416  
OLYMPUS CABLE HOLDINGS, LLC   081-02-41925   02-41925    1,102,613  
OLYMPUS CAPITAL CORPORATION   081-02-41930   02-41930    --  
OLYMPUS COMMUNICATIONS HOLDINGS, LLC   081-02-41953   02-41953    --  
OLYMPUS COMMUNICATIONS, LP   081-02-41954   02-41954    355  
OLYMPUS SUBSIDIARY, LLC   081-02-41928   02-41928    --  
OWENSBORO INDIANA, LP   081-02-41773   02-41773    --  
OWENSBORO ON THE AIR, INC   081-02-41777   02-41777    --  
OWENSBORO-BRUNSWICK, INC   081-02-41730   02-41730    2,946,280  
PAGE TIME, INC   081-02-41839   02-41839    1,329  
PARAGON CABLE TELEVISION, INC   081-02-41778   02-41778    --  
PARAGON CABLEVISION CONSTRUCTION CORPORATION   081-02-41775   02-41775    --  
PARAGON CABLEVISION MANAGEMENT CORPORATION   081-02-41776   02-41776    --  
PARNASSOS COMMUNICATIONS, LP   081-02-41846   02-41846    124,814  
PARNASSOS HOLDINGS, LLC   081-02-41845   02-41845    --  
PARNASSOS, LP   081-02-41843   02-41843    24,535,185  
PERICLES COMMUNICATIONS CORPORATION   081-02-41919   02-41919    --  
PULLMAN TV CABLE CO., INC   081-02-41873   02-41873    445,408  
RENTAVISION OF BRUNSWICK, INC   081-02-41872   02-41872    263,822  
RICHMOND CABLE TELEVISION CORPORATION   081-02-41912   02-41912    61,648  
RIGPAL COMMUNICATIONS, INC   081-02-41917   02-41917    --  
ROBINSON/PLUM CABLEVISION, LP   081-02-41927   02-41927    601,984  
S/T CABLE CORPORATION   081-02-41791   02-41791    --  
SABRES, INC   081-02-41838   02-41838    --  
SCRANTON CABLEVISION, INC   081-02-41761   02-41761    1,348,286  
SENTINEL COMMUNICATIONS OF MUNCIE, INDIANA, INC   081-02-41767   02-41767    570  
SOUTHEAST FLORIDA CABLE, INC   081-02-41900   02-41900    16,168,464  
SOUTHWEST COLORADO CABLE INC   081-02-41769   02-41769    142,613  
SOUTHWEST VIRGINIA CABLE, INC   081-02-41833   02-41833    750,508  
STAR CABLE INC   081-02-41787   02-41787    --  
STARPOINT, LIMITED PARTNERSHIP   081-02-41897   02-41897    928,906  
SVHH CABLE ACQUISITION, LP   081-02-41836   02-41836    1,211,412  
SVHH HOLDINGS, LLC   081-02-41837   02-41837    --  
TELE-MEDIA COMPANY OF HOPEWELL-PRINCE GEORGE   081-02-41798   02-41798    2,314,911  
TELE-MEDIA COMPANY OF TRI-STATES, LP   081-02-41809   02-41809    251,860  
TELE-MEDIA INVESTMENT PARTNERSHIP, LP   081-02-41951   02-41951    3,127,906  
TELESAT ACQUISITION LIMITED PARTNERSHIP   081-02-41929   02-41929    --  
TELESAT ACQUISITION, LLC   081-02-41871   02-41871    2,531,863  
THE GOLF CLUB AT WENDING CREEK FARMS, LLC   081-02-41841   02-41841    (2 )
THE MAIN INTERNETWORKS, INC   081-02-41818   02-41818    --  
THE WESTOVER TV CABLE CO., INC   081-02-41786   02-41786    --  
THREE RIVERS CABLE ASSOCIATES, LP   081-02-41910   02-41910    1,000,784  
TIMOTHEOS COMMUNICATIONS, LP   081-02-41901   02-41901    --  
TMC HOLDINGS CORPORATION   081-02-41803   02-41803    154  
TMC HOLDINGS, LLC   081-02-41802   02-41802    --  
TRI-STATES, LLC   081-02-41810   02-41810    --  
UCA LLC   081-02-41834   02-41834    7,244,279  
UPPER ST. CLAIR CABLEVISION INC   081-02-41918   02-41918    --  
US TELE-MEDIA INVESTMENT COMPANY   081-02-41835   02-41835    --  
VALLEY VIDEO, INC   081-02-41870   02-41870    122,443  
VAN BUREN COUNTY CABLEVISION, INC   081-02-41832   02-41832    286,238  
WARRICK CABLEVISION, INC   081-02-41866   02-41866    --  
WARRICK INDIANA, LP   081-02-41865   02-41865    159,650  
WELLSVILLE CABLEVISION, LLC   081-02-41806   02-41806    301,993  
WEST BOCA ACQUISITION LIMITED PARTNERSHIP   081-02-41899   02-41899    1,347,027  
WESTERN NY CABLEVSION, LP   081-02-41847   02-41847    --  
WESTVIEW SECURITY, INC   081-02-41896   02-41896    --  
WILDERNESS CABLE COMPANY   081-02-41869   02-41869    141,771  
YOUNG'S CABLE TV CORP   081-02-41915   02-41915    231,689  
YUMA CABLEVISION, INC   081-02-41868   02-41868    817,583  

     Total           $ 324,661,852  




47-52


ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
BANKRUPTCY COURT REPORTING SCHEDULES

Schedule VII
Pages 1 to 2

Court Reporting schedules for Insurance Coverage


Coverage ** Company Policy No. Term

Commercial Property Royal Indemnity Company R2HD329266 05/16/03 - 05/16/04

       

Commercial General
Liability
Royal Insurance Co. P2TR468758 05/16/03 - 05/16/04

       

Commercial Automobile Royal Insurance Co. P2TS468751 Liability 05/16/03 - 05/16/04
    (all states except Texas)  
    P2TS468752 Texas Liability  

       

Worker's Compensation Royal Indemnity Co R2AO 003265 all states except 05/16/03-05/16/04
    California & monopolistic states  
       
  Foreign Voluntary Royal Indemnity Co. R2IB011388 05/16/03 - 05/16/04
         
  California State Compensation Insurance 1703671-03 05/16/03-05/16/04
    Fund    
         
  ACC Operations Inc (OH) Ohio Bureau of Workers 1328524 Ongoing*
    Compensation    
         
  Washington State WA Department of Labor & 083 004 452 10/1/99 - Ongoing*
    Industry    
         
  West Virginia West Virginia Workers' 20104948 101 10/1/99 - Ongoing*
    Compensation    
         
  Wyoming Wyoming Department of 366575 10/1/99 - Ongoing*
    Employment    

       

Aircraft Policy United States Aircraft Insurance 360AC625118 11/23/02 - 11/23/03

       

Umbrella Liability American Guarantee & Liability    
     Insurance Co. AUC937411600 05/16/03 - 05/16/04
Excess Liability XL Insurance America, Inc. US00006683L103A 05/16/03 - 05/16/04

       

Executive Protection Federal Insurance 81516188 12/19/01 - 12/19/03
(Special Crime)      

       

New York Disability Cigna 074487 07/01/03 - Ongoing*

       

Pollution Liability Federal Insurance 37251845 01/01/03 - 01/01/04
    37251846 01/01/03 - 01/01/04

       

Directors & Officers Liability AEGIS (Associated Electric & Gas D0999A1A00 12/31/00 - 12/31/03
  Insurance Services Limited)    

       

Excess Directors & Officers Federal Insurance Company 8181-10-37 12/31/00 - 12/31/03
Liability      
  Greenwich Insurance Company ELU 82137-00 12/31/00 - 12/31/03

       

Media Liability Illinois Union Insurance Company EONG21640104001 11/22/02 - 11/22/03

* Ongoing means until the policy is cancelled by Adelphia or carrier

** The named insured is Adelphia Communications Corporation et al for all of the coverage except for Employee Dishonesty — ERISA whose named insured is Adelphia Communications Corporation Health Benefit Plan and Adelphia Communications Corporation Savings and Retirement Plan.




53-54