8-K

SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

FORM 8-K

Current Report

Pursuant to Section 13 or 15(d) of
The Securities Exchange Act of 1934

Date of Report (date of earliest event reported) January 23, 2003

OLYMPUS COMMUNICATIONS, L.P.
OLYMPUS CAPITAL CORPORATION
FRONTIERVISION OPERATING PARTNERS, L.P.
FRONTIERVISION CAPITAL CORPORATION
FRONTIERVISION HOLDINGS, L.P.
FRONTIERVISION HOLDINGS CAPITAL CORPORATION
FRONTIERVISION HOLDINGS CAPITAL II CORPORATION
ARAHOVA COMMUNICATIONS, INC.
(Exact name of registrants as specified in its charter)

Delaware	333-19327	25-1622615
Delaware	333-19327-01	23-2868925
Delaware	333-9535	84-1316775
Delaware	333-9535-01	84-1353734
Delaware	333-36519	84-1432334
Delaware	333-36519-01	84-1432976
Delaware	333-75567-01	84-1481765
Delaware	0-16899	23-1844576
(State or other jurisdiction of	(Commission File Numbers)	(IRS Employer Identification Nos.)
incorporation)

One North Main Street — Coudersport, PA 16915-1141
(Address of principal executive offices) (Zip Code)

Registrants’ telephone number, including area code (814) 274-9830

Item 9. Regulation FD Disclosure

        On January 23, 2003, Adelphia Communications Corporation (the “Company”) and certain other debtor-in-possession subsidiaries of the Company, including the registrants, filed their monthly operating report for the month of December 2002 (the “Operating Report”) with United States Bankruptcy Court for the Southern District of New York (the “Bankruptcy Court”). Exhibit 99.1 to this Current Report on Form 8-K contains the unaudited consolidated financial statements and the bankruptcy court reporting schedules of the Operating Report as filed with the Bankruptcy Court. The Operating Report shall not be deemed “filed” for purposes of Section 18 of the Securities Act of 1934, as amended (the “Exchange Act”), nor shall it be deemed incorporated by reference in any filing under the Securities Act of 1933, as amended (the “Securities Act”), except as shall be expressly set forth in such filing.

        The registrants caution readers not to place undue reliance upon the information contained in the Operating Report, which contains unaudited information, and is in a format prescribed by the applicable bankruptcy laws. The Operating Report is subject to revision. The Operating Report also contains information for periods, which may be shorter or otherwise different from those contained in the registrants’ reports pursuant to the Exchange Act.

Limitation on Incorporation by Reference

        In accordance with general instruction B.2 of Form 8-K, the information in this report (including exhibits) is furnished pursuant to Item 9 and shall not be deemed to be “filed” for the purposes of Section 18 of the Exchange Act, as amended or otherwise subject to liabilities of that section. This report will not be deemed an admission as to the materiality of any information in the report that is required to be disclosed solely by Regulation FD.

Cautionary Statement Regarding Financial and Operating Data

        As a result of actions taken by the former management of the Company: (a) the Company has not yet completed its financial statements as of or for the year ended December 31, 2001, or received its independent public accountants’ report thereon or filed with the Securities and Exchange Commission (the “Commission”) its Annual Report on Form 10-K for the year ended December 31, 2001; (b) the Company’s former independent public accountants, Deloitte & Touche LLP, suspended their auditing work on the Company’s financial statements as of and for the year ended December 31, 2001 and withdrew their audit report with respect to the year ended December 31, 2000; (c) the Company has not yet completed its financial statements as of and for the three months ended March 31, 2002, June 30, 2002 or September 30, 2002, or filed with the Commission its Quarterly Report on Form 10-Q for the quarters ended March 31, 2002, June 30, 2002 and September 30, 2002; (d) the Company does not anticipate timely filing of its Annual Report on Form 10-K as of and for the year ended December 31, 2002; and (e) the Company expects to restate its financial statements for the years ended December 31, 1999 and 2000, and its interim financial statements for 2001 and possibly other periods. Current management took control in May 2002 and has retained new independent auditors and begun the preparation of new financial statements for the periods in question; as a result of certain actions of prior management that the Company has previously disclosed, the Company is unable to predict at this time when such financial statements will be completed. In addition, current management believes that the public information provided by prior management on other matters of interest to investors, such as the Company’s rebuild percentage (the percentage of the Company’s cable television systems that the Company believes have been upgraded to current standards), was unreliable. As a result, the Company anticipates that it may have to supplement the financial and other information contained in this Form 8-K and that such supplemental information may be material.

Cautionary Statement Regarding Forward Looking Statements

        This document includes forward-looking statements within the meaning of Section 27A of the Securities Act and Section 21E of the Exchange Act. All statements regarding Adelphia Communications Corporation and its subsidiaries’ (collectively, the “Company’s”) expected future financial position, results of operations, cash flows, restructuring and financing plans, business strategy, budgets, projected costs, capital expenditures, competitive positions, growth opportunities, plans and objectives of management for future operations and statements that include words such as “anticipate,” “if,” “believe,” “plan,” “estimate,” “expect,” “intend,” “may,” “could,” “should,” “will,” and other similar expressions are forward-looking statements. Such forward-looking statements are inherently uncertain, and readers must recognize that actual results may differ from the Company’s expectations. The Company does not undertake a duty to update such forward-looking statements.

        Actual future results and trends for the Company may differ materially depending on a variety of factors discussed in the Company’s filings with the Commission, including its recently filed Current Reports on Form 8-K, the most recently filed Quarterly Report on Form 10-Q, the Annual Report on Form 10-K for the year ended December 31, 2000, and the most recent prospectus supplement filed under Registration Statement No. 333-64224, under the section entitled “Risk Factors” contained therein. Factors that may affect the plans or results of the Company include, without limitation: (a) the Company’s filing of a petition for relief under Chapter 11 of the United States Bankruptcy Code; (b) the results of litigation against the Company including the civil complaint by the Commission and the potential for a criminal indictment of the Company; (c) the lack of substantial cable industry experience among certain members of the Company’s senior management; (d) the effects of government regulations and the actions of local cable franchise authorities; (e) the availability of debtor-in-possession financing and surety bonds to support the Company’s operations; (f) the results of the Company’s internal investigation and the matters described above under “Cautionary Statement Regarding Financial and Operating Data”; (g) actions of the Company’s competitors; (h) the pricing and availability of equipment, materials, inventories and programming; (i) product acceptance and customer spending patterns; (j) the Company’s ability to execute on its business plans, to provide uninterrupted service to its customers and to conduct, expand and upgrade its networks; (k) technological developments; (l) matters relating to or in connection with the recent bankruptcy filing and proceedings of Adelphia Business Solutions, Inc.; (m) changes in general economic conditions and/or economic conditions in the markets in which the Company may, from time to time, compete; (n) the movement of interest rates and the resulting impact on the Company’s interest obligations with respect to its pre-petition bank debt and Debtor-in-Possession financing; and (o) the delisting of the “Company’s” common stock by Nasdaq. Many of such factors are beyond the control of the Company and its current management.

SIGNATURE

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

Date: January 28, 2003 OLYMPUS COMMUNICATIONS, L.P. (Registrant)

By: ACC OPERATIONS, INC.,
 its Managing General Partner

 By: /s/CHRISTOPHER T. DUNSTAN  
     Christopher T. Dunstan
     Chief Financial Officer


OLYMPUS CAPITAL CORPORATION (Registrant)

By: /s/CHRISTOPHER T. DUNSTAN  
     Christopher T. Dunstan
     Chief Financial Officer

 FRONTIERVISION OPERATING PARTNERS, L.P. (Registrant)

 By: FRONTIERVISION HOLDINGS, L.P.,
       its General Partner

     By: FRONTIERVISION PARTNERS, L.P.,
            its General Partner

            By: ADELPHIA GP HOLDINGS, L.L.C., its
                  General Partner

                  By: ACC OPERATIONS, INC., its Sole
                         Member

                       By: /s/CHRISTOPHER T. DUNSTAN  
                           Christopher T. Dunstan
                           Chief Financial Officer

 FRONTIERVISION CAPITAL CORPORATION (Registrant)

 By: /s/CHRISTOPHER T. DUNSTAN  
      Christopher T. Dunstan
      Chief Financial Officer

FRONTIERVISION HOLDINGS, L.P., (Registrant)

     By: FRONTIERVISION PARTNERS, L.P.,
            its General Partner

            By: ADELPHIA GP HOLDINGS, L.L.C., its
                  General Partner

                  By: ACC OPERATIONS, INC., its Sole
                         Member

                  By: /s/CHRISTOPHER T. DUNSTAN  
                        Christopher T. Dunstan
                        Chief Financial Officer


 FRONTIERVISION HOLDINGS CAPITAL CORPORATION (Registrant)

     By: /s/CHRISTOPHER T. DUNSTAN  
              Christopher T. Dunstan
              Chief Financial Officer


 FRONTIERVISION HOLDINGS II CAPITAL CORPORATION
 (Registrant)

     By: /s/CHRISTOPHER T. DUNSTAN  
              Christopher T. Dunstan
              Chief Financial Officer

   ARAHOVA COMMUNICATIONS, INC. (Registrant)

   By: /s/CHRISTOPHER T. DUNSTAN  
              Christopher T. Dunstan
              Chief Financial Officer

EXHIBIT INDEX

Exhibit No.	Description
99.1	Monthly Operating Report for the period ended December 31, 2002, dated January 23, 2003.

EX-99

Exhibit 99.1

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 December 31, 2002 **

Debtors’ Address:
One North Main Street
Coudersport, PA 16915

Willkie Farr & Gallagher
(Debtors’ Attorneys)

Monthly Operating Loss: $25,910
($ 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: January 23, 2003

By: /s/CHRISTOPHER T. DUNSTAN  

       Christopher T. Dunstan

       Executive Vice President, Treasurer

        and Chief Financial 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)

	December 31, 2002
ASSETS:
Property, plant and equipment - net	$	7,162,362
Intangible assets - net		15,453,864
Cash and cash equivalents		415,598
Restricted cash		42,190
Investments		24,578
Subscriber receivables - net		219,859
Prepaid expenses and other assets - net		533,344
Intercompany receivables		27,279,353
Related party receivables		1,808,761
Total assets	$	52,939,909
LIABILITIES, CONVERTIBLE PREFERRED STOCK, COMMON STOCK
AND OTHER STOCKHOLDERS' EQUITY:
Parent and subsidiary debt	$	201,343
Accounts payable		200,946
Subscriber advance payments and deposits		87,101
Accrued interest and other liabilities		327,632
Intercompany payables		239,495
Related party payables		47
Deferred income taxes		2,004,599
		3,061,163
Liabilities subject to compromise:
Parent and subsidiary debt		13,506,442
Parent and subsidiary debt under co-borrowing credit facilities		2,846,156
		16,352,598
Accounts payable		1,100,745
Accrued interest and other liabilities		405,728
Intercompany payables		27,037,879
Related party payables		1,362,240
Total liabilities subject to compromise		46,259,190
Total liabilities		49,320,353
Minority interests		562,090
Cumulative redeemable exchangeable preferred stock		148,794
Convertible preferred stock, common stock and other 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		(7,023	)
Accumulated deficit		(3,552,039	)
Treasury stock, at cost		(149,401	)
		5,754,828
Reduction in stockholders' equity from amounts under co-borrowing credit facilities		(2,846,156	)
Total convertible preferred stock, common stock and other stockholders' equity		2,908,672
Total liabilities and stockholders' equity	$	52,939,909

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)

	For the Month Ended December 31, 2002			For the Six Months Ended December 31, 2002
Revenues	$	286,645		$	1,671,950
Cost and expenses:
Direct operating and programming		140,602			706,022
Selling, general and administrative		66,155			365,481
Depreciation and amortization		80,809			445,692
Impairment of long-lived and other assets		--			72,134
Non-recurring professional fees		4,387			31,017
Estimated provision for accounting changes		8,500			51,000
Operating (loss) income before reorganization expenses
due to bankruptcy		(13,808	)		604
Reorganization expenses due to bankruptcy		12,102			39,233
Operating loss		(25,910	)		(38,629	)
Other (expense) income:
Interest expense		(32,817	)		(208,162	)
Minority interest in income (losses) of subsidiaries		143			(1,233	)
Other-than-temporary impairment of investment and other assets		(1,697	)		(145,088	)
Loss on sale of assets		--			(1,551	)
Other		--			91
Total		(34,371	)		(355,943	)
Net loss applicable to common stockholders	$	(60,281	)	$	(394,572	)
Net loss per weighted average share - basic and diluted	$	(0.24	)	$	(1.57	)
Weighted average shares outstanding (in thousands) -
basic and diluted		251,031			251,031

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)

	For the Month Ended December 31, 2002			For the Six Months Ended December 31, 2002
Cash flows from operating activities:
Net loss	$	(60,281	)	$	(394,572	)
Adjustments to reconcile net loss to net cash
provided by operating activities:
Depreciation and amortization		80,809			445,692
Impairment of long-lived and other assets		--			72,134
Other-than-temporary impairment of investments
and other assets		1,697			145,088
Minority interest in income of subsidiaries		(143	)		1,233
Loss on sale of assets		--			1,551
Reorganization expenses due to bankruptcy		12,102			39,233
Non-recurring professional fees, net of amounts paid		(41	)		11,920
Change in assets and liabilities:
Subscriber receivables - net		(13,061	)		(9,521	)
Prepaid expenses and other assets - net		(8,818	)		(39,170	)
Accounts payable		66,352			216,425
Subscriber advance payments and deposits		6,377			9,263
Accrued interest and other liabilities		12,806			35,802
Intercompany receivables and payables - net		24,357			11,173
Net cash provided by operating activities before
reorganization expenses		122,156			546,251
Reorganization expenses paid during the period		(7,061	)		(18,695	)
Net cash provided by operating activities		115,095			527,556
Cash flows from investing activities:
Acquisitions		(5	)		(137	)
Expenditures for property, plant and equipment		(58,652	)		(338,069	)
Investments in other joint ventures		(1,097	)		(749	)
Related party receivables and payables - net		(22,589	)		(16,336	)
Net cash used for investing activities		(82,343	)		(355,291	)
Cash flows from financing activities:
Proceeds from debt		--			200,000
Payment of debt		(1,627	)		(10,700	)
Payment of debtor in possession bank financing costs		--			(47,544	)
Net cash (used for) provided by financing activities		(1,627	)		141,756
Increase in cash and cash equivalents		31,125			314,021
Cash and cash equivalents, beginning of period		426,663			143,767
Cash and cash equivalents, end of period	$	457,788		$	457,788

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 telecommunications businesses. Adelphia’s operations consist primarily of selling video programming, which is 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 (the “Company Systems”) are located in 29 states and Puerto Rico, and are organized primarily into six strategic clusters: Los Angeles, PONY (Western Pennsylvania, Ohio and Western New York), New England, Florida, Virginia and Colorado Springs. The Company’s Systems are located primarily in suburban areas of large and medium-sized cities within the 50 largest television markets.

        Solely for the purposes of the accompanying unaudited consolidated financial statements, the accounts of Adelphia, 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 who did not file voluntary petitions under Chapter 11 (“Chapter 11”) of the U.S. Bankruptcy Code. The accompanying unaudited consolidated financial statements do not include any entities owned and/or controlled by the John J. Rigas family (the “Rigas family”). The Non-filing entities as of December 31, 2002 are Palm Beach Group Cable, Inc. and Palm Beach Group Cable Joint Venture and Century-ML Cable Corporation, Praxis Capital Ventures, L.P., St. Mary’s Television, Inc., STV Communications and Main Security Surveillance, Inc. (“Non-filing entities”). On September 30, 2002, Century-ML Cable Venture (“CMLCV”), a subsidiary of the Company, filed a voluntary petition to reorganize under Chapter 11 (see Note 18) and has been excluded from the materiality impact of Non-filing entities below. For the Materiality Impact of Non-filing entities below, operating income excludes the impairment of long-lived and other assets, the estimated provision for accounting changes, non-recurring professional fees, and reorganization expenses due to the Chapter 11 filing of the Company.

Materiality Impact of Non-filing entities as of and for the Month Ended December 31, 2002
	Unaudited Consolidated Financial Statements			Non-filing entities		Percent of Non-filing entities to the Unaudited Consolidated Financial Statements
Balance Sheet:
Total Assets	$	52,939,909		$	95,518		0.18	%
Total Liabilities		49,320,353			73,048		0.15	%
Convertible preferred stock, common
stock and other stockholders' equity		2,908,672			22,470		0.77	%
Total Liabilities & Equity	$	52,939,909		$	95,518		0.18	%
Statement of Operations:
Revenues	$	286,645		$	8,608		3.00	%
Operating (Loss) Income	$	(921	)	$	1,253		(136.0	5%)

5

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

        Adelphia Business Solutions, Inc. and subsidiaries (“Adelphia Business Solutions”) was a consolidated subsidiary of Adelphia as of December 31, 2001. Adelphia Business Solutions owns, operates and manages entities which provide competitive local exchange carrier (“CLEC”) telecommunications services under the name Adelphia Business Solutions. On January 11, 2002, the Company distributed in the form of a dividend, all of the shares of common stock of Adelphia Business Solutions owned by Adelphia to holders of the 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 Adelphia Business Solutions common stock. The distribution of Adelphia Business Solutions common stock was recorded on the date of the Spin-off. Accordingly, the accompanying unaudited consolidated financial statements do not include the accounts of Adelphia Business Solutions as of December 31, 2002 and for the period from July 1, 2002 through December 31, 2002.

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”) 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 in the U.S. Bankruptcy Court for the Southern District of New York (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. On October 4, 2002, Adelphia filed a motion seeking an extension of the exclusive period within which to file a plan of reorganization and solicit acceptances thereof (the “Motion”). The Motion was heard on October 25, 2002 and the Company was granted the extension through February 21, 2003 and April 21, 2003, respectively.

Basis of Presentation

        Until a plan 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 December 31, 2002, or the results of its operations or its cash flows for the one and six month periods ended December 31, 2002 in conformity with GAAP because the unaudited consolidated financial statements exclude the financial position and results of operations of the Non-filing entities and CMLCV.  Furthermore, certain disclosures normally included in consolidated financial statements prepared in accordance with GAAP have been condensed or omitted. 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.

        SOP 90-7 requires (i) that pre-petition liabilities that are subject to compromise be segregated in the Company’s consolidated balance sheet as liabilities subject to compromise and (ii) that revenues, expenses, realized gains and losses, and provisions for losses resulting directly from the reorganization due to the Company’s bankruptcy be reported separately as reorganization expenses in the consolidated statement of operations. See Note 5 to these unaudited consolidated financial statements for further discussion. As a result of the reorganization proceedings under Chapter 11, 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 unaudited consolidated financial statements.

6

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

        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 prior 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, as amended, dated as of August 26, 2002, with a group of lenders led by JP Morgan Securities, Inc. and Salomon Smith Barney, Inc. as Co-Lead Arrangers, for a Debtor-in-Possession Credit Facility (the “DIP Facility” or “DIP Lenders”). 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 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 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 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.

        The accompanying unaudited consolidated financial statements have been derived from the books and records of the Debtors. However, certain financial information has not been subject to procedures that would typically be applied to financial information presented in accordance with GAAP, and upon the application of such procedures (such as tests for asset impairment), the Debtors believe that the financial information will be subject to changes, and these changes could be material. The Company’s intangible assets are comprised primarily 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 has discontinued amortizing its purchased franchises and goodwill as of January 1, 2002. SFAS No. 142 requires testing for impairment annually of goodwill and indefinite-lived intangible assets, or more frequently as warranted by events or changes in circumstances. At this time, the Company has not completed its impairment test of purchased franchises and goodwill. Any such 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. 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 Debtors disclosed in its Current Report on Form 8-K, dated June 10, 2002, that it believes that certain financial information reported by prior management was unreliable. As such, the books and records of the Debtors from which the accompanying unaudited consolidated financial statements are derived may not accurately reflect the financial condition, results of operations and cash flows of the Debtors.

        The Debtors are reviewing the books and records and other information on an on-going basis to determine whether the accompanying unaudited consolidated financial statements should be supplemented or otherwise amended. The Debtors reserve the right to file, at any time, such supplements or amendments to these accompanying unaudited consolidated financial statements. These 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 Debtors do not make, and specifically disclaim, any representation or warranty as to the completeness or accuracy of the information set forth herein.

        The operating results for the periods presented herein may not be indicative of the operating results for the full year or any future interim period.

7

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

        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 the consolidation. See Note 8 to these unaudited consolidated financial statements for further discussion.

        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 below, PricewaterhouseCoopers, LLP (“PwC”), the Company’s independent accountants, have not completed its audit as of and for the year ended December 31, 2001 or its re-audits as of and for the years ended December 31, 1999 and 2000.

Dismissal of Former Independent Public Accountants

        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 the former management of the Company, the Company has not yet completed its financial statements as of and for the year ended December 31, 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 year ended December 31, 2001. Furthermore, the Company has not timely filed its Quarterly Report on Form 10-Q for the quarters ended March 31, 2002, June 30, 2002 and September 30, 2002 and does not anticipate timely filing its Annual Report on Form 10-K as of and for the year ended December 31, 2002. As of the date Deloitte was dismissed as the Company’s independent public 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 current management’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 years ended December 31, 1999 and 2000 and its interim financial statements for 2001 and possibly other periods. Current management took control of the Company in May 2002 and, on June 13, 2002, retained PwC as independent accountants. The Company’s Board of Directors and the Audit Committee of the Board of Directors approved the decision to change independent accountants. At this time, PwC has not completed the audits for the years ended December 31, 1999, 2000 and 2001. 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 has filed preliminary objections to the complaint.

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 as of December 31, 2002. See Note 4 to these unaudited consolidated financial statements for further information.

8

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

DIP Facility

        In connection with the Chapter 11 filings, the Company entered into a $1,500,000 DIP Facility led by J.P. Morgan Securities, Inc. and Salomon Smith Barney, Inc. as Co-Lead Arrangers. 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 (“Termination Event”).  The debtor-in-possession commitment that Adelphia received can be used for general corporate purposes and investments, as defined in the agreement. The DIP Facility is secured with a first priority lien on all its 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 is comprised of a $1,300,000 revolving credit facility (“Tranche A Loans”) and a $200,000 loan (“Tranche B Loan”). Loans under the DIP Facility bear interest at the Alternative 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 Facility 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. Based on a review of the DIP Facility’s terms and conditions, current management determined that the proceeds from the Tranche B Loan should be recorded on the unaudited consolidated balance sheet as of September 30, 2002 as cash and cash equivalents and parent and subsidiary debt. Furthermore, as of December 31, 2002, the Company issued letters of credit totaling $36,444 against the Tranche B Loan proceeds.

        The terms of the DIP Facility contain certain restrictive covenants which include limitations on the incurrence of additional guarantees, liens and indebtedness, limitations on the sale of assets, and the funding of capital expenditures.  The DIP Facility will also require that the Company meet certain financial covenants, which are to be determined, except as noted below.  In accordance with the terms of the DIP Facility, the Company is required to submit a long-term budget by February 14, 2003 and set certain financial covenants in consultation with the DIP Lenders no later than February 28, 2003. The DIP Facility currently limits the Company’s capital spending to $330,000 during the period from December 1, 2002 to February 28, 2003. The Company is currently seeking a waiver from the DIP Facility Lenders for certain existing covenant defaults, and is also seeking an extension of the February 14, 2003 deadline for finalizing its long-term budget. With the exception of the above disclosed defaults, the Company believes it is materially in compliance with all other requirements referred to in the DIP Facility.

        As of December 31, 2002, the Company has $300,000 availability under the DIP Facility. The remaining $1,000,000 of availability is subject to satisfaction by the Company of certain conditions.

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.

9

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

        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 year ended December 31, 2001 and the Company expects to restate its financial statements as of and for the years ended December 31, 1999 and 2000 and its interim financial statements for 2001 and possibly other periods. As disclosed in its Current Report 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 reduction in stockholders’ equity. As 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 the stockholder’s equity included in the Company’s unaudited financial statements has yet to be finalized. The final accounting treatment may result in materially different treatment from that presented herein.

Parent and Subsidiary Debt

        The following information is an update as of December 31, 2002 of certain disclosures 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.

Parent Debt:	December 31, 2002
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

10

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

Subsidiary Debt:
Notes to banks	$	3,970,531
DIP Facility		200,000
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		208,636
Total subsidiary debt	$	6,790,741
Total parent and subsidiary debt, exclusive of co-borrowing credit facilities		13,707,785
Co-borrowing credit facilities		2,846,156
	$	16,553,941

        Total parent and subsidiary debt, exclusive of co-borrowing credit facilities, of $13,707,785 is comprised of liabilities subject to compromise of $13,506,442, bank financing under the DIP facility of $200,000 and capital leases of $1,343 entered into post petition.

Weighted average interest rate payable by subsidiaries
under credit agreements with banks	5.01%

Interest Expense

        Interest expense on notes to banks and capital leases totaling $32,817 and $208,162 has been reported in the unaudited consolidated statements of operations for the one and six month periods ended December 31, 2002, respectively, of which $13,396 and $85,021 is attributable to the Rigas family owned entities within co-borrowing credit facilities. In accordance with SOP 90-7, interest expense is only reported 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, the amount of the interest expense that would have been reported in the unaudited consolidated statement of operations, for the one and six month periods ended December 31, 2002 is $94,439 and $581,148, respectively.

3. Estimated Provision for Accounting Changes

        As discussed in Note 1, PwC, the Company’s independent accountants, have not completed its audit as of and for the year ended December 31, 2001 or its re-audit as of and for the years ended December 31, 1999 and 2000. However, based on information known at this time, current management has recorded an estimated provision related to expected adjustments in 2002 in the amount of $8,500 and $51,000 for the respective one and six month periods ended December 31, 2002. For the twelve months ended December 31, 2002, the Company has recorded $102,000 related to expected adjustments. Such adjustments have been reflected in the Company’s Earnings Before Interest, Taxes, Depreciation and Amortization (“EBITDA”) computation in Note 17.

11

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

        As disclosed in the Company’s Current Report on Form 8-K filed on June 10, 2002, current management determined that it would make certain adjustments to its results of operations and restate its financial statements as of and for the years ended December 31, 2000 and 2001. Based on information known at that time, current management expected to record estimated adjustments totaling approximately $160,000 and $210,000 to reduce the results of operations in 2000 and 2001, respectively. Such estimates correct items in operating results previously announced by prior management, including, but not limited to, capitalization of labor expenses, the expensing of certain programming costs, improperly reducing the Company’s operating expenses for “marketing support” payments and the impairment of financial instruments. Final adjustments to any prior year financial statements will be made by management at the completion of the audits by PwC. The final adjustments in 2000 and 2001 could materially exceed the amount estimated by current management.

        Furthermore, as additional information becomes available, the Company will make necessary adjustments to current periods in 2002. 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 debtors-in-possession under Chapter 11 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 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 reject pre-petition executory contracts and unexpired leases with respect to the Company’s operations, with the approval of the Bankruptcy Court. Any damages resulting from rejection of executory contracts and unexpired leases are treated as general unsecured claims and will be classified as liabilities subject to compromise. Adelphia will notify all known claimants subject to the bar date of their need to file a proof of claim with the Bankruptcy Court. A bar date is the date by which claims against the Company must be filed if the claimants wish to receive any distribution in the Chapter 11 cases. No bar date has yet been set by the Bankruptcy Court. 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 allowable claim. The determination of how liabilities will ultimately be settled and treated cannot be made until the Bankruptcy Court approves a Chapter 11 plan of reorganization as discussed in Note 1. Accordingly, the ultimate amount of such liabilities is presently not determinable. On December 2, 2002, the Company filed a motion with the Bankruptcy Court to extend the deadline for filing its Statement of Financial Affairs and Schedules. The motion was heard on December 19, 2002 and the Bankruptcy Court granted the extension through April 23, 2003.

        As of December 31, 2002, the Company has liabilities subject to compromise of $46,259,190. Liabilities subject to compromise has been reported in accordance with SOP 90-7 and GAAP. 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.

12

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

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

        The Company is also 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 prior 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 unaudited consolidated statements of operations. Such expenses are not expected to recur in the foreseeable future and therefore, have been excluded from the Company’s EBITDA computation in Note 17. The Company and their legal counsel are currently confirming the treatment of the Company’s provisional allocation of its non-recurring professional fees to all of its joint ventures and related parties.

        Based on current management’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 best of 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 December 31, 2002.

        As stated in Note 1, the Company is reviewing the 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 an adjustment to the accompanying unaudited consolidated financial statements and the adjustment may be material.

        In December 2002, the Company recorded additional liabilities, primarily related to contract liabilities with programmers, of $11,145 that related to the period from July 1, 2002 through December 31, 2002.

7. Preferred Stock Dividends

        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, preferred stock dividends would have been $5,750 and $34,500 for the respective one and six month periods ended December 31, 2002.

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, including Non-filing entities and CMLCV (see Note 18). The intercompany receivables and payables are presented at the gross amount with the total receivables balance included in assets and the total intercompany payables included in liabilities in the 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 due to the Non-filing entities and CMLCV being included in these balances, 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 Adelphia Business Solutions 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 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.

13

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

        In October 2002, the Company recorded a reserve of $5,075 against management service fee revenue invoiced to Adelphia Business Solutions for the period from July 2002 through October 2002. For the months ended November 30 and December 31, 2002, an additional $1,800 reserve was recorded against management service fee revenue invoiced to Adelphia Business Solutions. Management is continuing to evaluate the recoverability of related party receivables and may record additional reserves in the future.

10. Cash and Cash Equivalents

        The Company considers all highly liquid investments with a maturity date of three months or less to be cash equivalents. As required by an agreement with the Company’s insurance provider, the Company restricted cash for the payment of franchise fees in the amount of $32,946 as of December 31, 2002. Included in restricted cash is $9,244 related to working capital transactions for certain acquisitions of cable systems from Verizon that were completed in February 2002.

        As discussed in Note 2, also included in cash and cash equivalents are the proceeds of the Tranche B Loan of $200,000.

11. Subscriber Receivables

        Subscriber receivables are comprised of monthly amounts due from the Company’s subscribers and customers and are reported net of allowance for doubtful accounts of $9,461.

12. Prepaid Expenses and Other Assets — Net

        Included in prepaid expenses and other assets — net are unamortized deferred loan fees of $154,976. Such loan fees relate to pre-petition debt obligations, which have been classified as liabilities subject to compromise. 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 recorded as reorganization expenses due to bankruptcy in the unaudited consolidated statement of operations.

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

        As discussed in Note 1, the Company’s current management is reviewing the 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 year ended December 31, 2001 or its re-audit as of and for the years ended December 31, 1999 and 2000. The Company is in the process of 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. The results of the evaluations may result in adjustments to the 2002 unaudited consolidated financial statements contained herein and financial statements as of and for the years ended December 31, 1999, 2000 and 2001 and these adjustments may be material to these periods.

        With the exception of the plant, property and equipment, net and intangible assets section, below is a listing of investments and other assets in which the Company has recorded an asset impairment charge during the six month period ended December 31, 2002. All adjustments to be made 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 year ended December 31, 2001 and the re-audits as of and for the years ended December 31, 1999 and 2000 by PwC.

14

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

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, a Delaware limited liability company (“Praxis Capital”), and Praxis Capital Management, LLC, a Delaware limited liability company, through Praxis Capital Ventures, L.P., a Delaware limited partnership (“PCVLP”), 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. The Company is continuing to evaluate the PCVLP investments, which are comprised primarily of investments in private companies that have no actively traded market. In July 2002, the Company recorded a reserve against its entire investment in PCVLP and the related prepaid management service fees.

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

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 Adelphia Business Solutions 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 understands that Adelphia Business Solutions elected to terminate certain services material to Devon Mobile’s operations. Devon Mobile filed voluntary petitions to reorganize under Chapter 11 with the U.S. 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 an additional asset impairment reserve of $51,087, which related primarily to the Company’s guarantee of certain obligations of Devon Mobile, other receivables from Devon Mobile, and a reserve of incremental investment that is expected to result from the Company’s restatement of prior year financial information. 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.

Internal Operations, Call Center and Billing System

        Since 1998, the Company has been developing an internal operations, call center and billing system known as “Convergence”. After careful evaluation of the functionality and usability of the Convergence system, 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 acceleration of the estimated useful life 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. These expense adjustments have been excluded for the purposes of the Company’s EBITDA calculation as presented in Note 17. 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.

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 Parties. Among other assets, NFHLP owns the Buffalo Sabres, a National Hockey League team. The Company has made approximately $165,000 of loans and advances to NFHLP and its subsidiaries. In November 2002, the Company recognized impairment of those loans and advances of approximately $31,447. This write-down, combined with anticipated adjustments relating to restatement of the Company’s prior year financial statements of approximately $79,000 and reserves previously recorded by the Company, will reduce the net book value of the Company’s loans to NFHLP and its subsidiaries to an amount which approximates expected net proceeds from the sale of the team. On November 21, 2002, the National Hockey League, which is currently managing the affairs of NFHLP and its subsidiaries, gave conditional approval to the sale of the team. On January 13, 2002, the NFHLP and most or all of its material subsidiaries filed voluntary petitions to reorganize under Chapter 11 of the U.S. Bankruptcy Code in the U.S. Bankruptcy Court for the Western District of New York. The process to sell the team is ongoing with the protocol to be established by the Bankruptcy Court.

15

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

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. Property, plant and equipment associated with these systems totaled approximately $128,000 as of October 31, 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 is being depreciated over its estimated remaining useful life of five months, beginning in November 2002. Furthermore, in November 2002, the Company recognized additional impairment of approximately $6,900 on certain assets that are expected to be sold.

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. These adjustments, coupled with expected prior period adjustments, will reduce the Company’s investment in such ventures at December 31, 2002, to $210.

Property, Plant and Equipment, Net and Intangible Assets

        As stated previously, the Company’s property, plant and equipment, net 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 or intangible assets at December 31, 1999, 2000, 2001 and 2002, as well as results of operations for the periods then ended. These issues should not be considered the only issues related to these assets that are under evaluation by current management, and management reserves the right to amend, update or supplement this information.

        In December 2002, the Company recorded an adjustment expensing approximately $21,000 of capitalized labor costs for the period from July 1, 2002 through December 31, 2002 that were improperly capitalized under prior management’s accounting policies. As stated previously, current management is continuing to review its books and records and other information on an on-going basis; therefore, this adjustment should not be considered the finalization of issues in this area.

14. Derivative Instruments and Hedging Activities

        The Company manages its interest rate risk through the use of interest protection instruments such as interest rate swaps, caps and collars. The use of such interest rate protection instruments, as required by the Company’s debt obligations, is intended to minimize the volatility of cash flows caused by interest rate fluctuations. Prior management of the Company determined that these instruments were not hedging instruments under the provisions of SFAS No. 133, “Accounting for Derivative Instruments and Hedging Activities” and, therefore, changes in fair value are recorded in the unaudited consolidated statement of operations. For the one and six month periods ended December 31, 2002, changes in fair value recognized in the unaudited consolidated statement of operations were not material to the unaudited consolidated statement of operations.

16

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

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

Interest Paid

        Cash payments for interest were $32,053 and $219,197 for the one and six month periods ended December 31, 2002, respectively. Additionally, for the one and six month periods ended December 31, 2002, the Company made cash payments of $13,622 and $95,217, respectively, for interest on the co-borrowing credit facilities attributable to the Rigas family owned entities. Such payments are included in the related party receivables and payables, net in the unaudited consolidated statements of cash flows.

Non Cash Activities

        Capital leases entered into during the one and six month periods ended December 31, 2002 were $334 and $1,448, respectively.

17. EBITDA

        The following is a recap of EBITDA from the unaudited consolidated statements of operations for the one and six month periods ended December 31, 2002. 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. 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.

        Current management believes that the non-recurring professional fees in Note 5 and the other-than-temporary impairment of investment, long-lived assets and certain other assets in Note 13 to be of a nature that the expenses and adjustments are not expected to recur in the foreseeable future and, therefore, have been excluded from the EBITDA calculation below.

	For the Month Ended December 31, 2002			For the Six Months Ended December 31, 2002
Operating (loss) income before
reorganization expenses due to bankruptcy	$	(13,808	)	$	604
Depreciation and amortization		80,809			445,692
Impairment of long-lived and other assets		--			72,134
Additional expense adjustments
related to the impairment of plant,
property and equipment		--			7,610
Non-recurring professional fees		4,387			31,017
EBITDA	$	71,388		$	557,057

17

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

        For the month ended December 31, 2002, the Company recorded certain cumulative adjustments that related to the period July 1, 2002 through December 31, 2002. As more fully discussed in Notes 6 and 13 to these unaudited consolidated financial statements, the Company recorded in December 2002 adjustments of $11,145, primarily related to contract liabilities with programmers and approximately $21,000 of labor costs improperly capitalized. These cumulative adjustments have been reflected in EBITDA for the month ended December 31, 2002.

18. Century-ML Cable Venture Bankruptcy Filing

        On September 30, 2002, CMLCV, a joint venture between Adelphia’s wholly-owned subsidiary, Century and ML Media Partners, L.P. (“ML Media”) filed a voluntary petition to reorganize under Chapter 11 in the U.S. Bankruptcy Court for the Southern District of New York. 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 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.

        As of December 31, 2002, CMLCV’s total assets, total liabilities and equity were $75,205, $15,466 and $59,739, respectively. For the month ended December 31, 2002, CMLCV’s revenues and operating income were $870 and $212, respectively.

        CMLCV is filing a separate monthly operating report with the Bankruptcy Court for the one and three months ended December 31, 2002. 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, 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 a payment 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 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 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 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 Court granted summary judgment only to such extent.

19. Bankruptcy Court Reporting Schedules

        The Bankruptcy Court reporting schedules included in this report on pages 19 through 56 are for the period from December 1 through December 31, 2002 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.

18

ADELPHIA COMMUNICATIONS CORPORATION, et al. (DEBTORS-IN-POSSESSION) BANKRUPTCY COURT REPORTING SCHEDULES Summary
	For the Month Ended December 31, 2002		Reference
Gross wages paid	$	43,889,667		Schedule I
Employee payroll taxes withheld		10,042,688		Schedule I
Employer payroll taxes due		3,484,025		Schedule I
Payroll taxes paid*		21,471,442		Schedule II*
Sales and other taxes due		6,115,918		Schedule III
Gross taxable sales		102,259,629		Schedule III
Real estate and personal property taxes paid		2,704,927		Schedule IV
Sales and other taxes paid		6,066,377		Schedule V
Cash disbursements		265,060,383		Schedule VI
Insurance coverage		N/A		Schedule VII

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

19

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 December 31, 2002
Week Ending Date	Gross Wages Paid	Employee Payroll Taxes Withheld	Employer Payroll Taxes Due
December 13, 2002	$22,097,737	$5,002,925	$1,582,339
December 27, 2002	$21,791,930	$5,039,763	$1,901,687
Total	$43,889,667	$10,042,688	$3,484,025

20

ADELPHIA COMMUNICATIONS CORPORATION, et al. (DEBTORS-IN-POSSESSION) BANKRUPTCY COURT REPORTING SCHEDULES Schedule II Court Reporting schedules for Payroll Taxes Paid for the Month Ended December 31, 2002				Page 1 of 6
Payee	Payroll Taxes Paid		Payment Date
INTERNAL REVENUE SERVICE	$	5,443,130		12/02/2002
STATE OF ALABAMA		6,700		12/02/2002
STATE OF ARIZONA		1,962		12/02/2002
STATE OF CALIFORNIA		156,253		12/02/2002
STATE OF COLORADO		28,038		12/02/2002
STATE OF CONNECTICUT		2,337		12/02/2002
STATE OF DELAWARE		33		12/02/2002
STATE OF GEORGIA		12,150		12/02/2002
STATE OF IDAHO		4,829		12/02/2002
STATE OF ILLINOIS		1,038		12/02/2002
STATE OF INDIANA		1,156		12/02/2002
STATE OF KANSAS		533		12/02/2002
STATE OF KENTUCKY		21,949		12/02/2002
STATE OF MAINE		25,175		12/02/2002
STATE OF MASSACHUSETTS		20,859		12/02/2002
STATE OF NEW JERSEY		85		12/02/2002
STATE OF NEW YORK		114,976		12/02/2002
STATE OF OHIO		73,469		12/02/2002
STATE OF OKLAHOMA		301		12/02/2002
STATE OF PENNSYLVANIA		97,214		12/02/2002
STATE OF RHODE ISLAND		35		12/02/2002
STATE OF SOUTH CAROLINA		5,319		12/02/2002
STATE OF VERMONT		15,364		12/02/2002
STATE OF VIRGINIA		48,748		12/02/2002
STATE OF WISCONSIN		2,100		12/02/2002
NEBRASKA DEPARTMENT OF REVENUE		105		12/04/2002
STATE OF CONNECTICUT		22,649		12/06/2002
STATE OF MARYLAND		1,497		12/06/2002
STATE OF PENNSYLVANIA		121		12/06/2002
STATE OF VIRGINIA		4,951		12/06/2002
STATE OF WEST VIRGINIA		1,275		12/06/2002
CENTRAL COLLECTION AGENCY		192		12/10/2002
PHILADELPHIA DEPT OF REV		241		12/10/2002
CERIDIAN TAX SERVICE INC		12		12/11/2002
INTERNAL REVENUE SERVICE		112,232		12/13/2002

21

ADELPHIA COMMUNICATIONS CORPORATION, et al. (DEBTORS-IN-POSSESSION) BANKRUPTCY COURT REPORTING SCHEDULES Schedule II Court Reporting schedules for Payroll Taxes Paid for the Month Ended December 31, 2002				Page 2 of 6
Payee	Payroll Taxes Paid		Payment Date
MICHIGAN DEPARTMENT OF REVENUE		324		12/13/2002
MISSISSIPPI STATE TAX COMMISSN		1,145		12/13/2002
NORTH CAROLINA DEPT OF REVENUE		11,915		12/13/2002
UTAH STATE TAX COMMISSION		253		12/13/2002
VILLAGE OF DUBLIN		113		12/13/2002
WEST VIRGINIA DEPT OF TAX & REV		6,858		12/13/2002
WEST WHEATFIELD TOWNSHIP		286		12/13/2002
INTERNAL REVENUE SERVICE		5,673,941		12/16/2002
STATE OF ARIZONA		1,874		12/16/2002
STATE OF CALIFORNIA		171,176		12/16/2002
STATE OF COLORADO		27,885		12/16/2002
STATE OF CONNECTICUT		2,210		12/16/2002
STATE OF DELAWARE		33		12/16/2002
STATE OF GEORGIA		12,973		12/16/2002
STATE OF IDAHO		4,322		12/16/2002
STATE OF ILLINOIS		288		12/16/2002
STATE OF INDIANA		1,132		12/16/2002
STATE OF KANSAS		513		12/16/2002
STATE OF KENTUCKY		23,213		12/16/2002
STATE OF MAINE		25,955		12/16/2002
STATE OF MASSACHUSETTS		21,005		12/16/2002
STATE OF NEW JERSEY		77		12/16/2002
STATE OF NEW YORK		127,982		12/16/2002
STATE OF OHIO		74,016		12/16/2002
STATE OF OKLAHOMA		291		12/16/2002
STATE OF PENNSYLVANIA		97,849		12/16/2002
STATE OF SOUTH CAROLINA		5,826		12/16/2002
STATE OF VERMONT		16,012		12/16/2002
STATE OF VIRGINIA		53,601		12/16/2002
INTERNAL REVENUE SERVICE		1,995,925		12/16/2002
LOWER BURRELL CITY		267		12/20/2002
ALTOONA AREA SCHOOL DISTRICT		1,162		12/27/2002
ASHTABULA INCOME TAX		699		12/27/2002
BEDFORD COUNTY TAX SERVICE		665		12/27/2002

22

ADELPHIA COMMUNICATIONS CORPORATION, et al. (DEBTORS-IN-POSSESSION) BANKRUPTCY COURT REPORTING SCHEDULES Schedule II Court Reporting schedules for Payroll Taxes Paid for the Month Ended December 31, 2002				Page 3 of 6
Payee	Payroll Taxes Paid		Payment Date
BOURBON COUNTY OCCUP		39		12/27/2002
BOYLE COUNTY COURTHOUSE		279		12/27/2002
BROOKLYN CITY INCOME TAX		63		12/27/2002
BRYAN CITY INCOME TAX		2,304		12/27/2002
CELINA CITY		210		12/27/2002
CENTRAL TAX BUREAU OF P		153,604		12/27/2002
CITY OF BEATTYVILLE		49		12/27/2002
CITY OF BRUNSWICK		156		12/27/2002
CITY OF CAMBRIDGE		288		12/27/2002
CITY OF CARLISLE		44		12/27/2002
CITY OF CLEVELAND HEIGHTS		3,971		12/27/2002
CITY OF CONNEAUT		214		12/27/2002
CITY OF CYNTHIANA		146		12/27/2002
CITY OF DANVILLE		378		12/27/2002
CITY OF HARRODSBURG		1,298		12/27/2002
CITY OF HUNTINGTON		132		12/27/2002
CITY OF IRONTON		330		12/27/2002
CITY OF LEBANON		396		12/27/2002
CITY OF MACEDONIA		2,109		12/27/2002
CITY OF MARION		837		12/27/2002
CITY OF MEDEIRA		298		12/27/2002
CITY OF NEW PHILADELPHIA		3,332		12/27/2002
CITY OF NEWARK		4,358		12/27/2002
CITY OF PARIS		525		12/27/2002
CITY OF PITTSBURGH		640		12/27/2002
CITY OF PORT CLINTON		2,153		12/27/2002
CITY OF PORTSMOUTH		2,361		12/27/2002
CITY OF RICHMOND		19,353		12/27/2002
CITY OF RUSSELL		473		12/27/2002
CITY OF STANTON		116		12/27/2002
CITY OF STRUTHERS		1,143		12/27/2002
CITY OF VAN WERT		180		12/27/2002
CITY OF VANCEBURG		84		12/27/2002
CITY OF VERSAILLES		406		12/27/2002

23

ADELPHIA COMMUNICATIONS CORPORATION, et al. (DEBTORS-IN-POSSESSION) BANKRUPTCY COURT REPORTING SCHEDULES Schedule II Court Reporting schedules for Payroll Taxes Paid for the Month Ended December 31, 2002				Page 4 of 6
Payee	Payroll Taxes Paid		Payment Date
CITY OF WASHINGTON COURTHOUSE		889		12/27/2002
CITY OF WAVERLY		113		12/27/2002
CLARION WAGE TAX OFFICE		1,297		12/27/2002
CLEARFIELD BORO		92		12/27/2002
COLLECTOR OF TAXES		1,032		12/27/2002
COLLEGE TOWNSHIP TREASURE		11,772		12/27/2002
COLUMBUS CITY INCOME TAX		785		12/27/2002
COSHOCTON CITY		1,026		12/27/2002
DELMONT BOROUGH		1,984		12/27/2002
DIRECTOR OF FINANCE		995		12/27/2002
GARRARD COUNTY FISCAL COURT		629		12/27/2002
GETTYSBURG AREA SD		668		12/27/2002
HAB-EIT		25,350		12/27/2002
HARRISON COUNTYTAX ADMINISTRAT		30		12/27/2002
HERMITAGE RECEIVER OF TAXES		3,380		12/27/2002
INTERNAL REVENUE SERVICE		92,934		12/27/2002
JESSAMINE COUNTY		229		12/27/2002
LAUREL COUNTY		1,046		12/27/2002
LOCK HAVEN		719		12/27/2002
LOGAN CITY INCOME TAX		977		12/27/2002
LORAIN CITY TAX		2,178		12/27/2002
LYKENS BOROUGH		530		12/27/2002
MADISON COUNTY		26		12/27/2002
MARION COUNTY TREASURER		396		12/27/2002
MCLEAN COUNTY LICENSE FEE		97		12/27/2002
MERCER COUNTY FISCAL COURT		393		12/27/2002
MICHIGAN DEPARTMENT OF REVENUE		773		12/27/2002
MIFFCO TAX SERVICE INC		1,099		12/27/2002
MINERVA VILLAGE INCOME TAX		2,616		12/27/2002
MISSISSIPPI STATE TAX COMMISSN		1,190		12/27/2002
MONTANA DEPARTMENT OF REVENUE		694		12/27/2002
MONTGOMERY COUNTY		475		12/27/2002
MOREHEAD DIRECTOR OF FIN		333		12/27/2002
MT STERLING		251		12/27/2002

24

ADELPHIA COMMUNICATIONS CORPORATION, et al. (DEBTORS-IN-POSSESSION) BANKRUPTCY COURT REPORTING SCHEDULES Schedule II Court Reporting schedules for Payroll Taxes Paid for the Month Ended December 31, 2002				Page 5 of 6
Payee	Payroll Taxes Paid		Payment Date
NEBRASKA DEPARTMENT OF REVENUE		211		12/27/2002
NICHOLASVILLE TREASURER		456		12/27/2002
NORTH CAROLINA DEPT OF REVENUE		13,319		12/27/2002
NORTHWESTERN SD		89		12/27/2002
OCCUPATIONAL TAX ADMINISTRATION		96		12/27/2002
PHILADELPHIA DEPT OF REV		194		12/27/2002
POWELL COUNTY		116		12/27/2002
PUNXSUTAWNEY BORO		2,251		12/27/2002
RECEIVER OF TAXES		5,124		12/27/2002
RICHLAND TOWNSHIP		173		12/27/2002
RITA		10,135		12/27/2002
ROCHESTER BORO SD		94		12/27/2002
ROWAN COUNTY FINANCE		720		12/27/2002
SANDY TOWNSHIP		270		12/27/2002
SCOTT COUNTY OCCUPA TAX		100		12/27/2002
SCOTT COUNTY SCHOOL DISTRICT		50		12/27/2002
SHEFFIELD LAKE CITY INCOME TAX		109		12/27/2002
SOMERSET		847		12/27/2002
STATE OF ARKANSAS		330		12/27/2002
STATE OF MARYLAND		23,760		12/27/2002
SUSAN ROBERTS		246		12/27/2002
TREASURER CITY OF OWENSBORO		2,028		12/27/2002
TYRONE AREA SCHOOL DISTRICT		101		12/27/2002
UTAH STATE TAX COMMISSION		253		12/27/2002
VILLAGE OF ABERDEEN		177		12/27/2002
VILLAGE OF DUBLIN		274		12/27/2002
VILLAGE OF MILLERSBURG		98		12/27/2002
VILLAGE OF MINSTER		160		12/27/2002
VILLAGE OF NORTH KINGSVILLE		75		12/27/2002
VILLAGE OF WEST UNITY		43		12/27/2002
WAUSEON INCOME TAX DEPARTMENT		165		12/27/2002
WEST VIRGINIA DEPT OF TAX & REV		6,776		12/27/2002
WOODFORD COUNTY		466		12/27/2002
ASHLAND FINANCIAL DEPARTMENT		1,043		12/28/2002

25

ADELPHIA COMMUNICATIONS CORPORATION, et al. (DEBTORS-IN-POSSESSION) BANKRUPTCY COURT REPORTING SCHEDULES Schedule II Court Reporting schedules for Payroll Taxes Paid for the Month Ended December 31, 2002				Page 6 of 6
Payee	Payroll Taxes Paid		Payment Date
BETHEL PARK BOROUGH		2,262		12/28/2002
BLAIRSVILLE BORO		4,363		12/28/2002
CENTRAL COLLECTION AGENCY		30,825		12/28/2002
CITY OF CHILLICOTHE		7,861		12/28/2002
DEFIANCE CITY INCOME TAX		3,500		12/28/2002
LOUISVILLE/JEFFERSON COUNTY		245		12/28/2002
SCHOOL DISTRICT INCOME TAX		2,945		12/28/2002
CENTRAL TAX BUREAU		27		12/28/2002
INTERNAL REVENUE SERVICE		5,729,632		12/30/2002
STATE OF ALABAMA		4,184		12/30/2002
STATE OF ARIZONA		1,944		12/30/2002
STATE OF CALIFORNIA		166,118		12/30/2002
STATE OF COLORADO		29,395		12/30/2002
STATE OF CONNECTICUT		2,183		12/30/2002
STATE OF DELAWARE		33		12/30/2002
STATE OF GEORGIA		12,477		12/30/2002
STATE OF IDAHO		4,542		12/30/2002
STATE OF ILLINOIS		1,688		12/30/2002
STATE OF INDIANA		1,196		12/30/2002
STATE OF KANSAS		525		12/30/2002
STATE OF KENTUCKY		22,543		12/30/2002
STATE OF MAINE		24,715		12/30/2002
STATE OF MASSACHUSETTS		20,006		12/30/2002
STATE OF NEW JERSEY		77		12/30/2002
STATE OF NEW YORK		125,274		12/30/2002
STATE OF OHIO		72,924		12/30/2002
STATE OF OKLAHOMA		287		12/30/2002
STATE OF PENNSYLVANIA		101,792		12/30/2002
STATE OF RHODE ISLAND		16		12/30/2002
STATE OF SOUTH CAROLINA		5,640		12/30/2002
STATE OF VERMONT		15,435		12/30/2002
STATE OF VIRGINIA		56,750		12/30/2002
STATE OF WISCONSIN		1,608		12/30/2002
TOTAL	$	21,471,442

26

ADELPHIA COMMUNICATIONS CORPORATION, et al. (DEBTORS-IN-POSSESSION) BANKRUPTCY COURT REPORTING SCHEDULES Schedule III Court Reporting schedules for Sales and Other Taxes Due and Gross Taxable Sales for the Month Ended December 31, 2002				Page 1 of 9
Taxing Jurisdiction	Sales and Other Taxes Due		Gross Taxable Sales
ADMINISTRATOR ID TRS FUND	$	13	$	1,286
ALABAMA DEPT. OF REVENUE		424		7,060
ALBANY COUNTY		441		A
ALBEMARLE COUNTY		10,686		A
AMHERST COUNTY TREASURER		10		A
ARIZONA DEPARTMENT OF REVENUE		50		588
ASHLAND INDEPENDENT BOARD OF EDUCATION		9,985		332,823
AUGUSTA COUNTY		10		A
BANK OF AMERICA		1,610		729,498
BATH COUNTY SCHOOL DISTRICT		1,173		39,094
BEDFORD CITY		70		A
BEDFORD COUNTY		55		10,935
BEREA COUNTY SCHOOL DISTRICT		1,696		56,529
BLACKSBURG		155		A
BOARD OF EQUALIZATION		1,022		2,413
BOTETOURT COUNTY TREASURER		13		A
BOURBON COUNTY SCHOOL DISTRICT		570		19,003
BOYD COUNTY SCHOOL DISTRICT		3,137		104,576
BOYLE COUNTY SCHOOL DISTRICT		1,513		50,447
BREATHITT COUNTY SCHOOL DISTRICT		955		31,846
BRECKINRIDGE COUNTY BOARD OF EDUCATION		552		18,415
BUCHANAN COUNTY TREASURER		12		A
BUREAU OF TAXATION		215		4,294
BURGIN INDEPENDENT BOARD OF EDUCATION		311		10,381
BUTLER COUNTY SCHOOL DISTRICT		49		1,631
CA TELECONNECT FUND		158		52,764
CAMPBELL COUNTY TREASURER		176		A
CAROLE MATTHEWS, TREASURER		21,498		--
CARTER COUNTY SCHOOL DISTRICT		1,544		51,483
CATTARAUGUS COUNTY		28		A
CCHCF-A		190		52,764
CHARLOTTESVILLE CITY TREASURER		2,245		A
CHAUTAUQUA COUNTY DIRECTOR OF FINANCE		8		A
CHCF-B		749		52,764
CHESTERFIELD COUNTY		359		2,744
CHIEF FISCAL OFFICER		54		A

27

ADELPHIA COMMUNICATIONS CORPORATION, et al. (DEBTORS-IN-POSSESSION) BANKRUPTCY COURT REPORTING SCHEDULES Schedule III Court Reporting schedules for Sales and Other Taxes Due and Gross Taxable Sales for the Month Ended December 31, 2002				Page 2 of 9
Taxing Jurisdiction	Sales and Other Taxes Due		Gross Taxable Sales
CHRISTIANSBURG CITY		3		652
CHRISTIANSBURG, TOWN OF		13		A
CITY OF ALAHAMBRA		1		30
CITY OF ALAMEDA		1		13
CITY OF ALBION		1		27
CITY OF ARCADIA		24		478
CITY OF ARCATA		1		17
CITY OF ARLINGTON		--		4
CITY OF ASOTIN		--		2
CITY OF AURORA		24		635
CITY OF BALDWIN PARK		4,538		151,254
CITY OF BEAUMONT		1,829		60,963
CITY OF BELLFLOWER		3		54
CITY OF BERKELEY		3		40
CITY OF BOTHELL		1		13
CITY OF BRAWLEY		6,786		169,661
CITY OF BREMERTON		--		1
CITY OF BURBANK		5		71
CITY OF CALABASAS		13		269
CITY OF CHARLOTTESVILLE		55,425		719,011
CITY OF CHULA VISTA		1		11
CITY OF CLAREMONT		--		7
CITY OF CLOVERDALE		1		66
CITY OF COLFAX		1		18
CITY OF COLORADO SPRINGS		230		9,210
CITY OF COVINA		8		141
CITY OF CULVER CITY		8		69
CITY OF DEER PARK		--		4
CITY OF DESERT HOT SPRINGS		17		345
CITY OF DOWNEY		1		15
CITY OF EDMONDS		1		13
CITY OF EL MONTE		4		54
CITY OF EL SEGUNDO		--		7
CITY OF ELK GROVE		--		5
CITY OF EVERETT		1		25

28

ADELPHIA COMMUNICATIONS CORPORATION, et al. (DEBTORS-IN-POSSESSION) BANKRUPTCY COURT REPORTING SCHEDULES Schedule III Court Reporting schedules for Sales and Other Taxes Due and Gross Taxable Sales for the Month Ended December 31, 2002				Page 3 of 9
Taxing Jurisdiction	Sales and Other Taxes Due		Gross Taxable Sales
CITY OF FONTANA		35,260		705,205
CITY OF GARDENA		1		13
CITY OF GLENDALE		4		61
CITY OF GUNNISON		37		1,226
CITY OF HARRISONBURG TREASURER		48		A
CITY OF HAWTHORNE		3		53
CITY OF HERMOSA		19		314
CITY OF HERMOSA BEACH		16,847		280,789
CITY OF HOLTVILLE		1,593		31,868
CITY OF HUNTINGTON BEACH		2		46
CITY OF HUNTINGTON PARK		2		25
CITY OF INDIO		1		15
CITY OF INGLEWOOD		2		21
CITY OF KALAMA		6		95
CITY OF KELSO		6,564		109,406
CITY OF KENT		--		2
CITY OF KIRKLAND		--		1
CITY OF LA HABRA		25,023		417,048
CITY OF LA PALMA		1		24
CITY OF LA VERNE		26		655
CITY OF LAKEWOOD		1		42
CITY OF LEXINGTON		9		229
CITY OF LONG BEACH		12		168
CITY OF LONGVIEW		21,681		361,344
CITY OF LOS ANGELES		2,080		20,797
CITY OF LYNWOOD		1		6
CITY OF MALIBU		1		20
CITY OF MARTINVILLE		179		11,594
CITY OF MAYWOOD		--		5
CITY OF MODESTO		1		15
CITY OF MONTCLAIR		1		34
CITY OF MONTEREY PARK		1		35
CITY OF MORENO VALLEY		55,440		923,992
CITY OF MOUNTAIN VIEW		--		8

29

ADELPHIA COMMUNICATIONS CORPORATION, et al. (DEBTORS-IN-POSSESSION) BANKRUPTCY COURT REPORTING SCHEDULES Schedule III Court Reporting schedules for Sales and Other Taxes Due and Gross Taxable Sales for the Month Ended December 31, 2002				Page 4 of 9
Taxing Jurisdiction	Sales and Other Taxes Due		Gross Taxable Sales
CITY OF MUKILTEO		1		19
CITY OF NORWALK		4		67
CITY OF OAKLAND		1		7
CITY OF OLYMPIA		3		54
CITY OF PALM SPRINGS		--		10
CITY OF PALO ALTO		--		5
CITY OF PALOUSE		795		11,371
CITY OF PARAMOUNT		--		8
CITY OF PASADENA		7		80
CITY OF PICO RIVERA		10,974		219,473
CITY OF PLACENTIA		13,952		398,629
CITY OF POMONA		1		9
CITY OF PORT HUENEME		8,130		203,242
CITY OF PORTERVILLE		1		15
CITY OF PULLMAN		39		493
CITY OF REDMOND		--		3
CITY OF REDONDO BEACH		38,234		804,929
CITY OF RICHMOND		5,629		109,346
CITY OF RIVERSIDE		26		403
CITY OF ROANOKE		1,258		20,615
CITY OF SACRAMENTO		1		19
CITY OF SALEM		323		A
CITY OF SALINAS		--		6
CITY OF SAN BERNARDINO		68,584		857,301
CITY OF SAN BUENAVENTURA		27,611		552,216
CITY OF SAN GABRIEL		--		1
CITY OF SAN JOSE		--		2
CITY OF SAN LUIS OBISPO		--		1
CITY OF SANTA ANA		37		613
CITY OF SANTA BARBARA		1		22
CITY OF SANTA MONICA		133,856		1,338,557
CITY OF SANTA ROSA		--		7
CITY OF SEAL BEACH		9		80
CITY OF SEATTLE		--		2
CITY OF SEQUIM		1		19

30

ADELPHIA COMMUNICATIONS CORPORATION, et al. (DEBTORS-IN-POSSESSION) BANKRUPTCY COURT REPORTING SCHEDULES Schedule III Court Reporting schedules for Sales and Other Taxes Due and Gross Taxable Sales for the Month Ended December 31, 2002				Page 5 of 9
Taxing Jurisdiction	Sales and Other Taxes Due		Gross Taxable Sales
CITY OF SIERRA MADRE		5		91
CITY OF SOUTH PASADENA		1		27
CITY OF SPOKANE		3		52
CITY OF STANTON		1		20
CITY OF SUNNYVALE		--		15
CITY OF TACOMA		1		9
CITY OF TORRANCE		26		401
CITY OF TURNWATER		1		15
CITY OF VALLEJO		--		3
CITY OF VANCOUVER		3		52
CITY OF VENTURA		51		1,015
CITY OF WAYNESBORO		29,920		299,198
CITY OF WESTPORT		1		19
CITY OF WHITTIER		30		593
CITY OF WINCHESTER		17,434		174,336
CITY OF WINLOCK		1		9
CITY OF WOODLAND		7		145
CITY OF ZILLAH		1		13
CITY TREASURER		5		A
CLARKE COUNTY		2		A
CLINTON COUNTY TREASURER		18		A
COLORADO DEPT. OF REVENUE		4,035		134,384
COLUMBIA COUNTY TREASURER		4		A
COMMISSIONER OF REVENUE SERVICES		145,814		2,588,252
COMMONWEALTH OF MASSACHUSETTS		3,710		74,205
COMPTROLLER OF MARYLAND		11,250		224,994
COMPTROLLER, CITY OF BUFFALO		11,988		399,586
COUNTY OF ALBEMARLE		554		101,455
COUNTY OF MONTGOMERY		9,573		95,733
CULPEPPER COUNTY TREASURER		8		A
DANVILLE INDEPENDENT SCHOOL DISTRICT		4,636		154,538
DAVIESS COUNTY BOARD OF EDUCATION		16,038		534,615
DAVIESS COUNTY SCHOOL DISTRICT		259		8,639
DEPARTMENT OF TAX & REVENUE (WEST VIRGINIA)		13,743		229,045
ELLIOT COUNTY SCHOOL DISTRICT		297		9,886

31

ADELPHIA COMMUNICATIONS CORPORATION, et al. (DEBTORS-IN-POSSESSION) BANKRUPTCY COURT REPORTING SCHEDULES Schedule III Court Reporting schedules for Sales and Other Taxes Due and Gross Taxable Sales for the Month Ended December 31, 2002				Page 6 of 9
Taxing Jurisdiction	Sales and Other Taxes Due		Gross Taxable Sales
ERIE COUNTY COMPTROLLER		6,177		A
ESSEX COUNTY TREASURER		61		A
FAUQUIER COUNTY		24		A
FLORIDA CST FUND		149,896		1,069,831
FLORIDA DEPARTMENT OF REVENUE		3,043,287		44,552,481
FRANKLIN COUNTY PUBLIC SAFETY		16		A
FRANKLIN COUNTY SCHOOL DISTRICT		100		3,317
FREDERICK COUNTY		170		A
GARRARD COUNTY SCHOOL DISTRICT		999		33,303
GENESEE, COUNTY OF		15		A
GEORGIA DEPARTMENT OF REVENUE		12,725		182,401
GREENE COUNTY		22		A
HALIFAX COUNTY TREASURER		50		A
HANCOCK COUNTY BOARD OF EDUCATION		826		27,546
HANOVER COUNTY		577		12,977
HANOVER COUNTY TREASURER		367		A
HARLAN COUNTY SCHOOL DISTRICT		234		7,788
HARRISON COUNTY SCHOOL DISTRICT		2,695		89,845
HARRODSBURG INDEPENDENT BOARD OF EDUCATION		2,665		88,821
HENDERSON COUNTY BOARD OF EDUCATION		2,022		67,398
HENRICO COUNTY		2,097		13,861
HENRY COUNTY TREASURER		18		A
ID USF		42		--
IDAHO STATE TAX COMMISSION		1,770		35,399
IL DEPT OF REVENUE		--		645
ILLINOIS DEPARTMENT OF REVENUE		--		5,088
INDIANA DEPARTMENT OF REVENUE		23,261		465,218
INTERNAL REVENUE SERVICE		95,885		3,194,096
JACKSON INDEPENDENT SCHOOLS		464		15,474
JESSAMINE COUNTY BOARD OF EDUCATION		7,431		247,695
KANSAS DEPT. OF REVENUE		17,130		234,706
KENTON COUNTY SCHOOL DISTRICT		109		3,621
KENTUCKY REVENUE CABINET		2,059		34,309

32

ADELPHIA COMMUNICATIONS CORPORATION, et al. (DEBTORS-IN-POSSESSION) BANKRUPTCY COURT REPORTING SCHEDULES Schedule III Court Reporting schedules for Sales and Other Taxes Due and Gross Taxable Sales for the Month Ended December 31, 2002				Page 7 of 9
Taxing Jurisdiction	Sales and Other Taxes Due		Gross Taxable Sales
LAUREL COUNTY SCHOOL DISTRICT		8,862		295,397
LEE COUNTY SCHOOL DISTRICT		1,167		38,901
LESLIE COUNTY SCHOOL DISTRICT		887		29,556
LETCHER COUNTY BOARD OF EDUCATION		813		27,090
LEWIS COUNTY BOARD OF EDUCATION		939		37,574
LEWIS COUNTY SCHOOL DISTRICT		30		1,211
LINCOLN COUNTY BOARD OF EDUCATION		1,281		42,716
LOGAN COUNTY SCHOOL DISTRICT		36		1,207
LYNCHBURG, CITY OF		764		A
MADISON COUNTY SCHOOL DISTRICT		17,731		591,029
MAINE REVENUE SERVICES		234,744		4,694,872
MANAGER OF REVENUE		193		5,526
MARION COUNTY BOARD OF EDUCATION		2,567		85,569
MARTINSVILLE, CITY OF - TREASURER		122		A
MCLEAN COUNTY SCHOOL DISTRICT		432		14,409
MENIFEE COUNTY SCHOOL DISTRICT		527		17,554
MERCER COUNTY SCHOOL DISTRICT		1,647		54,910
MISSISSIPPI STATE TAX COMMISSION		42,153		602,179
MONTGOMERY COUNTY 911		11		A
MONTGOMERY COUNTY TREASURER		5		A
MORGAN COUNTY SCHOOL DISTRICT		1,275		42,508
MTEAF		--		3,628
NC DEPARTMENT OF REVENUE		9,881		143,422
NECA KUSF		34		928
NECA VUSF		--		27,454
NELSON COUNTY BOARD OF EDUCATION		1,100		36,665
NICHOLAS COUNTY SCHOOL DISTRICT		543		18,085
NJ DIVISION OF TAXATION		1,711		28,522
NORTON CITY OF		41		A
NYS ESTIMATED CORPORATION TAX		47,524		3,440,042
NYS SALES TAX PROCESSING		56,539		449,943
OHIO COUNTY SCHOOL DISTRICT		19		620
OKLAHOMA TAX COMMISSION		1,029		17,904
ORLEANS COUNTY TREASURER		5		A

33

ADELPHIA COMMUNICATIONS CORPORATION, et al. (DEBTORS-IN-POSSESSION) BANKRUPTCY COURT REPORTING SCHEDULES Schedule III Court Reporting schedules for Sales and Other Taxes Due and Gross Taxable Sales for the Month Ended December 31, 2002				Page 8 of 9
Taxing Jurisdiction	Sales and Other Taxes Due		Gross Taxable Sales
OSET		79		A
OWENSBORO BOARD OF EDUCATION		11,654		388,459
OWSLEY COUNTY BOARD OF EDUCATION		391		13,022
PA DEPARTMENT OF REVENUE		14		228
PA DEPARTMENT OF REVENUE		186,934		3,393,393
PA DEPT. OF REVENUE		4,792		95,801
PAGE COUNTY		15		A
PARIS INDEPENDENT SCHOOL DISTRICT		2,629		87,627
PERRY COUNTY SCHOOL DISTRICT		263		8,757
PITTSYLVANIA COUNTY		576		A
POWELL COUNTY SCHOOL DISTRICT		2,361		78,689
POWHATTAN COUNTY TREASURER		36		A
PULASKI COUNTY TREASURER		9		A
PULASKI, TOWN OF		7		A
RADFORD COUNTY		7		A
RHODE ISLAND DIVISION OF TAXATION		18		251
ROANOKE COUNTY		174		A
ROCKCASTLE COUNTY SCHOOL DISTRICT		738		24,609
RUSSELL INDEPENDENT SCHOOL DISTRICT		5,895		196,508
SARATOGA COUNTY TREASURER		175		A
SCHENECTADY COUNTY		67		A
SCHOHARIE COUNTY TREASURER		9		A
SCOTT COUNTY SCHOOL DISTRICT		5,808		193,601
SOUTH CAROLINA DEPT. OF REVENUE		47,231		786,796
SPOTSYLVANIA COUNTY		50		A
STATE OF CONNECTICUT		464,529		8,454,386
STATE OF MICHIGAN		225		3,750
STATE OF NEW HAMPSHIRE		37,133		525,146
STATE TAX DEPARTMENT		240,084		4,001,406
STAUNTON COUNTY		52		A
TAZEWELL COUNTY		36		A
TEXAS COMPTROLLER OF PUBLIC ACCOUNTS		30		482
TN DEPARTMENT OF REVENUE		24,660		281,025
TOWN OF BLACKSBURG		16,468		164,681

34

ADELPHIA COMMUNICATIONS CORPORATION, et al. (DEBTORS-IN-POSSESSION) BANKRUPTCY COURT REPORTING SCHEDULES Schedule III Court Reporting schedules for Sales and Other Taxes Due and Gross Taxable Sales for the Month Ended December 31, 2002				Page 9 of 9
Taxing Jurisdiction	Sales and Other Taxes Due		Gross Taxable Sales
TOWN OF MT CRESTED BUTTE		1,219		27,078
TOWN OF SOUTH BOSTON		4,634		46,344
TOWN OF VINTON		1		148
TREASURER STATE OF MAINE		121		A
TREASURER STATE OF OHIO		110,059		1,776,082
UNION COUNTY SCHOOL DISTRICT		2,559		85,316
VERMONT DEPARTMENT OF TAXES		247,900		4,961,601
VINTON TREASURER		10		A
VIRGINIA DEPARTMENT OF TAXATION		6,359		141,311
WARREN COUNTY TREASURER		112		A
WASHINGTON COUNTY ADMINISTRATORS		40		A
WASHINGTON COUNTY BOARD OF EDUCATION		157		5,221
WASHINGTON DEPT. OF REVENUE		761		9,657
WEBSTER COUNTY BOARD OF EDUCATION		813		27,105
WINCHESTER CITY TREASURER		230		A
WOLFE COUNTY SCHOOL DISTRICT		730		24,335
WOODFORD COUNTY BOARD OF EDUCATION		4,810		160,349
WYOMING COUNTY TREASURER		8		A
WYOMING DEPARTMENT OF REVENUE		16		263
WYUSF		--		313
TOTAL	$	6,115,918	$	102,259,629

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

35

ADELPHIA COMMUNICATIONS CORPORATION, et al. (DEBTORS-IN-POSSESSION) BANKRUPTCY COURT REPORTING SCHEDULES Schedule IV Court Reporting schedules for Real Estate and Personal Property Taxes Paid for the Month Ended December 31, 2002				Page 1 of 5
Payee	Amount Paid		Check Date
ALBEMARLE COUNTY	$	1,216		12/05/02
ALTAVISTA TOWN		844		12/10/02
AMELIA COUNTY		817		12/18/02
AVAYA FINANCIAL SERVICES		91		12/23/02
AVON TOWN		1,576		12/18/02
BARING PLANTATION TOWN		171		12/09/02
BARROW COUNTY TAX COMMISSIONER		4,371		12/18/02
BERTIE COUNTY		786		12/27/02
BETHEL PARK MUNICIPALITY PA		452		12/09/02
BLACKBURN CENTER, LLC		433		12/26/02
BLADEN COUNTY		482		12/18/02
BOUNDARY COUNTY TREASURER		5,941		12/09/02
BOYDTON TOWN TREASURER		84		12/09/02
BROADWAY TOWN		41		12/18/02
BROOKNEAL TOWN		207		12/18/02
BUCHANAN COUNTY		6		12/18/02
CAL & JOANNE FAMILY LTD PRTNRSP		200		12/23/02
CAPITAL PARTNERS, LLC		7,173		12/06/02
CHARLESTON COUNTY		3,561		12/09/02
CHASE MANHATTAN MORTGAGE CORP		1,012		12/28/02
CHATHAM TOWN		46		12/18/02
CHEROKEE COUNTY		365		12/18/02
CITY OF BUFFALO		268,517		12/09/02
CITY OF CHARLOTTESVILLE		1,486		12/05/02
CITY OF DANVILLE		2,344		12/05/02
CITY OF FREDERICK		54,092		12/09/02
CITY OF GALAX		793		12/10/02
CITY OF GALAX		90		12/18/02
CITY OF HARTFORD		57,948		12/27/02
CITY OF LYNCHBURG		1,157		12/27/02
CITY OF LYNCHBURG		1,157		12/28/02
CITY OF ROANOKE RAPIDS		1,877		12/27/02
CITY OF SALEM		1,444		12/06/02
CITY OF WAYNESBORO		2,413		12/18/02
CITY OF WINCHESTER		473		12/18/02
CLAREMONT		2,959		12/27/02
CLARKE COUNTY TREASURER		448		12/05/02

36

ADELPHIA COMMUNICATIONS CORPORATION, et al. (DEBTORS-IN-POSSESSION) BANKRUPTCY COURT REPORTING SCHEDULES Schedule IV Court Reporting schedules for Real Estate and Personal Property Taxes Paid for the Month Ended December 31, 2002				Page 2 of 5
Payee	Amount Paid		Check Date
COLUMBUS COUNTY		162		12/18/02
COLUMBUS COUNTY		3,275		12/27/02
CORNELIUS TOWN OF		1,589		12/28/02
COUNTY OF GRAYSON		1,065		12/27/02
COUNTY OF ROCKINGHAM		8,945		12/06/02
COUNTY OF ROCKINGHAM		7,120		12/18/02
CULLMAN COUNTY		21,817		12/09/02
CULPEPER COUNTY, TREASURER		12,960		12/05/02
DE LAGE LANDEN FINANCIAL SERV		215		12/11/02
DILLON COUNTY TREASURER		1,281		12/11/02
DONALD E AND DORIS D BRADLEY		116		12/06/02
EAST MIDDLEBURY FIRE DIST. NO 1		92		12/27/02
ELKTON TOWN		29		12/18/02
ELMORE COUNTY TAX COLLECTER		11,289		12/28/02
EMPORIA CITY TREASURER		454		12/05/02
FLING A. TRAYLOR & ANNETTE C		19,162		12/06/02
FRANKLIN TOWN		1,476		12/27/02
FREDERICKSBURG CITY TREASURER		56,677		12/06/02
GE CAPITAL FLEET SERVICES		172		12/13/02
GLICK BROTHERS LUMBER CO		119		12/06/02
GLYNN CNTY. TAX COMMISSIONER		1,082		12/18/02
GRETNA TOWN		8		12/05/02
HARRINGTON TOWN		2,947		12/09/02
HARRISONBURG CITY		4,215		12/05/02
HERRY COUNTY TREASURER		185		12/05/02
HERTFORD COUNTY TAX OFFICE		20,274		12/27/02
IMPERIAL COUNTY TAX COLLECTOR		30,754		12/05/02
JEFFERSON COUNTY		3,324		12/09/02
KIR TEMECULA L.P.		105		12/23/02
KOOTENAI COUNTY TR		91,605		12/27/02
LARRY SCHREDER		1,120		12/23/02
LATAH COUNTY TAX COLLECTOR		22,952		12/27/02
LEE COUNTY TAX COLLECTOR		2,212		12/20/02
LETCHER COUNTY BOARD OF EDUCATI		798		12/11/02
LOS ANGELES COUNTY		1,062,169		12/10/02
LOS ANGELES COUNTY CA		293,758		12/06/02

37

ADELPHIA COMMUNICATIONS CORPORATION, et al. (DEBTORS-IN-POSSESSION) BANKRUPTCY COURT REPORTING SCHEDULES Schedule IV Court Reporting schedules for Real Estate and Personal Property Taxes Paid for the Month Ended December 31, 2002				Page 3 of 5
Payee	Amount Paid		Check Date
LOUDOUN COUNTY		108		12/09/02
LUNENBURG COUNTY		920		12/18/02
LURAY TOWN		67		12/18/02
MACCLESFIELD TOWN		26		12/18/02
MADISON COUNTY		45		12/05/02
MECKLENBURG COUNTY		116		12/03/02
MONTGOMERY COUNTY TREASURER		5,815		12/05/02
NASH COUNTY TAX COLLECTOR		5,861		12/27/02
NORTHUMBERLAND COUNTY		6,879		12/05/02
NORTON CITY TAX COLLECTOR		357		12/18/02
OXNARD ST. PROPERTIES, LTD		18,969		12/17/02
PALM BEACH COUNTY TAX COLLECTOR		2,819		12/09/02
PALMYRA TOWN		1,159		12/09/02
PENNINGTON GAP		298		12/09/02
PITTSTON TOWN		2,062		12/09/02
POLK COUNTY TREASURE		7,777		12/09/02
POWHATAN COUNTY TREASURER		1,035		12/05/02
RICHARD M O'BANNON		4,948		12/12/02
RIVERSIDE COUNTY		3,621		12/06/02
RIVERSIDE COUNTY		218,048		12/09/02
ROCKPORT TOWN		5,373		12/05/02
ROGERS COUNTY TREA		12,895		12/09/02
ROGERS COUNTY TREA		393		12/27/02
ROLAND VOM DORP		4,843		12/11/02
SAN BERNARDINO COUNTY TREASURER		74,545		12/10/02
SAN BERNARDINO COUNTY TREASURER		3,681		12/27/02
SAN DIEGO COUNTY		54,506		12/04/02
SECOND AND MAIN ASSOCIATES		1,709		12/23/02
SEWARD COUNTY TREASURER		10,857		12/09/02
SHENANDOAH TOWN COLLECTOR		25		12/18/02
SMYTH COUNTY TREASURER		1,674		12/27/02
SOUTH BRISTOL TOWN		245		12/09/02
ST JOHN PLANTATION		393		12/09/02
ST LUCIE COUNTY		2,445		12/27/02
STATE TAX DEPARTMENT		74,552		12/10/02
STOCKBRIDGE TOWN		943		12/10/02
SURRY COUNTY TAX COLLECTOR		2,425		12/18/02

38

ADELPHIA COMMUNICATIONS CORPORATION, et al. (DEBTORS-IN-POSSESSION) BANKRUPTCY COURT REPORTING SCHEDULES Schedule IV Court Reporting schedules for Real Estate and Personal Property Taxes Paid for the Month Ended December 31, 2002				Page 4 of 5
Payee	Amount Paid		Check Date
THE LESTER GROUP INC		236		12/04/02
THOMASTON TOWN		2,005		12/05/02
TIMBERVILLE TOWN COLLECTOR		24		12/18/02
TOWN OF ADDISON		8		12/09/02
TOWN OF ARLINGTON		576		12/27/02
TOWN OF BERRYVILLE		165		12/09/02
TOWN OF BLACKSBURG		6		12/05/02
TOWN OF BLUE HILL		280		12/27/02
TOWN OF BRIDGEWATER		116		12/18/02
TOWN OF BUCKFIELD		3,277		12/09/02
TOWN OF CAMPTON		98		12/27/02
TOWN OF CEDAR BLUFF		38		12/05/02
TOWN OF CHESTERVILLE		577		12/09/02
TOWN OF CHILMARK		231		12/09/02
TOWN OF COEBURN		768		12/05/02
TOWN OF DAVIDSON		1,613		12/28/02
TOWN OF EASTON		70		12/27/02
TOWN OF EDGARTOWN		828		12/09/02
TOWN OF FRONT ROYAL		186		12/05/02
TOWN OF GIBSON		106		12/09/02
TOWN OF GREENWOOD		306		12/09/02
TOWN OF HURT		46		12/18/02
TOWN OF INDEPENDENCE		125		12/05/02
TOWN OF LEE		10,007		12/09/02
TOWN OF LITTLETON TAX COLLECTOR		7,013		12/09/02
TOWN OF LONDONDERRY		0		12/10/02
TOWN OF LONDONDERRY		21,218		12/27/02
TOWN OF ORANGE		144		12/05/02
TOWN OF PARIS		1,947		12/09/02
TOWN OF PULASKI		413		12/18/02
TOWN OF RICHLANDS		265		12/03/02
TOWN OF RUMNEY		2		12/09/02
TOWN OF SORRENTO		1,758		12/09/02
TOWN OF SOUTH BOSTON		35		12/18/02
TOWN OF STANLEY		29		12/18/02
TOWN OF STEPHENS CITY		2		12/18/02

39

ADELPHIA COMMUNICATIONS CORPORATION, et al. (DEBTORS-IN-POSSESSION) BANKRUPTCY COURT REPORTING SCHEDULES Schedule IV Court Reporting schedules for Real Estate and Personal Property Taxes Paid for the Month Ended December 31, 2002				Page 5 of 5
Payee	Amount Paid		Check Date
TOWN OF STRONG		818		12/27/02
TOWN OF STUART		310		12/18/02
TOWN OF SUTTON		511		12/09/02
TOWN OF VICTORIA		3		12/27/02
TOWN OF WHITEVILLE		37		12/09/02
TOWN OF WOODSTOCK		433		12/05/02
TOWN OF WOODSTOCK		0		12/06/02
TREASURER OF RAPPAHANNOCK CO		359		12/05/02
TREASURER OF TAZEWELL COUNTY		992		12/03/02
VILLAGE OF SAXTONS RIVER		10		12/09/02
WALPOLE TOWN NH		435		12/18/02
WARRENTON TOWN TAX COLLECTOR		574		12/05/02
WILKES COUNTY		800		12/27/02
WISE TOWN TAX COLLECTOR		27		12/18/02
YADKIN COUNTY		70		12/18/02
	$	2,704,927

40

ADELPHIA COMMUNICATIONS CORPORATION, et al. (DEBTORS-IN-POSSESSION) BANKRUPTCY COURT REPORTING SCHEDULES Schedule V Court Reporting schedules for Sales and Other Taxes Paid for the Month Ended December 31, 2002				Page 1 of 8
Taxing Jurisdiction	Tax Type	Amount Paid			Date Paid
ALBANY COUNTY	911 Surcharge	$	476			12/19/02
ALBEMARLE COUNTY	911 Surcharge		5,394			12/20/02
AMHERST COUNTY	911 Surcharge		8			12/20/02
BOARD OF EQUALIZATION	911 Surcharge		854			12/19/02
BOTETOURT COUNTY TREASURER	911 Surcharge		13			12/20/02
BUCHANAN COUNTY	911 Surcharge		12			12/20/02
CAMPBELL COUNTY	911 Surcharge		179			12/20/02
CATTARAUGUS COUNTY	911 Surcharge		27			12/19/02
CHESTERFIELD COUNTY	911 Surcharge		480			12/18/02
CHIEF FISCAL OFFICER	911 Surcharge		57			12/19/02
CITY OF BEDFORD	911 Surcharge		70			12/20/02
CITY OF BUENA VISTA	911 Surcharge		5			12/20/02
CITY OF CHARLOTTESVILLE	911 Surcharge		2,275			12/20/02
CITY OF LEXINGTON	911 Surcharge		8			12/18/02
CITY OF LYNCHBURG	911 Surcharge		785			12/20/02
CITY OF MARTINSVILLE	911 Surcharge		122			12/20/02
CITY OF RICHMOND	911 Surcharge		2,375			12/20/02
CITY OF ROANOKE TREASURER	911 Surcharge		1,125			12/18/02
CITY OF SALEM	911 Surcharge		382			12/20/02
CITY OF WINCHESTER	911 Surcharge		546			12/20/02
CLINTON COUNTY TREASURER	911 Surcharge		18			12/19/02
COUNTY OF GENESEE	911 Surcharge		15			12/19/02
COUNTY OF HALIFAX	911 Surcharge		50			12/20/02
COUNTY OF PULASKI	911 Surcharge		9			12/20/02
COUNTY OF ROANOKE	911 Surcharge		232			12/20/02
CULPEPER COUNTY TREASURER	911 Surcharge		9			12/20/02
DIRECTOR OF FINANCE	911 Surcharge		8			12/19/02
ERIE COUNTY COMPTROLLER	911 Surcharge		6,197			12/19/02
ESSEX COUNTY TREASURER	911 Surcharge		61			12/19/02
EXECUTIVE DIRECTOR-NHBEC (E-911	911 Surcharge		373			12/19/02
FAUQUIER COUNTY TREASURER	911 Surcharge		24			12/20/02
FRANKLIN COUNTY PUBLIC SAFETY	911 Surcharge		16			12/20/02
GREENE COUNTY	911 Surcharge		21			12/20/02
HANOVER COUNTY TREASURER	911 Surcharge		385			12/20/02
HENRICO COUNTY	911 Surcharge		1,571			12/20/02
HENRY COUNTY TREASURER	911 Surcharge		18			12/20/02
MONTGOMERY COUNTY 911	911 Surcharge		11			12/19/02

41

ADELPHIA COMMUNICATIONS CORPORATION, et al. (DEBTORS-IN-POSSESSION) BANKRUPTCY COURT REPORTING SCHEDULES Schedule V Court Reporting schedules for Sales and Other Taxes Paid for the Month Ended December 31, 2002				Page 2 of 8
Taxing Jurisdiction	Tax Type	Amount Paid			Date Paid
MONTGOMERY COUNTY TREASURER	911 Surcharge		6			12/20/02
NORTON CITY TAX COLLECTOR	911 Surcharge		41			12/20/02
OSET	911 Surcharge		71			12/19/02
PAGE COUNTY	911 Surcharge		15			12/20/02
PITTSYLVANIA COUNTY	911 Surcharge		579			12/20/02
POWHATAN COUNTY TREASURER	911 Surcharge		36			12/20/02
SARATOGA COUNTY TREASURER	911 Surcharge		188			12/19/02
SCHENECTADY COUNTY	911 Surcharge		88			12/19/02
SCHOHARIE COUNTY TREASURER	911 Surcharge		9			12/19/02
TAZEWELL COUNTY	911 Surcharge		36			12/20/02
TOWN OF CHRISTIANSBURG	911 Surcharge		19			12/20/02
TOWN OF PULASKI	911 Surcharge		9			12/20/02
TREASURER OF SPOTSYLVANIA	911 Surcharge		50			12/20/02
TREASURER STATE OF MAINE	911 Surcharge		121			12/19/02
VINTON TREASURER	911 Surcharge		10			12/20/02
WARREN COUNTY TREASURER	911 Surcharge		12			12/20/02
WYOMING COUNTY NY	911 Surcharge		9			12/19/02
INTERNAL REVENUE SERVICE	Federal Excise Tax		47,313			12/10/02
INTERNAL REVENUE SERVICE	Federal Excise Tax		47,698			12/26/02
ALABAMA DEPARTMENT OF REVENUE	Gross Receipts Tax		408			12/11/02
CALIFORNIA HIGH COST FUND - A	Gross Receipts Tax		185			12/11/02
CALIFORNIA HIGH COST FUND-B	Gross Receipts Tax		731			12/11/02
CALIFORNIA TELECONNECT FUND	Gross Receipts Tax		154			12/11/02
CITY OF ARCADIA	Gross Receipts Tax		28			12/13/02
CITY OF BEAUMONT	Gross Receipts Tax		6			12/13/02
CITY OF BRAWLEY	Gross Receipts Tax		15			12/13/02
CITY OF CALABASAS	Gross Receipts Tax		13			12/13/02
CITY OF COVINA	Gross Receipts Tax		13			12/13/02
CITY OF CULVER CITY	Gross Receipts Tax		10			12/13/02
CITY OF DESERT HOT SPRINGS	Gross Receipts Tax		11			12/13/02
CITY OF EL MONTE	Gross Receipts Tax		7			12/13/02
CITY OF EVERETT	Gross Receipts Tax		7			12/18/02
CITY OF FONTANA	Gross Receipts Tax		20			12/13/02
CITY OF HAWTHORNE	Gross Receipts Tax		6			12/13/02
CITY OF HERMOSA BEACH	Gross Receipts Tax		26			12/13/02
CITY OF HOLTVILLE	Gross Receipts Tax		6			12/13/02
CITY OF LA HABRA	Gross Receipts Tax		38			12/13/02

42

ADELPHIA COMMUNICATIONS CORPORATION, et al. (DEBTORS-IN-POSSESSION) BANKRUPTCY COURT REPORTING SCHEDULES Schedule V Court Reporting schedules for Sales and Other Taxes Paid for the Month Ended December 31, 2002				Page 3 of 8
Taxing Jurisdiction	Tax Type	Amount Paid			Date Paid
CITY OF LA VERNE	Gross Receipts Tax		24			12/13/02
CITY OF LONG BEACH	Gross Receipts Tax		11			12/13/02
CITY OF LOS ANGELES	Gross Receipts Tax		1,874			12/13/02
CITY OF MORENO VALLEY	Gross Receipts Tax		87			12/13/02
CITY OF PICO RIVERA	Gross Receipts Tax		6			12/13/02
CITY OF PLACENTIA	Gross Receipts Tax		11			12/13/02
CITY OF PULLMAN	Gross Receipts Tax		38			12/18/02
CITY OF REDONDO BEACH	Gross Receipts Tax		97			12/13/02
CITY OF RIVERSIDE	Gross Receipts Tax		22			12/13/02
CITY OF SACRAMENTO	Gross Receipts Tax		6			12/13/02
CITY OF SAN BERNARDINO	Gross Receipts Tax		47			12/13/02
CITY OF SANTA ANA	Gross Receipts Tax		25			12/13/02
CITY OF SANTA BARBARA	Gross Receipts Tax		6			12/13/02
CITY OF SANTA MONICA	Gross Receipts Tax		219			12/13/02
CITY OF SEAL BEACH	Gross Receipts Tax		8			12/13/02
CITY OF SIERRA MADRE	Gross Receipts Tax		5			12/13/02
CITY OF TORRANCE	Gross Receipts Tax		8			12/13/02
CITY OF VALLEJO	Gross Receipts Tax		6			12/13/02
CITY OF VENTURA	Gross Receipts Tax		49			12/13/02
CITY OF WHITTIER	Gross Receipts Tax		26			12/13/02
DEAF TRUST	Gross Receipts Tax		154			12/11/02
FLORIDA DEPT OF REVENUE	Gross Receipts Tax		9,880			12/20/02
IDAHO UNIVERSAL SERVICE FUND	Gross Receipts Tax		42			12/18/02
NECA MTEAF	Gross Receipts Tax		17			12/11/02
NECA PAUSF	Gross Receipts Tax		884			12/11/02
NECA TX USF	Gross Receipts Tax		24			12/11/02
NECA VUSF	Gross Receipts Tax		298			12/11/02
NORTH DAKOTA STATE TAX COMMISSI	Gross Receipts Tax		10			12/11/02
NYS CORPORATION TAX	Gross Receipts Tax		5,125			12/12/02
NYS CORPORATION TAX	Gross Receipts Tax		120,800			12/16/02
PUBLIC SERVICE COMMISSION	Gross Receipts Tax		203			12/12/02
STATE OF NEW HAMPSHIRE	Gross Receipts Tax		3,240			12/11/02
UNIVERSAL LIFETIME TELEPHONE SE	Gross Receipts Tax		747			12/11/02
UNIVERSAL SERVICE ADMINSTRATIVE	Gross Receipts Tax		59,482			12/09/02
ARIZONA DEPARTMENT OF REVENUE	Sales Tax		10,015			12/11/02
BATH COUNTY SCHOOL D	Sales Tax		1,162			12/11/02
BEREA INDEPENDENT SCHOOL DIST	Sales Tax		1,693			12/11/02

43

ADELPHIA COMMUNICATIONS CORPORATION, et al. (DEBTORS-IN-POSSESSION) BANKRUPTCY COURT REPORTING SCHEDULES Schedule V Court Reporting schedules for Sales and Other Taxes Paid for the Month Ended December 31, 2002				Page 4 of 8
Taxing Jurisdiction	Tax Type	Amount Paid			Date Paid
BOARD OF EQUALIZATION	Sales Tax		277			12/24/02
BOURBON COUNTY SCHOOL	Sales Tax		537			12/11/02
BOYLE COUNTY SCHOOL DISTRICT	Sales Tax		1,507			12/11/02
BREATHITT COUNTY SCH	Sales Tax		955			12/11/02
BURGIN EDUCATION BO	Sales Tax		305			12/11/02
BUTLER COUNTY SCHOOL DISTRICT	Sales Tax		52			12/11/02
CARTER COUNTY SCHOOL	Sales Tax		1,576			12/11/02
CITY OF AURORA	Sales Tax		225			12/17/02
CITY OF COLORADO SPRINGS	Sales Tax		231			12/11/02
CITY OF LA HABRA	Sales Tax		24,433			12/11/02
CITY OF REDONDO BEACH CA	Sales Tax		37,426			12/11/02
CITY OF SANTA MONICA	Sales Tax		130,764			12/11/02
COLORADO DEPARTMENT OF REVENUE	Sales Tax		556			12/11/02
COLORADO DEPT OF REVENUE	Sales Tax		2,933			12/20/02
COMMONWEALTH OF MASS	Sales Tax		51			12/11/02
COMMONWEALTH OF MASS	Sales Tax		366			12/13/02
COMMONWEALTH OF MASS	Sales Tax		366			12/18/02
COMPTROLLER OF MARYLAND	Sales Tax		3,708			12/11/02
COMPTROLLER OF MD	Sales Tax		7,950			12/20/02
CONNECTICUT DEPT OF REVENUE	Sales Tax		77,709			12/30/02
DANVILLE INDEPENDENT SCHOOL DIS	Sales Tax		4,594			12/11/02
DAVIESS CO BOARD OF EDUCATION	Sales Tax		15,993			12/11/02
ELLIOTT COUNTY SCHOO	Sales Tax		301			12/11/02
FLORIDA DEPT OF REVENUE	Sales Tax		10			12/18/02
FLORIDA DEPT OF REVENUE	Sales Tax		141,023			12/20/02
FRANKLIN COUNTY SCHOOL DISTRICT	Sales Tax		88			12/11/02
GARRARD COUNTY SCHOOL DISTRICT	Sales Tax		990			12/11/02
GEORGIA DEPARTMENT OF REVENUE	Sales Tax		12,173			12/16/02
HANCOCK COUNTY BOARD OF	Sales Tax		829			12/11/02
HARLAN COUNTY SCHOOL	Sales Tax		237			12/11/02
HARRISON COUNTY SCHOOL DISTRICT	Sales Tax		2,707			12/11/02
HARRODSBURG BOARD OF EDUCATION	Sales Tax		2,711			12/11/02
HENDERSON CO BOARD OF EDUCATION	Sales Tax		2,002			12/11/02
IDAHO STATE TAX COMMISSION	Sales Tax		1,651			12/13/02
INDIANA DEPT OF REVENUE	Sales Tax		1,067			12/18/02
INDIANA DEPT OF REVENUE	Sales Tax		22,126			12/20/02
JACKSON INDEPENDENT SCHOOLS	Sales Tax		458			12/11/02

44

ADELPHIA COMMUNICATIONS CORPORATION, et al. (DEBTORS-IN-POSSESSION) BANKRUPTCY COURT REPORTING SCHEDULES Schedule V Court Reporting schedules for Sales and Other Taxes Paid for the Month Ended December 31, 2002				Page 5 of 8
Taxing Jurisdiction	Tax Type	Amount Paid			Date Paid
KANSAS DEPT OF REVENUE	Sales Tax		16,518			12/26/02
KENTON COUNTY SCHOOL DISTRICT	Sales Tax		113			12/11/02
KENTUCKY REVENUE CABINET	Sales Tax		59			12/20/02
LAUREL COUNTY SCHOOL	Sales Tax		8,792			12/11/02
LEE COUNTY SCHOOL DI	Sales Tax		1,146			12/11/02
LESLIE COUNTY SCHOOL	Sales Tax		885			12/11/02
LINCOLN COUNTY BOARD OF EDUCATI	Sales Tax		1,263			12/11/02
LOGAN COUNTY SCHOOL DISTRICT	Sales Tax		35			12/11/02
MADISON COUNTY SCHOOL DISTRICT	Sales Tax		17,414			12/11/02
MAINE REVENUE SERVICES	Sales Tax		230,046			12/16/02
MANAGER OF REVENUE	Sales Tax		120			12/18/02
MARION COUNTY SCHOOL	Sales Tax		2,551			12/11/02
MCLEAN COUNTY SCHOOL DISTRICT	Sales Tax		427			12/11/02
MENIFEE COUNTY SCHOO	Sales Tax		514			12/11/02
MERCER COUNTY SCHOOL DISTRICT	Sales Tax		1,645			12/11/02
MINOLTA CORPORATION	Sales Tax		516			12/03/02
MINOLTA CORPORATION	Sales Tax		12			12/11/02
MINOLTA CORPORATION	Sales Tax		4			12/28/02
MISSISSIPPI STATE TAX COMMISSIO	Sales Tax		4,702			12/11/02
MORGAN COUNTY SCHOOL	Sales Tax		1,275			12/11/02
NELSON COUNTY BOARD OF EDUCATIO	Sales Tax		1,078			12/11/02
NEW JERSEY SALES TAX	Sales Tax		170			12/11/02
NICHOLAS COUNTY SCHO	Sales Tax		547			12/11/02
NORTH CAROLINA DEPT OF REVENUE	Sales Tax		8,445			12/13/02
NYS SALES TAX PROCESSING	Sales Tax		98,363			12/18/02
NYS SALES TAX PROCESSING	Sales Tax		6,686			12/19/02
OHIO COUNTY SCHOOL DISTRICT	Sales Tax		17			12/11/02
OKLAHOMA TAX COMMISSION	Sales Tax		1,029			12/12/02
OWENSBORO BOARD OF EDUCATION	Sales Tax		11,470			12/11/02
OWSLEY COUNTY BOARD OF EDUCATIO	Sales Tax		388			12/11/02
PA DEPARTMENT OF REVENUE	Sales Tax		144,151			12/20/02
PA DEPT. OF REVENUE	Sales Tax		16,483			12/18/02
PARIS INDEPENDENT SCHOOLS	Sales Tax		2,628			12/11/02
PERRY COUNTY SCHOOL	Sales Tax		264			12/11/02
POWELL COUNTY SCHOOL	Sales Tax		2,363			12/11/02
ROCKCASTLE COUNTY SCHOOL	Sales Tax		725			12/11/02
SCOTT COUNTY SCHOOL	Sales Tax		5,771			12/11/02

45

ADELPHIA COMMUNICATIONS CORPORATION, et al. (DEBTORS-IN-POSSESSION) BANKRUPTCY COURT REPORTING SCHEDULES Schedule V Court Reporting schedules for Sales and Other Taxes Paid for the Month Ended December 31, 2002				Page 6 of 8
Taxing Jurisdiction	Tax Type	Amount Paid			Date Paid
SOUTH CAROLINA DEPARTMENT OF	Sales Tax		45,425			12/20/02
STATE OF CONNECTICUT	Sales Tax		519,916			12/31/02
STATE TAX DEPARTMENT	Sales Tax		164,999			12/10/02
TENNESSEE DEPT OF REVENUE	Sales Tax		22,848			12/18/02
TOWN OF MT CRESTED BUTTE	Sales Tax		1,156			12/18/02
TREASURER - STATE OF OHIO	Sales Tax		6,661			12/23/02
TREASURER STATE OF OHIO	Sales Tax		784			12/13/02
TREASURER STATE OF OHIO	Sales Tax		19,004			12/16/02
TREASURER STATE OF OHIO	Sales Tax		3,898			12/18/02
TREASURER STATE OF OHIO	Sales Tax		301			12/20/02
TREASURER STATE OF OHIO	Sales Tax		91,252			12/23/02
UNION COUNTY SCHOOL DISTRICT	Sales Tax		2,562			12/11/02
VERMONT DEPT OF TAXES	Sales Tax		229,063			12/19/02
VERMONT DEPT OF TAXES	Sales Tax		15,647			12/23/02
VIRGINIA DEPARTMENT OF TAXATION	Sales Tax		256			12/16/02
VIRGINIA DEPARTMENT OF TAXATION	Sales Tax		2,580			12/18/02
WASHINGTON COUNTY BOARD OF EDU	Sales Tax		160			12/11/02
WASHINGTON DEPT OF REVENUE	Sales Tax		789			12/23/02
WEBSTER COUNTY BOARD OF	Sales Tax		792			12/11/02
WEST VIRGINIA DEPARTMENT OF TAX & REVENUE	Sales Tax		13,733			12/12/02
WOLFE COUNTY SCHOOL	Sales Tax		738			12/11/02
WOODFORD COUNTY BOARD OF ED	Sales Tax		4,717			12/11/02
WORLDWIDE DIGITAL LLC	Sales Tax		0			12/11/02
ARIZONA DEPARTMENT OF REVENUE	Telecommunications Tax		48			12/13/02
COLORADO DEPARTMENT OF REVENUE	Telecommunications Tax		488			12/12/02
FLORIDA DEPT OF REVENUE	Telecommunications Tax		2,954,183			12/20/02
GEORGIA DEPARTMENT OF REVENUE	Telecommunications Tax		228			12/16/02
KENTUCKY REVENUE CABINET	Telecommunications Tax		1,311			12/20/02
MISSISSIPPI STATE TAX COMMISSIO	Telecommunications Tax		96			12/11/02
NEW JERSEY SALES TAX	Telecommunications Tax		1,401			12/11/02
NORTH CAROLINA DEPT OF REVENUE	Telecommunications Tax		841			12/11/02
NYS SALES TAX PROCESSING	Telecommunications Tax		8,573			12/18/02
NYS SALES TAX PROCESSING	Telecommunications Tax		653			12/19/02
PA DEPARTMENT OF REVENUE	Telecommunications Tax		15,282			12/20/02
STATE OF MICHIGAN	Telecommunications Tax		228			12/11/02
TREASURER OF STATE OF OHIO	Telecommunications Tax		8,081			12/23/02
VERMONT DEPT OF TAXES	Telecommunications Tax		1,116			12/19/02

46

ADELPHIA COMMUNICATIONS CORPORATION, et al. (DEBTORS-IN-POSSESSION) BANKRUPTCY COURT REPORTING SCHEDULES Schedule V Court Reporting schedules for Sales and Other Taxes Paid for the Month Ended December 31, 2002				Page 7 of 8
Taxing Jurisdiction	Tax Type	Amount Paid			Date Paid
ALBEMARLE COUNTY	Utility Tax		9,379			12/18/02
ASHLAND INDEPENDENT BOARD OF	Utility Tax		10,684			12/11/02
BEDFORD COUNTY	Utility Tax		148			12/18/02
BOYD COUNTY SCHOOL D	Utility Tax		3,346			12/11/02
BRECKINRIDGE COUNTY BOARD OF	Utility Tax		550			12/11/02
CAROLE MATTHEWS, TREASURER	Utility Tax		21,451			12/12/02
CHESTERFIELD COUNTY	Utility Tax		185			12/18/02
CITY OF BALDWIN PARK	Utility Tax		4,226			12/11/02
CITY OF BEAUMONT	Utility Tax		1,796			12/11/02
CITY OF BRAWLEY	Utility Tax		5,919			12/11/02
CITY OF CHARLOTTSVILLE	Utility Tax		16,661			12/18/02
CITY OF FONTANA	Utility Tax		32,124			12/11/02
CITY OF HERMOSA BEACH	Utility Tax		16,807			12/11/02
CITY OF HERMOSA BEACH	Utility Tax		137			12/19/02
CITY OF HOLTVILLE	Utility Tax		1,518			12/11/02
CITY OF LEXINGTON	Utility Tax		23			12/18/02
CITY OF LOS ANGELES	Utility Tax		119			12/19/02
CITY OF MARTINSVILLE	Utility Tax		693			12/18/02
CITY OF MORENO VALLEY	Utility Tax		52,927			12/11/02
CITY OF PICO RIVERA	Utility Tax		10,640			12/11/02
CITY OF PLACENTIA	Utility Tax		16,151			12/11/02
CITY OF PORT HUENEME	Utility Tax		7,952			12/11/02
CITY OF REDONDO BEACH CA	Utility Tax		4			12/19/02
CITY OF RICHMOND	Utility Tax		19,182			12/18/02
CITY OF ROANOKE TREASURER	Utility Tax		3,670			12/18/02
CITY OF SAN BERNARDINO	Utility Tax		57,644			12/11/02
CITY OF SAN BERNARDINO	Utility Tax		53			12/19/02
CITY OF SAN BUENAVENTURA	Utility Tax		26,531			12/11/02
CITY OF SANTA MONICA	Utility Tax		30			12/19/02
CITY OF TORRANCE	Utility Tax		17			12/19/02
CITY OF WINCHESTER	Utility Tax		17,454			12/18/02
CITY TREASURER OF WAYNESBORO	Utility Tax		29,594			12/18/02
COUNTY OF MONTGOMERY	Utility Tax		9,670			12/18/02
HENRICO COUNTY	Utility Tax		496			12/18/02
JESSAMINE COUNTY BOARD OF EDUCA	Utility Tax		7,403			12/11/02

47

ADELPHIA COMMUNICATIONS CORPORATION, et al. (DEBTORS-IN-POSSESSION) BANKRUPTCY COURT REPORTING SCHEDULES Schedule V Court Reporting schedules for Sales and Other Taxes Paid for the Month Ended December 31, 2002				Page 8 of 8
Taxing Jurisdiction	Tax Type	Amount Paid			Date Paid
LEWIS COUNTY BOARD OF	Utility Tax		937			12/11/02
LEWIS COUNTY SCHOOL	Utility Tax		30			12/11/02
MADISON COUNTY SCHOOL DISTRICT	Utility Tax		64			12/11/02
RUSSELL INDEPENDENT	Utility Tax		6,220			12/11/02
STATE OF NEW HAMPSHIRE	Utility Tax		31,547			12/11/02
TOWN OF BLACKSBURG	Utility Tax		16,909			12/18/02
TOWN OF CHRISTIANSBURG	Utility Tax		69			12/18/02
TOWN OF SOUTH BOSTON	Utility Tax		4,692			12/18/02
TREASURER OF CHARLOTTESVILLE	Utility Tax		52,788			12/18/02
TREASURER OF HANOVER COUNTY	Utility Tax		57			12/18/02
VINTON TREASURER	Utility Tax		12			12/18/02
TOTAL		$	6,066,377

48

ADELPHIA COMMUNICATIONS CORPORATION, et al. (DEBTORS-IN-POSSESSION) BANKRUPTCY COURT REPORTING SCHEDULES Schedule VI Court Reporting schedules for Cash Disbursements for the Month Ended December 31, 2002				Page 1 of 6
LEGAL ENTITY	Account Number	Case Number	Disbursements
ACC CABLE COMMUNICATIONS FL-VA, LLC	081-02-41904	02-41904	$	1,863,010
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		4,206
ACC OPERATIONS, INC	081-02-41956	02-41956		31,070
ACC TELECOMMUNICATIONS HOLDINGS LLC	081-02-41864	02-41864		--
ACC TELECOMMUNICATIONS LLC	081-02-41863	02-41863		2,760,759
ACC TELECOMMUNICATIONS OF VIRGINIA LLC	081-02-41862	02-41862		451,088
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		5,078,024
ADELPHIA CABLEVISION ASSOCIATES, LP	081-02-41913	02-41913		488,803
ADELPHIA CABLEVISION CORP	081-02-41752	02-41752		926,612
ADELPHIA CABLEVISION OF BOCA RATON, LLC	081-02-41751	02-41751		810,678
ADELPHIA CABLEVISION OF FONTANA, LLC	081-02-41755	02-41755		--
ADELPHIA CABLEVISION OF INLAND EMPIRE, LLC	081-02-41754	02-41754		4,093,440
ADELPHIA CABLEVISION OF NEW YORK, INC	081-02-41892	02-41892		2,433,037
ADELPHIA CABLEVISION OF NEWPORT BEACH, LLC	081-02-41947	02-41947		361,875
ADELPHIA CABLEVISION OF ORANGE COUNTY II, LLC	081-02-41781	02-41781		341,191
ADELPHIA CABLEVISION OF ORANGE COUNTY, LLC	081-02-41946	02-41946		376,150
ADELPHIA CABLEVISION OF SAN BERNANDINO, LLC	081-02-41753	02-41753		--
ADELPHIA CABLEVISION OF SANTA ANA, LLC	081-02-41831	02-41831		2,047,878
ADELPHIA CABLEVISION OF SEAL BEACH, LLC	081-02-41757	02-41757		114,864
ADELPHIA CABLEVISION OF SIMI VALLEY, LLC	081-02-41830	02-41830		1,467,346
ADELPHIA CABLEVISION OF THE KENNEBUNKS, LLC	081-02-41943	02-41943		287,280
ADELPHIA CABLEVISION OF WEST PALM BEACH III, LLC	081-02-41783	02-41783		143,940
ADELPHIA CABLEVISION OF WEST PALM BEACH IV, LLC	081-02-41766	02-41766		1,950,846
ADELPHIA CABLEVISION OF WEST PALM BEACH V, LLC	081-02-41764	02-41764		60,490
ADELPHIA CABLEVISION, LLC	081-02-41858	02-41858		59,937,069
ADELPHIA CALIFORNIA CABLEVISION, LLC	081-02-41942	02-41942		2,803,071
ADELPHIA CENTRAL PENNSYLVANIA, LLC	081-02-41950	02-41950		2,654,415
ADELPHIA CLEVELAND, LLC	081-02-41793	02-41793		10,602,234
ADELPHIA COMMUNICATIONS CORPORATION	081-02-41729	02-41729		56,917
ADELPHIA COMMUNICATIONS INTERNATIONAL, INC	081-02-41857	02-41857		--
ADELPHIA COMMUNICATIONS OF CALIFORNIA II, LLC	081-02-41748	02-41748		2,359,740
ADELPHIA COMMUNICATIONS OF CALIFORNIA III, LLC	081-02-41817	02-41817		1,385,416
ADELPHIA COMMUNICATIONS OF CALIFORNIA, LLC	081-02-41749	02-41749		103,603

49

ADELPHIA COMMUNICATIONS CORPORATION, et al. (DEBTORS-IN-POSSESSION) BANKRUPTCY COURT REPORTING SCHEDULES Schedule VI Court Reporting schedules for Cash Disbursements for the Month Ended December 31, 2002				Page 2 of 6
LEGAL ENTITY	Account Number	Case Number	Disbursements
ADELPHIA COMPANY OF WESTERN CONNECTICUT	081-02-41801	02-41801		2,312,368
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		1,891,034
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		400,000
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		3,765,564
ADELPHIA TELECOMMUNICATIONS OF FLORIDA, INC	081-02-41939	02-41939		23,807
ADELPHIA TELECOMMUNICATIONS, INC	081-02-41851	02-41851		1,088,513
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		8,439
ARAHOVA HOLDINGS, LLC	081-02-41893	02-41893		--
BADGER HOLDING CORPORATION	081-02-41792	02-41792		--
BETTER TV INC. OF BENNINGTON	081-02-41914	02-41914		265,741
BLACKSBURG/SALEM CABLEVISION, INC	081-02-41759	02-41759		806,860
BRAZAS COMMUNICATIONS, INC	081-02-41804	02-41804		4,505
BUENAVISION TELECOMMUNICATIONS, INC	081-02-41938	02-41938		431,981
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		153,053
CENTURY ADVERTISING, INC	081-02-41731	02-41731		46
CENTURY ALABAMA CORP	081-02-41889	02-41889		267,847
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		389,192
CENTURY CABLE HOLDING CORP	081-02-41814	02-41814		50
CENTURY CABLE HOLDINGS, LLC	081-02-41812	02-41812		8,891,347
CENTURY CABLE MANAGEMENT CORPORATION	081-02-41887	02-41887		177,791

50

ADELPHIA COMMUNICATIONS CORPORATION, et al. (DEBTORS-IN-POSSESSION) BANKRUPTCY COURT REPORTING SCHEDULES Schedule VI Court Reporting schedules for Cash Disbursements for the Month Ended December 31, 2002				Page 3 of 6
LEGAL ENTITY	Account Number	Case Number	Disbursements
CENTURY CABLE OF SOUTHERN CALIFORNIA	081-02-41745	02-41745		--
CENTURY CABLEVISION HOLDINGS, LLC	081-02-41936	02-41936		1,902,984
CENTURY CAROLINA CORP	081-02-41886	02-41886		458,031
CENTURY COLORADO SPRINGS CORP	081-02-41736	02-41736		189,180
CENTURY COLORADO SPRINGS PARTNERSHIP	081-02-41774	02-41774		3,872,945
CENTURY COMMUNICATIONS CORPORATION	081-02-12834	02-12834		1,480,933
CENTURY CULLMAN CORP	081-02-41888	02-41888		350,517
CENTURY ENTERPRISE CABLE CORP	081-02-41890	02-41890		232,392
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		1,682,480
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		30,155
CENTURY ISLAND CABLE TELEVISION CORP	081-02-41772	02-41772		--
CENTURY KANSAS CABLE TELEVISION CORP	081-02-41884	02-41884		157,025
CENTURY LYKENS CABLE CORP	081-02-41883	02-41883		128,391
CENTURY MENDOCINO CABLE TELEVISION, INC	081-02-41780	02-41780		385,457
CENTURY MISSISSIPPI CORP	081-02-41882	02-41882		393,296
CENTURY MOUNTAIN CORP	081-02-41797	02-41797		130,092
CENTURY NEW MEXICO CABLE TELEVISION CORP	081-02-41784	02-41784		--
CENTURY NORWICH CORP	081-02-41881	02-41881		1,103,808
CENTURY OHIO CABLE TELEVISION CORP	081-02-41811	02-41811		514,386
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		87,516
CENTURY VIRGINIA CORP	081-02-41796	02-41796		340,062
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		71,438
CENTURY-TCI CALIFORNIA COMMUNICATIONS, LP	081-02-41743	02-41743		145

51

ADELPHIA COMMUNICATIONS CORPORATION, et al. (DEBTORS-IN-POSSESSION) BANKRUPTCY COURT REPORTING SCHEDULES Schedule VI Court Reporting schedules for Cash Disbursements for the Month Ended December 31, 2002				Page 4 of 6
LEGAL ENTITY	Account Number	Case Number	Disbursements
CENTURY-TCI CALIFORNIA, LP	081-02-41741	02-41741		34,940,942
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		6,607,461
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		496,270
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		351,729
EMPIRE SPORTS NETWORK, LP	081-02-41844	02-41844		966,443
FAE CABLE MANAGEMENT CORP	081-02-41734	02-41734		--
FOP INDIANA, LP	081-02-41816	02-41816		140,249
FRONTIERVISION ACCESS PARTNERS, LLC	081-02-41819	02-41819		1,662,276
FRONTIERVISION CABLE NEW ENGLAND , INC	081-02-41822	02-41822		780,705
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		21,191,822
FRONTIERVISION PARTNERS, LP	081-02-41828	02-41828		--
FT MYERS CABLEVISION, LLC	081-02-41948	02-41948		--
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		992,658
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		1,716,071
GS TELECOMMUNICATIONS LLC	081-02-41906	02-41906		--
HARRON CABLEVISION OF NEW HAMPSHIRE, INC	081-02-41750	02-41750		2,607,069

52

ADELPHIA COMMUNICATIONS CORPORATION, et al. (DEBTORS-IN-POSSESSION) BANKRUPTCY COURT REPORTING SCHEDULES Schedule VI Court Reporting schedules for Cash Disbursements for the Month Ended December 31, 2002				Page 5 of 6
LEGAL ENTITY	Account Number	Case Number	Disbursements
HUNTINGTON CATV, INC	081-02-41765	02-41765		--
IMPERIAL VALLEY CABLEVISION, INC	081-02-41876	02-41876		563,693
KALAMAZOO COUNTY CABLEVISION, INC	081-02-41922	02-41922		--
KEY BISCAYNE CABLEVISION	081-02-41898	02-41898		94,100
KOOTENAI CABLE, INC	081-02-41875	02-41875		850,350
LAKE CHAMPLAIN CABLE TELEVISION CORPORATION	081-02-41911	02-41911		201,030
LEADERSHIP ACQUISITION LIMITED PARTNERSHIP	081-02-41931	02-41931		--
LOUISA CABLEVISION, INC	081-02-41760	02-41760		32,675
MANCHESTER CABLEVISION, INC	081-02-41758	02-41758		--
MARTHA'S VINEYARD CABLEVISION, LP	081-02-41805	02-41805		260,566
MERCURY COMMUNICATIONS, INC	081-02-41840	02-41840		57,219
MICKELSON MEDIA OF FLORIDA, INC	081-02-41874	02-41874		246,445
MICKELSON MEDIA, INC	081-02-41782	02-41782		133,827
MONTGOMERY CABLEVISION, INC	081-02-41848	02-41848		--
MONUMENT COLORADO CABLEVISION, INC	081-02-41932	02-41932		133,236
MOUNTAIN CABLE COMMUNICATIONS CORPORATION	081-02-41916	02-41916		--
MOUNTAIN CABLE COMPANY, LP	081-02-41909	02-41909		3,555,693
MT. LEBANON CABLEVISION, INC	081-02-41920	02-41920		--
MULTI-CHANNEL TV CABLE COMPANY	081-02-41921	02-41921		421,554
NATIONAL CABLE ACQUISITION ASSOCIATES, LP	081-02-41952	02-41952		1,826,316
OLYMPUS CABLE HOLDINGS, LLC	081-02-41925	02-41925		1,109,316
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		7,279
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		2,538,295
PAGE TIME, INC	081-02-41839	02-41839		183,073
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		188,194
PARNASSOS HOLDINGS, LLC	081-02-41845	02-41845		--
PARNASSOS, LP	081-02-41843	02-41843		14,039,733
PERICLES COMMUNICATIONS CORPORATION	081-02-41919	02-41919		--
PULLMAN TV CABLE CO., INC	081-02-41873	02-41873		422,946
RENTAVISION OF BRUNSWICK, INC	081-02-41872	02-41872		172,885
RICHMOND CABLE TELEVISION CORPORATION	081-02-41912	02-41912		92,265
RIGPAL COMMUNICATIONS, INC	081-02-41917	02-41917		--

53

ADELPHIA COMMUNICATIONS CORPORATION, et al. (DEBTORS-IN-POSSESSION) BANKRUPTCY COURT REPORTING SCHEDULES Schedule VI Court Reporting schedules for Cash Disbursements for the Month Ended December 31, 2002				Page 6 of 6
LEGAL ENTITY	Account Number	Case Number	Disbursements
ROBINSON/PLUM CABLEVISION, LP	081-02-41927	02-41927		378,327
S/T CABLE CORPORATION	081-02-41791	02-41791		--
SABRES, INC	081-02-41838	02-41838		--
SCRANTON CABLEVISION, INC	081-02-41761	02-41761		1,369,582
SENTINEL COMMUNICATIONS OF MUNCIE, INDIANA, INC	081-02-41767	02-41767		--
SOUTHEAST FLORIDA CABLE, INC	081-02-41900	02-41900		7,981,648
SOUTHWEST COLORADO CABLE INC	081-02-41769	02-41769		142,555
SOUTHWEST VIRGINIA CABLE, INC	081-02-41833	02-41833		722,198
STAR CABLE INC	081-02-41787	02-41787		--
STARPOINT, LIMITED PARTNERSHIP	081-02-41897	02-41897		1,114,652
SVHH CABLE ACQUISITION, LP	081-02-41836	02-41836		800,996
SVHH HOLDINGS, LLC	081-02-41837	02-41837		--
TELE-MEDIA COMPANY OF HOPEWELL-PRINCE GEORGE	081-02-41798	02-41798		465,956
TELE-MEDIA COMPANY OF TRI-STATES, LP	081-02-41809	02-41809		148,396
TELE-MEDIA INVESTMENT PARTNERSHIP, LP	081-02-41951	02-41951		653,703
TELESAT ACQUISITION LIMITED PARTNERSHIP	081-02-41929	02-41929		--
TELESAT ACQUISITION, LLC	081-02-41871	02-41871		1,967,743
THE GOLF CLUB AT WENDING CREEK FARMS, LLC	081-02-41841	02-41841		1,250
THE MAIN INTERNETWORKS, INC	081-02-41818	02-41818		2,573
THE WESTOVER TV CABLE CO., INC	081-02-41786	02-41786		15
THREE RIVERS CABLE ASSOCIATES, LP	081-02-41910	02-41910		874,990
TIMOTHEOS COMMUNICATIONS, LP	081-02-41901	02-41901		--
TMC HOLDINGS CORPORATION	081-02-41803	02-41803		--
TMC HOLDINGS, LLC	081-02-41802	02-41802		--
TRI-STATES, LLC	081-02-41810	02-41810		--
UCA LLC	081-02-41834	02-41834		5,561,454
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		113,536
VAN BUREN COUNTY CABLEVISION, INC	081-02-41832	02-41832		136,160
WARRICK CABLEVISION, INC	081-02-41866	02-41866		--
WARRICK INDIANA, LP	081-02-41865	02-41865		158,071
WELLSVILLE CABLEVISION, LLC	081-02-41806	02-41806		259,058
WEST BOCA ACQUISITION LIMITED PARTNERSHIP	081-02-41899	02-41899		1,010,145
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		257,214
YOUNG'S CABLE TV CORP	081-02-41915	02-41915		188,176
YUMA CABLEVISION, INC	081-02-41868	02-41868		783,177
			$	265,060,383

54

ADELPHIA COMMUNICATIONS CORPORATION, et al. (DEBTORS-IN-POSSESSION) BANKRUPTCY COURT REPORTING SCHEDULES Schedule VII Court Reporting schedules for Insurance Coverage			Page 1 of 2
Coverage **	Company	Policy No.	Term
Property & Inland Marine: All Risk	Royal Indemnity Company	RHD315165	05/16/00 - 05/16/03
Property Including Antennas,
Microwave Dishes, Earth Stations, and
Receiving Dishes
Boiler & Machinery Inspection	C N A	#BM1098496299	05/16/02 - 05/16/03
Contract
Difference in Conditions	Essex Insurance Company	MSP 6409	05/16/02 - 05/16/03
	Underwriters @ Lloyds	LLX40298	05/16/02 - 05/16/03
	thru Western Re/Managers
Transmission Lines/Business	United Assurance Co	TD051600	05/16/00 - 05/16/03
Interruption
Commercial General Liability	Royal Insurance Co.	P2TS465832	05/16/02 - 05/16/03
Commercial Automobile	Royal Insurance Co.	P2TS465831 Liability	05/16/02 - 05/16/03
		(all states except Texas)
		P2TS465834 Texas Liability
		P2TS465833 Physical Damage
Worker's Compensation	Royal Indemnity Co	P2AO 003261 all states except	05/16/02-05/16/03
		California & monopolistic states
California	State Compensation Insurance Fund	1695463-02	05/16/02-05/16/03
ACC Operations Inc (OH)	Ohio Bureau of Workers Compensation	1328524	Ongoing*
Washington State	WA Department of Labor & Industry	083 004 452	10/1/99 - Ongoing*
West Virginia	West Virginia Workers' Compensation	20104948 101	10/1/99 - Ongoing*
Wyoming	Wyoming Department of Employment	366575	10/1/99 - Ongoing*

55

ADELPHIA COMMUNICATIONS CORPORATION, et al. (DEBTORS-IN-POSSESSION) BANKRUPTCY COURT REPORTING SCHEDULES Schedule VII Court Reporting schedules for Insurance Coverage			Page 2 of 2
Coverage **	Company	Policy No.	Term
Aircraft Policy	United States Aircraft Insurance	360AC625118	11/23/02 - 11/23/03
Umbrella Excess Liability	Liberty Mutual	TH1641004429-012	05/16/02 - 05/16/03
Excess Liability	Federal Insurance Co	79808108	05/16/02 - 05/16/03
Executive Protection	Federal Insurance	81516188	12/19/01 - 12/19/04
(Kidnap/Ransom & Extortion)
International Package	Great Northern Insurance Co.	73223119	05/16/02 - 05/16/03
Employee Dishonesty - ERISA	Hanover Insurance Co	BDR1680832	05/16/00 - 05/16/03
New York Disability	National Benefit Life	89100184825	01/01/02 - 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	10/28/02 - 10/28/03
Commercial General Liability	Scottsdale Insurance Co.	BCS0002136	09/26/01 - 03/26/03

* 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.

56