EX-99 4 acc083103mor.htm ADELPHIA 08/31/2003 MOR Adelphia 08/31/2003 MOR

UNITED STATES BANKRUPTCY COURT
SOUTHERN DISTRICT OF NEW YORK

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

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

Monthly Operating Report for
the period ended August 31, 2003 **

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

Willkie Farr & Gallagher LLP
(Debtors’ Attorneys)

Monthly Operating Loss: $ (5,926)
($ 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: September 25, 2003

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

Indicate if this is an amended statement by checking here

AMENDED STATEMENT_____

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

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


ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
UNAUDITED CONSOLIDATED BALANCE SHEET
(Dollars in thousands, except per share amounts)
August 31,
2003

ASSETS:        
Cash and cash equivalents   $ 348,677  
Restricted cash    83,077  
Subscriber receivables - net    204,476  
Prepaid expenses and other assets - net    484,060  
Investments    28,147  
Intercompany receivables    27,483,167  
Related party receivables    1,873,106  
Property, plant and equipment - net    7,044,529  
Intangible assets - net    15,442,628  

     Total assets   $ 52,991,867  

LIABILITIES AND STOCKHOLDERS' EQUITY:  
Accounts payable   $ 214,246  
Subscriber advance payments and deposits    89,296  
Accrued interest and other liabilities    378,328  
Intercompany payables    439,229  
Related party payables    149,447  
Parent and subsidiary debt    267,952  
Deferred income taxes    2,004,578  

     3,543,076  

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

     16,267,756  
   Accounts payable    1,129,067  
   Accrued interest and other liabilities    385,508  
   Intercompany payables    27,012,249  
   Related party payables    1,358,965  

       Total liabilities subject to compromise    46,153,545  

         Total liabilities    49,696,621  

Minority interests    551,171  

Cumulative redeemable exchangeable preferred stock    148,794  

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    (7,062 )
   Accumulated deficit    (3,865,391 )
   Treasury stock, at cost    (149,401 )

     5,441,437  
Amounts due from Rigas family entities under co-borrowing credit facilities    (2,846,156 )

      Total stockholders' equity    2,595,281  

          Total liabilities and stockholders' equity   $ 52,991,867  

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




2


ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
UNAUDITED CONSOLIDATED STATEMENTS OF OPERATIONS
(Dollars in thousands, except per share amounts)
Month Ended
August 31, 2003

Fourteen
Months Ended
August 31, 2003

Revenue     $ 302,836   $ 4,017,662  
Cost and expenses:  
   Direct operating and programming    141,933    1,863,794  
   Selling, general and administrative    63,292    888,513  
   Depreciation and amortization    77,812    1,023,903  
   Impairment of long-lived and other assets    --    72,134  
   Non-recurring professional fees    4,642    61,354  
   Estimated provision for accounting changes    --    51,000  


        Operating income before reorganization expenses  
           due to bankruptcy    15,157    56,964  
Reorganization expenses due to bankruptcy    21,083    105,496  


Operating loss    (5,926 )  (48,532 )


Other income (expense):  
   Interest expense    (34,037 )  (492,108 )
   Minority interest in (earnings) losses of subsidiaries - net    (429 )  9,289  
   Other-than-temporary impairment of investments and other assets    --    (182,253 )
   Other    72    5,286  


     (34,394 )  (659,786 )


Net loss applicable to common stockholders   $ (40,320 )  (708,318 )


Net loss per weighted average share outstanding - basic and diluted   $ (0.16 ) $ (2.79 )


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


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




3


ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
UNAUDITED CONSOLIDATED STATEMENTS OF CASH FLOWS
(Dollars in thousands)
Month Ended
August 31, 2003

Fourteen
Months Ended
August 31, 2003

Cash flows from operating activities:            
  Net loss   $ (40,320 ) $ (708,318 )
     Adjustments to reconcile net loss to net cash  
      provided by operating activities:  
     Depreciation and amortization    77,812    1,023,903  
    Amortization of bank financing costs    2,048    27,871  
    Impairment of long-lived and other assets    --    72,134  
    Other-than-temporary impairment of investments  
       and other assets    --    182,253  
     Minority interest in earnings (losses) of subsidiaries - net    429    (9,289 )
     Gain on sale of assets - net    --    (1,969 )
     Reorganization expenses due to bankruptcy    21,083    105,496  
    Non-recurring professional fees, net of amounts paid    2,518    18,758  
     Change in assets and liabilities:  
         Subscriber receivables - net    5,512    5,861  
         Prepaid expenses and other assets - net    (5,007 )  (39,440 )
         Accounts payable    (2,531 )  244,651  
         Subscriber advance payments and deposits    (21,424 )  11,464  
         Accrued interest and other liabilities    25,652    64,227  
      Intercompany receivables and payables - net    (1,922 )  (18,537 )


Net cash provided by operating activities before  
   payment of reorganization expenses    63,850    979,065  
Reorganization expenses paid during the period    (22,395 )  (78,397 )


Net cash provided by operating activities    41,455    900,668  


Cash flows from investing activities:  
   Expenditures for property, plant and equipment    (71,873 )  (758,289 )
   Cash paid for acquisitions    (2,697 )  (2,882 )
   Investment distributions and contributions - net    54    (1,054 )
   Related party receivables and payables - net    (666 )  28,078  


Net cash used in investing activities    (75,182 )  (734,147 )


Cash flows from financing activities:  
   Proceeds from debt    --    200,000  
   Payments of debt    (1,627 )  (29,737 )
   Payment of debtor in possession bank financing costs    --    (48,797 )


Net cash provided by (used in) financing activities    (1,627 )  121,466  


Change in cash, cash equivalents and restricted cash    (35,354 )  287,987  
Cash, cash equivalents and restricted cash, beginning of period    467,108    143,767  


Cash, cash equivalents and restricted cash, end of period   $ 431,754    431,754  


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 and high-speed internet services, which are distributed to subscribers for a monthly fee through a network of fiber optic and coaxial cables. These services are offered in the respective franchise areas under the name Adelphia. Cable systems owned by Adelphia are located in 29 states and Puerto Rico, with strategic clusters in Los Angeles, Western Pennsylvania, Ohio, Western New York, New England, Florida, Virginia and Colorado Springs.

        Solely for the purposes of the accompanying unaudited consolidated financial statements, the accounts of Adelphia, including its majority-owned subsidiaries and subsidiaries that are at least 50% owned and controlled by Adelphia, are included with the exception of those subsidiaries/entities who did not file voluntary petitions under Chapter 11 (“Chapter 11”) of the U.S. Bankruptcy Code (the “Non-Filing Entities”) and Century-ML Cable Venture (“CMLCV”), a joint venture of which Adelphia is the Managing partner and whose bankruptcy filing is administered separately. The accompanying unaudited consolidated financial statements do not include any entities owned and/or controlled by the John J. Rigas family (the “Rigas Family” or “Rigas Entities”). The Non-Filing Entities as of August 31, 2003 include Palm Beach Group Cable, Inc., Palm Beach Group Cable Joint Venture, Century-ML Cable Corporation, Praxis Capital Ventures, L.P., St. Mary’s Television, Inc., STV Communications and Main Security Surveillance, Inc. As of and for the month ended August 31, 2003, the Non-Filing Entities were not significant to the consolidated results of operations, financial position, or cash flows of the filing entities.

        TelCove, Inc. and subsidiaries (formerly known as Adelphia Business Solutions, Inc. (“TelCove”)) was a consolidated subsidiary of Adelphia as of December 31, 2001. TelCove owns, operates and manages entities which provide competitive local exchange carrier (“CLEC”) telecommunications services. On January 11, 2002, the Company distributed in the form of a dividend, all of the shares of common stock of TelCove owned by Adelphia to holders of Adelphia’s Class A and Class B common stock (the “Spin-off”). As a result of the Spin-off, the Rigas Family holds a majority of the total voting power of TelCove common stock. The distribution of TelCove common stock was recorded on the date of the Spin-off. Accordingly, the accompanying unaudited consolidated financial statements do not include the accounts of TelCove.

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. By order dated October 25, 2002, the Bankruptcy Court granted the Company’s request for an extension of the exclusive period within which to file a plan or plans of reorganization and solicit acceptances thereof, through February 21, 2003 and April 21, 2003, respectively. By order dated March 20, 2003, the Bankruptcy Court granted the Company’s second request for an extension of the exclusive period within which to file a plan or plans of reorganization and solicit acceptances thereof through June 20, 2003 and August 21, 2003, respectively. By order dated June 26, 2003, the Bankruptcy Court granted the Company’s third request for an extension of the exclusive period within which to file a plan or plans of reorganization and solicit acceptances thereof through October 20, 2003 and December 22, 2003, respectively.




5


Bankruptcy Costs and Fees

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

Basis of Presentation

        Until a plan or plans of reorganization is confirmed by the Bankruptcy Court, the unaudited consolidated financial statements of the Company have been prepared using guidance prescribed by the American Institute of Certified Public Accountants’ (“AICPA”) Statement of Position 90-7 “Financial Reporting by Entities in Reorganization Under the Bankruptcy Code” (“SOP 90-7”) and generally accepted accounting principles in the United States of America (“GAAP”). These unaudited consolidated financial statements are not intended to present fairly the financial position of the Company as of August 31, 2003, or the results of its operations or its cash flows for the one and fourteen month periods ended August 31, 2003 in conformity with GAAP because the accompanying unaudited consolidated financial statements exclude the financial position, results of operations and cash flows of the Non-Filing entities and CMLCV. Furthermore, the accompanying unaudited consolidated financial statements do not include all of the information and footnote disclosures required by GAAP for complete financial statements.

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

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

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




6


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

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

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

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




7


Reclassification

        Certain amounts for the fourteen months ended August 31, 2003 have been reclassified to conform with the August 31, 2003 monthly presentation.

Dismissal of Former Independent Public Accountants/New Management

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

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

        On November 6, 2002, the Company filed a lawsuit against Deloitte charging them with, among other charges, professional negligence, breach of contract, fraud and wrongful conduct. The Company is seeking compensation for all injury from Deloitte’s conduct, as well as punitive damages. Deloitte filed preliminary objections to the complaint. On June 11, 2003, the Bankruptcy Court denied Deloitte’s preliminary objections in their entirety.

        Effective March 18, 2003, the Company appointed William Schleyer to serve as its new Chief Executive Officer and Ronald Cooper to serve as its new President and Chief Operating Officer. The new Chief Executive Officer replaced the Interim Chief Executive Officer, who, along with other members of the Company, took control of the Company in May 2002. The Company’s employment of William Schleyer and Ronald Cooper was approved by the Bankruptcy Court by Orders dated March 4, 2003 and March 7, 2003, respectively.

2. Debt and Other Obligations

        Due to the commencement of the Chapter 11 filings and the Company’s failure to comply with certain financial covenants, the Company is in default on substantially all of its pre-petition debt obligations. Except as otherwise may be determined by the Bankruptcy Court, the stay protection afforded by the Chapter 11 filings prevents any action from being taken with regard to any of the defaults under the pre-petition debt obligations. All of the pre-petition obligations are classified as liabilities subject to compromise in the accompanying consolidated balance sheet as of August 31, 2003. See Note 4 to these unaudited consolidated financial statements for further information.

DIP Facility

        In connection with the Chapter 11 filings, the Company entered into a $1,500,000 DIP Facility. The DIP Facility was approved by the Bankruptcy Court on August 23, 2002.  The DIP Facility expires on the earlier of June 25, 2004 or upon the occurrence of certain other events, including the effective date of a reorganization plan of any loan party that is confirmed pursuant to an order of the Bankruptcy Court (the “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 of Adelphia’s unencumbered assets, a priming first priority lien on all its assets securing its pre-petition bank debt, and a junior lien on all other assets subject to valid pre-existing liens.  The DIP Facility consists of a $1,300,000 revolving credit facility (the “Tranche A Loans”) and a $200,000 loan (the “Tranche B Loan”). Loans under the DIP Facility bear interest at the Alternate Base Rate (greatest of the Prime Rate, the Base CD Rate plus 1% or the Federal Funds Effective Rate plus .5%) plus 2.5% or LIBOR plus 3.5%.  On September 3, 2002, the Company closed on the DIP Facility and, as part of the closing, the proceeds from the Tranche B Loan in the amount of $200,000 were funded by the DIP Lenders and transferred into credit-linked investment accounts maintained at JPMorgan Chase Bank. Based on the DIP Facility’s terms and conditions, the proceeds from the Tranche B Loan have been recorded as cash and cash equivalents, restricted cash and parent and subsidiary debt in the accompanying consolidated balance sheet. The Company pays interest on the Tranche B Loan proceeds, net of interest income, as defined. Furthermore, as of August 31, 2003, the Company has issued letters of credit totaling $46,695 against the Tranche B Loan proceeds. The portion of the proceeds from the Tranche B Loan associated with issued letters of credit has been reflected in restricted cash in the accompanying consolidated balance sheet.




8


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

        On July 10, 2003, the Company made a mandatory prepayment of principal on the DIP Facility in connection with an asset sale. As a result, the total commitment for the entire DIP Facility was reduced to $1,499,032 and the total commitment of the Tranche B Loan was reduced to $199,032. As of August 31, 2003, the borrowers are entitled to access the remaining commitment of $1,499,032 of which $199,032 is fully drawn, leaving availability of $1,300,000 under the Tranche A Loans.

Co-Borrowing Credit Facilities

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

        As discussed in Note 1, at this time, PwC has not completed its audits of the Company’s financial statements as of and for the years ended December 31, 2002 and 2001 and the Company expects to restate its financial statements as of and for the years ended December 31, 2000 and 1999 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 receivable from such Rigas Entities reflected as a reduction in stockholders’ equity. Since consultations are continuing with the SEC and PwC, and PwC has not yet completed its audit of the Company’s financial statements, the accounting treatment for the increase in parent and subsidiary debt and the reduction in stockholders’ equity for the corresponding receivable reflected in the accompanying unaudited financial statements has yet to be finalized. The final accounting treatment may result in materially different treatment from that presented herein.




9


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

Parent and Subsidiary Debt

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




10


Parent Debt: August 31,
2003

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

  Total parent debt   $ 6,917,044  


Subsidiary Debt:


Notes to banks     $ 3,970,531  
DIP Facility    199,032  
10 5/8% Senior Notes of Olympus due 2006    202,243  
11% Senior Subordinated Notes of FrontierVision Due 2006    207,953  
11 7/8% Senior Discount Notes Series A of FrontierVision due 2007    244,639  
11 7/8% Senior Discount Notes Series B of FrontierVision due 2007    89,953  
Zero Coupon Senior Discount Notes of Arahova due 2003    412,601  
9 1/2% Senior Notes of Arahova due 2005    250,590  
8 7/8% Senior Notes of Arahova due 2007    245,371  
8 3/4% Senior Notes of Arahova due 2007    219,168  
8 3/8% Senior Notes of Arahova due 2007    96,046  
8 3/8% Senior Notes of Arahova due 2017    94,924  
Senior Discount Notes of Arahova due 2008    348,086  
Other subsidiary debt and capital leases    191,371  

   Total subsidiary debt   $ 6,772,508  

   Total parent and subsidiary debt, exclusive of co-borrowing credit facilities    13,689,552  
   Debt under co-borrowing credit facilities attributable to Rigas Entities    2,846,156  

    $ 16,535,708  




11


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

        Total parent and subsidiary debt, exclusive of debt under co-borrowing credit facilities attributable to Rigas Entities, of $13,689,552 consists of liabilities subject to compromise of $13,421,600, bank financing under the DIP Facility of $199,032 and capital leases of $68,920.

Weighted average interest rate payable by subsidiaries        
   under credit agreements with banks    4 .81%

Interest Expense

        Interest expense totaled $34,037 and $492,108 for the one and fourteen month periods ended August 31, 2003, respectively, of which $12,746 and $188,611 is attributable to the Rigas Entities under co-borrowing credit facilities. In accordance with SOP 90-7, interest expense is reported only to the extent that it will be paid during Chapter 11 proceedings or will be allowed on a secured or unsecured claim. Had the Company not filed voluntary petitions under Chapter 11, the amount of interest expense that would have been reported in the unaudited consolidated statement of operations, for the one and fourteen month periods ended August 31, 2003 is $95,659 and $1,347,418, respectively.

Other

        By order dated August 7, 2003, the Bankruptcy Court ordered that the Rigas family could cause the Rigas Entities to pay on their behalf certain defense costs, not to exceed $15 million in the aggregate. The order does not require any Debtor to advance funds of any Debtor’s estate for such defense costs. Adelphia and the Creditors’ Committee both appealed the order. The United States District Court for the Southern District of New York temporarily stayed the order. On September 2, 2003, the Bankruptcy Court approved a stipulation and order between the Debtors, the Rigas Family and certain other parties that allowed the Rigas Entities to advance defense costs to the Rigas Family, acknowleged that certain Rigas Entities were in default under certain co-borrowing facilities and delegated certain management rights to the Company with respect to the Rigas Entities. On September 4, 2003, the Rigas Entities advanced $2.6 million to the Rigas Family for defense costs in accordance with the stipulation.

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

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

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




12


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

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

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

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

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

4. Liabilities Subject to Compromise

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

        As a result of the Chapter 11 filing, all actions to collect the payment of pre-petition indebtedness are subject to compromise or other treatment under a plan or plans of reorganization. Generally, actions to enforce or otherwise effect payment of pre-Chapter 11 liabilities are stayed. Although pre-petition claims are generally stayed, as part of the first day orders and subsequent motions granted by the Bankruptcy Court, the Bankruptcy Court approved Adelphia’s motions to pay certain pre-petition obligations including, but not limited to, employee wages, salaries, commissions, incentive compensation and other related benefits. The Company has been paying and intends to continue to pay undisputed post-petition claims in the ordinary course of business. In addition, the Company may reject pre-petition executory contracts and unexpired leases with the approval of the Bankruptcy Court. Any damage 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 of the bar date and their need to file a proof of claim with the Bankruptcy Court. A bar date is the date by which claims against the Company must be filed if a claimant disagrees with how such claimant’s claim appears on the Debtor’s Schedules. 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 or plans of reorganization as discussed in Note 1. Accordingly, the ultimate amount of such liabilities is presently not determinable. On July 31, 2003, each Debtor filed with the Bankruptcy Court its Schedules of Liabilities and Statements of Financial Affairs. By order dated July 22, 2003, the Bankruptcy Court granted the Company an extension through October 20, 2003 to file its Schedules of Assets.




13


        As of August 31, 2003, the Company had liabilities subject to compromise of $46,153,545. Liabilities subject to compromise have been reported in accordance with SOP 90-7. Such amounts may be subject to future adjustments depending on Bankruptcy Court actions, further developments with respect to disputed claims, determinations of the secured status of certain claims, the values of any collateral securing such claims, or other events. Such adjustments may be material to the amounts reported as liabilities subject to compromise.

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

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

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

6. Accounts Payable, Accrued Expenses and Other Liabilities

        To the 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 August 31, 2003.

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

7. Preferred Stock

        In accordance with the accounting direction provided in SOP 90-7, the Company has discontinued accruing for its preferred stock dividends as of June 25, 2002, the filing date of the Chapter 11 cases. Had the Company not filed voluntary petitions under Chapter 11, preferred stock dividends would have been $5,750 and $80,500 for the respective one and fourteen month periods ended August 31, 2003.

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




14


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 accompanying unaudited consolidated balance sheet. Intercompany payables have been segregated between pre and post bankruptcy petition and none of the intercompany balances have been collateralized. The intercompany balances do not net to zero as the Non-Filing Entities and CMLCV have not been included in the accompanying consolidated 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 TelCove and entities owned and/or controlled by the Rigas Family. Related party receivables and payables are presented at the gross amount with the total receivable balance included in assets and the payables included in the liabilities in the accompanying unaudited consolidated balance sheet. Related party payables have been segregated between pre- and post-bankruptcy petition, and none of the related party balances have been collateralized. Management is continuing to evaluate the recoverability of related party receivables and may record reserves against such receivables in the future.

10. Cash and Cash Equivalents and Restricted Cash

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

        As of August 31, 2003, the Company has restricted cash of $46,695 relating to proceeds from the Tranche B Loan which are subject to issued letters of credit. In addition, as required by an agreement with the Company’s insurance provider, the Company has restricted cash for the payment of franchise obligations in the amount of $21,137. Also included in restricted cash is $13,930 related to revenue received from customers which was placed in trust as a result of a dispute arising from the acquisition of certain cable systems from Verizon Media Ventures, Inc. (“Verizon”), as discussed in Note 14. The remainder of the restricted cash balance consists of cash collateral supporting obligations under certain of the Company’s franchise agreements and surety bonding obligations.

11. Subscriber Receivables

        Subscriber receivables consist of monthly amounts due from the Company’s customers and are reported net of allowance for doubtful accounts of $14,364.

12. Prepaid Expenses and Other Assets — Net

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




15


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

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

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

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

      Impairment of Long-Lived and Other Assets:

Fourteen Months
Ended
August 31,
2003

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

    $ 72,134  

      Other-than-Temporary Impairment of Investments and Other Assets:

Fourteen Months
Ended
August 31,
2003

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

    $ 182,253  




16


Internal Operations, Call Center and Billing System

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

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

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

Devon Mobile Communications, L.P.

        The Company is a 49.9% Limited Partner in Devon Mobile Communications, L.P., (“Devon Mobile”), a Delaware limited partnership which, through its subsidiaries, holds licenses to operate regional wireless telephone businesses in several states. Devon Mobile had certain business and contractual relationships with the Company and with former subsidiaries or divisions of the Company which were spun-off as TelCove in January 2002. In late May 2002, the Company notified Devon L.P., Inc., the General Partner of Devon Mobile, that it would likely terminate certain discretionary operational funding to Devon Mobile. In July 2002, the Company understood that its former subsidiary, TelCove, elected to terminate certain services significant to Devon Mobile’s operations. Devon Mobile filed voluntary petitions to reorganize under Chapter 11 with the U.S. Bankruptcy Court (the “Devon Bankruptcy Court”) on August 19, 2002. In July 2002, the Company recorded an asset impairment reserve against the investment in and receivables from Devon Mobile of $1,221 and $53,646, respectively. In November 2002, the Company refined its evaluation of exposure to Devon Mobile and recorded additional impairments of $51,087, which related primarily to the Company’s guarantee of certain obligations of Devon Mobile, other receivables from Devon Mobile, and an incremental investment in Devon Mobile that is expected to result from the Company’s restatement of prior year financial information. As of November 2002, the Company has fully reserved for its investment and receivables in Devon Mobile. On January 17, 2003, the Company filed proofs of claim against Devon Mobile and its subsidiaries for approximately $130,100 in debt and equity claims, as well as an additional claim of approximately $34,000 relating to its guarantee of certain Devon Mobile obligations. On June 23, 2003, Devon filed a disclosure statement for the joint plan of liquidation (the “Disclosure Statement”). On or about July 25, 2003, the Devon Bankruptcy Court approved the Disclosure Statement. The Devon Bankruptcy Court approved Devon’s joint plan of liquidiation at a confirmation hearing on September 17, 2003.

Buffalo Sabres

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




17


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

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, reduce the Company’s investment in such ventures to approximately $200.

Praxis Capital Ventures, L.P.

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

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

        By a motion dated September 3, 2003, the Debtors have sought to reject the partnership agreement with Praxis Capital. A hearing on the motion is scheduled for September 30, 2003.

Property, Plant and Equipment, and Intangible Assets

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




18


        As more fully discussed in Note 3, the Company has corrected many of its erroneous accounting policies and practices for PP&E with respect to the accounting for Capitalized Costs and Capitalized Installation and Construction Activities for the eight months ended August 31, 2003. The Company is continuing its review of the historical books and records and other information; accordingly, these issues should not be considered the only issues related to these assets that are under evaluation by the Company, and the Company reserves the right to amend, update or supplement this information.

14. Verizon Acquisition

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

15. Net Loss Per Weighted Average Share of Common Stock

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

16. Supplemental Cash Flow Information

        Cash payments for interest were $29,995 and $464,259 for the one and fourteen month periods ended August 31, 2003, respectively. Included in these amounts are cash payments made by the Company of $12,741 and $198,970 for the one and fourteen month periods ended August 31, 2003, respectively, for interest on the co-borrowing credit facilities. Such payments are included in the related party receivables and payables, net in the accompanying unaudited consolidated statements of cash flows.

17. EBITDA

        The following is a summary of Earnings Before Interest, Taxes, Depreciation and Amortization (“EBITDA”) from the accompanying unaudited consolidated statements of operations for the one and fourteen month periods ended August 31, 2003. EBITDA is an alternative performance measure that is customarily used by companies that own, operate and manage cable television systems and other related telecommunications businesses. Management believes that EBITDA provides an alternative measure that is useful in evaluating the Company’s liquidity. EBITDA is not a performance measure in accordance with GAAP and the use of EBITDA is not meant to replace or supercede any information presented in accordance with GAAP.

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




19


     Reconciliation of EBITDA to Net Loss Applicable to Common Stockholders

Month Ended
August 31, 2003

Fourteen
Months Ended
August 31, 2003

EBITDA     $ 71,529   $ 807,693  

Adjustments to reconcile EBITDA to net loss
  
  applicable to common stockholders:  
 Depreciation and amortization    (77,812 )  (1,023,903 )
 Interest expense    (34,037 )  (492,108 )


Net loss applicable to common stockholders   $ (40,320 ) $ (708,318 )


     Reconciliation of EBITDA to Net Cash Provided by Operating Activities

Month Ended
August 31,
2003

Fourteen
Months Ended
August 31,
2003

EBITDA     $ 71,529   $ 807,693  
Adjustments to reconcile EBITDA to net cash    
     provided by operating activities:    
Amortization of bank financing costs       2,048     27,871  
Impairment of long-lived and other assets       --     72,134  
Other-than-temporary impairment of investments    
    and other assets       --     182,253  
Minority interest in earnings (losses) of subsidiaries - net       429     (9,289 )
Gain on sale of assets - net    --    (1,969 )
Reorganization expenses due to bankruptcy    21,083    105,496  
Non-recurring professional fees, net of amounts paid    2,518    18,758  
Change in Assets and Liabilities:  
    Subscriber receivables - net    5,512    5,861  
    Prepaid expenses and other assets - net    (5,007 )  (39,440 )
    Accounts payable    (2,531 )  244,651  
    Subscriber advance payments and deposits    (21,424 )  11,464  
    Accrued interest and other liabilities    25,652    64,227  
    Intercompany receivables and payables - net       (1,922 )   (18,537 )
Reorganization expenses paid during the period    (22,395 )  (78,397 )
Interest expense    (34,037 )  (492,108 )


Net cash provided by operating activities   $ 41,455   $ 900,668  





20


18. Century-ML Cable Venture Bankruptcy Filing

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

        As of August 31, 2003, CMLCV’s total assets, total liabilities and equity were $131,959, $14,354 and $117,605, respectively. For the month ended August 31, 2003, CMLCV’s revenue and operating income were $929 and $299, respectively.

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

        In a decision and order dated March 31, 2003, the Bankruptcy Court denied ML Media’s request to become manager of the Venture’s cable systems. In a decision and order dated April 21, 2003, the Bankruptcy Court denied ML Media’s motion to dismiss the CMLCV bankruptcy petition, rejecting ML Media’s claim that Century improperly filed the petition without ML Media’s consent. On September 17, 2003, the Bankruptcy Court entered an order authorizing Adelphia’s and Century’s rejection of the Leveraged Recap Agreement.

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




21


19. Customers

        The table below provides information on the number of basic customers, digital customers and high speed data customers for the Debtors. This information excludes Non-Filing Entities and Rigas Entities. As further described in its Current Report on Form 8-K filed May 25, 2003, the Company corrected the methodology for calculating customers previously used; therefore, the customer data set forth below may not be comparable to customer data reported prior to this correction. During August 2003, certain consolidated subsidiaries, which are managed by the minority shareholder, corrected their methodology for calculating basic subscribers. This correction resulted in a reduction of basic subscribers of approximately 24,000 for the month of August 2003 as compared to basic subscribers reported in July 2003. Subscriber data prior to August 2003 has not been restated for this change.

August 31,
2003

July 31,
2003

Basic customers       5,063,577     5,099,106  
Digital customers    1,806,830    1,790,370  
High speed data customers    839,622    806,866  


Total revenue generating units    7,710,029    7,696,342  


20. Bankruptcy Court Reporting Schedules

        The Bankruptcy Court reporting schedules included in this report beginning on page 23 are for the period from August 1 through August 31, 2003 and have been prepared for the purpose of filing with the Bankruptcy Court and are not required by GAAP. The accompanying Bankruptcy Court reporting schedules, as with all other information contained herein, have been obtained from the books and records of the Company and are unaudited.




22


ADELPHIA COMMUNICATIONS CORPORATION, et al.
(DEBTORS-IN-POSSESSION)
BANKRUPTCY COURT REPORTING SCHEDULES
Summary
For the
Month Ended
July 31, 2003

Reference
Gross wages paid     $ 45,421,970   Schedule I    
Employee payroll taxes withheld    10,188,002   Schedule I  
Employer payroll taxes due    3,405,965   Schedule I  
Payroll taxes paid*    13,568,095   Schedule II*  
Sales and other taxes due    6,448,546   Schedule III  
Gross taxable sales    83,372,688   Schedule III  
Real estate and personal property taxes paid    7,915,955   Schedule IV  
Sales and other taxes paid    5,897,442   Schedule V  
Cash disbursements    291,397,867   Schedule VI  
Insurance coverage    N/A   Schedule VII  

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




23


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 August 31, 2003

Week Ending Date
Gross
Wages Paid

Employee Payroll
Taxes Withheld

Employer Payroll
Taxes Due

August 8, 2003 $22,001,116 $ 4,877,446 $ 1,648,907
August 22, 2003 $23,420,854 $ 5,310,556 $ 1,757,058

Total $45,421,970 $10,188,002 $ 3,405,965




24


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

Schedule II
Page 1 of 3

Court Reporting schedules for Payroll Taxes Paid
for the Month Ended August 31, 2003

Payee
Payroll Taxes
Paid

Payment Date
CITY OF BEATTYVILLE     $ 270     8/1/2003  
MASSACHUSETTS DIVISION OF    1,957    8/1/2003  
VIRGINA EMPLOYMENT COMMISSION    1,014    8/5/2003  
CITY OF LEBANON    118    8/7/2003  
GEORGIA DEPARTMENT OF REVENUE    9    8/7/2003  
MARION COUNTY TREASURER    182    8/7/2003  
SPRINGFIELD CITY (A)    524    8/7/2003  
STATE OF CONNECTICUT    16,722    8/7/2003  
STATE OF MARYLAND    869    8/7/2003  
STATE OF PENNSYLVANIA    89    8/7/2003  
STATE OF VIRGINIA    3,605    8/7/2003  
STATE OF WEST VIRGINIA    870    8/7/2003  
WASHINGTON COUNT(A)    393    8/7/2003  
INTERNAL REVENUE SERVICE    93,030    8/8/2003  
NORTH CAROLINA DEPT OF REVENUE    12,491    8/8/2003  
OHARA TOWNSHIP    136    8/8/2003  
OREGON DEPARTMENT OF REVENUE    70    8/8/2003  
UNITY TOWNSHIP    416    8/8/2003  
INTERNAL REVENUE SERVICE    5,698,111    8/11/2003  
STATE OF ARIZONA    1,868    8/11/2003  
STATE OF CALIFORNIA    165,667    8/11/2003  
STATE OF COLORADO    54,122    8/11/2003  
STATE OF CONNECTICUT    2,198    8/11/2003  
STATE OF IDAHO    4,634    8/11/2003  
STATE OF INDIANA    1,127    8/11/2003  
STATE OF KANSAS    557    8/11/2003  
STATE OF KENTUCKY    23,553    8/11/2003  
STATE OF MAINE    25,086    8/11/2003  
STATE OF MASSACHUSETTS    22,150    8/11/2003  
STATE OF NEW YORK    109,868    8/11/2003  
STATE OF OHIO    70,048    8/11/2003  
STATE OF OKLAHOMA    413    8/11/2003  
STATE OF PENNSYLVANIA    102,847    8/11/2003  
STATE OF SOUTH CAROLINA    5,910    8/11/2003  
STATE OF VERMONT    15,722    8/11/2003  
STATE OF VIRGINIA    53,158    8/11/2003  
WEST MIFFLIN BOROUGH    991    8/13/2003  
ASHTABULA INCOME TAX    555    8/22/2003  
BOURBON COUNTY OCCUP    40    8/22/2003  
CELINA CITY    294    8/22/2003  
CENTRAL COLLECTION AGENCY    30,182    8/22/2003  




25


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

Schedule II
Page 2 of 3

Court Reporting schedules for Payroll Taxes Paid
for the Month Ended August 31, 2003

Payee
Payroll Taxes
Paid

Payment Date
CITY OF CAMBRIDGE    371    8/22/2003  
CITY OF CHILLICOTHE    7,692    8/22/2003  
CITY OF CINCINNATI    270    8/22/2003  
CITY OF CLEVELAND HEIGHTS    4,195    8/22/2003  
CITY OF CONNEAUT    233    8/22/2003  
CITY OF DANVILLE    386    8/22/2003  
CITY OF HUNTINGTON    366    8/22/2003  
CITY OF MACEDONIA    2,760    8/22/2003  
CITY OF MARION    847    8/22/2003  
CITY OF NEWARK    4,493    8/22/2003  
CITY OF PITTSBURGH    828    8/22/2003  
CITY OF VAN WERT    57    8/22/2003  
DIRECTOR OF FINANCE    252    8/22/2003  
GREENWOOD VILLAGE (A)    198    8/22/2003  
INTERNAL REVENUE SERVICE    96,152    8/22/2003  
LORAIN CITY TAX    2,824    8/22/2003  
MADISON COUNTY    28    8/22/2003  
MICHIGAN DEPARTMENT OF REVENUE    200    8/22/2003  
MINNESOTA DEPARTMENT OF REVENUE    1,463    8/22/2003  
MISSISSIPPI STATE TAX COMMISSN    2,432    8/22/2003  
MONTANA DEPARTMENT OF REVENUE    790    8/22/2003  
NEBRASKA DEPARTMENT OF REVENUE    229    8/22/2003  
NORTH CAROLINA DEPT OF REVENUE    13,051    8/22/2003  
OREGON DEPARTMENT OF REVENUE    90    8/22/2003  
PLYMOUTH TWP/MONTGOME    12,481    8/22/2003  
RITA    9,854    8/22/2003  
SCHOOL DISTRICT INCOME TAX    2,850    8/22/2003  
TREASURER CITY OF OWENSBORO    866    8/22/2003  
UTAH STATE TAX COMMISSION    528    8/22/2003  
VILLAGE OF MINSTER    165    8/22/2003  
VILLAGE OF NORTH KINGSVILLE    74    8/22/2003  
WEST VIRGINIA DEPT OF TAX & REV    16,265    8/22/2003  
INTERNAL REVENUE SERVICE    6,086,910    8/25/2003  
STATE OF ALABAMA    4,487    8/25/2003  
STATE OF ARIZONA    1,789    8/25/2003  
STATE OF CALIFORNIA    194,395    8/25/2003  
STATE OF COLORADO    53,769    8/25/2003  
STATE OF CONNECTICUT    2,511    8/25/2003  
STATE OF GEORGIA    27,428    8/25/2003  
STATE OF IDAHO    5,105    8/25/2003  




26


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

Schedule II
Page 3 of 3

Court Reporting schedules for Payroll Taxes Paid
for the Month Ended August 31, 2003

Payee
Payroll Taxes
Paid

Payment Date
STATE OF INDIANA    1,184    8/25/2003  
STATE OF KANSAS    556    8/25/2003  
STATE OF KENTUCKY    24,245    8/25/2003  
STATE OF MAINE    28,024    8/25/2003  
STATE OF MARYLAND    23,650    8/25/2003  
STATE OF MASSACHUSETTS    23,547    8/25/2003  
STATE OF NEW YORK    124,772    8/25/2003  
STATE OF OHIO    79,244    8/25/2003  
STATE OF OKLAHOMA    394    8/25/2003  
STATE OF PENNSYLVANIA    95,239    8/25/2003  
STATE OF SOUTH CAROLINA    5,998    8/25/2003  
STATE OF VERMONT    17,335    8/25/2003  
STATE OF VIRGINIA    58,486    8/25/2003  
STATE OF WISCONSIN    680    8/25/2003  
INTERNAL REVENUE SERVICE    3,074    8/29/2003  
RITA    14    8/29/2003  
SCHOOL DISTRICT INCOME TAX    103    8/29/2003  

                 TOTAL   $ 13,568,095  




27


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

Schedule III
Page 1 of 9

Court Reporting schedules for Sales and Other Taxes Due and Gross Taxable Sales
for the Month Ended August 31, 2003

Taxing Jurisdiction
Sales and
Other
Taxes Due

Gross
Taxable Sales

ADMINISTRATOR ID TRS FUND     $ --   $ --  
ALABAMA DEPT. OF REVENUE    346    5,773  
ALAMEDA COUNTY    1    13  
ALBANY COUNTY    --    A  
ALBEMARLE COUNTY    4,482    A  
AMHERST COUNTY TREASURER    8    A  
ARUSF ADMINISTRATION, NECA SERVICES    --    --  
AUGUSTA COUNTY    10    A  
BALDWIN PARK UTILITY TAX    4,048    134,929  
BANK OF AMERICA    --    --  
BEAUMONT UTILITY TAX    1,975    65,821  
BEDFORD CITY    16    A  
BEDFORD COUNTY    82    3,185  
BLACKSBURG    --    A  
BLACKSBURG UTILITY TAX RETURN    12,673    126,727  
BOARD OF EQUALIZATION    282    A  
BOTETOURT COUNTY TREASURER    --    A  
BRAWLEY UTILITY TAX    7,068    176,707  
BUCHANAN COUNTY TREASURER    --    A  
CA TELECONNECT FUND    18    37,960  
CAMPBELL COUNTY TREASURER    141    A  
CATTARAUGUS COUNTY    26    A  
CCHCF-A    80    37,960  
CHARLOTTESVILLE CITY TREASURER    2,309    A  
CHARLOTTESVILLE CONSUMER UTILITY TAX RETURN    48,946    489,456  
CHAUTAUQUA COUNTY DIRECTOR OF FINANCE    15    A  
CHCF-B    1,025    37,960  
CHESTERFIELD COUNTY    214    A  
CHESTERFIELD COUNTY    121    2,512  
CHIEF FISCAL OFFICER    --    A  
CHRISTIANSBURG CITY    --    --  
CHRISTIANSBURG, TOWN OF    --    A  
CITY O F MONTEREY    --    5  
CITY OF ABERDEEN    2    27  
CITY OF ALAHAMBRA    2    43  
CITY OF ALAMEDA    --    1  
CITY OF ALBION    2    34  
CITY OF ARCADIA    17    341  
CITY OF ARCATA    --    --  




28


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

Schedule III
Page 2 of 9

Court Reporting schedules for Sales and Other Taxes Due and Gross Taxable Sales
for the Month Ended August 31, 2003

Taxing Jurisdiction
Sales and
Other
Taxes Due

Gross
Taxable Sales

CITY OF ARLINGTON    --    --  
CITY OF ASOTIN    --    1  
CITY OF AUBURN    --    --  
CITY OF BALDWIN PARK    4    117  
CITY OF BEAUMONT    8    276  
CITY OF BELLEVUE    --    --  
CITY OF BELLFLOWER    2    34  
CITY OF BERKELEY    --    3  
CITY OF BOTHELL    1    12  
CITY OF BRAWLEY    8    205  
CITY OF BREMERTON    --    --  
CITY OF BURBANK    3    43  
CITY OF CALABASAS    4    77  
CITY OF CHARLOTTESVILLE    14,969    163,730  
CITY OF CHEHALIS    --    --  
CITY OF CHICO    --    1  
CITY OF CHULA VISTA    --    4  
CITY OF CITRUS HEIGHTS    --    --  
CITY OF CLAREMONT    --    1  
CITY OF CLOVERDALE    1    49  
CITY OF COLFAX    1    25  
CITY OF COMPTON    1    13  
CITY OF COVINA    4    70  
CITY OF CULVER CITY    6    51  
CITY OF DEER PARK    --    --  
CITY OF DESERT HOT SPRINGS    5    97  
CITY OF DOWNEY    --    10  
CITY OF EDMONDS    --    6  
CITY OF EL MONTE    3    36  
CITY OF EL SEGUNDO    --    --  
CITY OF ELK GROVE    --    9  
CITY OF EVERETT    --    --  
CITY OF FEDERAL WAY    --    --  
CITY OF FONTANA    16    314  
CITY OF GARDENA    --    7  
CITY OF GLENDALE    3    40  
CITY OF HARRISONBURG    --    --  
CITY OF HARRISONBURG TREASURER    23    A  
CITY OF HAWTHORNE    2    40  




29


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

Schedule III
Page 3 of 9

Court Reporting schedules for Sales and Other Taxes Due and Gross Taxable Sales
for the Month Ended August 31, 2003

Taxing Jurisdiction
Sales and
Other
Taxes Due

Gross
Taxable Sales

CITY OF HERMOSA    13    210  
CITY OF HOLTVILLE    2    40  
CITY OF HUNTINGTON BEACH    1    29  
CITY OF HUNTINGTON PARK    --    --  
CITY OF INDIO    1    21  
CITY OF INGLEWOOD    2    20  
CITY OF KALAMA    7    122  
CITY OF KELSO    23    386  
CITY OF KENT    --    --  
CITY OF KIRKLAND    --    3  
CITY OF LA HABRA    35    581  
CITY OF LA PALMA    1    14  
CITY OF LA VERNE    22    562  
CITY OF LAKEWOOD    --    --  
CITY OF LAKEWOOD    --    7  
CITY OF LAWNDALE    --    --  
CITY OF LEXINGTON    --    A  
CITY OF LEXINGTON    --    --  
CITY OF LONG BEACH    10    145  
CITY OF LONGVIEW    85    1,417  
CITY OF LOS ANGELES    1,264    12,628  
CITY OF LYNWOOD    --    --  
CITY OF MALIBU    --    5  
CITY OF MARINA    --    --  
CITY OF MARTINSVILLE    --    --  
CITY OF MARTINVILLE    --    --  
CITY OF MARYSVILLE    --    --  
CITY OF MAYWOOD    --    7  
CITY OF MERCER ISLAND    --    6  
CITY OF MODESTO    --    --  
CITY OF MONTCLAIR    2    58  
CITY OF MONTEREY PARK    1    39  
CITY OF MORENO VALLEY    67    1,121  
CITY OF MOUNTAIN VIEW    --    --  
CITY OF MUKILTEO    --    --  
CITY OF NORWALK    7    135  
CITY OF OAKLAND    1    8  
CITY OF OLYMPIA    3    54  
CITY OF PACIFIC GROVE    --    --  




30


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

Schedule III
Page 4 of 9

Court Reporting schedules for Sales and Other Taxes Due and Gross Taxable Sales
for the Month Ended August 31, 2003

Taxing Jurisdiction
Sales and
Other
Taxes Due

Gross
Taxable Sales

CITY OF PALM SPRINGS    1    23  
CITY OF PALO ALTO    --    3  
CITY OF PALOS VERDES ESTATES    --    --  
CITY OF PALOUSE    3    48  
CITY OF PARAMOUNT    --    --  
CITY OF PASADENA    5    59  
CITY OF PICO RIVERA    5    102  
CITY OF PLACENTIA    6    164  
CITY OF POMONA    1    6  
CITY OF PORT HUENEME    5    136  
CITY OF PORTERVILLE    --    7  
CITY OF POULSBO    --    --  
CITY OF PULLMAN    27    340  
CITY OF RANCHO CUCAMONGA    --    --  
CITY OF REDMOND    1    13  
CITY OF REDONDO BEACH    66    1,398  
CITY OF RIALTO    50    631  
CITY OF RICHLAND    --    1  
CITY OF RICHMOND    1,837    A  
CITY OF RICHMOND    15,332    100,389  
CITY OF RICHMOND    5,612    --  
CITY OF RICHMOND    --    --  
CITY OF RIVERSIDE    11    176  
CITY OF ROANOKE    --    A  
CITY OF ROANOKE    --    --  
CITY OF ROANOKE    --    --  
CITY OF SACRAMENTO    1    10  
CITY OF SALEM    1    A  
CITY OF SALINAS    1    20  
CITY OF SAN BERNARDINO    19    242  
CITY OF SAN GABRIEL    --    --  
CITY OF SAN JOSE    --    --  
CITY OF SAN LUIS OBISPO    --    1  
CITY OF SAN MARINO    --    --  
CITY OF SANTA ANA    38    627  
CITY OF SANTA BARBARA    1    14  
CITY OF SANTA CRUZ    --    --  




31


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

Schedule III
Page 5 of 9

Court Reporting schedules for Sales and Other Taxes Due and Gross Taxable Sales
for the Month Ended August 31, 2003

Taxing Jurisdiction
Sales and
Other
Taxes Due

Gross
Taxable Sales

CITY OF SANTA MONICA    160    1,595  
CITY OF SANTA ROSA    --    4  
CITY OF SEA SIDE    --    --  
CITY OF SEAL BEACH    15    135  
CITY OF SEATTLE    --    3  
CITY OF SEQUIM    1    24  
CITY OF SIERRA MADRE    2    32  
CITY OF SOUTH PASADENA    1    29  
CITY OF SPOKANE    1    12  
CITY OF STANTON    --    4  
CITY OF STOCKTON    --    --  
CITY OF SUNNYVALE    --    13  
CITY OF TACOMA    --    --  
CITY OF TORRANCE    4    55  
CITY OF TURNWATER    --    --  
CITY OF VALLEJO    --    6  
CITY OF VANCOUVER    3    47  
CITY OF VENTURA    35    699  
CITY OF WESTMINISTER    1    27  
CITY OF WESTPORT    --    5  
CITY OF WHITTIER    15    291  
CITY OF WINCHESTER    570    --  
CITY OF WINLOCK    1    18  
CITY OF WOODLAND    13    256  
CITY OF YAKIMA    --    --  
CITY OF ZILLAH    1    13  
CITY TREASURER    --    A  
CLARKE COUNTY    2    A  
CLINTON COUNTY TREASURER    --    A  
CO DEPT OF REVENUE    --    --  
COLONIAL HEIGHTS, CITY OF    --    A  
COLUMBIA COUNTY TREASURER    --    A  
COMMISSIONER OF TAXATION    275    --  
COMMUNICATIONS SERVICES TAX RETURN    2,898,805    20,869,624  
COMPTROLLER, CITY OF BUFFALO    12,800    426,667  
COUNTY OF ALBEMARLE    8,786    94,222  
COUNTY OF GOOCHLAND    --    A  
COUNTY OF LOS ANGELES    1,277    25,533  




32


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

Schedule III
Page 6 of 9

Court Reporting schedules for Sales and Other Taxes Due and Gross Taxable Sales
for the Month Ended August 31, 2003

Taxing Jurisdiction
Sales and
Other
Taxes Due

Gross
Taxable Sales

COUNTY OF SACRAMENTO    1    23  
CULPEPPER COUNTY TREASURER    --    A  
DANVILLE, CITY OF    4,080    A  
DEPARTMENT OF TAX & REVENUE (WEST VIRGINIA)    13,728    228,813  
E-911 AUTHORITY    --    A  
ERIE COUNTY COMPTROLLER    5,969    A  
ESSEX COUNTY TREASURER    --    A  
FAUQUIER COUNTY    24    A  
FEDERAL EXCISE TAX RETURN    67,887    2,262,878  
FLORIDA C.S.T. FUND    160,461    1,121,455  
FONTANA UTILITY TAX    35,806    716,128  
FRANKLIN COUNTY PUBLIC SAFETY    2    A  
FREDERICK COUNTY    190    A  
GENESEE, COUNTY OF    11    A  
GEORGIA SALES & USE TAX RETURN    13,667    204,232  
GILES    --    A  
GREENE COUNTY    14    A  
GROSS EARNINGS TAX RETURN    76,072    1,448,992  
HALIFAX COUNTY TREASURER    3    A  
HANOVER COUNTY    96    32,748  
HANOVER COUNTY TREASURER    540    A  
HENRICO COUNTY    1,627    A  
HENRICO COUNTY    3,385    11,359  
HENRY COUNTY TREASURER    --    A  
HERMOSA BEACH UTILITY TAX    17,270    287,828  
HOLTVILLE UTILITY TAX    1,862    37,240  
ID USF    31    --  
IDAHO SALES & USE TAX RETURN    4,395    73,254  
IL DEPT OF REVENUE    --    --  
ILLINOIS DEPARTMENT OF REVENUE    --    --  
INDIANA DEPARTMENT OF REVENUE    45    --  
INDIANA SALES & USE TAX RETURN    29,038    483,985  
KANSAS SALES TAX RETURN    16,398    224,565  
KELSO BUSINESS & OCCUPATIONAL TAX RETURN    6,669    111,152  
LA HABRA UTILITY TAX    24,984    416,402  
LONGVIEW BUSINESS & OCCUPATIONAL TAX RETURN    22,289    371,476  
LOS ANGELES UTILITY TAX    --    --  
LYNCHBURG, CITY OF    357    A  




33


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

Schedule III
Page 7 of 9

Court Reporting schedules for Sales and Other Taxes Due and Gross Taxable Sales
for the Month Ended August 31, 2003

Taxing Jurisdiction
Sales and
Other
Taxes Due

Gross
Taxable Sales

MAINE SALES & USE TAX RETURN    269,854    5,397,032  
MARTINSVILLE, CITY OF - TREASURER    --    A  
MATTHEWS, CAROLE, TREASURER    20,444    --  
MISSISSIPPI SALES TAX RETURN    44,446    634,946  
MISSISSIPPI SALES TAX RETURN (PONTOTOC)    1,723    24,614  
MONTANA DEPT. OF REVENUE    --    --  
MONTGOMERY COUNTY 911    --    A  
MONTGOMERY COUNTY TREASURER    --    A  
MONTGOMERY COUNTY UTILITY TAX RETURN    9,143    91,431  
MOPSU    --    --  
MORENO VALLEY UTILITY TAX    55,164    919,402  
MT. CRESTED BUTTE SALES TAX RETURN    1,254    27,867  
MTEAF    --    --  
NC SALES & USE TAX RETURN    13,678    193,785  
NE PSC    --    --  
NECA KUSF    --    --  
NECA PAUSF    1,580    --  
NECA TX USF    --    --  
NECA VUSF    245    19,318  
NEW JERSEY SALES & USE TAX RETURN    971    16,186  
NEW YORK SALES & USE TAX RETURN    62,835    1,279,094  
NH COMMUNICATIONS SERVICES TAX RETURN    62,220    888,864  
NORTON CITY OF    --    A  
NYS ESTIMATED CORPORATION TAX    4,117    1,830,920  
NYS ESTIMATED CORPORATION TAX    39,694    1,587,770  
NYS ESTIMATED CORPORATION TAX    1,038    41,564  
OHIO STATE, COUNTY & TRANSIT SALES TAX RETURN    140,402    1,889,984  
OKLAHOMA SALES TAX REPORT    969    16,792  
ORLEANS COUNTY TREASURER    4    A  
OSET    --    A  
OTSEGO, COUNTY OF    --    A  
PA DEPARTMENT OF REVENUE    12    202  
PA DEPT. OF REVENUE    4,792    95,801  
PA SALES & USE TAX RETURN    182,293    3,356,297  
PAGE COUNTY    15    A  
PALOUSE OCCUPATIONAL TAX RETURN    676    9,664  
PATRICK COUNTY E911 FUND    --    A  
PICO RIVERA UTILITY TAX    12,972    259,437  




34


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

Schedule III
Page 8 of 9

Court Reporting schedules for Sales and Other Taxes Due and Gross Taxable Sales
for the Month Ended August 31, 2003

Taxing Jurisdiction
Sales and
Other
Taxes Due

Gross
Taxable Sales

PITTSYLVANIA COUNTY    81    A  
PLACENTIA UTILITY TAX    13,960    398,871  
PORT HUENEME UTILITY TAX    8,438    210,940  
POWHATTAN COUNTY TREASURER    36    A  
PSC    --    --  
PSU    235    --  
PUC/OREGON UNIVERSAL SERVICE FUND    --    --  
PULASKI COUNTY TREASURER    1    A  
PULASKI, TOWN OF    --    A  
RADFORD COUNTY    --    A  
REDONDO BEACH UTILITY TAX    39,081    822,768  
RI SALES & USE TAX RETURN    13    190  
RIALTO UTILITY TAX    46,449    580,618  
ROANOKE COUNTY    3    A  
SALES & USE TAX RETURN    517,498    8,990,224  
SALES TAX RETURN    247,713    4,172,523  
SAN BERNARDINO UTILITY TAX    67,113    838,912  
SAN BUENAVENTURA UTILITY TAX    30,805    616,102  
SANTA MONICA UTILITY TAX    133,627    1,336,276  
SARATOGA COUNTY TREASURER    --    A  
SCHENECTADY COUNTY    --    A  
SCHOHARIE COUNTY TREASURER    3    A  
SCHOOL/DISTRICT UTILITY TAX RETURN    146,700    4,898,256  
SERVICES SALES & USE TAX RETURN    --    --  
SOUTH BOSTON UTILITY SERVICES TAX RETURN    4,541    45,408  
SOUTH CAROLINA SALES & USE TAX RETURN    50,315    959,522  
SPOTSYLVANIA COUNTY    48    A  
STATE OF CONNECTICUT    263,420    4,390,333  
STATE OF CONNECTICUT (GROSS RECEIPTS)    226,464    4,529,282  
STATE OF NEW HAMPSHIRE    --    A  
STATE OF NEW HAMPSHIRE    2,456    35,091  
STATE OF NORTH DAKOTA    --    --  
STAUNTON COUNTY    52    A  
TAZEWELL COUNTY    --    A  
TELECOMMUNICATIONS SALES TAX RETURN    847    19,437  
TENNESSEE SALES & USE TAX RETURN    59,805    647,037  
TEXAS SALES & USE TAX RETURN    30    333  
TORRANCE UTILITY TAX    --    --  




35


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

Schedule III
Page 9 of 9

Court Reporting schedules for Sales and Other Taxes Due and Gross Taxable Sales
for the Month Ended August 31, 2003

Taxing Jurisdiction
Sales and
Other
Taxes Due

Gross
Taxable Sales

TOWN OF VINTON    --    --  
TRANSACTION PRIVILEGE & USE TAX RETURN    45    1,320  
TREASURER STATE OF MAINE    --    A  
USAC    60,768    --  
VINTON TREASURER    --    A  
WARREN COUNTY TREASURER    12    A  
WASHINGTON COUNTY ADMINISTRATORS    --    A  
WASHINGTON SALES & USE TAX    1,705    22,374  
WAYNESBORO UTILITY TAX RETURN    26,241    262,409  
WINCHESTER CITY TREASURER    789    A  
WINCHESTER UTILITY TAX RETURN    15,490    154,895  
WYOMING COUNTY TREASURER    9    A  
WYUSF    --    --  


     Total   $ 6,448,546   $ 83,372,688  


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




36


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

Schedule IV
Page 1 of 6

Court Reporting schedules for Real Estate and Personal Property Taxes Paid
for the Month Ended August 31, 2003

Payee
Amount Paid
Check Date
ALLEGANY TOWNSHIP     $ 44    8/12/2003  
ATHENS TOWN VT    217    8/12/2003  
BERKELEY COUNTY    46,628    8/19/2003  
BERKHEIMER OUTSOURCING    360    8/29/2003  
BETHEL PARK MUNICIPALITY PA    6,762    8/15/2003  
BETHEL PARK MUNICIPALITY PA    18,054    8/19/2003  
BLACKBURN CENTER, LLC    433    8/26/2003  
BLADEN COUNTY    1,136    8/11/2003  
BOROUGH OF KITTANNING    359    8/11/2003  
BOROUGH OF NANTY GLO    302    8/11/2003  
BOROUGH OF WEST HOMESTEAD    484    8/11/2003  
BRAXTON COUNTY    1,299    8/15/2003  
CAFARO-PEACHCREEK J.V    78    8/27/2003  
CAL & JOANNE FAMILY LTD PRTNRSP    200    8/22/2003  
CAMBRIA COUNTY TAX CLAIM BUREAU    133    8/12/2003  
CANYON SPRINGS PLAZA, LLC    310    8/22/2003  
CARROLL COUNTY COMMISSIONERS    5,718    8/11/2003  
CARROLL COUNTY COMMISSIONERS    367,992    8/23/2003  
CARROLL TOWNSHIP/NORTHERN YORK    815    8/12/2003  
CATHERINE TOWNSHIP TAX COLLECTO    251    8/19/2003  
CITY OF KING    2,965    8/23/2003  
CITY OF MONTPELIER    4,047    8/12/2003  
CITY OF NEW CASTLE TREASURER    6,034    8/29/2003  
CITY OF RUTLAND    15,015    8/28/2003  
CITY OF WINOOSKI    2,943    8/12/2003  
CLAY COUNTY    1,131    8/15/2003  
COHOES CITY TREASURER    16,670    8/21/2003  
COLUMBUS COUNTY    14    8/19/2003  
COLUMBUS COUNTY    6,071    8/15/2003  
COTTAGE ROAD ASSOC    5,445    8/29/2003  
COUNTY OF WAYNE SHERIFF    6,220    8/11/2003  
DARLINGTON COUNTY    294    8/28/2003  
DILLON COUNTY TREASURER    267    8/13/2003  
DORIS LAWTON    145    8/29/2003  
DORIS LAWTON    783    8/14/2003  
DUNMORE BOROUGH TAX COLLECTOR    3,058    8/12/2003  
DUPLIN COUNTY COLLECTOR    1,831    8/12/2003  
DURYEA BOROUGH    37,299    8/29/2003  
EASTLAKE COMMERCIAL    69    8/26/2003  




37


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

Schedule IV
Page 2 of 6

Court Reporting schedules for Real Estate and Personal Property Taxes Paid
for the Month Ended August 31, 2003

Payee
Amount Paid
Check Date
ELKIN TOWN    1,615    8/11/2003  
ENGLISH CONSTRUCTION    101    8/19/2003  
FALCONI COMPANIES    237    8/19/2003  
FOREST HILLS SCHOOL    132    8/12/2003  
FRANKLIN COUNTY    10,643    8/11/2003  
FREDERICK COUNTY    222    8/18/2003  
FREDERICK COUNTY    36,505    8/14/2003  
FRIENDSHIP TOWN    3,121    8/23/2003  
GALLATIN COUNTY COLLECTOR    189    8/12/2003  
GILMER COUNTY SHERIFF    500    8/18/2003  
GREENBRIER COUNTY SHERIFF    1,745    8/15/2003  
GREENBRIER COUNTY SHERIFF    2,658    8/12/2003  
GWINNETT COUNTY    53,605    8/29/2003  
HALLOWELL CITY TAX COLLECTOR    13,691    8/19/2003  
HARBORCREEK TOWNSHIP    8,345    8/11/2003  
HARRINGTON TOWN    1,969    8/21/2003  
HARRISON COUNTY SHERIFF    48    8/11/2003  
HOKE COUNTY    3,538    8/11/2003  
HOLDEN TOWN    10,604    8/23/2003  
HUNTINGDON COUNTY    322    8/11/2003  
IMPERIAL COUNTY TAX COLLECTOR    173,089    8/12/2003  
KERN COUNTY TREASURER/    10,451    8/8/2003  
KEYSTONE CENTRAL SCHOOL DISTRIC    5,036    8/8/2003  
KIR TEMECULA L.P.    105    8/23/2003  
LACKAWANNA CITY TREASURER    935    8/19/2003  
LACKAWANNA CITY TREASURER    6,467    8/12/2003  
LARRY SCHREDER    960    8/4/2003  
LASSEN COUNTY TAX COLLECTOR    63,332    8/11/2003  
LAURINBURG CITY TAX    577    8/11/2003  
LAURINBURG CITY TAX    3,447    8/15/2003  
LEWISTON CITY    8,126    8/29/2003  
LOS ANGELES COUNTY    10,210    8/23/2003  
LOS ANGELES COUNTY    20,798    8/1/2003  
LOS ANGELES COUNTY    58,638    8/19/2003  
LOS ANGELES COUNTY    1,796,798    8/8/2003  
LYKENS BORO & DAUPHIN COUNTY    1,171    8/11/2003  
MARSHALL COUNTY SHERIFF    177    8/15/2003  
MARTIN COUNTY TAX OFFICE    1,304    8/15/2003  
MARTIN COUNTY TAX OFFICE    1,992    8/12/2003  
MENDOCINO COUNTY    184,156    8/12/2003  




38


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

Schedule IV
Page 3 of 6

Court Reporting schedules for Real Estate and Personal Property Taxes Paid
for the Month Ended August 31, 2003

Payee
Amount Paid
Check Date
MIDDLESEX TOWN    382    8/12/2003  
MONONGALIA COUNTY SHERIFF    67,734    8/19/2003  
MONROE COUNTY    998    8/18/2003  
MOUNT JOY TOWNSHIP    4,092    8/19/2003  
MOUNT UNION TAX COLLECTOR    530    8/8/2003  
NASH COUNTY TAX COLLECTOR    391    8/12/2003  
NEWRY TOWN    827    8/23/2003  
NIAGARA FALLS SCHOOL DISTRICT    2,886    8/12/2003  
NIAGARA FALLS SCHOOL DISTRICT    29,914    8/19/2003  
NICHOLAS COUNTY    9,718    8/12/2003  
NICHOLSON TOWNSHIP    47    8/21/2003  
NORTH CODORUS TOWNSHIP    328    8/12/2003  
NORTH EAST TOWNSHIP    713    8/12/2003  
OAK CITY TOWN TREASURER    431    8/12/2003  
ORANGE COUNTY    1,110    8/19/2003  
ORANGE COUNTY    1,705,236    8/8/2003  
PACIFIC CORPORATE STRUCTURES    1,637    8/22/2003  
PAISLEY'S RENTAL    8,933    8/28/2003  
PASQUOTANK COUNTY TAX COLLECTOR    3,422    8/12/2003  
PITT COUNTY    6,408    8/19/2003  
PLUM BOROUGH TAX COLLECTOR    3,075    8/11/2003  
POTTER TOWNSHIP TAX COLLECTOR    2,510    8/29/2003  
RANDOLPH COUNTY    487    8/18/2003  
RIVERSIDE COUNTY    794    8/28/2003  
ROCHESTER TOWNSHIP    426    8/12/2003  
SALISBURY TOWN MA    1,729    8/15/2003  
SAN BERNARDINO COUNTY TREASURER    916,178    8/12/2003  
SCHUYKILL COUNTY    31    8/11/2003  
SCIENTIFIC ATLANTA INC    319,291    8/28/2003  
SCOTLAND COUNTY TAX DEPT    21,804    8/12/2003  
SHASTA COUNTY    19,225    8/11/2003  
SHENANGO TOWNSHIP    501    8/15/2003  
SHERIFF OF CABELL COUNTY    73,347    8/19/2003  
SHERIFF OF LESLIE CO    4,919    8/19/2003  
SHERIFF OF MARION COUNTY    24,972    8/11/2003  
SHERIFF OF MASON COUNTY    977    8/11/2003  
SHERIFF OF MASON COUNTY    1,025    8/19/2003  
SHERIFF OF PRESTON COUNTY    341    8/11/2003  
SHERIFF OF PUTMAN COUNTY    19,681    8/18/2003  
SOUTHERN YORK SCHOOL    214    8/19/2003  




39


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

Schedule IV
Page 4 of 6

Court Reporting schedules for Real Estate and Personal Property Taxes Paid
for the Month Ended August 31, 2003

Payee
Amount Paid
Check Date
SSD SYSTEMS    2    8/1/2003  
ST ALBANS TOWN    3,506    8/11/2003  
STOKES COUNTY    6,328    8/12/2003  
SUMMERS COUNTY    1,680    8/18/2003  
SURRY COUNTY TAX COLLECTOR    4,551    8/12/2003  
SURRY COUNTY TAX COLLECTOR    6,161    8/11/2003  
TAYLOR COUNTY    107    8/19/2003  
TAYLOR COUNTY    6,661    8/11/2003  
TOWN OF ALLAGASH    965    8/19/2003  
TOWN OF BETHEL    3,008    8/19/2003  
TOWN OF BOOTHBAY    4,547    8/23/2003  
TOWN OF BRADLEY    3,490    8/29/2003  
TOWN OF BUCKSPORT    4,565    8/15/2003  
TOWN OF BURNHAM    1,539    8/15/2003  
TOWN OF CALAIS    1,542    8/12/2003  
TOWN OF CASTINE    2,070    8/21/2003  
TOWN OF CASTLETON    526    8/26/2003  
TOWN OF CASTLETON    2,940    8/12/2003  
TOWN OF CAVENDISH    55    8/11/2003  
TOWN OF CHESTER    5,655    8/29/2003  
TOWN OF CHESTERVILLE    1,143    8/15/2003  
TOWN OF COLCHESTER    27,556    8/19/2003  
TOWN OF COPLIN PLANTATION    385    8/23/2003  
TOWN OF CORINTH    3,156    8/19/2003  
TOWN OF DEER ISLE    835    8/15/2003  
TOWN OF DEER ISLE    2,145    8/11/2003  
TOWN OF DOVER-FOXCROFT    3,250    8/15/2003  
TOWN OF FARMINGDALE    2,660    8/29/2003  
TOWN OF GRAND ISLE    444    8/23/2003  
TOWN OF HYDE PARK    1,717    8/11/2003  
TOWN OF KENNEBUNKPORT    3,198    8/23/2003  
TOWN OF LIMINGTON    7,294    8/15/2003  
TOWN OF LOVELL TAX COLLECTOR    5,122    8/29/2003  
TOWN OF MANCHESTER    2,110    8/11/2003  
TOWN OF MANCHESTER    4,826    8/19/2003  
TOWN OF MENDON    205    8/19/2003  
TOWN OF MIDDLETOWN    5,647    8/19/2003  
TOWN OF NEW SHARON    4,462    8/19/2003  
TOWN OF PARIS    3,738    8/15/2003  
TOWN OF PAWLET    6,481    8/15/2003  




40


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

Schedule IV
Page 5 of 6

Court Reporting schedules for Real Estate and Personal Property Taxes Paid
for the Month Ended August 31, 2003

Payee
Amount Paid
Check Date
TOWN OF PERU    200    8/12/2003  
TOWN OF PITTSFORD    11,595    8/12/2003  
TOWN OF PLYMOUTH    3,533    8/19/2003  
TOWN OF PORTER    2,395    8/23/2003  
TOWN OF POULTNEY    88    8/29/2003  
TOWN OF POULTNEY    1,743    8/19/2003  
TOWN OF PROCTOR    12,169    8/12/2003  
TOWN OF PUTNEY    5,169    8/15/2003  
TOWN OF RICHMOND    2,940    8/12/2003  
TOWN OF RUTLAND    7,642    8/19/2003  
TOWN OF SEARSPORT    6,480    8/23/2003  
TOWN OF STONINGTON    3,008    8/15/2003  
TOWN OF STRATTON    559    8/12/2003  
TOWN OF WASHBURN    5,296    8/19/2003  
TOWN OF WATERFORD TAX COLLECTOR    1,130    8/15/2003  
TOWN OF WEATHERSFIELD    3,349    8/19/2003  
TOWN OF WELLS    863    8/15/2003  
TOWN OF WEST PARIS    464    8/19/2003  
TOWN OF WESTMINISTER    1,445    8/19/2003  
TOWN OF WESTON, VERMONT    811    8/12/2003  
TOWN OF WILLISTON    34,189    8/12/2003  
TOWN OF WINTERPORT    727    8/19/2003  
TOWNSHIP OF EULALIA    924    8/12/2003  
TOWNSHIP OF PORTAGE    70    8/11/2003  
TYLER COUNTY SHERIFF    696    8/19/2003  
TYRONE BOROUGH COLLECTOR    1,021    8/15/2003  
UNION SCHOOL DISTRICT TAX COLLE    107    8/11/2003  
UPSHUR COUNTY    1,070    8/18/2003  
VAN BUREN TOWN    8,632    8/23/2003  
VENANGO COUNTY TREASURER    1,096    8/11/2003  
VENTURA COUNTY TAX COLLECTOR    362    8/1/2003  
VENTURA COUNTY TAX COLLECTOR    1,270,050    8/8/2003  
VERGENNES CITY TREASURER'S    1,386    8/12/2003  
VILLAGE OF LAKE PLACID    1,236    8/12/2003  
WESTMINSTER CITY    15,013    8/12/2003  
WINSLOW TOWN TREASURER    41,263    8/15/2003  




41


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

Schedule IV
Page 6 of 6

Court Reporting schedules for Real Estate and Personal Property Taxes Paid
for the Month Ended August 31, 2003

Payee
Amount Paid
Check Date
YADKIN COUNTY    14    8/19/2003  
YADKIN COUNTY    2,203    8/15/2003  
YORK AREA TAX COLLECTION    2,046    8/29/2003  

     Total   $ 7,915,955  




42


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

Schedule V
Page 1 of 6

Court Reporting schedules for Sales and Other Taxes Paid
for the Month Ended August 31, 2003

Taxing Jurisdiction
Tax Type
Amount Paid
Date Paid
ALBEMARLE COUNTY     911 Surcharge     $ 4,616     8/15/2003  
AMHERST COUNTY   911 Surcharge    8    8/15/2003  
BOARD OF EQUALIZATION   911 Surcharge    278    8/15/2003  
CAMPBELL COUNTY   911 Surcharge    141    8/18/2003  
CATTARAUGUS COUNTY   911 Surcharge    26    8/15/2003  
CHESTERFIELD COUNTY   911 Surcharge    226    8/15/2003  
CITY OF BEDFORD   911 Surcharge    8    8/15/2003  
CITY OF CHARLOTTESVILLE   911 Surcharge    2,190    8/18/2003  
CITY OF DANVILLE   911 Surcharge    3,974    8/18/2003  
CITY OF HARRISONBURG TREASURER   911 Surcharge    48    8/15/2003  
CITY OF LYNCHBURG   911 Surcharge    371    8/18/2003  
CITY OF RICHMOND   911 Surcharge    1,746    8/18/2003  
CITY OF STAUNTON   911 Surcharge    52    8/18/2003  
CITY OF WINCHESTER   911 Surcharge    789    8/18/2003  
COUNTY OF AUGUSTA TREASURER     911 Surcharge       10     8/15/2003  
COUNTY OF FREDERICK     911 Surcharge       190     8/18/2003  
COUNTY OF GENESEE   911 Surcharge    11    8/15/2003  
DIRECTOR OF FINANCE   911 Surcharge    16    8/15/2003  
ERIE COUNTY COMPTROLLER   911 Surcharge    5,799    8/15/2003  
FAUQUIER COUNTY TREASURER   911 Surcharge    23    8/15/2003  
FRANKLIN COUNTY PUBLIC SAFETY   911 Surcharge    5    8/15/2003  
GREENE COUNTY   911 Surcharge    14    8/15/2003  
HENRICO COUNTY   911 Surcharge    1,425    8/18/2003  
PAGE COUNTY   911 Surcharge    15    8/18/2003  
PITTSYLVANIA COUNTY   911 Surcharge    132    8/18/2003  
POWHATAN COUNTY TREASURER   911 Surcharge    36    8/18/2003  
SPOTSYLVANIA COUNTY   911 Surcharge    48    8/18/2003  
TOWN OF CHRISTIANSBURG   911 Surcharge    3    8/15/2003  
TREASURER OF HANOVER COUNTY   911 Surcharge    353    8/18/2003  
WARREN COUNTY TREASURER   911 Surcharge    12    8/18/2003  
WYOMING COUNTY NY   911 Surcharge    8    8/15/2003  
INTERNAL REVENUE SERVICE   Federal Excise Tax    32,370    8/25/2003  
INTERNAL REVENUE SERVICE   Federal Excise Tax    34,370    8/11/2003  
ALABAMA DEPARTMENT OF REVENUE   Gross Receipts Tax    348    8/14/2003  
ARIZONA DEPARTMENT OF REVENUE   Gross Receipts Tax    14    8/13/2003  
BOYD COUNTY SCHOOL D   Gross Receipts Tax    18    8/13/2003  
CALIFORNIA HIGH COST FUND - A   Gross Receipts Tax    79    8/8/2003  
CALIFORNIA HIGH COST FUND-B   Gross Receipts Tax    1,013    8/8/2003  
CITY OF AHLAMBRA   Gross Receipts Tax    7    8/15/2003  




43


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

Schedule V
Page 2 of 6

Court Reporting schedules for Sales and Other Taxes Paid
for the Month Ended August 31, 2003

Taxing Jurisdiction
Tax Type
Amount Paid
Date Paid
CITY OF ARCADIA   Gross Receipts Tax    15    8/15/2003  
CITY OF BEAUMONT   Gross Receipts Tax    7    8/15/2003  
CITY OF BRAWLEY   Gross Receipts Tax    12    8/15/2003  
CITY OF COVINA   Gross Receipts Tax    6    8/15/2003  
CITY OF CULVER CITY   Gross Receipts Tax    6    8/15/2003  
CITY OF DESERT HOT SPRINGS   Gross Receipts Tax    5    8/15/2003  
CITY OF FONTANA   Gross Receipts Tax    15    8/15/2003  
CITY OF HERMOSA BEACH   Gross Receipts Tax    16    8/15/2003  
CITY OF LA HABRA   Gross Receipts Tax    34    8/15/2003  
CITY OF LA VERNE   Gross Receipts Tax    22    8/15/2003  
CITY OF LAKEWOOD   Gross Receipts Tax    5    8/15/2003  
CITY OF LONG BEACH   Gross Receipts Tax    16    8/15/2003  
CITY OF LOS ANGELES   Gross Receipts Tax    1,088    8/15/2003  
CITY OF MORENO VALLEY   Gross Receipts Tax    58    8/15/2003  
CITY OF PASADENA   Gross Receipts Tax    5    8/15/2003  
CITY OF PLACENTIA   Gross Receipts Tax    8    8/15/2003  
CITY OF PULLMAN   Gross Receipts Tax    24    8/14/2003  
CITY OF REDONDO BEACH   Gross Receipts Tax    85    8/15/2003  
CITY OF RIVERSIDE   Gross Receipts Tax    15    8/15/2003  
CITY OF SAN BERNARDINO   Gross Receipts Tax    29    8/15/2003  
CITY OF SANTA ANA   Gross Receipts Tax    37    8/18/2003  
CITY OF SANTA MONICA   Gross Receipts Tax    155    8/15/2003  
CITY OF SEAL BEACH   Gross Receipts Tax    11    8/15/2003  
CITY OF VENTURA   Gross Receipts Tax    46    8/15/2003  
CITY OF WHITTIER   Gross Receipts Tax    14    8/15/2003  
COLORADO DEPARTMENT OF REVENUE   Gross Receipts Tax    112    8/13/2003  
DAVIESS CO BOARD OF EDUCATION   Gross Receipts Tax    32    8/13/2003  
DEAF TRUST   Gross Receipts Tax    18    8/8/2003  
FLORIDA DEPT OF REVENUE   Gross Receipts Tax    4,665    8/20/2003  
GEORGIA DEPARTMENT OF REVENUE   Gross Receipts Tax    77    8/14/2003  
IDAHO UNIVERSAL SERVICE FUND   Gross Receipts Tax    28    8/15/2003  
MADISON COUNTY SCHOOL DISTRICT   Gross Receipts Tax    53    8/13/2003  
NECA PAUSF   Gross Receipts Tax    1,580    8/14/2003  
NECA VUSF   Gross Receipts Tax    252    8/14/2003  
NYS CORPORATION TAX   Gross Receipts Tax    58,150    8/29/2003  
PA DEPARTMENT OF REVENUE   Gross Receipts Tax    217    8/20/2003  
PUBLIC SERVICE COMMISSION   Gross Receipts Tax    235    8/21/2003  
STATE OF NEW HAMPSHIRE   Gross Receipts Tax    1,869    8/14/2003  
TREASURER OF STATE   Gross Receipts Tax    253    8/21/2003  
TREASURER OF STATE OF OHIO   Gross Receipts Tax    1,275    8/22/2003  




44


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

Schedule V
Page 3 of 6

Court Reporting schedules for Sales and Other Taxes Paid
for the Month Ended August 31, 2003

Taxing Jurisdiction
Tax Type
Amount Paid
Date Paid
UNIVERSAL SERVICE ADMINSTRATIVE   Gross Receipts Tax    60,768    8/28/2003  
UNIVERSAL SERVICE ADMINSTRATIVE   Gross Receipts Tax    116,589    8/5/2003  
WASHINGTON DEPT OF REVENUE   Gross Receipts Tax    67    8/15/2003  
ARIZONA DEPARTMENT OF REVENUE   Sales Tax    32    8/13/2003  
BOARD OF EQUALIZATION   Sales Tax    57    8/22/2003  
CABLE CONSTRUCTORS INC   Sales Tax    23,704    8/29/2003  
CITY OF COLORADO SPRINGS   Sales Tax    211    8/13/2003  
CITY OF LA HABRA   Sales Tax    25,496    8/13/2003  
COLORADO DEPARTMENT OF REVENUE   Sales Tax    253    8/13/2003  
COLORADO DEPARTMENT OF REVENUE   Sales Tax    3,444    8/20/2003  
COMMONWEALTH OF MASS   Sales Tax    475    8/14/2003  
COMMONWEALTH OF MASS   Sales Tax    478    8/13/2003  
COMPTROLLER OF MARYLAND   Sales Tax    5,172    8/13/2003  
COMPTROLLER OF MD   Sales Tax    5,296    8/20/2003  
DEPARTMENT OF TAX & REVENUE   Sales Tax    13,768    8/7/2003  
FLORIDA DEPT OF REVENUE   Sales Tax    143,440    8/20/2003  
GEORGIA DEPARTMENT OF REVENUE   Sales Tax    13,718    8/14/2003  
IDAHO STATE TAX COMMISSION   Sales Tax    1,492    8/13/2003  
INDIANA DEPT OF REVENUE   Sales Tax    1,263    8/13/2003  
INDIANA DEPT OF REVENUE   Sales Tax    11,501    8/21/2003  
INDIANA DEPT OF REVENUE   Sales Tax    16,945    8/20/2003  
KANSAS DEPT OF REVENUE   Sales Tax    16,415    8/25/2003  
KENTUCKY REVENUE CABINET   Sales Tax    2,000    8/20/2003  
KENTUCKY STATE TREASURER   Sales Tax    --    8/13/2003  
MAINE REVENUE SERVICES   Sales Tax    269,106    8/15/2003  
MINOLTA CORPORATION   Sales Tax    4    8/29/2003  
MINOLTA CORPORATION   Sales Tax    509    8/1/2003  
MISSISSIPPI STATE TAX COMMISSIO   Sales Tax    6,636    8/14/2003  
MISSISSIPPI STATE TAX COMMISSIO   Sales Tax    35,794    8/15/2003  
NEW JERSEY SALES TAX   Sales Tax    954    8/13/2003  
NORTH CAROLINA DEPT OF REVENUE   Sales Tax    13,416    8/13/2003  
NYS SALES TAX PROCESSING   Sales Tax    9,921    8/19/2003  
NYS SALES TAX PROCESSING   Sales Tax    60,300    8/20/2003  
OKLAHOMA TAX COMMISSION   Sales Tax    953    8/13/2003  
OVERNITE TRANSPORTATION CO   Sales Tax    68,401    8/29/2003  
PA DEPARTMENT OF REVENUE   Sales Tax    49,556    8/21/2003  
PA DEPARTMENT OF REVENUE   Sales Tax    110,727    8/20/2003  
PA DEPT. OF REVENUE   Sales Tax    13,352    8/20/2003  
SOUTH CAROLINA DEPARTMENT OF   Sales Tax    60,078    8/20/2003  
STATE OF MICHIGAN   Sales Tax    165    8/13/2003  




45


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

Schedule V
Page 4 of 6

Court Reporting schedules for Sales and Other Taxes Paid
for the Month Ended August 31, 2003

Taxing Jurisdiction
Tax Type
Amount Paid
Date Paid
STATE TAX DEPARTMENT   Sales Tax    239,184    8/13/2003  
TENNESSEE DEPT OF REVENUE   Sales Tax    58,341    8/15/2003  
TREASURER OF STATE OF OHIO   Sales Tax    7,754    8/22/2003  
TREASURER OF STATE OF OHIO   Sales Tax    16,645    8/15/2003  
TREASURER OF STATE OF OHIO   Sales Tax    28,190    8/26/2003  
TREASURER STATE OF OHIO   Sales Tax    7,261    8/21/2003  
TREASURER STATE OF OHIO   Sales Tax    12,219    8/22/2003  
TREASURER STATE OF OHIO   Sales Tax    22,758    8/19/2003  
VERMONT DEPT OF TAXES   Sales Tax    103,200    8/23/2003  
VERMONT DEPT OF TAXES   Sales Tax    148,445    8/25/2003  
VIRGINIA DEPARTMENT OF TAXATION   Sales Tax    5,522    8/14/2003  
WASHINGTON DEPT OF REVENUE   Sales Tax    374    8/15/2003  
WASHINGTON DEPT OF REVENUE   Sales Tax    1,252    8/20/2003  
FLORIDA C.S.T. FUND   Telecommunications Tax    160,461    8/20/2003  
FLORIDA DEPT OF REVENUE   Telecommunications Tax    2,899,227    8/20/2003  
KENTUCKY STATE TREASURER   Telecommunications Tax    12    8/13/2003  
NYS SALES TAX PROCESSING   Telecommunications Tax    34    8/19/2003  
VERMONT DEPT OF TAXES   Telecommunications Tax    874    8/23/2003  
ALBEMARLE COUNTY   Utility Tax    8,725    8/15/2003  
ASHLAND INDEPENDENT BOARD OF   Utility Tax    11,058    8/15/2003  
BATH COUNTY SCHOOL D   Utility Tax    1,987    8/15/2003  
BEDFORD COUNTY   Utility Tax    82    8/15/2003  
BEREA INDEPENDENT SCHOOL DIST   Utility Tax    1,891    8/15/2003  
BOURBON COUNTY SCHOOL   Utility Tax    886    8/15/2003  
BOYD COUNTY SCHOOL D   Utility Tax    3,543    8/15/2003  
BOYLE COUNTY SCHOOL DISTRICT   Utility Tax    1,590    8/15/2003  
BREATHITT COUNTY SCH   Utility Tax    970    8/15/2003  
BRECKINRIDGE COUNTY BOARD OF   Utility Tax    553    8/15/2003  
BURGIN EDUCATION BO   Utility Tax    312    8/15/2003  
BUTLER COUNTY SCHOOL DISTRICT   Utility Tax    58    8/15/2003  
CARTER COUNTY SCHOOL   Utility Tax    2,705    8/15/2003  
CHESTERFIELD COUNTY   Utility Tax    132    8/15/2003  
CITY OF BALDWIN PARK   Utility Tax    4,354    8/13/2003  
CITY OF BEAUMONT   Utility Tax    1,951    8/13/2003  
CITY OF BRAWLEY   Utility Tax    7,742    8/13/2003  
CITY OF CHARLOTTSVILLE   Utility Tax    14,737    8/15/2003  
CITY OF FONTANA   Utility Tax    36,288    8/13/2003  
CITY OF HOLTVILLE   Utility Tax    2,056    8/13/2003  
CITY OF MORENO VALLEY   Utility Tax    56,242    8/13/2003  
CITY OF PICO RIVERA   Utility Tax    13,401    8/13/2003  




46


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

Schedule V
Page 5 of 6

Court Reporting schedules for Sales and Other Taxes Paid
for the Month Ended August 31, 2003

Taxing Jurisdiction
Tax Type
Amount Paid
Date Paid
CITY OF PLACENTIA   Utility Tax    14,046    8/13/2003  
CITY OF PORT HUENEME   Utility Tax    8,466    8/13/2003  
CITY OF REDONDO BEACH CA   Utility Tax    39,228    8/13/2003  
CITY OF RIALTO   Utility Tax    44,328    8/15/2003  
CITY OF RICHMOND   Utility Tax    15,984    8/15/2003  
CITY OF SAN BERNARDINO   Utility Tax    68,810    8/13/2003  
CITY OF SAN BUENAVENTURA   Utility Tax    31,424    8/13/2003  
CITY OF SANTA MONICA   Utility Tax    135,372    8/13/2003  
CITY OF WAYNESBORO (BL)   Utility Tax    27,529    8/15/2003  
CITY OF WINCHESTER   Utility Tax    16,172    8/14/2003  
CLOVERPORT BOARD OF EDUCATION   Utility Tax    295    8/15/2003  
COUNTY OF MONTGOMERY   Utility Tax    9,182    8/14/2003  
DANVILLE INDEPENDENT SCHOOL DIS   Utility Tax    4,727    8/15/2003  
DAVIESS CO BOARD OF EDUCATION   Utility Tax    16,350    8/15/2003  
ELLIOTT COUNTY SCHOO   Utility Tax    218    8/15/2003  
FRANKLIN COUNTY SCHOOL DISTRICT   Utility Tax    93    8/15/2003  
GARRARD COUNTY SCHOOL DISTRICT   Utility Tax    1,614    8/15/2003  
HANCOCK COUNTY BOARD OF   Utility Tax    805    8/15/2003  
HARLAN COUNTY SCHOOL   Utility Tax    224    8/15/2003  
HARRISON COUNTY SCHOOL DISTRICT   Utility Tax    2,905    8/15/2003  
HARRODSBURG BOARD OF EDUCATION   Utility Tax    2,713    8/15/2003  
HENDERSON CO BOARD OF EDUCATION   Utility Tax    2,104    8/15/2003  
HENRICO COUNTY   Utility Tax    2,880    8/15/2003  
JACKSON INDEPENDENT SCHOOLS   Utility Tax    476    8/15/2003  
JESSAMINE COUNTY BOARD OF EDUCA   Utility Tax    7,633    8/15/2003  
LAUREL COUNTY SCHOOL   Utility Tax    10,379    8/15/2003  
LEE COUNTY SCHOOL DI   Utility Tax    1,219    8/15/2003  
LESLIE COUNTY SCHOOL   Utility Tax    906    8/15/2003  
LETCHER COUNTY BOARD OF EDUCATI   Utility Tax    826    8/15/2003  
LEWIS COUNTY BOARD OF   Utility Tax    972    8/15/2003  
LEWIS COUNTY SCHOOL   Utility Tax    497    8/15/2003  
LINCOLN COUNTY BOARD OF EDUCATI   Utility Tax    1,348    8/15/2003  
LOGAN COUNTY SCHOOL DISTRICT   Utility Tax    41    8/15/2003  
MADISON COUNTY SCHOOL DISTRICT   Utility Tax    18,222    8/15/2003  
MARION COUNTY SCHOOL   Utility Tax    2,484    8/15/2003  
MATTHEWS, CAROLE, TREASURER   Utility Tax    20,327    8/14/2003  
MCLEAN COUNTY SCHOOL DISTRICT   Utility Tax    447    8/15/2003  
MENIFEE COUNTY SCHOO   Utility Tax    473    8/15/2003  
MERCER COUNTY SCHOOL DISTRICT   Utility Tax    1,743    8/15/2003  
MORGAN COUNTY SCHOOL   Utility Tax    2,022    8/15/2003  




47


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

Schedule V
Page 6 of 6

Court Reporting schedules for Sales and Other Taxes Paid
for the Month Ended August 31, 2003

Taxing Jurisdiction
Tax Type
Amount Paid
Date Paid
NELSON COUNTY BOARD OF EDUCATIO   Utility Tax    1,089    8/15/2003  
NICHOLAS COUNTY SCHO   Utility Tax    996    8/15/2003  
OHIO COUNTY SCHOOL DISTRICT   Utility Tax    17    8/15/2003  
OWENSBORO BOARD OF EDUCATION   Utility Tax    11,474    8/15/2003  
OWSLEY COUNTY BOARD OF EDUCATIO   Utility Tax    434    8/15/2003  
PARIS INDEPENDENT SCHOOLS   Utility Tax    4,295    8/15/2003  
PERRY COUNTY SCHOOL   Utility Tax    264    8/15/2003  
POWELL COUNTY SCHOOL   Utility Tax    3,133    8/15/2003  
ROCKCASTLE COUNTY SCHOOL   Utility Tax    1,270    8/15/2003  
RUSSELL INDEPENDENT   Utility Tax    6,504    8/15/2003  
SCOTT COUNTY SCHOOL   Utility Tax    9,395    8/15/2003  
STATE OF NEW HAMPSHIRE   Utility Tax    56,963    8/13/2003  
TOWN OF BLACKSBURG   Utility Tax    13,876    8/14/2003  
TOWN OF MT CRESTED BUTTE   Utility Tax    1,258    8/13/2003  
TOWN OF SOUTH BOSTON   Utility Tax    4,643    8/14/2003  
TREASURER OF CHARLOTTESVILLE   Utility Tax    48,034    8/14/2003  
TREASURER OF HANOVER COUNTY   Utility Tax    99    8/15/2003  
UNION COUNTY SCHOOL DISTRICT   Utility Tax    2,767    8/15/2003  
WASHINGTON COUNTY BOARD OF EDU   Utility Tax    162    8/15/2003  
WEBSTER COUNTY BOARD OF   Utility Tax    801    8/15/2003  
WOLFE COUNTY SCHOOL   Utility Tax    683    8/15/2003  
WOODFORD COUNTY BOARD OF ED   Utility Tax    6,987    8/15/2003  

     Total           $ 5,897,442




48


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

Schedule VI
Page 1 of 6

Court Reporting schedules for Cash Disbursements
for the Month Ended August 31, 2003

LEGAL ENTITY
Account
Number

Case
Number

Disbursements
ACC CABLE COMMUNICATIONS FL-VA, LLC     081-02-41904     02-41904     $ 2,964,386  
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    550  
ACC OPERATIONS, INC   081-02-41956   02-41956    50,889  
ACC TELECOMMUNICATIONS HOLDINGS LLC   081-02-41864   02-41864    --  
ACC TELECOMMUNICATIONS LLC   081-02-41863   02-41863    1,688,979  
ACC TELECOMMUNICATIONS OF VIRGINIA LLC   081-02-41862   02-41862    343,572  
ACC-AMN HOLDINGS, LLC   081-02-41861   02-41861    --  
ADELPHIA ACQUISITION SUBSIDIARY, INC   081-02-41860   02-41860    --  
ADELPHIA ARIZONA, INC   081-02-41859   02-41859    --  
ADELPHIA BLAIRSVILLE, LLC   081-02-41735   02-41735    --  
ADELPHIA CABLE PARTNERS, LP   081-02-41902   02-41902    6,040,473  
ADELPHIA CABLEVISION ASSOCIATES, LP   081-02-41913   02-41913    463,267  
ADELPHIA CABLEVISION CORP   081-02-41752   02-41752    1,171,406  
ADELPHIA CABLEVISION OF BOCA RATON, LLC   081-02-41751   02-41751    862,188  
ADELPHIA CABLEVISION OF FONTANA, LLC   081-02-41755   02-41755    --  
ADELPHIA CABLEVISION OF INLAND EMPIRE, LLC   081-02-41754   02-41754    4,232,671  
ADELPHIA CABLEVISION OF NEW YORK, INC   081-02-41892   02-41892    2,190,428  
ADELPHIA CABLEVISION OF NEWPORT BEACH, LLC   081-02-41947   02-41947    664,683  
ADELPHIA CABLEVISION OF ORANGE COUNTY II, LLC   081-02-41781   02-41781    293,354  
ADELPHIA CABLEVISION OF ORANGE COUNTY, LLC   081-02-41946   02-41946    292,969  
ADELPHIA CABLEVISION OF SAN BERNANDINO, LLC   081-02-41753   02-41753    --  
ADELPHIA CABLEVISION OF SANTA ANA, LLC   081-02-41831   02-41831    3,630,086  
ADELPHIA CABLEVISION OF SEAL BEACH, LLC   081-02-41757   02-41757    94,736  
ADELPHIA CABLEVISION OF SIMI VALLEY, LLC   081-02-41830   02-41830    1,000,470  
ADELPHIA CABLEVISION OF THE KENNEBUNKS, LLC   081-02-41943   02-41943    262,995  
ADELPHIA CABLEVISION OF WEST PALM BEACH III, LLC   081-02-41783   02-41783    177,168  
ADELPHIA CABLEVISION OF WEST PALM BEACH IV, LLC   081-02-41766   02-41766    2,627,662  
ADELPHIA CABLEVISION OF WEST PALM BEACH V, LLC   081-02-41764   02-41764    60,430  
ADELPHIA CABLEVISION, LLC   081-02-41858   02-41858    56,329,128  
ADELPHIA CALIFORNIA CABLEVISION, LLC   081-02-41942   02-41942    3,155,083  
ADELPHIA CENTRAL PENNSYLVANIA, LLC   081-02-41950   02-41950    3,319,405  
ADELPHIA CLEVELAND, LLC   081-02-41793   02-41793    11,518,628  
ADELPHIA COMMUNICATIONS CORPORATION   081-02-41729   02-41729    --  
ADELPHIA COMMUNICATIONS INTERNATIONAL, INC   081-02-41857   02-41857    --  
ADELPHIA COMMUNICATIONS OF CALIFORNIA II, LLC   081-02-41748   02-41748    2,771,444  
ADELPHIA COMMUNICATIONS OF CALIFORNIA III, LLC   081-02-41817   02-41817    1,620,929  




49


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

Schedule VI
Page 2 of 6

Court Reporting schedules for Cash Disbursements
for the Month Ended August 31, 2003

LEGAL ENTITY
Account
Number

Case
Number

Disbursements
ADELPHIA COMMUNICATIONS OF CALIFORNIA, LLC   081-02-41749   02-41749    94,153  
ADELPHIA COMPANY OF WESTERN CONNECTICUT   081-02-41801   02-41801    1,783,059  
ADELPHIA GENERAL HOLDINGS III, LLC   081-02-41854   02-41854    --  
ADELPHIA GP HOLDINGS, LLC   081-02-41829   02-41829    --  
ADELPHIA GS CABLE, LLC   081-02-41908   02-41908    2,108,916  
ADELPHIA HARBOR CENTER HOLDINGS LLC   081-02-41853   02-41853    --  
ADELPHIA HOLDINGS 2001, LLC   081-02-41926   02-41926    --  
ADELPHIA INTERNATIONAL II, LLC   081-02-41856   02-41856    --  
ADELPHIA INTERNATIONAL III, LLC   081-02-41855   02-41855    --  
ADELPHIA MOBILE PHONES, INC   081-02-41852   02-41852    --  
ADELPHIA OF THE MIDWEST, INC   081-02-41794   02-41794    --  
ADELPHIA PINELLAS COUNTY, LLC   081-02-41944   02-41944    --  
ADELPHIA PRESTIGE CABLEVISION, LLC   081-02-41795   02-41795    4,959,802  
ADELPHIA TELECOMMUNICATIONS OF FLORIDA, INC   081-02-41939   02-41939    25,792  
ADELPHIA TELECOMMUNICATIONS, INC   081-02-41851   02-41851    1,053,851  
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    --  
ARAHOVA HOLDINGS, LLC   081-02-41893   02-41893    --  
BADGER HOLDING CORP   081-02-41792   02-41792    1,145  
BETTER TV INC. OF BENNINGTON   081-02-41914   02-41914    254,192  
BLACKSBURG/SALEM CABLEVISION, INC   081-02-41759   02-41759    536,988  
BRAZAS COMMUNICATIONS, INC   081-02-41804   02-41804    --  
BUENAVISION TELECOMMUNICATIONS, INC   081-02-41938   02-41938    448,354  
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    218,300  
CENTURY ADVERTISING, INC   081-02-41731   02-41731    --  
CENTURY ALABAMA CORP   081-02-41889   02-41889    243,726  
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    651,218  
CENTURY CABLE HOLDING CORP   081-02-41814   02-41814    --  
CENTURY CABLE HOLDINGS, LLC   081-02-41812   02-41812    9,507,248  
CENTURY CABLE MANAGEMENT CORPORATION   081-02-41887   02-41887    172,598  
CENTURY CABLE OF SOUTHERN CALIFORNIA   081-02-41745   02-41745    --  
CENTURY CABLEVISION HOLDINGS, LLC   081-02-41936   02-41936    2,040,983  




50


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

Schedule VI
Page 3 of 6

Court Reporting schedules for Cash Disbursements
for the Month Ended August 31, 2003

LEGAL ENTITY
Account
Number

Case
Number

Disbursements
CENTURY CAROLINA CORP   081-02-41886   02-41886    2,434,573  
CENTURY COLORADO SPRINGS CORP   081-02-41736   02-41736    106,996  
CENTURY COLORADO SPRINGS PARTNERSHIP   081-02-41774   02-41774    7,033,967  
CENTURY COMMUNICATIONS CORPORATION   081-02-12834   02-12834    1,735,190  
CENTURY CULLMAN CORP   081-02-41888   02-41888    324,449  
CENTURY ENTERPRISE CABLE CORP   081-02-41890   02-41890    280,231  
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    1,787,420  
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    24,353  
CENTURY ISLAND CABLE TELEVISION CORP   081-02-41772   02-41772    --  
CENTURY KANSAS CABLE TELEVISION CORP   081-02-41884   02-41884    159,868  
CENTURY LYKENS CABLE CORP   081-02-41883   02-41883    134,903  
CENTURY MENDOCINO CABLE TELEVISION, INC   081-02-41780   02-41780    1,050,231  
CENTURY MISSISSIPPI CORP   081-02-41882   02-41882    364,019  
CENTURY MOUNTAIN CORP   081-02-41797   02-41797    155,787  
CENTURY NEW MEXICO CABLE TELEVISION CORP   081-02-41784   02-41784    --  
CENTURY NORWICH CORP   081-02-41881   02-41881    703,973  
CENTURY OHIO CABLE TELEVISION CORP   081-02-41811   02-41811    748,882  
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    117,204  
CENTURY VIRGINIA CORP   081-02-41796   02-41796    732,244  
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    60,066  
CENTURY-TCI CALIFORNIA COMMUNICATIONS, LP   081-02-41743   02-41743    97,918  
CENTURY-TCI CALIFORNIA, LP   081-02-41741   02-41741    41,408,226  
CENTURY-TCI HOLDINGS, LLC   081-02-41742   02-41742    --  
CHELSEA COMMUNICATIONS, INC   081-02-41923   02-41923    75  
CHELSEA COMMUNICATIONS, LLC   081-02-41924   02-41924    6,088,798  




51


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

Schedule VI
Page 4 of 6

Court Reporting schedules for Cash Disbursements
for the Month Ended August 31, 2003

LEGAL ENTITY
Account
Number

Case
Number

Disbursements
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    547,366  
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    586,380  
EMPIRE SPORTS NETWORK, LP   081-02-41844   02-41844    515,089  
FAE CABLE MANAGEMENT CORP   081-02-41734   02-41734    --  
FOP INDIANA, LP   081-02-41816   02-41816    245,934  
FRONTIERVISION ACCESS PARTNERS, LLC   081-02-41819   02-41819    3,058,744  
FRONTIERVISION CABLE NEW ENGLAND , INC   081-02-41822   02-41822    673,293  
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    75  
FRONTIERVISION OPERATING PARTNERS, LLC   081-02-41825   02-41825    --  
FRONTIERVISION OPERATING PARTNERS, LP   081-02-41821   02-41821    23,963,394  
FRONTIERVISION PARTNERS, LP   081-02-41828   02-41828    160  
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    1,191,361  
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    2,166,962  
GS TELECOMMUNICATIONS LLC   081-02-41906   02-41906    --  
HARRON CABLEVISION OF NEW HAMPSHIRE, INC   081-02-41750   02-41750    2,407,736  
HUNTINGTON CATV, INC   081-02-41765   02-41765    --  
IMPERIAL VALLEY CABLEVISION, INC   081-02-41876   02-41876    897,914  
KALAMAZOO COUNTY CABLEVISION, INC   081-02-41922   02-41922    --  
KEY BISCAYNE CABLEVISION   081-02-41898   02-41898    83,643  
KOOTENAI CABLE, INC   081-02-41875   02-41875    747,286  
LAKE CHAMPLAIN CABLE TELEVISION CORPORATION   081-02-41911   02-41911    250,929  
LEADERSHIP ACQUISITION LIMITED PARTNERSHIP   081-02-41931   02-41931    --  




52


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

Schedule VI
Page 5 of 6

Court Reporting schedules for Cash Disbursements
for the Month Ended August 31, 2003

LEGAL ENTITY
Account
Number

Case
Number

Disbursements
LOUISA CABLEVISION, INC   081-02-41760   02-41760    14,405  
MANCHESTER CABLEVISION, INC   081-02-41758   02-41758    --  
MARTHA'S VINEYARD CABLEVISION, LP   081-02-41805   02-41805    310,620  
MERCURY COMMUNICATIONS, INC   081-02-41840   02-41840    57,210  
MICKELSON MEDIA OF FLORIDA, INC   081-02-41874   02-41874    202,035  
MICKELSON MEDIA, INC   081-02-41782   02-41782    104,880  
MONTGOMERY CABLEVISION, INC   081-02-41848   02-41848    --  
MONUMENT COLORADO CABLEVISION, INC   081-02-41932   02-41932    114,128  
MOUNTAIN CABLE COMMUNICATIONS CORPORATION   081-02-41916   02-41916    --  
MOUNTAIN CABLE COMPANY, LP   081-02-41909   02-41909    3,426,484  
MT. LEBANON CABLEVISION, INC   081-02-41920   02-41920    --  
MULTI-CHANNEL TV CABLE COMPANY   081-02-41921   02-41921    414,121  
NATIONAL CABLE ACQUISITION ASSOCIATES, LP   081-02-41952   02-41952    1,906,810  
OLYMPUS CABLE HOLDINGS, LLC   081-02-41925   02-41925    1,070,220  
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    --  
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    3,378,469  
PAGE TIME, INC   081-02-41839   02-41839    94,586  
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    169,873  
PARNASSOS HOLDINGS, LLC   081-02-41845   02-41845    --  
PARNASSOS, LP   081-02-41843   02-41843    14,755,881  
PERICLES COMMUNICATIONS CORPORATION   081-02-41919   02-41919    --  
PULLMAN TV CABLE CO., INC   081-02-41873   02-41873    306,400  
RENTAVISION OF BRUNSWICK, INC   081-02-41872   02-41872    663,762  
RICHMOND CABLE TELEVISION CORPORATION   081-02-41912   02-41912    69,682  
RIGPAL COMMUNICATIONS, INC   081-02-41917   02-41917    --  
ROBINSON/PLUM CABLEVISION, LP   081-02-41927   02-41927    478,094  
S/T CABLE CORPORATION   081-02-41791   02-41791    --  
SABRES, INC   081-02-41838   02-41838    --  
SCRANTON CABLEVISION, INC   081-02-41761   02-41761    1,193,357  
SENTINEL COMMUNICATIONS OF MUNCIE, INDIANA, INC   081-02-41767   02-41767    --  
SOUTHEAST FLORIDA CABLE, INC   081-02-41900   02-41900    10,780,558  
SOUTHWEST COLORADO CABLE INC   081-02-41769   02-41769    192,340  




53


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

Schedule VI
Page 6 of 6

Court Reporting schedules for Cash Disbursements
for the Month Ended August 31, 2003

LEGAL ENTITY
Account
Number

Case
Number

Disbursements
SOUTHWEST VIRGINIA CABLE, INC   081-02-41833   02-41833    1,201,249  
STAR CABLE INC   081-02-41787   02-41787    --  
STARPOINT, LIMITED PARTNERSHIP   081-02-41897   02-41897    1,061,557  
SVHH CABLE ACQUISITION, LP   081-02-41836   02-41836    790,513  
SVHH HOLDINGS, LLC   081-02-41837   02-41837    --  
TELE-MEDIA COMPANY OF HOPEWELL-PRINCE GEORGE   081-02-41798   02-41798    376,214  
TELE-MEDIA COMPANY OF TRI-STATES, LP   081-02-41809   02-41809    171,398  
TELE-MEDIA INVESTMENT PARTNERSHIP, LP   081-02-41951   02-41951    1,277,523  
TELESAT ACQUISITION LIMITED PARTNERSHIP   081-02-41929   02-41929    --  
TELESAT ACQUISITION, LLC   081-02-41871   02-41871    1,834,427  
THE GOLF CLUB AT WENDING CREEK FARMS, LLC   081-02-41841   02-41841    --  
THE MAIN INTERNETWORKS, INC   081-02-41818   02-41818    --  
THE WESTOVER TV CABLE CO., INC   081-02-41786   02-41786    --  
THREE RIVERS CABLE ASSOCIATES, LP   081-02-41910   02-41910    780,824  
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    6,080,687  
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    100,326  
VAN BUREN COUNTY CABLEVISION, INC   081-02-41832   02-41832    363,363  
WARRICK CABLEVISION, INC   081-02-41866   02-41866    --  
WARRICK INDIANA, LP   081-02-41865   02-41865    162,802  
WELLSVILLE CABLEVISION, LLC   081-02-41806   02-41806    313,884  
WEST BOCA ACQUISITION LIMITED PARTNERSHIP   081-02-41899   02-41899    1,130,073  
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    159,709  
YOUNG'S CABLE TV CORP   081-02-41915   02-41915    238,999  
YUMA CABLEVISION, INC   081-02-41868   02-41868    836,461  

     Total           $ 291,397,867  




54


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

Schedule VII
Page 1 of 2

Court Reporting schedules for Insurance Coverage

Coverage **
Company
Policy No.
Term
Commercial Property Royal Indemnity Company R2HD329266 05/16/03 - 05/16/04

       

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

       

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

       

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

       




55


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

Schedule VII
Page 2 of 2

Court Reporting schedules for Insurance Coverage

Coverage **
Company
Policy No.
Term
Aircraft Policy United States Aircraft Insurance 360AC625118 11/23/02 - 11/23/03

       

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

       

Executive Protection Federal Insurance 81516188 12/19/01 - 12/19/03
(Kidnap/Ransom & Extortion)      

       

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

       

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

       

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

       

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

       

Media Liability Illinois Union Insurance Company EONG21640104001 10/28/02 - 10/28/03

* 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