EX-99.1 3 acc1003mor.htm 10/31/2003 MOR FOR ADELPHIA 10/31/2003 Adelphia MOR

UNITED STATES BANKRUPTCY COURT
SOUTHERN DISTRICT OF NEW YORK

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

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

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

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

Willkie Farr & Gallagher LLP
(Debtors’ Attorneys)

Monthly Operating Loss: $(15,050)
($ 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: November 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)
October 31,
2003

ASSETS:        
Cash and cash equivalents   $ 292,632  
Restricted cash    85,389  
Subscriber receivables - net    220,941  
Prepaid expenses and other assets - net    488,480  
Investments    28,452  
Intercompany receivables    27,530,008  
Related party receivables    1,883,140  
Property, plant and equipment - net    7,064,955  
Intangible assets - net    15,438,018  

       Total assets   $ 53,032,015  

LIABILITIES AND STOCKHOLDERS' EQUITY:  
Accounts payable   $ 235,512  
Subscriber advance payments and deposits    114,297  
Accrued interest and other liabilities    371,462  
Intercompany payables    486,028  
Related party payables    162,230  
Parent and subsidiary debt    283,325  
Deferred income taxes    2,004,685  

     3,657,539  

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    1,129,562  
   Accrued interest and other liabilities    385,508  
   Intercompany payables    27,012,249  
   Related party payables    1,358,965  
   Cumulative redeemable exchangeable preferred stock    148,794  

     Total liabilities subject to compromise    46,302,834  

     Total liabilities    49,960,373  

Minority interests    550,755  

Stockholders' equity:  
   Convertible preferred stock    397  
   Class A and Class B common stock, $.01 par value, 1,500,000,000 shared authorized,  
     254,842,461 shares issued and outstanding    2,548  
   Additional paid-in capital    9,460,346  
   Accumulated other comprehensive loss    (6,864 )
   Accumulated deficit    (3,939,983 )
   Treasury stock, at cost    (149,401 )

     5,367,043  
   Amounts due from Rigas family entities under co-borrowing credit facilities    (2,846,156 )

     Total stockholders' equity    2,520,887  

       Total liabilities and stockholders' equity   $ 53,032,015  

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
October 31, 2003

Sixteen
Months Ended
October 31, 2003

Revenue     $ 306,024   $ 4,628,799  
Cost and expenses:  
   Direct operating and programming    154,196    2,169,264  
   Selling, general and administrative    76,067    1,029,059  
   Depreciation and amortization    74,854    1,171,584  
   Impairment of long-lived and other assets    --    72,134  
   Non-recurring professional fees    8,468    74,352  
   Estimated provision for accounting changes    --    51,000  


       Operating income (loss) before reorganization expenses due to    (7,561 )  61,406  
         bankruptcy  
   Reorganization expenses due to bankruptcy    7,489    119,732  


Operating income (loss)    (15,050 )  (58,326 )


Other income (expense):  
   Interest expense    (33,553 )  (558,252 )
   Minority interest in losses of subsidiaries - net    2,036    10,102  
   Other-than-temporary impairment of investments and other assets    --    (182,253 )
   Other    329    6,182  


     (31,188 )  (724,221 )


Net loss before income taxes    (46,238 )  (782,547 )
Income tax benefit    --    35  

Net loss applicable to common stockholders   $ (46,238 ) $ (782,512 )


Net loss per weighted average share outstanding - basic and diluted   $ (0.18 ) $ (3.08 )


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
October 31, 2003

Sixteen
Months Ended
October 31, 2003

Cash flows from operating activities:            
  Net loss   $ (46,238 ) $ (782,512 )
   Adjustments to reconcile net loss to net cash  
     provided by operating activities:  
   Depreciation and amortization    74,854    1,171,584  
   Amortization of bank financing costs    2,069    31,998  
   Impairment of long-lived and other assets    --    72,134  
   Other-than-temporary impairment of investments  
     and other assets    --    182,253  
   Minority interest in losses of subsidiaries - net    (2,036 )  (10,102 )
   Gain on sale of assets - net    --    (1,969 )
   Reorganization expenses due to bankruptcy    7,489    119,732  
   Non-recurring professional fees, net of amounts paid    612    21,573  
   Change in assets and liabilities:  
     Subscriber receivables - net    761    (10,604 )
     Prepaid expenses and other assets - net    (135 )  (52,557 )
     Accounts payable    (7,871 )  262,928  
     Subscriber advance payments and deposits    14,185    36,465  
     Accrued interest and other liabilities    (953 )  57,361  
     Intercompany receivables and payables - net    (192 )  (18,579 )


Net cash provided by operating activities before  
   payment of reorganization expenses    42,545    1,079,705  
Reorganization expenses paid during the period    (7,673 )  (91,964 )


Net cash provided by operating activities    34,872    987,741  


Cash flows from investing activities:  
   Expenditures for property, plant and equipment    (72,818 )  (918,404 )
   Cash paid for acquisitions    --    (2,887 )
   Investment distributions and contributions - net    --    (1,054 )
   Related party receivables and payables - net    660    30,479  


Net cash used in investing activities    (72,158 )  (891,866 )


Cash flows from financing activities:  
   Proceeds from debt    16,000    221,000  
   Payments of debt    (1,765 )  (33,824 )
   Payment of debtor in possession bank financing costs    --    (48,797 )


Net cash provided by financing activities    14,235    138,379  


Change in cash, cash equivalents and restricted cash    (23,051 )  234,254  
Cash, cash equivalents and restricted cash, beginning of period    401,072    143,767  


Cash, cash equivalents and restricted cash, end of period   $ 378,021    378,021  


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




4


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

1. Organization, Business and Proceedings under Chapter 11

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

        Solely for the purposes of the accompanying unaudited consolidated financial statements, the accounts of Adelphia, including its majority-owned subsidiaries and subsidiaries that are at least 50% owned and controlled by Adelphia, are included with the exception of those subsidiaries/entities 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 October 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 October 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” or “Filing Entities”) except for the Non-Filing Entities and CMLCV which filed on September 30, 2002 (see Note 18) filed voluntary petitions to reorganize under Chapter 11 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. By order dated November 13, 2003, the Bankruptcy Court granted the Company’s fourth request for an extension of the exclusive period within which to file a plan or plans of reorganization and solicit acceptances thereof through February 17, 2004 and April 20, 2004, respectively.




5


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 October 31, 2003, or the results of its operations or its cash flows for the one and sixteen month periods ended October 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 CitiGroup Global Markets Inc. (formerly known as Salomon Smith Barney, Inc.) as Co-Lead Arrangers (the “DIP Lenders”), for a Debtor-in-Possession Credit Facility (the “DIP Facility”). See Note 2 to these unaudited consolidated financial statements for further discussion. The Company believes that cash flows from operations, along with the financing provided through the DIP Facility, should allow the Company to continue as a going concern; however, there can be no assurance of this. The Company’s ability to continue as a going concern is also dependent upon its ability to maintain compliance with covenants under the DIP Facility and the ability to generate sufficient cash flow from operations and financing sources to meet its obligations as they become due. In the event a Chapter 11 plan or plans of reorganization is confirmed by the Bankruptcy Court and becomes effective, continuation of the Company’s business thereafter will be dependent on the Company’s ability to achieve positive operating results and maintain satisfactory capital and liquidity. Until a plan or plans of reorganization is confirmed by the Bankruptcy Court and becomes effective, there can be no assurance that the Company will emerge from these bankruptcy proceedings. Furthermore, the effect on the Company’s business from the terms and conditions of such a plan or plans of reorganization cannot be determined at this time and, therefore, also raises substantial doubt regarding the Company’s ability to continue as a going concern.




6


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

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

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




7


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

Reclassification

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

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

Dismissal of Former Independent Public Accountants/New Management

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

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

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




8


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

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 October 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 debtor-in-possession commitment that Adelphia received can be used for general corporate purposes and investments, as defined in the DIP Facility. The DIP Facility is secured with a first priority lien on all of Adelphia’s unencumbered assets, a priming first priority lien on all its assets securing its pre-petition bank debt, and a junior lien on all other assets subject to valid pre-existing liens.  The DIP Facility consists of a $1,300,000 revolving credit facility (the “Tranche A Loans”) and a $200,000 loan (the “Tranche B Loan”). Loans under the DIP Facility bear interest at the Alternate Base Rate (greatest of the Prime Rate, the Base CD Rate plus 1% or the Federal Funds Effective Rate plus .5%) plus 2.5% or LIBOR plus 3.5%.  On September 3, 2002, the Company closed on the DIP Facility and, as part of the closing, the proceeds from the Tranche B Loan in the amount of $200,000 were funded by the DIP Lenders and transferred into credit-linked investment accounts maintained at JPMorgan Chase Bank. The Company pays interest on the Tranche B Loan proceeds, net of interest income, as defined. Furthermore, as of October 31, 2003, the Company has issued letters of credit totaling $42,271 secured by the Tranche B Loan proceeds. The portion of the proceeds from the Tranche B Loan associated with issued letters of credit has been reflected in restricted cash in the accompanying consolidated balance sheet.

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

        On July 10, 2003, the Company made a mandatory prepayment of principal on the DIP Facility in connection with an asset sale. As a result, the total commitment for the entire DIP Facility was reduced to $1,499,032 and the total commitment of the Tranche B Loan was reduced to $199,032. As of October 31, 2003, $199,032 under the Tranche B Loan has been drawn and $21,000 under the Tranche A Loan has been drawn, leaving availability of $1,279,000 under the Tranche A Loans.




9


Co-Borrowing Credit Facilities

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

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

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

        On or about October 3, 2003, certain of the Defendants filed objections to the Creditors’ Committee’s motion seeking standing to pursue the adversary proceeding filed against the Defendants.




10


Parent and Subsidiary Debt

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

Parent Debt:

October 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    220,032  
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    185,744  

   Total subsidiary debt   $ 6,787,881  

   Total parent and subsidiary debt, exclusive of co-borrowing credit facilities    13,704,925  
   Debt under co-borrowing credit facilities attributable to Rigas Entities    2,846,156  

    $ 16,551,081  




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        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 $13,704,925 consists of liabilities subject to compromise of $13,421,600, bank financing under the DIP Facility of $220,032 and capital leases of $63,293.

Weighted average interest rate payable by subsidiaries  
   under credit agreements with banks 4.81%

Interest Expense

        Interest expense totaled $33,553 and $558,252 for the one and sixteen month periods ended October 31, 2003, respectively, of which $12,732 and $213,680 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 sixteen month periods ended October 31, 2003 is $95,175 and $1,535,170, respectively.

Other

        By order dated August 7, 2003, the Bankruptcy Court ordered that the Rigas family could cause the Rigas Entities to pay on their behalf certain defense costs, not to exceed $15,000 in the aggregate. The order does not require any Debtor to advance funds of any Debtor’s estate for such defense costs. Adelphia and the Creditors’ Committee both appealed the order. The United States District Court for the Southern District of New York temporarily stayed the order. On September 2, 2003, the Bankruptcy Court approved a stipulation and order between the Debtors, the Rigas Family and certain other parties that allowed the Rigas Entities to advance up to $15,000 in defense costs to the Rigas Family, 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. As of October 31, 2003, the Rigas Entities had advanced $3,700 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.




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        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 assume or reject pre-petition executory contracts and unexpired leases with the approval of the Bankruptcy Court. Unless otherwise agreed to by the parties, the cost of curing any pre-petition executory contract or unexpired lease is borne by the Debtors. Any 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. By order dated October 24, 2003, the Bankruptcy Court established a deadline for filing proofs of claim against the Debtors’ estates (the “Bar Date”) of January 9, 2004 at 5:00 P.M. (Eastern Time). Differences between liability amounts estimated by the Company and claims filed by creditors will be investigated and the Bankruptcy Court will make a final determination of the 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. On or about October 8, 2003, the Company filed its First Amendments to its Schedules of Liabilities and Statements of Financial Affairs. On or about October 24, 2003, the Company filed its Second Amendments to its Schedules of Liabilities. By order dated November 13, 2003, the Bankruptcy Court granted the Company an extension through January 15, 2004 to file its Schedules of Assets.




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        As of October 31, 2003, the Company had liabilities subject to compromise of $46,302,834. Liabilities subject to compromise have been reported in accordance with SOP 90-7. Such amounts may be subject to future adjustments depending on Bankruptcy Court actions, further developments with respect to disputed claims, determinations of the secured status of certain claims, the values of any collateral securing such claims, or other events. Such adjustments may be material to the amounts reported as liabilities subject to compromise.

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

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

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

6. Accounts Payable, Accrued Expenses and Other Liabilities

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




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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 $92,000 for the respective one and sixteen month periods ended October 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.

8. Intercompany Receivables and Payables

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

9. Related Party Receivables and Payables

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

10. Cash and Cash Equivalents and Restricted Cash

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

        As of October 31, 2003, the Company has restricted cash of $42,271 relating to proceeds from the Tranche B Loan which are subject to issued letters of credit. In addition, as required by an agreement with the Company’s insurance provider, the Company has restricted cash for the payment of franchise obligations in the amount of $28,422. Also included in restricted cash is $13,195 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.




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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 $12,833.

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.

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 sixteen month period ended October 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.




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        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:
Sixteen Months
Ended
October 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:
Sixteen Months
Ended
October 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  

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.




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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 (collectively, the “Company Claims”). On June 23, 2003, Devon filed a disclosure statement for the joint plan of liquidation (the “Disclosure Statement”). On or about July 25, 2003, the Devon Bankruptcy Court approved the Disclosure Statement. The Devon Bankruptcy Court approved Devon’s first amended joint plan of liquidation at a hearing conducted on September 17, 2003 and by order entered on October 1, 2003. According to the Disclosure Statement, Devon Mobile and the Official Committee of Unsecured Creditors appointed in the Devon Mobile chapter 11 cases disagree with the Company Claims and intend to file an objection seeking an order eliminating such claims in their entirety. As of the date hereof, Devon Mobile has not objected to the Company Claims.

Buffalo Sabres

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

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




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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. By order dated October 20, 2003, the Debtors rejected the partnership agreement with Praxis Capital.

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

Property, Plant and Equipment, and Intangible Assets

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

        As more fully discussed in Note 3, the Company has corrected many of its erroneous accounting policies and practices for PP&E with respect to the accounting for Capitalized Costs and Capitalized Installation and Construction Activities for the ten months ended October 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.




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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 $28,199 and $523,347 for the one and sixteen month periods ended October 31, 2003, respectively. Included in these amounts are cash payments made by the Company on behalf of the Rigas family entities of $11,932 and $223,913 for the one and sixteen month periods ended October 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 sixteen month periods ended October 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 of and reconciliation to the most directly comparable GAAP financial measure. Since EBITDA can be used as either a performance or liquidity measure, presented below is a reconciliation of EBITDA to net loss and net cash provided by operating activities as presented in the accompanying unaudited consolidated financial statements.




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Reconciliation of EBITDA to Net Loss Applicable to Common Stockholders
Month Ended
October 31, 2003

Sixteen
Months Ended
October 31, 2003

EBITDA     $ 62,169   $ 947,289  
Adjustments to reconcile EBITDA to net loss  
 applicable to common stockholders:  
   Depreciation and amortization    (74,854 )  (1,171,584 )
   Interest expense    (33,553 )  (558,252 )
   Income tax benefit    --    35  


Net loss applicable to common stockholders   $ (46,238 ) $ (782,512 )







Reconciliation of EBITDA to Net Cash Provided by Operating Activities
Month Ended
October 31,
2003

Sixteen
Months Ended
October 31,
2003

EBITDA     $ 62,169   $ 947,289  
Adjustments to reconcile EBITDA to net cash  
  provided by operating activities:  
Amortization of bank financing costs    2,069    31,998  
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    (2,036 )  (10,102 )
Gain on sale of assets - net    --    (1,969 )
Reorganization expenses due to bankruptcy    7,489    119,732  
Non-recurring professional fees, net of amounts paid    612    21,573  
Change in Assets and Liabilities:  
   Subscriber receivables - net    761    (10,604 )
   Prepaid expenses and other assets - net    (135 )  (52,557 )
   Accounts payable    (7,871 )  262,928  
   Subscriber advance payments and deposits    14,185    36,465  
   Accrued interest and other liabilities    (953 )  57,361  
   Intercompany receivables and payables - net    (192 )  (18,579 )
Reorganization expenses paid during the period    (7,673 )  (91,964 )
Interest expense    (33,553 )  (558,252 )
Income tax benefit    --    35  


Net cash provided by operating activities   $ 34,872   $ 987,741  





21


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.

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

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

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

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




22


19. Customers

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

Filing Entities
Non-Filing and
Rigas Entities

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



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



September 30, 2003: 
 Basic customers  5,078,093   386,761   5,464,854  
 Digital customers  1,822,890   154,560   1,977,450  
 High speed internet customers  876,991   58,974   935,965  



 Total revenue generating units  7,777,974   600,295   8,378,269  



20. Bankruptcy Court Reporting Schedules

        The Bankruptcy Court reporting schedules included in this report beginning on page 24 are for the period from October 1 through October 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.




23


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

Reference
Gross wages paid     $ 70,652,827   Schedule I    
Employee payroll taxes withheld    15,870,645   Schedule I  
Employer payroll taxes due    5,170,462   Schedule I  
Payroll taxes paid*    14,492,364   Schedule II*  
Sales and other taxes due    6,576,396   Schedule III  
Gross taxable sales    91,111,833   Schedule III  
Real estate and personal property taxes paid    2,272,363   Schedule IV  
Sales and other taxes paid    7,129,508   Schedule V  
Cash disbursements    363,269,172   Schedule VI  
Insurance coverage    N/A   Schedule VII  

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




24


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

Schedule I

Court Reporting schedules for Payroll and Payroll Taxes
for the Month Ended October 31, 2003



Week Ending Date
Gross
Wages Paid

Employee Payroll
Taxes Withheld

Employer Payroll
Taxes Due

03-Oct-03 $22,873,362 $5,058,295 $1,704,302
17-Oct-03 $24,366,943 $5,585,181 $1,770,272
31-Oct-03 $23,412,522 $5,227,169 $1,695,888



Total $70,652,827 $15,870,645 $5,170,462




25


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

Schedule II
Pages 1 to 5

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

Payee
Payroll Taxes
Paid

Payment Date
STATE OF CONNECTICUT     $ 16,170   10/2/2003    
STATE OF MARYLAND    878   10/2/2003  
STATE OF PENNSYLVANIA    86   10/2/2003  
STATE OF VIRGINIA    3,458   10/2/2003  
STATE OF WEST VIRGINIA    865   10/2/2003  
INTERNAL REVENUE SERVICE    94,300   10/3/2003  
NORTH CAROLINA DEPT OF REVENUE    12,676   10/3/2003  
OREGON DEPARTMENT OF REVENUE    61   10/3/2003  
INTERNAL REVENUE SERVICE    5,813,045   10/6/2003  
STATE OF ARIZONA    2,036   10/6/2003  
STATE OF CALIFORNIA    178,281   10/6/2003  
STATE OF COLORADO    56,872   10/6/2003  
STATE OF CONNECTICUT    2,333   10/6/2003  
STATE OF IDAHO    5,141   10/6/2003  
STATE OF INDIANA    1,061   10/6/2003  
STATE OF KANSAS    501   10/6/2003  
STATE OF KENTUCKY    21,555   10/6/2003  
STATE OF MAINE    26,406   10/6/2003  
STATE OF MASSACHUSETTS    23,379   10/6/2003  
STATE OF NEW YORK    120,268   10/6/2003  
STATE OF OHIO    72,209   10/6/2003  
STATE OF OKLAHOMA    358   10/6/2003  
STATE OF PENNSYLVANIA    95,916   10/6/2003  
STATE OF SOUTH CAROLINA    5,647   10/6/2003  
STATE OF VERMONT    15,441   10/6/2003  
STATE OF VIRGINIA    59,290   10/6/2003  
HAB-EIT    931   10/7/2003  
SCOTT TOWNSHIP TAXES    1,778   10/7/2003  
ALTOONA AREA SCHOOL DISTRICT    858   10/8/2003  
ASHLAND FINANCIAL DEPARTMENT    1,190   10/8/2003  
BEDFORD COUNTY TAX SERVICE    746   10/8/2003  
BETHEL PARK BOROUGH    1,883   10/8/2003  
BLAIRSVILLE BORO    5,058   10/8/2003  
BOYLE COUNTY COURTHOUSE    223   10/8/2003  
BROOKLYN CITY INCOME TAX    185   10/8/2003  
BRYAN CITY INCOME TAX    1,740   10/8/2003  
CENTRAL TAX BURE(A)    67   10/8/2003  
CENTRAL TAX BUREAU OF P    131,425   10/8/2003  
CITY OF BEATTYVILLE    154   10/8/2003  
CITY OF BRUNSWICK    252   10/8/2003  
CITY OF CARLISLE    39   10/8/2003  
CITY OF CYNTHIANA    120   10/8/2003  
CITY OF HARRODSBURG    1,309   10/8/2003  
CITY OF IRONTON    365   10/8/2003  
CITY OF LEBANON    450   10/8/2003  
CITY OF MEDEIRA    121   10/8/2003  
CITY OF NEW PHILADELPHIA    2,856   10/8/2003  
CITY OF PARIS    446   10/8/2003  
CITY OF PORT CLINTON    2,071   10/8/2003  
CITY OF PORTSMOUTH    2,459   10/8/2003  
CITY OF RICHMOND    16,654   10/8/2003  
CITY OF RUSSELL    434   10/8/2003  
CITY OF STANTON    110   10/8/2003  
CITY OF VANCEBURG    49   10/8/2003  
CITY OF VERSAILLES    352   10/8/2003  
CITY OF WASHINGTON COURTHOUSE    786   10/8/2003  
CITY OF WAVERLY    80   10/8/2003  
CLARION WAGE TAX OFFICE    1,225   10/8/2003  
CLEARFIELD BORO    75   10/8/2003  
COLLECTOR OF TAXES    1,185   10/8/2003  
COLLEGE TOWNSHIP TREASURE    10,962   10/8/2003  
COLUMBUS CITY INCOME TAX    453   10/8/2003  
COSHOCTON CITY    863   10/8/2003  
DEFIANCE CITY INCOME TAX    2,700   10/8/2003  
DIRECTOR OF FINANCE    782   10/8/2003  
GARRARD COUNTY FISCAL COURT    347   10/8/2003  
GETTYSBURG AREA SD    767   10/8/2003  
HAB-EIT    22,896   10/8/2003  
HARRISON COUNTYTAX ADMINISTRAT    84   10/8/2003  
HERMITAGE RECEIVER OF TAXES    3,095   10/8/2003  
JESSAMINE COUNTY    187   10/8/2003  
LAUREL COUNTY    806   10/8/2003  
LINCOLN CO OCCUPATIONAL LICENSE    60   10/8/2003  
LOCK HAVEN    991   10/8/2003  
LOGAN CITY INCOME TAX    1,006   10/8/2003  
LYKENS BOROUGH    503   10/8/2003  
MARION COUNTY TREASURER    449   10/8/2003  
MCLEAN COUNTY LICENSE FEE    33   10/8/2003  
MERCER COUNTY FISCAL COURT    464   10/8/2003  
MIFFCO TAX SERVICE INC    1,062   10/8/2003  
MINERVA VILLAGE INCOME TAX    1,053   10/8/2003  
MONTGOMERY COUNTY    420   10/8/2003  
MT STERLING    180   10/8/2003  
NICHOLASVILLE TREASURER    406   10/8/2003  
NORTHWESTERN SD    77   10/8/2003  
OCCUPATIONAL TAX ADMINISTRATION    142   10/8/2003  
OHIO COUNTY    31   10/8/2003  
POWELL COUNTY    110   10/8/2003  
PUNXSUTAWNEY BORO    2,150   10/8/2003  
RECEIVER OF TAXES    4,464   10/8/2003  
RICHLAND TOWNSHIP    119   10/8/2003  
ROCHESTER BORO SD    75   10/8/2003  
ROWAN COUNTY FINANCE    473   10/8/2003  
SANDY TOWNSHIP    217   10/8/2003  
SCOTT COUNTY OCCUPA TAX    105   10/8/2003  
SCOTT COUNTY SCHOOL DISTRICT    52   10/8/2003  
SOMERSET    782   10/8/2003  
SPRINGFIELD CITY (A)    21   10/8/2003  
STANFORD OCCUPATIONAL TAX    39   10/8/2003  
TREASURER BUTLER COUNTY    18   10/8/2003  
TYRONE AREA SCHOOL DISTRICT    122   10/8/2003  
VILLAGE OF MILLERSBURG    263   10/8/2003  
VILLAGE OF WATERVILLE    1,743   10/8/2003  
VILLAGE OF WEST UNITY    9   10/8/2003  
WASHINGTON COUNT(A)    17   10/8/2003  
WAUSEON INCOME TAX DEPARTMENT    262   10/8/2003  
WOODFORD COUNTY    403   10/8/2003  
CITY OF STRUTHERS    1,012   10/10/2003  
MOREHEAD DIRECTOR OF FIN    1,189   10/10/2003  
VILLAGE OF FAYETTE    77   10/10/2003  
ASHLAND FINANCIAL DEPARTMENT    47   10/14/2003  
GEORGIA DEPARTMENT OF REVENUE    151   10/14/2003  
BUREAU OF EMPLOYER TAX OPERATIO    36,797   10/17/2003  
BUREAU OF EMPLOYMENT PROGRAMS    765   10/17/2003  
BUREAU OF EMPLOYMENT SERVICES    7,321   10/17/2003  
DEPARTMENT OF ECONOMIC SECURITY    25   10/17/2003  
DEPARTMENT OF EMPLOYMENT    6,227   10/17/2003  
DEPARTMENT OF EMPLOYMENT SECURI    298   10/17/2003  
DEPARTMENT OF HUMAN RESOURCES    55   10/17/2003  
DEPARTMENT OF INDUSTRIAL RELATI    141   10/17/2003  
DEPARTMENT OF LABOR    2,474   10/17/2003  
DEPARTMENT OF LABOR & EMPLOYMEN    5,634   10/17/2003  
DIVISION OF UNEMPLOYMENT INSURA    766   10/17/2003  
EMPLOYMENT RESOURCES DIVISION    11   10/17/2003  
EMPLOYMENT SECURITY COMMISSION    4,421   10/17/2003  
EMPLOYMENT SECURITY DEPARTMENT    3,631   10/17/2003  
INDIANA DEPARTMENT OF WORKFORCE    11   10/17/2003  
INTERNAL REVENUE SERVICE    108,271   10/17/2003  
MASSACHUSETTS DIVISION OF    8,710   10/17/2003  
MONTANA DEPARTMENT OF LABOR    188   10/17/2003  
NEW HAMPSHIRE DEPARTMENT OF EMP    321   10/17/2003  
NORTH CAROLINA DEPT OF REVENUE    14,202   10/17/2003  
NYS UNEMPLOYMENT INSURANCE    28,181   10/17/2003  
OFFICE OF UNEMPLOYMENT INS    208   10/17/2003  
OREGON DEPARTMENT OF REVENUE    390   10/17/2003  
VERMONT DEPARTMENT OF    1,734   10/17/2003  
VIRGINA EMPLOYMENT COMMISSION    1,088   10/17/2003  
INTERNAL REVENUE SERVICE    6,324,694   10/20/2003  
STATE OF ARIZONA    1,941   10/20/2003  
STATE OF CALIFORNIA    195,523   10/20/2003  
STATE OF COLORADO    79,507   10/20/2003  
STATE OF CONNECTICUT    2,456   10/20/2003  
STATE OF IDAHO    4,662   10/20/2003  
STATE OF INDIANA    1,019   10/20/2003  
STATE OF KANSAS    498   10/20/2003  
STATE OF KENTUCKY    22,618   10/20/2003  
STATE OF MAINE    28,651   10/20/2003  
STATE OF MASSACHUSETTS    28,317   10/20/2003  
STATE OF NEW YORK    119,566   10/20/2003  
STATE OF OHIO    74,637   10/20/2003  
STATE OF OKLAHOMA    345   10/20/2003  
STATE OF PENNSYLVANIA    96,307   10/20/2003  
STATE OF SOUTH CAROLINA    5,847   10/20/2003  
STATE OF VERMONT    22,291   10/20/2003  
STATE OF VIRGINIA    71,747   10/20/2003  
FIRST UNION ADELPHIA PAYROLL AC    4,794   10/21/2003  
EMPLOYMENT SECURITY COMMISSION    79   10/22/2003  
VILLAGE OF DUBLIN    169   10/22/2003  
CASHIER-TEXAS WORKFORCE COMMISS    339   10/23/2003  
EMPLOYMENT DEVELOPMENT DEPT    29,990   10/25/2003  
INTERNAL REVENUE SERVICE    39,121   10/29/2003  
ADAMS COUNTY EIT AGENCY    20   10/31/2003  
ALTOONA AREA SCHOOL DISTRICT    10   10/31/2003  
ASHTABULA INCOME TAX    771   10/31/2003  
BUREAU OF EMPLOYER TAX OPERATIO    260   10/31/2003  
CELINA CITY    402   10/31/2003  
CENTRAL COLLECTION AGENCY    46,922   10/31/2003  
CENTRAL TAX BUREAU OF P    1,000   10/31/2003  
CENTRAL TAX BUREAU OF PA    70   10/31/2003  
CITY OF CHILLICOTHE    11,381   10/31/2003  
CITY OF CINCINNATI    367   10/31/2003  
CITY OF CLEVELAND HEIGHTS    6,317   10/31/2003  
CITY OF DANVILLE    387   10/31/2003  
CITY OF MACEDONIA    3,861   10/31/2003  
CITY OF MARION    1,206   10/31/2003  
CITY OF NEWARK    6,178   10/31/2003  
CITY OF PITTSBURGH    1,291   10/31/2003  
CITY TREASURER    10   10/31/2003  
DIRECTOR OF FINANCE    362   10/31/2003  
FIRST UNION ADELPHIA PAYROLL AC    5,247   10/31/2003  
INTERNAL REVENUE SERVICE    112,486   10/31/2003  
JORDAN TAX SERVICE INC    20   10/31/2003  
JUDITH MUSICK    10   10/31/2003  
LORAIN CITY TAX    3,524   10/31/2003  
MONTANA DEPARTMENT OF REVENUE    1,193   10/31/2003  
NORTH CAROLINA DEPT OF REVENUE    12,725   10/31/2003  
OREGON DEPARTMENT OF REVENUE    198   10/31/2003  
RITA    13,975   10/31/2003  
SCHOOL DISTRICT INCOME TAX    3,977   10/31/2003  
SHERRY IVERSON    20   10/31/2003  
STATE COLLEGE BOROUGH TAX OFFIC    40   10/31/2003  
SUSAN L MITCHELL    10   10/31/2003  
VILLAGE OF GREENWOOD    488   10/31/2003  

                 TOTAL    14,492,364  




26-30


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

Schedule III
Pages 1 to 8

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

Taxing Jurisdiction
Sales and
Other
Taxes Due

Gross
Taxable Sales

AL PSC     $ --   $ 3,738  
ALABAMA DEPT. OF REVENUE    287    4,777  
ALAMEDA COUNTY    2    29  
ALBEMARLE COUNTY    4,348    A  
AMHERST COUNTY TREASURER    8    A  
ARIZONA DEPARTMENT OF REVENUE    61    1,139  
ARKANSAS DEPARTMENT OF REVENUE    --    8  
ASHLAND INDEPENDENT BOARD OF EDUCATION    10,489    349,630  
AUGUSTA COUNTY    10    A  
BANK OF AMERICA    408    --  
BATH COUNTY SCHOOL DISTRICT    1,277    42,557  
BEDFORD CITY    4    A  
BEDFORD COUNTY    57    1,922  
BEREA COUNTY SCHOOL DISTRICT    1,882    62,742  
BOARD OF EQUALIZATION    254    A  
BOARD OF EQUALIZATION    12    159  
BOURBON COUNTY SCHOOL DISTRICT    603    20,107  
BOYD COUNTY SCHOOL DISTRICT    3,341    111,383  
BOYLE COUNTY SCHOOL DISTRICT    1,590    53,001  
BREATHITT COUNTY SCHOOL DISTRICT    883    29,440  
BRECKINRIDGE COUNTY BOARD OF EDUCATION    852    28,390  
BUREAU OF TAXATION    163    3,263  
BURGIN INDEPENDENT BOARD OF EDUCATION    330    10,998  
BUTLER COUNTY SCHOOL DISTRICT    59    1,966  
CA TELECONNECT FUND    16    33,972  
CAMPBELL COUNTY TREASURER    141    A  
CARTER COUNTY SCHOOL DISTRICT    1,670    55,653  
CATTARAUGUS COUNTY    26    A  
CCHCF-A    71    33,972  
CHARLOTTESVILLE CITY TREASURER    2,186    A  
CHAUTAUQUA COUNTY DIRECTOR OF FINANCE    22    A  
CHCF-B    917    33,972  
CHESTERFIELD COUNTY    214    A  
CHESTERFIELD COUNTY    117    2,100  
CITY OF ABERDEEN    2    30  
CITY OF ALAHAMBRA    2    35  
CITY OF ALBION    2    49  
CITY OF ARCADIA    13    265  
CITY OF BALDWIN PARK    4,030    134,343  
CITY OF BALDWIN PARK    3    99  
CITY OF BEAUMONT    2,064    68,805  
CITY OF BEAUMONT    6    214  
CITY OF BELLFLOWER    1    25  
CITY OF BERKELEY    --    6  
CITY OF BOTHELL    2    29  
CITY OF BRAWLEY    7,012    175,295  
CITY OF BRAWLEY    8    208  
CITY OF BURBANK    1    18  
CITY OF CALABASAS    5    100  
CITY OF CHARLOTTESVILLE    54,371    543,714  
CITY OF CHARLOTTESVILLE    14,905    161,165  
CITY OF CLAREMONT    --    1  
CITY OF CLOVERDALE    1    47  
CITY OF COLFAX    1    22  
CITY OF COLORADO SPRINGS    204    8,148  
CITY OF COVINA    6    105  
CITY OF CULVER CITY    5    43  
CITY OF DESERT HOT SPRINGS    5    105  
CITY OF DOWNEY    --    4  
CITY OF EDMONDS    1    9  
CITY OF EL MONTE    1    13  
CITY OF ELK GROVE    1    24  
CITY OF FONTANA    37,879    757,589  
CITY OF FONTANA    11    224  
CITY OF GARDENA    --    8  
CITY OF GLENDALE    3    37  
CITY OF HARRISONBURG TREASURER    23    A  
CITY OF HAWTHORNE    2    32  
CITY OF HERMOSA    14    233  
CITY OF HERMOSA BEACH    17,259    287,655  
CITY OF HOLTVILLE    1,846    36,911  
CITY OF HOLTVILLE    1    16  
CITY OF HUNTINGTON BEACH    1    27  
CITY OF HUNTINGTON PARK    --    1  
CITY OF INDIO    --    4  
CITY OF INGLEWOOD    3    31  
CITY OF ISSAQUAH    --    4  
CITY OF KALAMA    4    72  
CITY OF KELSO    25    415  
CITY OF KELSO    6,746    112,430  
CITY OF KIRKLAND    --    1  
CITY OF LA HABRA    24,992    416,528  
CITY OF LA HABRA    30    492  
CITY OF LA PALMA    1    16  
CITY OF LA VERNE    17    429  
CITY OF LAKEWOOD    1    17  
CITY OF LONG BEACH    10    172  
CITY OF LONGVIEW    84    1,394  
CITY OF LONGVIEW    22,625    377,083  
CITY OF LOS ANGELES    1,109    11,088  
CITY OF LYNWOOD    --    2  
CITY OF MALIBU    --    9  
CITY OF MAYWOOD    --    8  
CITY OF MERCER ISLAND    --    6  
CITY OF MONTCLAIR    2    55  
CITY OF MONTEREY PARK    2    52  
CITY OF MORENO VALLEY    54,534    908,906  
CITY OF MORENO VALLEY    63    1,044  
CITY OF NORWALK    1    27  
CITY OF OAKLAND    2    23  
CITY OF OLYMPIA    4    62  
CITY OF PALM SPRINGS    1    25  
CITY OF PALOUSE    2    30  
CITY OF PALOUSE    622    8,890  
CITY OF PASADENA    7    83  
CITY OF PICO RIVERA    11,023    220,460  
CITY OF PICO RIVERA    4    75  
CITY OF PLACENTIA    13,921    397,756  
CITY OF PLACENTIA    9    243  
CITY OF POMONA    --    3  
CITY OF PORT HUENEME    8,503    212,558  
CITY OF PORT HUENEME    5    115  
CITY OF PORTERVILLE    --    5  
CITY OF PULLMAN    22    279  
CITY OF REDMOND    1    15  
CITY OF REDONDO BEACH    39,848    838,898  
CITY OF REDONDO BEACH    65    1,364  
CITY OF RIALTO    44,589    557,355  
CITY OF RIALTO    40    502  
CITY OF RICHLAND    --    1  
CITY OF RICHMOND    1,680    A  
CITY OF RICHMOND    15,429    98,671  
CITY OF RIVERSIDE    12    185  
CITY OF SALEM    1    A  
CITY OF SALINAS    2    33  
CITY OF SAN BERNARDINO    67,016    837,701  
CITY OF SAN BERNARDINO    29    364  
CITY OF SAN BUENAVENTURA    32,883    657,666  
CITY OF SANTA ANA    24    399  
CITY OF SANTA BARBARA    --    7  
CITY OF SANTA CRUZ    --    1  
CITY OF SANTA MONICA    134,117    1,341,170  
CITY OF SANTA MONICA    177    1,765  
CITY OF SANTA ROSA    --    2  
CITY OF SEAL BEACH    13    114  
CITY OF SEATTLE    1    16  
CITY OF SEQUIM    1    31  
CITY OF SIERRA MADRE    2    29  
CITY OF SOUTH PASADENA    2    45  
CITY OF SPOKANE    1    9  
CITY OF STANTON    --    4  
CITY OF TORRANCE    4    56  
CITY OF VALLEJO    1    15  
CITY OF VANCOUVER    2    37  
CITY OF VENTURA    30    596  
CITY OF WAYNESBORO    26,431    264,310  
CITY OF WESTMINISTER    --    8  
CITY OF WHITTIER    12    238  
CITY OF WINCHESTER    16,077    160,770  
CITY OF WINLOCK    1    15  
CITY OF WOODLAND    4    90  
CITY OF ZILLAH    3    53  
CLARKE COUNTY    2    A  
CLOVERPORT INDEPENDENT SCHOOL DISTRICT    292    9,724  
COLORADO DEPT. OF REVENUE    320    16,482  
COLORADO DEPT. OF REVENUE    3,000    94,368  
COMMISSIONER OF REVENUE SERVICES    74,238    1,414,060  
COMMISSIONER OF REVENUE SERVICES    89,318    1,488,627  
COMMONWEALTH OF MASSACHUSETTS    3,884    77,679  
COMMONWEALTH OF MASSACHUSETTS    4    89  
COMPTROLLER OF MARYLAND    12,307    246,131  
COMPTROLLER OF PUBLIC ACCOUNTS    13    333  
COMPTROLLER, CITY OF BUFFALO    12,800    426,667  
COUNTY OF ALBEMARLE    8,788    95,339  
COUNTY OF LOS ANGELES    1,172    23,421  
COUNTY OF MONTGOMERY    9,621    96,208  
COUNTY OF SACRAMENTO    1    25  
DANVILLE INDEPENDENT SCHOOL DISTRICT    4,755    158,506  
DANVILLE, CITY OF    4,053    A  
DAVIESS COUNTY BOARD OF EDUCATION    16,461    548,721  
DAVIESS COUNTY SCHOOL DISTRICT    315    10,510  
DEPARTMENT OF TAX & REVENUE (WEST VIRGINIA)    13,614    226,951  
DES MOINES    --    6  
ELLIOT COUNTY SCHOOL DISTRICT    308    10,275  
ERIE COUNTY COMPTROLLER    5,813    A  
FAUQUIER COUNTY    24    A  
FLORIDA C.S.T. FUND    160,465    1,120,543  
FLORIDA DEPARTMENT OF REVENUE    2,956,363    28,387,167  
FLORIDA DEPARTMENT OF REVENUE    142,074    2,389,528  
FRANKLIN COUNTY PUBLIC SAFETY    2    A  
FRANKLIN COUNTY SCHOOL DISTRICT    93    3,116  
FREDERICK COUNTY    194    A  
GARRAD COUNTY SCHOOL DISTRICT    1,035    34,504  
GENESEE, COUNTY OF    11    A  
GEORGIA DEPARTMENT OF REVENUE    13,871    209,911  
GREENE COUNTY    14    A  
HALIFAX COUNTY TREASURER    3    A  
HANCOCK COUNTY BOARD OF EDUCATION    897    29,913  
HANOVER COUNTY    96    31,065  
HANOVER COUNTY TREASURER    399    A  
HARLAN COUNTY SCHOOL DISTRICT    212    7,053  
HARRISON COUNTY SCHOOL DISTRICT    2,842    94,719  
HARRODSBURG INDEPENDENT BOARD OF EDUCATION    2,684    89,475  
HENDERSON COUNTY BOARD OF EDUCATION    2,173    72,436  
HENRICO COUNTY    1,574    A  
HENRICO COUNTY    3,239    76,040  
ID USF    28    0  
IDAHO STATE TAX COMMISSION    4,096    68,263  
INDIANA DEPARTMENT OF REVENUE    29,555    492,574  
INTERNAL REVENUE SERVICE    64,469    2,149,022  
JACKSON INDEPENDENT SCHOOLS    434    14,457  
JESSAMINE COUNTY BOARD OF EDUCATION    7,744    258,130  
KANSAS DEPT. OF REVENUE    17,293    236,809  
KENTUCKY REVENUE CABINET    1,901    31,702  
LAUREL COUNTY SCHOOL DISTRICT    10,751    358,356  
LEE COUNTY SCHOOL DISTRICT    1,153    38,431  
LESLIE COUNTY SCHOOL DISTRICT    862    28,730  
LETCHER COUNTY BOARD OF EDUCATION    805    26,840  
LEWIS COUNTY BOARD OF EDUCATION    959    38,370  
LEWIS COUNTY SCHOOL DISTRICT    297    11,878  
LINCOLN COUNTY BOARD OF EDUCATION    1,367    45,563  
LOGAN COUNTY SCHOOL DISTRICT    34    1,145  
LYNCHBURG, CITY OF    374    A  
MADISON COUNTY SCHOOL DISTRICT    18,744    624,791  
MAINE REVENUE SERVICES    274,405    5,488,100  
MARION COUNTY BOARD OF EDUCATION    1,130    37,671  
MATTHEWS, CAROLE, TREASURER    19,719    0  
MCLEAN COUNTY SCHOOL DISTRICT    923    30,760  
MENIFEE COUNTY SCHOOL DISTRICT    262    8,747  
MERCER COUNTY SCHOOL DISTRICT    1,741    58,026  
MINNESOTA DEPARTMENT OF REVENUE    10    182  
MISSISSIPPI STATE TAX COMMISSION    42,314    604,478  
MISSISSIPPI STATE TAX COMMISSION    1,700    24,291  
MORGAN COUNTY SCHOOL DISTRICT    1,222    40,741  
NC DEPARTMENT OF REVENUE    13,951    193,772  
NC UTILITIES COMMISSION    25    0  
NECA PAUSF    1,580    0  
NECA TX USF    12    0  
NECA VUSF    230    18,094  
NELSON COUNTY BOARD OF EDUCATION    1,062    35,395  
NEUSTAR; FIRST UNION BANK    32    0  
NICHOLAS COUNTY SCHOOL DISTRICT    664    22,143  
NJ DIVISION OF TAXATION    787    13,125  
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  
NYS SALES TAX PROCESSING    81,568    1,010,496  
OHIO COUNTY SCHOOL DISTRICT    25    834  
OKLAHOMA TAX COMMISSION    942    16,792  
ORLEANS COUNTY TREASURER    4    A  
OWENSBORO BOARD OF EDUCATION    11,676    389,216  
OWSLEY COUNTY BOARD OF EDUCATION    390    12,995  
PA DEPARTMENT OF REVENUE    191,876    3,483,503  
PA DEPARTMENT OF REVENUE    12    199  
PA DEPT. OF REVENUE    4,792    95,801  
PAGE COUNTY    15    A  
PARIS INDEPENDENT SCHOOL DISTRICT    2,996    99,863  
PERRY COUNTY SCHOOL DISTRICT    246    8,210  
PITTSYLVANIA COUNTY    81    A  
POWELL COUNTY SCHOOL DISTRICT    1,919    63,962  
POWHATTAN COUNTY TREASURER    36    A  
PSU    225    0  
PUBLIC SERVICE TAXATION DIVISION    1,564    0  
PULASKI COUNTY TREASURER    1    A  
RHODE ISLAND DIVISION OF TAXATION    9    128  
ROANOKE COUNTY    3    A  
ROCKCASTLE COUNTY SCHOOL DISTRICT    857    28,563  
RUSSELL INDEPENDENT SCHOOL DISTRICT    6,101    203,359  
SCHOHARIE COUNTY TREASURER    3    A  
SCOTT COUNTY SCHOOL DISTRICT    7,117    237,241  
SOUTH CAROLINA DEPT. OF REVENUE    49,333    958,861  
SPOTSYLVANIA COUNTY    48    A  
STATE OF CONNECTICUT    262,259    4,370,990  
STATE OF CONNECTICUT (GROSS RECEIPTS)    224,988    4,499,768  
STATE OF MICHIGAN    139    2,317  
STATE OF NEW HAMPSHIRE    2,090    29,857  
STATE OF NEW HAMPSHIRE    70,004    1,000,081  
STATE TAX DEPARTMENT    248,465    4,141,070  
STAUNTON COUNTY    52    A  
TN DEPARTMENT OF REVENUE    62,011    647,037  
TOWN OF BLACKSBURG    17,063    170,633  
TOWN OF MT CRESTED BUTTE    1,192    26,485  
TOWN OF SOUTH BOSTON    4,831    48,313  
TREASURER OF STATE OF OHIO    50    0  
TREASURER STATE OF OHIO    145,170    1,874,655  
UNION COUNTY SCHOOL DISTRICT    2,991    99,702  
USAC    60,768    0  
VERMONT DEPARTMENT OF TAXES    281,338    4,688,971  
VERMONT DEPARTMENT OF TAXES    1,092    18,204  
VIRGINIA DEPARTMENT OF TAXATION    9,656    214,630  
WARREN COUNTY TREASURER    12    A  
WASHINGTON COUNTY BOARD OF EDUCATION    256    8,525  
WASHINGTON DEPT. OF REVENUE    1,594    20,934  
WEBSTER COUNTY BOARD OF EDUCATION    794    26,463  
WINCHESTER CITY TREASURER    982    A  
WISCONSIN DEPARTMENT OF REVENUE    6    187  
WOLFE COUNTY SCHOOL DISTRICT    280    9,347  
WOODFORD COUNTY BOARD OF EDUCATION    4,768    158,941  
WYOMING COUNTY TREASURER    9    A  
WYOMING DEPARTMENT OF REVENUE    5    126  
WYUSF    1    143  


     Total   $ 6,576,396   $ 91,111,833  


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




31-38


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


Schedule IV
Pages 1 to 6

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

Payee
Amount Paid
Check Date
200 MINUTEMAN LIMITE     $ 5,683    10/28/03  
ADELPHIA COMM PAYROLL ACCOUNT    15,721    10/03/03  
ALLEGANY-LIMESTONE SCH    5,274    10/02/03  
ANDOVER TOWN COLLECTOR    910    10/03/03  
ATHENS COUNTY TREASURER    46,086    10/13/03  
AUGLAIZE COUNTY    17,669    10/13/03  
AURORA TOWN HALL    7,654    10/01/03  
BELFAST CITY    18,567    10/31/03  
BLACKBURN CENTER, LLC    433    10/24/03  
BLOUNT COUNTY TRUSTE    3,271    10/30/03  
BOOTHBAY HARBOR    2,363    10/02/03  
BRAINTREE TOWN VT    1,997    10/02/03  
BRIDGTON TOWN    17,293    10/28/03  
BROOKFIELD TOWN    425    10/13/03  
BURLINGTON CITY    14,811    10/28/03  
CAL & JOANNE FAMILY LTD PRTNRSP    200    10/23/03  
CAMDEN TOWN    6,319    10/28/03  
CANYON SPRINGS INVES    310    10/23/03  
CASTLE HILL TOWN    127    10/03/03  
CASTLE HILL TOWN    3,550    10/06/03  
CHAUTAUQUA COUNTY    615    10/02/03  
CHAUTAUQUA COUNTY    674    10/24/03  
CITICORP VENDOR FINANCE INC    104    10/23/03  
CITY OF CHARLOTTESVILLE    91    10/24/03  
CITY OF GLOUCESTER    9,381    10/13/03  
CITY OF MONTPELIER    4,047    10/28/03  
CITY OF NORTH ADAMS    3,773    10/13/03  
CITY OF NORTH ADAMS    3,543    10/15/03  
CITY OF NORWICH COLLECTOR    1,539    10/06/03  
CITY OF RUTLAND    15,015    10/28/03  
CITY OF SOUTH BURLINGTON    24,003    10/28/03  
CITY TREASURER    168    10/24/03  
CITY TREASURER    204    10/29/03  
CLARENCE SCHOOL TAX COLLECTOR    17,182    10/06/03  
COLUMBUS COUNTY    85    10/13/03  
CORPORATION OF KEEDYSVILLE    343    10/30/03  
COSHOCTON COUNTY TREASURER    84,393    10/02/03  
COUNTY OF ALBEMARLE    272    10/23/03  
COUNTY OF DARLINGTON    620    10/06/03  
COUNTY OF DINWIDDIE    971    10/13/03  
COUNTY OF WAYNE    48    10/06/03  
COUNTY OF WISE    1    10/01/03  
COUNTY OF WISE    18,405    10/02/03  
COUNTY OF WISE    631    10/30/03  
COWLITZ COUNTY    36,779    10/03/03  
DARLINGTON COUNTY    406    10/28/03  
DARLINGTON COUNTY    254    10/31/03  
DILLON COUNTY TREASURER    511    10/10/03  
DIXMONT TOWN    343    10/03/03  
DORIS LAWTON    783    10/14/03  
DORIS LAWTON    145    10/30/03  
EAST MIDDLEBURY FIRE DIST. NO 1    90    10/03/03  
EASTLAKE COMMERCIAL    69    10/24/03  
EDEN CENTRAL SCHOOL DISTRICT    3,006    10/02/03  
ELMA TOWN HALL    8,826    10/02/03  
FAIR HAVEN TOWN TREASURER    3,716    10/29/03  
FAIRFIELD COUNTY TREASURER    14,869    10/31/03  
FAIRFIELD TOWN    20,478    10/06/03  
FAUQUIER COUNTY TREASURER    657    10/06/03  
FNF CAPITAL    432    10/03/03  
FRANKLIN TOWN    3,362    10/03/03  
FRENCHBURG CITY TAX COLLECTOR    147    10/30/03  
GALLIA COUNTY TREASURER    6,403    10/24/03  
GARRETT COUNTY COMMISSIONERS    74    10/16/2003  
GE CAPITAL    514    10/21/03  
GE CAPITAL FLEET SERVICES    3,761    10/14/03  
GEORGIA TOWN    3,722    10/01/03  
GLENBURN TOWN    14,929    10/13/03  
GLENN FALLS CITY TREASURER    46,994    10/02/03  
GREENE COUNTY TRUSTEE    468    10/14/03  
HAMBURG TOWN COLLECTOR    16,749    10/01/03  
HAMBURG VILLAGE    2,240    10/20/03  
HANCOCK TOWN    3,108    10/13/03  
HARRISON COUNTY    459    10/28/03  
HOLLAND CENTRAL SCHOOL DISTRICT    5,215    10/01/03  
IOS CAPITAL    503    10/29/03  
IROQUOIS CENTRAL SCHOOL DIST    1,041    10/01/03  
JAMES BRADY    1,129    10/13/03  
JEAN MONCREIFF    16,049    10/01/03  
JEAN MONCREIFF    3,400    10/02/03  
KENDUSKEAG TOWN    4,262    10/02/03  
KEVIN KIRKMAN    366    10/22/03  
KEYSTONE CENTRAL SCHOOL    37    10/06/03  
KIR TEMECULA L.P.    105    10/24/03  
LA COUNTY TAX COLLECTOR    49,012    10/23/03  
LACKAWANNA CITY TREASURER    11,859    10/02/03  
LAKE SHORE CENTRAL SCHOOL    8,601    10/01/03  
LAMOINE TOWN    1,404    10/06/03  
LANCASTER CENTRAL SCHOOL DISTRI    42,481    10/02/03  
LARRY SCHREDER    960    10/14/03  
LAUREL OF DUBOIS    359    10/06/03  
LEEDS TOWN TAX COLLECTOR    1,097    10/13/03  
LEICESTER TOWN    996    10/13/03  
LEXINGTON CITY TREASURER    332    10/02/03  
LICKING COUNTY TREASURER    251,758    10/02/03  
LIMERICK TOWN COLLECTOR    12,485    10/03/03  
LITCHFIELD TOWN TAX COLLECTOR    3,056    10/06/03  
LOS ANGELES COUNTY    9,582    10/29/03  
LOUDOUN COUNTY    1,586    10/02/03  
MANCHESTER TOWN    9,634    10/02/03  
MCKEAN COUNTY/ELDRED BOROUGH    564    10/06/03  
MCKINLEY YICK    36    10/22/03  
MCLEAN COUNTY SHERIFF TREASURER    3,563    10/02/03  
MECHANIC FALLS TOWN    22,499    10/01/03  
MICHAEL L WHITE    1,185    10/03/03  
MILO TOWN    13,442    10/03/03  
MORGAN COUNTY    18,093    10/13/03  
MOUNT AIRY TOWN    2,763    10/28/03  
MUSKINGUM COUNTY TREASURER    11,025    10/13/03  
NAPLES TOWN    9,849    10/02/03  
NEW YORK MILLS UFS DISTRICT    1,165    10/24/03  
NEWPORT TOWN    274    10/06/03  
NORTH COLLINS CENTRAL    6,871    10/02/03  
NORWICH CITY    8,846    10/06/03  
OCONEE COUNTY    2,473    10/28/03  
ONEIDA COUNTY COMMISSIONERS    2,671    10/24/03  
ORANGE COUNTY    540    10/13/03  
ORCHARD PARK TAX COLLECTOR    19,365    10/01/03  
ORLEANS VILLAGE TREASURER    1,683    10/03/03  
OXNARD ST. PROPERTIES, LTD    20,635    10/25/03  
PACIFIC CORPORATE STRUCTURES    1,637    10/23/03  
PALMER JOHN F    4,712    10/13/03  
PARTNERSHIP PROPERTIES L.L.C    570    10/24/03  
PASQUOTANK COUNTY TAX COLLECTOR    27    10/02/03  
PHILLIPS TOWN    8,722    10/13/03  
PICKAWAY COUNTY TREASURER    21,013    10/02/03  
PIKE COUNTY COURTHOUSE    40,418    10/13/03  
PIONEER CENTRAL SCHOOL    1,654    10/01/03  
PITNEY BOWES CREDIT CORPORATION    87    10/22/03  
PITNEY BOWES PURCHASE POWER    76    10/07/03  
PITTSFIELD TOWN    11,854    10/03/03  
PLYMOUTH TOWN    17,390    10/13/03  
READFIELD TOWN TAX COLLECTOR    12,232    10/06/03  
RECEIVER OF TAXES & ASSESSMENTS    1,531    10/01/03  
RICHLAND TOWNSHIP TAX COLLECTOR    6    10/13/03  
RICHMOND TOWN    5,522    10/28/03  
ROCKLAND CITY    21,268    10/02/03  
SACRAMENTO CITY TAX COLLECTOR    430    10/02/03  
SAN BERNARDINO COUNTY TREASURER    1,077    10/24/03  
SAN BERNARDINO COUNTY TREASURER    7,368    10/30/03  
SANDUSKY COUNTY    4,948    10/01/03  
SCIOTO COUNTY    4,339    10/13/03  
SEBAGO TOWN TAX COLLECTOR    8,320    10/30/03  
SHELBY COUNTY TREASURER    12,346    10/13/03  
SHELBY COUNTY TREASURER    4,308    10/24/03  
SHELBY COUNTY TREASURER    1,080    10/31/03  
ST ALBANS TOWN    3,782    10/28/03  
STANDISH TOWN TAX COLLECTOR    20,379    10/28/03  
STOCKHOLM TOWN    3,503    10/02/03  
STOCKTON SPRINGS TOWN    4,954    10/13/03  
SUPER TOWERS    749    10/24/03  
SURRY TOWN    307    10/28/03  
SUTHERLAND CORPORATION    533    10/09/03  
SWANTON VILLAGE    742    10/01/03  
SWITZERLAND CO TREA    574    10/28/03  
TAX COLLECTOR-PALM BEACH COUNTY    1,125    10/20/03  
TOWN OF ABINGTON TREASURER    4,347    10/15/03  
TOWN OF AMESBURY    15,217    10/16/03  
TOWN OF AMHERST    37,503    10/02/03  
TOWN OF BLUE HILL    2,324    10/03/03  
TOWN OF BLUE HILL    562    10/06/03  
TOWN OF BOSTON    2,396    10/02/03  
TOWN OF BOURNE    5,368    10/16/03  
TOWN OF BRATTLEBORO    6,799    10/13/03  
TOWN OF BRIDGEWATER    7,563    10/13/03  
TOWN OF BRISTOL    6,097    10/13/03  
TOWN OF BUXTON    13,583    10/13/03  
TOWN OF CANTON    3,750    10/28/03  
TOWN OF CHELSEA    1,935    10/13/03  
TOWN OF DANBY    2,443    10/28/03  
TOWN OF DAYTON    4,563    10/02/03  
TOWN OF DENMARK    578    10/06/03  
TOWN OF EAGLE LAKE    3,997    10/03/03  
TOWN OF EASTON    4,798    10/03/03  
TOWN OF GRAFTON    464    10/28/03  
TOWN OF GRAND ISLAND    14,895    10/01/03  
TOWN OF GREAT BARRINGTON    6,326    10/30/03  
TOWN OF HANCOCK    2,450    10/16/2003  
TOWN OF HARDWICK TAX COLLECTOR    1,116    10/28/03  
TOWN OF HARRISON    10,146    10/30/03  
TOWN OF HARTLAND TAX COLLECTOR    1,405    10/06/03  
TOWN OF KENNEBUNK    8,570    10/02/03  
TOWN OF KENNEBUNK    6,759    10/06/03  
TOWN OF KILLINGTON    7,216    10/13/03  
TOWN OF LIVERMORE    11,230    10/02/03  
TOWN OF MAPLETON    992    10/06/03  
TOWN OF MARSHFIELD    8,294    10/13/03  
TOWN OF MARSHFIELD    1,653    10/15/03  
TOWN OF MERRIMAC    1,485    10/13/03  
TOWN OF MEXICO    4,366    10/06/03  
TOWN OF MORETOWN    1,452    10/13/03  
TOWN OF NEWCASTLE    7,808    10/31/03  
TOWN OF OAK BLUFFS    785    10/13/03  
TOWN OF PEMBROKE TAX COLLECTOR    5,610    10/13/03  
TOWN OF POWNAL    12,993    10/28/03  
TOWN OF PRINCETON    2,050    10/06/03  
TOWN OF RANDOLPH    9,733    10/06/03  
TOWN OF READING    228    10/13/03  
TOWN OF ROME, TAX COLLECTOR    5,541    10/03/03  
TOWN OF SANDWICH    11,181    10/13/03  
TOWN OF SHAFTSBURY    7,242    10/28/03  
TOWN OF STRONG    1,502    10/03/03  
TOWN OF TISBURY    2,644    10/13/03  
TOWN OF TONAWANDA    5,115    10/02/03  
TOWN OF TROY    3,107    10/13/03  
TOWN OF WALLINGFORD    4,523    10/06/03  
TOWN OF WARREN    9,763    10/28/03  
TOWN OF WELD    2,935    10/13/03  
TOWN OF WEST SENECA    60,711    10/02/03  
TOWN OF WILLIAMSTOWN    8,243    10/13/03  
TOWN OF WOODFORD    612    10/13/03  
TOWN OF WOODSTOCK    4,396    10/13/03  
TOWN OF WORCESTER    953    10/28/03  
TURNER TOWN TAX COLLECTOR    2,064    10/13/03  
UINTA COUNTY TREASURER    9,262    10/28/03  
UNION TOWN    4,138    10/28/03  
UNITY TOWN TREASURER    2,719    10/06/03  
VENTURA COUNTY TAX COLLECTOR    9,904    10/02/03  
VERGENNES CITY TREASURER'S    1,029    10/28/03  
VILLAGE OF BARTON    1,009    10/03/03  
VILLAGE OF NORTH BENNINGTON    12,850    10/28/03  
VILLAGE OF OLD BENNINGTON    283    10/28/03  
VILLAGE OF WESTFIELD    --    10/06/03  
VINALHAVEN TOWN    2,412    10/13/03  
VINTON COUNTY TREASURER    8,418    10/13/03  
VIRGINIA LUFKIN    460    10/15/03  
WARREN COUNTY    32,882    10/06/03  
WARRICK COUNTY TREASURER    25,044    10/28/03  
WATERVILLE CITY    5,565    10/02/03  
WESTFIELD CENTRAL SCHOOL    2,289    10/13/03  
WESTPORT TOWN    1,994    10/06/03  
WINSLOW TOWN TREASURER    37,129    10/02/03  
WINSLOW TOWN TREASURER    24,969    10/06/03  
WOLCOTT TOWN    446    10/28/03  
WOOD COUNTY TREASURER    68,964    10/13/03  
YUMA COUNTY    146,708    10/13/03  

     Total   $ 2,272,363  




39-44


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

Schedule V
Pages 1 to 7

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

Taxing Jurisdiction
Tax Type
Amount Paid
Date Paid
ALBEMARLE COUNTY     911 Surcharge     $ 4,386    10/25/03  
AMHERST COUNTY   911 Surcharge    8    10/25/03  
BOARD OF EQUALIZATION   911 Surcharge    271    10/30/03  
CAMPBELL COUNTY   911 Surcharge    141    10/25/03  
CATTARAUGUS COUNTY   911 Surcharge    26    10/25/03  
CHESTERFIELD COUNTY   911 Surcharge    214    10/20/03  
CITY OF BEDFORD   911 Surcharge    8    10/25/03  
CITY OF CHARLOTTESVILLE   911 Surcharge    2,228    10/25/03  
CITY OF DANVILLE   911 Surcharge    4,094    10/25/03  
CITY OF HARRISONBURG TREASURER   911 Surcharge    23    10/25/03  
CITY OF LYNCHBURG   911 Surcharge    421    10/25/03  
CITY OF RICHMOND   911 Surcharge    1,714    10/25/03  
CITY OF STAUNTON   911 Surcharge    52    10/25/03  
CITY OF WINCHESTER   911 Surcharge    889    10/25/03  
COUNTY OF AUGUSTA   911 Surcharge    10    10/25/03  
COUNTY OF FREDERICK   911 Surcharge    193    10/25/03  
COUNTY OF GENESEE   911 Surcharge    11    10/25/03  
COUNTY OF HALIFAX   911 Surcharge    7    10/25/03  
DIRECTOR OF FINANCE   911 Surcharge    30    10/25/03  
ERIE COUNTY COMPTROLLER   911 Surcharge    5,951    10/25/03  
FAUQUIER COUNTY TREASURER   911 Surcharge    24    10/25/03  
GREENE COUNTY   911 Surcharge    14    10/25/03  
HENRICO COUNTY   911 Surcharge    1,659    10/25/03  
PAGE COUNTY   911 Surcharge    15    10/25/03  
PITTSYLVANIA COUNTY   911 Surcharge    81    10/25/03  
POWHATAN COUNTY TREASURER   911 Surcharge    36    10/25/03  
SPOTSYLVANIA COUNTY   911 Surcharge    48    10/25/03  
TREASURER OF HANOVER COUNTY   911 Surcharge    399    10/25/03  
WARREN COUNTY TREASURER   911 Surcharge    12    10/25/03  
WYOMING COUNTY NY   911 Surcharge    9    10/25/03  
INTERNAL REVENUE SERVICE   Federal Excise Tax    20,636    10/10/03  
INTERNAL REVENUE SERVICE   Federal Excise Tax    32,624    10/24/03  
ALABAMA DEPARTMENT OF REVENUE   Gross Receipts Tax    327    10/10/03  
ARIZONA DEPARTMENT OF REVENUE   Gross Receipts Tax    18    10/17/03  
BOYD COUNTY SCHOOL D   Gross Receipts Tax    23    10/10/03  
CALIFORNIA HIGH COST FUND - A   Gross Receipts Tax    76    10/09/03  
CALIFORNIA HIGH COST FUND-B   Gross Receipts Tax    977    10/09/03  
CITY OF ARCADIA   Gross Receipts Tax    16    10/17/03  
CITY OF BEAUMONT   Gross Receipts Tax    7    10/17/03  
CITY OF BRAWLEY   Gross Receipts Tax    10    10/17/03  
CITY OF CLOVERDALE   Gross Receipts Tax    6    10/17/03  
CITY OF COVINA   Gross Receipts Tax    9    10/17/03  
CITY OF CULVER CITY   Gross Receipts Tax    5    10/17/03  
CITY OF DESERT HOT SPRINGS   Gross Receipts Tax    8    10/17/03  
CITY OF DOWNEY   Gross Receipts Tax    5    10/17/03  
CITY OF FONTANA   Gross Receipts Tax    16    10/17/03  
CITY OF HAWTHORNE   Gross Receipts Tax    6    10/17/03  
CITY OF HERMOSA BEACH   Gross Receipts Tax    13    10/17/03  
CITY OF HOLTVILLE   Gross Receipts Tax    5    10/17/03  
CITY OF KALAMA   Gross Receipts Tax    23    10/10/03  
CITY OF KELSO   Gross Receipts Tax    70    10/09/03  
CITY OF LA HABRA   Gross Receipts Tax    36    10/17/03  
CITY OF LA VERNE   Gross Receipts Tax    20    10/17/03  
CITY OF LONG BEACH   Gross Receipts Tax    10    10/17/03  
CITY OF LONGVIEW   Gross Receipts Tax    269    10/10/03  
CITY OF LOS ANGELES   Gross Receipts Tax    1,139    10/17/03  
CITY OF MORENO VALLEY   Gross Receipts Tax    69    10/17/03  
CITY OF PASADENA   Gross Receipts Tax    11    10/17/03  
CITY OF PLACENTIA   Gross Receipts Tax    7    10/17/03  
CITY OF PULLMAN   Gross Receipts Tax    21    10/10/03  
CITY OF REDONDO BEACH   Gross Receipts Tax    63    10/17/03  
CITY OF RIVERSIDE   Gross Receipts Tax    10    10/17/03  
CITY OF SALINAS   Gross Receipts Tax    5    10/17/03  
CITY OF SAN BERNARDINO   Gross Receipts Tax    23    10/17/03  
CITY OF SANTA ANA   Gross Receipts Tax    23    10/17/03  
CITY OF SANTA MONICA   Gross Receipts Tax    172    10/17/03  
CITY OF SEAL BEACH   Gross Receipts Tax    15    10/17/03  
CITY OF SEQUIM   Gross Receipts Tax    7    10/10/03  
CITY OF SIERRA MADRE   Gross Receipts Tax    5    10/17/03  
CITY OF SOUTH PASADENA   Gross Receipts Tax    5    10/17/03  
CITY OF TACOMA   Gross Receipts Tax    5    10/10/03  
CITY OF VANCOUVER   Gross Receipts Tax    8    10/10/03  
CITY OF VENTURA   Gross Receipts Tax    35    10/17/03  
CITY OF WESTPORT   Gross Receipts Tax    6    10/10/03  
CITY OF WHITTIER   Gross Receipts Tax    13    10/17/03  
COLORADO DEPARTMENT OF REVENUE   Gross Receipts Tax    106    10/09/03  
COMPTROLLER, CITY OF BUFFALO   Gross Receipts Tax    25,129    10/24/03  
CONNECTICUT DEPT OF REVENUE   Gross Receipts Tax    76,745    10/30/03  
DAVIESS CO BOARD OF EDUCATION   Gross Receipts Tax    24    10/10/03  
DEAF TRUST   Gross Receipts Tax    17    10/09/03  
FLORIDA DEPT OF REVENUE   Gross Receipts Tax    4,437    10/20/03  
GEORGIA DEPARTMENT OF REVENUE   Gross Receipts Tax    65    10/13/03  
IDAHO UNIVERSAL SERVICE FUND   Gross Receipts Tax    28    10/17/03  
ILLINOIS DEPARTMENT OF REVENUE   Gross Receipts Tax    3    10/09/03  
KANSAS DEPT OF REVENUE   Gross Receipts Tax    17    10/22/03  
MADISON COUNTY SCHOOL DISTRICT   Gross Receipts Tax    57    10/10/03  
MINNESOTA REVENUE   Gross Receipts Tax    1    10/20/03  
MONTANA DEPT OF REVENUE   Gross Receipts Tax    27    10/17/03  
NECA KUSF   Gross Receipts Tax    27    10/08/03  
NECA MTEAF   Gross Receipts Tax    33    10/09/03  
NECA PAUSF   Gross Receipts Tax    1,580    10/01/03  
NECA TX USF   Gross Receipts Tax    12    10/17/03  
NECA VUSF   Gross Receipts Tax    238    10/09/03  
PA DEPARTMENT OF REVENUE   Gross Receipts Tax    199    10/20/03  
PUBLIC SERVICE COMMISSION   Gross Receipts Tax    235    10/21/03  
STATE OF CONNECTICUT   Gross Receipts Tax    653,699    10/31/03  
STATE OF NEW HAMPSHIRE   Gross Receipts Tax    2,319    10/09/03  
TENNESSEE DEPT OF REVENUE   Gross Receipts Tax    93    10/14/03  
UNIVERSAL LIFETIME TELEPHONE SE   Gross Receipts Tax    434    10/09/03  
UNIVERSAL SERVICE ADMINSTRATIVE   Gross Receipts Tax    60,768    10/01/03  
UNIVERSAL SERVICE ADMINSTRATIVE   Gross Receipts Tax    55,821    10/07/03  
UNIVERSAL SERVICE ADMINSTRATIVE   Gross Receipts Tax    53,379    10/30/03  
WASHINGTON DEPT OF REVENUE   Gross Receipts Tax    63    10/17/03  
WYOMING UNIVERSAL SERVICE FUND   Gross Receipts Tax    1    10/25/03  
ARIZONA DEPARTMENT OF REVENUE   Sales Tax    37    10/17/03  
BOARD OF EQUALIZATION   Sales Tax    64    10/30/03  
BUREAU OF TAXATION   Sales Tax    344    10/09/03  
CITY OF COLORADO SPRINGS   Sales Tax    198    10/08/03  
CITY OF LA HABRA   Sales Tax    25,124    10/06/03  
COLORADO DEPARTMENT OF REVENUE   Sales Tax    232    10/09/03  
COLORADO DEPARTMENT OF REVENUE   Sales Tax    3,022    10/20/03  
COMMONWEALTH OF MASS   Sales Tax    7,861    10/10/03  
COMPTROLLER OF MD   Sales Tax    12,835    10/20/03  
CONNECTICUT DEPT OF REVENUE   Sales Tax    92,020    10/30/03  
DEPARTMENT OF TAX & REVENUE   Sales Tax    13,795    10/09/03  
DEPT OF REVENUE   Sales Tax    13    10/20/03  
FLORIDA DEPT OF REVENUE   Sales Tax    158,022    10/20/03  
GEORGIA DEPARTMENT OF REVENUE   Sales Tax    3,647    10/06/03  
GEORGIA DEPARTMENT OF REVENUE   Sales Tax    9,931    10/09/03  
GEORGIA DEPARTMENT OF REVENUE   Sales Tax    377    10/13/03  
IDAHO STATE TAX COMMISSION   Sales Tax    3,508    10/09/03  
INDIANA DEPT OF REVENUE   Sales Tax    1,220    10/06/03  
INDIANA DEPT OF REVENUE   Sales Tax    168    10/13/03  
INDIANA DEPT OF REVENUE   Sales Tax    16,928    10/20/03  
INDIANA DEPT OF REVENUE   Sales Tax    11,142    10/21/03  
KANSAS DEPT OF REVENUE   Sales Tax    61    10/22/03  
KANSAS DEPT OF REVENUE   Sales Tax    16,607    10/27/03  
KENTUCKY REVENUE CABINET   Sales Tax    1,978    10/20/03  
KENTUCKY STATE TREASURER   Sales Tax    6    10/08/03  
MAINE REVENUE SERVICE   Sales Tax    17,304    10/15/03  
MAINE REVENUE SERVICES   Sales Tax    18    10/15/03  
MAINE REVENUE SERVICES   Sales Tax    254,058    10/16/03  
MINNESOTA REVENUE   Sales Tax    22    10/20/03  
MISSISSIPPI STATE TAX COMMISSIO   Sales Tax    44,570    10/08/03  
MISSISSIPPI STATE TAX COMMISSIO   Sales Tax    69    10/13/03  
NEW JERSEY SALES TAX   Sales Tax    6    10/08/03  
NEW JERSEY SALES TAX   Sales Tax    877    10/13/03  
NEW YORK STATE SALES TAX   Sales Tax    60,447    10/23/03  
NORTH CAROLINA DEPT OF REVENUE   Sales Tax    13,737    10/08/03  
NORTH CAROLINA DEPT OF REVENUE   Sales Tax    657    10/13/03  
NORTHERN SAFETY CO INC   Sales Tax    (2 )  10/06/03  
NYS SALES TAX PROCESSING   Sales Tax    3,484    10/13/03  
NYS SALES TAX PROCESSING   Sales Tax    11,128    10/14/03  
OKLAHOMA TAX COMMISSION   Sales Tax    951    10/08/03  
PA DEPARTMENT OF REVENUE   Sales Tax    37    10/16/03  
PA DEPARTMENT OF REVENUE   Sales Tax    110,147    10/20/03  
PA DEPARTMENT OF REVENUE   Sales Tax    63,214    10/21/03  
PA DEPT. OF REVENUE   Sales Tax    3,474    10/13/03  
PA DEPT. OF REVENUE   Sales Tax    11,363    10/14/03  
SOUTH CAROLINA DEPARTMENT OF   Sales Tax    49,887    10/20/03  
STATE OF CONNECTICUT   Sales Tax    268    10/24/03  
STATE OF CONNECTICUT   Sales Tax    266,000    10/31/03  
STATE OF MICHIGAN   Sales Tax    155    10/09/03  
STATE OF OHIO, TREASURER   Sales Tax    10,881    10/23/03  
STATE OF RHODE ISLAND   Sales Tax    45    10/10/03  
STATE TAX DEPARTMENT   Sales Tax    252,982    10/03/03  
TENNESSEE DEPT OF REVENUE   Sales Tax    701    10/14/03  
TENNESSEE DEPT OF REVENUE   Sales Tax    61,137    10/20/03  
TREASURER OF STATE OF OHIO   Sales Tax    96,358    10/23/03  
TREASURER STATE OF OHIO   Sales Tax    34,630    10/20/03  
TREASURER STATE OF OHIO   Sales Tax    28,518    10/23/03  
VA DEPARTMENT OF TAXATION   Sales Tax    4,499    10/10/03  
VA DEPARTMENT OF TAXATION   Sales Tax    2,952    10/13/03  
VERMONT DEPT OF TAXES   Sales Tax    260,991    10/22/03  
VIRGINIA DEPARTMENT OF TAXATION   Sales Tax    2,720    10/10/03  
VIRGINIA DEPARTMENT OF TAXATION   Sales Tax    3,045    10/13/03  
VIRGINIA DEPARTMENT OF TAXATION   Sales Tax    687    10/14/03  
WASHINGTON DEPT OF REVENUE   Sales Tax    1,841    10/17/03  
FLORIDA C.S.T. FUND   Telecommunications Tax    177,073    10/20/03  
FLORIDA DEPT OF REVENUE   Telecommunications Tax    2,921,710    10/20/03  
NYS SALES TAX PROCESSING   Telecommunications Tax    99    10/14/03  
VERMONT DEPT OF TAXES   Telecommunications Tax    979    10/22/03  
ALBEMARLE COUNTY   Utility Tax    519    10/20/03  
ASHLAND INDEPENDENT BOARD OF   Utility Tax    10,578    10/08/03  
BATH COUNTY SCHOOL D   Utility Tax    1,279    10/08/03  
BEDFORD COUNTY   Utility Tax    10    10/20/03  
BEREA INDEPENDENT SCHOOL DIST   Utility Tax    1,944    10/08/03  
BOURBON COUNTY SCHOOL   Utility Tax    622    10/08/03  
BOYD COUNTY SCHOOL D   Utility Tax    3,384    10/08/03  
BOYLE COUNTY SCHOOL DISTRICT   Utility Tax    1,580    10/08/03  
BREATHITT COUNTY SCH   Utility Tax    988    10/08/03  
BRECKINRIDGE COUNTY BOARD OF   Utility Tax    871    10/08/03  
BURGIN EDUCATION BO   Utility Tax    328    10/08/03  
BUTLER COUNTY SCHOOL DISTRICT   Utility Tax    56    10/08/03  
CARTER COUNTY SCHOOL   Utility Tax    1,679    10/08/03  
CHESTERFIELD COUNTY   Utility Tax    16    10/20/03  
CITY OF BALDWIN PARK   Utility Tax    4,629    10/06/03  
CITY OF BEAUMONT   Utility Tax    2,112    10/06/03  
CITY OF BRAWLEY   Utility Tax    7,581    10/06/03  
CITY OF CHARLOTTSVILLE   Utility Tax    53,108    10/14/03  
CITY OF CHARLOTTSVILLE   Utility Tax    3,087    10/21/03  
CITY OF FONTANA   Utility Tax    38,512    10/06/03  
CITY OF HARRISONBURG TREASURER   Utility Tax    101    10/17/03  
CITY OF HERMOSA BEACH   Utility Tax    17,924    10/06/03  
CITY OF HOLTVILLE   Utility Tax    1,933    10/06/03  
CITY OF KELSO   Utility Tax    20,131    10/17/03  
CITY OF LONGVIEW   Utility Tax    67,445    10/17/03  
CITY OF MORENO VALLEY   Utility Tax    58,545    10/06/03  
CITY OF PICO RIVERA   Utility Tax    12,913    10/06/03  
CITY OF PLACENTIA   Utility Tax    14,363    10/06/03  
CITY OF PORT HUENEME   Utility Tax    9,027    10/06/03  
CITY OF REDONDO BEACH CA   Utility Tax    40,766    10/06/03  
CITY OF RIALTO   Utility Tax    48,626    10/06/03  
CITY OF RICHMOND   Utility Tax    5,499    10/17/03  
CITY OF RICHMOND   Utility Tax    3,474    10/21/03  
CITY OF SAN BERNARDINO   Utility Tax    71,456    10/06/03  
CITY OF SAN BUENAVENTURA   Utility Tax    32,877    10/06/03  
CITY OF SANTA MONICA   Utility Tax    133,699    10/06/03  
CITY OF WAYNESBORO   Utility Tax    26,279    10/13/03  
CITY OF WINCHESTER   Utility Tax    15,424    10/13/03  
CITY OF WINCHESTER   Utility Tax    618    10/17/03  
CLOVERPORT BOARD OF EDUCATION   Utility Tax    307    10/08/03  
COUNTY OF MONTGOMERY   Utility Tax    9,348    10/13/03  
DANVILLE INDEPENDENT SCHOOL DIS   Utility Tax    4,731    10/08/03  
DAVIESS CO BOARD OF EDUCATION   Utility Tax    16,896    10/08/03  
ELLIOTT COUNTY SCHOO   Utility Tax    314    10/08/03  
FRANKLIN COUNTY SCHOOL DISTRICT   Utility Tax    91    10/08/03  
GARRARD COUNTY SCHOOL DISTRICT   Utility Tax    1,013    10/08/03  
HANCOCK COUNTY BOARD OF   Utility Tax    882    10/08/03  
HARLAN COUNTY SCHOOL   Utility Tax    225    10/08/03  
HARRISON COUNTY SCHOOL DISTRICT   Utility Tax    2,877    10/08/03  
HARRODSBURG BOARD OF EDUCATION   Utility Tax    2,690    10/08/03  
HENDERSON CO BOARD OF EDUCATION   Utility Tax    2,159    10/08/03  
HENRICO COUNTY   Utility Tax    3,678    10/21/03  
JACKSON INDEPENDENT SCHOOLS   Utility Tax    512    10/08/03  
JESSAMINE COUNTY BOARD OF EDUCA   Utility Tax    7,845    10/08/03  
LAUREL COUNTY SCHOOL   Utility Tax    10,840    10/08/03  
LEE COUNTY SCHOOL DI   Utility Tax    1,169    10/08/03  
LESLIE COUNTY SCHOOL   Utility Tax    906    10/08/03  
LETCHER COUNTY BOARD OF EDUCATI   Utility Tax    817    10/08/03  
LEWIS COUNTY BOARD OF   Utility Tax    969    10/08/03  
LEWIS COUNTY SCHOOL   Utility Tax    294    10/08/03  
LINCOLN COUNTY BOARD OF EDUCATI   Utility Tax    1,360    10/08/03  
LOGAN COUNTY SCHOOL DISTRICT   Utility Tax    34    10/08/03  
MADISON COUNTY SCHOOL DISTRICT   Utility Tax    18,741    10/08/03  
MARION COUNTY SCHOOL   Utility Tax    2,486    10/08/03  
MATTHEWS, CAROLE, TREASURER   Utility Tax    19,863    10/16/03  
MCLEAN COUNTY SCHOOL DISTRICT   Utility Tax    939    10/08/03  
MENIFEE COUNTY SCHOO   Utility Tax    486    10/08/03  
MERCER COUNTY SCHOOL DISTRICT   Utility Tax    1,755    10/08/03  
MORGAN COUNTY SCHOOL   Utility Tax    1,281    10/08/03  
NELSON COUNTY BOARD OF EDUCATIO   Utility Tax    1,077    10/08/03  
NICHOLAS COUNTY SCHO   Utility Tax    652    10/08/03  
OHIO COUNTY SCHOOL DISTRICT   Utility Tax    17    10/08/03  
OWENSBORO BOARD OF EDUCATION   Utility Tax    11,731    10/08/03  
OWSLEY COUNTY BOARD OF EDUCATIO   Utility Tax    398    10/08/03  
PARIS INDEPENDENT SCHOOLS   Utility Tax    3,014    10/08/03  
PERRY COUNTY SCHOOL   Utility Tax    274    10/08/03  
POWELL COUNTY SCHOOL   Utility Tax    2,351    10/08/03  
ROCKCASTLE COUNTY SCHOOL   Utility Tax    857    10/08/03  
RUSSELL INDEPENDENT   Utility Tax    6,139    10/08/03  
SCOTT COUNTY SCHOOL   Utility Tax    7,104    10/08/03  
STATE OF NEW HAMPSHIRE   Utility Tax    23,191    10/06/03  
STATE OF NEW HAMPSHIRE   Utility Tax    38,929    10/08/03  
STATE OF NEW HAMPSHIRE   Utility Tax    6,020    10/09/03  
TOWN OF BLACKSBURG   Utility Tax    14,667    10/13/03  
TOWN OF MT CRESTED BUTTE   Utility Tax    1,255    10/07/03  
TOWN OF SOUTH BOSTON   Utility Tax    4,692    10/13/03  
TREASURER OF HANOVER COUNTY   Utility Tax    96    10/21/03  
UNION COUNTY SCHOOL DISTRICT   Utility Tax    2,858    10/08/03  
WASHINGTON COUNTY BOARD OF EDU   Utility Tax    148    10/08/03  
WEBSTER COUNTY BOARD OF   Utility Tax    801    10/08/03  
WOLFE COUNTY SCHOOL   Utility Tax    685    10/08/03  
WOODFORD COUNTY BOARD OF ED   Utility Tax    4,814    10/08/03  

     Total         $ 7,129,508  




45-51


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

Schedule VI
Pages 1 to 6

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

LEGAL ENTITY
Account
Number

Case
Number

Disbursements
ACC CABLE COMMUNICATIONS FL-VA, LLC     081-02-41904     02-41904     $ 3,365,840  
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    612  
ACC OPERATIONS, INC   081-02-41956   02-41956    66,932  
ACC TELECOMMUNICATIONS HOLDINGS LLC   081-02-41864   02-41864    --  
ACC TELECOMMUNICATIONS LLC   081-02-41863   02-41863    1,370,424  
ACC TELECOMMUNICATIONS OF VIRGINIA LLC   081-02-41862   02-41862    386,869  
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    6,131,491  
ADELPHIA CABLEVISION ASSOCIATES, LP   081-02-41913   02-41913    583,933  
ADELPHIA CABLEVISION CORP   081-02-41752   02-41752    1,215,827  
ADELPHIA CABLEVISION OF BOCA RATON, LLC   081-02-41751   02-41751    978,630  
ADELPHIA CABLEVISION OF FONTANA, LLC   081-02-41755   02-41755    --  
ADELPHIA CABLEVISION OF INLAND EMPIRE, LLC   081-02-41754   02-41754    6,964,865  
ADELPHIA CABLEVISION OF NEW YORK, INC   081-02-41892   02-41892    3,201,545  
ADELPHIA CABLEVISION OF NEWPORT BEACH, LLC   081-02-41947   02-41947    498,691  
ADELPHIA CABLEVISION OF ORANGE COUNTY II, LLC   081-02-41781   02-41781    519,972  
ADELPHIA CABLEVISION OF ORANGE COUNTY, LLC   081-02-41946   02-41946    472,335  
ADELPHIA CABLEVISION OF SAN BERNANDINO, LLC   081-02-41753   02-41753    --  
ADELPHIA CABLEVISION OF SANTA ANA, LLC   081-02-41831   02-41831    3,124,359  
ADELPHIA CABLEVISION OF SEAL BEACH, LLC   081-02-41757   02-41757    184,367  
ADELPHIA CABLEVISION OF SIMI VALLEY, LLC   081-02-41830   02-41830    1,023,742  
ADELPHIA CABLEVISION OF THE KENNEBUNKS, LLC   081-02-41943   02-41943    394,564  
ADELPHIA CABLEVISION OF WEST PALM BEACH III, LLC   081-02-41783   02-41783    177,439  
ADELPHIA CABLEVISION OF WEST PALM BEACH IV, LLC   081-02-41766   02-41766    3,839,609  
ADELPHIA CABLEVISION OF WEST PALM BEACH V, LLC   081-02-41764   02-41764    76,563  
ADELPHIA CABLEVISION, LLC   081-02-41858   02-41858    71,946,145  
ADELPHIA CALIFORNIA CABLEVISION, LLC   081-02-41942   02-41942    3,305,902  
ADELPHIA CENTRAL PENNSYLVANIA, LLC   081-02-41950   02-41950    4,754,490  
ADELPHIA CLEVELAND, LLC   081-02-41793   02-41793    12,093,302  
ADELPHIA COMMUNICATIONS CORPORATION   081-02-41729   02-41729    32,176  
ADELPHIA COMMUNICATIONS INTERNATIONAL, INC   081-02-41857   02-41857    250  
ADELPHIA COMMUNICATIONS OF CALIFORNIA II, LLC   081-02-41748   02-41748    4,377,923  
ADELPHIA COMMUNICATIONS OF CALIFORNIA III, LLC   081-02-41817   02-41817    1,411,548  
ADELPHIA COMMUNICATIONS OF CALIFORNIA, LLC   081-02-41749   02-41749    138,517  
ADELPHIA COMPANY OF WESTERN CONNECTICUT   081-02-41801   02-41801    4,574,929  
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    2,439,780  
ADELPHIA HARBOR CENTER HOLDINGS LLC   081-02-41853   02-41853    250  
ADELPHIA HOLDINGS 2001, LLC   081-02-41926   02-41926    --  
ADELPHIA INTERNATIONAL II, LLC   081-02-41856   02-41856    250  
ADELPHIA INTERNATIONAL III, LLC   081-02-41855   02-41855    3,750  
ADELPHIA MOBILE PHONES, INC   081-02-41852   02-41852    250  
ADELPHIA OF THE MIDWEST, INC   081-02-41794   02-41794    250  
ADELPHIA PINELLAS COUNTY, LLC   081-02-41944   02-41944    --  
ADELPHIA PRESTIGE CABLEVISION, LLC   081-02-41795   02-41795    5,987,558  
ADELPHIA TELECOMMUNICATIONS OF FLORIDA, INC   081-02-41939   02-41939    22,956  
ADELPHIA TELECOMMUNICATIONS, INC   081-02-41851   02-41851    854,495  
ADELPHIA WELLSVILLE, LLC   081-02-41850   02-41850    250  
ADELPHIA WESTERN NEW YORK HOLDINGS, LLC   081-02-41849   02-41849    500  
ARAHOVA COMMUNICATIONS, INC   081-02-41815   02-41815    20,031  
ARAHOVA HOLDINGS, LLC   081-02-41893   02-41893    250  
BADGER HOLDING CORP   081-02-41792   02-41792    1,245  
BETTER TV INC. OF BENNINGTON   081-02-41914   02-41914    653,140  
BLACKSBURG/SALEM CABLEVISION, INC   081-02-41759   02-41759    1,172,277  
BRAZAS COMMUNICATIONS, INC   081-02-41804   02-41804    250  
BUENAVISION TELECOMMUNICATIONS, INC   081-02-41938   02-41938    789,674  
CABLE SENTRY CORPORATION   081-02-41894   02-41894    145  
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    183,885  
CENTURY ADVERTISING, INC   081-02-41731   02-41731    250  
CENTURY ALABAMA CORP   081-02-41889   02-41889    147,221  
CENTURY ALABAMA HOLDING CORP   081-02-41891   02-41891    --  
CENTURY AUSTRALIA COMMUNICATIONS CORP   081-02-41738   02-41738    250  
CENTURY BERKSHIRE CABLE CORP   081-02-41762   02-41762    466,998  
CENTURY CABLE HOLDING CORP   081-02-41814   02-41814    1,425  
CENTURY CABLE HOLDINGS, LLC   081-02-41812   02-41812    9,457,366  
CENTURY CABLE MANAGEMENT CORPORATION   081-02-41887   02-41887    399,685  
CENTURY CABLE OF SOUTHERN CALIFORNIA   081-02-41745   02-41745    --  
CENTURY CABLEVISION HOLDINGS, LLC   081-02-41936   02-41936    2,516,792  
CENTURY CAROLINA CORP   081-02-41886   02-41886    1,722,160  
CENTURY COLORADO SPRINGS CORP   081-02-41736   02-41736    188,222  
CENTURY COLORADO SPRINGS PARTNERSHIP   081-02-41774   02-41774    5,392,861  
CENTURY COMMUNICATIONS CORPORATION   081-02-12834   02-12834    2,200,660  
CENTURY CULLMAN CORP   081-02-41888   02-41888    637,968  
CENTURY ENTERPRISE CABLE CORP   081-02-41890   02-41890    383,968  
CENTURY EXCHANGE, LLC   081-02-41744   02-41744    250  
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    2,397,732  
CENTURY INDIANA CORP   081-02-41768   02-41768    250  
CENTURY INVESTMENT HOLDING CORP   081-02-41740   02-41740    250  
CENTURY INVESTORS, INC   081-02-41733   02-41733    250  
CENTURY ISLAND ASSOCIATES, INC   081-02-41771   02-41771    33,496  
CENTURY ISLAND CABLE TELEVISION CORP   081-02-41772   02-41772    250  
CENTURY KANSAS CABLE TELEVISION CORP   081-02-41884   02-41884    151,576  
CENTURY LYKENS CABLE CORP   081-02-41883   02-41883    164,400  
CENTURY MENDOCINO CABLE TELEVISION, INC   081-02-41780   02-41780    663,504  
CENTURY MISSISSIPPI CORP   081-02-41882   02-41882    359,862  
CENTURY MOUNTAIN CORP   081-02-41797   02-41797    170,256  
CENTURY NEW MEXICO CABLE TELEVISION CORP   081-02-41784   02-41784    --  
CENTURY NORWICH CORP   081-02-41881   02-41881    1,200,141  
CENTURY OHIO CABLE TELEVISION CORP   081-02-41811   02-41811    643,079  
CENTURY OREGON CABLE CORP   081-02-41739   02-41739    250  
CENTURY PACIFIC CABLE TV INC   081-02-41746   02-41746    --  
CENTURY PROGRAMMING, INC   081-02-41732   02-41732    250  
CENTURY REALTY CORP   081-02-41813   02-41813    --  
CENTURY SHASTA CABLE TELEVISION CORP   081-02-41880   02-41880    250  
CENTURY SOUTHWEST COLORADO CABLE TELEVISION CORP   081-02-41770   02-41770    424  
CENTURY TRINIDAD CABLE TELEVISION CORP   081-02-41790   02-41790    83,775  
CENTURY VIRGINIA CORP   081-02-41796   02-41796    2,188,432  
CENTURY VOICE AND DATA COMMUNICATIONS, INC   081-02-41737   02-41737    395  
CENTURY WARRICK CABLE CORP   081-02-41763   02-41763    250  
CENTURY WASHINGTON CABLE TELEVISION, INC   081-02-41878   02-41878    250  
CENTURY WYOMING CABLE TELEVISION CORP   081-02-41789   02-41789    85,352  
CENTURY-TCI CALIFORNIA COMMUNICATIONS, LP   081-02-41743   02-41743    323,952  
CENTURY-TCI CALIFORNIA, LP   081-02-41741   02-41741    52,773,082  
CENTURY-TCI HOLDINGS, LLC   081-02-41742   02-41742    250  
CHELSEA COMMUNICATIONS, INC   081-02-41923   02-41923    1,484  
CHELSEA COMMUNICATIONS, LLC   081-02-41924   02-41924    8,254,352  
CHESTNUT STREET SERVICES, LLC   081-02-41842   02-41842    --  
CLEAR CABLEVISION, INC   081-02-41756   02-41756    6  
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    722,998  
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    250  
EASTERN VIRGINIA CABLEVISION HOLDINGS, LLC   081-02-41799   02-41799    250  
EASTERN VIRGINIA CABLEVISION, LP   081-02-41800   02-41800    847,242  
EMPIRE SPORTS NETWORK, LP   081-02-41844   02-41844    1,634,027  
FAE CABLE MANAGEMENT CORP   081-02-41734   02-41734    250  
FOP INDIANA, LP   081-02-41816   02-41816    193,558  
FRONTIERVISION ACCESS PARTNERS, LLC   081-02-41819   02-41819    2,371,376  
FRONTIERVISION CABLE NEW ENGLAND , INC   081-02-41822   02-41822    1,014,568  
FRONTIERVISION CAPITAL CORPORATION   081-02-41820   02-41820    250  
FRONTIERVISION HOLDINGS CAPITAL CORPORATION   081-02-41824   02-41824    250  
FRONTIERVISION HOLDINGS CAPITAL II CORPORATION   081-02-41823   02-41823    250  
FRONTIERVISION HOLDINGS, LLC   081-02-41827   02-41827    250  
FRONTIERVISION HOLDINGS, LP   081-02-41826   02-41826    250  
FRONTIERVISION OPERATING PARTNERS, LLC   081-02-41825   02-41825    334  
FRONTIERVISION OPERATING PARTNERS, LP   081-02-41821   02-41821    29,340,395  
FRONTIERVISION PARTNERS, LP   081-02-41828   02-41828    325  
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    1,634,543  
GLOBAL CABLEVISION II, LLC   081-02-41934   02-41934    250  
GRAFTON CABLE COMPANY   081-02-41788   02-41788    250  
GS CABLE, LLC   081-02-41907   02-41907    4,749,814  
GS TELECOMMUNICATIONS LLC   081-02-41906   02-41906    --  
HARRON CABLEVISION OF NEW HAMPSHIRE, INC   081-02-41750   02-41750    3,034,972  
HUNTINGTON CATV, INC   081-02-41765   02-41765    145  
IMPERIAL VALLEY CABLEVISION, INC   081-02-41876   02-41876    698,534  
KALAMAZOO COUNTY CABLEVISION, INC   081-02-41922   02-41922    250  
KEY BISCAYNE CABLEVISION   081-02-41898   02-41898    98,504  
KOOTENAI CABLE, INC   081-02-41875   02-41875    1,107,180  
LAKE CHAMPLAIN CABLE TELEVISION CORPORATION   081-02-41911   02-41911    429,529  
LEADERSHIP ACQUISITION LIMITED PARTNERSHIP   081-02-41931   02-41931    --  
LOUISA CABLEVISION, INC   081-02-41760   02-41760    18,391  
MANCHESTER CABLEVISION, INC   081-02-41758   02-41758    --  
MARTHA'S VINEYARD CABLEVISION, LP   081-02-41805   02-41805    284,305  
MERCURY COMMUNICATIONS, INC   081-02-41840   02-41840    57,960  
MICKELSON MEDIA OF FLORIDA, INC   081-02-41874   02-41874    264,823  
MICKELSON MEDIA, INC   081-02-41782   02-41782    163,562  
ONTGOMERY CABLEVISION, INC   081-02-41848   02-41848    250  
MONUMENT COLORADO CABLEVISION, INC   081-02-41932   02-41932    125,719  
MOUNTAIN CABLE COMMUNICATIONS CORPORATION   081-02-41916   02-41916    1,273  
MOUNTAIN CABLE COMPANY, LP   081-02-41909   02-41909    5,207,003  
MT. LEBANON CABLEVISION, INC   081-02-41920   02-41920    --  
MULTI-CHANNEL TV CABLE COMPANY   081-02-41921   02-41921    538,944  
NATIONAL CABLE ACQUISITION ASSOCIATES, LP   081-02-41952   02-41952    2,414,594  
OLYMPUS CABLE HOLDINGS, LLC   081-02-41925   02-41925    1,010,762  
OLYMPUS CAPITAL CORPORATION   081-02-41930   02-41930    250  
OLYMPUS COMMUNICATIONS HOLDINGS, LLC   081-02-41953   02-41953    --  
OLYMPUS COMMUNICATIONS, LP   081-02-41954   02-41954    1,250  
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    500  
OWENSBORO-BRUNSWICK, INC   081-02-41730   02-41730    3,850,575  
PAGE TIME, INC   081-02-41839   02-41839    8,487  
PARAGON CABLE TELEVISION, INC   081-02-41778   02-41778    750  
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    232,273  
PARNASSOS HOLDINGS, LLC   081-02-41845   02-41845    --  
PARNASSOS, LP   081-02-41843   02-41843    20,512,659  
PERICLES COMMUNICATIONS CORPORATION   081-02-41919   02-41919    405  
PULLMAN TV CABLE CO., INC   081-02-41873   02-41873    483,029  
RENTAVISION OF BRUNSWICK, INC   081-02-41872   02-41872    494,024  
RICHMOND CABLE TELEVISION CORPORATION   081-02-41912   02-41912    59,401  
RIGPAL COMMUNICATIONS, INC   081-02-41917   02-41917    --  
ROBINSON/PLUM CABLEVISION, LP   081-02-41927   02-41927    466,907  
S/T CABLE CORPORATION   081-02-41791   02-41791    250  
SABRES, INC   081-02-41838   02-41838    273  
SCRANTON CABLEVISION, INC   081-02-41761   02-41761    1,844,743  
SENTINEL COMMUNICATIONS OF MUNCIE, INDIANA, INC   081-02-41767   02-41767    175  
SOUTHEAST FLORIDA CABLE, INC   081-02-41900   02-41900    11,710,471  
SOUTHWEST COLORADO CABLE INC   081-02-41769   02-41769    168,297  
SOUTHWEST VIRGINIA CABLE, INC   081-02-41833   02-41833    1,223,973  
STAR CABLE INC   081-02-41787   02-41787    250  
STARPOINT, LIMITED PARTNERSHIP   081-02-41897   02-41897    1,172,719  
SVHH CABLE ACQUISITION, LP   081-02-41836   02-41836    1,243,328  
SVHH HOLDINGS, LLC   081-02-41837   02-41837    --  
TELE-MEDIA COMPANY OF HOPEWELL-PRINCE GEORGE   081-02-41798   02-41798    1,411,632  
TELE-MEDIA COMPANY OF TRI-STATES, LP   081-02-41809   02-41809    380,083  
TELE-MEDIA INVESTMENT PARTNERSHIP, LP   081-02-41951   02-41951    2,577,623  
TELESAT ACQUISITION LIMITED PARTNERSHIP   081-02-41929   02-41929    --  
TELESAT ACQUISITION, LLC   081-02-41871   02-41871    2,264,563  
THE GOLF CLUB AT WENDING CREEK FARMS, LLC   081-02-41841   02-41841    250  
THE MAIN INTERNETWORKS, INC   081-02-41818   02-41818    --  
THE WESTOVER TV CABLE CO., INC   081-02-41786   02-41786    250  
THREE RIVERS CABLE ASSOCIATES, LP   081-02-41910   02-41910    927,237  
TIMOTHEOS COMMUNICATIONS, LP   081-02-41901   02-41901    250  
TMC HOLDINGS CORPORATION   081-02-41803   02-41803    500  
TMC HOLDINGS, LLC   081-02-41802   02-41802    --  
TRI-STATES, LLC   081-02-41810   02-41810    250  
UCA LLC   081-02-41834   02-41834    8,041,407  
UPPER ST. CLAIR CABLEVISION INC   081-02-41918   02-41918    --  
US TELE-MEDIA INVESTMENT COMPANY   081-02-41835   02-41835    250  
VALLEY VIDEO, INC   081-02-41870   02-41870    140,058  
VAN BUREN COUNTY CABLEVISION, INC   081-02-41832   02-41832    347,653  
WARRICK CABLEVISION, INC   081-02-41866   02-41866    --  
WARRICK INDIANA, LP   081-02-41865   02-41865    232,963  
WELLSVILLE CABLEVISION, LLC   081-02-41806   02-41806    321,335  
WEST BOCA ACQUISITION LIMITED PARTNERSHIP   081-02-41899   02-41899    1,101,705  
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    173,540  
YOUNG'S CABLE TV CORP   081-02-41915   02-41915    265,608  
YUMA CABLEVISION, INC   081-02-41868   02-41868    1,279,793  

     Total           $ 363,269,172  




52-57


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

Schedule VII
Pages 1 to 2

Court Reporting schedules for Insurance Coverage


Coverage ** Company Policy No. Term

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

       

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

       

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

       

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

       

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

       

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

       

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

       

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

       

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

       

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

       

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

       

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

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

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




58-59