Frontiervision Operating Partners 8K United States Bankruptcy Court Southern District of New York | SEC 28 Feb 03

EXHIBIT 99.1

UNITED STATES BANKRUPTCY COURT
SOUTHERN DISTRICT OF NEW YORK

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

ADELPHIA COMMUNICATIONS CORPORATION, et al.

(Name of Debtors)

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

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

Willkie Farr & Gallagher

(Debtors’ Attorneys)

Monthly Operating Loss: $9,771
($ 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: February 28, 2003

	/s/ Christopher T. Dunstan

	Christopher T. Dunstan Executive Vice President, Treasurer and Chief Financial Officer

Indicate if this is an amended statement by checking here

AMENDED STATEMENT_____

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

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

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

				January 31, 2003

ASSETS:
Property, plant and equipment - net				$	7,142,399
Intangible assets - net					15,452,771
Cash and cash equivalents					429,788
Restricted cash					41,834
Investments					24,569
Subscriber receivables - net					217,532
Prepaid expenses and other assets - net					525,024
Intercompany receivables					27,277,494
Related party receivables					1,807,690

			Total assets	$	52,919,101

LIABILITIES, CONVERTIBLE PREFERRED STOCK, COMMON STOCK AND OTHER STOCKHOLDERS’ EQUITY:
Parent and subsidiary debt				$	201,384
Accounts payable					196,764
Subscriber advance payments and deposits					113,061
Accrued interest and other liabilities					334,131
Intercompany payables					237,700
Related party payables					46
Deferred income taxes					2,004,599

					3,087,685

Liabilities subject to compromise:
	Parent and subsidiary debt				13,500,212
	Parent and subsidiary debt under co-borrowing credit facilities				2,846,156

					16,346,368
	Accounts payable				1,100,124
	Accrued interest and other liabilities				405,729
	Intercompany payables				27,037,879
	Related party payables				1,362,240

		Total liabilities subject to compromise			46,252,340

			Total liabilities		49,340,025

Minority interests					561,362

Cumulative redeemable exchangeable preferred stock					148,794

Convertible preferred stock, common stock and other stockholders’ equity:
	Convertible preferred stock				397
	Class A and Class B common stock, $.01 par value, 1,500,000,000 shared authorized, 254,842,461 shares issued and outstanding				2,548
	Additional paid-in capital				9,460,346
	Accumulated other comprehensive loss				(7,023	)
	Accumulated deficit				(3,591,791	)
	Treasury stock, at cost				(149,401	)

					5,715,076
Reduction in stockholders’ equity from amounts under co-borrowing credit facilities					(2,846,156	)

		Total convertible preferred stock, common stock and other stockholders’ equity			2,868,920

			Total liabilities and stockholders’ equity	$	52,919,101

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

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

				For the Month Ended January 31, 2003			For the Seven Months Ended January 31, 2003

Revenues				$	278,085		$	1,950,035
Cost and expenses:
	Direct operating and programming				141,968			847,990
	Selling, general and administrative				63,021			428,502
	Depreciation and amortization				71,954			517,646
	Impairment of long-lived and other assets				—			72,134
	Non-recurring professional fees				2,412			33,429
	Estimated provision for accounting changes				2,000			53,000

			Operating loss before reorganization expenses due to bankruptcy		(3,270	)		(2,666	)
Reorganization expenses due to bankruptcy					6,501			45,734

Operating loss					(9,771	)		(48,400	)

Other (expense) income:
	Interest expense				(32,666	)		(240,828	)
	Minority interest in income (losses) of subsidiaries				253			(980	)
	Other-than-temporary impairment of investment and other assets				—			(145,088	)
	Loss on sale of assets				—			(1,551	)
	Other				1,957			2,048

		Total			(30,456	)		(386,399	)

Net loss applicable to common stockholders				$	(40,227	)	$	(434,799	)

Net loss per weighted average share – basic and diluted				$	(0.16	)	$	(1.71	)

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.

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

				For the Month Ended January 31, 2003			For the Seven Months Ended January 31, 2003

Cash flows from operating activities:
	Net loss			$	(40,227	)	$	(434,799	)
		Adjustments to reconcile net loss to net cash provided by operating activities:
		Depreciation and amortization			71,954			517,646
		Impairment of long-lived and other assets			—			72,134
		Other-than-temporary impairment of investments and other assets			—			145,088
		Minority interest in income of subsidiaries			(253	)		980
		Loss on sale of assets			—			1,551
		Reorganization expenses due to bankruptcy			6,501			45,734
		Non-recurring professional fees, net of amounts paid			(1,109	)		10,811
		Change in assets and liabilities:
			Subscriber receivables – net		2,327			(7,194	)
			Prepaid expenses and other assets – net		5,600			(33,570	)
			Accounts payable		(5,616	)		210,809
			Subscriber advance payments and deposits		25,966			35,229
			Accrued interest and other liabilities		6,493			42,295
			Intercompany receivables and payables – net		64			11,237

Net cash provided by operating activities before reorganization expenses					71,700			617,951
Reorganization expenses paid during the period					(4,576	)		(23,271	)

Net cash provided by operating activities					67,124			594,680

Cash flows from investing activities:
	Acquisitions				(8	)		(145	)
	Expenditures for property, plant and equipment				(48,109	)		(386,178	)
	Investments in other joint ventures				9			(740	)
	Related party receivables and payables – net				1,070			(15,266	)

Net cash used in investing activities					(47,038	)		(402,329	)

Cash flows from financing activities:
	Proceeds from debt				—			200,000
	Payments of debt				(6,252	)		(16,952	)
	Payment of debtor in possession bank financing costs				—			(47,544	)

Net cash (used in) provided by financing activities					(6,252	)		135,504

Increase in cash and cash equivalents					13,834			327,855
Cash and cash equivalents, beginning of period					457,788			143,767

Cash and cash equivalents, end of period				$	471,622		$	471,622

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

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

1. Organization, Business and Proceedings under Chapter 11

Adelphia Communications Corporation and subsidiaries (“Adelphia” or the “Company”) owns, operates and manages cable television systems and other related telecommunications businesses. Adelphia’s operations consist primarily of selling video programming, which is distributed to subscribers for a monthly fee through a network of fiber optic and coaxial cables. These services are offered in the respective franchise areas under the name Adelphia. Cable systems owned by Adelphia (the “Company Systems”) are located in 29 states and Puerto Rico, and are organized primarily into six strategic clusters: Los Angeles, PONY (Western Pennsylvania, Ohio and Western New York), New England, Florida, Virginia and Colorado Springs. The Company’s Systems are located primarily in suburban areas of large and medium-sized cities within the 50 largest television markets.

Solely for the purposes of the accompanying unaudited consolidated financial statements, the accounts of Adelphia, its majority-owned subsidiaries and subsidiaries that are at least 50% owned and controlled by Adelphia are included with the exception of those subsidiaries/entities who did not file voluntary petitions under Chapter 11 (“Chapter 11”) of the U.S. Bankruptcy Code. The accompanying unaudited consolidated financial statements do not include any entities owned and/or controlled by the John J. Rigas family (the “Rigas family”). The Non-filing entities as of January 31, 2003 are Palm Beach Group Cable, Inc., Palm Beach Group Cable Joint Venture and Century-ML Cable Corporation, Praxis Capital Ventures, L.P., St. Mary’s Television, Inc., STV Communications and Main Security Surveillance, Inc. (“Non-filing entities”). On September 30, 2002, Century-ML Cable Venture (“CMLCV”), a subsidiary of the Company, filed a voluntary petition to reorganize under Chapter 11 (see Note 18) and has been excluded from the materiality impact of Non-filing entities below.

Materiality Impact of Non-filing entities
as of and for the Month Ended
January 31, 2003

	Unaudited Consolidated Financial Statements		Non-filing entities		Percent of Non-filing entities to the Unaudited Consolidated Financial Statements

Balance Sheet:
Total Assets	$	52,919,101	$	98,136		0.19	%
Total Liabilities		49,340,025		74,664		0.15	%
Convertible preferred stock, common stock and other stockholders’ equity		2,868,920		23,472		0.82	%
Total Liabilities & Equity	$	52,919,101	$	98,136		0.19	%
Statement of Operations:
Revenues	$	278,085	$	8,430		3.03	%
Operating income, as adjusted for the impairment of long-lived and other assets, the estimated provision for accounting changes, non-recurring professional fees, and reorganization expenses due to the Chapter 11 filing of the Company	$	1,142	$	1,746		152.89	%

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

Adelphia Business Solutions, Inc. and subsidiaries (“Adelphia Business Solutions”) was a consolidated subsidiary of Adelphia as of December 31, 2001. Adelphia Business Solutions owns, operates and manages entities which provide competitive local exchange carrier (“CLEC”) telecommunications services under the name Adelphia Business Solutions. On January 11, 2002, the Company distributed in the form of a dividend, all of the shares of common stock of Adelphia Business Solutions owned by Adelphia to holders of Adelphia’s Class A and Class B common stock (the “Spin-off”). As a result of the Spin-off, the Rigas family holds a majority of the total voting power of Adelphia Business Solutions common stock. The distribution of Adelphia Business Solutions common stock was recorded on the date of the Spin-off. Accordingly, the accompanying unaudited consolidated financial statements do not include the accounts of Adelphia Business Solutions as of January 31, 2003 and for the period from July 1, 2002 through January 31, 2003.

Bankruptcy Proceedings

On June 25, 2002, Adelphia and all of its wholly-owned subsidiaries (including Century Communications Corporation (“Century”) which filed on June 10, 2002) (all filing entities herein known as the “Debtors”) except for the Non-filing entities and CMLCV which filed on September 30, 2002 (see Note 18) filed voluntary petitions to reorganize under Chapter 11 in the U.S. Bankruptcy Court for the Southern District of New York (the “Bankruptcy Court”). The Debtors are operating their business as debtors-in-possession. On July 11, 2002, the Office of the United States Trustee for the Southern District of New York (the “U.S. Trustee”) appointed a statutory committee of unsecured creditors (the “Creditors’ Committee”). In addition, on July 31, 2002 the U.S. Trustee appointed a statutory committee of equity holders (the “Equity Committee” and collectively with the Creditors’ Committee, the “Committees”). The Committees have the right to, among other things, review and object to certain business transactions and may participate in the formulation of the Company’s long-term business plan and plan of reorganization. On October 4, 2002, Adelphia filed a motion seeking an extension of the exclusive period within which to file a plan of reorganization and solicit acceptances thereof (the “Motion”). The Motion was heard on October 25, 2002 and the Company was granted the extension through February 21, 2003 and April 21, 2003, respectively. On February 12, 2003, Adelphia filed a motion seeking a further extension of the exclusive period within which to file a plan of reorganization and solicit acceptances thereof, which is scheduled to be heard by the Bankruptcy Court on March 17, 2003.

Bankruptcy Costs

In connection with finalizing the plan of reorganization, the Company will incur certain costs and fees. These expenses will be due once the plan of reorganization is approved by the 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. Currently, these contingent fees are estimated to be approximately $20,000. As no plan or plans of reorganization have been confirmed by the Bankruptcy Court, no accrual for such amounts has been recorded in the unaudited consolidated financial statements.

Basis of Presentation

Until a plan or plans of reorganization are 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 Companyas of January 31, 2003, or the results of its operations or its cash flows for the one and seven month periods ended January 31, 2003 in conformity with GAAP because the unaudited consolidated financial statements exclude the financial position and results of operations of the Non-filing entities and CMLCV. Furthermore, the unaudited consolidated financial statements do not include all of the information and footnote disclosures required by GAAP for complete financial statements.

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

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 unaudited consolidated financial statements.

SOP 90-7 requires (i) that pre-petition liabilities that are subject to compromise be segregated in the Company’s unaudited consolidated balance sheet as liabilities subject to compromise and (ii) that revenues, expenses, realized gains and losses, and provisions for losses resulting directly from the reorganization due to the Company’s bankruptcy be reported separately as reorganization expenses in the 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 prior management and current economic conditions, realization of assets and liquidation of liabilities are subject to significant uncertainty. In order to provide liquidity through June 2004, the Company entered into an Amended and Restated Credit and Guaranty Agreement dated as of August 26, 2002, as amended, with a group of lenders led by JP Morgan Securities, Inc. and Salomon Smith Barney, Inc. as Co-Lead Arrangers, for a Debtor-in-Possession Credit Facility (the “DIP Facility” or “DIP Lenders”). See Note 2 to these unaudited consolidated financial statements for further discussion. The Company believes that cash flows from operations, along with the financing provided through the DIP Facility, should allow the Company to continue as a going concern; however, there can be no assurance of this. The Company’s ability to continue as a going concern is also dependent upon its ability to maintain compliance with covenants under the DIP Facility and the ability to generate sufficient cash flow from operations and financing sources to meet its obligations as they become due. In the event a Chapter 11 plan of reorganization is confirmed by the Bankruptcy Court and becomes effective, continuation of the Company’s business thereafter will be dependent on the Company’s ability to achieve positive operating results and maintain satisfactory capital and liquidity. Until a plan or plans of reorganization are confirmed by the Bankruptcy Court and become effective, there can be no assurance that the Company will emerge from these bankruptcy proceedings. Furthermore, the effect on the Company’s business from the terms and conditions of such a plan of reorganization cannot be determined at this time and, therefore, also raises substantial doubt regarding the Company’s ability to continue as a going concern.

The accompanying unaudited consolidated financial statements have been derived from the books and records of the Debtors. However, certain financial information has not been subject to procedures that would typically be applied to financial information presented in accordance with GAAP. Upon the application of such procedures (such as tests for asset impairment), the Debtors believe that the financial information will be subject to changes, and these changes could be material. The Company’s intangible assets 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 has discontinued amortizing its purchased franchises and goodwill as of January 1, 2002. SFAS No. 142 requires testing for impairment annually of goodwill and indefinite-lived intangible assets, or more frequently as warranted by events or changes in circumstances. At this time, the Company has not completed its impairment test of purchased franchises and goodwill. Any such adjustment, as a result of an analysis performed in accordance with SFAS No. 142, may have a material impact on the Company’s financial statements. Additionally, the Company has not completed its adoption of SFAS No. 144, “Accounting for the Impairment or Disposal of Long-Lived Assets”, which addresses the financial accounting and reporting for the impairment of long-lived assets and long-lived assets to be disposed 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 Debtors disclosed in its Current Report on Form 8-K, dated June 10, 2002, that it believes that certain financial information reported by prior management was unreliable. As such, the books and records of the Debtors

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

from which the accompanying unaudited consolidated financial statements are derived may not accurately reflect the financial condition, results of operations and cash flows of the Debtors.

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

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

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

Corrections in Accounting Policies and Practices

Effective January 1, 2003, in order to be in accordance with GAAP, the Company corrected many of its erroneous accounting policies and practices for Property, Plant and Equipment (“PP&E”) with respect to the accounting for capitalization of labor, labor-related expenses, certain overhead expenses, and certain materials used in the maintenance of its cable systems. Under prior management’s accounting policies and practices, labor and labor-related costs for service calls and normal, ongoing maintenance to cable systems were being accounted for at least in substantial, if not in total part as capitalized costs in PP&E. Current management has determined that these costs should be expensed as incurred, rather than capitalized, and will reflect such costs in the monthly unaudited consolidated statement of operations as expenses beginning January 1, 2003. The monthly impact to the unaudited consolidated statement of operations from the corrections in the Company’s erroneous accounting policies and practices for PP&E is estimated to be a net increase in expenses of approximately $9,000 in January 2003 as compared to the average of the July 2002 through December 2002 results in the unaudited consolidated statement of operations previously filed in Monthly Operating Reports with the Bankruptcy Courts. The impact to the unaudited consolidated statement of operations in the future may vary based upon levels of activities.

The total monthly impact to the unaudited consolidated statement of operations from these corrections in the Company’s erroneous accounting policies and practices for PP&E is estimated to be an increase in expenses of approximately $19,000 per month. However, as discussed in Note 13, the Company recorded an adjustment expensing approximately $21,000 for the period from July 1, 2002 through December 31, 2002 for costs erroneously capitalized under prior management accounting policies and practices. The adjustment recorded in December, which increases expenses by an average of approximately $3.5 million per month, is included in the increase in expenses of approximately $19,000, noted above. Furthermore, as discussed in Note 3, the Company has been recording an estimated provision for accounting changes of $8,500 per month since January 1, 2002, which offsets the $19,000 estimate. Based on the correction in the accounting policies and practices PP&E, beginning on January 1, 2003, the Company will reduce the monthly estimated provision for accounting changes to $2,000 for estimated future accounting adjustments, including further adjustments in PP&E. There can be no assurance, however, that future adjustments will

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

not be greater than such estimate.

Current management has not completed its review of the Company’s historical books and records, accounting policies and practices, and financial statements, and is continuing its comprehensive evaluation of accounting policies and practices regarding PP&E, including the capitalization of costs in accordance with the provisions of SFAS No. 51, “Financial Reporting by Cable Television Companies”. The scope and magnitude of further corrections in erroneous accounting policies and practices including those related to PP&E has not been determined at this time; however, such corrections may result in further adjustments and these adjustments may be material. 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 have not yet been finalized. The impact of any other further changes could be material.

Dismissal of Former Independent Public Accountants

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

As a result of actions taken by the former management of the Company, the Company has not yet completed its financial statements as of and for the year ended December 31, 2001 or received its independent auditor’s report thereon or filed with the Securities and Exchange Commission (“SEC”) its Annual Report on Form 10-K as of and for the year ended December 31, 2001. Furthermore, the Company has not timely filed its Quarterly Reports on Form 10-Q for the quarters ended March 31, 2002, June 30, 2002 and September 30, 2002 and does not anticipate timely filing its Annual Report on Form 10-K as of and for the year ended December 31, 2002. As of the date Deloitte was dismissed as the Company’s independent accountants, Deloitte had not completed its audit nor issued its independent auditors’ report with respect to the Company’s financial statements as of and for the year ended December 31, 2001. As disclosed in a press release attached to its Current Report on Form 8-K filed on June 21, 2002, the Company announced that it had been advised by Deloitte, that based on current management’s decision to restate the financial statements, Deloitte withdrew certifications of financial statements of the Company and its subsidiaries that Deloitte had issued since March 2001. The Company expects to restate its financial statements for years ended December 31, 1999 and 2000 and its interim financial statements for 2001 and possibly other periods. Current management took control of the Company in May 2002 and, on June 13, 2002, retained PwC as independent accountants. The Company’s Board of Directors and the Audit Committee of the Board of Directors approved the decision to change independent accountants. At this time, PwC has not completed the audits for the years ended December 31, 1999, 2000 and 2001. See Note 3 to these unaudited consolidated financial statements for further information.

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

2. Debt and Other Obligations

Due to the commencement of the Chapter 11 filings and the Company’s failure to comply with certain financial covenants, the Company is in default on substantially all of its pre-petition debt obligations. Except as otherwise may be determined by the Bankruptcy Court, the stay protection afforded by the Chapter 11 filings prevents any action from being taken with regard to any of the defaults under the pre-petition debt obligations. All of the pre-petition obligations are classified as liabilities subject to compromise as of January 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 led by J.P. Morgan Securities, Inc. and Salomon Smith Barney, Inc. as Co-Lead Arrangers. The DIP Facility was approved by the Bankruptcy Court on August 23, 2002. The DIP Facility expires on the earlier of June 25, 2004 or upon the occurrence of certain other events, including the effective date of a reorganization plan of

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

any loan party that is confirmed pursuant to an order of the Bankruptcy Court (“Termination Event”). The debtor-in-possession commitment that Adelphia received can be used for general corporate purposes and investments, as defined in the agreement. The DIP Facility is secured with a first priority lien on all its unencumbered assets, a priming first priority lien on all its assets securing its pre-petition bank debt, and a junior lien on all other assets subject to valid pre-existing liens. The DIP Facility consists of a $1,300,000 revolving credit facility (“Tranche A Loans”) and a $200,000 loan (“Tranche B Loan”). Loans under the DIP Facility bear interest at the 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 Facility Lenders and transferred into credit-linked investment accounts maintained at JPMorgan Chase Bank. The Company pays interest on the Tranche B Loan proceeds, net of interest income, as defined. Based on the DIP Facility’s terms and conditions, the proceeds from the Tranche B Loan have been recorded on the unaudited consolidated balance sheet as cash and cash equivalents and parent and subsidiary debt. Furthermore, as of January 31, 2003, the Company issued letters of credit totaling $37,809 against the Tranche B Loan proceeds.

The terms of the DIP Facility contain certain restrictive covenants which include limitations on the incurrence of additional guarantees, liens and indebtedness, limitations on the sale of assets, and the funding of capital expenditures. The DIP Facility will also require that the Company meet certain financial covenants, which are to be determined, except as noted below. On February 14, 2003, the DIP lenders approved an amendment to the DIP Facility amending the dates that the Company is required to submit a long-term budget to April 15, 2003, and set certain financial covenants in consultation with the DIP Lenders to no later than May 15, 2003. The amendment also approved capital spending for the months of March through May 2003. The DIP Facility, as amended, currently limits the Company’s capital spending to $330,000 during the period from December 1, 2002 to February 28, 2003 and for the same amount during the period from March 1, 2003 to May 31, 2003. The Company also obtained a waiver of certain previously disclosed defaults. The Company believes it is materially in compliance with all requirements referred to in the DIP Facility.

As of January 31, 2003, the Company has $300,000 availability under the DIP Facility. The remaining $1,000,000 of availability is subject to satisfaction by the Company of certain conditions.

Co-Borrowing Credit Facilities

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

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

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

Parent and Subsidiary Debt

The following information is an update as of January 31, 2003 of certain disclosures included in Note 4 to Adelphia’s consolidated financial statements contained in the Annual Report on Form 10-K as of and for the year ended December 31, 2000.

			January 31, 2003

Parent Debt:
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				200,000
10 5/8% Senior Notes of Olympus due 2006				202,243
11% Senior Subordinated Notes of FrontierVision Due 2006				207,953
11 7/8% Senior Discount Notes Series A of FrontierVision due 2007				244,639
11 7/8% Senior Discount Notes Series B of FrontierVision due 2007				89,953
Zero Coupon Senior Discount Notes of Arahova due 2003				412,601
9 1/2% Senior Notes of Arahova due 2005				250,590
8 7/8% Senior Notes of Arahova due 2007				245,371
8 3/4% Senior Notes of Arahova due 2007				219,168
8 3/8% Senior Notes of Arahova due 2007				96,046
8 3/8% Senior Notes of Arahova due 2017				94,924
Senior Discount Notes of Arahova due 2008				348,086
Other subsidiary debt and capital leases				202,447

		Total subsidiary debt	$	6,784,552

		Total parent and subsidiary debt, exclusive of co-borrowing credit facilities		13,701,596
		Co-borrowing credit facilities		2,846,156

			$	16,547,752

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

Total parent and subsidiary debt, exclusive of co-borrowing credit facilities, of $13,701,596 consists of liabilities subject to compromise of $13,500,212, bank financing under the DIP facility of $200,000 and capital leases of $1,384.

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

5.01

Interest Expense

Interest expense on notes to banks and capital leases totaling $32,666 and $240,828 has been reported in the unaudited consolidated statements of operations for the one and seven month periods ended January 31, 2003, respectively, of which $13,396 and $98,418 is attributable to the Rigas family owned entities within 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 the interest expense that would have been reported in the unaudited consolidated statement of operations, for the one and seven month periods ended January 31, 2003 is $94,289 and $675,438, respectively.

3. Estimated Provision for Accounting Changes

As discussed in Note 1, PwC, the Company’s independent accountants, has not completed its audit as of and for the year ended December 31, 2001 or its re-audit as of and for the years ended December 31, 1999 and 2000. However, based on information known at this time, current management has recorded an estimated provision related to expected adjustments in the amount of $8,500 and $51,000 for the respective one and six month periods ended December 31, 2002. For the twelve months ended December 31, 2002, the Company recorded $102,000 related to expected adjustments. As more fully discussed in Note 1, beginning January 1, 2003, the Company reduced the estimated provision for accounting changes to $2,000 per month because of corrections made to the Company’s accounting policies and practices in PP&E. Such adjustments have been included in the Company’s Earnings Before Interest, Taxes, Depreciation and Amortization (“EBITDA”) computation in Note 17.

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

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

4. Liabilities Subject to Compromise

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

As a result of the Chapter 11 filing, all actions to collect the payment of pre-petition indebtedness are subject to compromise or other treatment under a plan of reorganization. Generally, actions to enforce or otherwise effect payment of pre-Chapter 11 liabilities are stayed. Although pre-petition claims are

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

generally stayed, as part of the first day orders and subsequent motions granted by the Bankruptcy Court, the Bankruptcy Court approved Adelphia’s motions to pay certain pre-petition obligations including, but not limited to employee wages, salaries, commissions, incentive compensation and other related benefits. The Company has been paying and intends to continue to pay undisputed post-petition claims in the ordinary course of business. In addition, the Company may reject pre-petition executory contracts and unexpired leases with respect to the Company’s operations, with the approval of the Bankruptcy Court. Any damages resulting from rejection of executory contracts and unexpired leases are treated as general unsecured claims and will be classified as liabilities subject to compromise. Adelphia will notify all known claimants subject to the bar date of their need to file a proof of claim with the Bankruptcy Court. A bar date is the date by which claims against the Company must be filed if the claimants wish to receive any distribution in the Chapter 11 cases. No bar date has yet been set by the Bankruptcy Court. Differences between liability amounts estimated by the Company and claims filed by creditors will be investigated and the Bankruptcy Court will make a final determination of the allowable claim. The determination of how liabilities will ultimately be settled and treated cannot be made until the Bankruptcy Court approves a Chapter 11 plan of reorganization as discussed in Note 1. Accordingly, the ultimate amount of such liabilities is presently not determinable. On December 2, 2002, the Company filed a motion with the Bankruptcy Court to extend the deadline for filing its Statement of Financial Affairs and Schedules. The motion was heard on December 19, 2002 and the Bankruptcy Court granted the extension through April 23, 2003.

As of January 31, 2003, the Company had liabilities subject to compromise of $46,252,340. 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 prior management. These expenses include the re-audit, legal, special investigation and forensic consultant fees of the Company and the Special Committee of the Board of Directors and have been included in non-recurring professional fees in the unaudited consolidated statements of operations. Such expenses are not expected to recur in the foreseeable future and therefore, have been excluded from the Company’s EBITDA computation in Note 17. The Company and its legal counsel are currently confirming the treatment of the Company’s provisional allocation of its non-recurring professional fees to all of its joint ventures and related parties.

Based on current management’s interpretation of SOP 90-7, only those fees directly related to the Chapter 11 filing should be expensed and included in reorganization expenses due to bankruptcy in the unaudited consolidated statements of operations. These expenses include legal, restructuring and financial consultant fees for the Company and for Committee representatives.

6. Accounts Payable, Accrued Expenses and Other Liabilities

To the best of the Company’s knowledge, all undisputed post-petition trade payables are current and all premiums for insurance policies, including all workers’ compensation and disability insurance policies, required to be paid are fully paid as of January 31, 2003.

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

As stated in Note 1, the Company is reviewing the books and records and other information on an ongoing basis to determine whether the accompanying unaudited consolidated financial statements should be supplemented or otherwise amended. Management is currently performing a review to substantiate the completeness of all liabilities. Such review is ongoing and may result in additional adjustments to the accompanying unaudited consolidated financial statements. In December 2002, the Company recorded additional liabilities, primarily related to contract liabilities of $11,145 with programmers for the period from July 1, 2002 through December 31, 2002.

7. Preferred Stock Dividends

In accordance with the accounting direction provided in SOP 90-7, the Company has discontinued accruing for its preferred stock dividends as of June 25, 2002, the filing date of the Chapter 11 cases. Had the Company not filed voluntary petitions under Chapter 11, preferred stock dividends would have been $5,750 and $40,250 for the respective one and seven month periods ended January 31, 2003.

8. Intercompany Receivables and Payables

The accompanying unaudited consolidated financial statements include intercompany receivables and payables related to all of Adelphia’s majority-owned subsidiaries and subsidiaries that are at least 50% owned and controlled by the Company, including Non-filing entities and CMLCV (see Note 18). The intercompany receivables and payables are presented at the gross amount with the total receivables balance included in assets and the total intercompany payables included in liabilities in the unaudited consolidated balance sheet. Intercompany payables have been segregated between pre and post bankruptcy petition and none of the intercompany balances have been collateralized. The intercompany balances do not net to zero due to the Non-filing entities and CMLCV being included in these balances, as discussed in Note 1.

9. Related Party Receivables and Payables

Related party receivables and payables represent advances to and payables from certain related parties, including Adelphia Business Solutions and entities owned and/or controlled by the Rigas family. Related party receivables and payables are presented at the gross amount with the total receivable balance included in assets and the payables included in the liabilities in the unaudited consolidated balance sheet. Related party payables have been segregated between pre and post bankruptcy petition, and none of the related party balances have been collateralized.

In October 2002, the Company recorded a reserve of $5,075 against management service fee invoiced to Adelphia Business Solutions for the period from June 2002 through October 2002. For the months ended November 30 and December 31, 2002 and January 31, 2003, an additional $2,700 reserve was recorded against management service fee revenue invoiced to Adelphia Business Solutions. Management is continuing to evaluate the recoverability of related party receivables and may record additional reserves in the future.

10. Cash and Cash Equivalents

The Company considers all highly liquid investments with a maturity date of three months or less to be cash equivalents. As required by an agreement with the Company’s insurance provider, the Company restricted cash for the payment of franchise obligations in the amount of $31,456 as of January 31, 2003. Included in restricted cash is $10,378 related to working capital transactions for certain acquisitions of cable systems from Verizon that were completed in February 2002.

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

11. Subscriber Receivables

Subscriber receivables consist of monthly amounts due from the Company’s subscribers and customers and are reported net of allowance for doubtful accounts of $10,119.

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

12. Prepaid Expenses and Other Assets - Net

Included in prepaid expenses and other assets - net are unamortized deferred loan fees of $154,976. Such loan fees relate to pre-petition debt obligations, which have been classified as liabilities subject to compromise. See Note 4 to these unaudited consolidated financial statements for further discussion. SOP 90-7 requires that in cases where the underlying debt becomes an allowed claim and the allowed claim differs from the net carrying amount of the debt, the amount of the debt will be adjusted for any unamortized deferred loan fees to equal the value of the allowed claim. Any gain or loss from such adjustments to the underlying debt as compared to the allowed claim will be recorded as reorganization expenses due to bankruptcy in the unaudited consolidated statement of operations.

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

As discussed in Note 1, the Company’s current management is reviewing the books and records and other information on an ongoing basis to determine whether the accompanying unaudited consolidated financial statements should be supplemented or otherwise amended. Additionally, as discussed in Note 1, PwC has not completed its audit as of and for the year ended December 31, 2001 or its re-audit as of and for the years ended December 31, 1999 and 2000. The Company is 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, 1999, 2000, 2001 and 2002. The adjustments may be material to these periods.

Listed below are certain investments and other assets for which (with the exception of the property, plant and equipment, net, and intangible assets) the Company has recorded an asset impairment charge during the seven month period ended January 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 year ended December 31, 2001 and the re-audits as of and for the years ended December 31, 1999 and 2000.

Praxis Capital Ventures, L.P.

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

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

Devon Mobile Communications, L.P.

The Company is a 49.9% Limited Partner in Devon Mobile Communications, L.P., (“Devon Mobile”), a Delaware limited partnership which, through its subsidiaries, holds licenses to operate regional wireless telephone businesses in several states. Devon Mobile had certain business and contractual

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

relationships with the Company and with former subsidiaries or divisions of the Company which were spun-off as Adelphia Business Solutions in January 2002. In late May 2002, the Company notified Devon L.P., Inc., the General Partner of Devon Mobile, that it would likely terminate certain discretionary operational funding to Devon Mobile. In July 2002, the Company understood that Adelphia Business Solutions 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 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 asset impairment of $51,087, which related primarily to the Company’s guarantee of certain obligations of Devon Mobile, other receivables from Devon Mobile, and incremental investment that is expected to result from the Company’s restatement of prior year financial information. On January 17, 2003, the Company filed proofs of claim against Devon Mobile and its subsidiaries for approximately $130,100 in debt and equity claims, as well as an additional claim of approximately $34,000 relating to its guarantee of certain Devon Mobile obligations. As of November 2002, the Company has fully reserved for its investment and receivables in Devon Mobile.

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 the Convergence system, the Company decided not to pursue continued rollout and terminated additional funding for the system. In October 2002, the Company recognized an impairment charge related to the acceleration of the estimated useful life of the Convergence system in the amount of $63,910. Additional adjustments totaling $7,610 were recorded in October to reclassify payroll and other operating expenses improperly capitalized during 2002. The Company’s remaining investment in this system of approximately $30,000 will be adjusted in connection with the restatement of its prior year financial statements.

Buffalo Sabres

As disclosed in the Company’s Current Report on Form 8-K filed on May 24, 2002, the Company had entered into various arrangements with Niagara Frontier Hockey, L.P. (“NFHLP”), a Delaware limited partnership owned by the Rigas Parties. Among other assets, NFHLP owns the Buffalo Sabres, a National Hockey League team. The Company has made approximately $165,000 of loans and advances to NFHLP and its subsidiaries. In November 2002, the Company recognized impairment of those loans and advances of approximately $31,500. This write-down, combined with anticipated adjustments relating to restatement of the Company’s prior year financial statements of approximately $79,000 and reserves previously recorded by the Company, will reduce the net book value of the Company’s loans to NFHLP and its subsidiaries to an amount which approximates expected net proceeds from the sale of the team. On November 21, 2002, the National Hockey League, which is currently managing the affairs of NFHLP, gave conditional approval to the sale of the team. On January 13, 2002, the 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 “Niagara Bankruptcy Court”). The process to sell the team is ongoing with the protocol to be established by the Bankruptcy Court. In connection with the DIP facility of the Niagara Debtors (the “Niagara DIP facility”), by order dated January 14, 2003, the Bankruptcy Court authorized the Company to consent to the “priming” of certain liens, security interests and claims that the Company holds against the Niagara Debtors to the liens and claims granted to the Niagara DIP lender of the Niagara Debtors and agree to not support any attempt to relocate the Buffalo Sabres franchise from Buffalo, New York unless pursuant to the terms of such relocation all obligations of the Niagara Debtors to their DIP lender have been paid in full. By order dated February 5, 2003, the Bankruptcy Court authorized the Company to: (a) submit to the exclusive jurisdiction of the Niagara Bankruptcy Court in all matters related to the sale process of section 363 of the Bankruptcy Code described in the Niagara DIP facility of the Niagara Debtors; (b) consent to the sale of certain assets of the Niagara Debtors in connection with any sale process pursuant to section 363 of the Bankruptcy Code described in the Niagara DIP facility of the Niagara Debtors; and (c) consent to the “priming” of certain liens, security interests, and claims that the Debtors hold against the Niagara Debtors

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

to any breakup fees or expenses, which are approved by the Niagara Bankruptcy Court, in connection with any sale process pursuant to section 363 of the Bankruptcy Code.

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 is being depreciated over its estimated remaining useful life of five months, beginning in November 2002. Furthermore, in November 2002, the Company recognized an additional impairment of approximately $6,900 on certain assets that are expected to be sold.

Interactive Digital TV Investments

The Company has investments in interactive digital TV product ventures. In November 2002, the Company recognized a loss of $3,690 in connection with the expiration of certain warrants received in connection with its Interactive Digital TV product ventures. In December 2002, the Company recognized a loss of $1,697 for declines in investment value deemed other than temporary. These adjustments, coupled with expected prior period adjustments, will reduce the Company’s investment in such ventures to approximately $200.

Property, Plant and Equipment, Net, and Intangible Assets

As stated previously, the Company’s property, plant and equipment, net, and intangible assets are currently being evaluated by management for asset impairment and other issues. These issues include the ownership of assets, prior capitalization policies, estimated useful lives, amounts allocated to specific assets in connection with acquisitions, and impairment. The complete results of these evaluations are unknown at this time but could result in material adjustments to the net book value of property, plant and equipment or intangible assets at December 31, 1999, 2000, 2001 and 2002, as well as results of operations for the periods then ended. These issues should not be considered the only issues related to these assets that are under evaluation by current management, and management reserves the right to amend, update or supplement this information.

In December 2002, the Company recorded an adjustment expensing approximately $21,000 of capitalized labor and overhead costs for the period from July 1, 2002 through December 31, 2002 that were erroneously capitalized under prior management’s accounting policies. As more fully discussed in Note 1, effective January 1, 2003, the Company corrected many of its erroneous accounting policies and practices for PP&E with respect to the accounting for capitalization of labor, labor-related expenses, certain overhead expenses and certain materials used in the maintenance of its cable systems. As stated previously, current management is continuing to review its books and records and other information on an on-going basis; therefore, this adjustment should not be considered the finalization of issues in this area.

14. Derivative Instruments and Hedging Activities

The Company manages its interest rate risk through the use of interest protection instruments such as interest rate swaps, caps and collars. The use of such interest rate protection instruments, as required by the Company’s debt obligations, is intended to minimize the volatility of cash flows caused by interest rate fluctuations. Prior management of the Company determined that these instruments were not hedging instruments under the provisions of SFAS No. 133, “Accounting for Derivative Instruments and Hedging Activities” and, therefore, changes in fair value are recorded in the unaudited consolidated statement of operations. For the one and seven month periods ended January 31, 2003, changes in fair value recognized in the unaudited consolidated statement of operations were not material to the unaudited consolidated statement of operations.

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

15. Net Loss Per Weighted Average Share of Common Stock

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

16. Supplemental Cash Flow Information

Interest Paid

Cash payments for interest were $32,689 and $251,489 for the one and seven month periods ended January 31, 2003, respectively. Additionally, included in these amounts for the one and seven month periods ended January 31, 2003, the Company made cash payments of $13,388 and $108,605, respectively, for interest on the co-borrowing credit facilities attributable to the Rigas family owned entities. Such payments are included in the related party receivables and payables, net in the unaudited consolidated statements of cash flows.

Non Cash Activities

Capital leases entered into during the one and seven months ended January 31, 2003 were $63 and $1,511, respectively.

17. EBITDA

The following is a recap of EBITDA from the unaudited consolidated statements of operations for the one and seven month periods ended January 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. EBITDA is not a performance measure in accordance with GAAP and the use of EBITDA is not meant to replace or supercede any information presented in accordance with GAAP.

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

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

	For the Month Ended January 31, 2003			For the Seven Months Ended January 31, 2003

Operating (loss) income before reorganization expenses due to bankruptcy	$	(3,270	)	$	(2,666	)
Depreciation and amortization		71,954			517,646
Impairment of long-lived and other assets		—			72,134
Non-recurring professional fees		2,412			33,429

EBITDA	$	71,096		$	620,543

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

Reconciliation of EBITDA to Net Cash from Operating Activities -

			For the Month Ended January 31, 2003			For the Seven Months Ended January 31, 2003

EBITDA			$	71,096		$	620,543
Changes in Operating Assets and Liabilities:
	Subscriber receivables - net			2,327			(7,194	)
	Prepaid expenses and other assets - net			5,600			(33,570	)
	Accounts payable			(5,616	)		210,809
	Subscriber advance payments and deposits			25,966			35,229
	Accrued interest and other liabilities			6,493			42,295
	Intercompany receivables and payables - net			64			11,237

		Subtotal		105,930			879,349
Other Reconciling Items:
	Reorganization expenses paid during the period			(4,576	)		(23,271	)
	Non-recurring professional fees paid during the period			(3,521	)		(22,618	)
	Interest expense			(32,666	)		(240,828	)
	Other			1,957			2,048

	Net cash provided by operating activities		$	67,124		$	594,680

18. Century-ML Cable Venture Bankruptcy Filing

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

As of January 31, 2003, CMLCV’s total assets, total liabilities and equity were $121,386, $14,114 and $107,272, respectively. For the month ended January 31, 2003, CMLCV’s revenues and operating income were $878 and $272, respectively.

CMLCV, as of October 2002, is 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, a Rigas family partnership. In connection with the parties’ December 13, 2001 Leveraged Recapitalization Agreement (“Recap Agreement”), there is a pre-petition dispute relating primarily to a payment of $279,800 to ML Media for its 50% ownership in CMLCV. If there is an adverse outcome against the Company relating to this litigation, the Company may be required to pay $279,800 to ML Media for its 50% ownership in CMLCV or Century may be required to surrender its 50% ownership in CMLCV to ML Media. A hearing was held on September 24, 2002, and a decision was rendered on January 17, 2003, wherein the Court; (i) denied all of the parties’ motions for summary judgment on the issue of whether there has been an acceleration of the September 30, 2002 closing date under the Recap Agreement, except that the Court (ii) found “as a matter of law, that, assuming that the Recap Agreement is enforceable, payment by the Company was due on September 30, 2002 and payment by Adelphia, Century and Highland was due on October 1, 2002, one day later, and that, having failed to make payment, each of the Company, Century and Highland is now in default.” The Court granted summary judgment only to such extent. On February 21, 2003, CMLCV filed its Schedules of Assets and Liabilities and Statement of Financial Affairs with the Bankruptcy Court.

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

19. Bankruptcy Court Reporting Schedules

The Bankruptcy Court reporting schedules included in this report on pages 19 through 62 are for the period from January 1 through January 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.

ADELPHIA COMMUNICATIONS CORPORATION, et al.

(DEBTORS-IN-POSSESSION)
BANKRUPTCY COURT REPORTING SCHEDULES
Summary

	For the Month Ended January 31, 2003		Reference

Gross wages paid	$	45,342,312	Schedule I
Employee payroll taxes withheld		10,260,246	Schedule I
Employer payroll taxes due		4,755,701	Schedule I
Payroll taxes paid*		13,927,890	Schedule II*
Sales and other taxes due		6,135,677	Schedule III
Gross taxable sales		102,368,836	Schedule III
Real estate and personal property taxes paid		2,196,799	Schedule IV
Sales and other taxes paid		5,942,814	Schedule V
Cash disbursements		292,058,598	Schedule VI
Insurance coverage		N/A	Schedule VII

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

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 January 31, 2003

Week Ending Date		Gross Wages Paid		Employee Payroll Taxes Withheld		Employer Payroll Taxes Due

January 10, 2003		$	20,493,569	$	4,527,998	$	1,726,875
January 24, 2003		$	24,848,743	$	5,732,247	$	3,028,826

	Total	$	45,342,312	$	10,260,246	$	4,755,701

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

Schedule II

Page 1 of 4

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

Payee	Payroll Taxes Paid		Payment Date

NTERNAL REVENUE SERVICE	$	148,994		01/03/2003
CITY OF DANVILLE		71		01/03/2003
CENTRAL TAX BUREAU OF P		48		01/03/2003
CITY OF CINCINNATI		61		01/03/2003
CITY OF DANVILLE		92		01/06/2003
BUREAU OF EMPLOYER TAX OPERATIO		2,302		01/06/2003
INDIANA DEPARTMENT OF WORKFORCE		207		01/07/2003
NORTH CAROLINA DEPT OF REVENUE		11,500		01/09/2003
WEST VIRGINIA DEPT OF TAX & REV		6,702		01/09/2003
VILLAGE OF DUBLIN		44		01/09/2003
MICHIGAN DEPARTMENT OF REVENUE		100		01/09/2003
UTAH STATE TAX COMMISSION		253		01/09/2003
MISSISSIPPI STATE TAX COMMISSN		1,128		01/09/2003
INTERNAL REVENUE SERVICE		92,288		01/10/2003
STATE OF CONNECTICUT		16,341		01/10/2003
STATE OF MARYLAND		1,002		01/10/2003
STATE OF PENNSYLVANIA		92		01/10/2003
STATE OF VIRGINIA		3,325		01/10/2003
STATE OF WEST VIRGINIA		952		01/10/2003
STATE OF ARIZONA		1,922		01/13/2003
STATE OF CALIFORNIA		155,490		01/13/2003
STATE OF COLORADO		24,976		01/13/2003
STATE OF CONNECTICUT		1,933		01/13/2003
STATE OF DELAWARE		33		01/13/2003
INTERNAL REVENUE SERVICE		5,268,547		01/13/2003
STATE OF GEORGIA		10,728		01/13/2003
STATE OF IDAHO		4,347		01/13/2003
STATE OF ILLINOIS		288		01/13/2003
STATE OF INDIANA		1,179		01/13/2003
STATE OF KANSAS		481		01/13/2003
STATE OF KENTUCKY		20,726		01/13/2003
STATE OF MASSACHUSETTS		18,345		01/13/2003
STATE OF MAINE		23,523		01/13/2003
STATE OF NEW JERSEY		77		01/13/2003
STATE OF NEW YORK		114,059		01/13/2003
STATE OF OHIO		65,965		01/13/2003
STATE OF OKLAHOMA		328		01/13/2003
STATE OF PENNSYLVANIA		90,903		01/13/2003
STATE OF SOUTH CAROLINA		5,293		01/13/2003

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

Schedule II

Page 2 of 4

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

Payee	Payroll Taxes Paid		Payment Date

STATE OF VIRGINIA		47,665		01/13/2003
STATE OF VERMONT		13,643		01/13/2003
LOUISVILLE/JEFFERSON COUNTY		186		01/21/2003
CITY OF IRONTON		380		01/21/2003
ASHTABULA INCOME TAX		747		01/24/2003
BOURBON COUNTY OCCUP		43		01/24/2003
CELINA CITY		214		01/24/2003
CENTRAL COLLECTION AGENCY		31,564		01/24/2003
CITY OF CAMBRIDGE		318		01/24/2003
CITY OF CHILLICOTHE		7,851		01/24/2003
CITY OF CINCINNATI		57		01/24/2003
CITY OF CLEVELAND HEIGHTS		3,824		01/24/2003
CITY OF CONNEAUT		233		01/24/2003
CITY OF DANVILLE		78		01/24/2003
CITY OF HUNTINGTON		142		01/24/2003
CITY OF MACEDONIA		2,253		01/24/2003
CITY OF MARION		894		01/24/2003
CITY OF NEWARK		4,625		01/24/2003
CITY OF PITTSBURGH		638		01/24/2003
CITY OF VAN WERT		170		01/24/2003
DIRECTOR OF FINANCE		192		01/24/2003
HARRISON COUNTYTAX ADMINISTRAT		14		01/24/2003
INTERNAL REVENUE SERVICE		119,819		01/24/2003
LORAIN CITY TAX		2,246		01/24/2003
MADISON COUNTY		30		01/24/2003
MICHIGAN DEPARTMENT OF REVENUE		161		01/24/2003
MISSISSIPPI STATE TAX COMMISSN		1,297		01/24/2003
MONTANA DEPARTMENT OF REVENUE		730		01/24/2003
MOREHEAD DIRECTOR OF FIN		338		01/24/2003
NEBRASKA DEPARTMENT OF REVENUE		211		01/24/2003
NORTH CAROLINA DEPT OF REVENUE		13,170		01/24/2003
PHILADELPHIA DEPT OF REV		194		01/24/2003
RITA		11,165		01/24/2003
SCHOOL DISTRICT INCOME TAX		3,064		01/24/2003
STATE OF ARKANSAS		165		01/24/2003
STATE OF MARYLAND		23,736		01/24/2003
UTAH STATE TAX COMMISSION		253		01/24/2003
VILLAGE OF DUBLIN		44		01/24/2003
VILLAGE OF MILLERSBURG		38		01/24/2003

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

Schedule II

Page 3 of 4

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

Payee	Payroll Taxes Paid		Payment Date

VILLAGE OF MINSTER		163		01/24/2003
VILLAGE OF NORTH KINGSVILLE		77		01/24/2003
WEST VIRGINIA DEPT OF TAX & REV		7,226		01/24/2003
CITY OF DANVILLE		366		01/25/2003
STATE OF ALABAMA		4,553		01/27/2003
STATE OF ARIZONA		2,144		01/27/2003
STATE OF CALIFORNIA		213,043		01/27/2003
STATE OF COLORADO		32,682		01/27/2003
STATE OF CONNECTICUT		2,222		01/27/2003
STATE OF DELAWARE		33		01/27/2003
INTERNAL REVENUE SERVICE		6,596,545		01/27/2003
STATE OF GEORGIA		13,655		01/27/2003
STATE OF IDAHO		4,940		01/27/2003
STATE OF ILLINOIS		288		01/27/2003
STATE OF INDIANA		1,394		01/27/2003
STATE OF KANSAS		511		01/27/2003
STATE OF KENTUCKY		25,959		01/27/2003
STATE OF MASSACHUSETTS		25,398		01/27/2003
STATE OF MAINE		30,112		01/27/2003
STATE OF NEW JERSEY		77		01/27/2003
STATE OF NEW YORK		134,596		01/27/2003
STATE OF OHIO		84,506		01/27/2003
STATE OF OKLAHOMA		282		01/27/2003
STATE OF PENNSYLVANIA		104,789		01/27/2003
STATE OF SOUTH CAROLINA		6,336		01/27/2003
STATE OF VIRGINIA		57,230		01/27/2003
STATE OF VERMONT		21,269		01/27/2003
STATE OF WISCONSIN		1,568		01/27/2003
VERMONT DEPARTMENT OF		1,230		01/29/2003
EMPLOYMENT SECURITY COMMISSION		703		01/29/2003
BOYLE COUNTY COURTHOUSE		391		01/29/2003
HARRISON COUNTYTAX ADMINISTRAT		28		01/29/2003
LAUREL COUNTY		15		01/29/2003
MOREHEAD DIRECTOR OF FIN		3		01/29/2003
CITY OF PARIS		507		01/29/2003
VILLAGE OF WATERVILLE		1,984		01/29/2003
DEPARTMENT OF INDUSTRIAL RELATI		10		01/29/2003
DEPARTMENT OF ECONOMIC SECURITY		9		01/29/2003

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

Schedule II

Page 4 of 4

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

Payee		Payroll Taxes Paid		Payment Date

EMPLOYMENT DEVELOPMENT DEPT			30,397		01/29/2003
DEPARTMENT OF LABOR & EMPLOYMEN			0		01/29/2003
DEPARTMENT OF LABOR			3,101		01/29/2003
DEPARTMENT OF LABOR & EMPLOYMEN			714		01/29/2003
DEPARTMENT OF LABOR			60		01/29/2003
DEPARTMENT OF EMPLOYMENT			2,046		01/29/2003
INDIANA DEPARTMENT OF WORKFORCE			11		01/29/2003
DIVISION OF UNEMPLOYMENT INSURA			1,425		01/29/2003
DEPARTMENT OF LABOR			3,701		01/29/2003
OFFICE OF UNEMPLOYMENT INSURANCE			164		01/29/2003
MASSACHUSETTS DIVISION OF			4,400		01/29/2003
EMPLOYMENT SECURITY COMMISSION			511		01/29/2003
BUREAU OF EMPLOYER TAX OPERATIO			28,381		01/29/2003
DEPARTMENT OF WORKFORCE DEVELOP			46		01/29/2003
NEW HAMPSHIRE DEPARTMENT OF EMP			237		01/29/2003
NYS UNEMPLOYMENT INSURANCE			19,331		01/29/2003
BUREAU OF EMPLOYMENT SERVICES			6,062		01/29/2003
OKLAHOMA EMPLOYMENT SECURITY			50		01/29/2003
EMPLOYMENT SECURITY COMMISSION			31		01/29/2003
DEPARTMENT OF EMPLOYMENT SECURI			391		01/29/2003
CASHIER-TEXAS WORKFORCE COMMISS			0		01/29/2003
STATE OF UTAH			51		01/29/2003
VIRGINA EMPLOYMENT COMMISSION			315		01/29/2003
EMPLOYMENT SECURITY DEPARTMENT			821		01/29/2003
BUREAU OF EMPLOYMENT PROGRAMS			298		01/29/2003
EMPLOYMENT RESOURCES DIVISION			9		01/29/2003
MCLEAN COUNTY LICENSE FEE			39		01/29/2003
MONTANA DEPARTMENT OF LABOR			58		01/29/2003
GARRARD COUNTY FISCAL COURT			197		01/29/2003
CITY OF CYNTHIANA			141		01/29/2003
STANFORD OCCUPATIONAL TAX			44		01/29/2003
CITY OF RICHMOND			7		01/29/2003
TREASURER BUTLER COUNTY			21		01/29/2003
OHIO COUNTY			37		01/29/2003
LINCOLN CO OCCUPATIONAL LICENSE			67		01/29/2003
OCCUPATIONAL TAX ADMINISTRATION			95		01/29/2003
CITY OF BEATTYVILLE			109		01/29/2003
CITY OF CARLISLE			41		01/29/2003
INTERNAL REVENUE SERVICE			60,595		01/30/2003
CENTRAL COLLECTION AGENCY			5		01/30/2003

	TOTAL		13,927,890

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

Schedule III

Page 1 of 11

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

Taxing Jurisdiction	Sales and Other Taxes Due		Gross Taxable Sales

ADMINISTRATOR ID TRS FUND	$	—	$	—
ALABAMA DEPT. OF REVENUE		390		6,517
ALAMEDA COUNTY		17		303
ALBANY COUNTY		190			A
ALBEMARLE COUNTY		5,324			A
AMHERST COUNTY TREASURER		10			A
ARIZONA DEPARTMENT OF REVENUE		37		1,198
ARKANSAS DEPARTMENT OF REVENUE		4		—
ARUSF ADMINISTRATION, NECA SERVICES		—		—
ASHLAND INDEPENDENT BOARD OF EDUCATION		9,861		328,711
AUGUSTA COUNTY		24			A
BANK OF AMERICA		139		92,662
BATH COUNTY SCHOOL DISTRICT		1,162		38,724
BEDFORD CITY		70			A
BEDFORD COUNTY		54		10,773
BEREA COUNTY SCHOOL DISTRICT		1,698		56,605
BLACKSBURG		48			A
BOARD OF EQUALIZATION		485			A
BOARD OF EQUALIZATION		76		978
BOTETOURT COUNTY TREASURER		13			A
BOURBON COUNTY SCHOOL DISTRICT		550		18,340
BOYD COUNTY SCHOOL DISTRICT		3,120		103,986
BOYLE COUNTY SCHOOL DISTRICT		1,494		49,788
BREATHITT COUNTY SCHOOL DISTRICT		944		31,460
BRECKINRIDGE COUNTY BOARD OF EDUCATION		556		18,529
BUCHANAN COUNTY TREASURER		12			A
BUREAU OF TAXATION		162		3,245
BURGIN INDEPENDENT BOARD OF EDUCATION		301		10,018
BUTLER COUNTY SCHOOL DISTRICT		50		1,677
CA TELECONNECT FUND		—		46,331
CAMPBELL COUNTY TREASURER		176			A
CAROLE MATTHEWS, TREASURER		18,514		—
CARTER COUNTY SCHOOL DISTRICT		1,525		50,841
CATTARAUGUS COUNTY		25			A
CCHCF-A		167		46,331
CHARLOTTESVILLE CITY TREASURER		2,376			A
CHAUTAUQUA COUNTY DIRECTOR OF FINANCE		8			A

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

Schedule III

Page 2 of 11

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

Taxing Jurisdiction	Sales and Other Taxes Due		Gross Taxable Sales

CHCF-B		658		46,331
CHESTERFIELD COUNTY		320			A
CHESTERFIELD COUNTY		17		2,680
CHIEF FISCAL OFFICER, TROY		7			A
CHRISTIANSBURG CITY		3		652
CHRISTIANSBURG, TOWN OF		13			A
CITY OF ABERDEEN		—		—
CITY OF ALAHAMBRA		1		28
CITY OF ALAMEDA		5		64
CITY OF ALBION		1		29
CITY OF ARCADIA		27		544
CITY OF ARCATA		1		21
CITY OF ARLINGTON		—		—
CITY OF ASOTIN		—		4
CITY OF AUBURN		—		—
CITY OF AURORA		—		—
CITY OF BALDWIN PARK		4,377		145,912
CITY OF BALDWIN PARK		4		137
CITY OF BEAUMONT		1,810		60,331
CITY OF BEAUMONT		8		253
CITY OF BELLEVUE		—		—
CITY OF BELLFLOWER		6		127
CITY OF BERKELEY		2		22
CITY OF BOTHELL		1		12
CITY OF BRAWLEY		6,637		165,913
CITY OF BRAWLEY		10		254
CITY OF BREMERTON		—		—
CITY OF BURBANK		8		112
CITY OF CALABASAS		11		224
CITY OF CHARLOTTESVILLE		53,446		534,458
CITY OF CHARLOTTESVILLE		2,471		194,908
CITY OF CHEHALIS		—		—
CITY OF CHICO		2		41
CITY OF CHULA VISTA		4		86
CITY OF CITRUS HEIGHTS		—		1
CITY OF CLAREMONT		1		24

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

Schedule III

Page 3 of 11

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

Taxing Jurisdiction	Sales and Other Taxes Due		Gross Taxable Sales

CITY OF CLOVERDALE		6		290
CITY OF COLFAX		2		37
CITY OF COLORADO SPRINGS		229		9,142
CITY OF COMPTON		—		1
CITY OF COVINA		7		114
CITY OF CULVER CITY		7		63
CITY OF DEER PARK		—		—
CITY OF DESERT HOT SPRINGS		20		403
CITY OF DOWNEY		4		76
CITY OF EDMONDS		1		16
CITY OF EL MONTE		7		107
CITY OF EL SEGUNDO		3		155
CITY OF ELK GROVE		1		59
CITY OF EVERETT		—		—
CITY OF FEDERAL WAY		—		—
CITY OF FONTANA		35,938		718,761
CITY OF FONTANA		18		365
CITY OF GARDENA		3		78
CITY OF GLENDALE		2		34
CITY OF GUNNISON		2		81
CITY OF HARRISONBURG TREASURER		48			A
CITY OF HAWTHORNE		4		83
CITY OF HERMOSA		16		269
CITY OF HERMOSA BEACH		16,946		282,435
CITY OF HOLTVILLE		1,596		31,914
CITY OF HOLTVILLE		5		101
CITY OF HUNTINGTON BEACH		6		118
CITY OF HUNTINGTON PARK		5		69
CITY OF INDIO		3		68
CITY OF INGLEWOOD		6		60
CITY OF KALAMA		5		83
CITY OF KELSO		27		445
CITY OF KELSO		6,424		107,067
CITY OF KENT		—		3
CITY OF KIRKLAND		—		2

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

Schedule III

Page 4 of 11

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

Taxing Jurisdiction	Sales and Other Taxes Due		Gross Taxable Sales

CITY OF LA HABRA		25,108		418,473
CITY OF LA HABRA		44		740
CITY OF LA PALMA		1		19
CITY OF LA VERNE		23		574
CITY OF LAKEWOOD		—		—
CITY OF LAKEWOOD		5		169
CITY OF LAWNDALE		—		7
CITY OF LEXINGTON		8			A
CITY OF LEXINGTON		1		229
CITY OF LONG BEACH		13		191
CITY OF LONGVIEW		86		1,439
CITY OF LONGVIEW		21,292		354,873
CITY OF LOS ANGELES		119		1,185
CITY OF LOS ANGELES		1,603		16,022
CITY OF LYNWOOD		2		17
CITY OF MALIBU		4		89
CITY OF MARINA		—		9
CITY OF MARTINVILLE		179		9,491
CITY OF MARYSVILLE		—		—
CITY OF MAYWOOD		4		87
CITY OF MODESTO		6		96
CITY OF MONTCLAIR		8		207
CITY OF MONTEREY PARK		4		146
CITY OF MORENO VALLEY		54,784		913,060
CITY OF MORENO VALLEY		84		1,398
CITY OF MOUNTAIN VIEW		2		66
CITY OF MUKILTEO		1		18
CITY OF NORWALK		2		42
CITY OF OAKLAND		5		67
CITY OF OLYMPIA		3		50
CITY OF PALM SPRINGS		3		63
CITY OF PALO ALTO		2		45
CITY OF PALOS VERDES ESTATES		2		24
CITY OF PALOUSE		6		92
CITY OF PALOUSE		758		10,833
CITY OF PARAMOUNT		3		114

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

Schedule III

Page 5 of 11

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

Taxing Jurisdiction	Sales and Other Taxes Due		Gross Taxable Sales

CITY OF PASADENA		6		76
CITY OF PICO RIVERA		10,905		218,091
CITY OF PICO RIVERA		4		89
CITY OF PLACENTIA		14,001		400,030
CITY OF PLACENTIA		9		257
CITY OF POMONA		4		42
CITY OF PORT HUENEME		8,018		200,455
CITY OF PORT HUENEME		4		90
CITY OF PORTERVILLE		2		27
CITY OF POULSBO		—		—
CITY OF PULLMAN		32		407
CITY OF RANCHO CUCAMONGA		—		—
CITY OF REDMOND		—		—
CITY OF REDONDO BEACH		37,818		796,164
CITY OF REDONDO BEACH		89		1,867
CITY OF RICHLAND		—		—
CITY OF RICHMOND		2,070			A
CITY OF RICHMOND		3,041		108,239
CITY OF RICHMOND		—		—
CITY OF RIVERSIDE		22		335
CITY OF ROANOKE		293			A
CITY OF ROANOKE		46		9,121
CITY OF ROANOKE		60		—
CITY OF SACRAMENTO		4		49
CITY OF SALEM		246			A
CITY OF SALINAS		1		13
CITY OF SAN BERNARDINO		68,913		861,417
CITY OF SAN BERNARDINO		49		612
CITY OF SAN BUENAVENTURA		27,606		552,113
CITY OF SAN GABRIEL		2		29
CITY OF SAN JOSE		3		66
CITY OF SAN LUIS OBISPO		3		64
CITY OF SAN MARINO		1		14
CITY OF SANTA ANA		31		511
CITY OF SANTA BARBARA		3		45

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

Schedule III

Page 6 of 11

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

Taxing Jurisdiction	Sales and Other Taxes Due		Gross Taxable Sales

CITY OF SANTA MONICA		133,585		1,335,844
CITY OF SANTA MONICA		201		2,008
CITY OF SANTA ROSA		3		55
CITY OF SEA SIDE		1		19
CITY OF SEAL BEACH		9		84
CITY OF SEATTLE		0		1
CITY OF SEQUIM		1		28
CITY OF SIERRA MADRE		5		86
CITY OF SOUTH PASADENA		4		87
CITY OF SPOKANE		1		20
CITY OF STANTON		3		68
CITY OF STOCKTON		2		26
CITY OF SUNNYVALE		2		93
CITY OF TACOMA		—		3
CITY OF TORRANCE		17		264
CITY OF TORRANCE		12		181
CITY OF TURNWATER		1		18
CITY OF VALLEJO		1		8
CITY OF VANCOUVER		3		55
CITY OF VENTURA		—		—
CITY OF VENTURA		46		910
CITY OF WAYNESBORO		30,108		301,080
CITY OF WESTMINISTER		—		6
CITY OF WESTPORT		1		16
CITY OF WHITTIER		19		374
CITY OF WINCHESTER		17,249		172,487
CITY OF WINLOCK		1		12
CITY OF WOODLAND		7		145
CITY OF YAKIMA		—		—
CITY OF ZILLAH		—		7
CITY TREASURER OF BUENA VISTA		5			A
CLARKE COUNTY		2			A
CLINTON COUNTY TREASURER		15			A
COLONIAL HEIGHTS, CITY OF		—			A
COLORADO DEPT. OF REVENUE		667		24,195

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

Schedule III

Page 7 of 11

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

Taxing Jurisdiction	Sales and Other Taxes Due		Gross Taxable Sales

COLORADO DEPT. OF REVENUE		2,894		92,953
COLUMBIA COUNTY TREASURER		4			A
COMMISSIONER OF REVENUE SERVICES		66,378		1,264,332
COMMISSIONER OF REVENUE SERVICES		79,494		1,324,895
COMMONWEALTH OF MASSACHUSETTS		3,155		63,130
COMMONWEALTH OF MASSACHUSETTS		166		3,336
COMPTROLLER OF MARYLAND		11,382		227,634
COMPTROLLER OF PUBLIC ACCOUNTS		24		381
COMPTROLLER, CITY OF BUFFALO		17,027		567,558
COUNTY OF ALBEMARLE		554		101,235
COUNTY OF GOOCHLAND		—			A
COUNTY OF LOS ANGELES		1,703		34,038
COUNTY OF MONTGOMERY		9,581		95,806
COUNTY OF SACRAMENTO		3		164
CULPEPPER COUNTY TREASURER		8			A
DANVILLE INDEPENDENT SCHOOL DISTRICT		4,596		153,194
DAVIESS COUNTY BOARD OF EDUCATION		16,050		534,990
DAVIESS COUNTY SCHOOL DISTRICT		266		8,875
DEPARTMENT OF TAX & REVENUE, WEST VIRGINIA		13,765		229,410
E-911 AUTHORITY OF RHODE ISLAND		—			A
ELLIOT COUNTY SCHOOL DISTRICT		292		9,746
ERIE COUNTY COMPTROLLER		6,245			A
ESSEX COUNTY TREASURER		61			A
FAUQUIER COUNTY		24			A
FLORIDA CST FUND		150,838		1,075,754
FLORIDA DEPARTMENT OF REVENUE		2,883,559		41,811,610
FLORIDA DEPARTMENT OF REVENUE		139,704		2,230,993
FRANKLIN COUNTY PUBLIC SAFETY		4			A
FRANKLIN COUNTY SCHOOL DISTRICT		87		2,900
FREDERICK COUNTY		170			A
GARRARD COUNTY SCHOOL DISTRICT		982		32,748
GENESEE, COUNTY OF		11			A
GEORGIA DEPARTMENT OF REVENUE		12,255		175,415
GILES		—			A
GREENE COUNTY		15			A
HALIFAX COUNTY TREASURER		50			A

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

Schedule III

Page 8 of 11

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

Taxing Jurisdiction	Sales and Other Taxes Due		Gross Taxable Sales

HANCOCK COUNTY BOARD OF EDUCATION		842		28,072
HANOVER COUNTY		577		12,750
HANOVER COUNTY TREASURER		365			A
HARLAN COUNTY SCHOOL DISTRICT		238		7,938
HARRISON COUNTY SCHOOL DISTRICT		2,700		90,002
HARRODSBURG INDEPENDENT BOARD OF EDUCATION		2,631		87,708
HENDERSON COUNTY BOARD OF EDUCATION		2,039		67,973
HENRICO COUNTY		1,473			A
HENRICO COUNTY		—		—
HENRY COUNTY TREASURER		2			A
ID USF		—		0
IDAHO STATE TAX COMMISSION		1,785		35,702
IL DEPT OF REVENUE		—		—
ILLINOIS DEPARTMENT OF REVENUE		—		—
INDIANA DEPARTMENT OF REVENUE		26,548		442,490
INTERNAL REVENUE SERVICE		109,309		3,640,500
JACKSON INDEPENDENT SCHOOLS		447		14,905
JESSAMINE COUNTY BOARD OF EDUCATION		7,358		245,264
KANSAS DEPT. OF REVENUE		16,655		228,190
KENTON COUNTY SCHOOL DISTRICT		110		3,662
KENTUCKY REVENUE CABINET		1,950		32,495
LAUREL COUNTY SCHOOL DISTRICT		8,886		296,209
LEE COUNTY SCHOOL DISTRICT		1,148		38,254
LESLIE COUNTY SCHOOL DISTRICT		873		29,102
LETCHER COUNTY BOARD OF EDUCATION		804		26,807
LEWIS COUNTY BOARD OF EDUCATION		916		36,646
LEWIS COUNTY SCHOOL DISTRICT		29		1,168
LINCOLN COUNTY BOARD OF EDUCATION		1,280		42,679
LOGAN COUNTY SCHOOL DISTRICT		29		970
LYNCHBURG, CITY OF		762			A
MADISON COUNTY SCHOOL DISTRICT		17,799		593,281
MAINE REVENUE SERVICES		236,744		4,734,864
MANAGER OF REVENUE		—		—
MARION COUNTY BOARD OF EDUCATION		2,524		84,123
MARTINSVILLE, CITY OF – TREASURER		104			A
MCLEAN COUNTY SCHOOL DISTRICT		432		14,423

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

Schedule III

Page 9 of 11

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

Taxing Jurisdiction	Sales and Other Taxes Due		Gross Taxable Sales

MENIFEE COUNTY SCHOOL DISTRICT		529		17,648
MERCER COUNTY SCHOOL DISTRICT		1,619		53,958
MINNESOTA DEPARTMENT OF REVENUE		7		—
MISSISSIPPI STATE TAX COMMISSION		39,695		567,079
MISSISSIPPI STATE TAX COMMISSION		1,807		25,811
MONTANA DEPT. OF REVENUE		8		222
MONTGOMERY COUNTY 911		5			A
MONTGOMERY COUNTY TREASURER		15			A
MOPSU		—		—
MORGAN COUNTY SCHOOL DISTRICT		1,273		42,463
MTEAF		—		—
NC DEPARTMENT OF REVENUE		13,604		188,830
NE PSC		—		—
NECA KUSF		—		—
NECA PAUSF		—		—
NECA TX USF		—		—
NECA VUSF		—		28,051
NELSON COUNTY BOARD OF EDUCATION		1,081		36,049
NICHOLAS COUNTY SCHOOL DISTRICT		549		18,311
NJ DIVISION OF TAXATION		1,456		24,266
NORTON CITY OF		41			A
NYS ESTIMATED CORPORATION TAX		6,791		1,810,709
NYS ESTIMATED CORPORATION TAX		39,694		1,587,770
NYS ESTIMATED CORPORATION TAX		1,038		41,564
NYS SALES TAX PROCESSING		82,158		1,116,952
OHIO COUNTY SCHOOL DISTRICT		18		599
OKLAHOMA TAX COMMISSION		997		17,161
ORLEANS COUNTY TREASURER		4			A
OSET		69			A
OTSEGO, COUNTY OF		—			A
OWENSBORO BOARD OF EDUCATION		11,692		389,718
OWSLEY COUNTY BOARD OF EDUCATION		375		12,515
PA DEPARTMENT OF REVENUE		14		243
PA DEPARTMENT OF REVENUE		191,422		3,504,840
PA DEPT. OF REVENUE		4,792		95,801
PAGE COUNTY		15			A

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

Schedule III

Page 10 of 11

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

Taxing Jurisdiction	Sales and Other Taxes Due		Gross Taxable Sales

PARIS INDEPENDENT SCHOOL DISTRICT		2,604		86,805
PATRICK COUNTY E911 FUND		—			A
PERRY COUNTY SCHOOL DISTRICT		260		8,671
PITTSYLVANIA COUNTY		570			A
POWELL COUNTY SCHOOL DISTRICT		2,340		78,010
POWHATTAN COUNTY TREASURER		36			A
PSC		—		—
PSU		—		—
PUC/OREGON UNIVERSAL SERVICE FUND		—		—
PULASKI COUNTY TREASURER		9			A
PULASKI, TOWN OF		—			A
RADFORD COUNTY		7			A
RHODE ISLAND DIVISION OF TAXATION		22		315
ROANOKE COUNTY		89			A
ROCKCASTLE COUNTY SCHOOL DISTRICT		735		24,512
RUSSELL INDEPENDENT SCHOOL DISTRICT		5,829		194,284
SARATOGA COUNTY TREASURER		81			A
SCHENECTADY COUNTY		36			A
SCHOHARIE COUNTY TREASURER		1			A
SCOTT COUNTY SCHOOL DISTRICT		5,806		193,540
SOUTH CAROLINA DEPT. OF REVENUE		47,033		783,979
SPOTSYLVANIA COUNTY		48			A
STATE OF CONNECTICUT		462,577		8,415,274
STATE OF MICHIGAN		207		3,450
STATE OF NEW HAMPSHIRE		373			A
STATE OF NEW HAMPSHIRE		3,112		44,463
STATE OF NEW HAMPSHIRE		34,594		494,209
STATE OF NORTH DAKOTA		—		—
STATE TAX DEPARTMENT		238,448		3,974,125
STAUNTON COUNTY		52			A
TAZEWELL COUNTY		36			A
TN DEPARTMENT OF REVENUE		24,853		300,701
TOWN OF BLACKSBURG		16,381		163,815
TOWN OF MT CRESTED BUTTE		1,281		28,471
TOWN OF SOUTH BOSTON		4,563		45,630

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

Schedule III

Page 11 of 11

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

Taxing Jurisdiction	Sales and Other Taxes Due			Gross Taxable Sales

TOWN OF VINTON		1			148
TREASURER STATE OF MAINE		60				A
TREASURER STATE OF OHIO		108,601			1,691,042
UNION COUNTY SCHOOL DISTRICT		2,576			85,863
USAC		—			—
VERMONT DEPARTMENT OF TAXES		246,920			4,938,387
VERMONT DEPARTMENT OF TAXES		1,070			24,542
VINTON TREASURER		10				A
VIRGINIA DEPARTMENT OF TAXATION		7,452			165,595
WARREN COUNTY TREASURER		82				A
WASHINGTON COUNTY ADMINISTRATORS		(5	)			A
WASHINGTON COUNTY BOARD OF EDUCATION		151			5,029
WASHINGTON DEPT. OF REVENUE		538			8,605
WEBSTER COUNTY BOARD OF EDUCATION		805			26,864
WINCHESTER CITY TREASURER		230				A
WISCONSIN DEPARTMENT OF REVENUE		11			—
WOLFE COUNTY SCHOOL DISTRICT		728			24,279
WOODFORD COUNTY BOARD OF EDUCATION		4,774			159,127
WYOMING COUNTY TREASURER		8				A
WYOMING DEPARTMENT OF REVENUE		12			245
WYUSF		—			—

TOTAL	$	6,135,677		$	102,368,836

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

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

Schedule IV

Page 1 of 8

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

Payee	Amount Paid		Check Date

ABBE ROAD ASSOCIATES LP	$	1,339		1/29/2003
ALBEMARLE COUNTY		448		1/24/2003
ALCORN COUNTY		2,479		1/15/2003
ALLEGANY COUNTY TREASURER		33,127		1/20/2003
ALLEGANY COUNTY TREASURER		25,701		1/29/2003
ANDERSON COUNTY		14,639		1/15/2003
AUBURN CITY COLLECTOR		933		1/14/2003
AUBURN CITY COLLECTOR		—		1/21/2003
AVAYA FINANCIAL SERVICES		83		1/24/2003
BAILEY TOWN		237		1/6/2003
BATH COUNTY		5,186		1/13/2003
BENTON TOWN TAX COLLECTOR		1,396		1/20/2003
BENTON TOWN TAX COLLECTOR		40		1/24/2003
BEREA CITY TREASURE		333		1/29/2003
BLACKBURN CENTER, LLC		433		1/24/2003
BLADEN COUNTY		195		1/9/2003
BOYD COUNTY SHERIFF		30,185		1/20/2003
BOYLE COUNTY FISCAL COURT		4,360		1/29/2003
BREATHITT COUNTY SHERIFF		4,418		1/20/2003
BRUNSWICK CITY		79		1/29/2003
BUCKINGHAM COUNTY		1,159		1/15/2003
BULLITT COUNTY TREASURER		397		1/9/2003
BURGIN CITY		484		1/14/2003
BURGIN EDUCATION BO		680		1/20/2003
BUTLER COUNTY SHERIFF TREASURER		152		1/20/2003
CAL & JOANNE FAMILY LTD PRTNRSP		651		1/10/2003
CAL & JOANNE FAMILY LTD PRTNRSP		200		1/23/2003
CALHOUN CITY TREASURER		188		1/13/2003
CAMBRIA TOWN COLLECTOR		206		1/15/2003
CAPITAL PARTNERS, LLC		4,283		1/14/2003
CARTER COUNTY SHERIFF		5,481		1/20/2003
CATTARAUGUS COUNTY TREASURER		30,268		1/20/2003
CATTARAUGUS COUNTY TREASURER		24,597		1/24/2003
CAYUGA COUNTY TREASURER		5,940		1/29/2003
CHARLES CITY COUNTY		971		1/6/2003
CHASE CITY TOWN COLLECTOR		551		1/21/2003
CHAUTAUQUA COUNTY		16,820		1/29/2003
CHENANGO COUNTY		8,645		1/15/2003

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

Schedule IV

Page 2 of 8

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

Payee	Amount Paid		Check Date

CHESTERFIELD COUNTY		5,202		1/9/2003
CITY OF ASHLAND		36,552		1/13/2003
CITY OF AUBURN		3,315		1/10/2003
CITY OF BEATTYVILLE		821		1/15/2003
CITY OF CARLISLE		405		1/15/2003
CITY OF CORINTH		51		1/14/2003
CITY OF CYNTHIANA		1,674		1/14/2003
CITY OF FLEMINGSBURG TREASURER		921		1/9/2003
CITY OF GREENWOOD		13,370		1/29/2003
CITY OF JUNCTION		483		1/9/2003
CITY OF KING		1,477		1/6/2003
CITY OF LIVERMORE		199		1/9/2003
CITY OF LOCKPORT		21,996		1/15/2003
CITY OF LONDON		2,131		1/15/2003
CITY OF MOOREHEAD TREASURER		431		1/15/2003
CITY OF MORGANFIELD TREASURER		2,932		1/14/2003
CITY OF MT STERLING		2,787		1/13/2003
CITY OF NORTH ADAMS		14,104		1/29/2003
CITY OF NORWICH COLLECTOR		1,743		1/20/2003
CITY OF OAK TOWN		144		1/2/2003
CITY OF RACELAND		681		1/29/2003
CITY OF RUTLAND		1,462		1/29/2003
CITY OF STATHAM		318		1/13/2003
CITY OF STATHAM		—		1/21/2003
CITY OF UNIONTOWN TREASURER		1,064		1/14/2003
CITY OF UTICA NY		15,404		1/25/2003
CITY OF WATERBURY		14,897		1/24/2003
CITY OF WAVERLY TREASURER		49		1/29/2003
CITY OF WAYNESBORO		—		1/2/2003
CITY OF WEST LIBERTY		1,545		1/9/2003
CITY OF WORTHINGTON		1,016		1/25/2003
CITY-COUNTY TAX COLLECTOR		22,535		1/13/2003
CLARK COUNTY		22,896		1/9/2003
COLUMBIA FALLS TOWN		115		1/15/2003
COLUMBUS COUNTY		60		1/6/2003
COLUMBUS COUNTY		39		1/24/2003
COMMONWEALTH OF KENTUCKY		23,572		1/9/2003
COMMONWEALTH OF KENTUCKY		269,615		1/10/2003

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

Schedule IV

Page 3 of 8

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

Payee	Amount Paid		Check Date

COMMONWEALTH OF KENTUCKY		101,728		1/15/2003
CONEWANGO TOWN TA		279		1/15/2003
COUNTY OF AUGUSTA		—		1/2/2003
COUNTY OF CASWELL COLLECTOR		838		1/2/2003
COUNTY OF MATHEWS		1,912		1/2/2003
COUNTY OF PULASKI		3,430		1/31/2003
COUNTY OF WARREN (BL)		6		1/20/2003
CULPEPER COUNTY, TREASURER		311		1/6/2003
CULPEPER COUNTY, TREASURER		311		1/20/2003
CULPEPER COUNTY, TREASURER		—		1/23/2003
DARLINGTON COUNTY		16,531		1/15/2003
DAVIE COUNTY		186		1/6/2003
DAVIE COUNTY		10,158		1/9/2003
DEKALB COUNTY		275		1/6/2003
DEKALB COUNTY		11,232		1/29/2003
DIXON CITY		557		1/15/2003
EASTLAKE COMMERCIAL		69		1/24/2003
EDGECOMBE COUNTY TAX COLLECTOR		2,704		1/2/2003
EDGECOUMBE COUNTY		488		1/9/2003
EDGECOUMBE COUNTY		420		1/24/2003
ELKIN TOWN		109		1/20/2003
ELKIN TOWN		—		1/23/2003
ERIE COUNTY TAX DEPARTMENT		149,417		1/31/2003
ESSEX COUNTY		2,495		1/15/2003
ESSEX COUNTY		4,855		1/25/2003
ESSEX, TOWN OF		1,906		1/24/2003
FAUQUIER COUNTY TREASURER		7		1/2/2003
FLEMING COUNTY SHERIFF		5,823		1/15/2003
FORESTPORT TOWN COLLECTOR		229		1/20/2003
FORSYTH COUNTY TAX COLLECTOR		1,262		1/3/2003
FRANKLIN COUNTY		3,447		1/20/2003
FRANKLIN COUNTY SHERIFF TAX COL		965		1/13/2003
FRANKLIN COUNTY TREASURER		34,751		1/20/2003
FULTON COUNTY NY		1,599		1/29/2003
GARRARD COUNTY SHERIFF		5,136		1/15/2003
GE CAPITAL		633		1/10/2003
GE CAPITAL		77		1/13/2003
GE CAPITAL		372		1/31/2003

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

Schedule IV

Page 4 of 8

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

Payee	Amount Paid		Check Date

GE CAPITAL FLEET SERVICES		10,604		1/14/2003
GEORGETOWN COUNTY		13,975		1/15/2003
GLOUCESTER CITY		17,082		1/29/2003
GRANT COUNTY SHERIFF		177		1/13/2003
GRANVILLE TOWN TAX		364		1/17/2003
GREENUP COUNTY SHERIFF		37,042		1/20/2003
GRENADA COUNTY		34		1/29/2003
HALIFAX COUNTY		2,049		1/2/2003
HALIFAX COUNTY		277		1/20/2003
HALIFAX TOWN		32		1/6/2003
HAMILTON COUNTRY TREASURER		220		1/15/2003
HAMLIN TOWN		80		1/2/2003
HANCOCK COUNTY		2,911		1/24/2003
HARLAN COUNTY SHERIF		1,263		1/9/2003
HARRISON COUNTY		8,421		1/15/2003
HARRODSBURG BOARD OF EDUCATION		5,895		1/29/2003
HAWESVILLE CITY SHERIFF		1,448		1/13/2003
HENDERSON COUNTY SHERIFF		10,041		1/13/2003
HENRY COUNTY TREASURER		—		1/2/2003
HERKIMER COUNTY TREASURER		12,169		1/25/2003
HERMAN GRAHAM		452		1/6/2003
HERRY COUNTY TREASURER		—		1/2/2003
HUNTERSVILLE TOWN		2,049		1/2/2003
INDIANOLA CITY		5,218		1/24/2003
IREDELL COUNTY		98,629		1/9/2003
JACKSON COUNTY TAX COMMISSIONER		6,858		1/13/2003
JACKSON COUNTY TAX COMMISSIONER		—		1/21/2003
JAMES BRADY		1,119		1/15/2003
JESSAMINE COUNTY SHERIFF		22,980		1/13/2003
JOHNSON CITY		61		1/24/2003
KENDUSKEAG TOWN		221		1/29/2003
KENTON COUNTY SHERIFF		442		1/15/2003
KIR TEMECULA L.P.		105		1/24/2003
LACKAWANNA CITY TREASURER		5,445		1/15/2003
LAKE WACCAMAW TREASURER		109		1/6/2003
LANCASTER CITY TAX COLLECTOR		1,015		1/15/2003
LARRY SCHREDER		1,120		1/14/2003
LARUE COUNTY SHERIFF		426		1/9/2003

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

Schedule IV

Page 5 of 8

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

Payee	Amount Paid		Check Date

LAUREL COUNTY SHERIFF		23,720		1/29/2003
LEBANON TOWN		2,316		1/9/2003
LEE COUNTY SHERIFF		6,219		1/9/2003
LEE COUNTY TREASURER		1,740		1/2/2003
LEE COUNTY TREASURER		375		1/29/2003
LEFLORE COUNTY TAX COLLECTOR		—		1/15/2003
LENOIR COUNTY		520		1/9/2003
LETCHER COUNTY SHERRIF		2,341		1/15/2003
LEVANT TOWN		7,277		1/29/2003
LEWIS COUNTY JUDGE EXECUTIVE		6,250		1/9/2003
LEWIS COUNTY JUDGE EXECUTIVE		1,933		1/15/2003
LITTLETON TOWN COLLECTOR		159		1/2/2003
LOGAN COUNTY SHERIFF TREASURER		90		1/13/2003
LOS ANGELES COUNTY CA		6,830		1/20/2003
MANCHESTER-BY-THE-SEA		1,258		1/30/2003
MARION COUNTY SHERIFF		9,003		1/15/2003
MARION COUNTY TREASURER		28,523		1/9/2003
MARTIN COUNTY TAX OFFICE		929		1/2/2003
MARTINSVILLE CITY TREASURER		—		1/2/2003
MCLEAN COUNTY SHERIFF TREASURER		3,786		1/15/2003
MECKLENBURG COUNTY		3,890		1/3/2003
MECKLENBURG COUNTY		99		1/29/2003
MENIFEE COUNTY SHERIFF		2,146		1/15/2003
MERCER COUNTY		9,629		1/13/2003
MOMEYER TOWN TAX COLLECTOR		20		1/6/2003
MONTGOMERY COUNT		18,556		1/29/2003
MONTGOMERY COUNTY		16,993		1/13/2003
MORENCI CITY		1,693		1/31/2003
MORGAN COUNTY		6,177		1/24/2003
MOUNT AIRY CITY		1,146		1/2/2003
MOUNT AIRY TOWN		1,929		1/3/2003
MUHLENBURG COUNTY SHERIFF TREAS		427		1/13/2003
NELSON COUNTY SHERIFF		4,532		1/13/2003
NIAGARA FALLS CITY		33,243		1/24/2003
NICHOLAS COUNTY SHERIFF		3,258		1/15/2003
NICHOLASVILLE CITY		4,233		1/15/2003
OKEECHOBEE COUNTY TAX COLLECTOR		3,266		1/7/2003
OLIVE HILL CITY		935		1/29/2003

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

Schedule IV

Page 6 of 8

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

Payee	Amount Paid		Check Date

ONEIDA COUNTY COMMISSIONER		79,678		1/15/2003
ONONDAGA COUNTY		4,843		1/14/2003
ONTARIO COUNTY COLLECTOR		541		1/15/2003
ORANGE COUNTY		350		1/29/2003
OWENSBORO CITY TREASURER		146,725		1/14/2003
PALM BEACH COUNTY TAX COLLECTOR		46,731		1/2/2003
PASQUOTANK COUNTY TAX COLLECTOR		19,571		1/3/2003
PATRICK COUNTY TREASURER		190		1/29/2003
PITT COUNTY		1,947		1/2/2003
PLYMOUTH TOWN		16,665		1/29/2003
PONTOTOC CITY TREASURER		1,643		1/24/2003
PONTOTOC COUNTY		1,474		1/31/2003
PRATTSBURGH TOWN		310		1/15/2003
RENSSELAER COUNTY BUREAU OF FIN		3,398		1/25/2003
RICHMOND CITY		6,283		1/9/2003
ROBESON COUNTY		—		1/2/2003
ROBESON COUNTY		3,037		1/20/2003
ROBESON COUNTY		—		1/22/2003
ROCKY MOUNT CITY		938		1/2/2003
SALISBURY TOWN MA		2,016		1/29/2003
SARATOGA COUNTY		7,688		1/29/2003
SCHUYLER COUNTY		551		1/29/2003
SECOND AND MAIN ASSOCIATES		1,709		1/23/2003
SHELBY TOWN HALL		227		1/15/2003
STOKES COUNTY		3,066		1/6/2003
STURGIS CITY		908		1/13/2003
SUNFLOWER COUNTY		3,794		1/14/2003
SURRY COUNTY TAX COLLECTOR		165		1/9/2003
SURRY COUNTY TAX COLLECTOR		2,013		1/20/2003
SURRY COUNTY TAX COLLECTOR		—		1/23/2003
SYKESVILLE TOWN		2,590		1/15/2003
TALLAHATCHIE CO TAX COLLECTOR		71		1/14/2003
TAX COLLECTOR OF PALM BEACH		8		1/24/2003
TAX COLLECTOR OF SEYMOUR		20,000		1/24/2003
TOSHIBA AMERICA INFORMATION		94		1/13/2003
TOWN OF ADAMS		1,470		1/15/2003
TOWN OF AMESBURY		34,339		1/29/2003

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

Schedule IV

Page 7 of 8

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

Payee	Amount Paid		Check Date

TOWN OF BLAINE		572		1/2/2003
TOWN OF BOURNE		489		1/29/2003
TOWN OF BOURNE		1,638		1/31/2003
TOWN OF CASTALIA		92		1/2/2003
TOWN OF CORNISH		93		1/21/2003
TOWN OF DUBLIN		70		1/2/2003
TOWN OF DUNKIRK COLLECTOR		1,049		1/29/2003
TOWN OF DUXBURY		4,366		1/25/2003
TOWN OF GORDONSVILLE		121		1/29/2003
TOWN OF GREENBUSH		551		1/20/2003
TOWN OF KINGSTON		2,622		1/29/2003
TOWN OF LINCOLN		1,574		1/15/2003
TOWN OF MANCHESTER		450		1/29/2003
TOWN OF MARS HILL		79		1/9/2003
TOWN OF MARS HILL		3,006		1/10/2003
TOWN OF MARSHFIELD		3,194		1/29/2003
TOWN OF MARSHFIELD		7,234		1/31/2003
TOWN OF MCKENNEY		7		1/29/2003
TOWN OF MONT VERNON		663		1/24/2003
TOWN OF OAK BLUFFS		1,593		1/29/2003
TOWN OF OAKLAND		2,602		1/3/2003
TOWN OF ORONO		9,601		1/25/2003
TOWN OF PINETOPS COLLECTOR		174		1/9/2003
TOWN OF PORTER		262		1/14/2003
TOWN OF PROCTOR		3,781		1/25/2003
TOWN OF QUEENSBURY SUPERVISOR		479		1/20/2003
TOWN OF READING		23		1/15/2003
TOWN OF ROCKINGHAM		2,485		1/25/2003
TOWN OF ROCKLAND		3,753		1/25/2003
TOWN OF RUTLAND		12,310		1/2/2003
TOWN OF SANDWICH		30,175		1/29/2003
TOWN OF SHAFTSBURY		6,419		1/15/2003
TOWN OF SHEFFIELD MA		356		1/29/2003
TOWN OF SOUTH HILL		800		1/15/2003
TOWN OF SOUTH HILL		56		1/20/2003
TOWN OF SPRINGFIELD		6,393		1/2/2003
TOWN OF ST FRANCIS		1,049		1/29/2003
TOWN OF STONINGTON		1,599		1/15/2003

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

Schedule IV

Page 8 of 8

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

Payee		Amount Paid		Check Date

TOWN OF STUART			62		1/29/2003
TOWN OF TISBURY			5,629		1/29/2003
TOWN OF WINDSOR			3,116		1/25/2003
TOWN OF WINDSOR			503		1/29/2003
TREASURER,TOWN OF FAIR HAVEN			3,188		1/25/2003
UNION COUNTY SHERIFF TREASURER			6,260		1/29/2003
URBANA TOWN			168		1/15/2003
URBANA TOWN			711		1/25/2003
VENTURA COUNTY TAX COLLECTOR			293		1/2/2003
VILLAGE PROPERTIES			669		1/30/2003
WARREN COUNTY NY TREASURER			26,832		1/25/2003
WARREN COUNTY NY TREASURER			6,923		1/29/2003
WARREN COUNTY TAX COLLECTOR			1,157		1/2/2003
WASHINGTON COUNTY TREASURER			20,505		1/25/2003
WEBSTER COUNTY SHERIFF TREASURE			5,621		1/13/2003
WELLSVILLE TOWN COLLECTOR			910		1/24/2003
WEST TISBURY TOWN			1,421		1/31/2003
WESTMORELAND COUNTY			5,722		1/15/2003
WETHERSFIELD TOWN			3,577		1/24/2003
WHEELER TOWN & COUNTY TAX			486		1/15/2003
WILMORE CITY			1,333		1/14/2003
WILSON COUNTY TAX ADMINISTRATOR			579		1/2/2003
WINCHESTER CITY			4,079		1/15/2003
YATES COUNTY TREASURER			5,368		1/24/2003
YATES COUNTY TREASURER			1,292		1/29/2003

	TOTAL	$	2,196,799

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

Schedule V

Page 1 of 9

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

Taxing Jurisdiction	Tax Type		Amount Paid		Date Paid

ALBANY COUNTY		911 Surcharge	$	441		01/17/03
ALBEMARLE COUNTY		911 Surcharge		5,340		01/20/03
AMHERST COUNTY		911 Surcharge		10		01/20/03
BOARD OF EQUALIZATION		911 Surcharge		832		01/17/03
BOTETOURT COUNTY TREASURER		911 Surcharge		13		01/20/03
BUCHANAN COUNTY		911 Surcharge		12		01/21/03
CAMPBELL COUNTY		911 Surcharge		176		01/21/03
CATTARAUGUS COUNTY		911 Surcharge		28		01/17/03
CHESTERFIELD COUNTY		911 Surcharge		342		01/15/03
CHIEF FISCAL OFFICER		911 Surcharge		54		01/17/03
CITY OF BEDFORD		911 Surcharge		70		01/20/03
CITY OF BUENA VISTA		911 Surcharge		5		01/21/03
CITY OF CHARLOTTESVILLE		911 Surcharge		2,245		01/17/03
CITY OF HARRISONBURG		911 Surcharge		48		01/03/03
CITY OF LYNCHBURG		911 Surcharge		764		01/20/03
CITY OF MARTINSVILLE		911 Surcharge		122		01/20/03
CITY OF RICHMOND		911 Surcharge		2,144		01/20/03
CITY OF ROANOKE TREASURER		911 Surcharge		769		01/15/03
CITY OF SALEM		911 Surcharge		323		01/20/03
CITY OF WINCHESTER		911 Surcharge		230		01/20/03
CLINTON COUNTY TREASURER		911 Surcharge		18		01/17/03
COLUMBIA COUNTY TREASURER		911 Surcharge		19		01/17/03
COUNTY OF AUGUSTA TREASURER		911 Surcharge		10		01/03/03
COUNTY OF GENESEE		911 Surcharge		15		01/17/03
COUNTY OF HALIFAX		911 Surcharge		50		01/20/03
COUNTY OF OTSEGO		911 Surcharge		2		01/17/03
COUNTY OF PULASKI		911 Surcharge		9		01/20/03
CULPEPER COUNTY TREASURER		911 Surcharge		9		01/20/03
DIRECTOR OF FINANCE		911 Surcharge		8		01/17/03
E-911 AUTHORITY		911 Surcharge		4		01/17/03
ERIE COUNTY COMPTROLLER		911 Surcharge		6,177		01/17/03
ESSEX COUNTY TREASURER		911 Surcharge		61		01/17/03
EXECUTIVE DIRECTOR-NHBEC (E-911		911 Surcharge		373		01/17/03
FAUQUIER COUNTY TREASURER		911 Surcharge		24		01/20/03
FRANKLIN COUNTY PUBLIC SAFETY		911 Surcharge		16		01/20/03
GREENE COUNTY		911 Surcharge		5		01/17/03
GREENE COUNTY		911 Surcharge		21		01/24/03
HENRICO COUNTY		911 Surcharge		1,551		01/20/03

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

Schedule V

Page 2 of 9

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

Taxing Jurisdiction	Tax Type	Amount Paid		Date Paid

HERRY COUNTY TREASURER	911 Surcharge		18		01/20/03
LEXINGTON CITY TREASURER	911 Surcharge		8		01/20/03
MONTGOMERY COUNTY 911	911 Surcharge		11		01/17/03
MONTGOMERY COUNTY TREASURER	911 Surcharge		5		01/20/03
NORTON CITY TAX COLLECTOR	911 Surcharge		41		01/20/03
ORLEANS COUNTY TREASURER	911 Surcharge		10		01/17/03
OSET	911 Surcharge		79		01/17/03
PAGE COUNTY	911 Surcharge		15		01/20/03
PITTSYLVANIA COUNTY	911 Surcharge		576		01/20/03
POWHATAN COUNTY TREASURER	911 Surcharge		36		01/20/03
ROANOKE COUNTY TREASURER	911 Surcharge		174		01/20/03
SARATOGA COUNTY TREASURER	911 Surcharge		210		01/03/03
SARATOGA COUNTY TREASURER	911 Surcharge		175		01/17/03
SCHENECTADY COUNTY	911 Surcharge		67		01/17/03
SCHOHARIE COUNTY TREASURER	911 Surcharge		9		01/17/03
SPOTSYLVANIA COUNTY	911 Surcharge		50		01/17/03
TOWN OF CHRISTIANSBURG	911 Surcharge		13		01/20/03
TOWN OF PULASKI	911 Surcharge		7		01/20/03
TOWN OF TAZEWELL	911 Surcharge		36		01/20/03
TREASURER OF HANOVER COUNTY	911 Surcharge		367		01/20/03
TREASURER STATE OF MAINE	911 Surcharge		121		01/17/03
VINTON TREASURER	911 Surcharge		10		01/20/03
WARREN COUNTY TREASURER	911 Surcharge		12		01/20/03
WASHINGTON COUNTY TREASURER	911 Surcharge		274		01/22/03
WYOMING COUNTY NY	911 Surcharge		8		01/17/03
INTERNAL REVENUE SERVICE	Federal Excise Tax		51,219		01/10/03
INTERNAL REVENUE SERVICE	Federal Excise Tax		44,305		01/24/03
ALABAMA DEPARTMENT OF REVENUE	Gross Receipts Tax		424		01/10/03
ARKANSAS USF	Gross Receipts Tax		5		01/25/03
CALIFORNIA HIGH COST FUND – A	Gross Receipts Tax		190		01/10/03
CALIFORNIA HIGH COST FUND-B	Gross Receipts Tax		749		01/10/03
CALIFORNIA TELECONNECT FUND	Gross Receipts Tax		158		01/10/03
CITY OF AHLAMBRA	Gross Receipts Tax		6		01/14/03
CITY OF ARCADIA	Gross Receipts Tax		24		01/14/03
CITY OF ARCATA	Gross Receipts Tax		5		01/14/03
CITY OF BALDWIN PARK	Gross Receipts Tax		7		01/14/03
CITY OF BEAUMONT	Gross Receipts Tax		8		01/14/03
CITY OF BERKELEY	Gross Receipts Tax		7		01/14/03

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

Schedule V

Page 3 of 9

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

Taxing Jurisdiction	Tax Type		Amount Paid		Date Paid

CITY OF BRAWLEY		Gross Receipts Tax		16		01/14/03
CITY OF BREMERTON		Gross Receipts Tax		55		01/25/03
CITY OF BURBANK		Gross Receipts Tax		96		01/14/03
CITY OF CALABASAS		Gross Receipts Tax		13		01/14/03
CITY OF COVINA		Gross Receipts Tax		8		01/14/03
CITY OF CULVER CITY		Gross Receipts Tax		8		01/14/03
CITY OF DESERT HOT SPRINGS		Gross Receipts Tax		17		01/14/03
CITY OF FONTANA		Gross Receipts Tax		19		01/14/03
CITY OF GLENDALE		Gross Receipts Tax		8		01/14/03
CITY OF HERMOSA BEACH		Gross Receipts Tax		19		01/14/03
CITY OF KALAMA		Gross Receipts Tax		14		01/17/03
CITY OF KELSO		Gross Receipts Tax		104		01/14/03
CITY OF LA HABRA		Gross Receipts Tax		55		01/14/03
CITY OF LA PALMA		Gross Receipts Tax		5		01/14/03
CITY OF LA VERNE		Gross Receipts Tax		26		01/15/03
CITY OF LONG BEACH		Gross Receipts Tax		12		01/15/03
CITY OF LONGVIEW		Gross Receipts Tax		268		01/17/03
CITY OF LOS ANGELES		Gross Receipts Tax		1,961		01/14/03
CITY OF MORENO VALLEY		Gross Receipts Tax		96		01/14/03
CITY OF NORWALK		Gross Receipts Tax		7		01/14/03
CITY OF PALOUSE		Gross Receipts Tax		71		01/17/03
CITY OF PASADENA		Gross Receipts Tax		12		01/14/03
CITY OF PICO RIVERA		Gross Receipts Tax		7		01/15/03
CITY OF PLACENTIA		Gross Receipts Tax		14		01/14/03
CITY OF PORT HUENEME		Gross Receipts Tax		11		01/14/03
CITY OF PULLMAN		Gross Receipts Tax		39		01/20/03
CITY OF REDONDO BEACH		Gross Receipts Tax		100		01/14/03
CITY OF RIVERSIDE		Gross Receipts Tax		26		01/14/03
CITY OF SALINAS		Gross Receipts Tax		5		01/16/03
CITY OF SAN BERNARDINO		Gross Receipts Tax		46		01/14/03
CITY OF SANTA ANA		Gross Receipts Tax		37		01/14/03
CITY OF SANTA MONICA		Gross Receipts Tax		222		01/14/03
CITY OF SEAL BEACH		Gross Receipts Tax		9		01/14/03
CITY OF SEATTLE		Gross Receipts Tax		15		01/20/03
CITY OF SEQUIM		Gross Receipts Tax		5		01/20/03
CITY OF SIERRA MADRE		Gross Receipts Tax		5		01/14/03
CITY OF SPOKANE		Gross Receipts Tax		13		01/20/03
CITY OF TORRANCE		Gross Receipts Tax		9		01/14/03

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

Schedule V

Page 4 of 9

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

Taxing Jurisdiction	Tax Type		Amount Paid		Date Paid

CITY OF VANCOUVER		Gross Receipts Tax		10		01/20/03
CITY OF VENTURA		Gross Receipts Tax		51		01/14/03
CITY OF WESTPORT		Gross Receipts Tax		6		01/20/03
CITY OF WHITTIER		Gross Receipts Tax		30		01/14/03
CITY OF WOODLAND		Gross Receipts Tax		53		01/20/03
COMPTROLLER, CITY OF BUFFALO		Gross Receipts Tax		34,053		01/24/03
CPUC		Gross Receipts Tax		673		01/14/03
DEAF TRUST		Gross Receipts Tax		158		01/10/03
FLORIDA DEPT OF REVENUE		Gross Receipts Tax		10,594		01/21/03
IDAHO UNIVERSAL SERVICE FUND		Gross Receipts Tax		42		01/20/03
ILLINOIS DEPARTMENT OF REVENUE		Gross Receipts Tax		359		01/10/03
MASC TELECOMMUNICATIONS TAX		Gross Receipts Tax		314		01/14/03
NECA AUSF		Gross Receipts Tax		12		01/31/03
NECA KUSF		Gross Receipts Tax		34		01/15/03
NECA MTEAF		Gross Receipts Tax		18		01/15/03
NECA PAUSF		Gross Receipts Tax		1,580		01/14/03
NECA TX USF		Gross Receipts Tax		24		01/10/03
NECA VUSF		Gross Receipts Tax		329		01/20/03
PUBLIC SERVICE COMMISSION		Gross Receipts Tax		202		01/20/03
PUBLIC UTILITY COMMISSION OF		Gross Receipts Tax		26		01/24/03
RHODE ISLAND DIVISION OF TAX		Gross Receipts Tax		178		01/25/03
STATE OF NEW HAMPSHIRE		Gross Receipts Tax		3,399		01/10/03
UNIVERSAL LIFETIME TELEPHONE SE		Gross Receipts Tax		765		01/10/03
UNIVERSAL SERVICE ADMINSTRATIVE		Gross Receipts Tax		59,482		01/10/03
WYOMING UNIVERSAL SERVICE FUND		Gross Receipts Tax		13		01/14/03
ARIZONA DEPARTMENT OF REVENUE		Sales Tax		3		01/13/03
BATH COUNTY SCHOOL D		Sales Tax		1,173		01/15/03
BEREA INDEPENDENT SCHOOL DIST		Sales Tax		1,696		01/15/03
BOARD OF EQUALIZATION		Sales Tax		192		01/31/03
BOURBON COUNTY SCHOOL		Sales Tax		570		01/15/03
BOYLE COUNTY SCHOOL DISTRICT		Sales Tax		1,513		01/15/03
BREATHITT COUNTY SCH		Sales Tax		955		01/15/03
BURGIN EDUCATION BO		Sales Tax		311		01/15/03
BUTLER COUNTY SCHOOL DISTRICT		Sales Tax		49		01/15/03
CARTER COUNTY SCHOOL		Sales Tax		1,544		01/15/03
CITY OF AURORA		Sales Tax		24		01/15/03
CITY OF COLORADO SPRINGS		Sales Tax		230		01/13/03
CITY OF FORT PAYNE		Sales Tax		48		01/21/03

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

Schedule V

Page 5 of 9

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

Taxing Jurisdiction	Tax Type		Amount Paid		Date Paid

CITY OF LA HABRA		Sales Tax		24,230		01/10/03
CITY OF PALOUSE		Sales Tax		2,278		01/24/03
CITY OF REDONDO BEACH CA		Sales Tax		37,790		01/10/03
CITY OF SANTA MONICA		Sales Tax		132,041		01/13/03
COLORADO DEPARTMENT OF REVENUE		Sales Tax		603		01/13/03
COMMONWEALTH OF MASS		Sales Tax		923		01/14/03
COMMONWEALTH OF MASS		Sales Tax		389		01/20/03
COMMONWEALTH OF MASS		Sales Tax		8		01/21/03
COMMONWEALTH OF PENNSYLVANIA		Sales Tax		11		01/21/03
COMMONWEALTH OF PENNSYLVANIA		Sales Tax		77,471		01/22/03
COMPTROLLER OF MARYLAND		Sales Tax		3,578		01/13/03
COMPTROLLER OF MD		Sales Tax		7,672		01/22/03
CONNECTICUT DEPT OF REVENUE		Sales Tax		78,368		01/31/03
DANVILLE INDEPENDENT SCHOOL DIS		Sales Tax		4,636		01/15/03
DAVIESS CO BOARD OF EDUCATION		Sales Tax		16,297		01/15/03
DEPARTMENT OF TAX & REVENUE		Sales Tax		13,743		01/09/03
DEPT OF REVENUE		Sales Tax		137		01/21/03
ELLIOTT COUNTY SCHOO		Sales Tax		297		01/15/03
FLORIDA DEPT OF REVENUE		Sales Tax		14		01/16/03
FLORIDA DEPT OF REVENUE		Sales Tax		195,757		01/21/03
FRANKLIN COUNTY SCHOOL DISTRICT		Sales Tax		100		01/15/03
GARRARD COUNTY SCHOOL DISTRICT		Sales Tax		999		01/15/03
GEORGIA DEPARTMENT OF REVENUE		Sales Tax		12,490		01/15/03
HANCOCK COUNTY BOARD OF		Sales Tax		826		01/16/03
HARLAN COUNTY SCHOOL		Sales Tax		234		01/15/03
HARRISON COUNTY SCHOOL DISTRICT		Sales Tax		2,695		01/14/03
HARRODSBURG BOARD OF EDUCATION		Sales Tax		2,665		01/15/03
HENDERSON CO BOARD OF EDUCATION		Sales Tax		2,022		01/15/03
IDAHO STATE TAX COMMISSION		Sales Tax		609		01/15/03
INDIANA DEPT OF REVENUE		Sales Tax		1,093		01/16/03
INDIANA DEPT OF REVENUE		Sales Tax		13,108		01/21/03
INDIANA DEPT OF REVENUE		Sales Tax		8,969		01/22/03
JACKSON INDEPENDENT SCHOOLS		Sales Tax		464		01/15/03
KANSAS DEPT OF REVENUE		Sales Tax		16,502		01/24/03
KENTON COUNTY SCHOOL DISTRICT		Sales Tax		109		01/15/03
KENTUCKY REVENUE CABINET		Sales Tax		61		01/22/03
LAUREL COUNTY SCHOOL		Sales Tax		8,862		01/15/03
LEE COUNTY SCHOOL DI		Sales Tax		1,167		01/15/03

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

Schedule V

Page 6 of 9

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

Taxing Jurisdiction	Tax Type		Amount Paid		Date Paid

LESLIE COUNTY SCHOOL		Sales Tax		887		01/15/03
LETCHER COUNTY BOARD OF EDUCATI		Sales Tax		813		01/15/03
LINCOLN COUNTY BOARD OF EDUCATI		Sales Tax		1,281		01/15/03
LOGAN COUNTY SCHOOL DISTRICT		Sales Tax		36		01/15/03
MADISON COUNTY SCHOOL DISTRICT		Sales Tax		17,658		01/15/03
MAINE REVENUE SERVICE		Sales Tax		235,832		01/16/03
MANAGER OF REVENUE		Sales Tax		193		01/13/03
MARION COUNTY SCHOOL		Sales Tax		2,567		01/15/03
MCLEAN COUNTY SCHOOL DISTRICT		Sales Tax		79		01/15/03
MCLEAN COUNTY SCHOOL DISTRICT		Sales Tax		353		01/16/03
MENIFEE COUNTY SCHOO		Sales Tax		527		01/16/03
MERCER COUNTY SCHOOL DISTRICT		Sales Tax		1,647		01/16/03
MINOLTA CORPORATION		Sales Tax		523		01/03/03
MINOLTA CORPORATION		Sales Tax		4		01/30/03
MISSISSIPPI STATE TAX COMMISSIO		Sales Tax		4,663		01/13/03
MORGAN COUNTY SCHOOL		Sales Tax		1,275		01/16/03
NELSON COUNTY BOARD OF EDUCATIO		Sales Tax		1,100		01/16/03
NICHOLAS COUNTY SCHO		Sales Tax		543		01/16/03
NORTH CAROLINA DEPT OF REVENUE		Sales Tax		14,663		01/14/03
NYS SALES TAX PROCESSING		Sales Tax		65,462		01/16/03
NYS SALES TAX PROCESSING		Sales Tax		9,160		01/20/03
OHIO COUNTY SCHOOL DISTRICT		Sales Tax		19		01/16/03
OKLAHOMA TAX COMMISSION		Sales Tax		1,029		01/10/03
OWENSBORO BOARD OF EDUCATION		Sales Tax		11,654		01/16/03
OWSLEY COUNTY BOARD OF EDUCATIO		Sales Tax		391		01/16/03
PA DEPARTMENT OF REVENUE		Sales Tax		41		01/16/03
PA DEPARTMENT OF REVENUE		Sales Tax		57,061		01/21/03
PA DEPT. OF REVENUE		Sales Tax		1,361		01/17/03
PA DEPT. OF REVENUE		Sales Tax		591		01/20/03
PA DEPT. OF REVENUE		Sales Tax		68,154		01/21/03
PARIS INDEPENDENT SCHOOLS		Sales Tax		2,629		01/16/03
PERRY COUNTY SCHOOL		Sales Tax		263		01/16/03
POWELL COUNTY SCHOOL		Sales Tax		2,361		01/16/03
ROCKCASTLE COUNTY SCHOOL		Sales Tax		738		01/16/03
SCOTT COUNTY SCHOOL		Sales Tax		5,808		01/16/03
SOUTH CAROLINA DEPARTMENT OF		Sales Tax		45,677		01/22/03
STATE OF CONNECTICUT		Sales Tax		250,859		01/31/03

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

Schedule V

Page 7 of 9

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

Taxing Jurisdiction	Tax Type		Amount Paid		Date Paid

STATE TAX DEPARTMENT		Sales Tax		228,987		01/13/03
STATE TAX DEPARTMENT		Sales Tax		11,098		01/14/03
TENNESSEE DEPT OF REVENUE		Sales Tax		24,300		01/20/03
TOWN OF MT CRESTED BUTTE		Sales Tax		1,219		01/13/03
TREASURER OF STATE OF OHIO		Sales Tax		6,607		01/23/03
TREASURER STATE OF OHIO		Sales Tax		11,274		01/20/03
TREASURER STATE OF OHIO		Sales Tax		5,582		01/21/03
TREASURER STATE OF OHIO		Sales Tax		78,169		01/23/03
UNION COUNTY SCHOOL DISTRICT		Sales Tax		2,559		01/16/03
VERMONT DEPT OF TAXES		Sales Tax		245,948		01/23/03
VIRGINIA DEPARTMENT OF TAXATION		Sales Tax		8,856		01/15/03
VIRGINIA DEPARTMENT OF TAXATION		Sales Tax		3,620		01/16/03
WASHINGTON COUNTY BOARD OF EDU		Sales Tax		157		01/16/03
WASHINGTON DEPT OF REVENUE		Sales Tax		815		01/24/03
WEBSTER COUNTY BOARD OF		Sales Tax		813		01/16/03
WOLFE COUNTY SCHOOL		Sales Tax		730		01/16/03
WOODFORD COUNTY BOARD OF ED		Sales Tax		4,810		01/16/03
WORLDWIDE DIGITAL LLC		Sales Tax		—		01/13/03
ARIZONA DEPARTMENT OF REVENUE		Telecommunications Tax		47		01/13/03
BUREAU OF TAXATION		Telecommunications Tax		631		01/13/03
CITY OF GUNNISON		Telecommunications Tax		37		01/13/03
CITY OF GUNNISON		Telecommunications Tax		—		01/20/03
COLORADO DEPARTMENT OF REVENUE		Telecommunications Tax		518		01/13/03
COMMONWEALTH OF MASS		Telecommunications Tax		7,750		01/14/03
DEPT OF REVENUE		Telecommunications Tax		190		01/24/03
FLORIDA DEPT OF REVENUE		Telecommunications Tax		2,987,004		01/21/03
GEORGIA DEPARTMENT OF REVENUE		Telecommunications Tax		233		01/15/03
INDIANA DEPT OF REVENUE		Telecommunications Tax		162		01/16/03
KANSAS DEPT OF REVENUE		Telecommunications Tax		144		01/22/03
KENTUCKY REVENUE CABINET		Telecommunications Tax		1,441		01/22/03
KENTUCKY STATE TREASURER		Telecommunications Tax		44		01/14/03
KENTUCKY STATE TREASURER		Telecommunications Tax		1,609		01/15/03
MISSISSIPPI STATE TAX COMMISSIO		Telecommunications Tax		108		01/14/03
NEW JERSEY SALES TAX		Telecommunications Tax		1,569		01/14/03
NORTH CAROLINA DEPT OF REVENUE		Telecommunications Tax		933		01/13/03
PA DEPARTMENT OF REVENUE		Telecommunications Tax		16,541		01/21/03
STATE COMPTROLLER		Telecommunications Tax		301		01/15/03
STATE OF CONNECTICUT		Telecommunications Tax		326		01/29/03

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

Schedule V

Page 8 of 9

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

Taxing Jurisdiction	Tax Type		Amount Paid		Date Paid

STATE OF MICHIGAN		Telecommunications Tax		225		01/13/03
STATE OF RHODE ISLAND		Telecommunications Tax		51		01/14/03
TENNESSEE DEPT OF REVENUE		Telecommunications Tax		1,096		01/16/03
TREASURER OF STATE OF OHIO		Telecommunications Tax		8,404		01/23/03
VERMONT DEPT OF TAXES		Telecommunications Tax		1,228		01/23/03
ALBEMARLE COUNTY		Utility Tax		9,272		01/15/03
ASHLAND INDEPENDENT BOARD OF		Utility Tax		9,985		01/15/03
BEDFORD COUNTY		Utility Tax		148		01/15/03
BOYD COUNTY SCHOOL D		Utility Tax		3,137		01/15/03
BRECKINRIDGE COUNTY BOARD OF		Utility Tax		552		01/15/03
CHESTERFIELD COUNTY		Utility Tax		155		01/15/03
CITY OF BALDWIN PARK		Utility Tax		4,374		01/10/03
CITY OF BEAUMONT		Utility Tax		1,764		01/10/03
CITY OF BRAWLEY		Utility Tax		6,199		01/10/03
CITY OF CHARLOTTSVILLE		Utility Tax		2,152		01/20/03
CITY OF FONTANA		Utility Tax		33,745		01/10/03
CITY OF HERMOSA BEACH		Utility Tax		16,641		01/10/03
CITY OF HERMOSA BEACH		Utility Tax		137		01/20/03
CITY OF HOLTVILLE		Utility Tax		1,460		01/10/03
CITY OF KELSO		Utility Tax		17,651		01/24/03
CITY OF LONGVIEW		Utility Tax		62,046		01/24/03
CITY OF LOS ANGELES		Utility Tax		119		01/20/03
CITY OF MARTINSVILLE		Utility Tax		179		01/20/03
CITY OF MORENO VALLEY		Utility Tax		52,710		01/10/03
CITY OF PICO RIVERA		Utility Tax		10,733		01/10/03
CITY OF PLACENTIA		Utility Tax		13,788		01/10/03
CITY OF PORT HUENEME		Utility Tax		7,917		01/10/03
CITY OF REDONDO BEACH CA		Utility Tax		4		01/20/03
CITY OF RICHMOND		Utility Tax		3,486		01/20/03
CITY OF ROANOKE TREASURER		Utility Tax		2,730		01/15/03
CITY OF SAN BERNARDINO		Utility Tax		64,444		01/10/03
CITY OF SAN BERNARDINO		Utility Tax		53		01/20/03
CITY OF SAN BUENAVENTURA		Utility Tax		27,247		01/10/03
CITY OF SANTA MONICA		Utility Tax		30		01/20/03
CITY OF TORRANCE		Utility Tax		17		01/20/03
CITY OF WINCHESTER		Utility Tax		17,434		01/17/03

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

Schedule V

Page 9 of 9

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

Taxing Jurisdiction		Tax Type		Amount Paid		Date Paid

CITY TREASURER OF WAYNESBORO			Utility Tax		29,920		01/17/03
COUNTY OF MONTGOMERY			Utility Tax		9,573		01/17/03
HENRICO COUNTY			Utility Tax		546		01/20/03
JESSAMINE COUNTY BOARD OF EDUCA			Utility Tax		7,431		01/15/03
LEWIS COUNTY BOARD OF			Utility Tax		936		01/15/03
LEWIS COUNTY SCHOOL			Utility Tax		30		01/15/03
LEXINGTON CITY TREASURER			Utility Tax		1		01/20/03
MADISON COUNTY SCHOOL DISTRICT			Utility Tax		73		01/13/03
MATTHEWS, CAROLE, TREASURER			Utility Tax		21,498		01/16/03
RUSSELL INDEPENDENT			Utility Tax		5,895		01/16/03
STATE OF NEW HAMPSHIRE			Utility Tax		33,234		01/10/03
TOWN OF BLACKSBURG			Utility Tax		16,468		01/17/03
TOWN OF CHRISTIANSBURG			Utility Tax		53		01/15/03
TOWN OF SOUTH BOSTON			Utility Tax		4,634		01/17/03
TREASURER OF CHARLOTTESVILLE			Utility Tax		52,954		01/17/03
TREASURER OF HANOVER COUNTY			Utility Tax		57		01/20/03
VINTON TREASURER			Utility Tax		1		01/20/03

	Total			$	5,942,814

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

Schedule VI

Page 1 of 6

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

LEGAL ENTITY	Account Number		Case Number		Disbursements

ACC CABLE COMMUNICATIONS FL-VA, LLC		081-02-41904		02-41904	$	2,371,930
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		755
ACC OPERATIONS, INC.		081-02-41956		02-41956		504,513
ACC TELECOMMUNICATIONS HOLDINGS LLC		081-02-41864		02-41864		—
ACC TELECOMMUNICATIONS LLC		081-02-41863		02-41863		1,850,820
ACC TELECOMMUNICATIONS OF VIRGINIA LLC		081-02-41862		02-41862		358,063
ACC-AMN HOLDINGS, LLC		081-02-41861		02-41861		—
ADELPHIA ACQUISITION SUBSIDIARY, INC.		081-02-41860		02-41860		—
ADELPHIA ARIZONA, INC.		081-02-41859		02-41859		—
ADELPHIA BLAIRSVILLE, LLC		081-02-41735		02-41735		—
ADELPHIA CABLE PARTNERS, LP		081-02-41902		02-41902		5,037,368
ADELPHIA CABLEVISION ASSOCIATES, LP		081-02-41913		02-41913		376,676
ADELPHIA CABLEVISION CORP.		081-02-41752		02-41752		1,037,221
ADELPHIA CABLEVISION OF BOCA RATON, LLC		081-02-41751		02-41751		819,081
ADELPHIA CABLEVISION OF FONTANA, LLC		081-02-41755		02-41755		—
ADELPHIA CABLEVISION OF INLAND EMPIRE, LLC		081-02-41754		02-41754		6,126,253
ADELPHIA CABLEVISION OF NEW YORK, INC.		081-02-41892		02-41892		2,965,039
ADELPHIA CABLEVISION OF NEWPORT BEACH, LLC		081-02-41947		02-41947		401,459
ADELPHIA CABLEVISION OF ORANGE COUNTY II, LLC		081-02-41781		02-41781		423,306
ADELPHIA CABLEVISION OF ORANGE COUNTY, LLC		081-02-41946		02-41946		400,029
ADELPHIA CABLEVISION OF SAN BERNANDINO, LLC		081-02-41753		02-41753		—
ADELPHIA CABLEVISION OF SANTA ANA, LLC		081-02-41831		02-41831		2,187,377
ADELPHIA CABLEVISION OF SEAL BEACH, LLC		081-02-41757		02-41757		144,431
ADELPHIA CABLEVISION OF SIMI VALLEY, LLC		081-02-41830		02-41830		913,462
ADELPHIA CABLEVISION OF THE KENNEBUNKS, LLC		081-02-41943		02-41943		257,830
ADELPHIA CABLEVISION OF WEST PALM BEACH III, LLC		081-02-41783		02-41783		145,925
ADELPHIA CABLEVISION OF WEST PALM BEACH IV, LLC		081-02-41766		02-41766		1,971,504
ADELPHIA CABLEVISION OF WEST PALM BEACH V, LLC		081-02-41764		02-41764		65,194
ADELPHIA CABLEVISION, LLC		081-02-41858		02-41858		57,955,198
ADELPHIA CALIFORNIA CABLEVISION, LLC		081-02-41942		02-41942		2,743,808
ADELPHIA CENTRAL PENNSYLVANIA, LLC		081-02-41950		02-41950		2,768,821
ADELPHIA CLEVELAND, LLC		081-02-41793		02-41793		11,851,509
ADELPHIA COMMUNICATIONS CORPORATION		081-02-41729		02-41729		88,233
ADELPHIA COMMUNICATIONS INTERNATIONAL, INC.		081-02-41857		02-41857		300
ADELPHIA COMMUNICATIONS OF CALIFORNIA II, LLC		081-02-41748		02-41748		2,484,764
ADELPHIA COMMUNICATIONS OF CALIFORNIA III, LLC		081-02-41817		02-41817		1,208,740
ADELPHIA COMMUNICATIONS OF CALIFORNIA, LLC		081-02-41749		02-41749		184,369

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

Schedule VI

Page 2 of 6

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

LEGAL ENTITY	Account Number		Case Number		Disbursements

ADELPHIA COMPANY OF WESTERN CONNECTICUT		081-02-41801		02-41801		2,072,086
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		2,127,835
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		5,000
ADELPHIA MOBILE PHONES, INC.		081-02-41852		02-41852		300
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		4,480,110
ADELPHIA TELECOMMUNICATIONS OF FLORIDA, INC.		081-02-41939		02-41939		25,808
ADELPHIA TELECOMMUNICATIONS, INC.		081-02-41851		02-41851		1,160,829
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		12,345
ARAHOVA HOLDINGS, LLC		081-02-41893		02-41893		250
BADGER HOLDING CORP		081-02-41792		02-41792		300
BETTER TV INC. OF BENNINGTON		081-02-41914		02-41914		245,868
BLACKSBURG/SALEM CABLEVISION, INC.		081-02-41759		02-41759		766,317
BRAZAS COMMUNICATIONS, INC.		081-02-41804		02-41804		300
BUENAVISION TELECOMMUNICATIONS, INC.		081-02-41938		02-41938		533,338
CABLE SENTRY CORPORATION		081-02-41894		02-41894		—
CALIFORNIA AD SALES, LLC		081-02-41945		02-41945		—
CCC-III, INC.		081-02-41867		02-41867		—
CCC-INDIANA, INC.		081-02-41937		02-41937		—
CCH INDIANA, LP		081-02-41935		02-41935		—
CDA CABLE, INC.		081-02-41879		02-41879		158,683
CENTURY ADVERTISING, INC.		081-02-41731		02-41731		296
CENTURY ALABAMA CORP		081-02-41889		02-41889		132,313
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		541,957
CENTURY CABLE HOLDING CORP		081-02-41814		02-41814		1,250
CENTURY CABLE HOLDINGS, LLC		081-02-41812		02-41812		9,468,161
CENTURY CABLE MANAGEMENT CORPORATION		081-02-41887		02-41887		170,249
CENTURY CABLE OF SOUTHERN CALIFORNIA		081-02-41745		02-41745		—

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

Schedule VI

Page 3 of 6

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

LEGAL ENTITY	Account Number		Case Number		Disbursements

CENTURY CABLEVISION HOLDINGS, LLC		081-02-41936		02-41936		2,361,932
CENTURY CAROLINA CORP		081-02-41886		02-41886		509,574
CENTURY COLORADO SPRINGS CORP		081-02-41736		02-41736		135,274
CENTURY COLORADO SPRINGS PARTNERSHIP		081-02-41774		02-41774		4,658,453
CENTURY COMMUNICATIONS CORPORATION		081-02-12834		02-12834		1,489,412
CENTURY CULLMAN CORP		081-02-41888		02-41888		421,910
CENTURY ENTERPRISE CABLE CORP		081-02-41890		02-41890		286,286
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		1,560,147
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		300
CENTURY ISLAND ASSOCIATES, INC.		081-02-41771		02-41771		22,553
CENTURY ISLAND CABLE TELEVISION CORP		081-02-41772		02-41772		300
CENTURY KANSAS CABLE TELEVISION CORP		081-02-41884		02-41884		134,837
CENTURY LYKENS CABLE CORP		081-02-41883		02-41883		143,322
CENTURY MENDOCINO CABLE TELEVISION, INC.		081-02-41780		02-41780		925,115
CENTURY MISSISSIPPI CORP		081-02-41882		02-41882		790,663
CENTURY MOUNTAIN CORP		081-02-41797		02-41797		128,143
CENTURY NEW MEXICO CABLE TELEVISION CORP.		081-02-41784		02-41784		5,572
CENTURY NORWICH CORP		081-02-41881		02-41881		1,149,446
CENTURY OHIO CABLE TELEVISION CORP		081-02-41811		02-41811		599,854
CENTURY OREGON CABLE CORP		081-02-41739		02-41739		300
CENTURY PACIFIC CABLE TV INC		081-02-41746		02-41746		—
CENTURY PROGRAMMING, INC.		081-02-41732		02-41732		300
CENTURY REALTY CORP.		081-02-41813		02-41813		—
CENTURY SHASTA CABLE TELEVISION CORP		081-02-41880		02-41880		300
CENTURY SOUTHWEST COLORADO CABLE TELEVISION CORP		081-02-41770		02-41770		300
CENTURY TRINIDAD CABLE TELEVISION CORP.		081-02-41790		02-41790		87,274
CENTURY VIRGINIA CORP		081-02-41796		02-41796		522,285
CENTURY VOICE AND DATA COMMUNICATIONS, INC.		081-02-41737		02-41737		250
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		76,703
CENTURY-TCI CALIFORNIA COMMUNICATIONS, LP		081-02-41743		02-41743		62,895
CENTURY-TCI CALIFORNIA, LP		081-02-41741		02-41741		43,015,554

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

Schedule VI

Page 4 of 6

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

LEGAL ENTITY	Account Number		Case Number		Disbursements

CENTURY-TCI HOLDINGS, LLC		081-02-41742		02-41742		250
CHELSEA COMMUNICATIONS, INC.		081-02-41923		02-41923		1,185
CHELSEA COMMUNICATIONS, LLC		081-02-41924		02-41924		8,037,232
CHESTNUT STREET SERVICES, LLC		081-02-41842		02-41842		—
CLEAR CABLEVISION, INC.		081-02-41756		02-41756		—
CMA CABLEVISION ASSOCIATES VII, LP		081-02-41808		02-41808		—
CMA CABLEVISION ASSOCIATES XI, LP		081-02-41807		02-41807		—
CORAL SECURITY, INC		081-02-41895		02-41895		—
COWLITZ CABLEVISION, INC.		081-02-41877		02-41877		918,101
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		417,271
EMPIRE SPORTS NETWORK, LP		081-02-41844		02-41844		973,269
FAE CABLE MANAGEMENT CORP		081-02-41734		02-41734		300
FOP INDIANA, LP		081-02-41816		02-41816		194,828
FRONTIERVISION ACCESS PARTNERS, LLC		081-02-41819		02-41819		1,713,740
FRONTIERVISION CABLE NEW ENGLAND , INC.		081-02-41822		02-41822		990,465
FRONTIERVISION CAPITAL CORPORATION		081-02-41820		02-41820		300
FRONTIERVISION HOLDINGS CAPITAL CORPORATION		081-02-41824		02-41824		300
FRONTIERVISION HOLDINGS CAPITAL II CORPORATION		081-02-41823		02-41823		300
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		250
FRONTIERVISION OPERATING PARTNERS, LP		081-02-41821		02-41821		24,811,482
FRONTIERVISION PARTNERS, LP		081-02-41828		02-41828		250
FT MYERS CABLEVISION, LLC		081-02-41948		02-41948		50
FT. MYERS ACQUISITION LIMITED PARTNERSHIP		081-02-41949		02-41949		250
GENESIS CABLE COMMUNICATIONS SUBSIDIARY, LLC		081-02-41903		02-41903		—
GLOBAL ACQUISITION PARTNERS, LP		081-02-41933		02-41933		1,781,600
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		1,616,596
GS TELECOMMUNICATIONS LLC		081-02-41906		02-41906		—
HARRON CABLEVISION OF NEW HAMPSHIRE, INC.		081-02-41750		02-41750		2,003,468
HUNTINGTON CATV, INC.		081-02-41765		02-41765		30
IMPERIAL VALLEY CABLEVISION, INC.		081-02-41876		02-41876		512,034

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

Schedule VI

Page 5 of 6

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

LEGAL ENTITY	Account Number		Case Number		Disbursements

KALAMAZOO COUNTY CABLEVISION, INC.		081-02-41922		02-41922		250
KEY BISCAYNE CABLEVISION		081-02-41898		02-41898		98,074
KOOTENAI CABLE, INC.		081-02-41875		02-41875		944,356
LAKE CHAMPLAIN CABLE TELEVISION CORPORATION		081-02-41911		02-41911		176,421
LEADERSHIP ACQUISITION LIMITED PARTNERSHIP		081-02-41931		02-41931		—
LOUISA CABLEVISION, INC.		081-02-41760		02-41760		37,648
MANCHESTER CABLEVISION, INC.		081-02-41758		02-41758		—
MARTHA’S VINEYARD CABLEVISION, LP		081-02-41805		02-41805		182,729
MERCURY COMMUNICATIONS, INC.		081-02-41840		02-41840		58,510
MICKELSON MEDIA OF FLORIDA, INC.		081-02-41874		02-41874		278,599
MICKELSON MEDIA, INC.		081-02-41782		02-41782		107,353
MONTGOMERY CABLEVISION, INC.		081-02-41848		02-41848		250
MONUMENT COLORADO CABLEVISION, INC.		081-02-41932		02-41932		111,848
MOUNTAIN CABLE COMMUNICATIONS CORPORATION		081-02-41916		02-41916		400
MOUNTAIN CABLE COMPANY, LP		081-02-41909		02-41909		3,605,393
MT. LEBANON CABLEVISION, INC		081-02-41920		02-41920		—
MULTI-CHANNEL TV CABLE COMPANY		081-02-41921		02-41921		568,645
NATIONAL CABLE ACQUISITION ASSOCIATES, LP		081-02-41952		02-41952		2,118,333
OLYMPUS CABLE HOLDINGS, LLC		081-02-41925		02-41925		1,100,462
OLYMPUS CAPITAL CORPORATION		081-02-41930		02-41930		300
OLYMPUS COMMUNICATIONS HOLDINGS, LLC		081-02-41953		02-41953		—
OLYMPUS COMMUNICATIONS, LP		081-02-41954		02-41954		6,598
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		530
OWENSBORO-BRUNSWICK, INC.		081-02-41730		02-41730		3,080,233
PAGE TIME, INC.		081-02-41839		02-41839		122,919
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		219,006
PARNASSOS HOLDINGS, LLC		081-02-41845		02-41845		—
PARNASSOS, LP		081-02-41843		02-41843		19,331,892
PERICLES COMMUNICATIONS CORPORATION		081-02-41919		02-41919		450
PULLMAN TV CABLE CO., INC.		081-02-41873		02-41873		613,019
RENTAVISION OF BRUNSWICK, INC.		081-02-41872		02-41872		173,829
RICHMOND CABLE TELEVISION CORPORATION		081-02-41912		02-41912		56,885
RIGPAL COMMUNICATIONS, INC.		081-02-41917		02-41917		—

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

Schedule VI

Page 6 of 6

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

LEGAL ENTITY		Account Number	Case Number		Disbursements

ROBINSON/PLUM CABLEVISION, LP		081-02-41927	02-41927		448,305
S/T CABLE CORPORATION		081-02-41791	02-41791		300
SABRES, INC.		081-02-41838	02-41838		250
SCRANTON CABLEVISION, INC.		081-02-41761	02-41761		1,768,642
SENTINEL COMMUNICATIONS OF MUNCIE, INDIANA, INC.		081-02-41767	02-41767		102
SOUTHEAST FLORIDA CABLE, INC.		081-02-41900	02-41900		8,816,763
SOUTHWEST COLORADO CABLE INC.		081-02-41769	02-41769		154,039
SOUTHWEST VIRGINIA CABLE, INC.		081-02-41833	02-41833		714,980
STAR CABLE INC.		081-02-41787	02-41787		250
STARPOINT, LIMITED PARTNERSHIP		081-02-41897	02-41897		1,119,589
SVHH CABLE ACQUISITION, LP		081-02-41836	02-41836		990,775
SVHH HOLDINGS, LLC		081-02-41837	02-41837		—
TELE-MEDIA COMPANY OF HOPEWELL-PRINCE GEORGE		081-02-41798	02-41798		232,129
TELE-MEDIA COMPANY OF TRI-STATES, LP		081-02-41809	02-41809		231,649
TELE-MEDIA INVESTMENT PARTNERSHIP, LP		081-02-41951	02-41951		518,667
TELESAT ACQUISITION LIMITED PARTNERSHIP		081-02-41929	02-41929		—
TELESAT ACQUISITION, LLC		081-02-41871	02-41871		1,787,421
THE GOLF CLUB AT WENDING CREEK FARMS, LLC		081-02-41841	02-41841		435
THE MAIN INTERNETWORKS, INC.		081-02-41818	02-41818		—
THE WESTOVER TV CABLE CO., INC.		081-02-41786	02-41786		269
THREE RIVERS CABLE ASSOCIATES, LP		081-02-41910	02-41910		730,605
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		5,819,372
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		118,830
VAN BUREN COUNTY CABLEVISION, INC.		081-02-41832	02-41832		160,456
WARRICK CABLEVISION, INC		081-02-41866	02-41866		—
WARRICK INDIANA, LP		081-02-41865	02-41865		164,269
WELLSVILLE CABLEVISION, LLC		081-02-41806	02-41806		351,918
WEST BOCA ACQUISITION LIMITED PARTNERSHIP		081-02-41899	02-41899		1,026,111
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		140,077
YOUNG’S CABLE TV CORP		081-02-41915	02-41915		196,505
YUMA CABLEVISION, INC.		081-02-41868	02-41868		954,080

	TOTAL			$	292,058,598

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

Schedule VII

Page 1 of 2

Court Reporting schedules for Insurance Coverage

Coverage **		Company	Policy No.	Term

Property & Inland Marine: All Risk Property Including Antennas, Microwave Dishes, Earth Stations, and Receiving Dishes		Royal Indemnity Company	RHD315165	05/16/00 - 05/16/03

Boiler & Machinery Inspection Contract		C N A	#BM1098496299	05/16/02 - 05/16/03

Difference in Conditions		Essex Insurance Company Underwriters @ Lloyds thru Western Re/Managers	MSP 6409 LLX40298	05/16/02 - 05/16/03 05/16/02 - 05/16/03

Transmission Lines/Business Interruption		United Assurance Co	TD051600	05/16/00 - 05/16/03

Commercial General Liability		Royal Insurance Co.	P2TS465832	05/16/02 - 05/16/03

Commercial Automobile		Royal Insurance Co.	P2TS465831 Liability (all states except Texas) P2TS465834 Texas Liability P2TS465833 Physical Damage	05/16/02 - 05/16/03

Worker’s Compensation		Royal Indemnity Co	P2AO 003261 all states except California & monopolistic states	05/16/02-05/16/03

	California	State Compensation Insurance Fund	1695463-02	05/16/02-05/16/03

	ACC Operations Inc (OH)	Ohio Bureau of Workers Compensation	1328524	Ongoing*

	Washington State	WA Department of Labor & Industry	083 004 452	10/1/99 - Ongoing*

	West Virginia	West Virginia Workers’ Compensation	20104948 101	10/1/99 - Ongoing*

	Wyoming	Wyoming Department of Employment	366575	10/1/99 - Ongoing*

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

Schedule VII

Page 2 of 2

Court Reporting schedules for Insurance Coverage

Coverage **	Company	Policy No.	Term

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

Umbrella Excess Liability Excess Liability	Liberty Mutual Federal Insurance Co	TH1641004429-012 79808108	05/16/02 - 05/16/03 05/16/02 - 05/16/03

Executive Protection (Kidnap/Ransom & Extortion)	Federal Insurance	81516188	12/19/01 - 12/19/04

International Package	Great Northern Insurance Co.	73223119	05/16/02 - 05/16/03

Employee Dishonesty - ERISA	Hanover Insurance Co	BDR1680832	05/16/00 - 05/16/03

New York Disability	National Benefit Life	89100184825	01/01/02 - Ongoing*

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

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

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

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

Commercial General Liability	Scottsdale Insurance Co.	BCS0002136	09/26/01 - 03/26/03

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

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

Frontiervision Operating Partners Inactive 8-KUnited States Bankruptcy Court Southern District of New York