2011Annual Report.pdf

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RICHARD WIGGINS
CAMBRIDGE TELEPHONE CO
P0 BOX 88
CAMBRIDGE ID 83610
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Independent Accountants' Compilation Report
To the Board of Directors
Cambridge Telephone Company, Inc.
Cambridge, Idaho 83610
We have compiled the balance sheets of Cambridge Telephone Company, Inc. as of December 31, 2011 and 2010,
and the related statement of income for the year ended December 31, 2011 included in the accompanying prescribed
form. We have also compiled the supplementary information presented in Company Information, Directors,
Managers, Central Office Data, Number Calls Completed and Customer Relations Rules Compliance. We have not
audited or reviewed the financial statements and the supplementary information presented in Company Information,
Directors, Managers, Central Office Data, Number Calls Completed and Customer Relations Rules Compliance and,
accordingly, do not express an opinion or provide any assurance about whether the financial statements and
supplementary information presented in Company Information, Directors, Managers, Central Office Data, Number
Calls Completed and Customer Relations Rules Compliance is in accordance with the form prescribed by the Idaho
Public Utilities Commission.
Management is responsible for the preparation and fair presentation of the financial statements and the
supplementary information presented in Company Information, Directors, Managers, Central Office Data, Number
Calls Completed and Customer Relations Rules Compliance in accordance with requirements prescribed by the
Idaho Public Utilities Commission and for designing, implementing, and maintaining internal control relevant to the
preparation and fair presentation of the financial statements and the supplementary information presented in
Company Information, Directors, Managers, Central Office Data, Number Calls Completed and Customer Relations
Rules Compliance.
Our responsibility is to conduct the compilation in accordance with Statements on Standards for Accounting and
Review Services issued by the American Institute of Certified Public Accountants. The objective of a compilation is
to assist management in presenting financial information in the form of financial statements without undertaking to
obtain or provide any assurance that there are no material modifications that should be made to the financial
statements and the supplementary information presented in Company Information, Directors, Managers, Central
Office Data, Number Calls Completed and Customer Relations Rules Compliance.
These financial statements and the supplementary information presented in Company Information, Directors,
Managers, Central Office Data, Number Calls Completed and Customer Relations Rules Compliance are presented
in accordance with the requirements of the Idaho Public Utilities Commission, which differ from accounting
principles generally accepted in the United States of America. This report is intended solely for the information and
use of the Idaho Public Utilities Commission and is not intended to be and should not be used by anyone other than
this specified party.
Madison, Wisconsin
April 10, 2012
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Kiesling Associates LLP I Kiesling Consulting LLC I Kiesling Investment Management LLC
ANNUAL REPORT OF SMALL TELEPHONE COMPANIES TO
THE IDAHO PUBLIC UTILITIES COMMISSION
FOR THE YEAR ENDING DECEMBER 31, 2011
COMPANY INFORMATION
Exact name of utility: Cambridge Telephone Company, Inc.
Address of principal office: P.O. Box 69, Cambridge, ID 83610
Telephone Number (Area Code208 ) 257-3314
Cities or towns served: Cambridge, Council, Indian Valley, Cuprum, Lowman
Name and title of officer having custody of the general corporate books of account:
Richard Wiggins, General Manager/President
Address of office where corporate books are kept and phone number:
P.O. Box 88, 130 Superior Street, Cambridge, ID 83610, [phone]
Organized under the laws of the State of: Idaho
Date of organization: 1966
Form of organization (proprietorship, association, corporation): Corporation
If a Subchapter S Corporation, please specify: N/A
Name and address of controlling company, if any: N/A
Names of affiliated companies. Give address and description of business: CTC Construction, Inc.,
P.O. Box 88, Cambridge, ID 83610-Construction Services; CTC Telecom, Inc., P.O. Box 69, Cambridge, ID
83610-Telecommunications, Internet and Wireless (CLEC)
OFFICERS
Report below the title, name and office address of each general officer of the utility at the end of the
year. If there were any changes during the year, show the name, title, and address of the previous
officer and the date of change.
Title Name Address
President Richard Wiggins P.O. Box 88, Cambridge, ID 83610
Vice President Kermit Wiggins P.O. Box 88, Cambridge, ID 83610
Secretary Kristie Kanady P.O. Box 353, Cambridge, ID 83610
Treasurer Joana Wiggins P.O. Box 88, Cambridge, ID 83610
Rev 3/02 Page 1
DIRECTORS
List the name of each person who was a member of the Board of Directors at any given time during the
year: (Fees related to meetings only.)
Term Expired
or Current Term Meetings Attended Fees Paid
Name Will Expire This year During Year
and Address
Kermit Wiggins Indefinite 1 15,000
P.O. Box 88, Cambridge, ID 83610
Richard Wiggins Indefinite 1 15,000
P.O. Box 88, Cambridge, ID 83610
Joana Wiggins Indefinite 1 15,000
P.O. Box 88, Cambridge, ID 83610
Karen Wiggins Indefinite
P.O. Box 88, Cambridge, ID 83610
Krisie Kanady Indefinite I
P.O. Box 88, Cambridge, ID 83610
Name of Chairman of the Board: Kermit Wiggins
Name of Secretary (or Clerk) of Board: Kristie Kanady
Number of Meetings of the Board during the year:
MANAGERS
List the name of each person who performed management duties for the Company during the year, and
the total wages and bonuses paid to those persons: (Do not include Director fees in these amounts.)
Name Title Wages and Bonuses Paid
Richard Wiggins President 120,000
Kristie Kanady Secretary/Treasurer 53,460
Jerry Piper Assistant Manager 85,810
Rev 3/02 Page 2
NOTES TO THE FINANCIAL STATEMENTS
Please provide important information such as changes in accounting or depreciation practices,
extensions or additions to the system; disposal of any substantial portion of the property of the utility;
reorganization, mergers, or consolidations with other companies; leases executed; other contracts
or agreements entered into; changes made in articles of incorporation or amendments; the
occurrence of contingency losses or gains.
1 In 1998, CTC Telecom, Inc. (CTC), a wholly-owned subsidiary of Cambridge Telephone Company,
was incorporated, with an initial investment of $100,000. CTC operates as a Competitive Local
Exchange Carrier in the state of Idaho. Additional capital investments of $1,900,000 have been made
through December 31, 2011.
In April, 1999, CTC secured a loan from CoBank, ACB in the amount of $1,700,000, of which
$330,315 was unpaid as of December 31, 2011. The loan is secured by a Leasehold Deed
of Trust and Security Agreement covering all real and personal property. In addition, the loan is
secured by Personal Guarantee of Payment Agreements by certain shareholders of Cambridge
Telephone Company, and Pledge Agreements for stock of Cambridge Telephone Company
owned by certain shareholders.
2 Cambridge Telephone Company (Pledgor) is a member of Syringa Networks, LLC, an Idaho
Limited Liability Company. Pledgor's investment in borrower as of December 31, 2011 was
$1,971,228 (equity method investment)
3 In 2003, the Company received approval from the Rural Utilities Service (RUS) for new loans from
RUS and the Rural Telephone Bank (RTB) in the total amount of $17,143,950. The loans were
approved by the Idaho Public Utilities Commission by Order No. 29399 dated December 10, 2003.
The loans were finalized in 2004, and notes dated April 4, 2004 in the total amount of $17,143,950
were issued. Funds totaling $12,959,716 were advanced, and $7,831,134 were unpaid under these loans
through December 31, 2011. From these advances, $2,437,712 was used in 2004 to refinance the
balance of the loan from CoBank, ACB.
Rev 3/02 Page 3
BALANCE SHEET
Assets and Other Debits
Balance Balance Increase
Beginning at End or
Title of Account of Year of Year (Decrease)
Current Assets
1120 Cash and Equivalents
1130 Cash 99,531 88,498 (11,033)
1140 Special Cash Deposits 45,744 2,000 (43,744)
1150 Working Cash Advances
1160 Temporary Investments -
1180 Telecommunications Accts. Receivable 280,892 205,516 (75,376)
1181 Accts. Rec. Allow. -Telecommunications -
1190 Other Accounts Receivable 1,176,042
_____________
1,040,751 (135,291)
1191 Accounts Receivable Allow. - Other
1200 Notes Receivable 63,956 55,822 (8,134)
1201 Notes Receivable Allowance
1210 Interest & Dividends Receivable 6,038 800 (5,238)
1220 Material and Supplies 95,114 86,182 (8,932)
1280 Prepayments
1290 Prepaid Rents -
1300 Prepaid Taxes 6,937 6,291 (646)
1310 Prepaid Insurance 4,396 5,756 1,360
1320 Prepaid Directory Expenses -
1330 Other Prepayments 49,180 27,284 (21,896)
1350 Other Current Assets -
Noncurrent Assets
1401 Investment in Affiliated Companies 793,803 862,412 68,609
1402 Investment in Nonaffiliated Companies 2,092,901 2,518,629 425,728
1406 Nonregulated Investments 138,284 126,166 (12,118)
1407 Unamortized Debt Issuance Expense 4,517 4,078 (439)
1408 Sinking Funds -
1410 Other Noncurrent Assets 90,823 81,164 (9,659)
1438 Deferred Maintenance & Retirements -
1439 Deferred Charges 1,470 1,470 -
1500 Other Jurisdiction Assets - Net -
Property, Plant and Equipment -
2001 Telecommunications Plants in Service 21,253,785 21,190,238 (63,547)
2002 Prop. Held for Future Telecom. Use
2003 Telecom. Plant under Constr. - Short Term -
2004 Telecom. Plant under Constr. - Long Term
2005 Telecom. Plant Adjustment
2006 Nonoperating Plant
2007 Goodwill 1,691,657 1,691,657 -
Depreciation and Amortization Accounts
3100 Accumulated Depreciated 12,093,544 13,288,734 1,195,190
3200 Accum. Depre. - Held for Future Use -
3300 Accumulated Depreciation - Nonoperating
3400 Accumulated Amortization - Tangible
3410 Accum. Amort. - Capitalized Leases
3420 Accum. Amort. - Leasehold Improvements -
3500 Accumulated Amortization - Intangible
3600 Accumulated Amortization - Other
TOTAL ASSETS 15,801,526 14,705,980 (1,095,546)
Rev 3/02 Page 4
BALANCE SHEET
Liabilities & Stockholders' Equity
Balance Balance Increase
Beginning at End or
of Year of Year (Decrease)
481,203 367,040 (114,163)
425,000 296,169 (128,831)
91,552 90,563 (989)
2,353 1,753 (600)
1,596,600 1,210,700 (385,900)
24,333 3,079 27,412
(108,435) (54,141) 54,294
120,432 120,310 (122)
8,622,630 7,509,938 (1,112,692)
56,656 254,714 198,058
601,813 597,901 (3,912)
285,978 224,266 (61,712)
3,635 3,015 (620)
30,000 30,000 -
(12,511) (12,511) -
3,580,287 4,038,851 458,564
15,801,526 14,705,980 (1,095,546)
Title of Account
Current Liabilities
4010 Accounts Payable
4020 Notes Payable
4030 Advance Billings and Payments
4040 Customer Deposits
4050 Current Maturities - Long -Term Debt
4060 Current Maturities - Capital leases
4070 Income Taxes - Accrued
4080 Other Taxes - Accrued
4100 Net Current Defer. Oper. Income Taxes
4110 Net Current Defer. Nonoper. Income Taxes
4120 Other Accrued Liabilities
4130 Other Current Liabilities
Long-Term Debt
4210 Funded Debt
4220 Premium on Long-Term Debt
4230 Discount on Long-Term Debt
4240 Reacquired Debt
4250 Obligations Under Capital Leases
4260 Advances from Affiliated Companies
4270 Other Long-Term Debt
Other Liabilities & Deferred Credits
4310 Other Long-Term Liabilities
4320 Unamort. Oper. Invest. Tax Credits - Net
4330 Unamort. Nonoper. Invest. Tax Credits - Net
4340 Net Noncurrent Defer. Oper. Income Taxes
4350 Net Noncur. Defer. Nonoper. Income Taxes
4360 Other Deferred Credits
4370 Other Juris. Liab. & Def. Credits - Net
Stockholders' Equity
4510 Capital Stock
4520 Additional Paid-In Capital
4530 Treasury Stock
4540 Other Capital
4550 Retained Earnings
TOTAL LIAB. & OTHER CREDITS
Rev 3/02 Page 5
Analysis of Telecommunications Plant in Service
2111 Land
2112 Motor Vehicles
2113 Aircraft
2114 Special Purpose Vehicles
2115 Garage Work Equipment
2116 Other Work Equipment
2121 Buildings
2122 Furniture
2123 Office Equipment
2124 General Purpose Computers
2211 Analog Electronic Switching
2212 Digital Electronic Switching
2215 Electro-Mechanical Switching
2220 Operator Systems
2231 Radio Systems
2232 Circuit Equipment
2311 Station Apparatus
2321 Customer Premises Wiring
2341 Large Private Branch Exchanges
2351 Public Telephone Terminal Equipment
2362 Other Terminal Equipment
2411 Poles
2421 Aerial Cable
2422 Underground Cable
2423 Buried Cable
2424 Submarine Cable
2426 I ntrabuilding Network Cable
2431 Aerial Wire
2441 Conduit Systems
2681 Capital Leases
2682 Leasehold Improvements
2690 Intangibles
TOTAL PLANT ACCOUNTS
ANALYSIS OF TELECOMMUNICATIONS PLANT IN SERVICE
TOTAL Company Basis

Balance Plant Transfers

Beginning Additions Retired and

of Year During year or Sold Adjustments
102,302
608,421
920,164
2,265,348
61,387
40,001
87,121 10,530 (30,440)
1,595,972 (35,744)
495,779
2,283,170 (36,227) 6,418
1,807
21,888
37,662
12,611,544 89,312 (58,038) (9,358)
7,359
113,860
21,253,785 99,842 (160,449) (2,940)
Balance
End
of Year
102,302
608,421
920,164
2,265,348
40,001
67,211
1,560,228
2,253,361
1,807
21,888
37,662
12,633,460
21,190,238
Rev 3/02 Page 6
ANALYSIS OF TELECOMMUNICATIONS PLANT ACCOUNTS
IDAHO Operations Only
Balance Plant Transfers Balance
Beginning Additions Retired and End
of Year During Year or Sold Adjustments of Year
Analysis of Telecommunications Plant in Service
2111 Land SAME AS TOTAL COMPANY
2112 Motor Vehicles
2113 Aircraft
2114 Special Purpose Vehicles
2115 Garage Work Equipment
2116 Other Work Equipment
2121 Buildings
2122 Furniture
2123 Office Equipment
2124 General Purpose Computers
2211 Analog Electronic Switching
2212 Digital Electronic Switching
2215 Electro-Mechanical Switching
2220 Operator Systems
2231 Radio Systems
2232 Circuit Equipment
2311 Station Apparatus
2321 Customer Premises Wiring
2341 Large Private Branch Exchanges
2351 Public Telephone Terminal Equipment
2362 Other Terminal Equipment
2411 Poles
2421 Aerial Cable
2422 Underground Cable
2423 Buried Cable
2424 Submarine Cable
2426 Intrabuilding Network Cable
2431 Aerial Wire
2441 Conduit Systems
2681 Capital Leases
2682 Leasehold Improvements
2690 Intangibles
TOTAL PLANT ACCOUNTS
Rev 3/02 Page 7
ANALYSIS OF ENTRIES IN ACCUMULATED DEPRECIATION
Account 3100
TOTAL Company Basis

Balance Credits Retirements Balance

Beginning Depreciation During and End

of Year Rate* Year Adjustments of Year
Analysis of Entries in Accumulated Depreciation
2112 Motor Vehicles
2113 Aircraft
2114 Special Purpose Vehicles
2115 Garage Work Equipment
2116 Other Work Equipment
2121 Buildings
2122 Furniture
2123 Office Equipment
2124 General Purpose Computers
2211 Analog Electronic Switching
2212 Digital Electronic Switching
2215 Electro-Mechanical Switching
2220 Operator Systems
2231 Radio Systems
2232 Circuit Equipment
2311 Station Apparatus
2321 Customer Premises Wiring
2341 Large Private Branch Exchanges
2351 Public Telephone Terminal Equipment
2362 Other Terminal Equipment
2411 Poles
2421 Aerial Cable
2422 Underground Cable
2423 Buried Cable
2424 Submarine Cable
2426 Intrabuilding Network Cable
2431 Aerial Wire
2441 Conduit Systems
TOTAL
608,421 25.00% 608,421
12.50% 65,081 702,580 767,661
1,213,707 3.00% 67,960 1,281,667
29,924 7,673 37,597
37,418 1,550 38,968
84,363 20.00% 1,762 (30,440) 55,685
12.00% 162,763 (35,744) 878,868 1,005,887
8.00% 49,577 66,419 115,996
1,067,281 8.00% 170,714 (36,227) 1,201,768
1,807 1,807
6.50% 21,888 21,888
- 6.50% -
37,662 6.50% ________ 37,662
7,253,555 6.50% 820,679 (58,038) 8,016,196
6.50% 479 2,550 3,029
6.50% 7,401 87,101 94,502
12,093,544 1,355,639 (160,449) 13,288,734
*please list individual depreciation rate for each account.
Rev 3/02 Page 8
ANALYSIS OF ENTRIES IN ACCUMULATED DEPRECIATION
Account 3100
Analysis of Entries in Accumulated Depreciation
2112 Motor Vehicles
2113 Aircraft
2114 Special Purpose Vehicles
2115 Garage Work Equipment
2116 Other Work Equipment
2121 Buildings
2122 Furniture
2123 Office Equipment
2124 General Purpose Computers
2211 Analog Electronic Switching
2212 Digital Electronic Switching
2215 Electro-Mechanical Switching
2220 Operator Systems
2231 Radio Systems
2232 Circuit Equipment
2311 Station Apparatus
2321 Customer Premises Wiring
2341 Large Private Branch Exchanges
2351 Public Telephone Terminal Equipment
2362 Other Terminal Equipment
2411 Poles
2421 Aerial Cable
2422 Underground Cable
2423 Buried Cable
2424 Submarine Cable
2426 Intrabuilding Network Cable
2431 Aerial Wire
2441 Conduit Systems
IDAHO Operations Only

Balance Credits Retirements

Beginning Depreciation During and

of Year Rate* Year Adjustments
SAME AS TOTAL COMPANY
Balance
End
of Year
TOTAL
*please list individual depreciation rate for each account.
Rev 3/02 Page 9
INVESTMENTS
Report below the investments in Accounts 1401, 1402 and 1406. Identify each investment as to the
account in which included. Minor amounts in Account 1406 may be grouped by classes.
Description
CTC Telecom, Inc.
Cash value life insurance
Coins
Land
Syringa Networks, LLC
CoBank equity
Buried cable-leased
to Syringa Networks, LLC
NRTC
Totals
Book Cost of
Investments
Disposed of
Date Acquired This year
1998
Various
2000-2008
1999-2004
2003-2011
Book Cost of
Investments
Held at
End of Year
862,412
163,494
34,497
224,975
1,971,228
90,881
126,166
33,554
3,507,207
RECEIVABLES
Itemize amounts show in Accounts 1180, 1190 and 1200. For notes receivable list each note separately and
include the maturity date and interest rate. Minor amounts in Account 1210 may be combined.
Amount at End of Year
Notes Accounts
Name of Company Receivable Receivable
Due from customers 205,516
lnterexchange carriers 310,938
CTC Telecom, Inc. 671,269
CTC Construction 51,251
Other 7,293
R. & B. Crocket. 8.0%. due 2018 55,822
Interest Receivable 800
Totals 56,622 1,246,267
Rev 3/02 Page 10
NOTES PAYABLE
For Notes Payable, list each note separately and include the maturity date and interest rate.
Interest
Name of Creditor Date of Note Rate Due Date Face Amount
Wells Fargo 7/15/2011 5.25% 6/15/2012 296,169
Totals 296,169
ACCOUNTS PAYABLE
Report below all Accounts Payable amounting to more than $100.00
Name of Creditor
NECA
Fed Excise
Adams County 911
Cable TV Franchise Fees
Federal Unemployment
Averistar Consulting, LLC
Cambridge Litho
Computer Technology Inc.
Farmers Supply Coop
Idaho Power Company
Idaho Dept. of Commerce
Idaho Optic Transport Ass
Kiesling Associates
Moss-Adams LLP
Delta Dental of Idaho
MW Networks
National Cable Television
Pitney Bowes Global
Sinclair Fleet Track
United Oil
Universal Service Admin.
Washington County Assessor
Wells Fargo Remittance Center
Other Miscellaneous
Totals
Amount
63,692
2,337
1,956
gnc
I RQ
4,000
5,568
4,012
1,633
4,844
3,009
228,712
10,669
4,557
1,759
1,170
4,009
1,495
1,948
1,566
4,270
2,725
4,557
7,578
367,040
Rev 3/02 Page 11
LONG - TERM DEBT
Accounts 4210, 4240, 4250, 4260, 4270 and 4310
List the required data for each obligation included in these accounts, grouping them by account number and showing totals for each account.
If any obligations mature serially or otherwise at various dates, give particulars in a note.
Date Date Fact Premium! Discount
Class & Series of of Amount Outstanding Year Interest for year
of Obligation Issue Maturity Authorized Year-End Total Amortized Rate Amount
RUS Notes 1977 2012 975,000 1,001 5.00 1,533
RUS Notes various various 2,932,000 443,917 2.00 10,024
RUS Notes 1985 2050 818,379 448,293 5.00 23,405
RUS Notes 2004 various 12,959,716 7,831,134 various 379,138
Less RUS prepayment (3,707)
Less current maturities (1,210,700)
Total 7,509,938 414,100
Rev 3/02 Page 12
CAPITAL STOCK
Report below the particulars called for concerning common and preferred stock at end of year,
designating separate series of any general class. Show totals separately for common and
preferred.
For each class of preferred stock, show the dividend rate and whether dividends are cumulative or
noncumulative.
Show details in a footnote of capital stock sold during the year. Include number of shares,
consideration received, premium or discount, and expenses incurred.
Number Outstanding per
of Shares Par Value Balance Sheet
Class & Series of Stock Authorized per Share Shares Amount
Common stock 30,000 $ 1.00 30,000 30,000
Rev 3/02 Page 13
INCOME & RETAINED EARNINGS STATEMENT
Item Total Company Idaho Only
Total Operating Income (from page 15) 4,011,319 Same as
Total Operating Expenses (from page 17) 3,560,906 total company
7100 Other Operating Income and Expense
7210 Operating Investment Tax Credits-Net (1,942)
7220 Operating Federal Income Taxes
7230 Operating State and Local Income Taxes 20
7240 Operating Other Taxes 95,616
7250 Provision for Deferred Operating Income Taxes-Net 141,841
7200 Operating Taxes (Total) 235,535
7310 Dividend Income 7,647
7320 Interest Income 5,013
7330 Income from Sinking and Other Funds
7340 Allowance for Funds Used During Construction
7350 Gains/Losses from the Disposition of Certain Property
7360 Other Nonoperating Income 506,650
7370 Special Charges (7,633)
7300 Nonoperating Income and Expense 511,677
7410 Nonoperating Investment Tax Credits-Net
7420 Nonoperating Federal Income Taxes
7430 Nonoperating State and Local Income Taxes 726
7440 Nonoperating Other Taxes
7450 Provision for Deferred Nonoperating Income Taxes-Net 46,209
7400 Nonoperating Taxes 46,935
7510 Interest on Funded Debt 414,100
7520 Interest Expense-Capital Leases
7530 Amortization of Debt Issuance Expense 439
7540 Other Interest Deductions 17,785
7500 Interest and Related Items 432,324
7610 Extraordinary Income Credits
7620 Extraordinary Income Charges
7630 Current Income Tax Effect of Extraordinary Items-Net
7640 Provision for Deferred Income Tax Effect of
Extraordinary Items-Net
7600 Extraordinary Items
7910 Income Effect of Jurisdictional Ratemaking
Differences-Net
7990 Nonregulated Net Income 211,268
AMOUNT TRANSFERRED TO RETAINED EARNINGS 458,564
Rev 3/02 Page 14
OPERATING REVENUES
Item Total Company Idaho Only
Local Network Services Revenues
5001 Basic Area Revenue
5002 Optional Extended Area Revenue
5003 Cellular Mobile Revenue
5004 Other Mobile Services Revenue
5010 Public Telephone Revenue
5040 Local Private Line Revenue
5050 Customer Premises Revenue
5060 Other Local Exchange Revenue
5069 Other Local Exchange Settlements
Network Access Services Revenues
5081 End User Revenue (SLC)
5082 Switched Access Revenue (Interstate)
5083 Special Access Revenue
5084 State Access Revenue (Intrastate)
Long Distance Network Services Revenues
5100 Long Distance Message Revenue - All
Miscellaneous Revenues
5230 Directory Revenue
5240 Rent Revenue
5250 Corporate Operations Revenue
5261 Special Billing Arrangements Revenue
5262 Customer Operations Revenue
5263 Plant Operations Revenue
5264 Other Incidental Regulated Revenue
5269 Other Revenue Settlements
5270 Carrier Billing & Collection Revenue
Uncollectible Revenues
5301 Uncollectible Revenue - Telecommunications
5302 Uncollectible Revenue - Other
TOTAL OPERATING REVENUES
Please identify the following revenues:
619,067 Same as
total company
84,562
878,376
190,770
1,758,961
203,028
266,595
6,329
2,100
171
1,360
011.319
NECA USE $_877,826 To what account were they booked? 5069.1
State USE $_138,162 To what account were they booked? 5084.52
Rev 3102 Page 15
OPERATING REVENUES
Item Total Company Idaho Only
Plant Specific Operations Expense
6110 Network Support Expenses Same as
6112 Motor Vehicle Expense 13,640 total company
6113 Aircraft Expense
6114 Special Purpose Vehicles Expense
6115 Garage Work Equipment Expense
6116 Other Work Equipment Expense
6120 General Support Expenses
6121 Land and Building Expenses 74,082
6122 Furniture and Artworks Expense
6123 Office Equipment Expense 555
6124 General Purpose Computers Expense 105,329
6210 Central Office Switching Expenses
6211 Analog Electronic Expense
6212 Digital Electronic Expense 286,239
6215 Electro-Mechanical Expense
6220 Operators System Expense
6230 Central Office Transmission Expenses 431,008
6231 Radio Systems Expense
6232 Circuit Equipment Expense 82,234
6310 Information Origination/Termination Expense
6311 Station Apparatus Expense
6341 Large Private Branch Exchange Expense
6351 Public Telephone Terminal Equipment Expense
6362 Other Terminal Equipment Expense
6410 Cable and Wire Facilities Expenses
6411 Pole Expense
6421 Aerial Cable Expense
6422 Underground Cable Expense
6423 Buried Cable Expense 247,463
6424 Submarine Cable Expense
6425 Deep Sea Cable Expense
6426 lntrabuilding Network Cable Expense
6431 Aerial Wire Expense
6441 Conduit Systems Expense
TOTAL PLANT SPECIFIC OPERATIONS EXPENSE 1,240,550
Rev 3/02 Page 16
4
OPERATING REVENUES
Item Total Company Idaho Only
Plant Nonspecific Operations Expense
6510 Other Property/Plant/Equipment Expenses Same as
6511 Property Held for Future Telecomm. Use Expenses total company
6512 Provisioning Expense
6530 Network Operations Expense
6531 Power Expense
6532 Network Administration Expense 41,063
6533 Testing Expense
6534 Plant Operations Administration Expense
6535 Engineering Expense 3,134
6540 Access Expense 74,973
6560 Depreciation and Amortization Expenses
6561 Depreciation Expense-Telecom. Plant in Service 1,355,639
6562 Depreciation Expense-Property Held for Future Use
6563 Amortization Expense - Tangible
6564 Amortization Expense - Intangible
6565 Amortization Expense - Other
Total Plant Nonspecific Operations Expenses 1,474,809
Customer Operations Expense
6610 Marketing 36,643
6611 Product Management
6612 Sales
6613 Product Advertising
6620 Services
6621 Call Completion Services
6622 Number Services 15,335
6623 Customer Services 154,992
Total Customer Operations Expense 206,970
Corporate Operations Expense
6710 Executive and Planning
6711 Executive 302,659
6712 Planning
6720 General and Administrative
6721 Accounting and Finance 208,393
6722 External Relations 3,357
6723 Human Resources
6724 Information Management 6,164
6725 Legal 5,100
6726 Procurement
6727 Research and Development
6728 Other General and Administrative 112,904
6790 Provision for Uncollectible Notes Receivable
Total Corporate Operations Expense 638,577
TOTAL OPERATING EXPENSES 3,560,906
Rev 3/02 Page 17
CENTRAL OFFICE DATA
as of December 31, 2011 (unless otherwise indicated)
Name of Central Office: Council- Cuprum
Prefix (es): 253
Central Office Switch Type:DCO-RLS&TaguaT7000 S
Analog
Check all that apply: Check one: Check one:
Stand Alone_ Digital ElectronicX
Host _X_ Analog Electro-Mechanical_
Remote Other:______________________
Access Line Capacity
Design: 1296
Installed/Equipped: 1296
Access Lines in Use
Customer Lines:_____________
(Include Centrex, PAL, Semi-Pub.)
Public Telephone Lines
Company Official Lines11
Company Test Lines0
Classification of Customer Access
Residence Business
Multi- Single Line Multi- Single Line Total
Line Multi- Subtotal Centrex Line Multi- Subtotal Residence
1-Party 1-Party Party Residence N.A.R. 1-Party 1-Party Party Business & Business
Beginning of Year 727 727 185 185 912
New Connects 144 144 12 12 156
Disconnects 179 179 20 20 199
End of Year 692 692 177 177 869
Foreign Exchange: Directory Listings:
Dial Tone from this CO.: 3 Number of Customers with Nonpublished or Nonlisted: 153
Dial Tone from another C.O.: 0
Custom Calling:
Number of customers with at least one feature: 525
Total number of features subscribed to: 14
Rev 3/02
Page 18
CENTRAL OFFICE DATA
as of December 31, 2011 (unless otherwise indicated)
Name of Central Office: Indian Valley
Prefix (es): 256
Central Office Switch Type: DLC
Check all that apply: Check one: Check one:
Stand Alone_ Digital _k ElectronicX
Host_ Analog_ Electro-Mechanical_
Remote Other: Calixdigitalsubscribercarrier(303interfacetoCouncil)
AccessLineCapacity
Design: 1200
Installed/Equipped:288
Classification of Customer Access
AccessLinesinUse
Customer Lines:_____________
(Include Centrex, PAL, Semi-Pub.)
Public Telephone Lines 0
Company Official Lines 7
Company Test Lines 0
Residence
Multi- SingleLine
Line Multi- Subtotal
1-Party 1-Party Party Residence
Beginning of Year 134 134
New Connects 19 19
Disconnects 17 17
End of Year 136 136
Business
Multi- Single Line Total
Centrex Line Multi- Subtotal Residence
N.A.R. 1-Party 1-Party Party Business & Business
10 10 144
I 1 20
2 2 19
9 9 145
Foreign Exchange:
Dial Tone from this C.O.: 0
Dial Tone from another C.O.:0
Custom Calling:
Number of customers with at least one feature: 75
Total number of features subscribed to:-12—
Directory Listings:
Number of Customers with Nonpublished or Nonlisted:_1 3_
Rev 3/02
Page 18
CENTRAL OFFICE DATA
as of December 31, 2011 (unless otherwise indicated)
Name of Central Office: Cambridge
Prefix (es): 257
Central Office Switch Type: DCO AND TEKELEC T7000
Check all that apply: Check one:
Stand Alone
Host __Analog_
Remote
AccessLineCapacity
Design: 1080 & 1536
Installed/Equipped:810&768
Classification of Customer Access
Residence

Multi- SingleLine

Line Multi-

1-Party 1-Party Party
Beginning of Year 345
New Connects 55
Disconnects 65
End of Year 335
Foreign Exchange:
Dial Tone from this CO.: 5
Dial Tone from another CO.:0
Custom Calling:
Number of customers with at least one feature:-267—
Total number of features subscribed to:-16—
Rev 3/02
Check one:
Electronic X
Electro-Mechanical_
Other:
Access Lines in Use
Customer Lines:_____________
(Include Centrex, PAL, Semi-Pub.)
Public Telephone Lines
Company Official Lines_
Company Test Lines0
Business
Multi- Single Line Total
Subtotal Centrex Line Multi- Subtotal Residence
Residence N.A.R. 1-Party 1-Party Party Business & Business
345 95 95 440
55 4 4 59
65 13 13 78
335 86 86 421
Directory Listings:
Number of Customers with Nonpublished or Nonlisted:_122_
Page 18
CENTRAL OFFICE DATA
as of December 31, 2011 (unless otherwise indicated)
Name of Central Office:Lowman
Prefix (es): 259
Central Office Switch Type: Tekelec T7000
Check all that apply: Check one: Check one:
Stand Alone_ DigitaI_X ElectronicX
HostX Analog_ Electro-Mechanical_
Remote Other:______________________
AccessLineCapacity
Design:_1 080
Installed/Equipped:450
Classification of Customer Access
AccessLinesinUse
Customer Lines:_____________
(Include Centrex, PAL, Semi-Pub.)
Public Telephone Lines
Company Official Lines 10
Company Test Lines 0
Residence
Multi- SingleLine
Line Multi- Subtotal
1 -Party 1 -Party Party Residence
Beginning of Year 224 224
New Connects 71 71
Disconnects 80 80
End of Year 215 215
Business
Multi- SingleLine Total
Centrex Line Multi- Subtotal Residence
N.A.R. 1-Party 1-Party Party Business & Business
31 31 255
3 3 74
2 2 82
32 32 247
Foreign Exchange:
Dial Tone from this CO.:2
Dial Tone from another CO.:0
Custom Calling:
Number of customers with at least one feature:_1 02_
Total number of features subscribed to:-9—
Directory Listings:
Number of Customers with Nonpublished or Nonlisted:_49_
Rev 3/02
Page 18
NUMBER OF CALLS COMPLETED BY CUSTOMERS DURING (Year)2011
Average # Local Calls Toll Calls Originated (Total of all Carriers)
of Customer Number Avg.! Avg.!
Local Exchange Lines in Use (1000s) Line Intrastate Interstate Total Line
1 253 869 139,869 294,651 434,520 500
2 256 145 16,231 38,858 55,089 380
3 257 421 50,937 124,835 175,772 418
5 259 247 13,319 37,638 50,957 206
5
6
7
8
9
10
11
12
13
14
15
16
17
18
Rev 3/02 Page 19
I -
ANNUAL REPORT FOR SMALL TELEPHONE COMPANIES
YEAR ENDED DECEMBER 31, 2011.
CUSTOMER RELATIONS RULES COMPLIANCE
Rule IDAPA 31.21.01.603
Rule IDAPA 31.41.01.105
Please provide copies of:
Summary of Customer Relations Rules for Telephone Corporations
Idaho Telephone Solicitation Act Notification
Method of Notification:
Mailed separately to customers YesX No_____
Included in directory Yes
Date of notification 5/1/2011
Alternate method of notification N/A
Rule IDAPA 31.41.01.403.02
Record of Complaints:
Number received by Company 11
Category of complaints (if known):
Deposit Disputes
Charges on Bill 4
Denial/Termination
Quality or Availability
of Service
Carrier Selection/Assignment
Miscellaneous 7
Rev 3/02
Page 20
CERTIFICATE
State of Idaho
) ss
County of Washington
WE, the undersigned RICHARD WIGGINS
and
of the CAMBRIDGE TELEPHONE COMPANY, INC. utility,
on our oath do severally say that the foregoing return has been prepared under our direction, from
the original books, papers, and records of said utility; that we have carefully examined same, and
declare the same to be a correct statement of the business affairs of said utility for the period
covered by the return in respect to each and every matter and thing therein set forth, to the best of
our knowledge, information and belief.
(Chief Ocerr
in C harge of Acc
Subscribed and Sworn to Before Me this 1/ day of April , (Year)
A I J 1OV1.
DANALYNNEMUNDEN
I Notary Public
State of Idaho
My Commission expires c2 - , (Year)
Rev 3/02
gdk/excel/jnelson/anulrpts/telannualrpt
Page 21