HomeMy WebLinkAbout20100901final_order_no_32061.pdfOffice of the Secretary
Service Date
September 1, 2010
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION OF
COLUMBINE TELEPHONE COMPANY FOR
AN INVESTMENT TAX CREDIT FOR
INSTALLING QUALIFIED BROADBAND EQUIPMENT.
CASE NO. COL-IO-
ORDER NO. 32061
On July 16, 2010, Columbine Telephone Company filed an Application requesting
approval of equipment for the broadband tax credit for the year 2009 pursuant to Order No.
28784 and Idaho Code ~ 63-30291(4). To be eligible for the tax credit, the taxpayer must obtain
an Order from the Commission confirming that the communications equipment has been
installed and that it meets the definition of qualified broadband equipment set out in Idaho Code
~ 63-30291(3)(b). Qualified broadband equipment must be capable of transmitting signals at a
rate of at least 200 000 bits per second (bps) to a subscriber and at least 125 000 bps from a
subscriber. In this Order, we find that the Company s equipment meets the applicable standards.
THE APPLICATION
Columbine submits that in 2009 it installed equipment associated with Asymmetric
Digital Subscriber Line (ADSL), Symmetrical Digital Subscriber Line (SDSL) and Trunk Level
(T -1) services. The Company asserts that the installed equipment has network transmission rates
of between 64 Kbps and 5 Mbps upstream and between 256 Kbps and 20 Mbps downstream to
customers. The Company states that 2 338 of its 4 320 customers are served or can be served by
the broadband network. Columbine claims a broadband investment of approximately $1 234 000
in 2009.
STAFF REVIEW
To implement its responsibilities under Idaho Code ~ 63-30291, the Commission
issued Procedural Order No. 28784 in July 2001. This Order identifies information that must be
included in an application for a broadband tax credit. Once the information is filed with the
Commission, the Staff reviews the application and submits a recommendation to the
Commission.
ORDER NO. 32061
Staff has reviewed the list of broadband equipment installed by Columbine Telephone
Company in 2009 and believes that it qualifies for the investment tax credit pursuant to
Procedural Order No. 28784 and Idaho Code ~ 63-30291(3)(b). Further, Staff believes that the
expenditures identified by the Company, a telecommunications provider, were for equipment
that is "necessary for the provision of broadband services and an integral part of a broadband
network." As a result, Staff recommended approval of the Application and further recommended
that the Commission forward a copy of the original Application along with an Order certifying
that the equipment meets the qualifications for broadband tax credit to the Idaho State Tax
Commission.
COMMISSION FINDINGS
Having reviewed Columbine Telephone Company Application and Staffs
recommendations, we find that the Application for a qualifying broadband equipment Order
should be granted. The Company has demonstrated that it installed qualifying broadband
equipment, identified in its Application, during 2009 in conformance with Idaho Code ~ 63-
30291. We further find that as configured, the installed equipment is an integral part of a
broadband network necessary to deliver broadband services to Idaho customers. Based on the
foregoing, the Commission issues this Order confirming that Columbine Telephone Company
has installed qualified broadband equipment as a precondition to seeking an Idaho broadband tax
credit. The Commission makes no findings regarding the costs of the installed broadband
equipment.
ORDER
IT IS HEREBY ORDERED that Columbine Telephone Company s Application for
an Order certifying that it has installed qualifying broadband equipment for 2009 is granted.
IT IS FURTHER ORDERED that a copy of this Order and a copy of the Application
be served upon the Idaho State Tax Commission.
THIS IS A FINAL ORDER. Any person interested in this Order (or in issues finally
decided by this Order) may petition for reconsideration within twenty-one (21) days of the
service date of this Order with regard to any matter decided in this Order. Within seven (7) days
after any person has petitioned for reconsideration, any other person may cross-petition for
reconsideration. See Idaho Code ~~ 61-626, 63-30291(4).
ORDER NO. 32061
DONE by Order of the Idaho Public Utilities Commission at Boise, Idaho, this
fl'
day of September 20 I
- -
KEMP ON . SIDENT
MARSHA H. SMITH, COMMISSIONER
MACK A. REDFO
- -
. COMMISSIONER
ATTEST:
O:COL-IO-OI ks
ORDER NO. 32061