12011Annual Report.pdf

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NAME * c (A) rn
RICHARD WiGGINS -
QAMDRIDCD-TELEPHONE G&
PO BOX 88
CAMBRIDGE ID 83610
UTILITIES COMMISSION
FOR THE
2011 YEAR ENDED -
C iesiing
foresight for your future
Independent Accountants' Compilation Report
To the Board of Directors
CTC Telecom, 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
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: CTC Telecom, Inc.
Address of principal office: P.O. Box 69, 130 Superior St., Cambridge, ID 83610
Telephone Number (Area Code208 ) 257-3314
Cities or towns served: Hidden Springs and Boise
Name and title of officer having custody of the general corporate books of account:
Richard Wiggins, President
Address of office where corporate books are kept and phone number:
P.O. Box 69, 130 Superior St., Cambridge, ID 83610, [phone]
Organized under the laws of the State of: Idaho
Date of organization: 17-Feb-98
Form of organization (proprietorship, association, corporation): Corporation
If a Subchapter S Corporation, please specify:
Name and address of controlling company, if any: Cambridge Telephone Company, Inc.
P.O. Box 69, 130 Superior St., Cambridge, ID 83610
Names of affiliated companies. Give address and description of business: Cambridge Telephone Company, Inc.
P.O. Box 69, 130 Superior St., Cambridge, ID 83610-Telecommunications Service;
CTC Construction, LLC P.O. Box 88, Cambridge, ID 83610-Construction Services
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 1745 Fairview Ave., Weiser, ID 83672
Vice President Kermit Wiggins P.O. Box 69, Cambridge, ID 83610
Secretary Kristie Kanady P.O. Box 353, Cambridge, ID 83610
Treasurer Joana Wiggins P.O. Box 69, Cambridge, ID 83610
Rev 3/02 Page 1
n
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
Richard Wiggins
P.O. Box 69, Cambridge, ID 83610 Indefinite 1 None
Kermit Wiggins
P.O. Box 69, Cambridge, ID 83610 Indefinite I None
Kristie Kanady
P.O. Box 353, Cambridge, ID 83610 Indefinite 1 None
Joana Wiggins
P.O. Box 69, Cambridge, ID 83610 Indefinite 1 None
Name of Chairman of the Board: Richard Wiggins
Name of Secretary (or Clerk) of Board: Kristie Kanady
Number of Meetings of the Board during the year: 1
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
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
Inc. was incorporated, with an initial investment of $100,000. CTC operates as a Competitive
Local Exchange Carrier in the state of Idaho. Construction of plant facilities was complete in 1999
and began providing services on September 1, 1999. PCS wireless facilities were completed and
service initiated in September, 2001. Additional paid-in capital of $1,900,000 was invested by
Cambridge Telephone Company, Inc. through December 31, 2011.
2 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.
3 The Company has annual operating lease payments of $12,900
Rev 3/02 Page 3
BALANCE SHEET
Assets and Other Debits
Title of Account
Current Assets
1120 Cash and Equivalents
1130 Cash
1140 Special Cash Deposits
1150 Working Cash Advances
1160 Temporary Investments
1180 Telecommunications Accts. Receivable
1181 Accts. Rec. Allow. -Telecommunications
1190 Other Accounts Receivable
1191 Accounts Receivable Allow. - Other
1200 Notes Receivable
1201 Notes Receivable Allowance
1210 Interest & Dividends Receivable
1220 Material and Supplies
1280 Prepayments
1290 Prepaid Rents
1300 Prepaid Taxes
1310 Prepaid Insurance
1320 Prepaid Directory Expenses
1330 Other Prepayments
1350 Other Current Assets
Noncurrent Assets
1401 Investment in Affiliated Companies
1402 Investment in Nonaffiliated Companies
1406 Nonregulated Investments
1407 Unamortized Debt Issuance Expense
1408 Sinking Funds
1410 Other Noncurrent Assets
1438 Deferred Maintenance & Retirements
1439 Deferred Charges
1500 Other Jurisdiction Assets - Net
Property, Plant and Equipment
2001 Telecommunications Plants in Service
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
Depreciation and Amortization Accounts
3100 Accumulated Depreciated
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
Balance Balance Increase
Beginning at End or
of Year of Year (Decrease)
3,792 13,829 10,037
1,569 56,913 55,344
90,068 19,653 (70,415)
16,130 24,240 8,110
5,400 6,919 1,519
154,200 155,637 1,437
70,278 70,278
7,900 7,900 =
4,743,891 4,095,574 (648,317)
2,738,681 2,319,909 (418,772)
2,354,547 2,131,034 (223,513)
Rev 3/02 Page 4
BALANCE SHEET
Liabilities & Stockholders' Equity
Balance Balance Increase
Beginning at End or
of Year of Year (Decrease)
874,617 720,437 (154,180)
94,941 1,747 96,688
174,000 (32,333) 141,667
17,158 (540) 16,618
1,801 (620) 1,181
330,315 188,648 (141,667)
17,337 101,754 84,417
19,868 (17,915) (37,783)
30,708 19,545 (11,163)
100,000 100,000 -
1,900,000 1,900,000 -
(1,206,198) (1,137,589) 68,609
2,354,547 2,131,034 (223,513)
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 UAB. & OTHER CREDITS
Rev 3/02 Page 5
ANALYSIS OF TELECOMMUNICATIONS PLANT IN SERVICE
TOTAL Company Basis
Balance Plant Transfers Balance
Beginning Additions Retired and End
of Year During year or Sold Adjustments of Year
57,586 57,586
94,206 94,206
526,864 526,864
1,183 1,183
18,748 (5,494) ______________ 13,254
714,743 11,464 (563,860) 162,347
1,303,885 2,427 (62,532) 5,770 1,249,550
1,882,023 41,194 (7,856) (5,770) 1,909,591
13,365 13,365
131,288 (63,660) _____________ 67,628
4,743,891 55,085 (703,402) - 4,095,574
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 Intrabuilding Network Cable
2431 Aerial Wire
2441 Conduit Systems
2681 Capital Leases
2682 Leasehold Improvements
1410 Internet
TOTAL PLANT ACCOUNTS
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 lntrabuilding Network Cable
2431 Aerial Wire
2441 Conduit Systems
2681 Capital Leases
2682 Leasehold Improvements
2690 Intangibles
TOTAL PLANT ACCOUNTS
Rev 3/02 Page 7
86,805
248,945
503
(5,494) 13,254
(563,860) 8,534
(62,532) 1,018,398
(7,856) 864,120
(63,660) 67,590
11,760
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
1410 Internet
2441 Conduit Systems
TOTAL Company Basis

Balance •Credits

Beginning Depreciation During

of Year Rate* Year
79,404 20.00% 7,401
224,663 3.00,5.00% 24,282
356 12.50% 147
18,748 20.00%
491,347 12.00% 81,047
1,022,829 9.00,12.50% 58,101
760,245 5.00,6.5% 111,731
130,198 33.33% 1,052
10,891 6.50% 869
Retirements Balance
and End
Adjustments of Year
TOTAL 2,738,681 284,630 (703,402) 2,319,909
*please list individual depreciation rate for each account.
Rev 3/02 Page 8
ANALYSIS OF ENTRIES IN ACCUMULATED DEPRECIATION
Account 3100
IDAHO Operations Only

Balance Credits

Beginning Depreciation During

of Year Rate* Year
Retirements Balance
and End
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 Electra-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
*please list individual depreciation rate for each account
SAME AS TOTAL COMPANY
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 Date Acquired
CoBank patronage various
Info USA Stock 11/27/2002
Totals
Book Cost of
Investments
Disposed of
This year
Book Cost of
Investments
Held at
nal ,,f Vr
96,437
59,200
155,637
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
Customer accounts receivable 58,014
Interexehange carriers 1,006
CoBank 2,654
Miscellaneous 6,892
USAC 8,000
Totals 76,566
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
NONE
Totals
ACCOUNTS PAYABLE
Report below all Accounts Payable amounting to more than $100.00
Name of Creditor
Cambridge Telephone Compan
Zone Telecom
CTC Construction
USAC
Rina, LLC
Kiesling Associates
City of Council
Security Coverage
Fed Excise
ADA County 911
Use and Sales
Other, Various
Amount
671,269
10,431
10,203
7,435
7,324
3,270
3,000
3,270
1,464
1,152
852
767
Totals 720,437
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
CoBank 4/15/1999 4/20/2014 1,700,000 330,315 variable 16,133
CoBank 5/1/2001 5/20/2011 800,000 - variable 491
Less current maturities ______________ _________________ (141,667)
Total 188,648 16,624
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 5,000,000 No Par 10,000 100,000
Rev 3/02 Page 13
INCOME & RETAINED EARNINGS STATEMENT
Item Total Company Idaho Only
Total Operating Income (from page 15) 645,521 Same as
Total Operating Expenses (from page 17) 860,454 total company
7100 Other Operating Income and Expense
7210 Operating Investment Tax Credits-Net
7220 Operating Federal Income Taxes
7230 Operating State and Local Income Taxes
7240 Operating Other Taxes 33,230
7250 Provision for Deferred Operating Income Taxes-Net 46,634
7200 Operating Taxes (Total) 79,864
7310 Dividend Income 4,107
7320 Interest Income
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
7370 Special Charges (471)
7300 Nonoperating Income and Expense 3,636
7410 Nonoperating Investment Tax Credits-Net
7420 Nonoperating Federal Income Taxes
7430 Nonoperating State and Local Income Taxes
7440 Nonoperating Other Taxes
7450 Provision for Deferred Norioperating Income Taxes-Net
7400 Nonoperating Taxes -
7510 Interest on Funded Debt 16,624
7520 Interest Expense-Capital Leases
7530 Amortization of Debt Issuance Expense
7540 Other Interest Deductions
7500 Interest and Related Items 16,624
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 376,394
AMOUNT TRANSFERRED TO RETAINED EARNINGS 68,609
Rev 3/02 Page 14
S
OPERATING REVENUES
Item Total Company Idaho Only
Local Network Services Revenues
5001 Basic Area Revenue 168,415 Same as
5002 Optional Extended Area Revenue total company
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 58,461
5069 Other Local Exchange Settlements 51,251
Network Access Services Revenues
5081 End User Revenue (SLC) 71,391
5082 Switched Access Revenue (Interstate) 29,829
5083 Special Access Revenue
5084 State Access Revenue (Intrastate) 25,024
Long Distance Network Services Revenues
5100 Long Distance Message Revenue - All 179,530
Miscellaneous Revenues
5230 Directory Revenue 2,892
5240 Rent Revenue 51,117
5250 Corporate Operations Revenue
5261 Special Billing Arrangements Revenue
5262 Customer Operations Revenue
5263 Plant Operations Revenue
5264 Other Incidental Regulated Revenue 7,138
5269 Other Revenue Settlements
5270 Carrier Billing & Collection Revenue
Uncollectible Revenues
5301 Uncollectible Revenue - Telecommunications 473
5302 Uncollectible Revenue - Other
TOTAL OPERATING REVENUES 645,521
Please identify the following revenues:
Interstate USF $ 51,196 . To what account were they booked? Account # 5069.10
State USE $ NONE To what account were they booked?
Rev 3/02 Page 15
OPERATING REVENUES
Item Total Company Idaho Only
Plant Specific Operations Expense
6110 Network Support Expenses
6112 Motor Vehicle Expense
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
6122 Furniture and Artworks Expense
6123 Office Equipment Expense
6124 General Purpose Computers Expense
6210 Central Office Switching Expenses
6211 Analog Electronic Expense
6212 Digital Electronic Expense
6215 Electro-Mechanical Expense
6220 Operators System Expense
6230 Central Office Transmission Expenses
6231 Radio Systems Expense
6232 Circuit Equipment Expense
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
6424 Submarine Cable Expense
6425 Deep Sea Cable Expense
6426 Intrabuilding Network Cable Expense
6431 Aerial Wire Expense
6441 Conduit Systems Expense
Same as
3,746 total company
20,683
4,984
71,212
78,646
13,669
TOTAL PLANT SPECIFIC OPERATIONS EXPENSE 192,940
Rev 3102 Page 16
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
6533 Testing Expense 4
6534 Plant Operations Administration Expense
6535 Engineering Expense 125
6540 Access Expense 194,896
6560 Depreciation and Amortization Expenses
6561 Depreciation Expense-Telecom. Plant in Service 284,630
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 479,655
Customer Operations Expense
6610 Marketing
6611 Product Management
6612 Sales
6613 Product Advertising 52,113
6620 Services
6621 Call Completion Services
6622 Number Services 1,307
6623 Customer Services 69,416
Total Customer Operations Expense 122,836
Corporate Operations Expense
6710 Executive and Planning
6711 Executive 13,332
6712 Planning
6720 General and Administrative
6721 Accounting and Finance 26,370
6722 External Relations 63
6723 Human Resources
6724 Information Management
6725 Legal
6726 Procurement
6727 Research and Development
6728 Other General and Administrative 25,258
6790 Provision for Uncollectible Notes Receivable
Total Corporate Operations Expense 65,023
TOTAL OPERATING EXPENSES 860,454
Rev 3/02 Page 17
CENTRAL OFFICE DATA
as of December 31, 2011 (unless otherwise indicated)
Name of Central Office: Hidden Springs
Prefix (es):229
Central Office Switch Type: T-7000 & CSX
Check all that apply: Check one: Check one:
Stand Alone Digital_ Electronic
Host_ Analog_ Electro-Mechanical
Remote_ Other:_______________________
AccessLineCapacity
Design: 10,000
Installed/Equipped:1344
Access Lines in Use
Customer Lines:_____________
(Include Centrex, PAL, Semi-Pub.)
Public Telephone Lines 0
Company Official Lines-7—
Company Test Lines 0
Classification of Customer Access
Residence
Multi- SingleLine
Line Multi- Subtotal Centrex
1-Party 1-Party Party Residence N.A.R.
Beginning of Year 635 635
New Connects 65 65
Disconnects 103 103
End of Year 597 597
Business
Multi- SingleLine Total
Line Multi- Subtotal Residence
1-Party 1-Party Party Business & Business
68 68 703
22 22 87
16 16 119
74 74 671
Foreign Exchange:
Dial Tone from this CO.:0
Dial Tone from another CO.:0
Custom Calling:
Number of customers with at least one feature:-512–
Total number of features subscribed to:-39—
Rev 3/02
Directory Listings:
Number of Customers with Nonpublished or Nonlisted:_287_
Page 18
NUMBER OF CALLS COMPLETED BY CUSTOMERS DURING (Year) 201

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
1 229 671 5,789 76,211 82,000 122
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
Rev 3!02 Page 19
0
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 NoX
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 8
Category of complaints (if known):
Deposit Disputes
Charges on Bill 2
Denial/Termination
Quality or Availability
of Service
Carrier Selection/Assignment
Miscellaneous 6
Rev 3/02
Page 20
State of Idaho
County of Washington
WE, the undersigned
CERTIFICATE
) ss
RICHARD WIGGINS
and
of the CTC TELECOM, 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.
2€± LL - !F7
(Chief Offierf L_
(Officer in Ch rge of Acqs
Subscribed and Sworn to Before Me this If day of , (Year) 02O/2.
Not Public
[D:AN7ALYNNE MUNDEN
Notary Public
State of Idaho
My Commission expires , (Year)
Rev 3/02
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