HomeMy WebLinkAbout20050729Application.pdfLC Vc.
Conley Ward (ISB No. 1683)
GIVENS PURSLEY LLP
601 W. Bannock Street
O. Box 2720
Boise, ID 83701-2720
Telephone: (208) 388-1200
Fax: (208) 388-1300
cew~gi venspursley. com
fLED
inns fi H ""0
-"'
,,,ij 'h,)t..
. (.~ ~
rf 3: 48
...; ~~ .
Ii 0 PUB Lie
u i ;(.1 i IES CO1"';rllSS10N
Attorneys for Custer Telephone Co-op Inc.
S :\CLIENTS\ 1233\ 180\Custer Application.DOC
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION
OF CUSTER TELEPHONE CO-OP INC.
FOR BROADBAND TAX CREDIT
CERTIFICATION
Case No. US-~~ 06'--0/
CUSTER TELEPHONE CO-
INC.S APPLICATION
Custer Telephone Co-op Inc. ("Custer Telephone ), by and through its attorneys, Givens
Pursley LLP, files this Application for an Idaho Public Utilities Commission ("Commission
order certifying that certain telecommunications equipment is eligible for the broadband
infrastructure tax credit authorized by Section 63-3029, Idaho Code. In support of its
Application, Custer Telephone states as follows:
Custer Telephone is a provider of basic local exchange service, broadband
telecommunications service, and other telecommunications services in southern Idaho.
During the calendar year 2004, Custer Telephone made certain investments that
constitute "qualified broadband equipment" within the meaning of Section 63-3029(1)(3)(b),
Idaho Code. Exhibit A, attached hereto
, .
describes Custer Telephone s qualified broadband
equipment and contains the information and representations required by this Commission
Order No. 28784 in Case No. GNR-01-10.
Communications regarding this Application should be addressed to the following:
CUSTER TELEPHONE CO-OP INC.S APPLICATION-
Conley E. Ward
GIVENS PURSLEY LLP
601 W. Bannock Street
O. Box 2720
Boise, ID 83701-2720
(208) 388-1200
cew~givenspursley .com
Ron Rembelski
Custer Telephone Co-op Inc.
1111 S. Main Street
O. Box 324
Challis, ID 83226
ron~custertel. com
Applicant does not believe that the public interest requires a hearing on this
matter, and therefore requests that the Commission approve the Application by Minute Order or
under Modified Procedure. In the event the Commission determines that further proceedings are
necessary, Applicant stands ready for immediate hearings.
WHEREFORE, Custer Telephone requests that the Commission issue its order
determining that the installed equipment identified in Exhibit A constitutes qualified broadband
equipment eligible for the investment tax credit authorized by Section 63-30291, Idaho Code.
RESPECTFULL Y SUBMITTED This 29t day of July 2005.
ley-E. Ward
GI ENS PURSLEY LLP
Attorneys for Custer Telephone Co-op Inc.
CUSTER TELEPHONE CO-OP INC.S APPLICATION - 2
CERTIFICATE OF SERVICE
I HEREBY CERTIFY that on this 29th day of July 2005, I caused to be served a true and
correct copy of the foregoing by the method indicated below, and addressed to the following:
Jean Jewell, Secretary
Idaho Public Utilities Commission
472 W. Washington Street
O. Box 83720
Boise, ID 83720-0074
S. Mail
Hand Delivered
Overnight Mail
Facsimile
CUSTER TELEPHONE CO-OP INC.S APPLICATION - 3
EXHIBIT A
Idaho Broadband Equipment Tax Credit Application
Company Information
4. Contact person:
Custer Telephone Co-op Inc.
Box 324, 1111 South Main Street, Challis Idaho 83226
Telecommunications carrier, ISP, Wireless Provider, Long
Distance provider
Ron Rembelski, Box 324, Challis Id 83226
ron~custertel. com
208-879-2281
1. Name of company:
2. Address:
3. Type of company:
Equipment Description
8. Number and percentage of
Idaho customers served:
9. Equipment list:
ADSL and HDSL services
Fiber optic fed DLC's with 12K non loaded copper
distribution cable
128k - 512k upstream
512k - 1.5Mbps downstream
5 people with broadband service out of 1000 people
possible
See attached Broadband Equipment List
5. Broadband services offered:
6. Network description:
7. Transmission rate:
I hereby certify that I have read the applicable statutes for broadband investment
income tax credit and believe that the equipment listed herein qualifies for the tax credit
under Idaho Code 63-30291.
Ron Rembe1ski
Custer Telephone Co-op Inc.
Cu
s
t
e
r
T
e
l
e
p
h
o
n
e
C
o
-
o
p
I
n
c
.
B
r
o
a
d
b
a
n
d
E
Q
!
!
j
p
m
e
n
t
Li
s
t
Ma
n
uf
a
c
t
u
r
e
r
!
P
r
o
v
i
d
e
r
Mo
d
e
l
o
r
I
D
N
o
.
Co
s
t
Da
t
e
s
I
n
s
t
a
l
l
e
d
Co
u
n
t
y
L
o
c
a
t
i
o
n
s
MO
V
A
Z
RA
Y
E
X
P
R
E
S
S
$
3
4
1
74
8
.
Ma
r
c
h
2
0
0
4
Cu
s
t
e
r
:
f
o
r
t
h
e
C
l
a
y
t
o
n
DW
D
M
T
E
R
M
I
N
A
L
S
an
d
C
h
a
l
l
i
s
e
x
c
h
a
n
g
e
Su
p
e
r
i
o
r
E
s
s
e
x
Co
p
p
e
r
d
i
s
t
r
i
b
u
t
i
o
n
c
a
b
l
e
$
1
6
13
8
.
Oc
t
o
b
e
r
2
0
0
4
Cu
s
t
e
r
:
f
o
r
t
h
e
C
h
a
l
l
i
s
ex
c
h
a
n
g
e
Su
p
e
r
i
o
r
E
s
s
e
x
Fi
b
e
r
O
p
t
i
c
C
a
b
l
e
$
4
8
48
0
.
Oc
t
o
b
e
r
2
0
0
4
Cu
s
t
e
r
:
f
o
r
t
h
e
C
h
a
l
l
i
s
ex
c
h
a
n
g
e
AF
C
Si
e
r
r
a
2
0
0
C
a
b
i
n
e
t
$
8
2
52
6
.
Oc
t
o
b
e
r
2
0
0
4
Cu
s
t
e
r
:
f
o
r
t
h
e
C
h
a
l
l
i
s
ex
c
h
a
n
g
e
AF
C
DS
L
C
a
r
d
s
$
8
77
2
.
Ju
n
e
2
0
0
4
Cu
s
t
e
r
:
f
o
r
t
h
e
C
h
a
l
l
i
s
ex
c
h
a
n
g
e
To
t
a
l
$
4
9
7
,
66
7
.
Work order cost summary
Work order description
Work order number
Syringa Movaz DWDM
2002-O1-DWDM Act.2003
Total cost
~ 44,224.38 ~
~ 341 748.66 t
no ok Total overhead
yes
Individual assets/items:Quantity/F Unit material cost Total Discount Total Unit material Total material Labor and Total unit costootagefor items cost with discount cost overhead allocated . Total cost
Challis
Shelf Assy.750.550.950.950.735.842.685~78
Shelf processor with BITS 400.320.880.880.765.548.13,645.
OLD (optical line driver) w/EDFA-20 &VOA 15,400.160.55,440.55,440.240.15,920.63,680.
40 Lambda MUXlDEMUX filter 250.250.250.74,250.11,036.42,643.85,286.
Filter filler card 110.22.198.198.29.113.227.
5G XCVR with VOA 1550.375.2,475.275.22,275.310.12,792.25,585.
5G XCVR with VOA 1533.47 12,375.2,475.275.22,275.310.12,792.585.
Service interface filler card 30.12.108.108.16.31m 124.
Transceiver filler card 12.30.36.324.324.48.31.372.
OC48 SIM single port 950.990.910.910.324.117.10,234.
OC-3/12 SIM 4 port card 950.990.910.910.324.117.10,234.
NE Software 155.231.079.079.309.194.388.
Cable Assy, Optical 14.44.61.554.554.82.45.636.
Challis Spares Dedicated in place
Shelf processor with BITS 4,400.440.960.960.588.548.548.
OLD (optical line driver) w/EDFA-20 &VOA 15,400.540.13,860.13,860.060.15,920.15,920.
5G XCVR with VOA 1550.375.237.11,137.11,137.655.12.792.12,792.
5G XCVR with VOA 1533.47 11,806.806.11.806.754.13,561.18 13,561.
OC48 SIM single port 950.495.4,455.455.662.20 .117.117.
OC-3/12 SIM 4 port card 950.495.4,455.455.662.117.117.
Clayton
Shelf Assy.750.275.2,475.2.475.367.842.842.
Shelf processor with BITS 4,400.440.960.960.588.548.548.
OLD (optical line driver) w/EDFA-20 &VOA 15,400.080.720.27,720.120.15,920.31,840.
Filter filler card 110.11.99.99.14.113.72 .113~72
Service interface filler card 30.12.108.108.16.31.124.
Transceiver filler card 30.24.216.216~00 32.. 31.248.
NE Software 155.115.039.039.154.194.194.
Cable kit, OLD interconnect 88.79.79.11.90.90.
Discount Correction of $ .40 (0.40)
31,746.
177 663.297,524.297,523.44,224.185,020.341,748.
(11,806.28)
285,718.
Labor and Overhead Summary
Labor
Employee Payroll CostNameDateHours
105 Jen Butterfield 02/17/2004 290.
105 Jen Butterfield 02/17/2004 217.
105 Jen Butterfield 02/19/2004 217.
105 Jen Butterfield 02/24/2004 72.
105 Jen Butterfield 02/24/2004 163.
Total labor 23.962.
ecial Invoices
Vendor CostNameDateCheck #
Martin Group (DWDM)02/05/2002 500.
Martin Group
Martin Group (Contract ADJ'
Martin Group
Martin Group
05/08/2003
OS/23/2003
06/27/2003
07/23/2003
139.
86.40
50.
50.
Martin Group
Martin Group
10/23/2003 17303 302.
11/26/2003 17414 100.
11/26/2003 17414 022.
12/09/2003 17479 022.
02/20/2004 17709 022.
Martin Group
Martin Group
Martin Group
Movaz 03/17/2004 17787 '319,639.08 total
~-~
~2.~tequipment
~~.. ~~~~~doverhead~1I1il1iii_Jii.~1iI~.~~Ik
Martin Group
Martin Group
Martin Group
04/06/2004 17834
04/21/2004 17913 196.
04/21/2004 17913 683.
05/07/2004 17976 022.
43.120.
11,806.28 EquipmentMovaz
TotalSpeclallnvolce$
Sales tax
Use Tax
Veh. Exp.33.
Plow Exp.
Freight
POAD 107.
33.
107.
otallabor and overhead 44,224.
Work order cost summary
Work order description
Work order number
Total cost
55,037.82 ,
64.619.59 ~
yesTotal overhead
yes
-c-
Individual assets/items:Quantity/F Unit material cost Total material Labor and Total unit cost Total costootagecostoverhead allocated.
BFO 96 (Orius InV# 305836)336.188.41,292.48,480.
12 X 22 BFC 96.36.211.248.
25 x 22 BFC 074.843.10,590.12,434.
25 x 22 BFC 100.59.344.404.
50 x 24 BFC 636.452.598.050.16,138.
581.55,037.20.64,619.
Labor and Overhead Summary
Labor
Employee Payroll CostNameDateHours
102 Bruce Bruno 06/14/2004 42.
102 Bruce Bruno 06/2212004 214.
102 Bruce Bruno 06/24/2001 86.
104 John Bruggenkamp 06/21/2004 63.
104 John Bruggenkamp 06/22/2004 159.
104 John Bruggenkamp 06/23/2004 190.
104 John Bruggenkamp 06/24/2004 222.
104 John Bruggenkamp 6/25-6/30 30.034.
105 Jen Butterfield 6/21-6/22 289.
107 Scott Brower 6/21-6/30 56.871.
113 Ron Rembelski 6/22-6/28 174.
118 Mike Sheppeard 6/21-6/30 50.659.
127 Boone Petersen 6/23-6/30 40.381.
105 Jen Butterfield 07/01/2004 76.
104 John Bruggenkamp July-50.797.
107 Scott Brower July-34.327.
118 Mike Sheppeard July-67.323.
127 Boone Petersen July-72.249.
102 Bruce Bruno August-40.
104 John Bruggenkamp August-56.815.
105 Jen Butterfield August-O4 136.
107 Scott Brower August-36.219.
118 Mike Sheppeard August-47.618.
127 Boone Petersen August-46.1,428.
102 Bruce Bruno October-160.
104 John Bruggenkamp October-272.36
107 Scott Brower October-O4 33.
113 Ron Rembelski October-35.
118 Mike Sheppeard October-322.
104 John Bruggenkamp October-O4 98.
104 John Bruggenkamp October-65.
107 Scott Brower October-68.
118 Mike Sheppeard October-O4 126.
127 Boone Petersen October-99.
T otaIlabOr 654.22,701.
Special Invoices
Vendor CostNameDateCheck #
Vernon Steel, Inc.07/09/2004 18154 623.40
Allied Builders 07/09/2004 18155 21.
Challis Redi-Mix 07/09/2004 18182 174.
Orius 07/29/2004 18242 056.
Allied Builders 08/06/2004 18255
Orius 08/26/2004 18321 250.92 OH
crci Materials 07/29/2004 368.26 OH
crci Materials 08/24/2004 41.
Challis Redl-Mix 09/03/2004 18358 381.
Westfall Logging 09/09/2004 18385 150.
Blue Mountain Refuse 09/09/2004 18387 34.
Blue Mountain Refuse 09/09/2004 18387
crci Materials 09/27/2004 173.
crci Materials 11/20/2004 316.
Total pecial invoices 26.596.
Sales tax 97.97.40
Use Tax 705.69+2.708.
Veh. Exp.308.1 +2.71 +304.09+ 189.25+36.97+37 .878.
Plow Exp.84.74+98.09+158.41 +3.44+7.352.49
POAD 1191.3+11.86+1330.18+977.00+99.49+87.48 697.
Freight
Misc.
T otaIlabor and overhead 55.031.
Work order cost summary
Work order description
Work order number
New AFC Corrigan Lane
2004-66 (2003)
yes
Total cost
859.031
82,526.681
Total overhead
yes
Individual assets/items:Quantity/F Unit material cost Total material Labor and Total unit cost Total costootagecostoverhead allocated
CHALLIS co LET2 EXPANSION
0101-0046 EBC-875.751.237.994.988.
0120-0145 OC12C-XCVR 732.465.470.967.935.
0101-0045 ELU-875.751.237.994.983.
0101-0019 L-PSU 321.642.87.364.729.
0110-0150 POTS 360.1 ,082.146.409.229.
0310-1867 1U FAN TRAY KIT 264.264.35.299.299.
0210-0117 DMAX1120 SHELF 056.056.143.199.199:27
0130-0029 OC12C-XCVR BB-575.9.450.282.788.10,732.
0110-0150 L-POTS 360.082.146.409.229.
879.2RST4 GARDEN CREEK
0130-0029 OC12C-XCVR BB-575.150.427:37 788.577.
879-2RST5 SKI HILL
0130-0029 OC12C-XCVR BB-575.150.427.788.577.
879.2RST1 BAUCHMANS
0130-0029 OC12C-XCVR BB-575.300.854.788.154.
879-2RST2 FORT NERK
0130-0029 OC12C-XCVR BB-575.300.854.788.154.
0101-0046 EBC-875.751.237.994.988.
0101-0045 ELU3 875.751.237.994.988.
879.2RST3 PATS CREEK
0130-0029 OC12C-XCVR BB-575.150.427.788.577.
879.2RST8 CORRIGAN LANE
0312-0015 RECTIFIER 858.716.232.974.948.
0310-2051 HEAT EXCHANGER 320.320.00 ,179.499.1 ,499.
0110-0239 ADSL 6+6H 017.017.138.155.155.
0110-0196 POTS 321.965.130;96 365.096.
0120-0145 OC12C-XCVR 732.465.470.967.935.
0101-0065 CPU3 139.279.309.294.588.
0101-0004 MTU 536.536.72.609.63 ' 609.
0101-0006 R-PSU 497.994.134.564.129.
0310-0162 FUSION TRAY 246.246.33.43 279.279.
0310-2082 SIERRA200 CABINET 308.308.41.349.79 349.
0312-0031 BATTERY WARMER 484.484.65.549.549.
0320-0991 CROSS CONNECT 10,115.10,115.372.11,488.11 ,488.
0310-2083 BATTERY 100AH 584.584.214.798.91 , 1,798.
0110-0196 POTS 321.643.87.365.40 ' 730.
AF1224S-18 18" SIERRA 200 RISER 895.00 ' 895.121.016.43 .016.
38,425.72,667.859.43,639.82,526.
,~\
Labor and Overhead SummaJY
Labor
Employee Payroll CostNameDateHours
105 Jen Butterfield 06/23/2004 66.
105 Jen Butterfield 06/24/2004 33.
105 Jen Butterfield 06/25/2004 66.
105 Jen Butterfield 06/28/2004 99.
105 Jen Butterfield 06/29/2004 66.
105 Jen Butterfield 06/30/2004 165.
104 John Bruggenkamp 06/28/2004 71.
105 Jen Butterfield 07/13/2004 76.
105 Jen Butterfield 10/01/2004 25.973.
118 Mike Sheppeard 10/01/2004 386.
Total labor 004.
Special Invoices
Vendor
Name
Round Valley
AFC
Allied Builders
Wade Surveying
DMAC
Allied Builders
Salmon River Electric
Sprint North Supply
AFC
Date Check #
07/09/2004 18168 277.
07/09/2004 18160 682.
07/09/2004 18155 2.
07/29/2004 18218 698.
Total Meterials and Overhead
./
(895.00)Total Materials from Invoice18212~
.=----
iL~II!t Total Overhead from Invoice
:t:t::~1~J~f
07/29/2004
08/06/2004
08/06/2004
08/06/2004
08/06/2004
51.
Cost
18255 46.18267 42.
18266 609.
./
Total Materials and Overhead
/"
(41,512.20)Total Materials from Invoice18259_~~1t!1Total Overhead from Invoice
2;;;:2i~~
~;j
AFC HEAT EXCHANGERS 0810612004 CREDIT (10,357.66)
FROM AFC
AFC
Challis Redi Mix
Sprint North Supply
AFC
Sprint North Supply
Round Valley
Round Valley
Allied Builders
Robinson Electric, Ine
AFC
Kimble Oillne
AFC
AFC
AFC
AFC
Total Special lnvolc88
Sales tax 95.
Use Tax 36.6+4,19+25.
Veh. Exp.21.49+2.15+2.71+55.
Plow Exp.
POAD 83,1+8.33+11.86+150.
Freight 275,
Misc.
08/26/2004
08/26/2004
09/03/2004
09/0312004
09/03/2004
09/09/2004
09/09/2004
09/09/2004
09/27/2004
09/27/2004
10/07/2004
10/07/2004
10/22/2004
11/19/2004
11/19/2004
Total Materials and Overhead
(23.448.15)Total Materials from Invoice
18306
' '. ~~~~~:
jTotaIOverheadfromlnvoice
0J;~~~"'--
18315
18354
348.
69.
18351
Total Materials and Overhead
(1,584.00) Total Materials from Invoice
~~~714J!AijTotal Overhead from Invoice
...--
18377 114.
18377 10,
18370 139.
18434 400.18422 70,18484 8.
Total Materials and Overhead
\3,502.40)Total Materials from Invoice
18476 lc/c" "~~~lTotal Overhead from Invoice
~,=
Total Materials and Overheed
725.90) Total Materials from Invoice
18529
,- '' ,---:~~_
i,~~Total Overhead from Invoice
~. ,
J;;j
"'--
18610
18610
930.
673.
080.
95.
66.
82.
253.
275.
859.Tot8IJabor and overhftd
Work order cost summary
Work order description
Work order number
r New ADSL 6X6 Heavy AFC Cards
12004-19P
Total cost
503.071
772.871
Total overhead yes
yes
Individual assets/items:Quantity/F Unit material cost Total material Labor and Total unit cost Total cost
ootage cost overhead allocated
ADSL 6X6 Bilingual Hvy/Lite
Let Pots Channel Unit
017 .
360.
105.
164.
371.
131.
079.
382.
476.
296.
378.269.503.462.772.
Labor and Overhead Summary
Labor
Employee
Name Date
Payroll
Hours Cost
Total labor
Special Invoices
Vendor
Name Cost
Total Special Invoices
Sales tax 496.496.
Use Tax
Veh. Exp.
Plow Exp.
POAD
Freight
Misc.
Total labor and overhead 503.
--
-
-
1
-
-
-
-
1
0
0
-
J-
-
-
-
AF
C
3R
S
T
1
NE
W
IM
O
V
A
Z
CW
D
M
EQ
U
I
P
M
E
N
T
UN
K
F
,
"
O
M
MA
C
I
~
A
'
FJ
,
,
::
~
:
:
u
43
0
0
I
SO
I
'
E
T
E
q
u
i
p
"
"
"
"
EX
I
S
T
i
N
G
CE
N
T
R
/
'
L O
F
F
I
C
E
NE
W
B
F
O
9
B
--
-
-
---
-
-
-
~
-
-
--
-
-
-
.
.
~
""
.
"-
"-
.
.
!
~
1'
-
..
-
-
--
-
-
--
-
-
-
-,
.
-
.
.
E
,
j
.
"r
.
;
)
CIS
C
O
I
,
--
-
-
-
-
LIN
K
FR
O
M
FL
~
1
5(
;
/
1
5
0
I
E
x
i
s
l
i
c
72
0
6
--
-
,
"
"
,\
\
~
'
"
,
!
O
S
3
--
-
j~
.
.
_
_.
.
Co
u
r
t
h
o
u
s
e
MA
C
K
A
Y
,H
u
t
(
MO
V
A
Z
F
O
R
2
0
0
4
$
3
4
1
,
74
8
.
AF
C
F
O
R
2
0
0
4
$
9
1
,
29
1
.
5
5
FI
B
E
R
O
P
T
I
C
C
A
B
L
E
F
O
R
2
0
0
"
$
4
8
.
48
0
.
TO
T
A
L
$
49
7
,
18
7
.
CH
A
l
L
I
S
B
R
O
A
D
B
A
N
D
EQ
U
I
P
M
E
N
T
O.
~
--
-
-
--
.
.
.
.
.
.
.
AR
t
;
/
'
/
F
;
S
T
1
.
R5
T
2
,
:
.
1
$
1
3
.
FIB
E
R
0
0
-
:1
(
P
A
T
H
1;
L
E
T
f
!
I
J
RS
T
4
, R
S
T
.
5
,
;;R
E
T
e
.
--
-
-
+
c-
3
'
...
.
.
R
S
T
7
cu
-
-
-
-
-
-
-
-
-
-
-
-
..
m
a
.
e
7
CH
A
L
L
I
S
TO
C
L
A
Y
T
O
N
li
N
K
NE
W
FU
J
I
T
S
U
FW
4
0
1
0
MA
H
C
O
N
:
TN
X
-
11
0
J
AT
M
SW
I
T
C
H
FI
B
E
R
O
C
-
3 (
P
A
T
H
-"
"
"
"
"
"
...
.
.
.
.
.
.
..
.
.
.
.
'
-
...
.
.
.
.
.
..
.
.
,
"
PA
T
H
0
,
FI
B
E
R
0
;
"
-
CO
P
P
E
R
D
I
S
T
R
I
B
U
T
I
O
N
F
O
R
2
1
M
$
1
6
,
13
8
.
QM
l
L
i
S
E
X
C
H
A
N
G
E
oc
-
:
n
c
u
Af
l
!
:
LE
T
-
:
J
Z
--
-
-
--
-
.
.
.
/
2
R
s
n
ZR
5
T
2
/
2
R
S
T
J
.
2"
"
,
5T
4
.i
2R
S
T
o
,
2
"
,
:
5
T
6
.
\
2
R
s
r
r
/
--
-
-
-
NE
W
AF
C
2R
S
T
8
WI
T
H
I
N
12
K
f
t
.
OF
R
S
T
Ai'
(
~
:
l"
"
'
,
O
C
.
\
'
"
,
\
'
\
"
:..
.
.
.-
-
'
;:
:
:
:
;
-
-
"
"
"
,..
.
""
'
-
DS
L
A
G
R
E
G
A
r
.
~O
N
F
O
R
::
~
~
:
O
N
-
--
-
-
-
-
-
-
-
-
-
--
-
-
,
--
-
-
CH
A
L
L
I
S
TO
C
L
x
,
r
T
O
N
HO
S
T
I
R
E
M
O
T
E
LIN
K
OC
-
3 r
q
,
\
N
!
l
.
'
P
O
I
H
T
O
CL
A
Y
T
O
N
NE
W
MO
V
A
Z
DW
D
M
EQ
U
I
P
M
E
N
T
LI
N
K
TO
S
T
A
N
L
E
Y
Fu
j
i
t
s
u
Fla
s
h
w
"
,
'
e
4
3
0
0
I
Ct
A
Y
T
O
N
E
X
C
H
A
N
G
E
Cl
a
y
t
o
n
C
.
O.
/
--
-
-
-
./
RS
T
1
,
R
S
T
2
,
RS
T
3
'
-
AF
C
--
-
+
(
R
S
T
'
1
R
S
T
5
, R
S
T
6
,
RS
T
7
"
-
RS
T
8
R
S
T
9
.
RS
T
1
0
.
R
S
T
;
I
"
R
S
T
1
2
--
-
-
-
-
---
-
-
-
-
-
-
-
LE
T
1
AF
C
LE
T
2
-.
.
c:
:
=
~
OC
-
OC
-