HomeMy WebLinkAbout2002Annual Report.pdf,,"""".-"" ""'"",
RECEIVED IT)FILED
2nO3 APR I ~ AM 8: ~,
ANNU ALJl:il/EP R T
Direct Communications Rockland, Inc.
NAME
o. Box 269 Rockland, Idaho 83271
ADDRESS
TO TH E
IDAHO PUBLIC
UTiliTIES COMMISSION
FOR THE
YEAR ENDED December 2002
ANNUAL REPORT OF SMALL TELEPHONE COMPANIES TO
THE IDAHO PUBLIC UTILITIES COMMISSION
FOR THE YEAR ENDING December 31. 2002
COMPANY INFORMATION
Exact name of utility: DIRECT COMMUNICATIONS ROCKLAND , INC.
Address of principal office: 150 South Main Rockland , Idaho 83271
Telephone Number (Area Code 208 ) 548 - 2345
Cities or towns served: Rockland, Arbon, Paris, Bloomington, S1. Charles, & Fish Haven
Name and title of officer having custody of the general corporate books of account:
Leonard May, President
, Address of office where corporate books are kept and phone number:
150 South Main Rockland, Idaho 83271 (208) 548 - 2345
Organized under the laws of the State of: Idaho
Date of organization: 1973
Form of organization (proprietorship, association, corporation):Corporation
If a Subchapter S Corporation, please specify:
Name and address of controlling company, if any:
Names of affiliated companies. Give address and description of business:
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 - Treasurer Leonard May O. Box 269 Rockland , Idaho 83271
Vice Pres. - Secretary Marilyn May O. Box 269 Rockland, Idaho 83271
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.
Name
and Address
Term Expired
or Current Term
Will Expire
Meetings Attended
This year
Fees Paid
During Year
Leonard May
O. Box 269
Rockland , Idaho 83271
Marilyn May
O. Box 269
Rockland, Idaho 83271
May-
May-
Name of Chairman of the Board:
Name of Secretary (or Clerk) of Board:
Number of Meetings of the Board during the year:
Leonard May
Marilyn May
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
President - Treasurer
Vice Pres.- Secretary
359.
102.
Leonard May
Marilyn May
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.
SEE ACCOMPANYING NOTES
Rev 3102 Page 3
DIRECT COMMUNICATIONS ROCKLAND, INe.
, NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31 , 2002 AND 2001
~OTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
ORGANIZATION
Direct Communications Rockland, Inc. (Company) is a full service telecommunications provider whose
main office is located in Rockland, Idaho. The service area of the Company consists of Southeastern Idaho
and South-central Idaho. The Company provides local exchange service as well as providing access services
for intrastate and interstate carriers.
The mission of the Company is to provide its customers with reliable, convenient and equitable
telecommunications service, delivered by employees who are dedicated to customer satisfaction.
BASIS OF ACCOUNTING
The Company is subject to the accounting and reporting rules and regulations of the Rural Utilities Service
(RUS). The Company follows the Federal Communications Commission Uniform System of Accounts
prescribed for Class B Telecommunications Utilities as modified by RUS. The accounting policies conform
to generally accepted accounting principles as applied in the case ofregulatedtelecommunication utilities.
Rates charged to customers are established by the Board of Directors and approved by the Idaho Public
Utility Commission. The Idaho Public Utility Commission regulates all utility activity in the State of Idaho.
PLANT, EQUIPMENT AND DEPRECIATION
Plant is recorded at cost. The cost of additions to plant includes contracted work, direct labor and materials
and allocable overheads. When units of property are retired, sold or otherwise disposed of in the ordinary
course of business, their average book cost less net salvage is charged to accumulated depreciation. Repairs
and the replacement and renewal of items determined to be less than units of property are charged to
maintenance.
The provision for depreciation is based upon a straight-line method which is applied to groups of assets
according to class. The rate is determined by RUS recommendation which is based on an estimation
useful lives for each asset group. The final rates are approved by the IdahoPublic Utilities Commission.
INVENTO RlES
Inventories of materials and supplies are valued at moving average cost. Items determined to be obsolete are
written off.
- 7-
DIRECT COMMUNICATIONS ROCKLAND, INc.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31 , 2002 AND 200l
NOTE 1.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
FINANCIAL INSTRUMENTS (continued)
The fair value of the Company s frnancial instruments approximates carrying value. Fair values
were estimated based on quoted market prices and on current rates offered to the Company for debt
with similar terms and maturities.
CREDIT RISK
Financial instruments which potentially subject the Company to concentrations of credit risk
consist principally of debt agreements. Concentrations of credit risk with respect to trade
receivables are limited due to the Company s large number of customers.
DEFERRED CREDITS
Deferred credits consist entirely of deferred tax liabilities which are considered to be long-term.
INVESTMENT IN AFFILIATED COMPANIES
Investment in affiliated companies represents an investment in stock of the CIT Communications
Inc., System Seven, RTFC Capital Certificates, NRTC 220 MHZ Wire, and other items. The
investments are recorded at cost.
CASH AND CASH EQUIVALENTS
All highly liquid investments with a maturity of six months or less from date of purchase are
considered cash equivalents. Such items include money market savings accounts and certificates of
deposit.
TEMPORARY INVESTMENTS
All investments are reported in accordance with SF AS 115 and are classified as trading securities.
Trading securities are debt and equity securities that are held principally for the purpose of selling
them in the near future. The Company reports these securities at fair market value, with unrealized
gains and losses included in earnings.
10-
" -
NOTE 6.
NOTE 7.
DIRECT COMMUNICATIONS ROCKLAND, INc.
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31 , 2002 AND 2001
COMPENSATION AGREEMENT
, '
In 1979, the Company entered into a compensation agreement with a fol111er stockholder and
employee, providing for payments of retirement benefits of $4 800 annually, beginning January 1
1980, and continuing for the lifetime of the employee, but, in any event, for a period certain of ten
years. Such benefit shall be increased annually by the proportional increases in the Consumer Price
Index for the metropolitan area of Boise, Idaho. The amount paid under this contract was $0 for
2002 and $1 995 for 2001.
RELATED PARTY TRANSACTIONS
The Company had various transactions with CIT Communications, Inc. The Company s president
and majority shareholder has an approximate 5.95% interest in CIT.
The Company has invested $160 861 in the common stock of CIT, which approximates a 10.
interest.
The Company has entered into the following related party transactions during 2002 and 2001:
I Direct Communications Internet, Inc.
This Company is a wholly-owned subsidiary of Direct Communications Star West, Inc.
and charges the company for internet services, which the Company in turn charges to its
customers who have signed up for these services. The net effect on the Company is zero
because the Companies record the income for the charges and expense the charges from the
internet provider. The income and expense are eliminated at year end. The amount paid
during 2002 and 2001 amounted to $48 000 and $107 908 respectively. The Company also
loaned $ 13 685 during 2002 and $50 000 during 2001. The balance outstanding at
December31 , 2002, was $49,397.
2 Direct Communications Long Distance, LC
The Company entered into an agreement with Direct Communications Long Distance, LC
which is 100% owned by Direct Communications Star West. Inc. The agreement is for long
distance services to the Company. $57 869 was paid in 2002 and $54 523 was paid in
2001.
3 Direct Communications Star West, Inc.
This company is owned 50% by the officers of the Company. Services are provided to the
Company for after hours calling, personnel management, marketing and rent of the
building used by the Company. The amounts paid during 2002 and 2001 were to $123 012
and $ 1 16 598 respectively.
4 Other transactions include rent, marketing services and computer consulting. The amounts
spent in 2002 and 2001 were $73 608 and $22 655, respectively.
15-
DIRECT COMMUNICATIONS ROCKLAND, INC.
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31 , 2002 AND 2001
NOTE 8.LINE OF CREDIT
The Company has an unsecured line of credit from the Rural Telephone Finance Cooperative (RTFC)
with a maximum limit of $1 500 000 expiring November 2005. The credit line bears interest at prime
plus 1.5%. During the years ended December 31 , 2002 and 2001 , there were borrowings of $0 and $0
against this line of credit. The line of credit agreement provides that no payment of cash dividends
can be made while a- loan balance remains outstanding without RTFC approval, and the balance
outstanding must be reduced to $-0- for 5 working days each year based on the date of the first
outstanding advance. At December 31 2002, the balance was $0.
NOTE 9.CONCENTRATIONS OF CREDIT RISK -CASH BALANCES
The Company maintains most of its cash accounts in commercial banks located in Idaho. Accounts
are guaranteed by the Federal Deposit Insurance Corporation (FDIC) up to $100 000. A summary of
the total insured and uninsured cash balances follows:
2002 2001
Total cash held (bank balance)360 321 401 000
Portion insured by FDIC (120 303)(270 988)
Uninsured cash balances 240 018 130 012
Credit sales are made to the Company s customers in the ordinary course of business. Generally, these
sales are unsecured.
NOTE 10. ACCOUNTS RECEIVABLE
The Company had the following accounts receivable at December 31 , 2002 and 2001:
2002 2001
Unbilled amounts 790 19,790
Billed to customers 183 025 108 848
Bad debt reserve 500)(12 815)
193 315 115 823
Interexchange carriers and other 741 418 443 564
' -
934 733 559 387
16-
DIRECT COMMUNICATIONS ROCKLAND, INc.
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31 , 2002 AND 2001
NOTE-il. TEMPORARY INVESTMENTS
Temporary cash investments consist of amounts invested in certificates of deposit, mutual funds and
stocks. They are categorized as trading securities.
2002 2001
Amortized Fair Amortized Fair
Cost Value Cost Value
Trading Securities 171 312 171 125 75,746 194
The unrealized gain (loss) on trading securities was $(635) and $55 for the years ended December 31
2002 and 2001, respectively. Realized gains (losses) in 2002 and 2001 were $0 and $0.
NOTE 12. COMPREHENSIVE INCOME
The Company had no components of comprehensive income required to be disclosed under Statement of
Financial Accounting Standards (SF AS) 130.
NOTE 13. SETTLEMENTS
The Company participates in cost recovery pools nationally and in the State of Idaho. The Company has
significantly invested in plant over the past three years and is expecting recoveries from the pools to
cover the increased costs.
17-
BALANCE SHEET
Assets and Other Debits
Balance Balance Increase
Beginning at End
Title of Account of Year of Year (Decrease)
Current Assets
1120 Cash and Equivalents
1130 Cash 162 672 607 (145 065)
1140 Special Cash Deposits 6,401 586 185
1150 Working Cash Advances 300 300
1160 Temporary Investments 76,194 181 631 105,437
1180 Telecommunications Accts. Receivable 128 637 202 815 178
1181 Accts. Rec. Allow. -Telecommunications (12 815)500)315
1190 Other Accounts Receivable 442 331 772 925 330 594
1191 Accounts Receivable Allow. - Other (32 658)(32 658)
1200 Notes Receivable 889 397 508
1201 Notes Receivable Allowance
1210 Interest & Dividends Receivable 233 150 (83)
1220 Material and Supplies 261 335 287 044 709
1280 Prepayments
1290 Prepaid Rents
1300 Prepaid Taxes 180 20,410 770)
1310 Prepaid Insurance 013 565 552
1320 Prepaid Directory Expenses
1330 Other Prepayments
1350 Other Current Assets
Noncurrent Assets
1401 Investment in Affiliated Companies 708 005 923 510 215 505
1402 Investment in Nonaffiliated Companies
1406 Nonregulated Investments
1407 Unamortized Debt Issuance Expense
1408 Sinking Funds
1410 Other Noncurrent Assets 787 787
1438 Deferred Maintenance & Retirements
1439 Deferred Charges
1500 Other Jurisdiction Assets - Net
Property, Plant and Equipment
2001 Telecommunications Plants in Service 19,455 923 032 058 576 135
2002 Prop. Held for Future Telecom. Use
2003 Telecom. Plant under Constr. - Short Term 304 159 746 122,442
2004 Telecom. Plant under Constr. - Long Term
2005 Telecom. Plant Adjustment
2006 Nonoperating Plant 176 943 176 943
2007 Goodwill
Depreciation and Amortization Accounts
3100 Accumulated Depreciated 695 810 780 580 084 770
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 871 524 074 737 203 213
Rev 3/02 Page 4
BALANCE SHEET
Liabilities & Stockholders' Equity
Balance Balance Increase
Beginning at End
Title of Account of Year of Year (Decrease)
Current Liabilities
4010 Accounts Payable 255 101 766 512
4020 Notes Payable
4030 Advance Billings and Payments 044 782 262)
4040 Customer Deposits 850 950 100
4050 Current Maturities - Long -Term Debt 955 889 2,404 559 551 330)
4060 Current Maturities - Capital leases
4070 Income Taxes - Accrued
4080 Other Taxes - Accrued 756 728 972
4100 Net Current Defer. Oper. Income Taxes
4110 Net Current Defer. Nonoper. Income Taxes
4120 Other Accrued Liabilities 892 817 925
4130 Other Current Liabilities
Long-Term Debt
4210 Funded Debt 929 708 897 884 968 176
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 104 202 153 923 721
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 276 225 532 605 256 380
4350 Net Noncur. Defer. Nonoper. Income Taxes
4360 Other Deferred Credits
4370 Other Juris. Liab. & Def. Credits - Net
Stockholders' Equity
4510 Capital Stock 000 000
4520 Additional Paid-In Capital
4530 Treasury Stock
4540 Other Capital
4550 Retained Earnings 332 704 749 723 417 019
TOTAL LlAB. & OTHER CREDITS 871 524 074 737 203 213
Rev 3102 Page 5
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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.
DescrictionDateA.cauired
CIT COMMUNICATIONS 1991
RTFC CERTIFICATES 1993,, & 96
ASSOCIATED NETWORK PART 1998
NRTC'S 220 MHz WIRELESS 1999
SYRINGA NETWORK 2000
NECA SERVICES 2000
NEWSTREETS, INC. 2002
RTB STOCK 2002
Totals
Book Cost of
Investments
Disposed of
ThiS\l.ear
Book Cost of
Investments
Held at
End of
160861
186352
800
75,918
407,409
000
000
170
923,510
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.
Name of canv
CUSTOMERS
INTEREXCHANGE CARRIERS AND OTHERS
DIRECT INTERNET, APRIL 2006, 6%
Amount at End of Year Notes Accounts ceivable Receivable
193,315
741,418
49,397
Totals
Rev 3/02
397934733
Page 10
NOTES PAYABLE
For Notes Payable, list each note separately and include the maturity date and interest rate.
Name of CreditorDate of Note
Interest
NONE
Totals
ACCOUNTS PAYABLE
Report below all Accounts Payable amounting to more than $100.
Name of Creditor
SEE ATTACHED LISTING
Due Date
Totals
Rev 3102Page 11
Face Amount
Amount
ACCOUNTS PAYABLE
NAME OF CREDITOR
Computer Technology, Inc.
Direct Internet
Employee Flex Plan
Federal Excise Tax
Givens & Pursley
Gundersen True Value
GVNW, Inc.
Idaho Child Support
Idaho Power
Idaho Sales Tax
Idaho Assistance Fund
Iliuminet
K.v.S.1. - AM
Mid-State Consultants
Mower Office Systems
Neca Services
Paris County Store
Power County Clerk (E911)
Pro - Flame, Inc.
Schmidt Oil
Services Management Corp.
Telecom Consulting Services
Qwest
Unbilled Toll
Valley Office Systems
Vaughn Smith Construction
Vermeer Great Basin, Inc.
Wiggins & Co,
All others under $100
AMOUNT
103.
15,585.
383.
915.
342.
261.
773.
189.
145.
602.
261.
710.40
125.
249.
178.48
737.
841.
417.
333.
811.44
198.
293.
240.
790.
775.
805.
654.
650,
392.45
101 766.
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Pa
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2
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.
Class. & Series of Stoc
COMMON
Rev 3/02
Number
of Shares
thorized
000
Par Value
Der Share
$1.
Page 13
Outstanding per
Balance Sheet
Shares Amount
000 $50 000,
INCOME & RETAINED EARNINGS STATEMENT
Item Total Company Idaho Only
Total Operating Income (from page 15)
Total Operating Expenses (from page 17)
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
7250 Provision for Deferred Operating Income Taxes-Net7200 Operating Taxes (Total)
7310 Dividend Income
7320 Interest Income
7330 Income from Sinking and Other Funds
7340 Allowance for Funds Used During Construction
7350 Gains1Losses from the Disposition of Certain Property
7360 Other Nonoperating Income
7370 Special Charges7300 Nonoperating Income and Expense
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 Nonoperating Income Taxes-Net7400 Nonoperating Taxes
7510 Interest on Funded Debt
7520 Interest Expense-Capital Leases
7530 Amortization of Debt Issuance Expense
7540 Other Interest Deductions7500 Interest and Related Items
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-Net7600 Extraordinary Items
7910 Income Effect of Jurisdictional Ratemaking
Differences-Net
7990 Nonregulated Net Income
AMOUNT TRANSFERRED TO RETAINED EARNINGS
Rev 3/02
847,661
323 143
(24 065)
24,456
659
137,444
213 136
386 630
929
(14,440)
(15 132)
299)
820
(1,122)
711 984
166
716 150
841
417 019
Page 14
SAME
TOTAL
OPERATING REVENUES
Item Total Company Idaho Only
. To what account were they booked?
5082.
. To what account were they booked?
5084.
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
MisceIlaneous 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
UncoIlectible Revenues
5301 Uncollectible Revenue - Telecommunications
5302 Uncollectible Revenue - Other
TOTAL OPERATING REVENUES
Please identify the following revenues:
NECA USF $ 363157
State USF 221,847
Rev 3/02
435,947 SAME
TOT AL
951
108,698
878 880
795
301,006
306
144 946
22,439
(132 307)
847 661
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
TOTAL PLANT SPECIFIC OPERATIONS EXPENSE
Rev 3/02
371
126
067
343
127,456
116 644
105,506
735
601 504
050 752
Page 16
SAME
TOTAL
OPERATING REVENUES
Item Total Company Idaho Only
Plant Nonspecific Operations Expense
6510 Other Property/PlantJEquipment Expenses
6511 Property Held for Future Telecomm. Use Expenses
6512 Provisioning Expense
6530 Network Operations Expense
6531 Power Expense
6532 Network Administration Expense
6533 Testing Expense
6534 Plant Operations Administration Expense
6535 Engineering Expense
6540 Access Expense
6560 Depreciation and Amortization Expenses
6561 Depreciation Expense-Telecom. Plant in Service
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
Customer Operations Expense
6610 Marketing
6611 Product Management
6612 Sales
6613 Product Advertising
6620 Services
6621 Call Completion Services
6622 Number Services
6623 Customer Services
Total Customer Operations Expense
Corporate Operations Expense
6710 Executive and Planning
6711 Executive
6712 Planning
6720 General and Administrative
6721 Accounting and Finance
6722 External Relations
6723 Human Resources
6724 Information Management
6725 Legal
6726 Procurement
6727 Research and Development
6728 Other General and Administrative
6790 Provision for Uncollectible Notes Receivable
Total Corporate Operations Expense
TOTAL OPERATING EXPENSES
Rev 3/02
198
26,843
60,984
270,383
78,006
1,445,440
19,789
197
184 223
206,209
254 231
269,131
601
48,688
18,301
791
620 743
323 143
Page 17
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1
ANNUAL REPORT FOR SMALL TELEPHONE COMPANIES
YEAR ENDED DECEMBER 31 20.112 .
CUSTOMER RELATIONS RULES COMPLIANCE
Rule IDAPA 31.21.01.603
Rule IDAPA 31.41.01.105
Please provide copies of:
mmarv of Customer Relations Rules for Telephone Corporations
daho Teleohone Solicitation Act Notification
Method of Notification:
Mailed separately to customers Yes No
Included in directory Yes-A- No
Date of notification Paris in January, Rockland & Arbon in June
Alternate method of notification Local newspaper annually
Rule IDAPA 31.41.01.403,
Record of Complaints:
Number received by Company 264
Category of complaints (if known):
Deposit Disputes
Charges on Bill 220
Denial/Termination
Quality or Availability
of Service
Carrier Selection/Assignment
Miscellaneous
Rev 3/02
Page 20
CERTIFICATE
State of Idaho
) ss
County of
, the undersigned Leonard May
and Bruce Steed
of the Direct Communications Rockland 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.
J-tM
(OOiC9fo in Charge of Accounts)
Subscribed and Sworn to Before Me this c;? th day of ---.A ~ , (Year) ~ 00 3
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, (Year) ~ 00 ~
Rev 3102
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Page 21