20231002Amended Application.pdf

1221 N Russell St • Missoula, MT 59808 • 866-541-5000 • blackfootcommunications.com
October 2, 2023
Jan Noriyuki
Commission Secretary
Idaho Public Utilities Commission
11331 W. Chinden Blvd., Bldg. 8, Ste. 201-A
Boise, ID 83714
RE: Idaho Broadband Tax Credit Application for tax year ending December 31, 2022
AMENDED APPLICATION – Case # FRE-T-23-01 FRC-T-23-01
Dear Ms. Noriyuki:
In accordance with Idaho Order No. 35297, GNR-T-21-10 (superseding Order No. 28784) and pursuant to
Idaho Code Section 63-3029I(4), please see enclosed the 2022 Idaho Broadband Equipment Tax Credit
amended application for Blackfoot Communications, Inc. (Blackfoot Communications).
Overall, given the specific requirements regarding “qualified broadband equipment” per Idaho Code
Section 63-3029I, Fremont has compiled a list of broadband equipment meeting these statutory criteria.
Fremont’s total broadband investment in 2022 totaled $121,053.97.
Please note when a cable project is completed and placed into service all components of the cable build are
capitalized and reported as a single asset. As such, a capitalized cable asset may include fiber, conduit,
handholes, and other de minimus integral items.
In the event there are any questions regarding the enclosed application please contact us at
[e-mail].
Sincerely,
Stacey Mueller, CPA
Chief Financial Officer
Blackfoot Communications
1221 North Russell Street
Missoula, MT 59808
[phone]
Enclosed:
(i) 2022 Idaho Broadband Equipment Tax Credit Application Summary - AMENDED
(ii) 2022 Idaho Broadband Equipment Tax Credit Application Details - AMENDED
Stacey Mueller, CPA
RECEIVED
Monday, October 2, 2023 3:11:19 PM
IDAHO PUBLIC
UTILITIES COMMISSION
Id
a
h
o
Br
o
a
d
b
a
n
d
Eq
u
i
p
m
e
n
t
Ta
x
Cr
e
d
i
t
Ap
p
l
i
c
a
t
i
o
n
Su
m
m
a
r
y
Ͳ

AM
E
N
D
E
D
Ta
x
ye
a
r
en
d
i
n
g
12
/
3
1
/
2
0
2
2
Co
m
p
a
n
y
In
f
o
r
m
a
t
i
o
n
Eq
u
i
p
m
e
n
t
De
s
c
r
i
p
t
i
o
n
St
a
c
e
y
Mu
e
l
l
e
r
,
CP
A
Da
t
e
Ch
i
e
f
Fin
a
n
c
i
a
l
Of
f
i
c
e
r
Ex
c
h
a
n
g
e

S
t
a
t
e

A
s
s
e
t

I
D

P
r
o
j
e
c
t

I
D

M
a
n
u
f
a
c
t
u
e
r

B
r
a
n
d

M
o
d
e
l

A
s
s
e
t

D
e
s
c
r
i
p
t
i
o
n

B
r
o
a
d
b
a
n
d

R
e
m
a
r
k
s

L
o
c
a
t
i
o
n

N
a
m
e

Y
e
a
r

i
n

S
e
r
v
i
c
e

Q
t
y

T
o
t
a
l

C
os
t
s

AM
F
L

I
D

B
C
I
0
0
7
2
7
4

B
C
I
2
0
2
0
1
0
6

C
i
s
c
o

C
i
s
c
o

N
C
S
5
5
A
2

C
i
r
c
u
i
t

E
q
u
i
p
m
e
n
t

E
t
h
e
r
n
e
t

A
m
e
r
i
c
a
n

F
a
l
l
s

R
u
r
a
l

F
i
r
e

2
0
2
2

1
.
0
0

1
2
,
6
86
.
0
3

RX
B
G

I
D

B
C
I
0
0
7
6
6
9

B
C
I
2
0
2
0
2
2
2

A
c
c
e
d
i
a
n

A
c
c
e
d
i
a
n

M
e
t
r
o
N
I
D

A
M
N
-
1
0
0
0
-
G
T

C
i
r
c
u
i
t

E
q
u
i
p
m
e
n
t

E
t
h
e
r
n
e
t

R
e
x
b
u
r
g

C
i
t
y

2
0
2
2

1
.
0
0

2
,
3
4
9
.
1
0

ST
A
T

I
D

B
C
I
0
0
7
6
8
1

B
C
I
-
2
0
-
0
6
8
8

C
i
s
c
o

A
D
V
A

4
0
C
h
s

S
i
n
g
l
e

M
o
d
u
l
e

R
O
A
D
M

C
i
r
c
u
i
t

E
q
u
i
p
m
e
n
t

A
D
S
L
/
V
D
S
L

S
t

A
n
t
h
o
n
y

C
i
t
y

2
0
2
2

6
.
0
0

9
1
,
4
4
0
.
2
4

RX
B
G

I
D

B
C
I
0
0
7
6
9
1

B
C
I
2
0
2
2
0
0
2

s
e
e

a
t
t
a
c
h
m
e
n
t

s
e
e

a
t
t
a
c
h
m
e
n
t

F
I
B
E
R

1
2

U
N
I
V
E
R
SA
L

D
R
O
P

C
a
b
l
e
*

F
i
b
e
r

T
o

C
u
s
t
o
m
e
r

R
e
x
b
u
r
g

C
i
t
y

2
0
2
2

1
,
6
2
7
.
0
0

1
4
,
5
7
8
.
6
0

*C
a
b
l
e
as
s
e
t
s
ma
y
in
c
l
u
d
e
anu
m
b
e
r
of
dif
f
e
r
e
n
t
co
m
p
o
n
e
n
t
s
.
12
1
,
0
5
3
.
9
7
$






Ma
n
u
f
a
c
t
u
r
e
r
s
of
ca
b
l
e
as
s
e
t
s
re
g
u
l
a
r
l
y
pla
c
e
d
in
se
r
v
i
c
e
in
c
l
u
d
e
:
Fib
e
r
Ͳ

OF
S
Fi
t
e
l
,
Co
r
n
i
n
g
,
Co
m
m
s
c
o
p
e
,
&Pr
y
s
m
i
a
n
Co
n
d
u
i
t
Ͳ
Du
r
a
l
i
n
e
&Mi
s
c
e
l
l
a
n
e
o
u
s
as
ne
e
d
e
d
Ha
n
d
h
o
l
d
s
Ͳ
Ch
a
n
n
e
l
l
,
Hu
b
b
e
l
l
,
&Old
Ca
s
t
l
e
Ot
h
e
r
de
min
i
m
u
s
Ͳ

Co
y
o
t
e
,
AF
L
,
Co
m
m
s
c
o
p
e
,
Cle
a
r
f
i
e
l
d
,
Ad
t
r
a
n
,
&DS
G
Ihe
r
e
b
y
ce
r
t
i
f
y
Iha
v
e
re
a
d
th
e
ap
p
l
i
c
a
b
l
e
st
a
t
u
t
e
s
fo
r
bro
a
d
b
a
n
d
in
v
e
s
t
m
e
n
t
in
c
o
m
e
ta
x
cre
d
i
t
an
d
be
l
i
e
v
e
th
e
eq
u
i
p
m
e
n
t
lis
t
e
d
he
r
e
i
n
qu
a
l
i
f
i
e
s
fo
r
th
e
ta
x
cr
e
d
i
t
un
d
e
r
Id
a
h
o
Co
d
e
63
Ͳ30
2
9
I
.
7.
Tr
a
n
s
m
i
s
s
i
o
n
ra
t
e
:
8.
Id
a
h
o
Su
b
s
c
r
i
b
e
r
In
f
o
r
m
a
t
i
o
n
:
9.
Eq
u
i
p
m
e
n
t
lis
t
:
25
6
,
0
0
0
bi
t
s
pe
r
se
c
o
n
d
up
to
1,0
0
0
,
0
0
0
,
0
0
0
bit
s
pe
r
se
c
o
n
d
fr
o
m
asu
b
s
c
r
i
b
e
r
an
d
76
8
,
0
0
0
bit
s
pe
r
se
c
o
n
d
up
to
1,0
0
0
,
0
0
0
,
0
0
0
bit
s
pe
r
se
c
o
n
d
to
asu
b
s
c
r
i
b
e
r
.

97
cu
s
t
o
m
e
r
s
wit
h
br
o
a
d
b
a
n
d
se
r
v
i
c
e
ou
t
of
12
8
po
s
s
i
b
l
e
.
(7
6
%
of
po
s
s
i
b
l
e
su
b
s
c
r
i
b
e
r
s
se
r
v
e
d
)
.

Se
e
at
t
a
c
h
e
d
Br
o
a
d
b
a
n
d
Eq
u
i
p
m
e
n
t
Lis
t
4.
Co
n
t
a
c
t
pe
r
s
o
n
:
5.
Br
o
a
d
b
a
n
d
se
r
v
i
c
e
s
off
e
r
e
d
:
6.
Ne
t
w
o
r
k
de
s
c
r
i
p
t
i
o
n
:
Br
a
d
Hu
b
e
r
,
CP
A
(b
h
u
b
e
r
@
b
l
a
c
k
f
o
o
t
.
c
o
m
)
As
y
m
m
e
t
r
i
c
Dig
i
t
a
l
Su
b
s
c
r
i
b
e
r
Li
n
e
(A
D
S
L
)
,
Ve
r
y
Ͳhig
h
Ͳbit
Ͳra
t
e
Dig
i
t
a
l
Su
b
s
c
r
i
b
e
r
Li
n
e
(V
D
S
L
)
,
Br
o
a
d
b
a
n
d
Et
h
e
r
n
e
t
&Wa
v
e
l
e
n
g
t
h
se
r
v
i
c
e
s
.

Fib
e
r
op
t
i
c
fe
d
DL
C
'
s
wit
h
18
k
no
n
Ͳlo
a
d
e
d
co
p
p
e
r
dis
t
r
i
b
u
t
i
o
n
,
Fib
e
r
Op
t
i
c
tra
n
s
p
o
r
t
ele
c
t
r
o
n
i
c
s
,
Fi
b
e
r
op
t
i
c
ba
c
k
b
o
n
e
an
d
dis
t
r
i
b
u
t
i
o
n
ca
b
l
e
.
1.
Na
m
e
ofco
m
p
a
n
y
:
2.
Ad
d
r
e
s
s
:
3.
Ty
p
e
of
co
m
p
a
n
y
:
Bla
c
k
f
o
o
t
Co
m
m
u
n
i
c
a
t
i
o
n
s
,
In
c
.
db
a
Fre
m
o
n
t
Co
m
m
u
n
i
c
a
t
i
o
n
s

12
2
1
NRu
s
s
e
l
l
Str
e
e
t
,
Mi
s
s
o
u
l
a
,
MT
59
8
0
8
Te
l
e
c
o
m
m
u
n
i
c
a
t
i
o
n
Ca
r
r
i
e
r
10
/
2
/
2
0
2
3
BC
I
-
I
D

2
0
2
2
/s
/

S
t
a
c
e
y

M
u
e
l
l
e
r
10
/
0
2
/
2
0
2
3
IdahoBroadbandEquipmentTaxCreditApplicationDetailsͲAMENDED
Taxyearending12/31/2022
CompanyInformation
EquipmentDescription
StaceyMueller,CP Date
ChiefFinancialOfficer
Date Project name Asset ID/Project ID Category Manufacturer Brand Model Total Costs
12/31/202 BCIͲIDBlanketBSW BCI2022002 OTHERCOSTS Coyote/AFL/Commscope/Clearfield/Adtran/DSG Coyote/AFL/Commscope/Clearfield/Adtran/DSG various 660.02
12/31/202 BCIͲIDBlanketBSW BCI2022002 OTHERCOSTS Coyote/AFL/Commscope/Clearfield/Adtran/DSG Coyote/AFL/Commscope/Clearfield/Adtran/DSG various 718.11
12/30/202 Install4DegROADMͲSTATtoIDFL BCIͲ20Ͳ068 OTHERCOSTS Coyote/AFL/Commscope/Clearfield/Adtran/DSG Coyote/AFL/Commscope/Clearfield/Adtran/DSG various 4,349.93
11/17/202 AMFL55A2 BCI202010 OTHERCOSTS Coyote/AFL/Commscope/Clearfield/Adtran/DSG Coyote/AFL/Commscope/Clearfield/Adtran/DSG various 604.10
10/20/202 BCIͲIDBlanketBSW BCI2022002 CONTRACTOR KMServiceCompanyLLC KMServiceCompanyLLC NA 3,762.7
10/18/202 BCIͲIDBlanketBSW BCI2022002 INSTALLATION INTERNALLABOR INTERNALLABOR NA 573.50
10/18/202 BCIͲIDBlanketBSW BCI2022002 INSTALLATION INTERNALLABOR INTERNALLABOR NA 501.81
10/13/202 BCIͲIDBlanketBSW BCI2022002 INSTALLATION INTERNALLABOR INTERNALLABOR NA 143.38
8/30/2022 BCIͲIDBlanketBSW BCI2022002 FIBER OFSFitel/Corning/Commscope/Prysmian OFSFitel/Corning/Commscope/Prysmian Fiber2Toneable 66.71
8/24/2022 BCIͲIDBlanketBSW BCI2022002 FIBER OFSFitel/Corning/Commscope/Prysmian OFSFitel/Corning/Commscope/Prysmian FIBER12DROP 119.88
8/24/2022 BCIͲIDBlanketBSW BCI2022002 FIBER OFSFitel/Corning/Commscope/Prysmian OFSFitel/Corning/Commscope/Prysmian Fiber2Toneable 43.08
8/23/2022 BCIͲIDBlanketBSW BCI2022002 CONTRACTOR KMServiceCompanyLLC KMServiceCompanyLLC NA 1,198.0
8/18/2022 BCIͲIDBlanketBSW BCI2022002 CONTRACTOR KMServiceCompanyLLC KMServiceCompanyLLC NA 697.00
6/7/2022 BCIͲIDBlanketBSW BCI2022002 FIBER OFSFitel/Corning/Commscope/Prysmian OFSFitel/Corning/Commscope/Prysmian FIBER12DROP 256.0
6/7/2022 BCIͲIDBlanketBSW BCI2022002 INVENTORY Comstock Comstock 11RU011CA012BK 278.3
4/25/2022 BCIͲIDBlanketBSW BCI2022002 CONTRACTOR KMServiceCompanyLLC KMServiceCompanyLLC NA 669.00
4/19/2022 BCIͲIDBlanketBSW BCI2022002 CONTRACTOR KMServiceCompanyLLC KMServiceCompanyLLC NA 787.00
4/14/2022 BCIͲIDBlanketBSW BCI2022002 CONTRACTOR KMServiceCompanyLLC KMServiceCompanyLLC NA 1,650.0
4/13/2022 BCIͲIDBlanketBSW BCI2022002 FIBER OFSFitel/Corning/Commscope/Prysmian OFSFitel/Corning/Commscope/Prysmian Fiber2Toneable 31.80
4/13/2022 BCIͲIDBlanketBSW BCI2022002 INVENTORY Comstock Comstock WRUX11CC024BK 267.81
4/12/2022 BCIͲIDBlanketBSW BCI2022002 FIBER OFSFitel/Corning/Commscope/Prysmian OFSFitel/Corning/Commscope/Prysmian FIBER12DROP 61.14
12/27/202 MetroNIDDLEvans BCI2020222 INVENTORY Comstock Comstock WRUX11CC024BK 271.4
8/23/2021 BCIͲIDBlanketBSW BCI2022002 ENGINEERING INTERNALLABOR INTERNALLABOR NA 346.48
7/22/2021 MetroNIDDLEvans BCI2020222 OTHERCOSTS Coyote/AFL/Commscope/Clearfield/Adtran/DSG Coyote/AFL/Commscope/Clearfield/Adtran/DSG various 80.56
5/21/2021 BCIͲIDBlanketBSW BCI2022002 CONTRACTOR KMServiceCompanyLLC KMServiceCompanyLLC NA 1,746.8
1/25/2021 MetroNIDDLEvans BCI2020222 ENGINEERING INTERNALLABOR INTERNALLABOR NA 238.60
1/11/2021 MetroNIDDLEvans BCI2020222 INVENTORY Accedian Accedian 726Ͳ03 713.20
1/11/2021 MetroNIDDLEvans BCI2020222 INVENTORY Accedian Accedian 720Ͳ51 220.22
1/11/2021 MetroNIDDLEvans BCI2020222 INVENTORY Cisco Cisco SFP7SVͲ00 71.10
1/11/2021 MetroNIDDLEvans BCI2020222 INVENTORY CyberPower CyberPower CP550SLG 48.84
1/11/2021 MetroNIDDLEvans BCI2020222 INVENTORY Cisco Cisco GLCͲBXͲUͲRGDͲC 51.79
1/6/2021 AMFL55A2 BCI202010 INVENTORY Cisco Cisco SFPͲ10GͲLRͲC Ͳ
1/4/2021 MetroNIDDLEvans BCI2020222 INSTALLATION INTERNALLABOR INTERNALLABOR NA 300.88
12/8/202 AMFL55A2 BCI202010 INVENTORY Coyote/AFL/Commscope/Clearfield/Adtran/DSG Coyote/AFL/Commscope/Clearfield/Adtran/DSG various 105.80
11/2/202 MetroNIDDLEvans BCI2020222 ENGINEERING INTERNALLABOR INTERNALLABOR NA 69.22
11/2/202 AMFL55A2 BCI202010 INVENTORY Cisco Cisco NC55ͲMPAͲ4HͲS 7,274.19
10/31/202 AMFL55A2 BCI202010 OTHERCOSTS Coyote/AFL/Commscope/Clearfield/Adtran/DSG Coyote/AFL/Commscope/Clearfield/Adtran/DSG various 357.20
10/31/202 MetroNIDDLEvans BCI2020222 OTHERCOSTS Coyote/AFL/Commscope/Clearfield/Adtran/DSG Coyote/AFL/Commscope/Clearfield/Adtran/DSG various 44.65
10/30/202 MetroNIDDLEvans BCI2020222 ENGINEERING INTERNALLABOR INTERNALLABOR NA 238.60
10/12/202 AMFL55A2 BCI202010 INVENTORY Clearfield,Inc. Clearfield,Inc. PA1Ͳ002ͲEZBͲEZBͲ002M 83.54
10/2/202 AMFL55A2 BCI202010 ENGINEERING INTERNALLABOR INTERNALLABOR NA 852.2
10/1/202 AMFL55A2 BCI202010 ENGINEERING INTERNALLABOR INTERNALLABOR NA 852.2
9/30/202 AMFL55A2 BCI202010 ENGINEERING INTERNALLABOR INTERNALLABOR NA 852.2
9/29/202 AMFL55A2 BCI202010 ENGINEERING INTERNALLABOR INTERNALLABOR NA 852.2
9/28/202 AMFL55A2 BCI202010 ENGINEERING INTERNALLABOR INTERNALLABOR NA 852.2
9/9/202 Install4DegROADMͲSTATtoIDFL BCIͲ20Ͳ068 INVENTORY Coyote/AFL/Commscope/Clearfield/Adtran/DSG Coyote/AFL/Commscope/Clearfield/Adtran/DSG various 73,163.9
9/4/202 Install4DegROADMͲSTATtoIDFL BCIͲ20Ͳ068 INVENTORY Coyote/AFL/Commscope/Clearfield/Adtran/DSG Coyote/AFL/Commscope/Clearfield/Adtran/DSG various 1,679.6
9/4/202 Install4DegROADMͲSTATtoIDFL BCIͲ20Ͳ068 INVENTORY Coyote/AFL/Commscope/Clearfield/Adtran/DSG Coyote/AFL/Commscope/Clearfield/Adtran/DSG various 694.69
9/4/202 Install4DegROADMͲSTATtoIDFL BCIͲ20Ͳ068 INVENTORY Coyote/AFL/Commscope/Clearfield/Adtran/DSG Coyote/AFL/Commscope/Clearfield/Adtran/DSG various 863.00
9/4/202 Install4DegROADMͲSTATtoIDFL BCIͲ20Ͳ068 INVENTORY Coyote/AFL/Commscope/Clearfield/Adtran/DSG Coyote/AFL/Commscope/Clearfield/Adtran/DSG various 167.67
9/4/202 Install4DegROADMͲSTATtoIDFL BCIͲ20Ͳ068 INVENTORY Coyote/AFL/Commscope/Clearfield/Adtran/DSG Coyote/AFL/Commscope/Clearfield/Adtran/DSG various 97.13
8/31/202 Install4DegROADMͲSTATtoIDFL BCIͲ20Ͳ068 INVENTORY Coyote/AFL/Commscope/Clearfield/Adtran/DSG Coyote/AFL/Commscope/Clearfield/Adtran/DSG various 6,609.81
8/31/202 Install4DegROADMͲSTATtoIDFL BCIͲ20Ͳ068 INVENTORY Coyote/AFL/Commscope/Clearfield/Adtran/DSG Coyote/AFL/Commscope/Clearfield/Adtran/DSG various 1,930.27
8/28/202 Install4DegROADMͲSTATtoIDFL BCIͲ20Ͳ068 INVENTORY Coyote/AFL/Commscope/Clearfield/Adtran/DSG Coyote/AFL/Commscope/Clearfield/Adtran/DSG various 1,792.35
7/31/202 Install4DegROADMͲSTATtoIDFL BCIͲ20Ͳ068 OTHERCOSTS Coyote/AFL/Commscope/Clearfield/Adtran/DSG Coyote/AFL/Commscope/Clearfield/Adtran/DSG various 4.67
7/31/202 Install4DegROADMͲSTATtoIDFL BCIͲ20Ͳ068 OTHERCOSTS Coyote/AFL/Commscope/Clearfield/Adtran/DSG Coyote/AFL/Commscope/Clearfield/Adtran/DSG various 87.12
TOTALQUALIFYINGBROADBANDCOSTSPLACEDINSERVICEIN202 121,053.9
IherebycertifyIhavereadtheapplicablestatutesforbroadbandinvestmentincometaxcreditandbelievetheequipmentlistedhereinqualifiesforthetaxcreditunderIdahoCode63Ͳ3029I.
7.Transmissionrate: 256,000bitspersecondupto1,000,000,000bitspersecondfromasubscriberand768,000bitspersecondupto1,000,000,000bitspersecondtoasubscriber.
8.IdahoSubscriberInformation: 97customerswithbroadbandserviceoutof128possible.(76%ofpossiblesubscribersserved).
9.Equipmentlist: SeeattachedBroadbandEquipmentList
4.Contactperson: BradHuber,CPA([e-mail])
5.Broadbandservicesoffered: AsymmetricDigitalSubscriberLine(ADSL),VeryͲhighͲbitͲrateDigitalSubscriberLine(VDSL),BroadbandEthernet&Wavelengthservices.
6.Networkdescription: FiberopticfedDLC'swith18knonͲloadedcopperdistribution,FiberOptictransportelectronics,Fiberopticbackboneanddistributioncable.
1.Nameofcompany:BlackfootCommunications,Inc.dbaFremontCommunications
2.Address: 1221NRussellStreet,Missoula,MT59808
3.Typeofcompany: TelecommunicationCarrier
10/2/2023 2022
/s/ Stacey Mueller 10/02/2023