2012Annual Report.pdf

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F REMONT 110 East Main St. St. Anthony, ID 83445
Business: 208-624-7000
Residential: 208-624-7300 Commuiucatwns www.fromantsolut ions.com
2011 APR 12 !M 9:20
i.D.AH April 11, 2013
UTIUTUiS COPMtSS4C
Idaho Public Utilities Commission
P0 Box 83720
Boise, ID 83720-0074
RE: Fremont Telcom Co.'s 2012 Annual Report F ~ e —T
Dear Sir or Madam:
Enclosed please find the 2012 annual report for Fremont Telecom Co. ("Fremont"). As
you may be aware, BTC Holdings, Inc., a wholly owned subsidiary of Blackfoot
Telephone Cooperative, Inc. ("Blackfoot"), purchased all of the capital stock of Fremont
from MJD Ventures, Inc., a subsidiary of FairPoint Communications ("FairPoint"), on
January 31, 2013. See IPUC Case No. FRE-T-12-01.
Since Blackfoot did not own or operate Fremont in 2012, Blackfoot relied solely on
information provided to it by representatives of FairPoint to complete the 2012 annual
report. That said, I, acting in my capacity as Chief Financial Officer of Fremont, was
able to certify to the best of my knowledge, information and belief that the information
contained in 2012 annual report is accurate, as I have no reason to believe the
information provided to us by FairPoint is in error.
Please contact me if you have any questions related to this report.
S OL
Theodore Otis
Chief Financial Officer
ANNUAL REPORT OF SMALL TELEPHONE COMPANIES TO
THE IDAHO PUBLIC UTILITIES COMMISSION
FOR THE YEAR ENDING December 31, 2012
COMPANY INFORMATION
Exact name of utility: Fremont Telcom Co.
Address of principal office: 110 East Main Street, Saint Anthony, ID 83445-1543
Telephone Number 406-541-5254
Cities or towns served: Saint Anthony, Ashton, Teton, and Island Park, ID
Name and title of officer having custody of the general corporate books of account:
Carol Giamona - Manager, General Accounting
Address of office where corporate books are kept and phone number:
1221 N. Russell St., Missoula, MT 59808 [phone]
Organized under the laws of the State of: Idaho
Date of organization: March 9, 1994
Form of organization (proprietorship, association, corporation): Corporation
If a Subchapter S Corporation, please specify:
Name and address of controlling company, if any: BTC Holdings, Inc., 1221 N. Russell St., Missoula, MT 59808
Names of affiliated companies. Give address and description of business: Fremont Telcom Co. is the Manager of
Fretel Communications, LLC. Fretel is a CLEC providing competitive telecommunications and broadband services in
southeastern Idaho anda portion of southwetstern Montana.
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
Chairman and CEO Paul H Sunu 521 E. Morehead; Suite 500 Charlotte, NC 28202
Exec VP, Internal Affairs & Oper Support Peter G. Nixon 521 E. Morehead; Suite 250 Charlotte, NC 28202
Exec VP/CFO Ajay Sabherwal 521 E. Morehead; Suite 500 Charlotte, NC 28202
Exec VP, Secretary & General Counsel Shirley J. Linn 521 E. Morehead; Suite 250 Charlotte, NC 28202
Exec VIP, Sales Jeffrey Allen 4 Davis Farm Rd; Portland, ME 04103
Exec VP, Oper, Eng, & Network planning Ken Amburn 521 E. Morehead; Suite 500 Charlotte, NC 28202
Executive VP, Chief Revenue Officer Anthony Tomae 521 E. Morehead; Suite 500 Charlotte, NC 28202
Exec VP & Chief Information Officer Rose Hauser 521 E. Morehead; Suite 500 Charlotte, NC 28202
Senior VP, Telecom Group Lisa R. Hood 908 W. Frontview; P0 Box 199 Dodge City, KS 67801
Exec VP, Human Resources Greg Castle 770 Elm Street; Manchester, NH 03101
SR VP Governmental Affairs Patrick L. Morse 908 W. Frontview; P0 Box 199 Dodge City, KS 67801
VP, Internal Audit David M. Remele 521 E. Morehead; Suite 250 Charlotte, NC 28202
VP & Treasurer John R Whitener 521 E. Morehead; Suite 250 Charlotte, NC 28202
VP, Corporate Controller John Hogshire 521 E. Morehead; Suite 500 Charlotte, NC 28202
VP, Asst Secretary & Asst Gen Counsel Susan L. Sowell 521 E. Morehead; Suite 250 Charlotte, NC 28202
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.)
Term Expired
or Current Term Meetings Attended Fees Paid
Name Will Expire This year During Year
and Address
D. Bret Ellis
Shirley J Linn
Peter G Nixon
Ajay Sabherwal
Susan L Sowell
Paul J Sunu
John Whitener
Name of Chairman of the Board: D. Bret Ellis
Name of Secretary (or Clerk) of Board: Shirley Linn
Number of Meetings of the Board during the year: 4
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
N/A
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.
On November 28, 2012, MJD Ventures, Inc., the parent company of Fremont Telcom Co., entered into a
stock purchase agreement for the sale of all the capital stock of Fremont to BTC Holdings, Inc.
The transaction was consummated on January 31, 2013.
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)
1,172 1,534
453 453
31,401 25,309
(11,556) (9,141)
853,536 697,716
159,938 217,452 57,514
44,499 37,094 (7,405)
8,351 7,880 (471)
3,202,909 3,912,361 709,452
487,821 487,821 -
32,145,163 31,920,936 (224,227)
189,410 144,361 (45,049)
2,215 (2,215) -
(30,462,785) (30,511,980) (49,195)
3,533,466 3,533,466 -
10,185,993 10,465,262 279,269
(6,092)
2,415
(155,820)
Rev 3/02 Page 4
BALANCE SHEET
Liabilities & Stockholders Equity
Balance Balance Increase
Beginning at End or
of Year of Year (Decrease)
715,080 698,941 (16,139)
- 720 720
120,653 858 (119,795)
20,269 15,277 (4,992)
23,341 26,964 3,623
365,733 121,789 (243,944)
(1,379,804) (1,307,612) 72,192
2,070,319 2,182,172 111,853
6,120 6,120 -
16,275,508 16,275,508 -
(8,031 ,226) (7,555,475) 475,751
10,185,993 10,465,262 279,269
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 Othe erm 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 LIAB. & 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
39,421 39,421
313,622 - (27,241) 286,381
173,265 6,251 - 179,516
776,534 - 776,534
4,776 4,776
232,971 4,275 - 237,246
3,800 - 3,800
1,937,402 - (1,463) 1,935,939
1,458,807 1,458,807
344,718 - 344,718
8,917,874 358,764 (408,444) 8,868,194
137,823 - 137,823
307,708 - - 307,708
2,489,339 7,298 - 2,496,637
14,595,233 (183,428) (1,369) 14,410,436
2,570 - 2,570
409,300 21,129 430,429
32,145,163 214,289 (438,517) - 31,920,935
Page 6
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
2124 Computer Software
2211 Analog Electronic Switching
2212 Digital Electronic Switching
2212 Digital Switching Software
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
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
ANALYSIS OF ENTRIES IN ACCUMULATED DEPRECIATION
Account 3100
TOTAL Company Basis
Balance Credits Retirements Balance
Beginning Depreciation During and End
of Year Rate* Year Adjustments of Year
Analysis of Entries in Accumulated Depreciation
2112 Motor Vehicles 316,622 33.36 - (25,641) 290,981 2113 Aircraft
2114 Special Purpose Vehicles
2115 Garage Work Equipment
2116 Other Work Equipment 169,668 20.00 9,849 - 179,517
2121 Buildings 717,553 5.00 38,826 ______________ 756,379 2122 Furniture
2123 Office Equipment 4,776 20.00 - 4,776
2124 General Purpose Computers 232,971 33.36 4,275 - 237,246 2124 Computer Software 2,280 20.00 760 3,040
2211 Analog Electronic Switching
2212 Digital Electronic Switching 3,396,209 12.00 - (1,463) 3,394,746 2215 Electra-Mechanical Switching - -
2220 Operator Systems
2231 Radio Systems 344,718 12.48 - 344,718 2232 Circuit Equipment 8,152,506 10.56 215,118 (408,443) 7,959,181
2311 Station Apparatus
2321 Customer Premises Wiring
2341 Large Private Branch Exchanges
2351 Public Telephone Terminal Equipment
2362 Other Terminal Equipment
2411 Poles 137,823 12.48 - 137,823 2421 Aerial Cable 297,682 8.64 - - 297,682
2421 Aerial Fiber 8,172 6.00 602 8,774
2422 Underground Cable 157,694 9.96 20,136 - 177,830
2422 Underground Fiber 1,591,085 6.00 137,559 _____________ 1,728,644
2423 Buried Cable 13,994,175 6.48 - (1,369) 13,992,806 2423 Buried Fiber 616,953 6.72 35,528 652,481 2423 Buried Cable - Line Extensions - - - -
2431 Aerial Wire 3,000 10.00 - 3,000 2441 Conduit Systems 318,898 5.52 23,460 342,358
TOTAL 30,462,785 486,113 (436,916) 30,511,982
*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 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
TOTAL
*please list individual depreciation rate for each account
Rev 3/02
Same as Total Company
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.
Book Cost of Book Cost of
Investments Investments
Disposed of Held at
Description Date Acquired This year End of Year
Fall River Electric Dividends Jan-00
Syringa Network 2001-2002 3,912,361
Fremont Broadband 2004 -
Totals 3,912,361
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
Customers 25,309
CABS 58,639
NECNUSAC 75,624
State USF 9,543
Related Party 549,210
Miscellaneous 4,700
Totals 723,025
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
Totals
ACCOUNTS PAYABLE
Report below all Accounts Payable amounting to more than $100.00
Name of Creditor Amount
A/P Trade 17,515
NECA 55,629
Related Party 625,797
Totals 698,941
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
None
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 100,000.00 0 5155.5 6120
Rev 3/02 Page 13
INCOME & RETAINED EARNINGS STATEMENT
Item Total Company Idaho Only
Total Operating Income (from page 15) 5,028,058 Same as
Total Operating Expenses (from page 17) 4,063,610 Total Company
7100 Other Operating Income and Expense
7210 Operating Investment Tax Credits-Net
7220 Operating Federal Income Taxes 196,811
7230 Operating State and Local Income Taxes 48,897
7240 Operating Other Taxes 37,178
7250 Provision for Deferred Operating Income Taxes-Net 72,663
7200 Operating Taxes (Total) 355,549
7310 Dividend Income
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
7300 Nonoperating Income and Expense -
7410 Nonoperating Investment Tax Credits-Net
7420 Nonoperating Federal Income Taxes 368,055
7430 Nonoperating State and Local Income Taxes 91,442
7440 Nonoperating Other Taxes
7450 Provision for Deferred Nonoperating Income Taxes-Net 111,853
7400 Nonoperating Taxes 571,350
7510 Interest on Funded Debt
7520 Interest Expense-Capital Leases
7530 Amortization of Debt Issuance Expense
7540 Other Interest Deductions
7500 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-Net
7600 Extraordinary Items
7910 Income Effect of Jurisdictional Ratemaking
Differences-Net
7990 Nonregulated Net Income (includes GAAP adj) 1,670,201
AMOUNT TRANSFERRED TO RETAINED EARNINGS 1707,750
Rev 3/02 Page 14
OPERATING REVENUES
Item Total Company Idaho Only
Local Network Services Revenues
5001 Basic Area Revenue 1146,164 Same as Total Company
5002 Optional Extended Area Revenue
5003 Cellular Mobile Revenue 23,140
5004 Other Mobile Services Revenue
5010 Public Telephone Revenue
5040 Local Private Line Revenue 64,509
5050 Customer Premises Revenue
5060 Other Local Exchange Revenue 199,747
5069 Other Local Exchange Settlements 1,097,076
Network Access Services Revenues
5081 End User Revenue (SLC) 351,415
5082 Switched Access Revenue (Interstate) 1,288,046
5083 Special Access Revenue 417,826
5084 State Access Revenue (Intrastate) 413,198
Long Distance Network Services Revenues
5100 Long Distance Message Revenue - All
Miscellaneous Revenues
5230 Directory Revenue 13,326
5240 Rent Revenue 4,800
5250 Corporate Operations Revenue
5261 Special Billing Arrangements Revenue
5262 Customer Operations Revenue
5263 Plant Operations Revenue
5264 Other Incidental Regulated Revenue 6,748
5269 Other Revenue Settlements
5270 Carrier Billing & Collection Revenue 31,872
Uncollectible Revenues
5301 Uncollectible Revenue - Telecommunications
5302 Uncollectible Revenue - Other (29,809)
TOTAL OPERATING REVENUES 5,028,058
Please identify the following revenues:
NECA USF $ 1,097,076. To what account were they booked? 5069
State USF $ 57,258. To what account were they booked? 5084
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
Same as Total Company
158,647
5,913
830,192
203,331
170,032
7,859
8,774
684,196
6441 Conduit Systems Expense
TOTAL PLANT SPECIFIC OPERATIONS EXPENSE 2,068,944
Rev 3/02 Page 16
OPERATING REVENUES
Idaho Only Item
Plant Nonspecific Operations Expense
6510 Other Property/Plant/Equipment 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
Total Company
70,394
74,124
71,450
38,989
33,268
94,668
486,113
869,006
12,600
6,219
36,576
556
711
162,860
219,522
222,516
8,501
532,640
47,103
18,448
3,766
44,156
29,008
906,138
4,063,610
Page 17
Same as Total Company
CENTRAL OFFICE DATA
as of December 31, _2012_____ (unless otherwise indicated)
Name of Central Office: Anthony, ID
Prefix (es): (208) 624, 458, 558, 652
Central Office Switch Type: Nortel DIMS 500
Check all that apply: Check one: Check one:
Stand Alone_ Digital _X Electronic _X
Host Analog_ Electro-Mechanical_
Remote_ Other:______________________
Access Line Capacity Access Lines in Use
Design:_Nortel DMS 500 Customer Lines:
(Include Centrex, PAL, Semi-Pub.)
Installed/Equipped:-2794/3780—
Public Telephone Lines
Company Official Lines
Company Test Lines
Classification of Customer Access
Residence Business
Multi- Single Line Multi- Single Line Total
Line Multi- Subtotal Centrex Line Multi- Subtotal Residence
1-Party 1-Party Party Residence N.A.R. 1-Party 1-Party Party Business & Business
Beginning of Year 2454 2454 23 546 393 0 962 3416
New Connects
Disconnects
End of Year 0 2129 0 2129 23 526 375 - 0 924 3053
Foreign Exchange:
Dial Tone from this C.O.:_______
Dial Tone from another CO.:_______
Custom Calling:
Number of customers with at least one feature:
Total number of features subscribed to:
Rev 3/02
Directory Listings:
Number of Customers with Nonpublished or Nonli
1565
40
Page 18
NUMBER OF CALLS COMPLETED BY CUSTOMERS DURING (Year)_2012_.
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 Teton - 458 390 Not Available 5447 11957 17404 44.63
2 Island Park - 558 992 Not Available 13473 64740 78213 78.84
3 Saint Anthony - 624 1652 Not Available 30430 76517 106947 64.74
4 Ashton - 652 980 Not Available 20073 54533 74606 76.13
6
7
8
9
10
11
12
13
14
15
16
17
18
Rev 3!02 Page 19
ANNUAL REPORT FOR SMALL TELEPHONE COMPANIES
YEAR ENDED DECEMBER 31, _2012_.
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 Yes
Included in directory Yes—X— No_____
Date of notification October, 2012 —Hanson Directory__________________
Alternate method of notification
Rule IDAPA 31.41.01.403.02
Record of Complaints:
Number received by Company 1
Category of complaints (if known):
Deposit Disputes
Charges on Bill 0
Denial/Termination
Quality or Availability 0
of Service
Carrier Selection/Assignment 1
Miscellaneous 0
Rev 3/02
Page 20
CERTIFICATE
State of Montana
) ss
County of Missoula
I, the undersigned Chief Finanical Officer
of Fremont Telcom Co. 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.
—ItL qi~;
(Chief Financial Officer)
Subscribed and Sworn to Before Me this I ('day of P1WI , (Year) _2013_.
Notary Public A9% PUBLIC for the NOTARY PUB
StateofMøntana
SEAL Residing at Missoula, MT _ - My Commission Expires
My Commission expires ga'yjck :)(-) , (Year) -c 4
Rev 3/02
gdk/excei/jnelson/anuirpts/telannuairpt
Page 21
Line Description
A B
I SUMMARY
2 RATE BASE (INVESTMENT)
3 General Support Facilities GSF 1509,131 552,358
4 Central Office Equipment COE 11,124,933 4,388,629
5 Info Orig/Term Equipment lOT 0 0
6 Cable & Wire Facilities CWF 19,356,715 6,767,988
7 Tangible Assets TTA 0 0
8 Intangible Assets ING 0 0
9 Total 2001 Rate Base 31,990,779 11,708,976
10 Distribution 2001 1.000000 0.366011
11
12 Non 2001 Rate Base N200IRB 656,399 248,046
13 Accum Depr&Amort TD&A (28,673,283) (10,567,226)
14 Other Credits TOTHCR 1,331,845 487,470
15 NET RATE BASE 5,305,739 1,877,265
16 Distribution NRB 1.000000 0.353818
17
18 RATE OF RETURN ROR 0.112500
19 RETURN ON INVESTMENT 15 * 18 540,351 211,192
20 Distribution ROI 1.000000 0.390843
21
22 EXPENSES
23 Plant Specific Expenses PLNTSPE 1,801,574 661,536
24 Plant Nonspecific Expenses PLNTNSPE 521,827 229,572
25 Depr & Amort Expense TD&AE 960,851 391,967
26 Customer Operations Expense TCUST 241,719 89,403
27 Corporate Operations Expense TCORP 773,731 320,886
28 Operating Taxes TOPTX 41,392 16,706 29 Other Income & Expense TOIE 0 0
30 TOTAL EXPENSES SUM(23:29) 4,341,094 1,710,070
31 Distribution TEX 1.000000 0.393926
32
33 AFUDC TAFUDC 0 0 34
35 INCOME TAXES
36 Federal FEDINCTAX 291,005 113,735 37 State STATEINCTX 68,387 26,728
38
39 NET REVENUE REQUIREMENT 5,240,837 2,061,725 40 Distribution NRR 1.000000 0.393396
366 7,793 286,514 88,411 0 0 5,891 0 0 567,797
3,626 42,505 1,562,704 1,533,442 0 0 28,823 0 0 3,565,204
0 0 0 0 0 0 0 0 0 0
3,768 114,895 4,224,354 252,294 0 0 90,169 0 0 7,903,248
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7,759 165,192 6,073,572 1,874,147 0 0 124,883 0 0 12,036,250
0.000243 0.005164 0.189854 0.058584 0.000000 0.000000 0.003904 0.000000 0.000000 0.376241
139 4,563 122,894 29,640 0 0 5,237 0 0 245,879 (7,090) (146,974) (5,403,754) (1,695,862) 0 0 (111,021) 0 0 (10,741,355)
323 6,877 252,856 78,025 0 0 5,199 0 0 501,095 1,131 29,659 1,045,568 285,949 0 0 24,299 0 0 2,041,868 0.000213 0.005590 0.197064 0.053894 0.000000 0.000000 0.004580 0.000000 0.000000 0.384841
0.112500 0.094500 0.094500 0.112500 0.112500 0.094500 0.094500 0.112500 0.000000 0.094500 127 2,803 98,806 32,169 0 0 2,296 0 0 192,957 0.000236 0.005187 0.182856 0.059534 0.000000 0.000000 0.004249 0.000000 0.000000 0.357095
443 9,202 338,324 111,500 0 0 6,934 0 0 673,635 102 2,181 80,198 24,747 0 0 1,649 0 0 183,377 304 4,487 164,980 54,875 0 0 3,380 0 0 340,857 2 8,038 37,859 496 0 0 16,218 0 0 89,704 148 7,047 130,193 38,130 0 0 10,391 0 0 266,935 9 201 7,393 2,281 0 0 152 0 0 14,650 0 0 0 0 0 0 0 0 0 0 1,009 31,157 758,947 232,030 0 0 38,724 0 0 1,569,159 0.000232 0.007177 0.174828 0.053450 0.000000 0.000000 0.008920 0.000000 0.000000 0.361466
0 0 0 0 0 0 0 0 0 0
69 1,509 53,213 17,324 0 0 1,237 0 0 103,918 16 355 12,505 4,071 0 0 291 0 0 24,421
1,221 35,823 923,471 285,595 0 0 42,547 0 0 1,890,454 0.000233 0.006835 0.176207 0.054494 0.000000 0.000000 0.008118 0.000000 0.000000 0.360716
urce TOTAL INTE So RSTATE INTRASTATE INTERSTATE - INTRASTATE OPTIONAL CHCF Local
E Allocator InterLATA IntraLATA IntraLATA InterLATA IntraLATA Into rLATA InterLATA
.
IntraLATA
C D E F G H I J K L M N 0
PART 36 SEPARATION PROGRAM
File: Part 36
COMPANY: FREMONT TELCOM, INC. VERSION: 2.7 11/11/11 DESCRIPTION: 2011 Cost Study PRINTED: 08/14/12 01:06 PM TIME PERIOD: 12/31111
Part 36 I MESSAGE TOLL SERVICE PRIVATELINE I
1/17 1 TCA, Inc. - Telcom Consulting Associates
PART 36 SEPARATION PROGRAM
File: Part 36 -
VERSION: 2.7 11/11/11
PRINTED: 08/14/12 01:06 PM
TI I I I IkI
COMPANY: FREMONT TELCOM, INC.
DESCRIPTION: 2011 Cost Study
TIME PERIOD: 12131/11
Part 36
urce TO
Line Description
A B
1 Account 2110- GENERAL SUPPORT FACILITIES
2
So TAL
Allocator
C
INTERSTATE INTRASTATE INTERSTATE - INTRASTATE OPTIONAL CHCF Local
Exchange InterLATA IntraLATA InterLATA IntraLATA InterLATA lntraLATA InterLATA IntraLATA
D E F G H I J 1< L M N 0
3 Total General Support Facilities GSF 1,509,131 552,358 366 7,793 286,514 88,411 0 0 5,891 0 0 567,797 4 ACIW 1.000000 0.366011 0.000243 0.005164 0.189854 0.058584 0.000000 0.000000 0.003904 0.000000 0.000000 0.376241 5
6 Accounts 2210 -2230 CENTRAL OFFICE EQUIPMENT
7
8 Equal Access Equipment EQA 0 . 0 0 0 0 0 0 0 0 0 0 0 9 AEQA 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 10 Cat I Operator Systems ICO 0 0 0 0 0 0 0 0 0 0 0 0 11 ACCS 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 12 Cat 2 Tandem Switching 2CO 0 0 0 0 0 0 0 0 0 0 0 0 13 A2CO 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 14 Cat 3 Local Switching 3CO 2,871,337 2,437,547 3,089 0 0 0 0 0 0 0 0 430,701 15 OEM 1.000000 0.848924 0.001076 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.150000 16 Total COE Switching COES 2,871,337 2,437,547 3,089 0 0 0 0 0 0 0 0 430,701 17 ACOES 1.000000 0.848924 0.001076 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.150000 18
19 Cat 4.11 Wideband Exchange IIC 1,451,689 0 0 0 0 1,451,689 0 0 0 0 0 0 20 AuG 1.000000 0.000000 0.000000 0.000000 0.000000 1.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 21 Cat 4.12 Exchange Trunk 12C 0 0 0 0 0 0 0 0 0 0 0 0 22 Al 2C 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 23 Cat 4.13 Exchange Line 13C 6,221,623 1,532,293 0 40,575 1,491,718 5,136 0 0 22,257 0 0 3,129,644 24 SPFLP 1.000000 0.246285 0.000000 0.006522 0.239763 0.000826 0.000000 0.000000 0.003577 0.000000 0.000000 0.503027 25 Cat 4.21 Wideband IXC DSL 21C 0 0 0 0 0 0 0 0 0 0 0 26 A21C 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
0
0.000000 27 Cat 4.22 Wideband IXC Non DSL 22C 83,224 0 0 0 0 75,430 0 0 2,934 0 0 4,860 28 A22C 1.000000 0.000000 0.000000 0.000000 0.000000 0.906349 0.000000 0.000000 0.035257 0.000000 0.000000 0.058394 29 Cat 4.23 Other lnterexchange 23C 497,060 418,789 537 1,930 70,986 1,186 0 0 3,633 0 0 0 30 A23C 1.000000 0.842532 0.001079 0.003882 0.142812 0.002386 0.000000 0.000000 0.007308 0.000000 0.000000 0.000000 31 Cat 4.3 Host/Remote 43C 0 0 0 0 0 0 0 0 0 0 0 0 32 A43C 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 33 Total COETransmission COET 8,253,596 1,951,082 537 42,505 1,562,704 1,533,442 0 0 28,823 0 0 3,134,504 34 ACOET 1.000000 0.236392 0.000065 0.005150 0.189336 0.185791 0.000000 0.000000 0.003492 0.000000 0.000000 0.379774 35
36
37
38 Total Central Office Equipment COE 11,124,933 4,388,629 3,626 42,505 1562,704 1,533,442 0 0 28,823 0 0 3,565,204 39 ACOE 1.000000 0.394486 0.000326 0.003821 0.140469 0.137838 0.000000 0.000000 0.002591 0.000000 0.000000 0.320470
2/17 2 TCA, Inc. - Telcom Consulting Associates
Line Description
[A B
I Account 2310 INFORMATION ORIGINATION/TERMINATION EQUIPMENT
2
3 Total Info Orig/Term Equip lOT 0 0
4 SPF 0.000000 0.000000
5
6 Account 2410 - CABLE & WIRE FACILITIES
7
8 Cat 1 Exchange Line ICW 15,539,841 3,827,231
9 SPFLP 1.000000 0.246285
10 Cat 2 Wideband & Exch Trnk 2CW 73,425 0
11 A2CW 1.000000 0.000000
12 Cat 3.1 Wideband IXC DSL 31W 0 0
13 A31W 0.000000 0.000000
14 Cat 3.2 Wideband IXC Non DSL 32W 253,070 0
15 A32W 1.000000 0.000000
16 Cat 3.3 Other Interexch 33W 3,490,379 2,940,757
17 A33W 1.000000 0.842532
18 Cat 4 Host/Remote 4CW 0 0
19 A4CW 0.000000 0.000000
20
21 Total Cable & Wire Facilities CWF 19,356,715 6,767,988
22 ACWF 1.000000 0.349645
23
24 Total COE IOT& CWF CIW 30,481,648 11,156,617
25 ACIW 1.000000 0.366011
26
27 CAPITAL LEASES:
28 General Support Facilities CLG 0 0
29 ACIW 0.000000 0.000000
30 Central Office Equipment CLC 0 0
31 ACOE 0.000000 0.000000
32 Information Orig/Term CLT 0 0
33 SPF 0.000000 0.000000
34 Cable & Wire Facilities CLW 0 0
35 ACWF 0.000000 0.000000
36 Total Capital Leases 0 0
37 0.000000 0.000000
38
39
0 0 0 0 0 0 0 0 0 0
0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
0 101,345 3,725,886 12,829 0 0 55,591 0 0 7,816,959
0.000000 0.006522 0.239763 0.000826 0.000000 0.000000 0.003577 0.000000 0.000000 0.503027
0 0 0 0 0 0 0 0 0 73,425
0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 1.000000
0 0 0 0 0 0 0 0 0 0
0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
0 0 0 231,136 0 0 9,070 0 0 12,864
0.000000 0.000000 0.000000 0.913329 0.000000 0.000000 0.035840 0.000000 0.000000 0.050832
3,768 13,550 498,468 8,329 0 0 25,508 0 0 0
0.001079 0.003882 0.142812 0.002386 0.000000 0.000000 0.007308 0.000000 0.000000 0.000000
0 0 0 0 0 0 0 0 0 0
0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
3,768 114,895 4,224,354 252,294 0 0 90,169 0 0 7,903,248
0.000195 0.005936 0.218237 0.013034 0.000000 0.000000 0.004658 0.000000 0.000000 0.408295
7,393 157,399 5,787,058 1,785,736 0 0 118,992 0 0 11,468,452
0.000243 0.005164 0.189854 0.058584 0.000000 0.000000 0.003904 0.000000 0.000000 0.376241
0 0 0 0 0 0 0 0 0 0
0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
0 0 0 0 0 0 0 0 0 0
0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
0 0 0 0 0 1 0 0 0 0 0 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
0 0 0 0 0 0 0 0 0 0 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0 0 0 0 0 0 0 0 0 0
0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
Source TOTAL INTE RSTATE INTRASTATE INTERSTATE INTRASTATE OPTIONAL CHCF Local
Exchange Allocator InterLATA IntraLATA InterLATA IntraLATA InterLATA IntraLATA InterLATA IntraLATA
C D E F G H I J K L M N I 0
PART 36 SEPARATION PROGRAM
File: Part 36
COMPANY: FREMONT TELCOM, INC. VERSION: 2.7 11/11/11
DESCRIPTION: 2011 Cost Study PRINTED: 08/14/12 01:06 PM
TIME PERIOD: 12/31/11
Part 36 MESSAGE TOLL SERVICE I PRIVATE LINE I
3/17 3 TCA, Inc. - Telcom Consulting Associates
COMPANY: FREMONT TELCOM, INC.
DESCRIPTION: 2011 Cost Study
TIME PERIOD: 12/31/11
Part 36
Line Description
A B
PART 36 SEPARATION PROGRAM
File: Part 36 -
VERSION: 2.7 11/11/11
PRINTED: 08/14/12 01:06 PM
MFMF TflI I SFPVICF PRIVATF I IMP
Source TOTAL INTERSTATE INTRASTATE INTERSTATE INTRASTATE I OPTIONAL CHCF Local
Exchange Allocator InterLATA IntraLATA InterLATA lntraLATA InterLATA IntraLATA lnterLATA IntraLATA
C D I E F G H I J K L M I N 1 0
2 Leasehold Improvements
3
4 Total Tangible Assets
5
6
7
8 INTANGIBLE ASSETS
9
10
11 TOTAL 2001 RATE BASE
12
13
14
15 RATE BASE ITEMS NOT IN 2001
16
17 2002 Plant Held Future Use
18
19 2003 Plant Under Constr ST
20
21 2004 Plant Under Constr LT
22
23 2005 Plant Aquisition Adj
24
25 1220 Material & Supplies
26
27 1402 RTB Stock
28
29 Cash Working Capital
30
31 Other Noncurrent Assets
32
33 Deferred Maint & Retire
34
35 Deferred Charges
36
37
38 Total Non 2001 Rate Base
39
ILl 0 0 0 0 0 0 0 0 0 0 0 0
A2001 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
TTA 0 0 0 0 0 0 0 0 0 0 0 0
ATTA 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
ING 0 0 0 0 0 0 0 0 0 0 0 0
A2001. 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
2001 31,990,779 11,708,976 7,759 165,192 6,073,572 1,874,147 0 0 124,883 1 0 0 12,036,250
A2001 1.000000 0.366011 0.000243 0.005164 0.189854 0.058584 0.000000 0.000000 0.003904 0.000000 0.000000 0.376241
PFU 0 0 0 0 0 0 0 0 0 0 0 0
A2001 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0000000
PUC 93,947 34,386 23 485 17,836 5,504 0 0 367 0 0 35,347
A2001 1.000000 0.366011 0.000243 0.005164 0.189854 0.058584 0.000000 0.000000 0.003904 0.000000 0.000000 0.376241
PUL 0 0 0 0 0 0 0 0 0 0 0 0
A2001 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
TPA 0 0 0 0 0 0 0 0 0 0 0 0
A2001 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 M&S 141,239 49,384 27 838 30,824 1,841 0 0 658 0 0 57,667 ACWF 1.000000 0.349645 0.000195 0.005936 0.218237 0.013034 0.000000 0.000000 0.004658 0.000000 0.000000 0.408295 RIB 0 0 0 0 0 0 0 0 0 0 0 0 A2001 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 CWC 421,213 164,277 89 3,240 74,235 22,295 0 0 4,213 0 0 152,865 ACEXP 1.000000 0.390009 0.000211 0.007692 0.176240 0.052931 0.000000 0.000000 0.010001 0.000000 0.000000 0.362916 ONA 0 0 0 0 0 0 0 0 0 0 0 0 A2001 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 DMR 0 0 0 0 0 0 0 0 0 0 0 0 A2001 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 DFC 0 0 0 0 0 0 0 0 0 0 0 0 A2001 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
N2001RB 656,399 248,046 139 4,563 122,894 29,640 0 0 5,237 0 0 245,879 AN2001RB 1.000000 0.377889 0.000212 0.006952 0.187225 0.045155 0.000000 0.000000 0.007979 0.000000 0.000000 0.374588
4/17 4 TCA, Inc. - Telcom Consulting Associates
Line Description
A B
1 Account 3100 - ACCUMULATED DEPRECIATION
2
3 General Support Facilities ADG (1371651) (502039) (333)
4 ACIW 1.000000 0.366011 0.000243
5 Central Office Equipment ADC (2,740966) (2,326,872) (2,949)
6 Switching ACOES 1.000000 0.848924 0.001076
7 Central Office Equipment ADT (7,498,304) (1,772,537) (487)
B Transmission ACOET 1.000000 0.236392 0.000065
9 Information Orig/Term ADI 0 0 0
10 SPF 0.000000 0.000000 0.000000
11 Cable & Wire Facilities ADW (17,062,362) (5,965,778) (3,321)
12 ACWF 1.000000 0.349645 0.000195
13 Total Account 3100 Accumulated Depr (28,673,283) (10,567,226) (7,090)
14 1.000000 0.368539 0.000247
15
16
17 Accounts 3200 through 3600 ACCUMULATED DEPRECIATION & AMORTIZATION
18
19 3200 Plant Held Future AAP 0 0 0
20 A2001 0.000000 0.000000 0.000000
21 3400 Tangible Assets MT 0 0 0
22 A2001 0.000000 0.000000 0.000000
23 3500 Intangible Assets Ml 0 0 0
24 A2001 0.000000 0.000000 0.000000
25 3600 Plant Acquisition Adjust AAA 0 0 0
26 A2001 0.000000 0.000000 0.000000
27
28 Total Accnts 3200 Through 3600 0 0 0
29 0.000000 0.000000 0.000000
30
31
32 Total Accum Depr & Amort TD&A (28,673,283) (10,567,226) (7,090)
33 1.000000 0.368539 0.000247
34
35
36 NET TELEPHONE PLANT 2001-AD&A 3,317,496 1,141,749 669 37 ANTP 1.000000 0.344160 0.000202
38
39
urce So TOTAL INTERSTATE INTRASTATE INTERSTATE INTRASTATE OPTIONAL CHCF Local
Exchange Allocator InterLATA IntraLATA InterLATA IntraLATA InterLATA IntraLATA InterLATA IntraLATA
C D E F G .H I J K L M N 0
(7,083) (260,413) (80,357) 0 0 1 (5,355) 0 0 (516,072)
0.005164 0.189854 0.058584 0.000000 0.000000 0.003904 0.000000 0.000000 0.376241
(0) (0) 0 0 1 0 0 0 0 (411,145)
0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.150000
(38,615) (1,419,700) (1,393,116) 0 0 (26,186) 0 0 (2,847,663)
0.005150 0.189336 0.185791 0.000000 0.000000 0.003492 0.000000 0.000000 0.379774
0 0 0 0 0 0 0 0 0
0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
(101,276) (3,723,641) (222,389) 0 0 (79,481) 0 0 (6,966,475)
0.005936 0.218237 0.013034 0.000000 0.000000 0.004658 0.000000 0.000000 0.408295
(146,974) (5,403,754) (1,695,862) 0 0 (111,021) 0 0 (10,741,355)
0.005126 0.188460 0.059144 0.000000 0.000000 0.003872 0.000000 0.000000 0.374612
0 0 0 0 0 0 0 0 0
0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
0 0 0 0 0 0 0 0 0
0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
0 0 0 0 0 0 0 0 0
0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
0 0 0 0 0 0 0 0 0 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
0 0 0 0 0 0 0 0 0 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
(146,974) (5,403,754) (1,695,862) 0 0 (111,021) 0 0 (10,741,355) 0.005126 0.188460 0.059144 0.000000 0.000000 0.003872 0.000000 0.000000 0.374612
18,218 669,818 178,285 0 0 13,862 0 0 1,294,894 0.005491 0.201905 0.053741 0.000000 0.000000 0.004178 0.000000 0.000000 0.390323
PART 36 SEPARATION PROGRAM
File: Part 36
COMPANY: FREMONT TELCOM, INC. VERSION: 2.7 11/11/11
DESCRIPTION: 2011 Cost Study PRINTED: 08/14/12 01:06 PM
TIME PERIOD: 12/31/11
Part 36 I UFARA(ZF TflI I SFPVIc' 00111ATC I IKI I
5/17 5 TCA, Inc. - Telcom Consulting Associates
PART 36 SEPARATION PROGRAM
File: Part 36
COMPANY: FREMONT TELCOM, INC. VERSION: 2.7 lI/Il/Il
DESCRIPTION: 2011 Cost Study PRINTED: 08/14/12 01:06 PM
TIME PERIOD: 12/31/11
Part 36 MESSAGE TOLL SERVICE PRIVATE LINE
Source TOTAL INTERSTATE INTRASTATE INTERSTATE I INTRASTATE OPTIONAL CHCF Local Line Description Allocator InterLATA IntraLATA InterLATA IntraLATA InterLATA IntraLATA InterLATA IntraLATA
I
Exchange
A B C 0 E F G H I J K L M N :0
1 Account 4340 ACCUMULATED DEFERRED INCOME TAX
2
3 General Support Facilities DTG 0 0 0 0 0 0 0 0 0 0 0 0 4 AGSF 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 5 Central Office Equipment DTC 0 0 0 0 0 0 0 0 0 0 0 0 6 Switching ACOES 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 7 Central Office Equipment DTT 0 0 0 0 0 0 0 0 0 0 0 0 8 Transmission ACOET 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 9 Information Orig/Term DTI 0 0 0 0 0 0 0 0 0 0 0 0 10 AIOT 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 11 Cable & Wire Facilities DTW 0 0 0 0 0 0 0 0 0 0 0 0 12 ACWF 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 13 Tangible Assets
14 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 15 Intangible Assets
16 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 17 Plant Held Future Use
18 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 19 Plant Acquisition Adjustment
20 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 21 Unclassified DOT 1331,845 487,470 323 6,877 252,856 78,025 0 0 5,199 0 0 501,095 22 A2001 1.000000 0.366011 0.000243 0.005164 0.189854 0.058584 0.000000 0.000000 0.003904 0.000000 0.000000 0.376241 23
24 Total Deferred Income Tax TDOT 1,331,845 487,470 323 6,877 252,856 78,025 0 0 5,199 0 0 501,095 25 ADOT 1.000000 0.366011 0.000243 0.005164 0.189854 0.058584 0.000000 0.000000 0.003904 0.000000 0.000000 0.376241 26
27 OTHER CREDITS
28
29 Other Longterm Liabilities OLL 0 0 0 0 0 0 0 0 0 0 30 ABIG3 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
0
0.000000
0
0.000000 31 Customer Deposits CDP 0 0 0 0 0 0 0 0 0 0 0 0 32 A2001 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 33
34 Total Other Credits TOTHCR 0 0 0 0 0 0 0 0 0 35 ATOTHCR 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
0
0.000000
0
0.000000
0
0.000000 36
37
38 TOTAL NET RATE BASE TNRB 5,305,739
39 (NET INVESTMENT)
1,877,265 1,131 29,659 1,045,568 285,949 0 0 24,299 0 0 2,041,868
6/17 6 TCA, Inc. - Telcom Consulting Associates
DESCRIPTION: 2011 Cost Study
TIME PERIOD: 12/31111
Part 36
Source TOTAL
Line Description Allocator
A B C D
COMPANY: FREMONT TELCOM, INC.
INTERSTATE INTRASTATE INTERSTATE - INTRASTATE OPTIONAL CHCF Local
Exchange InterLATA IntraLATA InterLATA IntraLATA InterLATA IntraLATA InterLATA
.
IntraLATA
E F G H I J K L M N 0
File: Part 36
VERSION: 2.7 11/11/11
PRINTED: 08/14/12 01:06 PM
PART 36 SEPARATION PROGRAM
1 PLANT SPECIFIC OPERATING EXPENSES
2
3 6110 Network Support Exp NSE C
4 ACIW 0.000000
5 6120 General Support Exp GSE 1033,287
6 ACIW 1.000000
7 6210 Central Office Switching COS 186,297
8 ACOE 1.000000
9 6220 Operator Systems Exp OSE 0
10 ACOE 0.000000
11 6230 Central Office Trans Exp COT 141,833
12 ACOE 1.000000
13 6310 Info Orig/Term Exp OTE 0
14 SPF 0.000000
15 6400 Cable & Wire Fac Exp CWE 440,158
16 ACWF 1.000000
17
18 Total Plant Specific Expense PLNTSPEX 1,801,574
19 APLNTSPEX 1.000000
20
21 PLANT NONSPECIFIC OPERATING EXPENSES
22
23 6510 Other Prop & Equip OPP 3
24 A2001 1.000000
25 6530 Network Operation Exp NOE 422,415
26 ACIW 1.000000
27 6540 Access Expense NAE 99,409
28 INTERSTATE 1.000000
29
30 Total Plant NonSpecific Exp PLNTNSPEX 521,827
31 APLNTNSPEX 1.000000
32
33
34
35
36
37
38
39
0 0 0 0 0 0 0 0 0 0 0
0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
378,194 251 5,336 196,173 60,534 0 0 4,034 0 0 388,765
0.366011 0.000243 0.005164 0.189854 0.058584 0.000000 0.000000 0.003904 0.000000 0.000000 0.376241
73,491 61 712 26,169 25,679 0 0 483 0 0 59,702
0.394486 0.000326 0.003821 0.140469 0.137838 0.000000 0.000000 0.002591 0.000000 0.000000 0.320470
0 0 0 0 0 0 0 0 0 0 0 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
55,951 46 542 19,923 19,550 0 0 367 0 0 45,453
0.394486 0.000326 0.003821 0.140469 0.137838 0.000000 0.000000 0.002591 0.000000 0.000000 0.320470
0 0 0 0 0 0 0 0 0 0 0 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
153,899 86 2,613 96,059 5,737 0 0 2,050 0 0 179,714 0.349645 0.000195 0.005936 0.218237 0.013034 0.000000 0.000000 0.004658 0.000000 0.000000 0.408295
661,536 443 9,202 338,324 111,500 0 0 6,934 0 0 673,635 0.367199 0.000246 0.005108 0.187794 0.061890 0.000000 0.000000 0.003849 0.000000 0.000000 0.373915
1 0 0 1 0 0 0 0 0 0 1 0.366011 0.000243 0.005164 0.189854 0.058584 0.000000 0.000000 0.003904 0.000000 0.000000 0.376241 154,609 102 2,181 80,197 24,747 0 0 1,649 0 0 158,930 0.366011 0.000243 0.005164 0.189854 0.058584 0.000000 0.000000 0.003904 0.000000 0.000000 0.376241 74,963 0 0 0 0 0 0 0 0 0 24,446 0.754086 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.245914
229,572 102 2,181 80,198 24,747 0 0 1,649 0 0 183,377 0.439940 0.000196 0.004180 0.153686 0.047424 0.000000 0.000000 0.003160 0.000000 0.000000 0.351414
7/17 7 TCA, Inc. - Telcom Consulting Associates
Line Description
A B
1 6561 DEPRECIATION EXPENSE - TPIS
2
3 General Support Facilities DEG
4 ACIW
5 Central Office Equipment DEC
6 Switching ACOES
7 Central Office Equipment DET
8 Transmission ACOET
9 Infor Orig/Term Equipment DEl
10 SPF
11 Cable & Wire Facilities DEW
12 ACWF
13
14 Total 6561 Depreciation EXp TOE
15
16
17
18 6562 Depr Plant Held Future DPH
19 A2001
20
21 6563 Amort Tangible Assets TNG
22 A200I
23
24 6564 Amort Intangible Assets AMI
25 A2001
26
27 6565 Amort Plant Acquisition AEO
28 A200I
29
30
31 Total Depr & Amort Expense TD&AEX
32 ATD&AEX
33
34
35
36
37
38
39
129,504 47,400 31 669 24,587 7,587 0 0 506 0 0 48,725
1.000000 0.366011 0.000243 0.005164 0.189854 0.058584 0.000000 0.000000 0.003904 0.000000 0.000000 0.376241
158,514 134,566 171 0 0 0 0 0 0 0 0 23,777
1.000000 0.848924 0.001076 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.150000
222,966 52,707 14 1,148 42,216 41,425 0 0 779 0 0 84,677
1.000000 0.236392 0.000065 0.005150 0.189336 0.185791 0.000000 0.000000 0.003492 0.000000 0.000000 0.379774
0 0 0 0 0 .0 0 0 0 0 0 0
0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
449,867 157,294 88 2,670 98,178 5,864 0 0 2,096 0 0 183,678
1.000000 0.349645 0.000195 0.005936 0.218237 0.013034 0.000000 0.000000 0.004658 0.000000 0.000000 0.408295
960,851 391,967 304 4,487 164,980 54,875 0 0 3,380 0 0 340,857
1.000000 0.407938 0.000316 0.004670 0.171702 0.057111 0.000000 0.000000 0.003518 0.000000 0.000000 0.354745
0 0 0 0 0 0 0 0 0 0 0 0
0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
0 0 0 0 0 0 0 0 0 0 0 0 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
0 0 0 0 0 0 0 0 0 0 0 0
0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
0 0 0 0 0 0 0 0 0 0 0 0 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
960,851 391,967 304 4,487 164,980 54,875 0 0 3,380 0 0 340,857 1.000000 0.407938 0.000316 0.004670 0.171702 0.057111 0.000000 0.000000 0.003518 0.000000 0.000000 0.354745
Source TOTAL INTERSTATE INTRASTATE INTERSTATE INTRASTATE OPTIONAL CHCF Local
Exchange Allocator InterLATA IntraLATA InterLATA IntraLATA InterLATA IntraLATA InterLATA IntraLATA
C I 0 I E F G H I J K I L M I N 0
Part 36
COMPANY: FREMONT TELCOM, INC.
DESCRIPTION: 2011 Cost Study
TIME PERIOD: 12/31/11
PART 36 SEPARATION PROGRAM
File: Part 36
VERSION: 2.7 11/11/11
PRINTED: 08/14/12 01:06 PM
MPSSA(P TflI I SFPVI(F IuAT I IPJ I
8/17 8 TCA, Inc. - Telcom Consulting Associates
PART 36 SEPARATION PROGRAM
COMPANY: FREMONT TELCOM, INC.
DESCRIPTION: 2011 Cost Study
TIME PERIOD: 12/31/11
Part 36
Line Description
A B
1 6610 MARKETING EXPENSE MKE 64,361
2 AMKE 1.000000
3
4 6620 TELEPHONE OPERATOR & PUBLISHED DIRECTORY
5
6 Telephone Operator Service CCS 722
7 ACCS 1.000000
8 Classified Directory Expense NSC 0
9 LOCAL 1.000000
10 Alpha Directory Expense NSA 4,057
11 SLU 1.000000
12 Foreign Directory Expense NSF 0
13 DIRECT 0.000000
14 TWX Directory Expense NST 0
15 SLU 0.000000
16 Total 6620 Telephone Oper & Pub Dir 4,779
17 1.000000
18
19 Account 6620 Cat I Customer Services
20
21 1.1 End User Serv Order Proc EUS 21,906
22 AEUS 1.000000
23 1.1 Presubscription Srv Order PRE 6,249
24 APRE 1.000000
25 1.2 End User Payment & Call EUP 46,434
26 AEUP 1.000000
27 1.3 End User Billing EIJB 16,088
28 AEUB 1.000000
29 1.4 IXC Serv Ord Proc IXS 114
30 AIXS 1.000000
31 1.5 IXC Payment & Collection IXP 2,208
32 AIXP 1.000000
33 1.6 IXC Billing Inquiry IXB 9,914
34 AIXB 1.000000
35 1.7 Coin Collection &Admin CCL 0
36 ACCL 0.000000
37
38 Total 6620 Cat I Cust Svc Exp 102,913
39 1.000000
File: Part 36
VERSION: 2.7 11/11/11
PRINTED: 08114/12 01:06 PM
MeeAe TfI I D%IIf' I DIIAr I, Ifl I

21,912 0 0 5,497 0 0 0 0 0 0 36,952

0.340455 0.000000 0.000000 0.085410 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.574135
0 0 0 0 0 0 0 0 0 0 722
0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 1.000000
0 0 0 0 0 0 0 0 0 0 0
0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 1.000000
1,280 2 6 217 0 0 0 0 0 0 2,552
0.315620 0.000400 0.001460 0.053500 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.629020
0 0 0 0 0 0 0 0 0 0 0
0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
0 0 0 0 0 0 0 0 0 0 0
0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 1,280 2 6 217 0 0 0 0 0 0 3,274
0.267910 0.000340 0.001239 0.045413 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.685098
6,181 0 0 103 0 0 0 0 0 0 15,622 0.282177 0.000000 0.000000 0.004692 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.713131 6,249 0 0 0 0 0 0 0 0 0 0 1.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 14,247 0 657 11,871 0 0 0 0 0 0 19,659 0.306820 0.000000 0.014156 0.255654 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.423370 246 0 0 314 252 0 0 15,214 0 0 63 0.015293 0.000000 0.000000 0.019541 0.015633 0.000000 0.000000 0.945624 0.000000 0.000000 0.003908 92 0 0 6 6 0 0 9 0 0 0 0.809469 0.000000 0.000000 0.056769 0.053551 0.000000 0.000000 0.080211 0.000000 0.000000 0.000000 1,446 0 0 762 0 0 0 0 0 0 0 0.654745 0.000000 0.000000 0.345255 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 8,681 0 0 0 238 0 0 995 0 0 0 0.875581 0.000000 0.000000 0.000000 0.024031 0.000000 0.000000 0.100388 0.000000 0.000000 0.000000 0 0 0 0 0 0 0 0 0 0 0 0.000000 0,000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
37,142 0 657 13,057 496 0 0 16,218 0 0 35,343 0.360904 0.000000 0.006387 0.126873 0.004818 0.000000 0.000000 0.157589 0.000000 0.000000 0.343429
Source TOTAL INTERSTATE INTRASTATE INTERSTATE INTRASTATE OPTIONAL I CHCF Local
Exchange Allocator InterLATA IntraLATA InterLATA IntraLATA InterLATA IntraLATA InterLATA IntraLATA
C D E I F G H I J K L M N 1 0
9/17 9 TCA, Inc. - Telcom Consulting Associates
PART 36 SEPARATION PROGRAM
File: Part 36
COMPANY: FREMONTTELCOM, INC. VERSION: 2.7 11/11/11
DESCRIPTION: 2011 Cost Study PRINTED: 08/14112 01:06 PM
TIME PERIOD: 12/31111
Part 36 MFSSMF Tall .PPVI(F I PDRIATR I IPJ I
Line Description
A B
Source TOTAL INTERSTATE INTRASTATE INTERSTATE INTRASTATE OPTIONAL CHCF Local
Exchange Allocator InterLATA IntraLATA lnterLATA IntraLATA InterLATA IntraLATA InterLATA IntraLATA
C D E F G H I J K L M N 0
1 Account 6620 Cat 2 CUSTOMER SERVICES EXPENSE
2
3 Toll Ticket Processing MPE 0 0 0 0 0 0 0 0 0 0 0 0 4 AMPE 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 5 Local Message Processing 0
6 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
7 Carrier Access B&C CBC 22,949 11,475 0 305 11,170 0 0 0 0 0 0 0 8 ACBC 1.000000 0.500000 0.000000 0.013282 0.486718 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 9 Other B&C OBC 40,282 12,012 0 7,070 7,066 0 0 0 0 0 0 14,135 10 AOBC 1.000000 0.298200 0.000000 0.175500 0.175400 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.350900 11 End User B&C EBC 2,120 2,120 0 0 0 0 0 0 0 0 0 0 12 INTERSTATE 1.000000 1.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 13 Total Account 6620 Cat 2 65,351 25,607 0 7,374 18,235 0 0 0 0 0 0 14,135 14 1.000000 0.391831 0.000000 0.112842 0.279034 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.216293 15
16 Total Accnt662O Cat l + Cat 2 168,264 62,748 0 8,032 31,292 496 0 0 16,218 0 0 49,478 17 AS1&2 1.000000 0.372916 0.000000 0.047733 0.185970 0.002947 0.000000 0.000000 0.096384 0.000000 0.000000 0.294051 18
19 Cat 3 CUSTOMER SERVICES DOTH 4,315 3,462 0 0 853 0 0 0 0 0 0 0 20 AS1&2 1.000000 0.802317 0.000000 0.000000 0.197683 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 21
22 Total 6610 + 6620 TCUST 241,719 89,403 2 8,038 37,859 496 0 0 16,218 0 0 89,704 23 ATCUST 1.000000 0.369862 0.000007 0.033252 0.156625 0.002051 0.000000 0.000000 0.067094 0.000000 0.000000 0.371109 24
25 Big Three Expenses BIG3 1,432,422 527,353 297 14,085 260,207 76,208 0 0 20,767 0 0 533,504 26 ABIG3 1.000000 0.368155 0.000207 0.009833 0.181655 0.053202 0.000000 0.000000 0.014498 0.000000 0.000000 0.372449 27
28 CORPORATE OPERATIONS EXPENSES
29
30 6710 Executive & Planning E&P 118,562 43,649 25 1,166 21,537 6,308 0 0 1,719 0 0 44,158 31 ABIG3 1.000000 0.368155 0.000207 0.009833 0.181655 0.053202 0.000000 0.000000 0.014498 0.000000 0.000000 0.372449 32 6720 General & Administrative DG&A 655,169 277,237 124 5,882 108,656 $1,823 0 0 8,672 0 0 222,777 33 ABIG3 1.000000 0.423153 0.000189 0.008977 0.165843 0.048572 0.000000 0.000000 0.013236 0.000000 0.000000 0.340030 34 6720 Equal Access EQE 0 0 0 0 0 0 0 0 0 0 0 0 35 AEQE 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 36
37 Total Corporate Operations TCORP 773,731 320,886 148 7,047 130,193 38,130 0 0 10,391 0 0 266,935 38 ATCORP 1.000000 0.414725 0.000192 0.009108 0.168266 0.049281 0.000000 0.000000 0.013430 0.000000 0.000000 0.344998 39 Icorporate Exp Umitation-lnformational Use Only 0 0 0 0 0 0 0 0 0 0 0 0
10/17 10 TCA, Inc. - Telcom Consulting Associates
PART 36 SEPARATION PROGRAM
File: Part 36
COMPANY: FREMONT TELCOM, INC. VERSION: 2.7 11/11111
DESCRIPTION: 2011 Cost Study PRINTED: 08/14/12 01:06 PM
TIME PERIOD: 12/31/11
Part 36 MESSAGE TOLL SERVICE I PRIVATE LINE I
Source TOTAL INTERSTATE INTRASTATE INTERSTATE INTRASTATE OPTIONAL CHCF Local
Exchange Allocator InterLATA IntraLATA InterLATA IntraLATA InterLATA IntraLATA InterLATA IntraLATA
C D E F G I H I I J K L M N 0
Line Description
A B
1 Accnt 7200 Operating Taxes DOTX 41,392 16,706
2 ADOTX 1.000000 0.403598
3
4 Account 7100 & 7300 Operating Expenses, Misc. Income, & Rent Revenue
5
6 7l00 Other Expenses OlE 0 0
7 A2001 0.000000 0.000000
8 7300 Gains & Losses on Disp GLD 0 0
9 A2001 0.000000 0.000000
10 7300 Contributions & Fees SCH 0 0
11 ATCORP 0.000000 0.000000
12 GSF Rent Revenue GSFR 0 0
13 AGSF 0.000000 0.000000
14 COE SW Rent Revenue COESR 0 0
15 ACOES 0.000000 0.000000
16 COE TR Rent Revenue COETR 0 0
17 ACOET 0.000000 0.000000
18 CWF Rent Revenue CWFR 0 0
19 ACWF 0.000000 0.000000
20
21 Total Oper Expense & Income TOPEXI 0 0
22 ATOPEXI 0.000000 0.000000
23
24 Accounts 7500, 7600, & 7900
25
26 Capital Lease Interest CLI 0 0
27 A2001 0.000000 0.000000
28 Customer Deposit Interest INT 0 0
29 ANTP 0.000000 0.000000
30 Extraordinary Items EXO 0 0
31 A2001 0.000000 0.000000
32 Inc Effect Jurs Rate Diff IJR 0 0
33 A2001 0.000000 0.000000
34
35 Total 7500, 7600, & 7900 T777 0 0
36 ATTn 0.000000 0.000000
37 Account 7340 Allowance for Funds
38 Used During Construction AFUDC 0 0
39 A2003 0.000000 0.000000

9 201 7,393 2,281 0 0 152 0 0 14,650

0.000228 0.004858 0.178598 0.055111 0.000000 0.000000 0.003672 0.000000 0.000000 0.353935
0 0 0 0 0 0 0 0 0 0
0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
0 0 0 0 0 0 0 0 0 0
0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
0 0 0 0 0 0 0 0 0 0
0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
0 0 0 0 0 0 0 0 0 0
0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
0 0 0 0 0 0 0 0 0 0
0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
0 0 0 0 0 0 0 0 0 0
0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
0 0 0 0 0 0 0 0 0 0
0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
0 0 0 0 0 0 0 0 0 0
0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
0 0 0 0 0 0 0 0 0 0
0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0 0 0 0 0 0 0 0 0 0
0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0 0 0 0 0 0 0 0 0 0
0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0 0 0 0 0 0 0 0 0 0 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
0 0 0 0 0 0 0 0 0 0 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
0 0 0 0 0 0 0 0 0 0 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
11/17 11 TCA, Inc. - Telcom Consulting Associates
Line Description
A B
1 FEDERAL INCOME TAX COMPUTATION
2
3 Return On Investment ROI
4 Interest Expense FIX
5 Income Adjustments FIT INCADJFT
6 Amortization of ITC ITC
7 Base Federal Inc Tax SUM(3:6)
8
9 Allocated Rate Level 75,000
10 Fed Tax Base I Allocation % 0
11
12 Federal Tax Base By Rate Level
13 50,000 15.00%
14 25,000 25.00%
15 25,000 34.00%
16 235,000 39.00%
17 9,665,000 35.00%
18 5,000,000 35.00%
19 3,333,333 38.00%
20 0 35%
21
22 15.00% 17.65%
23 18.33% 33.33%
24 22.25% 51.52%
25 34.00% 63.93%
26 34.97% 53.85%
27 35.09% 53.85%
28 35.53% 61.29%
29 35.53% 53.85%
30 Total Tax
31 Less Credits
32 Net Federal Income Tax FEDINCTX
33 AFIT
34
35 EFFECTIVE TAX RATE
36
37
38
39
540,351 211,192 127 2,803 98,806 32,169 0 0 2,296 0 0 192,957
0 0 0 0 0 0 0 0 0 0 0 0
88 30 0 0 18 5 0 0 0 0 0 34
0 0 0 0 0 0 0 0 0 0 0 0
540,439 211,223 127 2,803 98,824 32,174 0 0 2,297 0 0 192,991
1.000000 0.390835 0.000236 0.005187 0.182859 0.059533 0.000000 0.000000 . 0.004249 0.000000 0.000000 0.357101
0 0 0 0 0 0 0 0 0 0 0 0
0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
(540,439) (211,223) (127) (2,803) (98,824) (32,174) 0 0 (2,297) 0 0 (192,991)
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 291,005 113,735 69 1,509 53,213 17,324 0 0 1,237 0 0 103,918 291,005 113,735 69 1,509 53,213 17,324 0 0 1,237 0 0 103,918 0 0 0 0 0 0 0 0 0 0 0 0 291,005 113,735 69 1,509 53,213 17,324 0 0 1,237 0 0 103,918 1.000000 0.390835 0.000236 0.005187 0.182859 0.059533 0.000000 0.000000 0.004249 0.000000 0.000000 0.357101
35.00%
Source TOTAL INTERSTATE INTRASTATE INTERSTATE INTRASTATE OPTIONAL CHCF Local
Exchange Allocator InterLATA IntraLATA InterLATA IntraLATA InterLATA IntraLATA InterLATA IntraLATA
C D I E F G H I J K I L I M N. 0
Part 36
COMPANY: FREMONT TELCOM, INC.
DESCRIPTION: 2011 Cost Study
TIME PERIOD: 12/31/11
PART 36 SEPARATION PROGRAM
File: Part 36
VERSION: 2.7 11111/11
PRINTED: 08114/12 01:06 PM
MA(2. TAI I UIt I DDIIAT I IkI I
12/17 12 . TCA, Inc. - Telcom Consulting Associates
PART 36 SEPARATION PROGRAM
File: Part 36
COMPANY: FREMONT TELCOM, INC. VERSION: 2.7 11/11/11
DESCRIPTION: 2011 Cost Study PRINTED: 08/14/12 01:06 PM
TIME PERIOD: 12131/11
Part 36 I MCCA( TfI I I Ifl I
Source TOTAL INTERSTATE INTRASTATE INTERSTATE INTRASTATE OPTIONAL CHCF Local
Exchan e Allocator InterLATA IntraLATA InterLATA IntraLATA InterLATA IntraLATA InterLATA IntraLATA
C D I E F I G H I I J I K L M I N I 0
Line Description
A B
1 STATE INCOME TAX COMPUTATION
2
3 Return On Investment ROI
4 Interest Expense INTEXP
5 Income Adjustment SIT INCADJST
6 Federal Tax FEDTX
7 Base State Inc Tax SUM(3:6)
8
9 Allocated Rate Level 50,000
10 State Tax Base j Allocation % 0
11 State Tax Base By Rate Level
12 50,000 7.60%
13 0 7.60%
14 0 7.60%
15 0 7.60%
16 0 7.60%
17 Effective Rate Gross-up Rate
18 7.60% 8.23%
19 7.60% 8.23%
20 7.60% 8.23%
21 7.60% 8.23%
22 7.60% 8.23%
23 Total Tax
24 Less Credits
25 Net State Income Tax STINCD(
26 ASIT
27
28 CASH WORKING CAPITAL COMPUTATION
29 Total Expenses TEX
30 Add Back Rent Revenue
31 Less Non Cash Expenses:
32 Depreciation & Amortization TD&AE
33 Net Cash Expense Before Taxes
34 Federal Income Taxes FIT/ITC
35 State Income Taxes SIT
36 Interest Expense FIX
37 Total Cash Expenses
38 Minimum Bank Balance MINBANK
39 Cash Working Capital CWC
40 0.115479 ACWC

540,351 211,192 127 2,803

0 0 0 0

88 30 0 0

291,005 113,735 69 1,509

831,444 324,958 196 4,313

1.000000 0.390835 0.000236 0.005187

0 0 0 0

0.000000 0.000000 0.000000 0.000000

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

(831444) (324,958) (196) (4,313)

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

68,387 26,728 16 355

68,387 26,728 16 355

0 0 0 0

68,387 26,728 16 355

1.000000 0.390835 0.000236 0.005187

4,341,094 1,710,070 1,009 31,157

0 0 0 0

960,851 391,967 304 4,487

3,380,243 1,318,102 705 26,669

214,080 83,672 50 1,110

53,188 20,788 13 276

0 0 0 0

3,647,511 1,422,562 768 28,056

0 0 0 0

421,213 164,277 89 3,240

1.000000 0.390009 0.000211 0.007692

98,806 32,169 0 0 2,296 0 0 192,957

0 0 0 0 0 0 0 0

18 5 0 0 0 0 0 34

53,213 17,324 0 0 1,237 0 0 103,918

152,037 49,499 0 0 3,533 0 0 296,909

0.182859 0.059533 0.000000 0.000000 0.004249 0.000000 0.000000 0.357101

0 0 0 0 0 0 0 0

0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

(152,037) (49,499) 0 0 (3,533) 0 0 (296,909)

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

12,505 4,071 0 0 291 0 0 24,421

12,505 4,071 0 0 291 0 0 24,421

0 0 0 0 0 0 0 0

12,505 4,071 0 0 291 0 0 24,421

0.182859 0.059533 0.000000 0.000000 0.004249 0.000000 0.000000 0.357101

758,947 232,030 0 0 38,724 0 0 1,569,159

0 0 0 0 0 0 0 0

164,980 54,875 0 0 3,380 0 0 340,857

593,967 177,154 0 0 35,344 0 0 1,228,301

39,146 12,745 0 0 910 0 0 76,447

9,726 3,167 0 0 226 0 0 18,993

0 0 0 0 0 0 0 0

642,838 193,066 0 0 36,480 0 0 1,323,742

0 0 0 0 0 0 0 0

74,235 22,295 0 0 4,213 0 0 152,865

0.176240 0.052931 0.000000 0.000000 0.010001 0.000000 0.000000 0.362916
13/17 13 TCA, Inc. - Telcom Consulting Associates
Line Description
A B
1 SEPARATION AMOUNTS, FACTORS, AND ALLOCATION DEVELOPMENT
2
3 Loops LP 3,634 0
4 SPF SPF 1.000000 0.250000
5 Allocator From Ln3 & Ln4 SPFLP 1.000000 0.246285
6 Allocates COE Cat 4.13 & CWF Cat 1 (Exchange Line)
7
8 Exch Trnk Term COE 4.12 T412C 1 0
9 Exch Ink MOU COE 4.12 M412C 0.000000 0.000000
10 Allocator From Ln8 & Ln9 Al2C 1.000000 0.000000
11
12 Exch Trnk Miles CWF Cat 2 TM2W 73,425 0
13 Exch Trnk MOU CWF Cat 2 M2W 1.000000 0.325572
14 Allocator From Ln12 & Ln13 A2CW 1.000000 0.000000
15
16 Wdbnd Xch Tmk COE 4.11 T411C 10,000 0
17 Wdbnd Xch MOU COE 4.11 M4IIC 0.000000 0.000000
18 Allocator From Ln16 & Ln17 A11C 1.000000 0.000000
19
20 Wdbnd lnterxch Trnks COE T422C 85,317 0
21 Wdbnd lnterxch MOU COE M422C 1.000000 0.727482
22 Allocator From Ln20 & Ln21 A22C 1.000000 0.000000
23 Allocates COE Cat 4.22 Wideband Interexchange Circuit
24
25 Wdbnd Interexch CCT Mi CIM32W 253,071 0
26 Wdbnd lnterexch MOU CWF M32W 1.000000 0.772169
27 Allocator From Ln25 & Ln26 A32W 1.000000 0.000000
28 Allocates CWF Cat 3.2 Wideband Interexchange
29
30 Circuit Terminations COE C1423C 6,705 0
31 Other lnterexch CM COE CM423C 1.000000 0.850780
32 Allocator From Ln30 & Ln31 A23C 1.000000 0.842532
33 Allocates COE Cat 4.23 Other lnterexchange
34
35 Circuit Miles CWF CTM33W 100,575 0
36 0th Interexcl, CMM CWF CMM33W 1.000000 0.850780
37 Allocator From Ln35 & Ln36 A33W 1.000000 0.842532
38 Allocates CWF 3.3 Other Interexchange
39
0 0 0 3 0 0 13 0 0 38
0.000000 0.006620 0.243380 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.500000
0.000000 0.006522 0.239763 0.000826 0.000000 0.000000 0.003577 0.000000 0.000000 0.503027
0 0 0 0 0 0 0 0 0 1
0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 1.000000
0 0 0 0 0 0 0 0 0 73,425
0.000000 0.000000 0.118353 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.556075
0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 1.000000
0 0 0 10,000 0 0 0 0 0 0
0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
0.000000 0.000000 0.000000 1.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
0 0 0 77,327 0 0 3,008 0 0 4,982
0.000000 0.000000 0.272518 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
0.000000 0.000000 0.000000 0.906349 0.000000 0.000000 0.035257 0.000000 0.000000 0.058394
0 0 0 231,137 0 0 9,070 0 0 12,864
0.000000 0.000000 0.227831 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
0.000000 0.000000 0.000000 0.913329 0.000000 0.000000 0.035840 0.000000 0.000000 0.050832
0 0 0 16 0 0 49 0 0 0 0.001090 0.003920 0.144210 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
0.001079 0.003882 0.142812 0.002386 0.000000 0.000000 0.007308 0.000000 0.000000 0.000000
0 0 0 240 0 0 735 0 0 0 0.001090 0.003920 0.144210 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
0.001079 0.003882 0.142812 0.002386 0.000000 0.000000 0.007308 0.000000 0.000000 0.000000
Source TOTAL INTERSTATE INTRASTATE INTERSTATE INTRASTATE OPTIONAL CHCF Local
Exchange Allocator InterLATA IntraLATA InterLATA IntraLATA InterLATA IntraLATA InterLATA IntraLATA
C D E F G H I J K L M N 1 0
PART 36 SEPARATION PROGRAM
File: Part 36
COMPANY: FREMONTTELCOM, INC. VERSION: 2.7 11/11/11
DESCRIPTION: 2011 Cost Study PRINTED: 08/14/12 01:06 PM
TIME PERIOD: 12131/11
Part 36 I MESSAGE TOLL SERVICE I PRIVATE LINE I
14/17 14 TCA, Inc. - Telcom Consulting Associates
PART 36 SEPARATION PROGRAM
File: Part 36

COMPANY: FREMONT TELCOM, INC. VERSION: 2.7 11/11/11
DESCRIPTION: 2011 Cost Study PRINTED: 08/14/12 01:06 PM
TIME PERIOD: 12/31/11
Part 36 MESSAGE TOLL SERVICE I PRIVATE LINE I
Source TOTAL INTERSTATE INTRASTATE INTERSTATE INTRASTATE OPTIONAL CHCF L
Line Description
A B -
I SEPARATION AMOUNTS, FACTORS, AND ALLOCATION DEVELOPMENT
2
3 Host/Remote MOU COE 4.3 A43C 1.000000 0.420830 0.000540 0.001940 0.071330 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.505360
4 Allocates COE Cat 4.3 Host Remote
5
6 Host/Remote MOUM CWF A4CW 1.000000 0.420830 0.000540 0.001940 0.071330 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.505360
7 Allocates CWF Cat 4 Host Remote
8
9 Weighted Dial Equip Minutes DEM 1.000000 0.848924 0.001076 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.150000
10 Allocates COE Cat 3
11
12 WidebandlXCDSL 0 0 0 0 0 0 0 0 0 0 0 0
13 Allocates COE 4.21 & CWF 3.1 A31W/A21C 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
14
15 Tandem Switching MOU A2CO 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
16 Allocates COE Cat 2
17
18 Current Billings AMKE 21,110 7,187 0 0 1,803 0 0 0 0 0 0 12,120
19 Allocates 6610 Marketing Expense 1.000000 0.340455 0.000000 0.000000 0.085410 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.574135
20
21 Subscriber Line Usage SLU SLU 1.000000 0.315620 0.000400 0.001460 0.053500 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.629020
22 Allocates 6622 Number Services Alpha and TWX
23
24 Wtd Standard Work Sec ACCS 1 0 0 0 0 0 0 0 0 0 0 1
25 Allocates 6623 Call Completion Service Exp 1.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 1.000000
26
27 End User SOP Contacts AEUS 5,710 1,611 0 0 27 0 0 0 0 0 0 4,072 28 Allocates 6623 Cat 1.1 End User SOP Exp 1.000000 0.282177 0.000000 0.000000 0.004692 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.713131 29
30 End User Pay &Col Revenue AEUP 16,671 5,115 0 236 4,262 0 0 0 0 0 0 7,058
31 Allocates 6623 Cat 1.2 End User Pay & Col Exp 1.000000 0.306820 0.000000 0.014156 0.255654 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.423370 32
33 End User Billing lnq Cont AEUB 5,885 90 0 0 115 92 0 0 5,565 0 0 23 34 Allocates 6623 Cat 1.3 EU Billing Inquiry Exp 1.000000 0.015293 0.000000 0.000000 0.019541 0.015633 0.000000 0.000000 0.945624 0.000000 0.000000 0.003908 35
36 Foreign Directory AFOR 1.000000 0.000000 0.000000 0.000000 1.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 37
38
39
ocal
Exchange Allocator InterLATA IntraLATA InterLATA IntraLATA InterLATA IntraLATA InterLATA IntraLATA
C D E F G H I J K L M N 0
15/17 15 TCA, Inc. - Telcom Consulting Associates

0 0 1,482

0.000000 0.000000 0.056769

0 0 11,169

0.000000 0.000000 0.345255

0 0 0

0.000000 0.000000 0.000000

4 15 535

0.000400 0.001460 0.053500

0.000000 0.013282 0.486718

0.000000 0.013282 0.486718

0 1,755 1,754

0.000000 0.175500 0.175400

0 10,900 288,200

0.000000 0.010857 0.287052

0 0 0

0.000000 0.000000 0.000000

0.000000 0.000000 0.000000
11.25% 9.45% 9.45%

0 0 0
1,398
0.053551
0
0.000000
24,031
0.024031
0
0.000000
0.000000
0.000000
0
0.000000
0
0.000000
0
0.000000
0.000000
11.25%
0
0
0.000000
0
0.000000
0
0.000000
0
0.000000
0.000000
0.000000
0
0.000000
0
0.000000
0
0.000000
0.000000
11.25%
0

0 2,094

0.000000 0.080211

0 0

0.000000 0.000000

0 100,388

0.000000 0.100388

0 0

0.000000 0.000000

0.000000 0.000000

0.000000 0.000000

0 0

0.000000 0.000000

0 0

0.000000 0.000000

0 0

0.000000 0.000000

0.000000 0.000000
9.45% 9.45%

0 0
0 0 0

0.000000 0.000000 0.000000
0 0 0

0.000000 0.000000 0.000000
0 0 0

0.000000 0.000000 0.000000
0 0 6,290

0.000000 0.000000 0.629020

0.000000 0.000000 0.000000

0.000000 0.000000 0.000000
0 0 3,509

0.000000 0.000000 0.350900
0 0 0

0.000000 0.000000 0.000000
0 0 0

0.000000 0.000000 0.000000

0.000000 0.000000 0.000000
11.25% 0.00% 9.45%
0 0 0
PART 36 SEPARATION PROGRAM
File: Part 36
COMPANY: FREMONT TELCOM, INC. VERSION: 2.7 11/11/11
DESCRIPTION: 2011 Cost Study PRINTED: 08/14/12 01:06 PM
TIME PERIOD: 12/31/11
Part 36 MESSAGE TOLL SERVICE I PRIVATE LINE I
Line Description
A B
1 SEPARATION AMOUNTS, FACTORS, AND ALLOCATION DEVELOPMENT
2
3 IXC SOP Contacts AIXS 26,106 21,132
4 Allocates 6623 Cat 1.4 IXC Serv Ord Proc Exp 1.000000 0.809469
5
6 IXC Pay &Coll Revenues AIXP 32,350 21,181
7 Allocates 6623 Cat 1.5 IXC Pay & Col Exp 1.000000 0.654745
8
9 IXC Billing Inq Contacts AIXB 1000,000 875,581
10 Allocates 6623 Cat 1.6 IXC Billing Inquiry Exp 1.000000 0.875581
11
12 Coin Revenues ACCL 10,000 3,156
13 Allocates 6623 Cat 1.7 Coin Collection Expense 1.000000 0.315620
14
15 CABS Factor ACBC 1.000000 0.500000
16 Allocates 6623 Cat 2 Carrier Access B&C Expens 1.000000 0.500000
17
18 Users AOBC 10,000 2,982
19 Allocates 6623 Cat 2 Other B&C Expense 1.000000 0.298200
20
21 Messages Billed AMPE 1,004,000 704,900
22 Allocates 6623 Cat 2 Message Processing Expen 1.000000 0.702092
23
24 Equal Access Allocator AEQE 1 1
25 Allocates Equal Access Investment & Expense 1.000000 1.000000
26
27 Presubscription Allocator APRE 1.000000 1.000000
28
29
30 Rate of Return ROR 11.25%
31 Cash Working Capital - 1 for Jurisdictions w/no CWC 0
Source TOTAL INTE RSTATE INTRASTATE INTERSTATE INTRASTATE OPTIONAL CHCF Local
Exchange Allocator InterLATA IntraLATA InterLATA IntraLATA InterLATA IntraLATA InterLATA IntraLATA
C D E F G I H I J K L M N 0
16/17 16 TCA, Inc. - Telcom Consulting Associates
COMPANY: FREMONT TELCOM, INC.
DESCRIPTION: 2011 Cost Study
TIME PERIOD: 12/31/11
Part 36
PART 36 SEPARATION PROGRAM
I MSSA(P rni I I DDI/Ar I IM
File: Part 36
VERSION: 2.7 11/11/11
PRINTED: 08/14/12 01:06 PM
Line Description
A B
I DIRECT ASSIGNMENTS
2
3 6540 Access Expense NAE 74,963 74,963 0 0 0 0 0 0 0 0 0 0 4 INTERSTATE 1.000000 1.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 5
6 6540 Access Expesnse DA DANAE 24,446 0 0 0 0 0 0 0 0 0 0 24,446 7 1.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 1.000000
8
9 6540 Access Expense DNAE 99,409 74,963 0 0 0 0 0 0 0 0 0 24,446 10
11
12 Account 6620
13 Cat 3 Customer Services 0TH 0 0 0 0 0 0 0 0 0 0 0 0 14 AS1&2 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 15
16 Cat 3 Cust Sery Direct Assignment 4,315 3,462 0 0 853 0 0 0 0 0 0 0 17 DAOTH 1.000000 0.802317 0.000000 0.000000 0.197683 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 18
19 Cat Customer Services DOTH 4,315 3,462 0 0 853 0 0 0 0 0 0 0 20
21
22 672O General &Administrative G&A 598,141 220,209 124 5,882 108,656 31,823 0 0 8,672 0 0 222,777 23 ABIG3 1.000000 0.368155 0.000207 0.009833 0.181655 0.053202 0.000000 0.000000 0.014498 0.000000 0.000000 0.372449 24
25 6720 Gen & Admin Direct Assignment 57,028 57,028 0 0 0 0 0 0 0 0 0 0 26 DAG&A 1.000000 1.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 27
28 6720 General & Administrative DG&A 655,169 277,237 124 5,882 108,656 31,823 0 0 8,672 0 0 222,777 29
30
31 Accnt 7200 Operating Taxes OTX 38,938 14,252 9 201 7,393 2,281 0 0 152 0 0 14,650 32 A2001 1.000000 0.366011 0.000243 0.005164 0.189854 0.058584 0.000000 0.000000 0.003904 0.000000 0.000000 0.376241 33
34 Operating Taxes Direct Assignment 2,454 2,454 0 0 0 0 0 0 0 0 0 35 DAOTX 1.000000 1.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
0
0.000000 36
37 Accnt7200 Operating Taxes DOTX 41,392 16,706 9 201 7,393 2,281 0 0 152 0 0 14 ,650 38
39
40
Source TOTAL INTERSTATE INTRASTATE INTERSTATE INTRASTATE OPTIONAL CHCF Local
Exchange Allocator InterLATA lntraLATA InterLATA IntraLATA InterLATA IntraLATA lnterLATA lntraLAlAl
C 0 E F G H I J K L M N 0
17/17 17 TCA, Inc. - Telcom Consulting Associates