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Home My WebLink About2020Annual Report.pdfrR-E- ANNUAL REPORT OF FREMONT TEICOM CO. .. t;-tr 1: , ,,, i,.,:l --:": 1,. ..: I t ,rn:l. '*' i -. (a)(-.:--:- (5J :t1= :ri:-Ui.." 4 -b.-:{.i{i fis xG)LJaf Iri tLi NAME L22]. N. RUSSELL ST. MISSOULA, MT 59808 ADDRESS TO THE IDAHO PUBLIC UTITIT!ES COMMISSION FOR THE YEAR ENDEDT 2020 l:\Regulatory ReportingUDAHO\lD PUC ANNUAL REPORTUD PUC 2020\Fremont ANNUAL REPORT FORM FOR SM TELS 2020_FINAL 6t15t2021 Cover ANNUAL REPORT OF SMALL TELEPHONE COMPANIES TO , . THE IDAHO PUBLIC UTILITIES COMMISSION FOR THE YEAR ENDING December 31,2020 COMPANY INFORMATION Fremont Telcom Co. 1221 N Russell St, Missoula, MT 59808 Exact name of utility: Address of principal ofiice: Telephone Number Cities or towns served: 406-541-5000 Saint Anthony, Ashton, Teton, and lsland Park, lD Name and title of officer having custody of the general corporate books of account:Marilee Klaudt, Exec. Admin. lP aralegal Address of office where corporate books are kept and phone number: '122'l N Russell St., Missoula, MT 59808 406-541-51 1 1 Organized under the laws of the State of:ldaho Date of organization:March 9 1994 Form of organization (proprietorship, association, corporation) lf a Subchapter S Corporation, please speciff: Name and address of controlling company, if any: Corporation Names of afftliated companies. Give address and description of business:BlacKoot Telephone Cooperative, lnc. BTC Holdings, BlacKoot Communications, lnc., TeleSphere Sofirrare, lnc., collectively doing business as BlacHoot. OFFICERS Report below the title, name and office address of each general officer of the utility at the end of the year. lf there were any changes during the year, show the name, title, and address of the previous officer and the date of change. Tifle Name Address Ghief Executive Officer Jason Williams 1221 N. Russell St., Missoula, MT 59808 Chief FinancialOfficer Stacey Mueller 1221 N. Russell St., Missoula, MT 59808 Vie,e President - HR & Communitu Relations Laura Marshall 1221 N. Russell St., Missoula. MT 59808 Vice President - Network & Systems Joe Fanguy 1221N. RussellSt., Missoula, MT 59808 Vice President - Sales & Marketing J.P. Violette 1221 N. Russell St., Missoula, MT 59808 Rev 3/02 Page 1 l:\Regulatory Reporting\IDAHOVD PUC ANNUAL REPORilD PUC 2020\Fremont ANNUAL REPORT FORM FOR SM TELS 2020_FINAL611512021 Comp lnfo DIRECTORS List the name of each person who was a member of the Board of Direc{ors at any given time during lhe year: (Fees related to meetings only.) Term Expired or Current Term Will Expire Meetings Attended This year Fees Paid During Year Name Address Tom Eggensperger, President PO Box219, Thompson Falls, MT 59873 5t22 12 16,383.00 Geoffrey Wilson, Vice President 2704 Southside Road, Superior, MT 59872 5121 12 17,203.00 Cindy Lewis, Secretary/Treasurer PO Box 529, Seeley Lake, MT 59868 Jim Blush PO Box 158, St. lqnatius, MT 59865 5121 12 17 762.OO 5t21 12 14,614.00 Ross Friede PO Box 184, Hall, MT 59837 5t21 12 Les lverson 31580 Potomac Rd., Potomac, MT 59823 5n2 't2 13,949.00 15,236.00 Stuart Morlon PO Box 396, St. lgnatius, MT 59865 5122 12 14,7't3.00 Jim Newberq 1971 South Couture Loop, Arlee, MT 59821 5121 't2 14,4r3.00 John Teaoue 8945 Teasue Ranch Rd., Clinton, MT 59825 5121 12 14 925.00 Name of Chairman of the Board: Name of Secretary (or Clerk) of Board: Number of Meetings of the Board during the year: President - Tom Eqoensperqer Secretary - Cindy Lewis 12 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 Wages and Bonuses Pa N/A Rev 3/02 Pag6 2 l:\Regulatory ReportingUDAHO\lD PUC ANNUAL REPORTUD PUC 2020\Fremont ANNUAL REPORT FORM FOR SM TELS 2020_FINAL 6t15t2021 Directors 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. None Rev 3/02 Page 3 l:\Regulatory Reporting\IDAHO\lD PUC ANNUAL REPORT\ID PUC 2020\Fremont ANNUAL REPORT FORM FOR SM TELS 2O2O-FINAL6t1512021 Notes to Fin BALANCE SHEET Assets and Other Debits Title of Account Current Assets1120 Cash and Equivalents1130 Cash1140 Special Cash Deposits't150 Working Cash Advances1160 Temporarylnvestments1180 TelecommunicationsAccts. Receivable1181 Accts. Rec. Allow. -Telecommunications1190 Other Accounts Receivable1191 Accounts Receivable Allow. - Other1200 Notes Receivable1201 Notes Receivable Allowance1210 lnterest & Dividends Receivable1220 MaterialandSupplies1280 Prepayments1290 Prepaid Rents1300 Prepaid Taxes1310 Prepaid lnsurance1320 Prepaid Directory Expenses1330 Other Prepayments1350 Other Current Assets Noncurrent Assets1401 lnvestment in Affiliated Companies1402 Investment in Nonaffiliated Companies1406 Nonregulatedlnvestments1407 Unamortized Debt lssuance Expense1408 Sinking Funds1410 Other Noncurrent Assets1438 Deferred Maintenance & Retirements1439 Deferred Charges1500 Other Jurisdiction Assets - Net Propefi, Plant and Equipment2001 Telecommunications Plants in Service2002 Prop. Held for Future Telecom. Use2003 Telecom. Plant under Constr. - Short Term2004 Telecom. Plant under Constr. - Long Term2005 Telecom. Plant Adjustment2006 Nonoperating Plant2007 Goodwill Depreciation and Amortization Accounts 3100 AccumulatedDepreciated3200 Accum. Depre. - Held for Future Use3300 Accumulated Depreciation - Nonoperating3400 Accumulated Amortization - Tangible3410 Accum. Amort. - Capitalized Leases3420 Accum. Amort. - Leasehold lmprovements3500 Accumulated Amortization - lntangible3600 Accumulated Amortization - Other Balance Beginning of Year 2020 2,967,971 Balance at End of Year 2020 lncrease or (Decrease) 1,280J27 (1,687,8/,4\ 16,589 70,789 54,200 202,335 249,050 46 715 300,046 555,757 17,807 18,611 804 42,788 41,905 (883) 107,674 70,147 (37,527\ 42J28,760 43,672,257 1,543,497 1E5,E2E re62-1,697,844 384,975 384,975 (30,205,677) (31,139,169)(933,492) -(ffis4I (2,13',1,244\(65,450) TOTAL ASSETS 14,083,302 14,956,877 873,57s Rev 3/02 Page 4 l:\Regulatory Reporting\IDAHO\tD PUC ANNUAL REPORT\ID PUC 2020\FremontANNUAL REPORT FORM FOR SM TELS 2O2O-FINAL 6t15t2021 Bal Sheet BALANCE SHEET Liabilities & Stockholders' Equity Balance Beginning of Year 2020Title of Account 4010 4020 4030 4040 4050 4060 4070 4080 4100 4110 4120 4130 Current Liabilities Accounts Payable Notes Payable Advance Billings and Payments Customer Deposits Current Maturities - Long -Term Debt Current Maturities - Capital leases lncome Taxes - Accrued Other Taxes - Accrued Net Current Defer. Oper. lncome Taxes Net Current Defer. Nonoper. lncome Taxes Other Accrued Liabilities Other Current Liabilities Long-Term Debt Funded Debt Premium on Long-Term Debt Discount on Long-Term Debt Reacquired Debt Obligations Under Capital Leases Advances from Affiliated CompaniesOthe erm Debt Other Liabilities & Deferred Gredits Other Long-Term Liabilities Unamort. Oper. lnvest. Tax Credits - Net Unamort. Nonoper. lnvest. Tax Credits - Net Net Noncurrent Defer. Oper. Income Taxes Net Noncur. Defer. Nonoper. lncome Taxes Other Deferred Credits Other Juris. Liab. & Def. Credits - Net Stockholders' Equity CapitalStock Additional Paid-ln Capital Treasury Stock Other Capital Retained Earnings 4210 4220 4230 4240 4250 4260 4270 4310 4320 4330 4340 4350 4360 4370 4510 4520 4530 4540 4550 Balance at End of Year 2020 lncrease or (Decrease) 171,425 10,M1 34,023 166,243 31 094 28,379 9,338 263,466 230 591 1,562 1,604 573,166 653,544 5,016,399 5,822,588 283,612 112,187 (10,412\ (2,715\ (32,875) 42 80,378 5,016,399 5,822,588 2,159,167 2,700,114 540,947 TOTAL LIAB. & OTHER CREDITS 14,083,302 14,956,876 873,574 Rev 3/02 Page 5 l:\Regulatory Reporting\IDAHO\lD PUC ANNUAL REPORT\ID PUC 2020\Fremont ANNUAL REPORT FORM FOR SM TELS 2O2O-FINAL611512021 Liab Analysis of Telecommunications Plant in Service 2111 Land 2112 Motor Vehicles 2113 Aircraft 2114 Special Purpose Vehicles2115 Garage Work Equipment 2116 OtherWorkEquipment 2121 Buildings2122 Fumiture 2123 Office Equipment2124 General Purpose Computers 2124 Computer Software 2211 Analog Electronic Switching 2212 Digital Electronic Switching 22'12 DigitalSwitchingSoftware 2220 Operator Systems2231 Radio Systems 2232 Circuit Equipment 2311 Station Apparatus2321 Customer Premises Wiring 2341 Large Private Branch Exchanges2351 Public Telephone Terminal Equipment 2362 OtherTerminalEquipment2411 Poles 2421 AerialCable 2422 Underground Cable 2423 Buried Cable2424 Submarine Gable 2426 lntrabuilding Network Cable2431 Aerial Wire 2441 Conduit Systems 2681 Capital Leases2682 Leaseholdlmprovements 2690 lntangibles (includesGoodwill) ANALYSIS OF TELECOTiUUNICATIONS PLANT IN SERVICE TOTAL Company Basis Balance Plant Transfes Beginning Additions Retirod and of Year 2020 During year or Sold Adjustments 68,787 538,620 382,299 (93,668) 1,355,413 23,713 19,101 14,776\ 143,656 4,775 3,800 1,19s,682 34,867 336,200 9,34s,067 249,696 9,036 17 088 47,676 'tu,428 341,827 2,516,672 17,538,578 1,024,317 2,570 535,389 4,804 2,358,775 Bahnc, End ofYear 2l 68, __538, 288, 1,355, 23, 148, 3, ileq 34, JJO, s5% 1U, 341, 2,516, _1ggg 2, _ilo, 2,358, 38.134.,TOTAL PLANTACCOUNTS 36,932,1s6 1,300,740 $8.444\ Rev 3/02 Page 6 l:\Regulatory Reporting\IDAHO\lD PUC ANNUAL REPORilD PUC 2020\Fremont ANNUAL REPORT FORM FOR SM TELS 2020-FINAL 6t15t2021 ANALYSIS OF TELECOMMUNICATIONS PLANT ACCOUNTS IDAHO Operations OnlyBalance Plant Beginning Additions Retircd of Year During Year or Sold Transferc Adjustments and Balc Er ofJar Analysis of Telecommunications Plant in Service 2111 Land Same as Total Compary_ 2112 2113 2114 2115 2116 2121 2122 2123 2124 2211 2212 2215 2220 2231 2232 2311 2321 2341 2351 2362 2411 2421 2422 2423 2424 2426 2431 2441 2681 2682 2690 Motor Vehicles Aircraft Special Purpose Vehicles Garage Work Equipment Other Work Equipment Buildings Furniture Office Equipment General Purpose Computers Analog Electronic Switching Digital Electronic Switching Electro-Mechanical Switching Operator Systems Radio Systems Circuit Equipment Station Apparatus Customer Premises Wiring Large Private Branch Exchanges Public Telephone Terminal Equipment Other Terminal Equipment Poles Aerial Cable Underground Cable Buried Cable Submarine Cable lntrabuilding Network Cable Aerial Wire Conduit Systems Capital Leases Leasehold lmprovements lntangibles TOTAL PI.ANTACCOUNTS Rev 3/02 Page 7 l:\Regulatory Reporting\IDAHOUD PUC ANNUAL REPORnID PUC 2020\Fremont ANNUAL REPORT FORM FOR SM TELS 2020_FINAL 6t15t2021 ANALYSIS OF ENTRIES IN ACCUMULATED DEPRECIATION Account 3100 TOTAL Company Basis CredltsBalance Beginning of Year 2020 Depreclatlon Ratei Durlng Year Retirements and Adjustments Balance End of Year 2020 Analysis of Entries in Accumulated Depreciation 21 12 MotorVehicles 21 13 Aircraft 21 14 Special Purpose Vehicles 21 15 Garage Work Equipment 21 16 OtherWork Equipment 2121 Buildings 2122 Fumilure 2123 OtficeEquipment 2124 General Purpose Computers 2124 Qomputer Software 2211 Analog Eleclronic Switching 2212 Digital Electronic Switching 2215 Eleclro-Mechanical Switching 2220 Operalor Systems 2231 Radio Systems 2232 CircuilEquipment 2311 Station Apparatus 2321 Customer Premises Wiring 23/.1 Large Private Branch Exchanges 2351 Public Telephone Terminal Equipment 2362 Other Terminal Equipment 2411 Poles 2421 Aerial Cable 2421 Aerial Fiber 2422 Underground Cable 2422 Underground Fiber 2423 Buried Cable 2423 Buried Fiber 2423 Buried Cable - Line Extensions 2431 Aerial Wire 2441 Conduit Systems 2504 Customer List Amortization 2505 Goodwill 2721 lnternet Equipment 493,700 14.29%35,228 2il,676 8.33%14,433 279,109 1,013,613966,847 2,141 11,653 143,656 3,800 10.00%mm 833%_.m 46,766 (2,1411 5,707 17,360 103,382 247,038 3,800 '1,195,683 14.29Yo (1,195,683) 336,200 2.860/o (336,200) 7,7'.t8,833 115,990 8.33%9,771,061 14.29o/o (1 15,990) 47,676 20.00%(47,676\ 134,428 297,683 17,181 202,170 2,314,502 14,013,970 1,345,480 20.00%mmmm (1U,428) (297,683) (17,181) (202,170\ (2,314,502)14.29% 5,264,511 19,278,481 14.29%(1,345,480) 2,570 6.67o/o Qs70l 473,451 1,950,300 115,491 103,383 5.00%(473,451) 14.29o/om 5.00% 23,500 38,153 1,973,800 153 u4 103 383 TOTAL 32,271,4U 7,583,908 (6,48s,15s) 33,370,217 *Please list individual depreciation rate for each account. R.v 3/02 Page 8 l:\Regulatory Reporting\IDAHOUD PUC ANNUAL REPORilD PUC 2020\Fremont ANNUAL REPORT FORM FOR SM TELS 2020_FINAL 6t1512021 ANALYSIS OF ENTRIES IN ACCUMULATED DEPRECIATION Account 3100 IDAHO Operations Only Balance Beginning ofYear Same as TotalCompany Depreciation Rate* Gredits During Year Retir, G Adjus Analysis of Entries in Accumulated Depreciation21'12 Motor Vehicles2113 Aircrafi2114 Special Purpose Vehicles2115 Garage Work Equipment2116 OtherWorkEquipment2121 Buildings2122 Furniture2'123 Office Equipment2124 GeneralPurposeComputers2211 Analog Electronic Switching2212 Digital Electronic Switching2215 Electro-Mechanical Switching2220 Operator Systems2231 Radio Systems2232 Circuit Equipment2311 Station Apparatus2321 Customer Premises Wiring2341 Large Private Branch Exchanges235'l Public Telephone Terminal Equipment2362 Other Terminal Equipment24'11 Poles242'l AerialCable2422 Underground Cable2423 Buried Cable2424 Submarine Cable2426 lntrabuilding Network Cable2431 AerialWire2441 Conduit Systems2721 lnternet Equipment TOTAL *Please list individual depreciation rate for each account. Rev 3/02 Page 9 l:\Regulatory Reporting\IDAHO\lD PUC ANNUAL REPORilD PUC 2020\Fremont ANNUAL REPORT FORM FOR SM TELS 2020_FINAL 6t15t2021 INVESTMENTS Report below the investments in Accounts 1401, 1402 and 1406. ldentity each investment as to the account in which included. Minor amounts in Account 1406 may be grouped by classes. Book Gost of lnvestments Disposed of This vear Book Cost of lnvestments Held at End of Januarv 41 905 Descriotion Capital Credits Date Acquired Various Totals 41,905 RECEIVABLES Itemize amounts show in Accounts 1180, 1 190 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 Gompanv Customers Amount at End of vearNotes AccountsReceivable Receivable 39,430 CABS 26,831 USAC 174,262 Misc 4,958 !ntercompany 74 359 Totals 319,840 Rev 3/02 Page 10 l:\Regulatory Reporting\lDAHo\lD PUC ANNUAL REPORflID PUC 2020\Fremont ANNUAL REPORT FORM FOR SM TELS 2O2O-FINAL611512021 lnvest - Receivable NOTES PAYABLE For Notes Payable, list each note separately and include the maturi$ date and interest rate. Name of Creditor ldahome Farms Date of Note 1t2612017 lnterest Rate 3.50% Due Date 12t31t2026 Face Amount $ 230,591 Totals ACCOUNTS PAYABLE Report below allAccounts Payable amounting to more than $100.00 Name of Creditor A/P Trade Amount 158.919 ldaho Sales Tax 731 ldaho Telephone Taxes 10,431 FederalUSF 6,607 A/P Affiliates 106,924 Totals 283,612 Rev 3/02 Page 1 1 l:\Regulatory Reporting\IDAHO\lD PUC ANNUAL REPORflID PUC 2020\Fremont ANNUAL REPORT FORM FOR SM TELS 2O2O-FINAL 6t't5t2021 AP LONG.TERiI 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. lf any obligations mature serially or otherwise at various dates, give particulars in a note. Class & Serles of Oblioation NONE Date of lssue Date Factof AmountMatudtv Authorized Outstandlng Year-End Premlum/ DiecountYei lnterest forvearTotal rrl Rate Amount Rev 3/02 Page 12 l:\Regulatory Reporting\IDAHO\ID PUC ANNUAL REPORT\ID PUC 2020\FremontANNUAL REPORT FORM FOR SM TELS 2020_FINAL 6t1512021 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. lnclude number of shares, consideration received, premium or discount, and expenses incurred. Class & Series of Stock Common Number of Shares Authorized 100,000 Par Value per Share $ 1.00 Outstanding per Balance Sheet Shares 5,016 Amount 5,016,399 Rev 3/02 Page 13 l:\Regulatory Reporting\IDAHO\lD PUC ANNUAL REPORflID PUC 2020\Fremont ANNUAL REPORT FORM FOR SM TELS 2O2O-FINAL611512021 CapitalStock Item TotalOperating lncome (from page 15) TotalOperating Expenses (from page 17) 7100 Other Operating lncome and Expense 7210 Operating lnvestment Tax Credits-Net 7220 Operating Federal lncome Taxes 7230 Operating State and Local lncome Taxes 7240 Operating Other Taxes 7250 Provision for Deferred Operating Income Taxes-Net 7200 Operating Taxes (Total) 7310 Dividend lncome 7320 lnterest lncome 7330 lncome from Sinking and Other Funds 7340 Allowance for Funds Used During Construction 7350 Gains/Losses from the Disposition of Certain Propefi 7360 Other Nonoperating lncome 7370 SpecialCharges7300 Nonoperating lncome and Expense INCOME & RETAINED EARNINGS STATEMENT Total ComPanY 3,567,684 5,158,328 56.758 207,297 264,055 (5) (20.601) (20.606) ldaho Only Same as TotalCompany 7410 Nonoperating lnvestment Tax Credits-Net 7420 Nonoperating Federal lncome Taxes 7430 Nonoperating State and Local lncome Taxes 7440 Nonoperating Other Taxes 7450 Provision for Deferred Nonoperating lncome Taxes-Net 7400 Nonoperating Taxes 7510 lntereston Funded Debt 7520 lnterest Expense-Capital Leases 7530 Amortization of Debt lssuance Expense 7540 Other lnterest Deductions 7500 lnterest and Related ltems 9.338 9,338 7610 Extraordinary lncome Credits 7620 Extraordinary lncome Charges 7630 Current Income Tax Effect of Extraordinary ltems-Net 7640 Provision for Deferred Income Tax Effect of Extraordinary ltems-Net 7600 Extraordinary ltems 7910 lncome Effect of Jurisdictional Ratemaking Differences-Net 7990 Nonregulated Net lncome (includes GAAP adj) AMOUNT TRANSFERRED TO RETAINED EARNINGS 540.948 Rev3/02 Page 14 l:\Regulatory Reporting\IDAHO\lD PUC ANNUAL REPORT\ID PUC 2020\FremontANNUAL REPORT FORM FOR SM TELS 2O2O-FINAL6t1St2O21 lncome & Retained ltem OPERATING REVENUES Total Gompany ldaho Only 5001 5002 5003 5004 5010 5040 5050 5060 5069 5081 s082 5083 5084 5100 5230 5240 5250 5261 5262 5263 5264 5269 5270 Local Neturork Services Revenues Basic Area Revenue Optional Extended Area Revenue Cellular Mobile Revenue Other Mobile Services Revenue Public Telephone Revenue Local Private Line Revenue Customer Premises Revenue Other Local Exchange Revenue Other Local Exchange Setflements Network Access Services Revenues End User Revenue (SLC) Switched Access Revenue (lnterstate) Special Access Revenue State Access Revenue (lntrastate) Long Distance Message Revenue - All illiscellaneous Revenues Directory Revenue Rent Revenue Corporate Operations Revenue Special Billing Anangements Revenue Customer Operations Revenue Plant Operations Revenue Other lncidential Regulated Revenue Other Revenue SetUements Carrier Billing & Collection Revenue 994,936 2.302,149 214.591 57,257 5,614 (6,863) 3.567,684 To what account were they booked? To what account were they booked? Same as Total Company 5082 & s083 5084 Uncollectible Revenues 5301 Uncollectible Revenue - Telecommunications 5302 Uncollectible Revenue - Other TOTAL OPERANNG REVENUES Please identiry the fullowing revenues: Federal USF $ 2,099,403 State USF $ 57,257 Rev 3/02 Page 15 l:\Regulatory ReportingVDAHO\lD PUC ANNUAL REPORilD PUC 2020\Fremont ANNUAL REPORT FORM FOR SM TELS 2020 FINAL 6t1512021 Item OPERATING REVENUES Total Company ldaho Only Plant Speclfic Operatlons Exponso 61 10 Network Support Expenses 6112 Motor Vehicle Expense 6113 Aircrafl Expense 6114 Special Purpose Vohicles Expense 6115 Garage Work Equipment Expense 61 16 Other Work Equipment Expense 6120 General Support Expenses 6121 Land and Building Expenses 6122 Fumiture and Artworks Elgense 6123 Offce Equipment Expense 6124 General Purpose Computers Expense 6210 Central Office Switching Expenses 6211 Analog Elec{ronic Expense 6212 Digital Electronic Expense 621 5 Elec{ro-Mechanical Expense 6220 Operators System Expense 6230 Central Office Transmission Expenses 623't Radio Systems Expense 6232 Circuit Eguipment Expense 6310 lnformation Origination/Termination Expense 6311 Station Apparatus Expense 6341 Large Private Branch Exchange Elpense 6351 Public Telephone Terminal Equipment Elgense 6362 Other Terminal Equipment Expense 6410 Cable and Wre Facilities Expenses 6411 Pole Expense 6421 Aerial Cable Expense 6422 Underground Cable Expense 6423 Buried Cable Expense 6424 Submarine Cable Eleense 6425 Deep Sea Cable Expense 6426 lntrabuilding Network Cable Expense 6431 Aerial Wre Expense 6441 Conduit Systems Expense 722,289 Same as Total Company TOTAL PLANT SPECIFIC OPERANOilS EXPENSE 722,289 R6v 3/02 Page 16 l:\Regulatory RepodingUDAHO\lD PUC ANNUAL REPORnD PUC 2020\Fremont ANNUAL REPORT FORM FOR SM TELS 2020_FINAL 6t15t2021 Item OPERATING REVENUES Total Company ldaho Only Plant Nonspoclffc Operadom Expense 651 0 Other Property/PlanuEquipment Expenses 651 1 Property Held for Future Telecomm. Use Expenses 65'12 Provisioning Expense 6530 Network Operations Expense 653'l Po,ver Expense 6532 Network Administration Expense 6533 Testing Expense 6534 Plant Operations Adminbtration Expense 6535 Engineering Expense 6540 Access Expense 6560 Depreciation and Amorlization Expenses 6561 Depreciation Expense-Telecom. Plant in Service 6562 Depreciation Expense-Property Held for Future Use 6563 Amortization Expense - Tangible 6564 Amortization Expense - lntiangible 6565 Amortization Expense - Oher Total Pllnt Nonlpeclflc Operadon3 Expenses Customer Opetrtlon3 Expense 6610 Marketing 661 1 Product Management 6612 Sales 661 3 Product Advertising 6620 Services 6621 Call Completion Services 6622 Number Services 6623 Customer Services Total Customor Operauons Expense Same as Total Company 1,041 ,756 I 2,471,075 978,370 978,370 Corporate Oporatlons Expen3e 6710 Executive and Planning 6711 Executive 6712 Phnning 6720 General and Administrative 6721 Accounting and Finance 6722 Exlemal Relations 6723 Human Resources 6724 lnformation Management 6725 Legal 6726 Procurement 6727 Research and Development 6728 Other General and Administrative 6790 Provision for Uncollectible Notes Receivable Total Corpor.te Operatlons Expense 9E6,594 988.594 TOTAL OPERATING EXPENSES 5.158,328 Rov 3/02 Page 17 l:\Regulatory ReportingUDAHOUD PUC ANNUAL REPORTUD PUC 2020\FremontANNUAL REPORT FORM FOR SM TELS 2020_FINAL 6t151202',1 CENTRAL OFFICE DATA as of December 31, 2020 (unless othenrise indicated) Name of Central Office:_ Saint Anthony, lD Prefix (es)(208) 624,458,558,6s2 CentralOffice Switch Type:Meta Switch Gatewav Gheck all that apply: Stand Alone X Host Remote Access Line Caoacitv Meta Switch Gateway I nstalled/Equipped: 7 120 1 3 Classification of Gustomer Access Multi- 1-Party Beginning of Year New Connects Disconnects End ofYear Foreign Exchange: Dial Tone from this C.O.:_ Dial Tone from another C.O.:_ Check one: Digital_X Analog_ Check one: Electronic X ElectroMechanical Access Lines in Use Customer Lines: 1,962 (lnclude Centrex, PAL, Semi-Pub.) Public Telephone Lines:67 Company Official Lines: * Company Test Lines * Residence Single Line Business Single Line Line MultF Party Subtotal Residence 1,292 Centrex N.A.R. 166 Multi- Line 1-Party 383 1-Party Multi- Party Subtotal Business 806 Tota Reside & Busir1-Party 1,292 227 1,201 1,201 148 491 122 Directory LisUngs: Number of Customers with Nonpublished or Nonlisted 761 71 Gustom Calling: Number of customers with at least one feature: * Total number of features subscribed to: 2,722* Not separately tracked in the normal course of business. Rev 3/02 Page 18 l:\Regulatory Reporting\IDAHO\ID PUC ANNUAL REPORT\ID PUC 2020\Fremont ANNUAL REPORT FORM FOR SM TELS 2020_FINAL 6t15t202'.1 NUnTBER OF CALLS COi/|PLETED BY CUSTOMERS DURTNG (20201 Local Exchanqe Average # of Customer Lines in Use LocalCallsNumber Avg./ (1000s Line lntrastate Toll Calls Orioinated 0otal of lnterstate Tot: 1 Teton - 458 2 lsland Park - 558 3 Saint Anthony - 624 4 Ashton - 652 10 11 13 166 718 679 488 Not Available Not Available Not Available Not Available 53,420 62,797 283,403 117,152 81,828 260,297 342,167 219,681 135 323 625 336 6 7 I 15 1 1 17 18 Rev 3/02 Page 19 l:\Regulatory Reporting\IDAHO\lD PUC ANNUAL REPORflID PUC 2020\Fremont ANNUAL REPORT FORM FOR SM TELS 2020_ 611512021 ANNUAL REPORT FOR SiIIALL TELEPHONE COiIPANIES Year ended 12131119 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 Coroorations ldaho Telephone Solicitation Act Notification Method of Notification: Mailed separately to customers lncluded in directory Date of notification Oct-20 Alternate method of notification None Yes No X Yes X No Rule IDAPA 31.41.01.403.02 Record of Complaints: Number received by Company Category of complaints (if known): Deposit Disputes Charges on Bill Denial/Termination Quality or Availability of Service Carrier Selection/Assignment Miscellaneous Rev 3/02 l:\Regulatory Reporting\IDAHO\lD PUC ANNUAL REPORflID PUC 2020\FremontANNUAL REPORT FORM FOR SM TELS 2O2O-FINAL611512021 Customer Relations (2) 0 1 0 0 0 0 Page 20 CERTIFICATE State of Montana County of Missoula WE, the undersigned Chief Financial Officer of the Fremont Telcom util 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. Stacey Mueller Chief Financial Officer Subscribed and Sworn to Before Me this 15th day of June, 2021 Notary Public My Commission expires (Year) Rev 3/02 gdUexceUj nelson/an ulrpts/telan nualrpt Page21 l:\Regulatory Reporting\IDAHO\lD PUC ANNUAL REPORT\ID PUC 2020\Fremont ANNUAL REPORT FORM FOR SM TELS 2O2O-FINAL611512021 Certificate SS IDAHO SEPARATED RESULTS OF OPERATIONS SEE ATTACHED P36 COST STUDY REPORT 20t7 provided - 2019 is not available OF FREMONT TETCOM CO. NAME L22L N. RUSSELL ST. MISSOULA, MT 59808 ADDRESS TO THE IDAHO PUBLIC UTILITIES COMMISSION FOR THE YEAR ENDED: 2020 l:\Regulatory RepoftingUDAHO\lD PUC ANNUAL REPORT\ID PUC 2020\FremontANNUAL REPORT FORM FOR SM TELS 2020_FINAL 6,i15n021 lD Separated Results of Oper Part 36 Fremont Telecom, lnc Study Area:472222 2017 LINE DESCRIPTION 1 Net Telecom Plant 2 CWC Corporate Operations Limitation 3 RATE BASE 4 Rate of Return 5 RETURN ON RATE BASE 6 Return Adjustment #1 7 NET RETURN 8 Fixed Charges 9 Amortization of Excess Def Taxes 10 Capitalized Payroll Taxes 1 1 Depreciation Adjustment 12 Schedule M lncome Tax Adjustments 1 3 FIT Allowances/Disallowances14 lnc Adj Alloc on 200115 lnc Adj Alloc on Big 3 Exp 16 Total Misc lnc Adjustment 17 AFTER TAX INCOME 18 State lncome Tax 19 State ITC Amortization 20 Net Federal lncome Tax 21 Federal ITC Amortization 22 Operating Expenses & Taxes 23 Nonoperating Expenses 24 Uncollectibles 25 NET REVENUE REQUIREMENT 26 Gross Receipts Tax 27 7340 Alw Fds Used Dur Constr 28 REVENUE REQUIREMENT 29 Distribution of Line 28 IN TAXES 30 Net Return 31 Fixed Charges 32 Amortization of Excess Defened Taxes 33 Capitalized Payroll Taxes 34 Depreciation Adjustment 35 Schedule M lncome Tax Adjustments 36 FIT Allowances/Disallowances37 lnc Adj Alloc on 200138 lnc Adj Alloc on Big 3 Exp ?: F"d:l?l!T9T:ii1?li:: ^ SOURCE S-2 Ln46 Records Ln1-2 Records Ln3*4 Records Ln56 S-10 Ln24 S-10 Ln47 S-10 Ln50 S-10 Ln53 S-14Ln22 S-10 Ln59+60 S-10 Ln61 +62 S-10 Ln63 Note't Ln7+18..24 Note 2 S-10 Ln15 Ln25+26-27 Ln28l28a Ln7 Ln8 Ln9 Ln1 0 Ln1 1 Ln12 Ln13 Ln14 Ln1 5 S-10 Ln44 Ln 53 S-10 Ln45 ln 44 S-10 Ln44 S-3 Ln18 a-19,1-n17+18 S-10 Ln57 MSG 1,08{ 1,08{ 10.87 11{ 11{ 11i 1t 91i 1,10( 1,10( 26.81 6( 448,654 4,092 TOTAL COMPANY 4,486,372 4,486,372 10.0004% 448,654 3,395,1 13 4,126,612 4,126,612 100.0000% 229,017 448,654 4,092 444,562 53,828 11t TOTAL COMPANY Fremont Telecom, lnc Study Area:472222 2017 LINE DESCRIPTION 1 2110 Land & Support Assets 2 2210 COE-Switching 3 2220 COE-Operator 4 2230 COE-Transmission 5 2310 lnfo Orig/Term Equip 6 2410 C&WF7 TotalCOE, IOT, C&WF 8 Distribution of Line 7 9 EqualAccess - lnvestment 10 2680 TangibleAssets 11 TELECOM PLT IN SVC-EXCL 2690 12 Distribution of Line 11 13 2690 lntangible Assets 14 2OO1 TELECOM PLANT IN SVC 15 Distribution of Line 14 16 2110 Land Assets 17 2001 TPIS x/Land 18 Distribution of Line 17 19 2002 Prop Hld Fut Telecom Use 20 2003 Plant Under Construction 21 2005 Telecom Plant Adjustment 22 TOTAL TELECOM PLANT 23 1220 Materials and Supplies 24 15OO Other Juris Assets-Net 25 3100 Accumulated Depreciation 26 EqualAccess - Accum Depreciation 27 3200 Acc Dep-Hld for Fut Use 28 3400 Accum Amort-Tangible 29 3500 Accum Amort-lntangible 30 3600 Accum Amort-Other 31 4100 Net Cur Def Op lnc Taxes 32 4340 Noncur Def Oper lnc Tax 33 EqualAccess - Deferred Oper lnc Taxes 34 4360 Other Defened Credits-Net 35 4370 Other Jur Liab & Def Credits-Net 36 NETTELECOM PLANT A 37 Distribution of Line 36 38 1410 Other Noncunent Assets & 1438 Deferred Charges 39 Cash Working Capital C 40 EqualAccess - Unamortized Expenses D 41 lnvestment AllodDisallow E 42 Accum Depr/Amort Allow/Disallow F ^.112:2 9l'91-": _D3?:-'lt',_, I , S-9, Ln22 S-8, Ln31 Ln1 +7+g+1 0 Ln11111a S-8,1n35 Ln11+13 Ln14114a S-4, Ln12 Ln 14-16 Ln17l17a SOURCE S-4, Ln13 S-5, Ln36 S-5, Ln23 S-5, Ln80 5-6, Ln11 S-7, Ln47 Ln2..6 Ln7l7a S-9, Ln6 S-9, Ln10 S'9, Ln14 Ln14+19..21 9,007,291 1,58; 1,715,611 479,674 '17,779,449 27,266,414 100.0000% 28,982,024 100.0000% 28,982,024 100.0000% 34,112 28,947,912 100.0000o/o 4,390,169 100.0000o/o 98,959 MSG 40i 401 4,48( 6,48' 23.7i 6,88( 23.7i 6,88( 23.7i t 6,88' 23.7i 1,06i 24.2( S-9, Ln20 S-15, Ln14 S-15, Ln106 S-9, Ln24 S-15, Ln108 S-15, Ln109..110 S-15, Ln1 1 1 S-15, Ln1 12 S-15, Ln124 S-15, Ln144 S-9, Ln25 S-15,Ln145 S-15, Ln147 Ln22+23-24..35 Ln36/36a 42,388 1( 29,024,412 190,029 6,89( 41 26,189,321 6,201 (1,365,048)(32' B S-9, 1n16...17 S-9, Ln21 S-9, Ln26 S-9, Ln31 S-15, Ln150 :-l:, |-tl1:2,756 2( TOTAL COMPANY Fremont Telecom, lnc Study Area: 472222 2017 LINE DESCRIPTION 1 Plt Spec Exp Accts 6210,62202 6230,6310,6410 3 Pl Nonspec Account 6530 4 Cust Oper Accts 6610,6620 5 TOTAL BIG THREE EXPENSES 6 Distribution of Line 5 7 Plant Specific Expenses 8 Plant Nonspecific Expenses 9 Customer Operations Expenses 10 Corporate Operations Expenses 11 7300 Contributions 12 TOTAL OPERATING EXPENSES 13 TOTAL CASH OPERATING EXPENSES 14 Operating Taxes 15 Equal Access Expenses 1 6 Expense Allowances/Disallowances 17 5240 Rent Revenues 18 TOTAL OPERATING EXP & TAXES 19 Distribution of Line 18 20 Total Depr & Amort 21 Fixed Charges 22 Total Operating Revenue 23 Total Operating Expense & Taxes 24 Uncollectibles 25 Fixed Charges 26 lncome Adjustments 27 Net lncome 28 Distribution of Line 27 29 TOTAL CASH OPER EXPENSES 30 Distribution of Line 29 INCOME TAX CALCULATION 31 Other Operating lncome 32 AFUDC 33 Operating Revenue 34 Uncollectible Revenue 35 lncome Effect Jurisdictional Difference 36 IRS lncome Adjustment 37 TOTAL REVENUE & OTHER INCOME Lnl2less dep. exp 2,659,260 711 S-1 1, Ln31 S-12,Ln121 S-13, Ln57 S-14, Ln16 S-10, Ln16 Ln7..11 S-14, Ln26 S-14, Ln35 S-14, Ln40 S-10, Ln43 ln'12+14..16-17 Ln1 8/1 8a SOURCE S-1 1, Ln30 S-12, Ln19 S-13, Ln57 1n2..4 Ln5/5a S-12, Ln120 S-10, Ln24 S-14, Ln33 Ln1 8 S-10, Ln57 Ln21 S-10, Ln63 1n22..26 ln27l27a Ln18+17-20+21 Ln29l29a S-10, Ln16 995,600 281,549 338,176 '1 ,615,325 100.0000% 1 ,181,436 969,200 338,176 798,630 4,500 3,291,941 103,171 3,395,1 13 100.0000% (3,399,205) 100.0000% 2,766,523 100.0000o/o 632,682 4,O92 17' 3,395,113 91i 4,092 MSG 23i 6( 13' 43t 26.9t 28' 25' 13' 22i 91: 26.9( (9tz 26.9( 74'l 26.8i 88t 2t S-14, Ln32 S-10, Ln'15 S-14, Ln33-Ln31 S-10, Ln57 S-10, Ln60 S-10, Ln62 1n31..36 38 Contributions t-46I -aa 4,500 Fremont Telecom, lnc Study Area:472222 2017 LINE DESCRIPTION 1 Carrier Classification 2 Big Three Expenses Distr 3 TotalCOE roT C&WF Distr 4 2110 Land & SupportAssets5 Support Assets-Joint x/GSF - B&C6 General Support Facilities - B&C7 Direct Assignment8 Total Support Assets 9 Distribution of Line 8 10 Land11 Direct Assignment12 Total Land 13 TOTAL LAND & SUPPORT ASSETS 14 Distribution of Line 13 Note 1: lf Carrier Classification = A, then lf Carrier Classification = B, then SOURCE Records S-3, Ln6 Ln8 Note 1 Note 1 Direct Ln5..7 Ln8/8a Note 1 Direct Ln10..1 1 Ln8+1 2 Lnl 3/1 3a LnSa*2, Ln6a*2, Lnl 0a*2 Ln5a*3, Ln6a*3, Ln1 0a*3 MSG 26.91 23.7i 39( 39( 23.7i t 40i 23.7i TOTAL COMPANY (a) 100.0000% 100.0000% LAND & SUPPORT ASSETS SEPARATION 1,681,499 1,681,499 100.0000% 34,112 1,715,611 100.0000% 34,112 Fremont Telecom, lnc Study Area: 472222 2017 LINE SOURCEDESCRIPTION 1 WSWS Pct-Switchboards 2 WSWS Pct-Directory Assistance 3 Sub Line MOU Pct 4 SOB Toll MOU Pct 5 WSWS PcI-TSPS Oper Position 6 Real Processor Time Pct-RTA 7 Real Processor Time PcI-TSPSI REL MOU's - Tandem Switching 9 Trans Measured DEM Pct 10 2220 Operator Systems11 Cat 1-Operator Systems12 Loc,Toll,DSA,DSB,and13 Traffic Switchboards14 Aux'Direct Assist15 Aux-lntercept16 Jt Exch & Toll SOB17 TSPS-Oper Position18 TSPS-RTA19 TSPS-Other20 Direct Assignment21 TotalCat't22 Distribution of Line 21 23 TOTAL COE.OPERATOR 24 Distribution of Line 23 25 2210 CentralOffice Switching26 Cat 2-Tandem Switching27 Direct Assignment28 Total Cat 2 29 Distribution of Line 28 3031 Cat 3-LocalSwitching - TS32 Cat 3-LocalSwitching - NTS33 Direct Assignment34 Total Cat 3 35 Distribution of Line 34 36 TOTAL COE.SWITCHING 37 Distribution of Line 36 Lnl 3a*1 Lnl4a*2 Ln1 5a*3 Ln1 6a*4 Ln1 7a*5 Lnl 8a*6 Ln1 9a*7 Direct Ln13..20 Ln21l21a Ln21 Ln23l23a Records Records Records Records Records Records Records Records Records Ln26a*8 Direct Ln26..27 Ln28l28a Ln31a*9 Ln32a*9 Direct Ln31..33 L'n34l34a Ln28+34 Ln36/36a MSG 31.5( 84.8S 401 401 84.8S 40t 84.8S TOTAL COMPANY (a) SEPARATIONS FACTORS 100.00000/o 100.0000% 100.0000% 100.0000% 100.0000% COE CATEGORIES 1-3 SEPARATION 479,674 100.00000/o 479,674 100.00000/o 479,674 Fremont Telecom, lnc Study Area:472222 2017 LINE 38 WB Line 39 Ex Trk WB 40 REL MOU's - Exchange Trunk 41 Gross Allocator (Trans SPF) 42 COE Cat 4.21-Furn to Others Pct 43 lnterexcha Trk WB 44 2230 Central Office - Transmission45 Cat 4.1-Exchange Circuit46 4.11 Wideband-Line47 Direct Assignment48 4.11 Ethernet49 4.11 Wideband-DSl Line50 4.12Exch Trunk - EAS51 Ex Trk xAtVB - Basic52 Ex Trk xAruB - Basic DA53 Ex Trk WB54 Exch Trk WB - Direct Assignment55 4.13 Ex Line xAlVB56 Joint MSG57 PL & Local58 Direct Assignment - Basic/Special Cat 4.2-lnterexchange 4.21Furn to Others 4.22 Wideband lnterexchange DSL lnterexchange PL Direct Assignment 4.22Elhernet DESCRIPTION 66 COE Cat 4.13 Working Loops 67 COE Cat4.13 Ln46a*38 Direct Direct Direct Direct Ln51a*40 Direct Ln53a*39 Direct Records Records Records Records Records Records Ln67b*41 Ln67c..i Direct Ln60a*42 Direct Ln63a*43 Direct Direct Records Note 1 SOURCE MSG 25.0( 1 ,31{ Joinl MSC 2,667.5 2,( 59 60 61 62 63 64 65 b TOTAL COMPANY (a) SEPARATIONS FACTORS 100.0000% 100.0000% 100.0000% 100.0000% COE CATEGORY 4 SEPARATION 621,820 398,1 32 2,167,485 5,272,301 17,849 132,443 73.003 TOTAL COMPANY ASSIGNMENT OF COE CAT 4.13 Note 1: Cost per loop = lnvest 1 ,983.1865 5 150 5 Fremont Telecom, lnc Study Nea:472222 2017 70 71 72 73 74 68 Conversation Minutes Pct 69 HosURemote MOU Miles Pct 4.23 AllOther Joint MSG lnterexchange MSG/PL - DA PL, TWX & Local PL. DA MSG 85.0i 42.Ot 26( 1,58; 1,58; 17.62 1,99{ 21.0i MSG Cat 4.3-HosURemote MSG Joint (xAIVATS) WATS Direct Assignment Total Cat 4 80 TOTAL COE-TRANSMISSION 81 Distribution of Line 80 82 TOTAL CENTRAL OFFICE EQUIP 83 Distribution of Line 82 LINE DESCRIPTION 84 COE Cat4.23 Terms - -Joint Message Total Terminations 85 COE Cat4.23 - Terms86 Joint Total Allocated Investment Note 1: Cost per termination = 75 76 77 78 79 Records Records Ln86*64 Direct Ln85c..i Direct Ln76a*69 Direct Direct Ln46..64+70..78 Ln79 Ln80/80a Ln23+36+80 Ln82l82a SOURCE Records Note 1 Note 1 345.50 338 324,260 317 1 938.52 TOTAL COMPANY (a) 100.00000/o 100.0000% COE CATEGORY 4 SEPARATION 9,007,291 9,007,291 100.0000% 9,486,965 100.0000% 317,221 7,039 TOTAL COMPANY cAT 4.23NMENT OFS Fremont Telecom, lnc Study Area:472222 2017 LINE SOURCEDESCRIPTION 'l Gross Allocator (Trans SPF) 2 REL MOU's - Coinless Pub Tel 3 2310 lnfoOrig/Term Equip4 Cat l0ther IOT5 Coinls Pub Tel Eq6 Direc't A.ssignment7 TotalCategory 1I Distribution of Line 7 I Cat 2€ust Prem Equip 10 Distribution of Line 9 11 TOTAL INFO ORIG/TERM EQUIP 12 Distribution of Line 11 MSG 25.0(Records Records Ln4a*1 Ln5a*2 Direc't Ln4..6 Ln7l7a Direc't Ln9/9a Ln7+9 Ln11111a TOTAL COMPANY (a) 100.00000/o IPMENT SEPARATIONtoT Fremont Telecom, lnc Study Area: 472222 2017 6 7 8I 10 11 12 13 14 15 16 17 18 19 20 21 22 LINE 1 Gross Allocator Pct (Trans SPF) 2 REL MOU's - Exchange Trunk 3 WB Line 4 MOU Pct-Ex Trk WB 5 2410 Cable & Wire Facilities SOURCE MSC 25.0( 3,95( 3,95( Joinl MSG 99.6t 83r Records Records Records Records Ln25e..i Ln25c..d Ln25b*1 Direct Ln7..10 Cat 1-Exch Line x/VVB 1.1 lntra PL & WATS 1.2 lnter PL & WATS 1.3 Jointly Used Direct Assignment Total Category 1 Cat 2-WB & Exch Trunk Ex Trk - joint message Ex Trk - EAS Ex Line WB - Data Only DSL Ex Line WB - VOICE/DATA Ex Line Ethernet Ex Line WB WB Line WB Trunk WB Trunk DA Total Category 2 DESCRIPTION Ln13a*2 Direct Direct Direct Direct Ln1 8a*3 Direct Ln20a*4 Direct TOTAL COMPANY 23 C&WF Cat 1 Working Loops 24 Distribution of Line 21 25 Cat 1-Ex Line xANB Note 1: Cost per loop = Records Ln23l23a Ln25a*24 SOURCE 5,957.6696 2,669 100.0000% 15 084 1 TOTAL COMPANY (a) SEPARATIONS FACTO 100.0000% 100.0000% 100.0000o/o C&WF CAT 1.2 SEPARATION 47,661 5,958 15,838,465 15,892,084 245,500 545,174 1.133.105 342,431 FCATl Fremont Telecom, lnc Study Area:472222 2017 LINE 26 lnterexchange Trk WB 27 CMM Pct-lX xAtVB 28 C&WF TWX Connect Min Miles Pct-lT 29 C&WF TWX Connect Min Miles Pct-Rmt 30 HosURemote MOU Miles Pct Cat 3-lnterexchange C&WF WB PL - Direct Assignment WB - Joint Message Joint MSG xAlVB PL, TWX & LocalxAtrB Joint TWX-IT Joint TWX-Rmt lnterexchange - DA DSL lnterexchange Ethernet lnterexchange Total Category 3 Cat 4-HosURemote C&WF Joint (xA'VATS) WATS Direct Assignment Total Category 4 47 TOTAL CABLE & WIRE FACILITIES 48 Distribution of Line 47 Records Records Records Records Records MSC 85.07 85.0i 85.0i 42.Ot 52( 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 Direct Ln33a*26 Ln53b*27 Ln54c..i 1n54j.28 Ln54k*29 Direct Direct Direct Ln31..39 DESCRIPTION 49 Equiv lX Circ Miles-MSG50 -PL,TWX&Local 51 Distribution of Line 45 52 Distribution of Line 46 53 Cat 3-All Other xMB-MSG TWX&Local Ln43a*30 Direct Direct Ln43..45 Ln11+22+41+46 Ln47l47a SOURCE Records Records Ln49l49a Ln50/50a Ln53a*51 Ln53a*52 TOTAL COMPANY 38,433 100.0000% 624,945 4,48( 25.2i Joint M Excl T! b 38,0( 99.1( 61( TOTAL COMPANY (a) 100.0000% 100.0000% 100.0000% 100.0000% 100.0000% C&WF CAT 3-4 SEPARATION 17,779,449 100.0000% 80,100 619,368 5,577 49,215 754,260 ASSIGNMENT OF C&WF CAT 3 54 Note 1: Cost per circuit mile =16.26 Fremont Telecom, lnc Study Area:472222 2017 LINE DESCRIPTION 1 Land & Support Assets Distr 2 2210 COE€witch Distr 3 2220 COE-Operator Systems Distr 4 2230 COE-Transmission Distr 5 2310lOT Distr 6 2410 C&WF Distr 7 2001 TPIS 8 2001 TPIS incl2680 I 2680 Tangible Assets - Capital Leases10 2110 Land& SuptAssets11 2210 COE-Switching12 2220 COE-Operator13 2230COE-Transmission14 231010715 2410 C&WF16 Not classffied by account17 Direct Assignment 18 TOTAL CAPITAL LEASES 19 Distribution of Line 18 TANGIBLE ASSETS-LEASEHLD IMPROVE SEP 20 2680 Tangible Assets - Leasehold lmprove21 2110 Land &SuptAssets22 2210 COE-Switching23 2220 C0E-Operator24 2230 COE-Transmission25 2310 tOT26 2410 C&WF27 Not classified by account28 Direct Assignment 29 TOTAL LEASEHOLD IMPROVEMENTS 30 Distribution of Line 29 31 TOTAL TANGIBLE ASSETS 32 Distribution of Line 31 INTANG IBLE ASSETS S EPARATION 33 2690 lntangible Assets34 Direct Assignment 35 TOTAL INTANGIBLE ASSETS 36 Distribution of Line 35 SOURCE MSG b 23.7i 84.8t 17.62 25.2i 23.7i 23.7i s-4, s-5, s-5, s-5, s-6, s-7, s-2, s-2 Ln'14 Ln37 Ln24 Ln81 Ln12 Ln48 Ln8 Ln1 1 Ln1 0a*1 Ln11a*2 Ln12a"3 Ln13a% Ln1 4a*5 Ln1 5a*6 Lnl 6a*7 Direct Ln10..17 Ln1 8/1 8a Ln21a*'l Ln22a*2 Ln23a*3 Ln24a*4 Ln25a*5 Ln26a*6 ln27a*7 Direct 1n21..28 Ln29l29a Lnl 8+29 Ln31/31a Ln33a*8 Direct Ln33..34 Ln35/35a TOTAL COMPANY (a) SEPARATIONS 100.0000% 100.0000o/o 100.0000% 100.0000% 100.0000% 100.0000% TANG IBLE ASSETS.CAPITAL LEAS ES SEP Fremont Telecom, lnc Study Area:472222 2017 LINE DESCRIPTION 1 2001 TPIS Distr 2 2410 C&WF Distr 3 Access MOU Pct 4 2002 Prop Hld Fut Telecom Use5 Direct Assignment 6 TOTAL PROP HLD FUT TELECOM USE 7 Distribution of Line 6 8 2003 Plt Under Constr9 Direct Assignment ,10 TOTAL PLT UNDER CONSTR 11 Distribution of Line 10 12 2005 Telecom Plant Adjust13 Direct Assignment 14 TOTAL TELECOM PLANT ADJUST 15 Distribution of Line 14 MISC ACCOUNTS SEPARATION 16 1410 Other Noncurrent Assets 17 1438 Deferred Charges 18 1220 Material & Supl X/CPE19 Direct Assignment 20 TOTAL MATERIALS AND SUPPLIES 21 Cash 22 Equal Access Gross lnvestment 23 EqualAccess Gross Investment - DA24 Accum Depreciation25 Defened Oper lnc Taxes26 Unamortized Expenses 27 TOTAL NET EQUAL ACCESS INVESTMENT 28 Distribution of Line 27 INVEST ALLOW/DISALLOW SEPARATION 29 lnvestment Allow/Disallowances30 Direct Assignment 31 TOTAL INVEST ALLOW/DISALLOWANCES SOURCE S-2, Ln15 S-7, Ln48 Records Ln4a*1 Direct Ln4..5 Ln6/6a LnSa*1 Direct Ln8..9 Ln1 0/1 0a Ln12a*1 Direct Ln12..13 Ln14l14a Ln16a*S-3, Ln6 Ln17a*'l Ln18a"2 Direct Ln18..19 CWC MSG 23.7i 25.2i 1( 1( 23.7i 41 4t 2t ln22a*3 Direct Ln24a*3 Ln25a*3 Ln26a*3 Ln22-24-25+26 Ln27l27a Ln29a*1 Direct Ln29..30 TOTAL COMPANY (a) 100.0000% 100.0000% OTHER ACCOUNTS SEPARATION 42,389 100.0000% 190,029 190,029 98,959 42,388 EQUAL ACCESS INVESTMENT SEPARATION Fremont Telecom, lnc Study Area:472222 2017 LINE DESCRIPTION 1 2001TP|S Distr 2 2003 PUC-Pct 3 Corp Oper Expenses Distr 4 2680 Capital Leases Distr 5 Net Telecom Plant Distrexcl 4040,4310 6 2110 Support Assets Distr 7 2210 COE-Switching DistrI 2220 COE-Operator DistrI 2230 COE-Transmission Distr 10 2310 IOT Distr 11 2410 C&WF Distr 12 COE,IOT, C&WF 13 Three Distr 14 7300 Nonoper lnc & Expenses15 Alw Fds Used Dur Constr16 Contributions17 AbandonedConstruction18 Other Nonoperating Expense 19 Fixed Charges20 lnterest on Capital Leases21 Fixed Charges ExclCapital Leases22 Amortization of Debt Discount23 Other lnterest 24 TOTAL FIXED CHARGES 25 5240 RentRevenues26 Support Assets27 COE-Switching28 COE-Operator29 COE-Transmission30 lnfo Orig/Term Equip31 C&WF32 Not Classified by Acct 33 UNBUNDLED NETWORK ELEMENTS34 C&WF - Unbundled Loop35 Operator Systems36 Tandem Switching37 LocalSwitching38 Transport Termination39 Transport Facility40 ss741 OSS42 Direct Assignment 43 TOTAL RENT REVENUES S-2, Ln15 S-9, Ln11 S-14, Ln17 S-8, Ln19 S-2, Ln37 S-4, Ln9 S-5, Ln37 S-5, Ln24 S-5, Ln81 5-6, Ln12 S-7, Ln48 S-2, Ln8 Ln6 Ln1 5a*2 Ln1 6a*3 ln17a*1 Direct LnZOa"4 Ln21a*5 Ln22a*5 Ln23a*5 Ln2O..21 Ln26a*6 Ln27a*7 Ln28a*8 Ln29a*9 Ln30a*1 0 Ln31a*1 1 Ln32a*1 SOURCE Ln34 Ln35 Ln36 Ln37 Ln38 Ln39 Ln40 MSG 23.7i 23.7i 28.O1 24.2( 23.7i 84.8S 17.62 25.2i 23.7i 26.9t S-5, Ln41* S-5, Ln24* S-5, Ln29* S-5, Ln34* S-5, Ln68* S-5, Ln68* S-5, Ln79* Ln41a*1 Direct Ln26..42 TOTAL COMPANY (a) 100.0000% 100.0000% 100.0000% 100.0000% 100.0000% 100.000070 100.0000% 100.0000% 100.0000o/o 100.0000% OTHER INCOME SEPARA 4,500 4,092 4,092 TOTAL COMPANY IN Fremont Telecom, lnc Study Area:472222 2017 LINE MSG DESCRIPTION 44 ITC Amortization - Federal 45 ITC Amortization - State 46 TOTAL ITC AMORTIZATION 47 Amortization of Excess Def Taxes 48 Capitalized Payroll Taxes49 Direct Assignment 50 TOTAL CAPITALIZED PAYROLL TAXES 51 Depreciation Adjustments52 Direct Assignment 53 TOTAL DEPRECIATION ADJUSTMENTS 54 Uncollectibles - Joint Message 55 Uncollectibles - End User CCL 56 Uncollectibles - lnterexchange Carrier 57 TOTAL UNCOLLECTIBLES 58 Misc lnc Adjustments59 lnc AdjAlloc on 200160 lnc AdjAlloc on 2001 - Direct Assignment61 lnc Adj Alloc on Big 3 Exp62 lnc Adj Alloc on Big 3 Exp - Direct Assignment 63 TOTAL MISC INC ADJUSTMENTS SOURCE S-14, Ln5* Ln44 S-14, LnS* Ln45 Ln44..45 Ln47a"1 Ln48a*1 Direct 1n48..49 LnS1 a*1 Direct LnS1..52 Direct Direct Direct Ln54..56 Ln59a*1 Direct Ln61 a*1 3 Direct Ln59..61 Fremont Telecom, lnc Study Area: 472222 2017 LINE DESCRIPTION 1 21'lO Land & Supt Assts Distr 2 Total COE Distr + EA Distr 3 2310 IOT Cat 1-Other Distr 4 23'lO IOT Cat 2-CPE Distr 5 2410 C&WF Distr 6 6110 Network Support Expenses7 Direct Assignment 8 TOTAL NETWORK SUPPORT EXPENSES I 6120 General Support Expenses10 Direct Assignment 11 TOTAL GENERAL SUPPORT EXPENSES 12 6210 COE Switching Expenses13 Direct Assignment 14 TOTAL COE SWITCHING EXPENSES 15 6220 COE Operator Systems Expenses16 Direct Assignment 17 TOTAL COE OPERATOR SYS EXPENSES 18 6230 COE Transmission Expenses19 Direct Assignment 20 TOTAL COE TRANSMISSION EXPENSES 21 TOTALCOEEXPENSES 22 6310 IOT Equip Expenses23 Cat 1-Other IOT Eq Expenses24 Cat 2-Cust Prem Equip Exp25 Direct Assignment 26 TOTAL IOT EXPENSES 27 6410 C&WF Expenses28 Direct Assignment 29 TOTAL C&WF EXPENSES 30 Plt Spec Exp x/6110,6120 31 TOTAL PLANT SPEC OPER EXP 32 Distribution of Line 31 S4 s-5 s-6 s-6 s-7 SOURCE Ln14 Ln82 incl EA Ln1 Ln1 0 Ln48 MSG b 23.7i 21.Oi 25.0( 25.2i 16( 16( 231 28' 23.81 Ln6a*1 Direct Ln6..7 Ln9a*1 Direct Ln9..10 Ln12a*2 Direct Ln12..13 Ln15a*2 Direct Ln15..16 Ln1 8a*2 Direct Lnl 8..19 Ln14+17+20 Ln23a*3 Ln24a*4 Direct Ln23..25 Ln27a*5 Direct Ln27-.28 Ln21+26+29 Ln8+1 1 +30 Ln31/31a a I 4t 4i It 2t 4( 4( 7( TOTAL COMPANY (a) SE 100.0000o/o 100.0000% 100.0000% 100.0000o/o PLANT SPECIFIC EXPENSES SEPARATION 8,538 177,297 177,297 116,857 116,857 218,834 218,834 335,690 659,910 659,910 995,600 1,181,436 100.0000% 8,538 Fremont Telecom, lnc Study Area:472222 2017 LINE DESCRIPTION 1 200'l TPIS Distr 2 TotalCOE, lOT, C&WF Distr 3 2110 Support Assets Distr 4 22'lO COE-Switching Distr 5 2220 COE-Operator Distr 6 2230 COE-Transmission Distr 7 2310 IOT Distr I2410 C&WF DistrI 2002 Prop Hld Ft Tel Use Distr 10 2680 Capital Leases Distr 11 2680 Leasehold lmprovements Distr 12 2690 lntangible Assets Distr 13 2005 Telecom Plt 14 6510 Oth Prop Plant & Eq Exp15 Direct Assignment 16 TOTAL OTH PROP PLANT & EQ EXP 17 6530 Network Operations Exp18 Direct Assignment 19 TOTAL NETWORK OPERATIONS EXP 20 6540 Access Expenses21 Access Expense x/Federal Support22 Federal & State Support 23 TOTAL ACCESS EXPENSES 24 6560 Deprand Amort Expenses25 Depr - Support Assets26 Depr - Support Assets - Direct Assignment 27 Depr - COE-Switching28 Cat 2-Tandem Switching29 Direct Assignment30 Cat 3-Local Switching - TS31 Cat 3-Local Switching - NTS32 Direct Assignment33 Depr - COE-Switching Depr - COE-Operator Cat 1-Operator Systems Loc,Toll,DSA,DSB,and Traffic Switchboards Aux-Direct Assist Aux-lntercept Jt Exch & Toll SOB TSPS-Oper Position H::-III SOURCE S-2, Ln15 S-2, Ln7+9 S-4, Ln9 S-15, Ln127 S-5, Ln24 S-5, Ln81 5-6, Ln12 S-7, Ln48 S-9, Ln7 S-8, Ln19 S-8, Ln30 S-8, Ln36 Ln1 5 Ln14a"1 Direct Ln14..15 Ln17a*2 Direct Ln17..18 Direct Direct 1n21..22 Ln25a*3 Direct Ln27a*4 S-5, Ln8 Direct S-5, Ln9 S-5, Ln9 Direct Ln34a*5 54,969 54,969 281,549 28',1,549 102,650 59,868 MSG 23.7i 23.7i 23.7i 84.8( 17.6i 25.2i 2t 5( 1i 1i 6( 6( 5( 34 35 36 37 38 39 40 41 1? Ln1 Ln2 Ln3 Ln4 Ln5 :-:9 TOTAL COMPANY (a) 100.0000% 100.00000/o 100.0000% 100.00000/o 100.0000o/o 1oo.oo000; PLANT NONSPECIFIC EXP SEPARATION s-5, s-5, s-5, s-s, s-5, :-:, 59,868 TOTAL COMPANY CIFIC EXP SEPARATION 298,363 298,363 Fremont Telecom, lnc Study Area: 472222 2017 LINE SOURCE 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 75 76 77 78 79 80 81 82 83 DESCRIPTION Depr - COE-Transmission Cat 4. 1 -Exchange Circuit 4.11 Wideband-Line Direct Assignment 4.11 Ethernet-Line Wideband-DSl Line 4.'l2Exch Trunk - EAS Ex Trk xAffB - Basic Ex Trk xAtVB - Basic DA Ex Trk WB Exch Trk WB - Direct Assignment 4.13Ex Line x/VVB Joint MSG/PL & Local Direct Assignment - Basic/Special Cat 4.2-lnterexchange 4.21 Furn to Others 4.22Wideband lnterexchange PL Direct Assignment 4.22Ethernet 4.23 All Other Joint MSG/PL lnterexchange MSG/PL - DA PL-DA 4.22 DS- exchange Cat 4.3-HosURemote MSG Joint (xiVVATS) WATS Direct Assignment Total Cat 4 Depr - COE-Transmission Depr - lnfo Orig/Term Equip Cat 1-Other IOT Coinls Pub Tel Eq Direct Assignment TotalCategory 1 Cat 2-Cust Prem Equip Depr - lnfo Origfferm Equip Ln47a*6 S-5, Ln38 Direct Direct Direct Direct S-5, Ln41 Direct S-5, Ln39 Direct S-15,Ln50 Direct Ln62a*45 S-5, Ln43 Direct Direct S-15,Ln59 Direct Direct Direct S-5, Ln69 Direct Direct Ln48..75 Ln77a*7 5-6, Lnl 5-6, Ln2 Direct Ln78..80 Direct MSG 51 5t Fremont Telecom, lnc Study Area:472222 2017 LINE 84 85 86 87 88 89 90 91 92 93 93 94 95 96 97 98 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 DESCRIPTION Depr - Cable & Wire Facilities Cat 1-Exch Line xAflB 1.1,1.2 - PL, 1 .3 Jointly Used Direct Assignment TotalCategory 1 Cat 2-WB & Exch Trunk Ex Trk - joint message Ex Trk - EAS Ex Line WB - Data Only DSL Ex Line WB - VOICE/DATA Ex Line Ethernet Ex Line WB WB Line WB Trunk WB Trunk DA Total Category 2 Cat 3-lnterexchange C&WF WB PL - Direct Assignment WB - Joint Message Joint MSG, PL, TWX& Localx/VVB Joint TWX-lT Joint TWX-Rmt lnterexchange - DA DSL lnterexchange Ethernet lnterexchange Total Category 3 Cat 4-HosURemote C&WF Joint (xAIVATS) WATS Direct Assignment Total Category 4 Depr - Cable & Wire Facilities SOURCE MSG 4i 4i 17 25' 25.91 Ln84a*B S-15, Ln78 Direct Ln86+87 S-7, Ln2 Direct Direct Direct Direct S-7, Ln3 Direct S-7, Ln4 Direct Direct S-7, Ln26 S-15, Ln93 S-7, Ln28 S-7, Ln29 Direct Direct Direct Ln98..105 S-7, Ln30 Direct Direct 1n109..111 114 Depr-Prop Hld Ft Tel Use115 Amort-Capital Leases116 Amort-Leaseholdlmprovements117 Amort-lntangible Assets118 Amort-Other119 Amo(-DirectAssignment 120 TOTAL DEPR&AMORT EXPENSES 121 TOTAL PLANT NONSPEC OPER EXP 122 Distribution of Line 121 Ln1 14a*9 Ln1 1 5a*1 0 Ln1 1 6a*1 1 Ln117a*12 Lnl 1 8a*1 3 Direct 1n25..1 19 Ln1 6+1 9+23+1 20 Ln1211121a TOTAL COMPANY PLANT NONSPECIFIC EXP SEPARATION 969,200 171,801 171,801 632,682 100. Fremont Telecom, lnc Study Area:472222 2017 LINE DESCRIPTION 1 Marketing expense factor 2 WSWS-TeI Oper Svcs 3 Subscriber Line MOU 4 EU Service Order Contacts 5 EU Billed Revenue inclCCL 6 EU Billed lnquiry Contacts 7 lX Svc Ord Proc ContactsI lX Billed Revenue 9 lX Bill lnq Contacts 10 Public lnterest Revenue 11 6610 Marketing Expenses12 Direct Assignment 13 TOTAL MARKETING EXPENSES SERVICES EXPENSES SEPARATION 14 6620 Services Expenses15 Telephone Operator Service:16 Tel Operator Svc17 Direct Assignment18 Total Tel OperSvc Exp Published Direct Listings: Classified TWX Alpha Foreign Total Publ Direct List AllOther: Cat 1-LBOE EU Svc Ord Proc Presubscription Other Cat 1-LBOE EU Pmt & Col - cll - Other Cat 1'LBOE EU Bill lnq - cll - Other Cat 1-LBOE lX Svc Ord Proc Cat 1-LBOE lX Pmt & Col Cat 1-LBOE lX Bill lnq Cat 1-LBOE Cn Col & Admin TotalCat 1-LBOE SOURCE MSG 34.01 31.5( 28.21 30.6t 1.5i 80.9r 65.47 87.5t 1( Records Records Records Records Records Records Records Records Records Records Ln1 1a*1 Direct Ln11..12 Ln1 6a*2 Direct Ln16..17 Direct Direct Ln22a*3 Direct Ln20..23 Direct Ln28a*4 Direct Ln29a*5 3' 3' 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 1 1 2( Direct Ln32a*6 Ln35a*7 Ln36a*8 Ln37a*9 Ln38a*1 0 Ln26..38 7( TOTAL COMPANY (a) SEPARATIONS 100.0000o/o 100.00000/o 100.0000% 100.0000% 100.0000% 100.0000% 100.0000o/o 100.0000% 100.0000o/o SEPARATIONMARKETING 194.968 91,626 91,626 87,969 11,839 41,501 30,479 216 4j93 18,782 Fremont Telecom, lnc Study Area:472222 2017 LINE 50 51 DESCRIPTION SOURCE Records Records Ln42a*40 Direct Direct Direct Ln48a*41 Ln42..48 Ln39+49 Ln50/50a Ln52a*51 Direct Ln52..53 Ln50+54 Ln1 8+24+55 Ln1 3+56 |-n57l57a MSC 70.2( 50.0( 8i 36.0r b 40 Relative Toll& Local Msgs Pct 41 CABS Pct Cat 2-CSE Msg Proc Joint Message Direct Assignment Cat 2-CSE Other B&C Direct Assignment End User Common Line Cat 2-CSE CABS Total Cat 2-CSE 42 43 44 45 46 47 48 49 Total All Other Cat 1 & 2 Distribution of Line 50 52 53 54 Cat 3-AllOther CSE Cat 3-Direct Assignment TotalAll Other Cat 3 55 Total All Other-Cat 1,2,3 56 TOTAL SERVICES EXPENSES 57 TOTAL CUSTOMER OPER EXPENSES 58 Distribution of Line 57 11 1t o( 9( 13' 38.77 TOTAL COMPANY (a) 100.0000o/o 100.0000o/o SERVICES EXP SEPARATION CONT'D 227,5gg 100.0000% 338,176 100.0000% 26,476 1,393 4,752 32,621 18,961 18,961 246,550 246,550 Fremont Telecom, lnc Study Area:472222 20'17 LINE DESCRIPTION 1 Big Three Expenses Distr 2 2001TP|S Distr 3 EqualAccess lnvest Distr 4 Net Telecom Plant Distr excl 1220, EA 5 lncome Tax Distribution 6 6710 Exec & Planning Expenses7 EAS8 All Other9 Direct Assignment 1O TOTAL EXEC & PLANNING EXPENSES 11 6720 Gen'land Admin Expenses12 EAS13 AllOther14 Direct Assignment 15 TOTAL GEN'L & ADMIN EXPENSES 16 TOTAL CORPORATE OPER EXPENSES 17 of Line 16 18 7200 Operating Taxes (Actual)19 Federal lncome Taxes20 State & Local lncome Taxes21 OP FED, STATE, LOCALTAXES -CWC 22 Schedule M lncome Tax Adjustments 23 Operating Taxes - Property24 Operating Taxes - Other25 Operating Taxes - Direct Assignment 26 TOTAL OPER TAXES x/FlT SIT 27 5000 Basic Local Revenue 28 5080 lnterstate Access/End User Revenue 29 5084 State Access/End User Revenue 30 5100 Long Distance Message Revenue 31 5200 Miscellaneous Operating Revenue 32 71OO Other Operating lncome 33 TOTAL OPERATING REVENUE EQUAL ACCESS EXPENSES SEPARATION 34 Equal Access Expenses 35 TOTAL EQUALACCESS EXPENSES ALLOWANCES AND DISALLOWANCES 36 Expense Al lowances/Disallowances37 lnterest on Customer Deposits38 Other lnterest Deduction39 Direct Assignment SOURCE MSG 26.9t 23.7i 24.1( 21' 1' 22i 22i 28.01 s-3, s-2, s-9, s-2, Ln6 Ln1 5 Ln28 Ln36 Ln 28 Direct LnSa*1 Direct Ln7..9 Direct Ln1 3a*1 Direct 1n12..14 Ln1 0+1 5 Ln1 6/1 6a Ln1 9a*5 Ln20a*5 Ln22a*2 Ln23a*2 Ln24a*2 Direct Ln23..25 786,843 11,787 798,630 798,630 100.0000% (358,714 't98 (358,51 93,378 1 0,1 83 103,171 Direct Direct Direct Direct Direct Direct Ln27..32 Ln34a*3 Ln34..34 Ln37a*4 ln37a*4 PT:'^^ TOTAL COMPANY (a) FACTORSSE 100.0000% 100.0000% 100.0000% 100.0000% CORPORATE PER EXP SEPARATIONS OPERATING TAXES SEPARATIONS OPERATING REVEN UE SEPARATIONS , -A?Ar r\rhFl16r Ar I Al^rr^16Al I ArlrAlrAF6 Fremont Telecom, lnc Study Area:472222 2017 LINE DESCRIPTION 1 2110 Support Assets Distr 2 2210 COE-Switching, incl. EA Distr 3 2220 COE-Operator Distr 4 2230 COE-Transmission Distr 5 2310 IOT Distr 6 2410 C&WF Distr 7 2001 TPIS x/Land 8 GeneralSupport, COE, lOT, C&WFI 2002 Prop Hld Ftr Tel Use Distr 10 2680 Capital Leases Distr 11 2680 Leasehold lmprovements 12 2690 lntangible Assets Distr 13 2005 Telecom Plt stment 14 1500 Other Juris Assets - Net 15 3100 Accum Depr-Tel Plt in Svc16 Support Assets17 Support Assets - Direct Assignment COE - Switching Cat 2-Tandem Switching Direct Assignment Cat 3-Local Switching - TS Cat 3-Local Switching - NTS Direct Assignment COE - Switching COE - Operator Cat 1-Operator Systems Loc,Toll,DSA,DSB,and Traffic Switchboards Aux-Direct Assist Aux-lntercept Jt Exch & Toll SOB TSPS-Oper Position TSPS.RTA TSPS-Other Direct Assignment TotalCat 1 COE - Operator S-4, s-5, s-5, s-5, s-6, s-7, s-2, s-2, s-9, s-8, s-8, s-8, Direct Ln1 6a*1 Direct Ln1 8a*2 S-5, Ln8 Direct S-5, Ln9 S-5, Ln9 Direct SOURCE Ln9 Ln36+5-9, Ln27 Ln24 Ln81 Ln12 Ln48 Ln1 8 Ln't+7+9 Ln7 Ln1 9 Ln30 Ln36 Lnl 5 MSG 23.7i 84.8S 17.6i 25.2i 23.7i 23.7i 31( 31( 33( 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 TOTAL COMPANY (a) 100.0000% 100.0000% 100.0000% 100.0000% 100.0000% 100.00007o RESERVES & DEFERRALS SEPARATION 1,429,868 375,911 375,911 Fremont Telecom, lnc Study Nea:472222 2017 LINE 38 39 40 41 42 434 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 6o 61 62 63 64 65 66 a7 68 69 70 71 72 73 74 75 DESCRIPTION Cat 4. 1 -Exchange Circuit 4.11 Wideband-Line Dir@tAssignment 4.11 Ethemet-Line 4.11 Wideband-DSL Line 4.12Exdt Trunk- EAS Ex Trkx/VllB - Basic Ex Trk xM/B - Basic DA Ex TrkWB Exch TrkWB - DirectAssignrnent 4.13 Ex Line xMlB Joint MSG/PL & Local Dircct Assignment - BasidSpecial Cat 4.2-lntelexchange 4.21Furn to Others 4.22 Wideband lnterexchange PL Direct Assignment 4.22 Ethemet 4.23 Nl Other Joint MSG/PL lnterexchange MSG/PL - DA PL. DA 4.11 DSL exchange Cat 4.3-HosURemote MSG Joint (rdWATS) WATS Direc{ Assignment TotalCat4 COE-Transmission lnfo Orig/Term Equip Cat 1€ther tOT Coinls Pub Tel Eq Direct Assignment TotralCategory 1 Cat 2€ust Prem Equip lnfo OriglTerm Equip TOTAL COMPANY 7,949,600 7,949,600 MSG '|',4O' 1,40' TOTAL COMPANY Fremont Telecom, lnc Study Area:472222 2017 LINE 76 77 78 79 80 81 82 83 84 85 85 86 87 88 89 90 90 9't 92 93 94 95 96 97 98 99 100 101 102 103 104 105 DESCRIPTION C&WF Cat 1-Exch Line xAffB 1.1,1.2 - PL, 1 .3 Jointly Used Direct Assignment TotalCategory 1 Cat 2-WB & Exch Trunk Ex Trk - joint message Ex Trk - EAS Ex Line WB - Data Only DSL Ex Line WB - VOICE/DATA Ex Line Ethernet Ex Line WB WB Line WB Trunk WB Trunk DA Total Category 2 Cat 3-lnterexchange C&WF WB PL - Direct Assignment WB - Joint Message Joint MSG, PL, TWX& LocalxlVVB Joint TWX-IT Joint TWX-Rmt lnterexchange - DA DSL lnterexchange Ethernet lnterexchange Total Category 3 Cat 4-HosURemote C&WF Joint (xAIVATS) WATS Direct Assignment Total Category 4 C&WF MSG 16,433,942 4,14i Ln16..76 Ln1 08a*9 Ln1 09a*1 0 Lnl 'l0a*1 1 Ln111a*12 Ln112a*13 Ln1 13a*7 Direct Ln113..114 16,433,942 26,189,321 2,756 4,141 6,2011 06 TOTAL ACCUMULATED DEPRECIATION 1Ol 3200 Accum Depr Property Held108 For Future Telecom Use 109 3400 Accum Amort-Capital Leases 110 3400 Accum Amort-Leasehold lmprovements 111 3500 Accum Amort-lntangible 1 12 3600 Accum Amort-Other 113 4040 Customer Deposits114 Direct Assignment 115 TOTAL CUSTOMER DEPOSITS 116 4100 Net Cur Def Op lnc Taxes 111 ::3rTf::l:Ln117a*1 2,756 Fremont Telecom, lnc Study Area:472222 2017 LINE DESCRIPTION 125 Big Three Expenses Distr 126 2110 Support Assets Distr 127 2210 COE-Switching Distr 128 2220 COE-Operator Distr 129 2230 COE-Transmission Distr 130 2310 IOT Distr 131 2410 C&WF Distr 132 2001 TPIS x/Land 133 2001 TPIS Distr 134 GeneralSu toT C&WF 135 4310 Other Long-Term Liabilities 136 4340 Net Noncurrent DefTaxes137 Support Assets138 COE-Switching139 COE-Operator140 COE-Transmission141 lnfo Orig/Term Equip142 C&WF143 Not Classified by Acct 144 TOTAL NET NONCURRENT DEF TAXES 145 4360 Other Deferred Credits-Net 146 4370 Other Juris Liabilities147 & Defened Credits - Net ACCUM DEPR & AMORTALLOW/DISALLOW 148 Accum Depr & Amort Allow/Disallow149 Direct Assignment 1 50 TOTAL ACC DEPRYAMORT ALW/DISALLOW s-2 Ln1 +7+9 Ln1 35a*1 25 S-3, LnG S4, Ln9 S-15, Ln2 S-5, Ln24 S-5, Ln81 5-6, Ln12 S-7, Ln48 S-2, Ln18 S-2, Ln15 Ln137a"126 Ln138a"127 Lnl 39a*128 Ln140a"129 Ln1 41 a*1 30 Ln142a*131 |-,n143a*132 Ln137..143 SOURCE Ln1 45a*1 33 Direct ln148a*132 Direct 1n148..149 MSG 26.9t 23.77 84.8S 17.6i 25.2! 23.7i 23.7i 23.7i (6( 4t Jr (34( (32' TOTAL COMPANY (a) SEPARATIONS RESERVES & DEFERRALS 100.0000% 100.0000% 100.0000% 100.0000% 100.0000% 100.0000o/o 100.0000% 100.0000% (252,841) 53,752 184,743 (1,350,702) (1,365,048) Fremont Telecom, lnc Study Area:472222 2017 L!NE SOURCEDESCRIPTION 1 Plant Specific Expenses 2 Plant Nonspecific exp excl depreciation & amortization 3 Customer Operations Expense - Marketing 4 Customer Operations Expense - Services 5 Corporate Operations Expense 6 Equal Access Expense 7 Other Nonoperating Expense - Contributions 8 lnterest on Capital Leases 9 Fixed Charges excl Capital Leases 10 Interest on Customer Deposits 11 Other Operating Tax - Property 12 Other Operating Tax - Other 13 Other Operating Tax - Direct Assignment 14 Federal lncome Tax (Actual) 15 State lncome Tax (Actual)16 Total Cash Working Capital Expenses 17 Cash Working Capital Factor 18 Cash Working Capital 19 Minimum Bank Balance 20 Working Cash Advances21 Total Cash Working Capital 22 Distribution of Line 21 S-11, Ln31 S-12, Ln16a"23 S-13, Ln13 S-13, Ln56 S-14, Ln16 S-14, Ln34 S-10, Ln16 S-10, Ln20 S-10, Ln21 S-10, Ln17 S-10, Ln23 S-10, Ln24 S-10, Ln25 S-10, Ln19 S-10, Ln20 Ln1..15 Records Ln15 * Ln17 Records Records MSG 64( 4.1C 21 2( 26.8( 28' 7( 3' o( 22i 2:, (e( lnZ'll21a COMPANY CASH WORKING CAPITAL 1,181,436 336,518 91,626 246,550 798,630 93,378 (3eo) 1 0,1 83 (358,714) 198 2,408,007 98,959 100.0000% 4,500 4,092 98,959 Fremont Telecom, lnc Study Area:472222 2017 LN DESCRIPTION SOURCE 1 AVERAGE NET INVESTMENT 2 ASSUMED RATE OF RETURN FOR ESTIMATING TAX RATE 3 RETURN ON INVESTMENT 4 FrT TNCOME ADJUSTMENT (FROM COST STUDY) 5 INVESTMENT TAX CREDIT AMORTIZATION 6 AFTER TAX INCOME BEFORE TAX CREDITS 7 FrT BEFORE TAX CREDTTS (MUST EQUAL LN 17) 8 TAXABLE INCOME 9 FIT ON 0 to 50,000 @ 15Yo 10 FIT ON 50,000 to 75,000 @25o/o 11 FIT ON 75,000 to 100,000 @34Yo 12 FIT ON 100,000 to 335,000 @39o/o 13 FIT ON 335,000 to 10,000,000 @34o/o 14 FlT ON 10,000,000 to 15,000,000 @35o/o 15 FIT ON 15,000,000 to 18,333,333 @38%o 16 FtT ON OVER 18,333,333 @35Yo 17 TOTAL TAXABLE INCOME/FIT BEFORE TAX CRED]TS 18 EFFECTIVE FIT TAX RATE S-1,Ln1 S-1,Ln4 Lnla*2 Taxab TOTA 4,48C 10.0( 44t I 15o/o 25o/o 34o/o 39o/o 34o/o 35o/o 38% 35% LNs 9..16 44t 22( 67i 5( 2t 2t 23! 33r 67i Fremont Telecom, lnc Study Area:472222 2017 211 2210 2220 2230 2310 2410 2680 2690 2002 2003 2005 3100 3200 3400 3500 3600 4340 4310 4370 61 10 6120 6210 6310 6410 6510 6530 6540 6540 1220 1402 1439 1500 xxxx MSG 23.7i 84.8( 17.62 25.2i 23.7i 23.7i 23.7i 23.7( 23.6t 23.7i 24.2( 2s.2i 26.8e 24.2( 23.7i 23.7i 21.0i 25.2i 23.81 23.7i 23.7i b Capital lnvestment Summary General Support Facilities COE Switching Equipment Operator Systems Equipment COE Transmission Equipment lnformation Orig/Term Equipment Cable & Wire Facilities Tangible Assets lntangible Assets Total Plant in Service A/C 2001 Property Held for Future Use Plant Under Construction Telephone Plant Adjustment Total Property, Plant and Equipment Accumulated Depreciation - Plant in Service Accumulated Depreciation - Property held for Future Usel Accumulated Amortization - Tangible Property Accumulated Amortization - lntangible Property Accumulated Amortization - Telephone Plant Adjustment Deferred Operating Taxes Other Long Term Liabilities Other Deferred Credits Customer Deposits Net Telephone Plant lnvestment AllodDisallow Accu m Depr/Amort Allow/Disallow Materials and Supplies lnvestment in Nonaffiliated Companies EqualAccess Equipment Other Jurisdictional Assets Cash Working Capital Net Telephone Plant, M&S and CWC Operating Expenses and Taxes Summary Network Support GeneralSupport CentralOffice lnformation Origfferm Cable and Wire Facilities Plant Specific Operations Other Plant Network Operations Access Charge FederalSupport ALLOCATION RATIOS A/C Total 100.0000% 100.0000% 100.0000% 100.0000% 100.0000% 100.0000% 100.0000% 100.0000% 100.0000% 100.0000o/o 100.0000% 100.0000% 100.00000/o 100.0000% 100.0000% 100.0000% 100.0000o/o 1 1 '100.0000% 100.0000% hr,-."-r lt-_ __ _ _rar_ A- --_a!-_- ,_---t.-J2_ _. A--_- -!_r!-_\ CERTIFICATE State of Montana County of Missoula WE, the undersigned Chief Financial Officer of the Fremont Telcom on our oath do severally say that the foregoing refurn 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 Chief Financial Officer Subscribed and Sworn to Before Me this 1Sth day of June, 2021 ss Ao*nrn s, tl.skNotary Public My Commission expires J or.r..o--r l3 Vea1 ?'tZv( . Rev 3/02 gdUexcefinelson/anulrptsltelannualrpt Page21 l:\Regulatory Reporting\IDAHO\lD PUC ANNUAL REPORilD PUC 2020\Fremont ANNUAL REPORT FORM FOR SM TELS 2O2O-FINAL611512021 Certificate SEAL GANNON S HESTER NOTARY PUBLIC for the STATE OF MONIANA Residing in Missoula, Montana My Commission ExPires January 13,2024