20020423Decision Memo.pdf

DECISION MEMORANDUM
TO:COMMISSIONERKJELLANDER
COMMISSIONER SMITH
COMMISSIONER HANSEN
JEAN JEWELL
RANDY LOBB
DON HOWELL
LYNN ANDERSON
JOE CUSICK
CAROLEE HALL
WAYNE HART
BIRDELLE BROWN
BEVERLY BARKER
RON LAW
TONYA CLARK
GENE FADNESS
WORKING FILE
FROM:DOUG COOLEY
DATE:APRIL 23,2002
RE:IDACOMM,INC.'S APPLICATION FOR BROADBAND EQUIPMENT
TAX CREDIT.0/2-/-/
BACKGROUND
On February 13,2002,the Commission received an Application from IDACOMM,Inc.
to receive an investment tax credit for eligible broadband equipment pursuant to Order No.
28784 and Idaho Code §63-3029I(4).To be eligible for the tax credit,the taxpayer must apply
for and obtain from the Commission an order confirmingthat installed equipment qualifies for
the tax credit.
DISCUSSION
IDACOMM stated that,during calendar year 2001,it installed LuxN brand optical
multiplexersand Cisco brand optical transport platforms for the provision of high-speed Internet
and other point-to-pointdata services to customers in Idaho's Treasure Valley.IDACOMM
indicated that it began offering high-speed access to customers in 2001 at transmission rates from
1.544 Megabits per second (Mbps)up to 1000 Mbps.
DECISION MEMORANDUM l APRIL 23,2002
STAFF REVIEW
Staff has reviewed the list of proposed broadbandequipment submitted by IDACOMM
and believes the equipment identified qualifies for the investment tax credit pursuant to Idaho
Code §63-3029I.Staff recommends approval of the Company's Applicationand further
recommends that the Commission forward the approving Order and a copy of the original
Application to the Idaho Tax Commission.
COMMISSION DECISION
Should the Commission approve IDACOMM,Inc.'s Application for the broadband
investment tax credit?
t'f)oug CodÏey
udmemos/IDACOMMmemo
DECISION MEMORANDUM 2 APRIL 23,2002