20021219Final Order No. 29174.pdf

''¡..Offce of the Secret
Servce Date
December 19,2002
BEFORE THE ID:AOPUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION
OF CABLE ONE, INC. CONCERNING
INVSTMENT FOR INSTALLING
QUALIFIED BROADBAND EQUIPMENT
TAX CREDIT
)
) CASE NO. GNR-T-02-21
)
)
) ORDER NO. 29174
)
On October 29, 2002, Cable One, Inc. fied an Application to receive an investment
tax credit for instalation of broadband equipment under Idaho Code § 63-30291. Pursuat to
that section, an Idaho tapayer may receive a tax credit for instaling eligible equipment, which
must be par of network facilities that are capable of transmitting signals at a rate of at least
200,000 bits per second (bps) to a subscriber and at least 125,000 bps from a subscriber. In the
case of a telecommuncations carer, the qualified broadband equipment also must "be necessar
to the provision of broadband service and an integral par of a broadband network." Idaho Code
§ 63-30291(3)(b)(i). A taxpayer may receive the credit only afer obtaning from the Commission
an Order confirng that the instaled equipment qualifies under the statute. To facilitate its
review under Idaho Code § 63-30291, the Commission issued Procedural Order No. 28784 in
July 2001, identifying the information that applicants must provide to the Commssion to
determine whether the installed equipment qualifies for the tax credit.
Cable One's Application states that during calendar year 2001 it installed coaxal
cable and fiber optics as par of its "Hybrid Fiber Coax Network" in the areas of Boise, Idaho
Falls, Lewiston, Twi Falls and Pocatello. Cable One's network provides high-speed data
services using fiber optic receivers and transmitters, Motorola RF network amplifiers, signal
equalizers, and couplers and taps. Cable One also included in its Application costs and
supporting hardware such as connectors, conduit, splicing equipment and enclosure materials.
Cable One states that it offers high-speed Internet and broadband services to homes and
businesses in Idaho at upstream and downstream transmission rates of 128 kilobits (kbps) to 1.5
mega bits per second (Mbps).
Staff reviewed the Application filed by Cable One to confrm that the equipment is
"necessar to the provision of broadband services and an integral par of a broadband network."
ORDER NO. 29174 1
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Staff stated the equipment installed by Cable One qualifies for the tax credit and recornendeg! '
the Commission approve the Application.
Having. revièwed the Application filed by Cable One and Staff s recommendation,
the Commission .finds that the Company's Application for a qualifying broadband equipment
Order should be granted. The Company has adequately demonstrated that it installed the
equipment identified in its Application durng 2001 to conform with the requirements set fort in
Idaho Code § 63-30291. It is therefore appropriate for the Commission to issue this Order
confirmng that Cable One has installed qualified broadband equipment as a precondition to
seeking an investment tax credit.
ORDER
IT IS HEREBY ORDERED that Cable One's Application for an Order certifying
that it has installed qualified broadband equipment is granted. The Commission wil forward ths
Order along with the Application, and supplemental filing showing expenditues filed by Cable
One, Inc. to the Idaho Tax Commission.
THIS IS A FINAL ORDER. Any person interested in this Order may petition for
reconsideration within twenty-one (21) days of the service date of this Order. Within seven (7)
days after any person has petitioned for reconsideration, any other person may cross-petition for
reconsideration. See Idaho Code § 61-626.
ORDER NO. 29174 2
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DONE by Order of the Idaho Public Utilities Commission at Boise, Idaho ths /1"'
day of December 2002.
ATTEST:
~~li!f
Commission Secretar
bls/O:GNR T0221_ ws
ORDER NO. 29174
p(i~
~J.~
MASHA H. SMITH, COMMISSIONER
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