20130927final_order_no_32900.pdf

Office of the Secretary
Service Date
September 27,2013
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION )
OF CABLE ONE,INC.FOR AN )CASE NO.GNR-T-13-05
INVESTI\IENT TAX CREDIT FOR )
INSTALLING QUALIFYING BROADBAND )
EQUIPIVIENT )ORDER NO.32900
On August 20,2013,the Commission received an Application from Cable One,Inc.
(“Cable One”or “Company”)seeking approval of a broadband tax credit pursuant to
Commission Order No.28784 and Idaho Code §63-30291 for the 2012 calendar year.On
September 5,2013,Cable One submitted revised Exhibits B and B-2.
THE APPLICATION
In its Application,Cable One states that it has installed equipment associated with its
Hybrid Coax Network using fiber optic and coaxial cable facilities.The Company asserts that its
broadband network is capable of transmission rates of up to 50 Mbps and that approximately
99.9%of its customers have access to this service.Cable One states that it invested
approximately $3.8 million in qualifying broadband equipment during the 2012 calendar year.
STAFF REVIEW
Staff reviewed the list of proposed broadband equipment submitted by Cable One and
found that the equipment identified meets the statutory criteria outlined in Idaho Code §63-
30291(3)(b)and Commission Order No.28784.Staff believes that the expenditures identified by
the Company meet the requirements for an open cable or open video system provider as
described in Idaho Code 63-30291 (3)(b)(iii).
Therefore,Staff recommended the Commission issue an Order approving the
Application and that the approving Order,along with a copy of Cable One’s Application,
including Exhibits,be forwarded to the Idaho State Tax Commission.
COMMISSION FINDINGS
In order to be eligible to obtain the tax credit,the taxpayer must first obtain an Order
from the Commission “confirming that the installed equipment is qualified broadband
equipment.”Idaho Code §63-30291(4).“In the case of a cable or open video system operator,
ORDER NO.32900 1
such qualifying equipment shall extend from the subscriber’s side of the head end to the outside
of the structure in which the subscriber is located.”Idaho Code §63-30291 (3)(b)(iii).
Based upon our review of the Application and the recommendations of the
Commission Staff,we find that Cable One’s Application requesting a qualified broadband
equipment Order should be granted.Cable One has adequately demonstrated that the equipment
identified in its Application qualifies as broadband equipment subject to the tax credit.We also
find that Cable One is a cable system operator and,as presently configured,the installed
equipment “extends from the subscriber’s side of the head end to the outside of the structure in
which the subscriber is located.”It is therefore appropriate for the Commission to issue this
Order confirming that the equipment identified in Cable One’s Application is qualified
broadband equipment.
ORDER
IT IS HEREBY ORDERED that Cable One,Inc.’s Application seeking an Order
certifying that it has installed qualifying broadband equipment in Idaho during the 2012 calendar
year is granted.
IT IS FURTHER ORDERED that a copy of this Order and the Company’s
Application,including exhibits,be served upon the Idaho State Tax Commission.
THIS IS A FINAL ORDER.Any person interested in this Order (or in issues finally
decided by this Order)may petition for reconsideration within twenty-one (21)days of the
service date of this Order with regard to any matter decided in this Order.Within seven (7)days
after any person has petitioned for reconsideration,any other person may cross-petition for
reconsideration.Idaho Code §6 1-626,63-30291 (4).
ORDER NO.32900
DONE by Order of the Idaho Public Utilities Commission at Boise,Idaho this
day of September 2013.
tI /LL
PAUL KJEL4NDER,PRESIDENT
MACK A.RED D,COMMISSIONER
MARSHA H.SMITH,COMMISSIONER
ATTEST:
/LL
Jn D.Jewelij
EOmmission Secretary
O:GNR-T3-O5_np
ORDER NO.32900 3