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Home My WebLink About20140828Amended Attachments.pdfur tl?ffifc #r.iruo I *u, r,, 0NR-Tt4- FM: Cable One, lnc. 13-3050083 RE: Approvalof Assets Utilizing the lD Broadband Tax credlt in Taxyear 2013 Enclosed are the applications for an order confirming qualified Broadband equipment installed in ldaho during tax year 2013. During 2013 Cable One, lnc. spent roughly $g.f million to expand Broadband services to ldaho customers. Cable One did claim Federal "Bonus" Depreciation at the allowable 50% rate and therefore has reduced its request for the ldaho Broadband credit by that amount. ta'lt4g Please see the attached details and credit request in the amount of 513+895'. Please contact me if I can provide further information. I can be reached by e-mail at: Robin. Fain@Cableone.biz. Sincerely, .#Oi | (fu-1\l R. Lyn Falfr Tax Director/Cable One, lnc. ),'{ DT: June 23,20t4 TO: The ldaho Public Utilities Commission *,"*4*t{.-t " *|rv t-rtoo.u. 210 East EarllDrive, Phoenix, Arizona 85012-2626 602-364-6000 o f 602-364-6010 e cableone.net BEFORE TIIE IDAHO PUBLIC UTILI.TIES COMMISSION P O Box 83720 Boise,ID 83720-0014 APPLICATION F'OR ORDER CONFIRMING QUALIHED BROADBAND EQUIPMENT t.Applicant: Cable One, Inc. -- a cable television operator ContactPerson: R. Lyn Fain 602-364-6213210 E Earll Street Phoenix, AZ 85004-1749 Areas rvhere equipment is installed:Exhibit A 3. Description of Broadband services offered to the public in fdaho: Cable One, Inc. delivers Iligh Speed Internet and Broadband Services to homes and businesses in fdaho over our fiber optics and coaxial cable facilities, Customers can choose increased connection speeds up to S0mbps dolvnstream with corresponding upgtream transmission rates delineated in Exhibit A. In addition to Internet connectivity, Cable One customers have access to ISP services such as e-mail. 4. Network transmission rates -All rebuilt Cable One, Inc. netrvorks exceed the requirement of Sec. 63-3029I (3)(b), of at least 200,000 bps to a subscriber and at least 125,000 bps from a subscriber. See attached Exhibit A for a Iisting of each Idaho cabte system and applicable networh transmission rates. Cable One, Inc. has increased the connectivity speeds for ldaho subscribers during 2013 with upgraded equipment and services, Specific list of equipment or types of equipment requesting to be determined "qualified broadband equipmenf' is contained in Exhibit B. Applicant has limited the equipment expenditures to those items within the meaning of 63- 3029I(3XbXiii), extending from the subscribers' side ofthe headend to the outside ofthe subscriber structure. Additionally, Petitioner request that costs incurred in installing the equipment, including buried cable and fiber, aud other installation labor necessary to briug the network online and operationai be considered for the tax credit Exhibit D shorys the location of equipment nece,ssary to provide high speed broadband equipment after the switch, Iocated in the headend - the point of demarcation being determined to be at the CMTS equipment and beyond to the subscriber. Switch equipment and routers for Tl and internet connections 'in front' of the headend have not been included in this qualifying equipmenL Additionally, this application includes materials and labor necessary to bring the cable to the outside ofthe subscriber's house. The total capitalized drop material and labor has been reduced for costs incurred past the point of demarcation - the box on side of the subscriber's home. 6. All equipment listed in Exhibit B rvas purchased and installed between January 1,2013 and December 31,2013. Continuing expenditures are planned of the same type of equipment to (1) complete the upgrade to high speed network of the remaining Cable One, Inc. systems to extend th€ Cable One, Inc. area of service as deemed feasible in the future. 1, Written description of network Cable One, Inc. provides high speed data service through a "Hybrid Coax NetworlC'. The HFC network is designed to offer data services utilizing bi-directional fiber optic r€ceivers and transmitters, bi-directionat data services utilizing fiber optics, amplifiers, couplers and taps. See Exhibit C. The total number of potential Idaho subscrilrers (homes passed) is approximately 396,204 at the end of 2013. We estimate that 99.9o/o of those with access to Cable One, Inc. have access to our broadband network. It is estimated that our cable system reaches 917o ofthe population in the areas served by Cable One, Inc. Applicant certilies that he/she has read the applicable statues for broadband investment iucome tax credit and believes Urat the subject^broadband equipment qualifies for the tax credit under Idaho Code Sec. 63-3029I. itted this ,).i4auy of June, 2014. 9. 10. Cable One, [nc. of Taxes, Cable One, Inc. 0 ttl R-T-t4-ef !-tIc[.lt.ti:l; ?0lh IUG 28 Pf{ 3: ltr , .. . r t ,'a, '.1..: , ui rJfitH-s'cc'ji''i': 3; l'' s oNI(oNI@io o)EEo E ano =:ooLo m co Lo Ic.)-oN z"o E E:fa o) .EEcoo-U' o-oLEo-coro o o U) cf)-oNacL:, oE, XoF U'cLf 0,txoFv rol oo HI\'\t c{, rol tfl EitS Cr) N EoLL EoooLLcotrolZ(u .9 (u'6 o.()oof om o so(,oooJ @o)$-q)(ool oo)o) rc,t-N rr)F.(o_ o)o) o, *|Et* E tl El;* @ F.. stB 3 =l (o co9lo o) bl oq ..r_ oI r l'-ol q tr! €,cxlU:l bal o-sl EH EfiEl '=!cl =E$I HEGl o-oq o,EAl .= -oul PE*l ,B?B 3kEl sS.\t_rst .:. oSl.,r f I-llsl ; EilNl Ia;* = E ElSl E E;E EI 5I ::55Elsl EE # = E;I E EO llJ {ll'-l o m so6lI(oNI@oo)EEo EaG#o(I)Lo m co Lo I(f) oNio E E =U) o,CEcoo-ao-oLEo-c(I,E=o)o ct) (r) oNacLfotxoFoCL =o)E.xGFv Cable One, lnc EIN: '13-3060083 Exhibit B-1 Application for order confirminq qualified broadband equipment Tax Year 12J3112O'13 Drop Spending: A standard industry practice is to estimate the % of the cost to the house to be 60%; current engineering suggests the outside cost to be closer to 80% since most homes are pre-wired. For a conservative approach, cable One is using 60% for drop material and drop labor. Since most in-house labor on Multl Dwellings is interior, 0% is estimated for the Broadband Credit. Contract drop labor (single and multi) is for burying the drops and is 100% qualified since it occurs prior to the demarcation point. Drop labor overhead is deemed 0% for Broadband Credit. Drop spending in System 259 West Valley has been reduced 5% for spendinginOregonin20l3. DropspendinginSystem259Lewistonhasbeenreducedfor35%spendinginWashingtonfor20l3. Drop Spending Idaho Systems TotalSpendinq Percentaoeoftotal Spendino in ldaho Qualifuinq Percentaqe 600/0 60% 0% 600/o 600/0 60% 0o/o Qualifvinq Amount Twin Falls System 101750 101754 101758 Lewiston Svstem 101750 101754 101755 101758 Pocatello System 101750 101754 101758 ldaho Falls System 1 01 750 101754 101755 101758 Boise System 101750 101754 101755 '10'1758 West Valley System 101750 101754 {01755 101758 258 Drop Material - Non Project Labor - Drop - Non Project Labor-Drop-Overhead 259 Drop Material - Non Project Labor - Drop - Non Project Labor-Drop-Project Labor-Drop-Overhead 260 Drop Material - Non Project Labor - Drop - Non Project Labor-Drop-Overhead 267 Drop Material - Non Project Labor - Drop - Non Project Labor-Drop-Project Labor-Drop-Overhead 268 Drop Material - Non Project Labor - Drop - Non Project Labor-Drop-Project Labor-Drop-Overhead 269 Drop Material - Non Project Labor - Drop - Non Project Labor-Drop-Project Labor- Drop - Overhead 110,376 39,890 2,312 152,578 83,450 857 428 0 84,735 112,810 26,902 5,128 144,840 219,043 37,221 10,217 18,611 285,092 315,205 524,400 54,415 0 894,020 403,141 998,606 181,944 0 1,583,691 3,144,956 100% 100% 100% 65% 65% 65o/o 65% 32,546 334 167 0 67,686 16,141 0 131,426 22,333 6,130 0 189,123 314,640 32,649 0 229,790 569,205 103,708 0 66,226 23,934 0 100% 100% 100% 100% 100% 100% 100% 10Oo/o 1lOYo 100% 100% 95% 95% 9s% 95o/o 60% 600/0 0% 60% 600/o 60% 0% 60% 60% 60% 0% 60% 60% 60% 0% 1,806,038 3% 54,181 K'\Tav Rofirrne\Tav Refirrnq\2013\Sfatc\lr'lrh6 dr6n snenr{inn Srrmmaru ?O1?- fnr RR Crodit ae mnr{ifiad A-r4-rn1i 0ilol o Eo6o 6oomjoN o Lo @oN t-lol=IIloldoN No Io @oN oo I ooN No uo @6N o lo @ N No lodaN oo fo @oN @oN$@oN o@oo @ N l-lolFtoldloLN otsodoN oro @oN o6oo @0N oooo @aN ooo @oN @oNo @oN ooo oo@@ @oN oooooN ooo oooooooooooooooooooooooooooooa o o o oo o cj ci a o o oq4QAG660qAq6g6 ooo Fq o Ei F N F.t N NrN 6o o oiF ooEt o El 3EIdol col o ooo la) @ Itooo- ocoolr G'o =tol'El =l ol OILI N N 0r d5o 6 r 6 or aroa c 09 N N ot;o N6 I q r6 o;oi o1Nsod q oI r N d N rN qo o 16r ooo F o Eoo o GE'€lol 3t q ooN c] No I N 6 q 9^NoN qror orr aooN .t r Io 4f q a c! a. o q60 r o N Nno N ai N r o6 o o ao q I!! oooo otto€ts 6l $n d BIolol -tolalal<t EoE@z E o.EE J(o I o z =oIv d. o: 6: d- ei>il!a-oi o':oo EEcNg! 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