HomeMy WebLinkAbout20150917Application.pdfll:i Sl ' l'; ii.'l i{t' ll
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TO: ldaho Public Utilltles Commission ("PUC")
47 2 W,Washl ngton Street
Boise; lD 8fiA2
ATTN: Graceseaman,Utllltie$Anely$t
FR0M: Milre W. Mo0oy,Viee Presldent - Iaxes
VerizonWlreless
One Verlzon Place
Attention: Tax Department
Alpharetta, GA30004
bNR'f -t{"1t
Date: 9/L5/$
Re; !-dah.o RSA No.2 LlmlBd Partnership-, FEIN:91-1469964
,z0f+ loatio Broauband.Equlpment investme.nt Credit{daho Form 68}
lntroduction
ldaho RSA No.2 Limited Partnershl'p, an operatlngentiUof thgVerlzonWieless ('VzW") business dlvislon,
ls submlttlng the following applicatlon to the ldaho Public Utllitles Commisslon ("PUC'l) for qualifioation of
broadband equiprnent in accordance with Procedural OrderNo, 28784 (attached), in orderto ctalm the
Broadband Equlpment lnvestmentTaxCredit(ldaho Form 68) fqrcapitalasset additions in2074.
1. Applicantlnformatlgn
Verizon Wireless ("VzW"), a dlvlsion of Verizon Communicatlons, lnc, ('fVerizon"), ls the largest
wireless telecommunications provider ln the United States, providlng wireless services to over 133
million subscribers, VzW is also one of the larSesttelecommunlcation and wireless service carriers
in ldaho. The company designs, builds and operates gl0bal networks, information systems and
mobile technoloAies.
Questions regarding this application and its content should be directed to:
Tom Florino
Ernst & Young LLP
Tom.Florino@ey.com
2t2-773-6436
0r
llVerizorr Wireless - lclaho Broadbancl Equipnrent -[ax Credit
Nick McGuirl
Emst &YOung LLP
N lck. nrcgulrl@e,,;eom
2t2-773-25et
2, Locatlon of Broadband Equipment
Please refer to the attached 2014 capltal asset additlon schedule.
3. Descrlotion of Broadband Servlces
Verizon Wlreless (u\lzW") ,ofrers mgny-moblle teehnologles over lB wJr-eless broadband Eetrvorkr
includln[ but not llmlted to: volce servlces, data services, tott'and picture messaglng, location-
based servlces, orer-the.alr downioadable applleations, vld€o on demand, and pushto-talk (PTD.
VzW u$es CDMA2000] (Code Dlvision Multlple Aceess) technologto,support LTE for 4G voice and
broadband data, ln addltion to Uit'ee other'generatlons of CDMA-based celiular network
technologies (2G volce qnd data, 2,5G volce and data, and3G data).
4, Broadband NetworttTransmlsslon Ratgs
Verlzrin Wreless ("V2Wr)'hr-oadbaUd net'irorlt lnflastrgoJUfe.:hqsdqta tpnsmigslop rqteg of between
300K and 3M blts peysecond forsubgOriherdownlodds (reeElVe) arrd upload$ (send):Thls range
exceeds the rate of at least 200,000 blts per secpnd tp a subscrlber (downioad/receirre) and at
least 125,000 blts per second from a subscrlber (upload/send), requlred understatute (ldaho
Code 5 63-30291).
5. List of Quatlfied Broadband Equlpment
Please referto the attached 2014 capital asset additlon schedule,
6. lnstallatlon Dates - Quallfled BroadDand Equlpment
Please refer to the attached"2014 capital asset additlon schedde.
7. Description of Bmadband Equipment/ Network'
ldaho RSA No. 2 Limited Partnership, an operatlng entity of the Verizon Wireless ('VzW") business
division, has 281 asset additlons totaling $404,269.62 in 2014 that are "quallfled broadband
equipment," which is eligible forthe 3% Broadband Equlpment lnvestmentTax Credit(ldaho Form
68) under ldaho Code g 63-30291. This qualified broadband equipment dlrectly facilitates data
transmission to and from servlce subscribers and is integralto the broadband network.
The total 2014 tax credit claim is $12,128.09. Please see below and attached for further detail.
2lVer izon Wircless - ldaho Broacl barrrd Equiprnent'l-ax Credit
Row Labels L! Count of cATEGORY Sum of Cost Sum of 3%TAXCREDIT
:BldahoRSA 2 LP 281 5 ao+,zes.ez I L2,128,O9
Antenna Equip - Data TrEnsmlssion
Cable - Data Transrnisslon
Card Devlce - Data Transmisslon
Cell Site Hardware - Data Transmission
Cell Tower - Data Transmlssion
Electrical Equiprnent - Bfoadb-and Network
Power Device - Data Transmlsslon
Telecomm HardwarE- Data Transmissf on
Transmitter - Slgnal Data Tiansmisslon
3ss
s6s3$
1$1s
33s
119 s
1e9
Les
57,162.4 ,5
72,736.86 s
1,4-3069 $
t2,826,49 $
,4,145.33 s
4394.0s s
203,581.94 5
8,522.90 s
99,469.02 s
t,714.87
382.11
42.92
384.79 ,
724.36'
131.82 ,
6,fi7,46.
255.68
2,984,07 ,
8: Eroadband Network SubscfFers
A. % and # of potentlal ldaho subscribers that could be served by the network:. 100%ofallsubqcribers
B. 7o ald # of potentlal non-ldaho subscrlberc that could heservc.d Fy the network. Ihere are no'non-ldaho Gustomers that could bs served wlth the bipadband equlpment placed 14
gerUlCS.
9. Statement Certifying Quallflcatlon ol Ellgibte Broadband Equlpment
Verlzon Wlreless ("VzW') has revlewed the applicable statutes and regulatlons and hereby certifies
thatthe attached 2014 capltal asset addltion schedule contalns "quallfled broadband equipment"
that qualifles forthe Broadband Equlpment lnvestment Tax,Credit $daho Form 68) under ldaho
Code $ 63-30291.
Slgned and Certlfied:
s l,r/ Lo.f
it
Date:
3lVerizon Wireless - ltJalto Broadband Equipntent Tax Cr
ALL Verizon Wireless ("VzW") Operating Entities
2014 ldaho Qualified Broadband Equipment
Qua lified Asset Summary
now LaUefqi,i .' :;: ,,rii:f,,,}li
Cellco Partnership 1,46t s 2,998,115.60 s 89,943.50
Antenna Equip - Data Transmission
Broadband Router - Data Transmission
Cable - Data Transmission
Card Device - Data Transmission
Cell Tower - Data Transmission
Electrical Equipment - Broadband Network
GPS Receiver - Data Transmission
Hardware - Data Transmission
Microwave Equipment - Data Transmission
Power Device - Data Transmission
Radio Frequency Device - Data Transmission
Remote Terminal Unit - Data Transmission
Signal Filter - Data Transmission
Switch Module - Data Transmission
Telecomm Equip - Data Transmission
Transmitter - Signal Data Transmission
Cellular lnc Network Corp
t74 s ggg,szs.gz s58 5 qt lts.zt S
280 5 3qS,zSZ.lt S
56 s 122,154.80 s
38 s tgg,g6g.sz s
19 s t,529.99 s2s3s4.00 s
23 s 200,842.00 s
73 s gA,ZgS.Ot s
223 $ gZt,gSS.+O s
720 s 500,451.11 s
13 s 143,160.50 s
175 s 162,518.31 s6 s 15,234.56 $5 s 7,956.25 s
776 s 557,916.13 s
596 s 1,052,085.77 s
LL,687.26
L,431.46
10,357.57
3,664.54
4,000.91
45.90
10.52
6,025.26
1,147.08
9,655.59
15,013.53
4,294.82
4,975.55
457.04
238.69
\7,037.48
3L,562.57
Amplifier - Data Transmission
Antenna Equip - Data Transmission
Broadband Router - Data Transmission
Cable - Data Transmission
Card Device - Data Transmission
CellTower - Data Transmission
Electrical Equipment - Broadband Network
Microwave Equipment - Data Transmission
Power Device - Data Transmission
Radio Frequency Device - Data Transmission
Signal Amplification Device - Data Transmission
Switch Device - Data Communication
Telecomm Hardware - Data Transmission
Transmitter - Signal Data Transmission
ldaho 5 Clark RSA LP
19 s 27,989.89 s
94 s gq,gz.lq s2 s 1,994.89 s
!7L s 38,088.67 s
12 s 25,095.55 s1 s 4,489.97 s4t s 5,498.59 s5 s 1,593.73 s
150 5 479,463.29 S5 s 15,941.09 $4 s 29,806.93 s2$104.40 s
44 s 17,064.75 s
45 s gto,egt.zz s
L,364 $ 2,37L,003.77 s
839.70
2,825.18
59.85
1,t42.66
752.87
t34.70
154.96
50,81
14,383.90
478.23
894,27
3. L3
5L1.92
9,320.45
7L,t30.tL
Amplifier - Data Transmission
Antenna Equip - Data Transmission
Broadband Router - Data Transmission
Cable - Data Transmission
Card Device - Data Transmission
Cell Site Hardware - Data Transmission
Cell Tower - Data Transmission
Electrical Equipment - Broadband Network
Power Device - Data Transmission
Radio Frequency Device - Data Transmission
Signal Amplification Device - Data Transmission
Switch Device - Data Communication
Telecomm Equip - Data Transmission
Telecomm Hardware - Data Transmission
Transmitter - Signal Data Transmission
Idaho RSA 2 LP
42 5 Sg,ggz.zz S
235 s 213,033.70 s1s987.8s s
383 s tOO,gOS.g6 s
52 5 103,442.25 S1 s !2,826.49 s8 S 85,918.81 S
87 s 21,950.20 s
32t s ggg,sgz.sz s2 s 6,563.49 s1 S 6,549.93 S3s1s6.60 s5 s 5,tt9.73 s
95 s 45,425.09 s
L27 $ lZt,tqq.oE s
28L $ 404,269.62 $
L,75t.47
5,391.01
29.64
3,027.18
3,L03.27
384.79
2,577.56
558.51
29,557.93
195.90
196.50
4.70
153.59
1,362.75
27,634.32
L2,L28.09
Antenna Equip - Data Transmission
Cable - Data Transmission
Card Device - Data Transmission
Cell Site Hardware - Data Transmission
CellTower - Data Transmission
Electrical Equipment - Broadband Network
Power Device - Data Transmission
Telecomm Hardware - Data Transmission
Transmitter - Signal Data Transmission
ldaho RSA 3 LP
39 5 57,t62.44 S
56 5 72,736.86 S3 s 1,430.69 s1 s 12,826.49 s1 s 4,145.33 s
33 s 4,394.05 s
110 s 209,s8t.9+ s
19 s 8,SZZ.SO s
19 s 99,+eg.oz s
50 s 75,945.05 $
7,7L4.87
382.11
42.92
384.79
124.36
131.82
6,707.46
255.58
2,984.07
2,278.35
Amplifier - Data Transmission
Antenna Equip - Data Transmission
2S4s 4,685.32 s
678.94 s
140.55
20.37
1of 3
ALL Verizon Wireless ("VzW") Operating Entities
2014 ldaho Qualified Broadband Equipment
Qualified Asset Summary
Cable - Data Transmission
Card Device - Data Transmission
Electrical Equipment - Broadband Network
Power Device - Data Transmission
Telecomm Hardware - Data Transmission
Transmitter - Signal Data Transmission
Verizon Wireless (VAW) LLC
9 s 1,101.10 s
240.31 s
757.14 s
24 s 40,816.89 s3s788.67 s4 s 27,476.68 s
4,572 s 9,853,489.83 s
1s3s 7.2L
4.7L
1,,224.5t
23.55
824,30
295,904.59
Amplifier - Data Transmission
Antenna Equip - Data Transmission
Broadband Router - Data Transmission
Cable - Data Transmission
Card Device - Data Transmission
Cell Site Hardware - Data Transmission
Cell Tower - Data Transmission
Electrical Equipment - Broadband Network
GPS Receiver - Data Transmission
Hardware - Data Transmission
Microwave Equipment - Data Transmission
Power Device - Data Transmission
Radio Frequency Device - Data Transmission
Remote Terminal Unit - Data Transmission
Signal Amplification Device - Data Transmission
Signal Filter - Data Transmission
Switch Device - Data Communication
Switch Module - Data Transmission
Telecomm Equip - 4G/LTE Data
Telecomm Equip - Data Transmission
Telecomm Hardware - Data Transmission
Transmitter - Sisnal Data Transmission
125 s 178,833.25 s
626 s ggg,gtz.g6 s44 s 40,739.88 s
7,367 s 1,358,097.85 s
152 s 361,310.61 s
11 s 138,178.83 s
53 s 463,889.91 s
185 5 l2,lOq.lZ S6 s 1,239.00 s
87 s 784,098.00 s81 s gZ,+gg.gs s
944 $ 2,042,390.47 s
73 s 185,121.56 s
11 s gg,ozg.go s3 s 24,967.87 s
20 s ts,szz.so s3s1s5.50 s4 s 54,757.L3 s2 s 4,277.72 s
10 5 26,652.32 S
233 s 2g0,q2S.Oq s
s32 s Z,gro,rgs.s+ s
5,365.00
26,499.54
1,222.20
40,742.94
10,839.32
4,t45.36
13,916.70
981.14
37.L7
23,522.94
7,124.97
6t,271.7L
5,553.65
L,L70.85
748.86
468.83
4.70
7,642.53
128.33
799.57
8,4L2.75
87,305.66
SUBTOTAL: Cellco Partnership and Verizon,Wireless (VAW) LLC (Dlsregarded Entity)
Cellco Partnership
Verizon Wireless (VAW) LLC (Disregarded Entity)
l"* t"peti ,i:rti3
Cellco Partnership L,45t s 2,998,115.50 s 89,943.50
Antenna Equip - Data Transmission
Broadband Router - Data Transmission
Cable - Data Transmission
Card Device - Data Transmission
Cell Tower - Data Transmission
Electrical Equipment - Broadband Network
GPS Receiver - Data Transmission
Hardware - Data Transmission
Microwave Equipment - Data Transmission
Power Device - Data Transmission
Radio Frequency Device - Data Transmission
Remote Terminal Unit - Data Transmission
Signal Filter - Data Transmission
Switch Module - Data Transmission
Telecomm Equip - Data Transmission
Transmitter - Signal Data Transmission
Verizon Wireless (VAW) tLC
774 s ggg,szs.gz s
58 5 47,715.23 S
280 5 345,252.37 S
66 s tZZ,tS+.gO $
38 s 133,363.52 s
19 s 1,529.99 s
2S 3s4.00 s
Lt,687.25
L,431.46
L0,357.57
3,664.64
4,000.91
45.90
t0.62
6,025.26
L,L47.08
9,655.69
15,013.53
4,294.82
4,975.55
457.04
238.69
t7,037.48
295,904.59
23 s 200,842.00 $
73 s g8,Zge.Ot s
223 s gZt,gS6.+O s
LzO s 500,451.11 s
13 s 143,160.60 s
175 s 162,518.31 s6 s 15,234.56 s5 s 7,956.25 s
176 s S0Z,gto,tg s
4,572 s 9,803,+89.83 $
Amplifier - Data Transmission
Antenna Equip - Data Transmission
Broadband Router - Data Transmission
Cable - Data Transmission
Card Device - Data Transmission
Cell Site Hardware - Data Transmission
t25 S 178,833.25 S
526 s 883,317.85 s
44 s 40,739.88 s
L,367 s 1,358,097.85 s
t52 s E6t,gto.et stt s t38,t79.89 s
5,365.00
26,499.54
1,222.20
40,742.94
10,839.32
4,745.36
2of3
ALL Verizon Wireless ("VzW") Operating Entities
2014 ldaho Qualified Broadband Equipment
Qua lified Asset Summary
B-qw lqbi,.l"h
Cell Tower - Data Transmission
Electrical Equipment - Broadband Network
GPS Receiver - Data Transmission
Hardware - Data Transmission
Microwave Equipment - Data Transmission
Power Device - Data Transmission
Radio Frequency Device - Data Transmission
Remote Terminal Unit - Data Transmission
Signal Amplification Device - Data Transmission
Signal Filter - Data Transmission
Switch Device - Data Communication
Switch Module - Data Transmission
Telecomm Equip - 4G/LTE Data
Telecomm Equip - Data Transmission
Telecomm Hardware - Data Transmission
53 s 463,889.91 s
185 5 32,704.73 S6 s 1,239.00 s
87 s 784,098.00 s
81 s 37,498.86 s
944 s 2,0q2390.47 s
73 s tgs,tzt.s6 s
11 s gg,ozg.go s3 s 24,961.87 s
20 s 15,527.50 s3s1s5.60 s4 s 54,757.73 s2 s 4,277.72 s
10 $ 26,652.32 s
233 s 280,425.04 s
13,91.6.70
981.14
37.t7
23,522.94
1,724.97
67,277.7L
5,553.65
1,170.85
748.86
458.83
4.70
1,642.53
128.33
799,57
8,412.75
Transmitter - Sienal Data Transmission 532 s 2,910,199.54 s
3 of 3
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Office ol'the Secretary
Service Date
July l2,20Ol
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF TIIE ISSUANCE OF A
PROCEDURAL ORDER TO FACILITATE THE
REVIEW OF APPLICATIONS TO DETERMINE
WHETHER BROADBAND EQUIPMENT MEETS
THE ELIGIBILITY REQUIREMENTS FOR
INVESTMENT TAX CREDITS.
CASE NO. GNR-T-01-10
ORDER NO. 28784
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Earlier this year the Legislature enacted and the Govemor signed House Bill 377
authorizing income tax credits for the installation of qualifuing broadband infrastructure in
Idaho. Idaho Code $ 63-3U98(3Xa)(iD. In particular, Section 63-30291allows a taxpayer to
receive an investment tax credit for eligible broadband equipment installed between January l,
2001 and December 31,2005.
"Qualified broadband equipment" is defined as those network facilities capable of
transmitting signals that are at a rate of at least 200,000 bits per seconds (bps) to a subscriber and
at least 125,000 bps from a subscriber. Idaho Code $ 63-30291(3)(b). To be eligible for the tax
credit, the taxpayer must apply and obtain "from the Idaho public utilities commission an order
confirming that installed equipment is qualified broadband equipment." Idaho Code $ 63-
3029I(4). This section also provides that the Commission "may issue procedural orders
necessary to implement this section." 1d.
PROCEDURAL HISTORY
On June 14, 2001, the Commission issued a Proposed Order to implement its
responsibilities under the broadband tax credit statute. IDAPA 31.01.01.312. T'he Proposed
Order identified information that should be contained in an application to determine whether the
installed equipment is "qualified" broadband equipment. Persons interested in commenting on
the Proposed Order were invited to submit written comments no later than July 5, 2001. The
Commission received two comments. I
' On June 28, 2001, Avista Communications petitioned to intervene in this matter. Although it filed no corrnrents,
Avista's Petition was granted in a separate Order.
ORDER NO. 28784
THE COMMENTS
Verizon Northwest and Qu'est Corporation each filed brief comments. In its
comrnents, Verizon "applaud[ed] the Commission's efforts to implement House Bill 377 and
believes that this should help to speed deployment of broadband infrastructure in Idaho."
Verizon recommended that information filed in response to paragraph Nos. 7 and 8 be
considered as confidential information. Items 7 and 8 provide:
7. Provide a written description (including basic schematics or general
drawings) of the relevant broadband network including a description
of how the installed equipment is "an integral part" of a broadband
network.
8. Quantifu the percentage and number of potential Idaho subscribers that
could be served with the broadband equipment and the percentage and
number of non-ldaho subscribers that will be/could be served by the
broadband network.
Proposed Order at 2.
In its comments, Qwest agreed that "the information described in the Proposed Order
is appropriate for determination of whether equipment is qualified broadband equipment."
Qwest Comments at l. In particular, Qwest agreed with Item No. 4 in the Proposed Order which
requires an application to state the transmission rate of the broadband network. The Company
stated that its understanding of the phrase "qualified broadband equipment" includes
items that are necessary and integral for the broadband network to operate,
but which are not part of the actual transmission of the signal. Thus,
Qwest agrees that an application should set out the transmission rate for
the network, and that the transmission rate does not apply to specific items
of equipment.
Qwest Comments at 2 (emphasis added).
DISCUSSION
To implement olrr responsibilities under the broadband tax crcdit, the Commission
finds that it is appropriate to issue a procedural order regarding broadband equipment
applications. Both comments supported adoption of a procedural order. Tuming to Verizon's
comments. we believe the Commission's existing Rules of Procedure provide appropriate
protection for trade secret information contained in materials submitted to the Commission. See
Rule 67.03, IDAPA 31.01.01 .067.03. As for Qwest's comnrents, the Commission antends Item
ORDER NO. 28784
No. 4 to retlect that it is the network of broadband equipment that mlrst satisfy the transmission
rates set out in ldaho Code $ 63-30291(3Xb).
Applicants shall submit the following information in applications rvhen seeking an
Order whether installed equipment is "qualified" broadband equipment.
l Name and address of applicant including the contact person in the
event there are questions regarding the application and its content.
Indicate whether the applicant is a telecommunications carrier, a
commercial mobile service carrier, a cable or open video operator, a
satellite carrier, or other type of wireless carrier.
2. Identify the area or location where the equipment is installed in Idaho.
3. Describe the type of broadband service(s) offered to the public in
Idaho.
4. State the network transmission rate in bits per second at which
subscribers to the relevant broadband network can receive and send
(download and upload).
5. Provide a specific list of the equipment or types of equipment that the
applicant is requesting that the Commission determine is "qualified
broadband equipment" as defined in ldaho Code $ 63-3029I(3)(b).
List the brand, manufacturer, model numbers, or other distinguishing
features of the installed equipment.
6. Provide the date(s) or time period(s) when the broadband equipment
was installed in Idaho.
7. Provide a written description (including basic schematics or general
drawings) of the relevant broadband network including a description
of how the installed equipment is "an integral part" of a broadband
network.
Quantify the percentage and number of potential Idaho subscribers that
could be served with the broadband equipment and the percentage and
number of non-Idaho subscribers that will be/could be served by the
broadband network.
Enclose a statement certifying that the applicant has read the
applicable statutes for broadband investment incotne tax credit and the
applicant believes that the subject broadband equipment qualifies for
the tax credit under ldaho Code $ 63-30291.
8.
9.
ORDER NO. 28784
ORDER
IT IS HEREBY ORDERED that taxpayers submitting applications for the
Commission to determine whether installed broadband equipment is eligible for the Idaho state
tax credit must include the information set out in the body of this Order.
THIS IS A FINAL ORDER. Any person interested in this Order (or in issues finally
decided by this Order) or in interlocutory Orders previously issued in this Case No. GNR-T-0I-
10 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 or in interlocutory Orders previously issued in
this Case No. GNR-T-01-10. Within seven (7) days after any person has petitioned for
reconsideration, any other person may cross-petition for reconsideration. See ldaho Code $ 61-
626.
DONE by Order of the Idaho Public Utilities Commission at Boise, Idaho, this ll#
day of .luly 2001.
ATTEST:
l, ft i\ iifi/ rk-*^F-. I k*nltY-r-'t--ft---
Jehh D. Jewell
C&mmission Secretary
bls/O:gnrt0l l0_dh2
ORDER NO. 28784
MARSHA H. SMITH, COMMISSIONER