HomeMy WebLinkAbout20150917Application.pdfTO:ldaho Puo-.lic Utilltles Commission (,!PUC')
47 2 W, Washlngton Street
Boise, lD 83702
Grace Seaman, Utllltles Analyst
Mike W. Mccoy, Wce Presldent - Taxes
Vdrlzon Wreless
One Vedzon,PlAoe
Attentio nl Tax D epartment
Alpharettai GA30004
9/15/15
lda h d RSA.3 :Umlted.PartnerSll n - FEIN ;,5&191888:l
&u R-T-tslt_-
verizon/
ATTN:
FROM:
Date:
Re:'
2014ldaho ErcAflbhrid,ftutirtfi ent lliwstrneni,C.rfOtt{tdanp Form 88},
lntroductlon
ldaho RSA 3 Llmtted Partnership; an Operatlngentltyof theVerizon Wlreless ('VzW') business divlsion; ls
submlttingthe followlng aBpllcatlon to the,ldaho Publlc Utllities commisslon ('PUC') for qualification of
broadband equlpment ln accordance wlth Procedural Order No. 28784 (aftached), ln order to clalm the
Broadband Equipmentlnvestrnent Tax Credit (ldaho Form 68) forcapital asset additions ln 2014.
1, Applicantlnformatlon
Verizon Wreless ('VzWtl a dlvlsion of Verlzon Communlcations, lnc. (t'Verlzon"), is the targest
wireless t0lecommunlcations provlder ln the Unlted States, provldingwlreless services to over 133
milllon subscrlbers. VzW ls also one of the largesttelecommunlcatlon and wlreless service caniers
ln ldaho. The company desi(ns, builds and operates Slobal networks, information systems and
moblle technologies.
Questions regardlng thls application and lts content should be directed to:
Tom Florino
Ernst & Young LLP
Tom.Florino@e)/.com
212-773-6436
0r
": lr). I Ir i i(i' I I
llVerizon Wireless - ldaho Broadband Equiprnent l-ax Credit
Nick McGuirl
Ernst & Young LLP
Nlck.mcguirl@ey.com
272.773-2591
2. Locatlon of Broadband Equlpment,
Please refer to the attached 2014 capltal asset addlffon sch€dule.
3. Descrlotion of Broadbdnd SeMces.
Vedzon Wlreiess (VztV') offers many mdbile technologles oyer lts Wlretess broadband network,
lncludln$ but not llmlted to:v,olce serylces, data servises, text and plcture messaging, Iocation-
based serulces, orrer-th*alr:downloadable appll,irationg, Ildeo,on:demandi arrd,push-to.talk-(PCI.
VzW uses GoMA2000 (0ode Dlvlslon Mul[ple Aecess) tochnology to support LTE for 4G voice and
broadband data, ln addltlon to three othef generatlp-ns oJ QDMA-based eellular network
technologles (2G volce and {.atqr2;50volbe and dathnand 3.G data).
4. Broadband NetworkTransmlsslon Bates
Verlzon Wlieless{u\trW{ Iiba-tlb-Snd ne&ufihhfiastfupture has data trbnirxlssiort rates.of b.et-teen
$00K and eU bits pef,sqBo,nd fo-rrsulisdllDerdoUnlodilr,(reciiiuolAn{ uploads (qend). Thls farge
exCeeds the rate of'at le"ast 200,0ti'0 bitsper second to a ssbscrlber'(doWnloadlrecelveland:at
least 125,000 bits persecond from a subscrlber(uptoad/send), required understatute (ldaho
Code g 63.30291).
5. Llstof Qualifled Broadband Equlpment
:Please refer to the attae hed 2014 eapltal asset addltlon schedule.
6. Instaltatlon Dates . Qualifled Broadband rE0ulpm€nt
Please refer to the attached 2014 capltal asset addiUon schedule.
7. Descriptlon of Eroidband Equipment/ Network
ldaho RSA 3 Limited Partnership, an operating entity of the Verizon Wireless ('VzW") business
divlslon, has 50 asset additions totaling $75,945.05 in20t4 that are "qualified broadband
equipment," which is eligible forthe 3% Broadband Equlpment lnvestmentTax Credit (ldaho Form
68) under ldaho Code S 63-30291. This quallfied broadband equipment directly facilitates data
transmission to and from servlce subscrlbers and is lntegralto the broadband network.
The total 2014 tax credit claim is $2,278,35. Please see below and attached for fufther detall.
2lVerizon Wireless - Idaho Broadband EqLripmerri Tax Credit
Row Labels i:ll Count of CATEG0BY sum of cost Sum of 3% TAX CREDIT
l:ildaho BSA 3 LP s 75e4s.05 $ 2,278,35
Ampl ifier - Data Transmission
Antenna Equlp - Data Transmlsslon
Cable - Data Transmission
Card Devlce.- Data Transmls-Slon
El e ctrl ca I Eq u ip n\ent,,. B roadband Netwo.r:k
Power Device - Data Transmlislon'
Telecoqm Hardw?rC* Dgta I n{miss.lon
Transmitter - Slgnal Data Transmlsslon
I
$
5
5
$
s
5
s,
2$4$es1s
3,$
24$354s
468s.32
678.94
1,101.10
24437
\57;74
40,i}16.89
788,57
27,476,68
,140.56 :
20,51;.
33.03 l
7.21,:
4,71i
L,224,51
23.66. i
8243b :
8i EroadbandNetwqrk,$ubscilbeR
A. % and # of potential ldaho subscrlbers that could be sewed by the network:r lqo% otqi! suhsqdbers
B. % hnd # ol poteiiUil noridA-hosrb'sodFen that cguld b,e,seryed I thenetworki. thete als no non ldaho,crstomors thatcoulil be sen dd ryltli theFmadband equlpment placed ln
servlco;
9. Shtement Certifytng Qualtflcatjon olFllglblelrpad-band Fgulpment
Verizon Wreless ("VzW) has reilewed theappli0able statutes'and regulatlons and hereby certifies
thatthe attached 2014 capital asset addltlort schedute contalns'qualifled broadband equlpmenti'
that qualifies for the Broadband Equlpftent lnvestmentTax Credlt (ldaho Form 68) under ldaho
Code $ 63.30291.
Signed rra r-*ro"y4/._ffi( ?
Date: 1/ ,1-!,; \
3lVerizon Wireless - lcl aho Broadband Equil-rntetrt Tax Credit
ALL Verizon Wireless ("VzW") Operating Entities
2014 ldaho Qualified Broadband Equipment
Qualified Asset Summa ry
Eq*:rite"|
Cellco Partnership 1,46t s 2,998,116.60 $89,943.50
Antenna Equip - Data Transmission
Broadband Router - Data Transmission
Cable - Data Transmission
Card Device - Data Transmission
CellTower - 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
L74 s ggg,szs.3z s58 $ 47,7t5.23 s
280 5 345,252.37 S
65 s tZZ,t5q.80 s
38 s 133,363.52 s
19 s 1,529.99 s2s3s4.00 s
23 s 200,842.00 s
73 s gg,zg6.ot s
223 s gZt,gS0.+O s
L20 s SOO,+St.tt s
13 s 143,160.50 s
175 s tez,stg.gt s5 s 75,234.56 s5 s 7,956.25 s
t76 s 567,916.13 s
595 s 1,052,085.77 s
77,687.26
7,43L.46
L0,357.57
3,664.64
4,000.91
45.90
L0.52
6,025.26
L,L47.08
9,655.69
15,013.53
4,294.92
4,875.55
457.04
238.69
L7,037.48
31,562.57
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 $ 9+,tl2.l+ s2 s 1,994.89 s
17t s ge,ogg.6z s
72 s 25,095.55 s1 s 4,489.97 s4t s s,+gg.sg s6 s 1,593.73 s
150 5 479,463.29 S5 s 15,941.09 s4 s 29,806.93 s2sto4.4o s
44 s 17,064.15 s
45 s gto,0gt.zz s
L,364 $ 2,377-,003,77 $
839.70
2,825.t9
59.85
L,742.66
752,87
134.70
L64.96
50.81
14,383.90
478.23
894.21
3.13
511.92
9,320.45
71,130.11
Amplifier - Data Transmission
Antenna Equip - Data Transmission
Eroadband Router - 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
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
ldaho RSA 2 LP
42 s 58,382.22 s
235 s 213,033.70 s1s987.8s s
383 s 100,905.85 s
52 5 L03,442.25 S1 s 72,826.49 s8 s 85,918.81 s
87 s 21,950.20 s
32t s ggg,sgz.sz s2 s 6,553.49 s1 s 6,549.93 $3S 1s5.50 s5 5 5,119.73 S
96 s 45,425.09 s
L27 $ 727,144,03 s
28L $ 404,269.62 s
L,75t.47
5,391.01
29.64
3,027.L8
3,103.27
384,79
2,577.56
658.51
29,657.93
196.90
196.50
4.70
153.59
L,362.75
2!,634.32
L2,L28,49
Antenna Equip - Data Transmission
Cable - Data Transmission
Card Device - Data Transmission
Cell Site Hardware - Data Transmission
CellTower - Data Transmission
Electrical Equipment - Eroadband Network
Power Device - Data Transmission
Telecomm Hardware - Data Transmission
Transmitter - Signal Data Transmission
ldaho RSA 3 LP
39 S Sl,t62.qq S
55 s 12,736.86 s3 s 1,430.59 s1 s 72,826.49 s1 s 4,145.33 s
33 s +,99+.05 s
110 s 203,581.94 s
19 s 9,S22.80 s
19 s gg,+69.02 s
50 $ 75,945.05 s
L,714.87
382.11
42.92
384.79
t24.36
131.82
5,L07.46
255.58
2,984,07
2,278.35
Amplifier - Data Transmission
Antenna Equip - Data Transmission
2s4s 4,685.32 s
678.94 s
140.56
20.37
1of 3
ALL Verizon Wireless ("VzW") Operating Entities
2014 ldaho Qualified Broadband Equipment
Qualified Asset Summary
[gry l"letiri'1,]ir,l,,ir,,'ifiliffim
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 S1 s 240.37 s3 s ts7.74 s
24 s 40,816.89 s3 s 788.67 s4 s 27,476.68 s
4,572 $ 9,863,489.83 $
33.03
7.2t
4.77
!,224.5t
23.66
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 - 4GILTE Data
Telecomm Equip - Data Transmission
Telecomm Hardware - Data Transmission
Transmitter - Sisnal Data Transmission
!25 s 178,833.25 s
625 s ggg,gtz.g6 s
44 s +O,Zeg.gg s
L,367 5 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 32,20+.t3 S6 s 1,239.00 s
87 s 784,098.00 s
81 s 37,498.86 s
944 5 2,042,390.47 S
73 s 185,121.56 s
11 s 39,028.30 s3 s 24,967.87 s
20 s ts,0zz.so s3 s 1s6.60 s4 s 54,751.73 s2 s 4,277.72 s
10 $ 26,652.32 s
233 5 280,425.04 S
532 s Z,gtO,tgg.s+ s
5,365.00
26,499.54
7,222.20
40,742,94
L0,839.32
4,1,45.36
13,9l.5.70
981.14
37.77
23,522.94
L,t24.97
61,,277,7L
5,553.65
1,170.85
748.86
468.83
4.70
L,642.53
128.33
799.57
8,4L2.75
87,305.65
Grand Total,
SUBTOTAL: Cellco Partnership and Verlzonrltlfileless (VAW) ttC {Dilrcgal{edl$n!i!V}
Cellco Partnership
Verizon Wireless (VAW) LLC (Disregarded Entity)
no*,f.U"ti ,,." ' ,' , ,,,i8S
Cellco Partnership 1,46L S 2,998,116.60 S 89,943.50
Antenna Equip - Data Transmission
Broadband Router - Data Transmission
Cable - Data Transmission
Card Device - Data Transmission
CellTower - 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) LLC
774 s ggg,szs.gz s
58 s 47,7!5.23 s
280 5 345,252.37 S
66 5 122,L54.80 S
38 s tgg,g0g.sz s
19 s 1,529.99 s2 5 3s4.00 S
23 s 200,842.00 s
73 s 38,235.01 s
223 $ 321,856.40 s
!20 s 500,451.11 s
13 s 143,160.60 s
t75 s 162,518.31 s6 s L5,234.56 s5 s 7,956.25 s
176 s S6Z,gts.tg s
4,572 s 9,863,489.83 s
11,687.26
L,431.45
70,357.57
3,664.64
4,000.91
45.90
1.0.62
6,025.26
7,147.08
9,655.69
15,013.53
4,294,82
4,875.55
457.04
238.59
L7,037.48
295,904.59
Amplifier - Data Transmission
Antenna Equip - Data Transmission
Broadband Router - Data Transmission
Cable - Data Transmission
Card Device - Data Transmission
CellSite Hardware - Data Transmission
t25 s 178,833.25 s
626 s 883,317.86 s
44 s 40,739.88 s
1,367 s 1,358,097.85 s
t52 s 361,310.61 stt s tgg,tzg.83 s
5,365.00
26,499.54
1,222.20
40,742.94
10,839.32
4,145.36
2 of 3
ALL Verizon Wireless ("VzW") Operating Entities
2014 ldaho Qualified Broadband Equipment
Qualified Asset Summary
noY, FFg-E,.a ,, *,:,,,:{ii,ffi
CellTower - Data Transmission 53 S 463,889.91 S f 3,916.70
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
18s s ZZJOqtE s5 s 1,239.00 s
87 s 784,098.00 s
81 s gZ,q98.g6 s
944 $ 2,042,390.47 s
73 s 185,121.56 s
11 s 39,028.30 s3 s 24,96\.87 s20 s 15,527.50 s3S155.60 s4 S 54,751J3 S2 s 4,277.72 s
10 5 26,652.32 S
233 s 280,425.04 s
532 s 2,910,188.54 s
981.14
37.17
23,522.94
t,L24.97
61,,271.71
5,553.55
1,170.85
748.86
468.83
4.70
1,642.53
128.33
799.57
8,412.75
87,305.55Transmitter - Sisnal Data Transmission
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Office ofthe Secretary
Service Date
July 12, 2001
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF TTTE ISSUANCE OF A
PROCEDURAL ORDER TO FACILITATE THE
REVTEW OF APPLICATIONS TO DETERMINE
WHETHER BROADBAND EQUIPMENT MEETS
THE ELIGIBILITY REQUIREMENTS FOR
INVESTMENT TAX CREDITS.
CASE NO. GNR-T-01.10
ORDER NO. 28784
Earlier this year the Legislature enacted and the Governor signed House Bill 377
authorizing income tax credits for the installation of qualiffing broadband infrastructure in
Idaho. Idaho Code $ 63-30298(3XaXii). In particular, Section 63-3029I allows a taxpayer to
receive an investment tax credit for eligible broadband equipment installed between January 1,
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. The 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 receivetl two comments.l
' On June 28, 2001, Avista Corrntunications petitioned to intervene in this matter. Although it filed no cornments,
Avista's Petition was granted in a separate Order.
ORDER NO. 28784
THE COMMENTS
Verizon Norlhwest and Qwest Corporation each filed brief comments. In its
comrnents, Verizon "applaud[ed] the Commission's efforts to inrplement House BiU 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. Quantifo 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.
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 1. In particular, Qwest agreed with Item No. 4 in the Proposed Order which
requires an application to state the ransmission 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 our rcsponsibilities undcr the broadband tax credit, thc Comn,ission
f'inds that it is appropriate to issue a procedural order regarding broadband equipnient
applications. Both comments supported adoption of a procedural order. Tuming to Verizon's
comments. w'e believe the Commission's existing Rules of Procedure provide appropriate
protection for trade secret information contained in materials submitted to the Commission. See
Rnle 67.03, IDAPA 31.01.01 .067.03. As for Qw'est's comnrents, the Contntission anrends Item
ORDER NO 28784
No. 4 to reflect that it is the netr,r'ork of broadband equipment that must satisfy the transmission
rates set out in ldaho Code $ 63-30291(3Xb).
Applicants shall subrnit the following infbrmation in applications rvhen seeking an
Order whether installed equiprnent is "qualified" broadband equipment.
1.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.
Identify the area or location where the equipment is installed in Idaho.
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).
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.
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 equripment 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-ldaho 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 income tax credit and the
applicant believes that the subject broadband equipment qualifies for
the tax credit under ldaho Code $ 63-30291.
2.
3.
5.
6.
8.
9.
ORDER NO. 28784
OIIDER
IT IS HEREBY ORDERED that taxpayers submitting applications for the
Commission to determine whether installed broadband equiprnent 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-OI-
l0 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 $ 6l-
626.
DONE by Order of the Idaho Public Utilities Commission at Boise, Idaho, this I l#
day of July 2001.
ATTEST:
bls/O:gnrt0l I 0_dh2
ORDER NO. 28784
ER, PRESIDENT
MARSHA H. SMITH, COMMISSIONER
MISSIONER