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HomeMy WebLinkAbout201306011999Annual Report.pdfCVED ANNUAL REPORT OF INLAND TELEPHONE COMPANY NAME P.O.BOX 171,103 SOUTH SECOND ST.,ROSLYN,WA 98941ADDRESS TO THE IDAHO PUBLIC UTILITIES COMMISSION FOR THE YEAR ENDED DECEMBER 31,1999 ANNUAL REPORT OF SMALL TELEPHONE COMPANIES TO THE IDAHO PUBLIC UTILITIES COMMISSION FOR THE YEAR ENDING DECEMBER 31,1999 COMPANY INFORMATION Exact name of utility:Inland Telephone Company Address of principal office:103 South Second St.,P.O.Box 171,Roslyn,WA 98941 Telephone Number:(509)649-2211 Cities or towns served:Colton,Dewatto,Prescott,Roslyn,&Uniontown,Washington &Gifford &Lenore,Idaho Name and title of officer having custody of the general corporate books of account: John P.Coonan,Treasurer/Controller Address of office where corporate books are kept and phone number:same as principaloffice Organized under the laws of the State of:Washington Date of organization:July 2,1963 Form of organization (proprietorship,association,corporation):Corporation If a Subchapter S Corporation,please specify:n/a Name and address of controlling company,if any Westem Elite IncorporatedServices Names of affiliated companies.Give address and description of business:(1)InlandCellular Telephone Co., P.O.Box 688,Roslyn,WA 98941 -cellular telephone company ,(2)R &R Cable Co.,P.O.Box 610,Roslyn, WA 98941 -cable televison company. OFFICERS Report below the title,name and office address of each general officer of the utility at the end of the year.If there were any changes during the year,show the name,title,and address of the previous officer and the date of change. Title Name Address President DouglasW.Weis P.O.Box 171,Roslyn,WA 98941 Vice President Nathan R.Weis P.O.Box 171,Roslyn,WA 98941 Secretary Gregory A.Maras P.O.Box 171,Roslyn,WA 98941 Treasurer/Controller John P.Coonan P.O.Box 171,Roslyn,WA 98941 Revised 8/99 Page 1 DIRECTORS List the name of each person who was a member of the Board of Directors at any given time during the year:(Fees related to meetings only.) Term Expired or Current Term Meetings Attended Fees Paid Name Will Expire This year During Year and Address Douglas W.Weis Continuous i None Nathan R.Weis Continuous i None Gregory A.Maras Continuous i None JohnP.Coonan Continuous 1 None Alan F.Weis Continuous i None Name of Chairman of the Board:n/a Name of Secretary (or Clerk)of Board:Gregory A.Maras Number of Meetings of the Board during the year:1 MANAGERS List the name of each person who performed managementduties for the Company during the year,and the total wages and bonuses paid to those persons:(Do not include Director fees in these amounts.) Name Title Wages and Bonuses Paid Douglas W.Weis President $147,647 Nathan R.Weis Vice President $148,141 Gregory A.Maras Secretary $135,000 John P.Coonan Treasurer/Controller $157,145 Revised 8/99 Page 2 NOTESTO THE FINANCIAL STATEMENTS Please provide important information such as changes in accounting or depreciation practices, extensions or additions to the system;disposal of any substantial portionof the property of the utility; reorganization,mergers,or consolidations with other companies;leases executed;other contracts or agreements entered into;changes made in articles of incorporation or amendments;the occurrence of contingency losses or gains, Revised 8/99 Page 3 BALANCE SHEETAssetsandOtherDebits Balance Balance IncreaseBeginningatEndorTitleofAccountofYearofYear(Decrease)Current Assets 1120 Cash and Equivalents 1130 Cash 363,048 511,116 148,0681140SpecialCashDeposits 1150 Working Cash Advances 1,250 1,250 01160TemporaryInvestments3755,127,153 5,126,7781180TelecommunicationsAccts.Receivable 186,058 145,170 (40,888) 1181 Accts.Rec.Allow.-Telecommunications (10,000)(10,000)01190OtherAccountsReceivable3,524,807 4,265,726 740,919 1191 Accounts Receivable Allow.-Other 1200 Notes Receivable 1201 Notes Receivable Allowance 1210 Interest &Dividends Receivable 1220 Material and Supplies 105,872 169,711 63,8391280Prepayments 1290 Prepaid Rents O 0 01300PrepaidTaxes 1310 Prepaid insurance 10,452 37,329 26,877 1320 Prepaid Directory Expenses 1330 Other Prepayments 1350 Other Current Assets O O ONoncurrentAssets 1401 Investment in Affiliated Companies 1402 Investment in NonaffiliatedCompanies 6,717,262 4,647,766 (2,069,496) 1406 Nonregulated Investments 221,249 207,234 (14,015)1407 Unamortized Debt Issuance Expense 3,426 2,751 (675) 1408 Sinking Funds 1410 Other Noncurrent Assets 62,619 67,229 4,6101438DeferredMaintenance&Retirements O 0 01439DeferredCharges 1500 Other Jurisdiction Assets -NetProperty,Plant and Equipment 2001 Telecommunications Plants in Service 10,334,789 11,166,513 831,7242002Prop.Held for Future Telecom.Use 60,806 60,806 02003Telecom.Plant under Constr.-Short Term 203,047 384,464 181,4172004Telecom.Plant under Constr.-Long Term 2005 Telecom.Plant Adjustment 2006 Nonoperating Plant 2007 GoodwillDepreciation and Amortization Accounts 3100 Accumulated Depreciated 4,517,682 5,301,716 784,0343200Accum.Depre.-Held for Future Use 37,894 44,698 6,8043300AccumulatedDepreciation-Nonoperating3400AccumulatedAmortization-Tangible 3410 Accum.Amort.-Capitalized Leases 3420 Accum.Amort.-Leasehold Improvements 3500 Accumulated Amortization -Intangible 3600 Accumulated Amortization -Other TOTAL ASSETS 17,229,484 21,437,804 4,208,320 Revised 8/99 Page 4 BALANCE SHEET Liabilities &Stockholders'Equity Balance Balance Increase Beginning at End or Title of Account of Year of Year (Decrease) Current Liabilities 4010 Accounts Payable 190,151 436,987 246,836 4020 Notes Payable 350,000 0 (350,000) 4030 Advance Billings and Payments 4040 Customer Deposits 19,410 17,090 (2,320) 4050 Current Maturities -Long -Term Debt 160,381 206,000 45,619 4060 Current Maturities -Capital leases 4070 Income Taxes -Accrued 362,207 850,986 488,779 4080 Other Taxes -Accrued 88,829 81,712 (7,117) 4100 Net Current Defer.Oper.IncomeTaxes 4110 Net Current Defer.Nonoper.Income Taxes 4120 Other Accrued Liabilities 295,090 300,646 5,556 4130 Other Current Liabilities 105,922 110,951 5,029 Long-Term Debt 4210 Funded Debt 3,566,488 4,389,010 822,522 4220 Premium on Long-Term Debt 4230 Discount on Long-Term Debt 4240 Reacquired Debt 4250 Obligations Under Capital Leases 4260 Advances from Affiliated Companies 4270 Other Long-Term Debt Other Liabilities &Deferred Credits 4310 Other Long-Term Liabilities 4320 Unamort.Oper.Invest.Tax Credits -Net 59,016 48,059 (10,957)4330 Unamort.Nonoper.Invest.Tax Credits -Net 4340 Net Noncurrent Defer.Oper.Income Taxes 742,832 732,983 (9,849) 4350 Net Noncur.Defer.Nonoper.Income Taxes 134,849 143,713 8,864 4360 Other Deferred Credits 4370 Other Juris.Liab.&Def.Credits -Net Stockholders'Equity 4510 Capital Stock 93,150 93,150 04520AdditionalPaid-In Capital 7,175 7,175 04530TreasuryStock 4540 Other Capital 4550 Retained Earnings 11,053,984 14,019,342 2,965,358 TOTAL LIAB.&OTHER CREDITS 17,229,484 21,437,804 4,208,320 Revised 8/99 Page 5 AN A L Y S I S OF TE L E C O M M U N I C A T I O N S PL A N T IN SE R V I C E TO T A L Co m p a n y Ba s i s Ba l a n c e Pl a n t Tr a n s f e r s Ba l a n c e Be g i n n i n g Ad d i t i o n s Re t i r e d an d En d of Ye a r Du r i n g ye a r or So l d Ad j u s t m e n t s of Ye a r An a l y s i s of Te l e c o m m u n i c a t i o n s Pl a n t in Se r v i c e 21 1 1 La n d 55 , 4 9 1 55 , 4 9 1 21 1 2 Mo t o r Ve h i c l e s 59 9 , 7 0 4 13 8 , 5 5 8 95 , 8 4 5 64 2 , 4 1 7 21 1 3 Ai r c r a f t 21 1 4 Sp e c i a l Pu r p o s e Ve h i c l e s 21 1 5 Ga r a g e Wo r k Eq u i p m e n t 14 , 1 5 9 2, 5 9 1 16 , 7 5 0 21 1 6 Ot h e r Wo r k Eq u i p m e n t 38 1 , 9 7 0 72 , 2 5 8 45 4 , 2 2 8 21 2 1 Bu i l d i n g s 1, 2 8 7 , 4 4 1 20 0 , 0 7 7 1, 4 8 7 , 5 1 8 21 2 2 Fu r n i t u r e 40 , 7 2 0 1, 2 7 6 41 , 9 9 6 21 2 3 Of f i c e Eq u i p m e n t 16 5 , 4 3 0 4, 4 6 5 16 9 , 8 9 5 21 2 4 Ge n e r a l Pu r p o s e Co m p u t e r s 27 2 , 6 3 9 65 , 8 0 5 33 8 , 4 4 4 22 1 1 An a l o g El e c t r o n i c Sw i t c h i n g 22 1 2 Di g i t a l El e c t r o n i c Sw i t c h i n g 1, 7 6 8 , 5 9 8 11 2 , 1 8 0 1, 8 8 0 , 7 7 8 22 1 5 El e c t r o - M e c h a n i c a l Sw i t c h i n g 22 2 0 Op e r a t o r Sy s t e m s 22 3 1 Ra d i o Sy s t e m s 22 3 2 Ci r c u i t Eq u i p m e n t 86 2 , 7 3 6 10 6 , 8 0 5 96 9 , 5 4 1 23 1 1 St a t i o n Ap p a r a t u s 23 2 1 Cu s t o m e r Pr e m i s e s Wir i n g 23 4 1 La r g e Pr i v a t e Br a n c h Ex c h a n g e s 23 5 1 Pu b l i c Te l e p h o n e Te r m i n a l Eq u i p m e n t 23 6 2 Ot h e r Te r m i n a l Eq u i p m e n t 24 1 1 Po l e s 24 , 8 0 7 24 , 8 0 7 24 2 1 Ae r i a l Ca b l e 19 8 , 2 2 9 19 8 , 2 2 9 24 2 2 Un d e r g r o u n d Ca b l e 24 2 3 Bu r i e d Ca b l e 4, 6 4 8 , 2 4 5 22 3 , 5 5 3 1 4, 8 7 1 , 7 9 9 24 2 4 Su b m a r i n e Ca b l e 24 2 6 In t r a b u i l d i n g Ne t w o r k Ca b l e 24 3 1 Ae r i a l Wi r e 6, 6 9 5 6, 6 9 5 24 4 1 Co n d u i t Sy s t e m s 26 8 1 Ca p i t a l Le a s e s 26 8 2 Le a s e h o l d Im p r o v e m e n t s 26 9 0 In t a n g i b l e s 7, 9 2 5 7, 9 2 5 TO T A L PL A N T AC C O U N T S 10 , 3 3 4 , 7 8 9 92 7 , 5 6 8 95 , 8 4 5 1 11 , 1 6 6 , 5 1 3 Re v i s e d 8/ 9 9 Pa g e 6 AN A L Y S I S OF TE L E C O M M U N I C A T I O N S PL A N T AC C O U N T S ID A H O Op e r a t i o n s On l y Ba l a n c e Pl a n t Tr a n s f e r s Ba l a n c e Be g i n n i n g Ad d i t i o n s Re t i r e d an d En d of Ye a r Du r i n g Ye a r or So l d Ad j u s t m e n t s of Ye a r An a l y s i s of Te l e c o m m u n i c a t i o n s Pl a n t in Se r v i c e 21 1 1 La n d 20 , 2 4 8 (4 8 ) * 20 , 2 0 0 21 1 2 Mo t o r Ve h i c l e s 21 1 3 Ai r c r a f t 21 1 4 Sp e c i a l Pu r p o s e Ve h i c l e s 21 1 5 Ga r a g e Wo r k Eq u i p m e n t 1, 3 7 1 (1 2 ) * 1, 3 5 9 21 1 6 Ot h e r Wo r k Eq u i p m e n t 13 , 1 1 9 13 , 1 1 9 21 2 1 Bu i l d i n g s 31 3 , 3 6 0 25 , 5 6 4 * 33 8 , 9 2 4 21 2 2 Fu r n i t u r e 7, 3 3 9 11 3 * 7, 4 5 2 21 2 3 Of f i c e Eq u i p m e n t 35 , 3 3 1 31 2 * 35 , 6 4 3 21 2 4 Ge n e r a l Pu r p o s e Co m p u t e r s 42 , 7 2 2 8, 0 7 3 * 50 , 7 9 5 22 1 1 An a l o g El e c t r o n i c Sw i t c h i n g 22 1 2 Dig i t a l Ele c t r o n i c Sw i t c h i n g 27 3 , 3 0 1 (7 8 2 ) * 27 2 , 5 1 9 22 1 5 El e c t r o - M e c h a n i c a l Sw i t c h i n g 22 2 0 Op e r a t o r Sy s t e m s 22 3 1 Ra d i o Sy s t e m s 22 3 2 Ci r c u i t Eq u i p m e n t 22 6 , 8 8 4 46 , 3 4 2 99 6 * 27 4 , 2 2 2 23 1 1 St a t i o n Ap p a r a t u s 23 2 1 Cu s t o m e r Pr e m i s e s Wir i n g 23 4 1 La r g e Pr i v a t e Br a n c h Ex c h a n g e s 23 5 1 Pu b l i c Te l e p h o n e Te r m i n a l Eq u i p m e n t 23 6 2 Ot h e r Te r m i n a l Eq u i p m e n t 24 1 1 Po l e s 1, 5 7 7 1, 5 7 7 24 2 1 Ae r i a l Ca b l e 29 , 5 3 0 29 , 5 3 0 24 2 2 Un d e r g r o u n d Ca b l e 24 2 3 Bu r i e d Ca b l e 1, 2 0 6 , 1 7 0 42 , 8 0 5 1, 2 4 8 , 9 7 5 24 2 4 Su b m a r i n e Ca b l e 24 2 6 In t r a b u i l d i n g Ne t w o r k Ca b l e 24 3 1 Ae r i a l Wi r e 4, 8 2 1 4, 8 2 1 24 4 1 Co n d u i t Sy s t e m s 26 8 1 Ca p i t a l Le a s e s 26 8 2 Le a s e h o l d Im p r o v e m e n t s 26 9 0 In t a n g i b l e s 4, 7 6 4 4, 7 6 4 TO T A L PL A N T AC C O U N T S 2, 1 8 0 , 5 3 7 89 , 1 4 7 0 34 , 2 1 6 * 2, 3 0 3 , 9 0 0 *R e p r e s e n t s ad j u s t r n e n t s to th e al l o c a t i o n of Wa s h i n g t o n pl a n t to Id a h o ba s e d up o n ju r i s d i c t i o n a l se p a r a t i o n pr o c e d u r e s . Re v i s e d 8/ 9 9 Pa g e 7 AN A L Y S I S OF EN T R I E S IN AC C U M U L A T E D DE P R E C I A T I O N Ac c o u n t 31 0 0 TO T A L Co m p a n y Ba s i s Ba l a n c e WA / I D Cr e d i t s Re t i r e m e n t s Ba l a n c e Be g i n n i n g De p r e c i a t i o n Du r i n g an d En d of Ye a r Ra t e * Ye a r Ad j u s t m e n t s of Ye a r An a l y s i s of En t r i e s in Ac c u m u l a t e d De p r e c i a t i o n 21 1 2 Mo t o r Ve h i c l e s 44 1 , 0 1 0 16 . 5 0 / 1 2 . 5 0 98 , 1 1 3 (6 1 , 1 3 5 ) 47 7 , 9 8 8 21 1 3 Ai r c r a f t 21 1 4 Sp e c i a l Pu r p o s e Ve h i c l e s 21 1 5 Ga r a g e Wo r k Eq u i p m e n t 10 , 2 5 8 12 . 5 0 1, 8 7 6 12 , 1 3 4 21 1 6 Ot h e r Wo r k Eq u i p m e n t 32 7 , 4 0 4 16 . 0 0 / 1 2 . 5 0 54 , 3 2 6 10 0 38 1 , 8 3 0 21 2 1 Bu i l d i n g s 40 2 , 4 8 0 4. 0 0 / 2 . 5 0 50 , 1 3 2 45 2 , 6 1 2 21 2 2 Fu r n i t u r e 36 , 9 4 3 15 . 0 0 / 6 . 0 0 3, 7 7 7 40 , 7 2 0 21 2 3 Of f i c e Eq u i p m e n t 14 5 , 6 9 4 20 . 0 0 / 5 . 0 0 & 6 . 0 0 18 , 9 0 6 16 4 , 6 0 0 21 2 4 Ge n e r a l Pu r p o s e Co m p u t e r s 27 1 , 2 0 2 25 . 0 0 / 1 2 . 5 0 42 , 5 2 6 31 3 , 7 2 8 22 1 1 An a l o g El e c t r o n i c Sw i t c h i n g 22 1 2 Di g i t a l El e c t r o n i c Sw i t c h i n g 95 , 3 8 0 9. 0 0 / 2 7 . 3 7 18 7 , 4 7 4 28 2 , 8 5 4 22 1 5 El e c t r o - M e c h a n i c a l Sw i t c h i n g 22 2 0 Op e r a t o r Sy s t e m s 22 3 1 Ra d i o Sy s t e m s 22 3 2 Ci r c u i t Eq u i p m e n t 21 1 , 2 2 9 11 . 1 9 / 2 7 . 3 7 13 1 , 9 2 9 34 3 , 1 5 8 23 1 1 St a t i o n Ap p a r a t u s 23 2 1 Cu s t o m e r Pr e m i s e s Wi r i n g 23 4 1 La r g e Pr i v a t e Br a n c h Ex c h a n g e s 23 5 1 Pu b l i c Te l e p h o n e Te r m i n a l Eq u i p m e n t 23 6 2 Ot h e r Te r m i n a l Eq u i p m e n t 24 1 1 Po l e s 23 , 6 5 3 7. 5 9 / 5 . 0 0 80 23 , 7 3 3 24 2 1 Ae r i a l Ca b l e 16 6 , 6 4 6 20 . 4 0 / 4 . 0 0 1, 3 6 3 16 8 , 0 0 9 24 2 2 Un d e r g r o u n d Ca b l e 24 2 3 Bu r i e d Ca b l e 2, 3 7 9 , 0 8 7 5. 0 0 & 6 . 0 0 / 4 . 0 0 & 6 . 0 0 25 4 , 5 6 7 2, 6 3 3 , 6 5 4 24 2 4 Su b m a r i n e Ca b l e 24 2 6 In t r a b u i l d i n g Ne t w o r k Ca b l e 24 3 1 Ae r i a l Wi r e 6, 6 9 6 42 . 0 6 / 8 . 0 0 6, 6 9 6 24 4 1 Co n d u i t Sy s t e m s TO T A L 4, 5 1 7 , 6 8 2 0 84 5 , 0 6 9 (6 1 , 0 3 5 ) 5, 3 0 1 , 7 1 6 *P l e a s e li s t in d i v i d u a l de p r e c i a t i o n ra t e fo r ea c h ac c o u n t . Re v i s e d 8/ 9 9 Pa g e 8 AN A L Y S I S OF EN T R I E S IN AC C U M U L A T E D DE P R E C I A T I O N Ac c o u n t 31 0 0 ID A H O Op e r a t i o n s On l y Ba l a n c e WA / I D Cr e d i t s Re t i r e m e n t s Ba l a n c e Be g i n n i n g De p r e c i a t i o n Du r i n g an d En d of Ye a r Ra t e * Ye a r Ad j u s t m e n t s of Ye a r An a l y s i s of En t r i e s in Ac c u m u l a t e d De p r e c i a t i o n 21 1 2 Mo t o r Ve h i c l e s 21 1 3 Ai r c r a f t 21 1 4 Sp e c i a l Pu r p o s e Ve h i c l e s 21 1 5 Ga r a g e Wo r k Eq u i p m e n t 1, 3 7 1 12 . 5 0 (1 2 ) ** 1, 3 5 9 21 1 6 Ot h e r Wo r k Eq u i p m e n t 12 1 12 . 5 0 1, 6 4 0 1, 7 6 1 21 2 1 Bu i l d i n g s 99 , 6 3 7 2. 5 0 2, 8 5 3 7, 4 3 6 ** 10 9 , 9 2 6 21 2 2 Fu r n i t u r e 6, 6 5 8 6. 0 0 63 3 ** 7, 2 9 1 21 2 3 Of f i c e Eq u i p m e n t 32 , 0 2 9 5. 0 0 / 6 . 0 0 2, 9 4 4 ** 34 , 9 7 3 21 2 4 Ge n e r a l Pu r p o s e Co m p u t e r s 42 , 2 0 6 12 . 5 0 5, 4 6 3 ** 47 , 6 6 9 22 1 1 An a l o g El e c t r o n i c Sw i t c h i n g 22 1 2 Di g i t a l El e c t r o n i c Sw i t c h i n g 19 1 , 9 1 0 27 . 3 7 50 , 9 2 1 2, 4 6 1 ** 24 5 , 2 9 2 22 1 5 El e c t r o - M e c h a n i c a l Sw i t c h i n g 22 2 0 Op e r a t o r Sy s t e m s 22 3 1 Ra d i o Sy s t e m s 22 3 2 Ci r c u i t Eq u i p m e n t 14 4 , 0 3 6 27 . 3 7 59 , 8 6 7 99 2 ** 20 4 , 8 9 5 23 1 1 St a t i o n Ap p a r a t u s 23 2 1 Cu s t o m e r Pr e m i s e s Wi r i n g 23 4 1 La r g e Pr i v a t e Br a n c h Ex c h a n g e s 23 5 1 Pu b l i c Te l e p h o n e Te r m i n a l Eq u i p m e n t 23 6 2 Ot h e r Te r m i n a l Eq u i p m e n t 24 1 1 Po l e s 42 4 5. 0 0 79 50 3 24 2 1 Ae r i a l Ca b l e (1 , 5 2 7 ) 4. 0 0 1, 1 8 1 (3 4 6 ) 24 2 2 Un d e r g r o u n d Ca b l e 24 2 3 Bu r i e d Ca b l e 56 7 , 9 4 4 4. 0 0 / 6 . 0 0 47 , 6 2 5 74 9 ** 61 6 , 3 1 8 24 2 4 Su b m a r i n e Ca b l e 24 2 6 In t r a b u i l d i n g Ne t w o r k Ca b l e 24 3 1 Ae r i a l Wi r e 4, 8 2 1 8. 0 0 4, 8 2 1 24 4 1 Co n d u i t Sy s t e m s TO T A L 1, 0 8 9 , 6 3 0 0 16 4 , 1 6 6 20 , 6 6 6 ** 1, 2 7 4 , 4 6 2 ** R e p r e s e n t s ad j u s t m e n t s to th e al l o c a t i o n of Wa s h i n g t o n pl a n t to Id a h o ba s e d up o n ju r i s d i c t i o n a l se p a r a t i o n pr o c e d u r e s . *P l e a s e lis t in d i v i d u a l de p r e c i a t i o n ra t e fo r ea c h ac c o u n t . Re v i s e d 8/ 9 9 Pa g e 9 INVESTMENTS Report below the investments in Accounts 1401,1402 and 1406.Identify each investment as to the account in which included.Minor amounts in Account 1406 may be grouped by classes. Book Cost of Book Cost of Investments Investments Disposed of Held atDescriptionDateAcquiredThisyearEndofYear 1402 -Partnership investment Various 4,575,937 1402 -RTB Class B Stock Various 37,400 1402 -RTB Class C Stock 1974 1,000 1402 -US Intelco Networks,Inc.1981 7,956 1406 -Paging Equip/CPEl Mobile CPE Various 207,234 Totals 4,829,527 RECEIVABLES Itemize amounts show in Accounts 1180,1190 and 1200.For notes receivable list each note separately andincludethematuritydateandinterestrate.Minor amounts in Account 1210 may be combined. Amount at End of Year Notes AccountsNameofCompanyReceivableReceivable 1180 -Due from Customers 145,170 1190 -Other A/R -Interexchange Carriers & Exchange Carrier Association 785,917 1190 -Other A/R -Miscellaneous 69,037 1190 -Other A/R -Westem Elite Inc.Svcs.3,410,772 Totals 4,410,896 Revised 8/99 Page 10 NOTES PAYABLE For Notes Payable,list each note separately and include the maturity date and interest rate. Interest Name of Creditor Date of Note Rate Due Date Face Amount None Totals ACCOUNTS PAYABLE Report below all Accounts Payable amountingto more than $100.00 Name of Creditor Amount Trade Payables 8,116 Totals 8,116 Revised 8/99 Page 11 LO N G - TE R M DE B T Ac c o u n t s 42 1 0 , 42 4 0 , 42 5 0 , 42 6 0 , 42 7 0 an d 43 1 0 Li s t th e re q u i r e d da t a fo r ea c h ob l i g a t i o n in c l u d e d in th e s e ac c o u n t s , gr o u p i n g th e m by ac c o u n t nu m b e r an d sh o w i n g to t a l s fo r ea c h ac c o u n t . If an y ob l i g a t i o n s ma t u r e se r i a l l y or ot h e r w i s e at va r i o u s da t e s , gi v e pa r t i c u l a r s in a no t e . Da t e Da t e Fa c t Pr e m i u m / Di s c o u n t Cla s s & Se r i e s of of Am o u n t Ou t s t a n d i n g Ye a r In t e r e s t fo r ye a r of Ob l i g a t i o n Is s u e Ma t u r i t y Au t h o r i z e d Ye a r - E n d To t a l Am o r t i z e d Ra t e Am o u n t RU S 21 1 0 03 / 6 2 03 / 9 7 37 , 0 0 0 0 2% 11 RU S 21 2 0 10 / 6 7 10 / 0 2 72 , 0 0 0 7, 7 0 2 2% 18 1 RU S 21 3 0 10 / 6 7 10 / 0 2 17 3 , 0 0 0 19 , 7 0 3 2% 46 4 RU S 20 3 0 10 / 6 9 10 / 0 4 84 , 0 0 0 16 , 0 3 5 2% 35 3 RU S 20 4 0 06 / 7 1 06 / 0 6 53 , 0 0 0 12 , 3 6 7 2% 26 6 RU S 20 5 0 06 / 7 1 06 / 0 6 12 9 , 0 0 0 34 , 1 6 7 2% 73 2 RU S 12 0 6 0 05 / 7 6 05 / 1 1 57 8 , 0 0 0 25 6 , 4 8 4 2% 5, 3 3 1 RU S 12 0 7 0 05 / 8 3 05 / 1 8 1, 1 2 9 , 0 0 0 76 0 , 0 5 0 2% 15 , 5 4 1 RU S 12 1 4 0 10 / 7 9 10 / 1 4 58 1 , 0 0 0 41 5 , 2 7 4 5% 21 , 1 4 5 RU S 11 1 5 0 04 / 9 5 04 / 1 4 94 7 , 0 0 0 85 9 , 0 4 9 7% 61 , 3 2 5 RU S 11 1 5 1 04 / 9 5 04 / 1 4 27 0 , 0 0 0 24 4 , 7 3 3 6. 9 1 % 17 , 2 4 9 RU S 11 1 5 2 04 / 9 5 04 / 1 4 32 9 , 0 0 0 29 9 , 7 4 5 6. 2 6 % 19 , 1 6 1 RT B SO 1 0 10 / 7 9 10 / 1 4 34 5 , 4 5 0 26 0 , 8 4 8 8% 21 , 2 1 6 RT B SO 2 0 12 / 8 6 04 / 1 1 43 9 , 9 5 0 37 3 , 1 4 4 8% 30 , 3 4 1 RT B SO 2 3 12 / 8 6 12 / 1 1 32 4 , 9 5 2 31 8 , 9 5 0 5. 7 1 % 9, 1 0 6 RU S 12 1 5 3 04 / 9 5 04 / 1 4 45 1 , 4 7 8 43 2 , 5 5 2 4. 8 6 % 10 , 5 1 1 RU S 12 1 5 4 04 / 9 5 04 / 1 4 28 9 , 5 2 2 28 4 , 2 2 7 5. 7 1 % 8, 1 1 5 TO T A L S 6, 2 3 3 , 3 5 2 4, 5 9 5 , 0 3 0 22 1 , 0 4 8 Re v i s e d 8/ 9 9 Pa g e 12 CAPITAL STOCK Report below the particulars called for conceming common and preferred stock at end of year, designating separate series of any general class.Show totals separately for common and preferred. For each class of preferred stock,show the dividend rate and whether dividends are cumulative or noncumulative. Show details in a footnote of capital stock sold during the year.Include number of shares, consideration received,premiumor discount,and expenses incurred. Number Outstanding per of Shares Par Value Balance Sheet Class &Series of Stock Authorized per Share Shares Amount Common Stock 10,000 10.00 9,315 93,150 Revised 8/99 Page 13 INCOME &RETAINED EARNINGS STATEMENT Item Total Company Idaho Only Total Operating Income (from page 15)5,026,832 681,613 Total Operating Expenses (from page 17)3,268,476 637,509 7100 Other Operating Income and Expense 7210 Operating Investment Tax Credits-Net (10,957)(1,926) 7220 Operating Federal Income Taxes 1,286,016 719,960 7230 Operating State and Local IncomeTaxes 19,665 19,665 7240 Operating Other Taxes 126,829 17,859 7250 Provision for Deferred Operating Income Taxes-Net (38,658)(18,641) 7200 Operating Taxes (Total)1,382,895 736,917 7310 Dividend Income 9,396 1,189 7320 Interest Income 22,497 2,845 7330 Income from Sinking and Other Funds 7340 Allowance for Funds Used During Construction 7350 Gains/Losses from the Disposition of Certain Property 7360 Other Nonoperating Income 2,865,474 1,797,952 7370 Special Charges (33,386)(1,946) 7300 Nonoperating Incomeand Expense 2,863,981 1,800,040 7410 Nonoperating Investment Tax Credits-Net 7420 Nonoperating Federal IncomeTaxes 7430 Nonoperating State and Local Income Taxes 7440 Nonoperating Other Taxes 7450 Provision for Deferred Nonoperating income Taxes-Net 8,864 (59,492) 7400 Nonoperating Taxes 8,864 (59,492) 7510 Interest on Funded Debt 229,522 47,871 7520 Interest Expense-Capital Leases 675 141 7530 Amortization of Debt Issuance Expense 7540 Other Interested Deductions 4,831 1,008 7500 Interest and Related Items 235,028 49,020 7610 Extraordinary Income Credits 7620 Extraordinary Income Charges 7630 Current Income Tax Effect of Extraordinary Items-Net 7640 Provision for Deferred IncomeTax Effect of Extraordinary Items-Net 7600 Extraordinary Items 7910 Income Effect of Jurisdictional Ratemaking Differences-Net 7990 Nonregulated Net Income (30,192)(1,266) AMOUNT TRANSFERRED TO RETAINED EARNINGS 2,965,358 1,116,433 Revised 8/99 Page 14 OPERATING REVENUES Item Total Company Idaho Only Local Network Services Revenues 5001 Basic Area Revenue 565,624 62,666 5002 Optional Extended Area Revenue 5003 Cellular Mobile Revenue 5004 Other Mobile Services Revenue 5010 Public Telephone Revenue 5040 Local Private Line Revenue 5050 Customer Premises Revenue 5060 Other Local Exchange Revenue 31,053 5,719 5069 Other Local Exchange Settlements Network Access Services Revenues 5081 End User Revenue (SLC)121,520 14,677 5082 Switched Access Revenue (Interstate)2,264,401 482,818 5083 Special Access Revenue 50,855 0 5084 State Access Revenue (Intrastate)1,410,707 96,662 Long Distance Network Services Revenues 5100 Long Distance Message Revenue-All (10,187)(2,209) Miscellaneous Revenues 5230 Directory Revenue 7,532 1,395 5240 Rent Revenue 7,200 0 5250 Corporate Operations Revenue 5261 Special Billing Arrangements Revenue 8,231 (335) 5262 Customer Operations Revenue 5263 Plant Operations Revenue 5264 Other Incidental RegulatedRevenue 350 40 5269 Other Revenue Settlements 5270 Carrier Billing &Collection Revenue 578,831 21,439 Uncollectible Revenues 5301 Uncollectible Revenue -Telecommunications 9,285 1,259 5302 Uncollectible Revenue -Other TOTAL OPERATING REVENUES 5,026,832 681,613 Please identify the following revenues: NECA USF $369,864 To what A/C were they booked?A/C 5082.00-Inter.Swd Access Rev-CCL-NTS State USF $55,161 To what A/C were they booked?A/C 5084.00-Intra.Swd Access Rev-CCL-NTS Revised 8/99 Page 15 OPERATING REVENUES Item Total Company Idaho Only Plant Specific Operations Expense 6110 Network Support Expenses 6112 Motor Vehicle Expense 48,965 7,323 6113 Aircraft Expense 6114 Special Purpose Vehicles Expense 6115 Garage Work Equipment Expense 59,192 8,853 6116 Other Work Equipment Expense 6120 General Support Expenses 6121 Land and Building Expenses 235,635 35,242 6122 Furniture and Artworks Expense 4,242 634 6123 Office Equipment Expense 16,373 2,449 6124 General Purpose Computers Expense 24,100 3,604 6210 Central Office Switching Expenses 149,311 28,517 6211 Analog Electronic Expense 6212 Digital Electronic Expense 6215 Electro-Mechanical Expense 6220 Operators System Expense 6230 Central Office Transmission Expenses 114,524 21,873 6231 Radio Systems Expense 6232 Circuit Equipment Expense 6310 Information Origination/TerminationExpense 6311 Station Apparatus Expense 6341 Large Private Branch Exchange Expense 6351 Public Telephone Terminal EquipmentExpense 6362 Other Terminal Equipment Expense 6410 Cable and Wire Facilities Expenses 6411 Pole Expense 1,691 428 6421 Aerial Cable Expense 34,218 8,665 6422 Underground Cable Expense 6423 Buried Cable Expense 235,509 59,636 6424 Submarine Cable Expense 6425 Deep Sea Cable Expense 6426 Intrabuilding Network Cable Expense 6431 Aerial Wire Expense 2,801 709 6441 Conduit Systems Expense TOTAL PLANT SPECIFIC OPERATIONS EXPENSE 926,561 177,933 Revised 8/99 Page 16 OPERATING REVENUES Item Total Company Idaho Only Plant Nonspecific Operations Expense 6510 Other Property/Plant/Equipment Expenses 6511 Property Held for Future Telecomm.Use Expenses 6512 Provisioning Expense 6530 Network Operations Expense 6531 Power Expense 23,586 5,4526532NetworkAdministrationExpense3,019 698 6533 Testing Expense 20,702 4,785 6534 Plant Operations Administration Expense 145,603 33,6576535EngineeringExpense24,415 5,644 6540 Access Expense 3,091 3916560DepreciationandAmortizationExpenses 6561 Depreciation Expense-Telecom.Plant in Service 851,873 185,5486562DepreciationExpense-Property Held for Future Use 6563 Amortization Expense -Tangible 6564 Amortization Expense -Intangible 6565 Amortization Expense -Other Total Plant Nonspecific Operations Expenses 1,072,289 236,175CustomerOperationsExpense 6610 Marketing 6611 Product Management 6612 Sales 6613 Product Advertising 6620 Services 6621 Call Completion Services 6622 Number Services 10,660 1,3486623CustomerServices336,741 42,598TotalCustomerOperationsExpense347,401 43,946 Corporate Operations Expense 6710 Executive and Planning 190,174 37,006 6711 Executive 6712 Planning 6720 General and Administrative 6721 Accounting and Finance 345,601 67,2506722ExternalRelations39,391 7,6656723HumanResources50,900 9,9056724InformationManagement 6725 Legal 38,599 7,5116726Procurement 6727 Research and Development 6728 Other General and Administrative 257,560 50,1186790ProvisionforUncollectibleNotesReceivable Total Corporate Operations Expense 922,225 179,455 TOTAL OPERATING EXPENSES 3,268,476 637,509 Revised 8/99 Page 17 CE N T R A L OF F I C E DA T A as of De c e m b e r 31 , 19 9 9 (u n l e s s ot h e r w i s e in d i c a t e d ) Na m e of Ce n t r a l Of f i c e : Le o n . Id a h o (s h a r e s Un i o n t o w n . Wa s h i n g t o n sw i t c h ) Pr e f i x (e s ) (2 0 8 ) 2 2 4 Ce n t r a l Of f i c e Sw i t c h Ty p e : Mi t e l GX 5 0 0 0 Ch e c k al l th a t ap p l y : Ch e c k on e : Ch e c k on e : St a n d Al o n e X Di g i t a l X El e c t r o n i c X Ho s t An a l o g El e c t r o - M e c h a n i c a l Re m o t e Ot h e r : Ac c e s s Li n e Ca p a c i t y Ac c e s s Li n e s in Us e De s i g n : 10 , 0 0 0 Cu s t o m e r Li n e s : 30 (I n c l u d e Ce n t r e x , PA L , Se m i - P u b . ) In s t a l l e d / E q u i p p e d : 75 0 Pu b l i c Te l e p h o n e Lin e s O Co m p a n y Of f i c i a l Lin e s 1 Co m p a n y Te s t Lin e s 3 Cl a s s i f i c a t i o n of Cu s t o m e r Ac c e s s Re s i d e n c e Bu s i n e s s Mu l t i - Si n g l e Li n e Mu l t i - Si n g l e Li n e To t a l Li n e Mu l t i - Su b t o t a l Ce n t r e x Li n e Mu l t i - Su b t o t a l Re s i d e n c e 1- P a r t y 1- P a r t y Pa r t y Re s i d e n c e N. A . R . 1- P a r t y 1- P a r t y Pa r t y Bu s i n e s s & Bu s i n e s s Be g i n n i n g of Ye a r 31 31 0 0 31 Ne w Co n n e c t s 7 7 2 2 9 Di s c o n n e c t s 10 10 0 0 10 En d of Ye a r . 28 28 2 2 30 Fo r e i g n Ex c h a n g e : Di r e c t o r y Li s t i n g s : Di a l To n e fr o m th i s C. O . : 0 Nu m b e r of Cu s t o m e r s wi t h No n p u b l i s h e d or No n l i s t e d : 1 Di a l To n e fr o m an o t h e r C. O . : 0 Cu s t o m Ca l l i n g : Nu m b e r of cu s t o m e r s wi t h at le a s t on e fe a t u r e : 2 To t a l nu m b e r of fe a t u r e s su b s c r i b e d to : 2 Re v i s e d 8/ 9 9 Pa g e 18 CE N T R A L OF F I C E DA T A as of De c e m b e r 31 , 19 9 9 (u n l e s s ot h e r w i s e in d i c a t e d ) Na m e of Ce n t r a l Of f i c e : Le n o r e . Id a h o Pr e f i x (e s ) (2 0 8 ) 8 3 6 Ce n t r a l Of f i c e Sw i t c h Ty p e : Mi t e l GX 5 0 0 0 Ch e c k al l th a t ap p l y : Ch e c k on e : Ch e c k on e : St a n d Al o n e X Di g i t a l X El e c t r o n i c X Ho s t An a l o g El e c t r o - M e c h a n i c a l Re m o t e Ot h e r : Ac c e s s Li n e Ca p a c i t y Ac c e s s Li n e s in Us e De s i g n : 10 , 0 0 0 Cu s t o m e r Li n e s : 31 4 (I n c l u d e Ce n t r e x , PA L , Se m i - P u b . ) In s t a l l e d / E q u i p p e d : 37 5 Pu b l i c Te l e p h o n e Li n e s 1 Co m p a n y Of f i c i a l Li n e s 18 Co m p a n y Te s t Lin e s 13 Cl a s s i f i c a t i o n of Cu s t o m e r Ac c e s s Re s i d e n c e Bu s i n e s s Mu l t i - Si n g l e Li n e Mu l t i - Si n g l e Li n e To t a l Lin e Mu l t i - Su b t o t a l Ce n t r e x Li n e Mu l t i - Su b t o t a l Re s i d e n c e 1- P a r t y 1- P a r t y Pa r t y Re s i d e n c e N. A . R . 1- P a r t y 1- P a r t y Pa r t y Bu s i n e s s & Bu s i n e s s Be g i n n i n g of Ye a r 27 5 27 5 14 13 27 30 2 Ne w Co n n e c t s 55 55 6 4 10 65 Di s c o n n e c t s 35 35 11 7 18 53 En d of Ye a r 29 5 29 5 9 10 19 31 4 Fo r e i g n Ex c h a n g e : Di r e c t o r y Li s t i n g s : Di a l To n e fr o m th i s C. O . : 0 Nu m b e r of Cu s t o m e r s wi t h No n p u b l i s h e d or No n l i s t e d : 33 Di a l To n e fr o m an o t h e r C. O . : 1 Cu s t o m Ca l l i n g : Nu m b e r of cu s t o m e r s wi t h at le a s t on e fe a t u r e : 66 To t a l nu m b e r of fe a t u r e s su b s c r i b e d to : 5 Re v i s e d 8/ 9 9 Pa g e 18 NU M B E R OF CA L L S CO M P L E T E D BY CU S T O M E R S DU R I N G 19 9 9 Av e r a g e # Lo c a l Ca l l s To l l Ca l l s Or i g i n a t e d (T o t a l of al l Ca r r i e r s ) of Cu s t o m e r Nu m b e r Av g . / Av g . / Lo c a l Ex c h a n g e Li n e s in Us e (1 0 0 0 s ) Li n e In t r a s t a t e In t e r s t a t e To t a l Li n e 1 Le o n , Id a h o N/ A N/ A N/ A N/ A N/ A N/ A N/ A 2 Le n o r e , Id a h o N/ A N/ A N/ A N/ A N/ A N/ A N/ A 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Re v i s e d 8/ 9 9 Pa g e 19 ANNUAL REPORT FOR SMALL TELEPHONE COMPANIES YEAR ENDED DECEMBER31,1999 CUSTOMERRELATIONS RULES COMPLIANCE Rule IDAPA 31.21.01.603 Rule IDAPA 31.41.01.105 Please provide copies of: Summarv of Customer Relations Rules for Telephone Corporations Idaho Telephone Solicitation Act Notification Method of Notification: Mailed separately to customers Yes No X Included in directory Yes X No Date of notification December 1998 through December 1999 Alternate method of notification None Rule IDAPA 31.41.01.403.02 Record of Complaints: Number received by Company 106 Category of complaints (if known): Deposit Disputes Charges on Bill 1 -Lenore Denial/Termination Quality or Availability 7 -Leon of Service 79 -Lenore Carrier Selection/Assignment 2 -Lenore Miscellaneous 17 -Lenore Revised 8/99 Page 20 APR-24-2000 13:01 INLAND CELLULAR 1 509 649 3111 P.03/03 Consumer Tips US WEST has redesigned your phone bili so Credit &Refundsthatitiseasiertoreadandhandle.Because N You are Without Phone Servicethenewbillhasfewerpages,it is also easier for 24 hours or more because of US WESTline orontheenviromnent.These changes reflect equipment problems and have reported the problem to ourourcontinuingefforttorespondtoourrepairservicenumber,you will receive credit for thecustomers'concerns and feedback.outage period.It will be applied to your monthly localservicecharge.Paying Your Bill N You Dial a Wrong Number/ReceivePoorMakeOnePaymentTransmissionorareCut,OffAlthoughyourbillmayincludechargesfromseveralwhilemakingalongdistancecall within your US WESTdifferentcompanies,you should make your entire payment calling area,you can get credit by dialing the "0"operatorpayabletoUSWESTUnlessotherwiserequiredbyla*and asking for a refund.If you've used another longtarifforcommissionorder,partial payments received distanco company for that call,you must call that company.without customer direction will automatically be prorated by US WEST based on the ratio of the amount due each if You are BiRed for Calls You Didn't Makecompanytothetotalamountdue.Customers who are call the number at the top of the individual page of theunabletopayinfulltheamountsdueforthetelephoneUSWESTbillwherethatcallappears,services rendered,may designate that partial payments it's against the law to use another person's number oraretobeappliedtochargesforparticularservicesbytelephonecreditcardtochargecallswithoutpermission.calling the US WESTBusiness Office at the number listed Penalties include imprisonment and/or fines.at the top of this page. If You kne Money in a Public (Pay)PhonePaymentsShouldbeReceivedbytheDueDateSesuretocheekthesettoseeifitisownedbyUS WERUstedonYourBill The due date on your bili applies to current charges.If your call was local or within the US WESTcalling area,There is no implied extension on any p<evious agreement refer to the instruction card on the phone for a toll-free _¯ or notice regarding payment of past due charges.number to call for refunds. Automatic Payment Plan if your call was outside of the US WESTcalling area,You can pay your telephone bill through our Automatic contact the long distance company indicated on the phone.Payment Plan.Your payment is automatically transferredfromyourcheckingorsavingsaccounteachmonth.If You are Dissatisfied witti Your Service To sign up for this free service,call the Automatic Payment A US WESTrepresentative will be happy to work with youCenterat1800881-0134.on any problems you have with our company. Your Montidy Bill may afoo include tf your complaint is not resolved,call US WEST'samileagechargeforcustomerswholiveinouttyingareas-ConsumerAppeal Un4 toll free,at 1 800 624-7957 or writeCalltheservicenumberatthetopofthispageformoreto:Consumer Appeals,US WEST,RO.Bax 12480information.Seattle,WA 98191 Fair Information &Privacy Principles You may also file a complaint with the idaho Public Utilities Commission at 472 West Washington,US WEST Fair lafomaation &PrivacyPrinciples SR,Boise.lD 83701,1800 432¾US WEST collects and generates information as a result ofthebusinessrelationshipwitheachofitscustomers.Medical CertificatesUSWESToffersitscustomerschoicesregardingreleaseIfyouoramemberofyour family has a serious healthofthatinformationtothirdparties,and the use of that problem and your telephone service is threatened,you ·information for the purpose of marketing activities.Further may obtain a medical certificate from your doctor or otherinformationisavailablefromyourlocalbusinessofficemedicalprofessionalwhoprovidesyourhealthcare.A -representative or US WEST's Website (www.uswest.coml.medical certificate will prevent immediate disconnection of iyourservicetoallowyoutosetupapaymentplantopay¯¯ any overdue bill. TOTAL P.03 APR-24-2000 12°59 INLAND CELLULAR 1 509 649 3111 P.02/03 34 uswestdex.com Directory to Phone Service Installation Service Repair Billing Including including Cotton.WA-Unientown.WA enOre D LeonJD St.John Telephone Service Business Office To Order New Service.To Changeoc DisconnectServiëeBillingduestionsOrRepairService 800 5 0 For Cottort Uniontowrr and Leon RepairServ ce For Lenore ........836-5 Suri Ca t c SW Call Before you o .......1 800 8224974.Including Anatone,WA Asot n,WA Flora-TToPayByMail/Ottter Correspondence Inland Telephone Company RO.Box 171 ··.Anatone,WA;Asot n WARoslyn,WA 98941-017 -Business Offic . Repairservice . Flora-Troy,ORPioneerTelephoneCompany Business Office ..509 243.411including(no chargeEndicon,LaCosse.Repair Service .43.411 Business Office Repair Service . .........................5494su Before s:oo a.m.,After s:oo p.m............sas-as2s 'Or Weekends and Holidays ................549-3303 or 549-3354 CERTIFICATE State of Washington ) )ss County of Kittitas ) WE,the undersigned and John P.Coonan,Treasurer/Controllerof the Inland Telephone Company utility on our oath do severally say that the foregoing retum has been prepared underour direction,from the original books,papers,and records of said utility;that we have carefully examined same,and declare the same to be a correct statement of the business affairs of said utility for the period covered by the return in respect to each and every matter and thing therein set forth,to the best of our knowledge,information and belief. (Chief Officer) John P.Coonan Offic in Chargeof Accounts)'John P.Coonan Subscribed and Sworn to BeforeMe this day of April,2000. Gre r A. baacs My Commission expires February20,2001. gdklexcelljnelsonlanulrpts/telannualrpt Revised 8/99 Page 21 RECEiVED @ 2000 APR 27 PN I 54 Interstate Separations Study INLAND TELEPHONE COMPANY - IDAHO December 31,1998 IN L A N D TE L E P H O N E CO M P A N Y - ID A H O RE V E N U E RE Q U I R E M E N T SU M M A R Y SE P 1 FO R TH E ST U D Y YE A R EN D E D DE C E M B E R 31 , 19 9 8 PA R T 36 JU R I S D I C T I O N A L SE P A R A T I O N S PA R T 69 AC C E S S CH A R G E EL E M E N T AL L O C A T I O N TO T A L IN T E R S T A T E AL L TO T A L LT D PA Y CO M M O N LO C A L IN F O R - CO M M O N DE O C T D SP E C I A L BI L L & IN T E R - SO U R C E MS G P/L OT H E R TE L LIN E SW G MA T I O N TR A N S TR A N S AC C E S S CO L L E C T EX C H (a ) (b ) (c ) (d ) (e ) (f ) (g ) (h ) (i) (j ) (I ) (m ) (n ) (o ) i NE T IN V E S T M E N T S2 , 4 5 1, 0 1 2 , 2 9 4 32 0 . 5 7 7 0 69 1 . 7 1 6 32 0 , 5 7 7 0 17 9 . 6 4 2 08 . 5 0 1 0 52 , 4 3 4 O O O O 2 RA T E OF RE T U R N 0. 1 1 2 5 0. 1 1 2 5 0. 0 8 0 0 D.1 1 2 5 0.1 1 2 5 0. 1 1 2 5 0.1 1 2 5 0 11 2 5 0.1 1 2 5 0. 1 1 2 5 0. 1 1 2 5 0 11 2 5 0 11 2 5 3R E T U R N O N R A T E B A S E Ln 1 ' 2 91 . 4 0 2 3 6 , 0 6 5 05 5 , 3 3 7 3 6 , 0 6 5 02 0 . 2 1 0 9 . 9 5 6 05 , 8 9 9 0 0 0 0 4 5 IT C A M O R T I Z A T I O N 89 . 2 9 1,8 8 7 61 5 0 1, 2 7 2 61 5 0 32 6 19 3 0 95 0 0 0 0 6 AM O R T - E X C E S S DE F IN C TA X 89 . 3 1 34 1 11 1 0 23 0 11 1 0 59 35 0 17 0 0 0 0 77 3 0 0 A L L O W F U N D S U S E D C O N S T R S S , 3 8 0 0 0 0 0 0 0 0 0 0 0 0 0 0 8 OT H E R RE T U R N AD J U S T M E N T S RE C O R D S O 0 0 0 0 0 0 0 0 0 0 0 0 0 9 NE T RE f U R N Ln 3 - 5 > 8 89 . 1 7 4 35 , 3 3 9 0 53 , 8 3 5 35 , 3 3 9 0 19 . 8 2 5 9, 7 2 8 0 5, 7 6 6 0 0 0 0 10 11 12 75 0 0 IN T E R E S T & RE L IT E M S NO T E 2 29 , 3 5 1 15 , 6 0 2 0 13 , 7 4 9 15 , 6 0 2 0 8, 6 5 2 4, 4 2 5 0 2, 5 2 6 0 0 0 0 13 CA P I T A L I Z E D PA Y R O L L TA X E S 89 . 3 3 (3 . 8 2 6 ) (1 , 2 4 6 ) 0 (2 , 5 8 0 (1 , 2 4 6 ) 0 (6 6 1 ) (3 9 1 ) 0 (1 9 3 ) O O O O 14 DE P R E C I A T I O N AD J U S T M E N T $9 , 3 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 15 OT H E R I N C O M E A D J U S T M E N T S RE C O R O S 0 0 0 0 0 0 0 0 0 0 0 0 0 0 16 AF T E R TA X IN C O M E 63 , 6 4 9 20 . 9 8 3 0 42 , 6 6 6 20 , 9 8 3 0 11 , 8 3 4 5. 6 9 5 0 3. 4 5 3 0 0 0 0 17 (L n 9 - 1 2 - 1 3 + 14 + 15 ] 18 19 ST A T E IN C O M E TA X 81 3 . 4 1 31 . 0 2 3 12 . 4 8 9 0 16 , 5 3 4 12 , 4 8 9 O 7.0 4 3 3. 3 9 0 0 2.0 5 5 O O O 0 20 FE D E R A L IN C O M E TA X 81 3 . 2 8 34 . 2 7 2 11 , 2 9 9 0 22 , 9 7 4 11 , 2 9 9 0 6,3 7 2 3, 0 6 7 O 1, 8 6 0 0 0 0 0 21 22 OP E R A T I N G EX P E N S E S & TA X E S S3 . 2 0 61 2 . 6 8 9 23 5 . 1 6 3 0 37 7 , 5 2 6 23 5 . 1 6 4 0 92 . 7 6 4 92 . 1 3 9 49 0 27 , 8 0 1 0 0 21 , 9 7 0 0 23 24 UN C O L L E C T I B L E S RE C O R D S O O O 0 0 0 0 0 0 0 0 0 0 0 25 OT H E R RE V RE Q AD J U S T S RE C O R D S 0 0 0 0 0 0 0 0 0 0 0 0 0 0 26 73 0 0 AL L O W FU N D S US E D CO N S T R S9 . 3 8 O O O 0 0 0 0 0 0 0 0 0 0 0 27 28 NE T RE V E N U E RE Q U I R E M E N T 76 7 . 1 5 9 29 4 , 2 8 9 0 47 2 . 8 6 9 29 4 , 2 9 0 0 12 6 , 0 0 4 10 8 , 3 2 4 49 0 37 , 5 0 2 0 0 21 , 9 7 0 0 29 (L n 9 + 1 9 + 2 0 + 2 2 - 2 4 - 2 5 - 2 6 ] 30 31 GR O S S RE C E I P T S TA X NO T E 1 0 32 PU B L I C SE R V I C E CO M M TA X RE C O R D S O O O 0 0 33 34 35 RE V E N U E RE Q U I R E M E N T (L N 2 7 > 3 1 ) 76 7 , 1 5 9 29 4 . 2 8 9 0 47 2 , 8 6 9 29 4 , 2 9 0 0 12 6 , 0 0 4 10 8 . 3 2 4 49 0 37 , 5 0 2 0 0 21 , 9 7 0 0 36 37 RE V E N U E RE Q NE T B& C AN D IX 27 2 , 3 2 0 0 12 6 . 0 0 4 10 8 , 3 2 4 49 0 37 . 5 0 2 0 0 NO T E 1: BA S E D ON ST A T U T O R Y RA T E OF : 0 00 0 0 NO T E 2: IN T E R S T A T E AM O U N T S AR E CA L C U L A T E D PE R NE C A FE D E R A L IN C O M E TA X AD J U S T M E N T - FI T AD J U S T LI N E 24 FIL E N A M E : l i d t s s 9 8 . 1 2 3 08 / 1 1 / 9 9 PA G E 1 IN L A N D TE L E P H O N E CO M P A N Y - ID A H O SE P A R A T E D TE L E C O M M U N I C A T I O N S PL A N T SU M M A R Y SE P 2 FO R TH E ST U D Y YE A R EN D E D DE C E M B E R 31 , 19 9 8 PA R T 36 JU R I S D I C T I O N A L SE P A R A T I O N S PA R T 69 AC C E S S CH A R G E EL E M E N T AL L O C A T I O N TO T A L IN T E R S T A T E AL L TO T A L LT D PA Y CO M M O N LO C A L IN F O R - CO M M O N DE D C T D SP E C I A L BIL L & IN T E R - SO U R C E MS G P/L OT H E R TE L LI N E SW G MA T I O N TR A N S TR A N S AC C E S S CO L L E C T EX C H (a ) (b ) (c ) (d ) (e ) (I) (g ) (h ) (i) (l) (I ) (m ) (n ) (o ) 1 21 1 0 LA N D A SU P P O R T AS S E T S 84 , 1 9 36 5 , 9 1 4 12 5 , 6 8 8 0 26 0 , 2 2 6 12 5 , 6 8 8 0 66 . 7 0 3 39 , 4 8 3 0 19 . 5 0 3 0 0 0 0 2 3 22 1 0 CO E - SW I T C H I N G EQ 85 . 1 1 + 1 6 23 8 . 7 0 4 17 3 , 1 6 9 0 65 , 5 3 5 17 3 , 1 6 9 17 3 , 1 6 9 0 0 4 22 2 0 CO E - OP E R A T O R SY S T E M S SS . 6 0 0 0 0 0 0 0 0 5 22 3 0 CO E - TR A N S M I S S I O N EQ 85 , 30 24 1 , 1 7 9 62 , 1 1 9 0 17 9 , 0 6 0 62 , 1 1 9 0 47 , 4 7 7 14 , 6 4 1 0 0 0 6 23 1 0 IN F O R M OR I G I T E R M EQ S6 . 9 0 0 0 0 0 0 0 0 7 24 1 0 CA B L E & WI R E FA C I L I T I E S 87 , 3 0 1, 2 1 2 , 7 0 6 31 5 . 9 7 1 0 89 6 . 7 3 5 31 5 . 9 7 1 0 24 5 , 0 7 6 70 , 8 9 5 0 0 0 8 TO T A L CO E . lO T & CW F LN 3 > 7 1, 6 9 2 , 5 8 9 55 1 , 2 5 9 0 1, 1 4 1 , 3 2 9 55 1 . 2 5 9 0 29 2 . 5 5 3 17 3 , 1 6 9 0 85 . 5 3 6 0 0 0 0 9 SU O T O T A L PL A N T IN SE R V I C E LN 1 > 7 2.0 7 6 , 5 0 3 67 6 . 9 4 7 0 1. 4 0 1 , 5 5 5 67 6 , 9 4 7 0 35 9 , 2 5 6 21 2 . 6 5 2 0 10 5 . 0 3 9 0 0 0 0 10 11 26 8 0 TA N G I B L E AS S E T S SB . 3 7 0 0 0 0 0 0 0 0 0 0 0 0 0 0 12 SU O T O T A L PL A N T IN SE R V I C E LN 9 + 1 1 2,0 7 8 , 5 0 3 67 6 , 9 4 7 0 1, 4 0 1 , 5 5 5 67 6 , 9 4 7 O 35 9 , 2 5 6 21 2 , 6 5 2 0 10 5 . 0 3 9 0 0 0 0 13 14 26 9 0 IN T A N G I B L E AS S E T S 88 . 4 2 4, 7 6 4 1, 5 5 2 0 3, 2 1 2 1, 5 5 2 0 82 3 48 7 0 24 1 0 0 0 0 15 20 0 1 TE L E C O M PL A N T IN SE R V I C E LN 1 2 + 1 4 2.0 6 3 , 2 6 7 67 8 . 4 9 9 0 1, 4 0 4 . 7 6 8 67 8 , 4 9 9 0 36 0 , 0 8 0 21 3 , 1 4 0 0 10 5 . 2 0 0 0 0 0 0 1617 2 1 1 0 L A N D A S S E T S 84 . 4 19 , 4 0 1 6 , 3 1 9 01 3 , 0 8 2 6 , 3 1 9 03 , 3 5 3 1 . 9 8 5 09 8 0 0 0 0 0 18 20 0 1 TP I S ex LA N D LN 1 5 - 1 7 2,0 6 3 , 6 6 6 67 2 , 1 8 0 0 1, 3 9 1 , 6 8 5 67 2 , 1 8 0 0 35 6 . 7 2 6 21 1 , 1 5 5 0 10 4 . 2 9 9 0 0 0 0 19 20 20 0 2 PR O P HE L D FO R FU T U R E US E 89 . 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 21 20 0 3 PL A N T UN D E R CO N S T R U C T 89 . 7 9.3 1 2 3. 0 3 3 0 6. 2 7 9 3. 0 3 3 0 1, 6 1 0 95 3 0 47 1 0 0 0 0 22 20 0 5 TE L E C O M PL A N T AD J U S T 89 , 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 23 OT H E R EQ U A L AC C E S S EQ U I P 89 , 1 3 0 0 0 0 0 0 24 25 TO T A L TE L E C O M PL A N T LN 1 5 + 2 0 > 2 3 2.0 9 2 , 5 7 9 68 1 . 5 3 2 O 1. 4 1 1 , 0 4 7 68 1 , 5 3 2 0 36 1 , 6 8 9 21 4 , 0 9 2 0 10 5 , 7 5 0 0 0 0 0 26 27 15 0 0 OT H E R JU R I S AS S E T S S1 4 . 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 28 31 0 0 AC C U M DE P R E C I A T I O N 81 4 . 1 2 98 0 . 6 5 8 32 9 , 0 5 7 0 65 1 , 6 0 1 32 9 , 0 5 7 0 16 5 , 1 6 5 11 5 . 5 1 1 0 48 . 3 8 1 0 0 0 0 29 32 0 0 AC C U M DE P R - PH F U 81 4 , 1 4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 30 34 0 0 AC C U M AM O R T - TA N G S1 4 . 2 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 31 35 0 0 AC C U M AM O R T - IN T A N G 81 4 . 3 6 0 0 0 0 0 0 0 0 0 0 0 0 0 0 32 40 4 0 CU S T O M E R DE P O S I T S S1 4 A . 1 2,3 2 7 75 8 0 1, 5 6 9 75 8 0 40 2 23 8 O 11 8 0 0 0 0 33 41 0 0 NE T CU R DE F OP E R \/ T A X S1 4 A , 1 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 34 43 4 0 NE T NO N C U R DE F OP E R I/ T A X S1 4 A , 2 3 12 0 . 6 5 5 39 , 3 4 5 0 81 , 3 1 0 39 , 3 4 5 0 20 , 8 3 4 12 , 4 1 9 0 6,0 9 1 0 0 0 0 35 43 7 0 OT H JU R LIA B & DE F CR S1 4 A . 2 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 36 SU B T O T A L LN 2 7 > 3 S 1,1 0 3 . 6 4 0 36 9 . 1 6 0 0 73 4 . 4 8 0 36 9 . 1 6 0 0 18 6 , 4 0 1 12 8 , 1 6 9 0 54 , 5 9 0 0 0 0 0 37 38 NE T TE L E C O M PL A N T LN 2 5 - LN 3 6 98 8 , 9 3 9 31 2 . 3 7 2 0 67 6 , 5 6 7 31 2 , 3 7 2 0 17 5 . 2 8 8 85 , 9 2 4 0 51 , 1 6 1 0 0 0 0 39 40 12 2 0 MA T E R I A L S & SU P P L I E S 89 . 1 8 3,7 3 3 97 3 0 2. 7 6 0 97 3 0 51 6 30 6 0 15 1 0 0 0 0 41 14 0 2 RT B ST O C K 89 . 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 42 14 1 0 OT H E R NO N C U R AS S E T S $9 . 2 2 O O O O O 0 0 0 0 0 0 0 0 0 43 43 1 0 OT H E R LO N G TE R M LIA S 89 . 2 4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 44 WO R K I N G CA P I T A L 89 , 2 6 19 , 6 2 2 7, 2 3 3 0 12 , 3 8 9 7, 2 3 3 0 3. 8 3 8 2, 2 7 2 0 1, 1 2 2 0 0 0 0 45 46 NE T IN V E S T M E N T LN 3 8 + 4 0 > 4 4 1, 0 1 2 . 2 9 4 32 0 . 5 7 7 0 69 1 , 7 1 6 32 0 , 5 7 7 0 17 9 . 6 4 2 88 . 5 0 1 0 52 . 4 3 4 0 0 0 0 FI L E N A M E : I l d t s s 9 8 12 3 08 / 1 1 / 9 9 PA G E 2 IN L A N D T E L E P H O N E C O M P A N Y - I D A H O SE P 3 EX P E N S E SU M M A R Y FO R TH E ST U D Y YE A R EN D E D DE C E M B E R 31 , 19 9 8 PA R T 30 JU R I S D I C T I O N A L SE P A R A T I O N S PA R T 69 AC C E S S CH A R G E EL E M E N T AL L O C A T I O N TO T A L IN T E R S T A T E AL L TO T A L LT D PA Y CO M M O N LO C A L IN F O R - CO M M O N DE D C T D SP E C I A L BIL L & IN T E R - SO U R C E MS G P/L OT H E R TE L LI N E SW G MA T I O N TR A N S TR A N S AC C E S S CO L L E C T EX C H (a ) (b ) (c ) (d ) (e ) (f) (g ) (h ) (i) (j) (I) (m ) (n ) (a ) 1 PL A N T SP E C AC C T S (C O E . I O T AC W 81 0 . 2 5 10 8 . 4 9 0 38 . 8 4 4 0 69 . 6 4 6 2 TO T A L PL A N T SP E C I F I C AC C O U N T S S1 0 , 2 7 54 . 4 5 5 0 26 , 9 6 7 19 , 5 4 5 0 7, 9 4 2 0 0 0 0 3 PL A N T NO N S P E C I F I C 65 3 0 81 1 , 7 52 , 6 8 1 17 , 1 5 8 0 35 , 5 2 3 4 PL A N T N O N S P E C I F I C ( 6 5 1 0 / 6 5 3 0 / 6 5 4 81 1 , 3 + 7 + 1 1 17 . 1 5 8 0 9, 1 0 6 5, 3 9 0 0 2. 6 6 2 0 0 0 0 SC U S T O P E R A C C O U N T S 6 6 1 0 / 6 6 2 0 S 1 2 . 5 2 40 , 1 8 1 1 6 . 3 7 4 02 3 . 6 0 7 1 6 , 3 7 4 01 , 3 0 1 1 , 2 6 0 2 8 8 6 2 3 0 01 2 . 9 0 4 0 6 TO T A L BIG TH R E E EX P E N S E S LN 1 > 5 20 1 , 3 5 2 72 , 3 7 5 0 12 8 . 9 7 7 87 , 9 8 7 0 37 , 3 7 3 26 , 1 9 5 28 8 11 . 2 2 7 0 0 12 . 9 0 4 0 7 8 PL A N T SP E C I F I C EX P E N S E S 81 0 . 2 7 15 6 . 4 2 3 54 , 4 5 5 0 10 1 , 9 6 8 54 , 4 5 5 0 26 , 9 6 7 19 . 5 4 5 0 7,9 4 2 0 0 0 0 9 PL A N T NO N S P E C I F I C EX P E N S E S S1 1 . 2 7 24 4 . 1 6 4 96 . 0 0 8 0 14 8 , 1 5 6 96 . 0 0 0 0 34 , 7 8 5 50 . 8 8 5 0 10 , 3 3 6 0 0 0 0 10 CU S T O M E R OP E R A T I O N S EX P 81 2 . 5 2 40 , 1 8 1 16 . 3 7 4 0 23 , 8 0 7 16 , 3 7 4 0 1, 3 0 1 1, 2 6 0 28 8 62 3 0 0 12 , 0 0 4 0 11 CO R P O R A T E OP E R A T I O N S 81 3 . 1 3 15 3 , 2 9 2 61 , 0 2 0 0 91 . 4 7 2 61 , 8 2 0 0 26 , 2 5 8 18 , 4 0 5 20 2 7, 8 8 8 0 0 9. 0 6 6 0 12 CO N T R I B U T I O N S 89 , 3 9 2. 0 5 8 83 0 0 1. 2 2 8 83 0 0 44 0 26 1 0 12 9 O O O O 13 IN T E R E S T ON CU S T DE P O S I T S 89 , 4 4 20 0 63 0 13 7 63 0 34 20 0 10 0 0 0 0 14 15 TO T A L OP E R A T I N G EX P E N S E S LN B > 1 3 59 6 . 3 1 8 22 9 . 5 4 9 0 36 6 , 7 6 9 22 9 , 5 5 0 0 89 . 7 8 5 90 , 3 7 5 49 0 26 . 9 3 0 0 0 21 , 9 7 0 0 16 17 OP E R A T I N G TA X E S 81 3 . 1 8 16 , 3 7 1 5, 6 1 4 0 10 , 7 5 7 5. 6 1 4 0 2. 9 7 9 1, 7 6 3 0 87 1 0 0 0 0 18 EQ U A L AC C E S S EX P E N S E S 81 3 . 2 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 19 20 T O T A L O P E R A T I N G E X P & T A X E S L N 1 5 + 1 7 + 1 8 6 1 2 , 6 8 9 2 3 5 , 1 6 3 03 7 7 , 5 2 6 2 3 5 , 1 6 4 09 2 . 7 6 4 9 2 , 1 3 9 4 9 0 2 7 , 8 0 1 0 02 1 , 9 7 0 0 21 22 TO T A L IN T E R E S T & RE L IT E M S 89 . 4 6 20 , 0 9 7 6, 3 4 8 0 13 , 7 4 9 6,3 4 8 O 3.3 6 9 1, 9 9 4 0 98 5 O O O O 23 TO T A L DE P R & AM O R T 81 1 , 2 5 19 1 . 4 8 3 78 , 8 5 0 0 11 2 , 6 3 3 78 , 8 5 0 0 25 , 6 7 9 45 , 4 9 5 0 7,6 7 6 0 0 0 0 24 25 TO T A L CA S H OP E R EX P & TA X E S LN 2 0 + 2 2 - 2 3 44 1 , 3 0 3 16 2 . 6 6 1 0 27 8 , 6 4 2 16 2 . 6 6 2 O 70 . 4 5 4 48 . 6 3 8 49 0 21 , 1 1 0 0 0 21 , 9 7 0 0 FIL E N A M E lid t s s 9 6 12 3 08 / 1 1 / 9 9 PA G E 3 IN L A N D TE L E P H O N E CO M P A N Y - ID A H O SE P 4 LA N D AN D SU P P O R T AS S E T S FO R TH E ST U D Y YE A R EN D E D DE C E M B E R 31 , 19 9 8 PA R T 36 JU R I S D I C T I O N A L SE P A R A T I O N S PA R T 69 AC C E S S CH A R G E EL E M E N T AL L O C A T I O N TO T A L IN T E R S T A T E AL L TO T A L LT D PA Y CO M M O N LO C A L IN F O R - CO M M O N DE D C T D SP E C I A L BIL L & IN T E R - SO U R C E MS G PIL OT H E R TE L LIN E SW G MA T I O N TR A N S TR A N S AC C E S S CO L L E C T EX C H (a ) (b ) (c ) (d ) (e ) (I) (g ) (h ) (i) (j) (I) (m ) (n ) (o ) 1 21 1 0 LA N D & SU P P O R T AS S E T S 2 21 1 1 LA N D 2a ' S 1 6 . 2 1 19 . 4 0 1 6, 3 1 9 0 13 . 0 8 2 6,3 1 9 0 3. 3 5 3 1. 9 8 5 0 98 0 0 0 0 0 3 DIR E C T AS S I G N M E N T RE C O R O S 0 0 0 0 0 4 TO T A L LA N D 19 . 4 0 1 6, 3 1 9 0 13 , 0 8 2 6,3 1 9 O 3, 3 5 3 1, 9 8 5 0 98 0 0 0 0 0 5 6 21 1 2 MO T O R VE H I C L E S 6a * S 1 6 . 2 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7 21 1 3 AIR C R A F T 7a * S 1 6 . 2 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 82 1 1 4 S P E C I A L P U R P V E H I C L E S 8 a * S t 6 . 2 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 9 21 1 5 GA R A G E WO R K EQ U I P M E N T 9a * S 1 6 . 2 1 1. 3 7 5 44 8 0 92 7 44 8 0 23 8 14 1 0 69 0 0 0 0 10 21 1 6 OT H E R WO R K EQ U l P M E N T 10 a * S 1 6 . 2 1 13 . 1 1 9 4.2 7 3 0 8, 8 4 6 4,2 7 3 0 2. 2 6 6 1, 3 4 2 0 66 3 0 0 0 0 11 21 2 1 BU I L D I N G S 11 a ' S 1 6 . 2 1 26 7 . 0 6 0 86 , 9 7 9 0 18 0 , 0 8 1 86 , 9 7 9 0 46 , 1 6 0 27 , 3 2 3 0 13 , 4 9 6 0 0 0 0 12 21 2 2 FU R N I T U R E 12 a * S 1 6 , 2 1 7. 3 7 4 2. 4 0 2 0 4, 9 7 2 2,4 0 2 O 1, 2 7 5 75 4 O 37 3 0 0 0 0 13 2 1 2 3 O F F I C E E Q U I P M E N T 13 a * S 1 6 . 2 1 3 5 , 0 3 3 1 1 , 4 1 0 02 3 . 6 2 3 1 1 , 4 1 0 06 . 0 5 5 3 , 5 8 4 01 , 7 7 0 0 0 0 0 14 21 2 4 GE N E R A L PU R P CO M P U T E R 14 a * S 1 6 , 2 1 42 , 5 5 2 13 , 0 5 9 O 28 , 6 9 3 13 . 8 5 9 0 7, 3 5 5 4,3 5 4 0 2, 1 5 0 0 0 0 0 15 DI R E C T AS S I G N M E N T RE C O R D S O 0 0 0 0 16 17 TO T A L SU P P O R T FA C I L I T I E S LN 6 > 1 5 36 6 , 5 1 3 11 9 . 3 7 0 0 24 7 , 1 4 3 11 9 . 3 7 0 0 63 , 3 4 9 37 , 4 9 8 0 18 , 5 2 2 0 0 0 0 18 19 TO T A L GE N SU P P O R T FA C I L I T I E S LN 5 + 1 7 38 5 , 9 1 4 12 5 . 6 8 8 0 26 0 . 2 2 6 12 5 , 6 8 8 0 66 . 7 0 3 39 . 4 8 3 0 19 , 5 0 3 0 0 0 0 FIL E N A M E li d t s s 9 8 12 3 08 / 1 1 / 9 9 PA G E 4 IN L A N D TE L E P H O N E CO M P A N Y -I D A H O SE P S CE N T R A L OF F I C E EQ U I P M E N T FO R TH E sT U D Y YE A R EN D E D DE C E M B E R 31 , 19 9 8 PA R T 36 JU R I S D I C T I O N A L SE P A R A T I O N S PA R T 69 AC C E S S CH A R G E EL E M E N T AL L O C A T I O N TO T A L IN T E R S T A T E AL L TO T A L LT D PA Y CO M M O N LO C A L IN F O R - CO M M O N DE O C T D SP E C I A L BI L L & IN T E R - SO U R C E MS G PIL OT H E R TE L LI N E SW G MA T I O N TR A N S TR A N S AC C E S S CO L L E C T EX C H (a ) (b ) (c ) (d ) (e ) (f) (g ) (h ) (i) (j) (I ) (m ) (n ) (o ) 1 22 2 0 OP E R A T O R SY S T E M S 2 CA T 1 OP SY S T E M S - T S P S 2a ' S 1 5 . 1 6 0 0 0 0 0 3 CA T 1 OP SY S T E M S - T S P S OT H 3a * S 1 5 . 1 5 , 1 9 0 0 0 0 0 0 0 4 CA T 1 OP SY S T E M S - A U X 4a ' S 1 5 . 1 7 0 0 0 0 0 5 CA T 1 OP SY S T E M S - O T H E R Sa * S 1 5 . 1 8 . 1 9 0 0 0 0 0 0 0 6 TO T A L CA T E G O R Y 1 LN 2 > 5 0 0 0 0 0 0 0 0 0 0 0 0 0 7 8 22 1 0 CE T R A L OF F I C E SW I T C H I N G 9 CA T 2 TA N D E M SW I T C H I N G 9a * S 1 5 , 9 O O O O O 10 DI R E C T AS S I G N M E N T RE C O R D S O O O O O O O 11 TO f A L CA T E G O R Y 2 LN 9 + 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 12 13 CA T 3 LO C A L SW I T C H I N G 13 a * S 1 5 . 2 23 8 , 7 0 4 17 3 , 1 6 9 65 , 5 3 5 17 3 , 1 6 9 17 3 , 1 6 9 14 CA T 3 EQ U A L AC C E S S SW G 14 a * S 1 5 , 4 0 0 0 0 0 15 DI R E C T AS S I G N M E N T RE C O R D S 0 0 0 0 0 0 0 16 TO T A L CA T E G O R Y 3 LN 1 3 > 1 5 23 8 . 7 0 4 17 3 , 1 6 9 0 65 , 5 3 5 17 3 , 1 6 9 O O 17 3 , 1 6 9 0 0 0 0 0 0 17 18 22 3 0 CE N T R A L OF F I C E TR A N S M I S S I O N 19 CA T 4 12 EX C H A N G E TR U N K 19 a * S 1 5 . 1 0 21 , 2 8 3 0 21 . 2 8 3 0 0 20 21 CA T 4 13 EX C H LI N E ex WlB 22 JO l N T ME S S A G E 22 a * S 1 5 , 1 18 9 . 9 1 0 47 , 4 7 7 14 2 , 4 3 2 47 , 4 7 7 0 47 , 4 7 7 23 DE D I C A T E D ME S S A G E LN 4 6 b 0 0 0 0 24 PI L , WA T S & LO C A L LN 4 6 c > d 1,6 5 6 0 1, 6 5 6 0 0 25 DI R E C T AS S I G N M E N T RE C O R D S 0 0 0 0 0 0 0 26 CA T 4 23 IN T E R E X C H A N G E CC T 27 JO I N T ME S S A G E 27 a * S 1 5 , 7 27 . 0 8 5 14 . 6 4 1 12 , 4 4 3 14 , 6 4 1 14 , 6 4 1 0 28 DE D I C A T E D ME S S A G E LN S 0 b 0 0 0 0 29 P/ L , WA T S & LO C A L LN S 0 c > d 1,2 4 5 0 1, 2 4 5 0 0 0 30 DI R E C T AS S I G N M E N T RE C O R D S 0 0 0 0 0 0 0 31 CA T 4 23 IN T E R E X C H FR A M E RE L 31 a * L N 5 3 0 0 0 0 0 32 33 CA T 4 3 HO S T I R E M O T E MS G 34 JO I N T ME S S A G E 34 a ' S 1 5 . 1 1 0 0 0 0 0 35 WA T S 35 a * S 1 5 , 1 3 0 0 0 0 0 36 DI R E C T AS S I G N M E N T RE C O R D S 0 0 0 0 0 0 0 37 38 TO T A L CA T E G O R Y 4 LN 1 9 > 3 6 24 1 . 1 7 9 62 . 1 1 9 0 17 9 , 0 6 0 62 , 1 1 9 0 47 . 4 7 7 0 0 14 , 6 4 1 0 0 0 0 39 40 TO T A L C E N T R A L O F F I C E E Q U I P LN 6 + 1 1 + 1 5 t 3 8 47 9 . 8 8 3 23 5 , 2 8 8 0 24 4 , 5 9 5 23 5 , 2 8 8 0 47 . 4 7 7 17 3 , 1 6 9 0 14 , 6 4 1 0 0 0 0 41 42 CA T E G O R Y 4 13 & 4 23 DI S T R I B U T I O N AL L 43 CO E - CA T 4.1 3 Iû T A L JN L M S Q DE D MS G PA L OT H E R 44 WO R K I N G LO O P S 34 7 . 0 0 34 4 . 0 0 0. 0 0 0. 0 0 3.0 0 45 CO S T PE R LO O P 55 2 . 0 6 46 CO E C A T 4. 1 3 AL L O C A T I O N 19 1 , 5 6 6 18 9 . 9 1 0 0 0 1, 6 5 6 47 CO E - CA T 4. 2 3 48 CI R C U I T TE R M I N A T I O N S 45 . 5 0 43 50 0. 0 0 0.0 0 2.0 0 49 CO S T PE R TE R M I N A T I O N 62 2 . 6 4 50 CO E - C A T 4. 2 3 AL L O C A T I O N 28 , 3 3 0 27 . 0 8 5 0 0 1, 2 4 5 51 CO E - CA T 4 23 FR A M E RE L A Y 52 EN D U S E R P O R T S O O O 53 CO E - C A T 4 23 F R AL L O C A T I O N O 00 0 0 0 0 0 00 0 0 0 0 0. 0 0 0 0 0 0 FI L E N A M E : l l d t s s 9 8 . 1 2 3 08 / 1 1 / 9 9 PA G E 5 IN L A N D TE L E P H O N E CO M P A N Y - ID A H O SE P 6 IN F O R M A T I O N OR I G I N A T I O N I T E R M I N A T I O N EQ U I P M E N T FO R TH E 6T U D Y YE A R EN D E D DE C E M B E R 31 , 19 9 8 PA R T 36 JU R I S D I C T I O N A L SE P A R A T I O N S PA R T 69 AC C E S S CH A R G E EL E M E N T AL L O C A T I O N TO T A L IN T E R S T A T E AL L TO T A L LT D PA Y CO M M O N LO C A L IN F O R - CO M M O N DE O C T O SP E C I A L BI L L & IN T E R - so u R C E MS G P/ L OT H E R TE L LI N E SW G MA T I O N TR A N S TR A N S AC C E S S CO L L E C T EX C H (a ) (b ) (c ) (d ) (e ) (f) (g ) (h ) (i) (j) (1 ) (m ) (n ) (o ) 1 23 1 0 IN F O R M OR I G / I E R M EQ U I P 2 CA T 1 0 T H E R 1 0 T 3 PU B L I C TE L E P H O N E 3a * S 1 5 . 1 0 0 0 0 0 4 AL L OT H E R S1 5 . 1 & 81 6 . 4 1 0 0 0 0 0 5 TO T A L CA T 1 LN 1 1 + 1 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6 7 CA T 2 CU S T PR E M EQ U I P RE C O R D S O O O 8 9 TO T A L IN F O R M OR I G / T E R M EQ U I P LN 5 + 7 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FI L E N A M E : l i d t s s 9 8 12 3 08 / 1 9 9 9 PA G E 6 .n o ma n a e ma a l im a m i i ,k i i l l M I as i l m s na m e d tis s a - i .b i d s m i d al l i i a l l i .I l l t a - I ail l I I I I I I M ail l i l l l l l l l l i sì I d i l l l I I I si l l - l i s m .., . IN L A N D T E L E P H O N E C O M P A N Y - I D A H O SE P 7 CA B L E AN D WI R E FA C I L I T I E S FO R TH E ST U D Y YE A R EN D E D DE C E M B E R 31 , 19 9 8 PA R T 36 JU R I S D I C T I O N A L SE P A R A T I O N S PA R T 69 AC C E S S CH A R G E EL E M E N T AL L O C A T I O N TO T A L IN T E R S T A T E AL L TO T A L LT D PA Y CO M M O N LO C A L IN F O R - CO M M O N DE D C T D SP E C I A L BI L L & IN T E R - SO U R C E MS G P/L OT H E R TE L LIN E SW G MA T I O N TR A N S TR A N S AC C E S S CO L L E C T EX C H (a ) (b ) (c ) (d ) (e ) (f ) (g ) (h ) (i) (j) (I) (m ) (n ) (o ) 1 24 1 0 CA B L E & WI R E FA C I L I T I E S 2 CA T 1 EX C H A N G E LI N E 3 CA T 1.1 PI L & WA T S LN 3 8 d 8,5 5 0 8, 5 5 0 0 4 CA f 1.2 PI L & WA T S LN 3 8 c 0 0 0 0 5 CA T 1. 3 JO I N T ME S S A G E 5a * S 1 5 , 1 98 0 , 3 0 3 24 5 , 0 7 6 73 5 , 2 2 7 24 5 , 0 7 6 O 24 5 , 0 7 6 6 CA T 1.3 DE D I C A T E D ME S S A G E LN 3 8 b O O O O 7 DIR E C T AS S I G N M E N T RE C O R D S 0 0 0 0 0 0 g 8 TO T A L CA T E G O R Y 1 LN 3 > 7 98 8 , 8 5 3 24 5 , 0 7 6 0 74 3 . 7 7 7 24 5 . 0 7 6 0 24 5 , 0 7 6 O O O O O O O 9 10 CA T 2 WB & EX C H A N G E TR U N K 10 a * S 1 S , 1 0 89 , 5 4 1 0 89 , 5 4 1 0 0 11 DI R E C T AS S I G N M E N T RE C O R D S 0 0 12 13 TO T A L CA T E G O R Y 2 LN 1 0 + 1 1 89 . 5 4 1 0 0 89 , 5 4 1 0 0 0 0 0 0 0 0 0 0 14 15 CA T 3 IN T E R E X C H A N G E C& W F 16 JO I N T ME S S A G E 16 a * S 1 5 , 6 12 8 , 2 3 5 70 , 8 9 5 57 , 3 4 0 70 , 8 9 5 70 , 8 9 5 0 17 DE D I C A T E D ME S S A G E LN 4 2 b O O O O 18 P/ L . WA T S & LO C A L LN 4 2 c > d 6, 0 7 6 0 6, 0 7 6 0 0 0 19 DIR E C T AS S I G N M E N T RE C O R D S O 0 0 0 0 0 0 20 TO T A L CA T E G O R Y 3 LN 1 6 > 1 9 13 4 , 3 1 1 70 . 6 9 5 0 63 , 4 1 6 70 , 8 9 5 0 0 0 0 70 . 8 9 5 0 0 0 0 21 22 CA T 4 HO S T I R E M O T E C& W F 23 JO I N T ME S S A G E (X / W A T S ) 23 a * S 1 5 . 1 1 0 0 0 0 0 24 WA T S 24 a * S 1 5 , 1 3 0 0 0 0 0 25 OIR E C T AS S I G N M E N T RE C O R D S 0 0 0 0 0 0 0 26 27 TO T A L CA T E G O R Y 4 LN 2 3 > 2 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 28 29 30 TO T A L CA B L E & WI R E FA C I L I T I E S 1, 2 1 2 , 7 0 6 31 5 , 9 7 1 0 89 6 , 7 3 5 31 5 , 9 7 1 0 24 5 , 0 7 6 O O 70 . 8 9 5 0 0 0 0 31 (L N B + 1 3 + 2 0 + 2 7 ] 32 33 CA T E G O R Y 1 & 3 DIS T R I B U T I O N : AL L 34 IR I A L Jt i l jd S O DE D MS G P1 L OT H E R 35 CW F - CA T 1 36 WO R K I N G LO O P S 34 7 34 4 0 0 3 37 DIS T R I B U T I O N OF LI N E 45 1. 0 0 0 0 0 0 0.9 9 1 3 5 4 0. 0 0 0 0 0 0 0. 0 0 0 0 0 0 0.0 0 8 6 4 6 38 CW F - C A T 1 AL L O C A T I O N 98 8 , 8 5 3 98 0 , 3 0 3 D 0 8. 5 5 0 39 CW F - CA T 3 40 EQ U I V IX CI R C U I T MI L E S 48 8 . 9 7 46 6 . 8 5 0 00 0 00 22 . 1 2 41 DI S T R I B U T I O N OF LIN E 49 10 0 0 0 0 0 0. 9 5 4 7 6 2 0. 0 0 0 0 0 0 0. 0 0 0 0 0 0 0. 0 4 5 2 3 8 42 CW F - C A T 3 AL L O C A T I O N 13 4 . 3 1 1 12 8 , 2 3 5 0 0 6,0 7 6 FI L E N A M E : l i d t s s 9 8 . 1 2 3 08 / 1 1 / 9 9 PA G E 7 IN L A N D TE L E P H O N E CO M P A N Y - ID A H O SE P 8 AM O R T I Z A B L E AS S E T S FO R TH E ST U D Y YE A R EN D E D DE C E M B E R 31 , 19 9 8 PA R T 36 JU R I S D I C T I O N A L SE P A R A T I O N S PA R T 69 AC C E S S CH A R G E EL E M E N T AL L O C A T I O N TO T A L IN T E R S T A T E AL L TO T A L LT D PA Y CO M M O N LO C A L IN F O R - CO M M O N DE D C T D SP E C I A L BIL L & IN T E R - SO U R C E MS G P/L OT H E R TE L LI N E SW G MA T I O N TR A N S TR A N S AC C E S S CO L L E C T EX C H (a ) (b ) (c ) (d ) (e ) (f ) (g ) (h ) (i ) (j) (I) (m ) (n ) (o ) 1 26 8 0 TA N G l 8 L E AS S E f S 2 CA P I T A L LE A S E S 3 LA N D & SU P P O R T AS S E T S 3a * S 1 6 , 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4 DI R E C T AS S I G N M E N T RE C O R D S O O O 0 0 5 TO T A L LA N D & SU P P O R T LN 3 + 4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6 7 CE N T R A L OF F I C E EQ U I P M E N T . 8 CA T 1 - OP E R A T O R Ba * S 1 6 . 4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 9 CA T 2 - TA N D E M SW I T C H I N G Ba * S 1 6 , 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10 CA T 3 - LO C A L SW I T C H I N G 10 a * S 1 6 , 6 0 0 0 0 0 0 0 0 0 0 0 0 0 0 11 CA T 4 - TR A N S M I S S I O N 11 a * S 1 6 , 8 0 0 0 0 0 0 0 0 0 0 O O O O 12 OlR E C T AS S I G N M E N T RE C O R D S 0 0 0 0 0 13 TO T A L CE N T R A L OF C EQ U I P LN 8 > 1 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 14 15 IN F O R M A T I O N OR I G I T E R M EQ 15 a ' S 1 6 . 1 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 16 DI R E C T AS S I G N M E N T RE C O R D S 0 0 0 0 0 17 TO T A L IN F O R M OR I G / T E R M EQ LN 1 5 + 1 6 0 0 0 0 0 0 0 0 0 0 0 0 0 0 18 19 CA B L E & WlR E FA C I L I T I E S 19 a * S 1 6 . 1 9 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20 DI R E C T AS S I G N M E N T RE C O R D S 0 0 0 0 0 21 TO T A L CA B L E & WIR E FA C LN 1 9 + 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 22 23 TO T A L CA P I T A L LE A S E S 0 0 0 0 0 0 0 0 0 0 0 0 0 0 24 LN 5 + 13 + 1 7 + 2 1 25 26 LE A S E H O L D IM P R O V E M E N T S 27 LA N D & SU P P O R f AS S E T S 27 a ' S 1 6 , 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 26 CE N T R A L OF C - SW I T C H I N G 28 a * S 1 6 . 7 0 0 0 0 0 0 0 0 0 0 0 0 0 0 29 CE N T R A L OF C - OP E R A T O R 29 a * S 1 6 . 4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 30 CE N T R A L OF C - TR A N S 30 a * S 1 6 , 8 0 0 0 0 0 0 0 0 0 0 0 0 0 0 31 IN F O R M A T I O N OR I G I T E R M EQ 31 a " S 1 6 . 1 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 32 CA B L E & WI R E FA C I L I T I E S 32 a * S 1 6 , 1 9 0 0 0 0 0 0 0 0 0 0 0 0 0 0 33 DI R E C T AS S I G N M E N T RE C O R D S O O O 0 0 34 35 TO T A L LE A S E H O L D IM P R V M N T S LN 2 7 > 3 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 36 37 TO T A L TA N G l B L E AS S E T s LN 2 3 + 3 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 38 39 26 9 0 IN T A N G I B L E AS S E T S 39 a * S 1 6 , 4 3 4, 7 6 4 1, 5 5 2 0 3,2 1 2 1,5 5 2 0 82 3 48 7 0 24 1 0 0 0 0 40 DI R E C T AS S I G N M E N T RE C O R D S O O O O O 41 42 TO T A L IN T A N G l B L E AS S E T S LN 3 9 + 4 0 4, 7 6 4 1, 5 5 2 0 3, 2 1 2 1, 5 6 2 0 82 3 48 7 0 24 1 0 0 0 . O FI L E N A M E : l i d t s s 9 8 12 3 08 / 1 1 / 9 9 PA G E 8 IN L A N D TE L E P H O N E CO M P A N Y - ID A H O OT H E R TE L E C O M M U N I C A T I O N S PL A N T SE P 9 FO R TH E ST U D Y YE A R EN D E D DE C E M B E R 31 , 19 9 8 PA R T 36 JU R I S D I C T I O N A L SE P A R A T I O N S PA R T 69 AC C E S S CH A R G E EL E M E N T AL L O C A T I O N TO T A L IN T E R S T A T E AL L TO T A L LT D PA Y CO M M O N LO C A L IN F O R - CO M M O N DE D C T D SP E C I A L BIL L & IN T E R - SO U R C E MS G PI L OT H E R TE L LI N E SW G MA T I O N TR A N S TR A N S AC C E S S CO L L E C T EX C H (a ) (b ) (c ) (d ) (e ) (f ) (g ) (h ) (i) (j) (I ) (m ) (n ) (o ) 12 0 0 2 P R O P H E L D F O R F U T U S E l a ' S i 6 , 2 6 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2 DIR E C T AS S I G N M E N T RE C O R D S 0 0 0 0 0 3 TO T A L PR O P HE L D FO R FU T US E LN i t 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4 5 20 0 3 TE L E PL A N T UN D E R CO N S T R 5a ' S 1 6 , 2 8 9. 3 1 2 3,0 3 3 0 6, 2 7 9 3,0 3 3 0 1,6 1 0 95 3 0 47 1 0 0 0 0 6 DI R E C T AS S I G N M E N T RE C O R D S 0 0 0 0 0 7 TO T A L TE L E PL A N T UN D E R CO N S T LN 5 + 6 9. 3 1 2 3.0 3 3 0 6, 2 7 9 3.0 3 3 0 1,6 1 0 95 3 0 47 1 0 0 0 0 8 9 20 0 5 TE L E PL A N T AD J U S T M E N T S Ba ' S 1 6 , 2 8 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10 DIR E C T AS S I G N M E N T RE C O R D S 0 0 0 0 0 11 TO T A L TE L E PL A N T AD J U S T M E N T S LN 5 + 6 O O O O O O O O O 0 0 0 0 0 12 13 OT H E R EQ U A L AC C E S S EQ U I P 13 a  S 1 5 , 4 0 0 0 0 0 14 15 16 12 2 0 MA T E R I A L S & SU P P L I E S 16 a ' S 1 6 . 1 9 . 4 3 3, 7 3 3 97 3 0 2, 7 6 0 97 3 0 51 6 30 6 0 15 1 0 0 0 0 17 DI R E C T AS S I G N M E N T RE C O R D S 0 0 0 0 0 16 TO T A L MA T E R I A L S & SU P P L I E S LN 1 6 + 1 7 3. 7 3 3 97 3 0 2, 7 6 0 97 3 0 51 6 30 6 0 15 1 0 0 0 0 19 20 14 0 2 CL A S S B RT B ST O C K 20 a ' S 1 6 , 2 8 . 4 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2122 1 4 1 0 O T H E R N O N C U R A S S E T S 2 2 a ' S 1 6 , 3 6 , 4 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2324 4 3 1 0 O T H E R L O N G T E R M L I A B 2 4 a * S 1 6 . 3 6 , 4 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 25 26 CA S H WO R K I N G CA P I T A L 26 a * S 1 6 . 3 8 . 4 3 19 . 6 2 2 7,2 3 3 0 12 . 3 8 9 7.2 3 3 0 3.8 3 8 2, 2 7 2 0 1. 1 2 2 0 0 0 0 27 28 29 72 0 0 IN V E S T M E N T TA X CR E O l i 29 a ° S 1 6 . 2 8 . 4 3 1, 8 8 7 61 5 0 1, 2 7 2 61 5 0 32 6 19 3 O 95 0 0 0 0 30 31 72 5 0 EX C E S S DE F fA X AM O R T 31 a ' S 1 6 , 2 8 , 4 3 34 1 11 1 0 23 0 11 1 0 59 35 0 17 0 0 0 0 32 33 CA P I T A L I Z E D PA Y R O L L TA X E S 33 a * S 1 6 . 2 8 . 4 3 (3 . 8 2 6 ) (1 , 2 4 6 ) 0 (2 , 5 8 0 (1 , 2 4 6 ) 0 (6 8 1 ) (3 9 1 ) 0 (1 9 3 ) 0 0 0 0 34 35 DE P R E C I A f l O N AD J U S T M E N T S 35 a ' S t 6 , 2 8 . 4 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 36 37 73 0 0 NO N O P E R A T I N G IN C & EX P 38 A L L O W F U N D S U S E D O U R C O N 3 8 a * S 1 6 . 2 8 , 4 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 39 CO N T R I B U T I O N S 39 a ' S 1 6 , 3 7 , 4 3 2,0 5 8 83 0 0 1, 2 2 8 63 0 0 44 0 26 1 0 12 9 0 0 0 0 40 41 75 0 0 IN T E R E S T & RE L A T E D IT E M S 42 CA P T I T A L LE A S E S 42 a * S t 6 . 2 3 . 4 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 43 IN T E R E S T ON FU N D E D DE B T 43 a * S 1 6 . 3 1 , 4 3 20 . 0 9 7 6, 3 4 8 0 13 , 7 4 9 6. 3 4 8 0 3. 3 6 9 1,9 9 4 0 98 5 0 0 0 0 44 IN T E R E S T ON CU S T DE P O S I T S 44 a ' S t 6 . 3 1 . 4 3 20 0 63 0 13 7 63 0 34 20 0 10 0 0 0 0 45 TO T A L IN T E R E S T & RE t A T E D IT E M S LN 4 2 > 4 4 20 . 2 9 7 6,4 1 1 0 13 , 8 8 6 6,4 1 1 0 3, 4 0 2 2, 0 1 4 0 99 5 O 0 0 0 46 TO T A L IN T E R E S T LE S S CU S T DE P LN 4 5 - 4 4 20 , 0 9 7 6, 3 4 8 0 13 , 7 4 9 6,3 4 8 0 3, 3 6 9 1. 9 9 4 0 98 5 0 0 0 0 FI L E N A M E : l i d t s s 9 6 12 3 08 / 1 1 / 9 9 PA G E 9 IN L A N D T E L E P H O N E C O M P A N Y - I D A H O SE P 1 0 PL A N T S P E C I F I C O P E R A T K ) N S E X P E N S E S FO R TH E ST U D Y YE A R EN D E D DE C E M B E R 31 , 19 9 8 PA R T 36 JU R I S D I C T I O N A L SE P A R A T I O N S PA R T 69 AC C E S S CH A R O E EL E M E N T AL L O C A T I O f f TO T A L IN T E R S T A T E AL L TO T A L LT D P A Y CO M M O N LO C A L IN F O R - 03 M M O N DE D C T D SP E C I A L BI L L & IN T E R - SO U R C E MS G Pi OT H E R TE L LI N E SV B 3 MA T K N i TR A N S TR A N S AC C E S S CO L L E C f EX C H (a ) (b ) (c ) (d ) (e ) (f ) (0 ) (h ) (i) (j) (1 ) (m ) (n ) (o ) 1 61 1 0 N E l ì N O R K S U P P O R T la ' S 1 6 . 2 . 4 3 16 . 8 3 5 5, 4 8 3 0 11 , 3 5 2 5. 4 6 3 0 2,9 1 0 1, 7 2 2 0 85 1 0 0 0 0 2 DI R E C T A S S I G N M E N T RE C O R D S O O O 0 0 3 TO T A L N E T W O R K S U P P O R T LN i t 2 16 , 0 3 5 5.4 8 3 0 11 , 3 5 2 5,4 8 3 0 2. 9 1 0 1.7 2 2 0 85 1 0 0 0 0 4 5 61 2 0 G E N E R A L S U P P O R T Sa ' S 1 6 , 2 31 , 0 9 8 10 , 1 2 8 0 20 , 9 7 0 10 . 1 2 8 0 5, 3 7 5 3. 1 8 2 0 1,5 7 2 0 0 0 0 6 DIR E C T A S S I G N M E N f RE C O R D S 0 0 0 0 0 7 TO T A L G E N E R A L S U P P O R T LN S + 6 31 . 0 9 8 10 , 1 2 8 0 20 , 9 7 0 10 . 1 2 8 0 5. 3 7 5 3, 1 8 2 0 1,5 7 2 0 0 0 0 8 9 62 1 0 CO E SW I T C H I N G E X P E N S E 9a * S 1 6 . 9 . S 1 6 . 7 29 . 8 6 2 14 , 6 4 1 0 15 , 2 2 1 14 , 6 4 1 0 0 14 , 6 4 1 0 0 0 O O O 10 62 2 0 0 P E F M . T O R S Y S T E M S E X P E N S t s' S 1 6 , 9 S 1 6 . 4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 11 62 3 0 CO E TR A N S M I S S I O N EX P E N S E 11 a " S t 6 , 9 , S 1 6 . 8 16 , 1 7 3 7,9 3 0 0 8, 2 4 3 7,9 3 0 0 6, 0 6 1 0 0 1. 8 6 9 0 0 0 0 12 DIR E C T A S S K ; N M E N T RE C O R D S O O O O O 13 TO T A L C O E E X P E N S E LN 9 > 1 2 46 . 0 3 5 22 , 5 7 1 0 23 , 4 6 4 22 . 5 7 1 0 6,0 6 1 14 , 6 4 1 0 1, 6 6 9 0 0 0 0 14 15 m= 1 0 1 N F O R M O R K 3 / T E R M E Q U I P 16 CA T 1 - O T H E R I O T 16 a ' S 1 6 . 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 17 CA T 2 - C P E E D G > 17 a ' S 1 6 . 1 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 18 DIR E C T A S S K 3 N M E N T RE C O R D S O 0 0 0 0 19 TO T A L I N F C ½ R M O R K W T E R M E Q U I P LN 1 6 > 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2021 6 4 1 0 C A B L E R W I R E F A C I L I T I E S 2 t a * S 1 6 , 1 9 6 2 , 4 5 5 1 6 . 2 7 3 04 6 , 1 0 2 1 6 . 2 7 3 01 2 , 6 2 2 0 03 . 6 5 1 0 0 0 0 22 DI R E C T A f ¾ ì ! G N M E N T RE C O R D S 0 0 0 0 0 23 TO T A L C A B L E R W I R E F A C I L I T I E S LN 2 t + 2 2 62 . 4 5 5 16 . 2 7 3 0 46 . 1 6 2 16 . 2 7 3 0 12 , 6 2 2 0 0 3, 6 5 1 0 0 0 0 24 25 P L A N T S P E C l F I C E X P X / 6 1 1 0 8 6 2 1 0 L N 1 3 + 1 9 + 2 3 1 0 8 . 4 9 0 3 8 , 8 4 4 06 9 . 6 4 6 3 8 . 8 4 4 01 8 , 6 8 2 1 4 . 6 4 1 05 , 5 2 0 0 0 0 0 26 27 TO T A L P L A N T S P E C O P E X P E N S E S LN 3 + 7 + 2 5 15 6 , 4 2 3 54 , 4 5 5 0 10 1 , 9 6 8 54 , 4 5 5 0 26 . 9 6 7 19 . 5 4 5 0 7, 9 4 2 0 0 0 0 FI L E N A M E lid i s s 9 8 12 3 08 / 1 1 / 9 9 PA G E 1 0 IN L A N D T E L E P H O N E C O M P A N Y - I D A H O SE P 1 1 PL A N T NO N S P E C I F I C OP E R A T I O N S EX P E N S E S FO R TH E ST U D Y YE A R EN D E D DE C E M B E R 31 , 19 9 8 PA R T 36 JU R I S D I C T I O N A L SE P A R A T I O N S PA R T 69 AC C E S S CH A R G E EL E M E N T AL L O C A T I O N TO T A L IN T E R S T A T E AL L TO T A L LT D PA Y CO M M O N LO C A L IN F O R - CO M M O N DE D C T D SP E C I A L BI L L & IN T E R - SO U R C E MS G PIL OT H E R TE L LI N E SW G MA T I O N TR A N S TR A N S AC C E S S CO L L E C T EX C H (a ) (b ) (c ) (d ) (e ) (f) (g ) (h ) (i) (j ) (I ) (m ) (n ) (o ) 1 65 1 0 OT H PR O P PL A N T & EQ la ' S 1 6 , 29 , 2 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2 DIR E C T AS S I G N M E N T RE C O R D S 0 0 0 0 0 3 TO T A L OT H PR O P PL A N T & EQ LN 1 + 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4 5 65 3 0 NE T W O R K OP E R A T I O N S EX P Sa ' S 1 6 . 2 1 52 , 6 8 1 17 . 1 5 8 0 35 , 5 2 3 17 , 1 5 8 0 9.1 0 6 5, 3 9 0 0 2. 6 6 2 0 0 0 0 6 DIR E C T AS S I G N M E N T RE C O R D S O 0 0 0 0 7 IO T A L NE T W O R K OP E R EX P LN S + 6 52 , 6 8 1 17 , 1 5 8 0 35 , 5 2 3 17 , 1 5 8 0 9.1 0 6 5. 3 9 0 0 2. 6 6 2 0 0 0 0 8 9 65 4 0 AC C E S S EX P E N S E Ba * S 1 5 , 2 3 0 0 0 0 0 0 10 DIR E C T AS S I G N M E N T RE C O R D S O O O O O O 11 TO T A L AC C E S S EX P LN 9 + 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 12 13 65 6 0 DE P R & AM O R T EX P E N S E 14 DE P R - S U P P O R T AS S E T S 14 a S1 6 , 1 21 . 5 0 2 7. 0 0 3 0 14 . 4 9 9 7,0 0 3 0 3.7 1 6 2,2 0 0 0 1, 0 8 7 0 0 0 0 15 DE P R - C O E - S W I T C H I N G 15 a * S 1 6 , 7 59 , 6 8 0 43 . 2 9 5 0 16 . 3 8 5 43 , 2 9 5 0 0 43 , 2 9 5 0 0 0 0 0 0 16 DE P R - C O E - O P E R A T O R 16 a S1 6 , 4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 17 DE P R - C O E - T R A N S M I S S I O N 17 a S1 6 , 8 62 , 6 7 5 16 . 1 4 3 0 46 , 5 3 2 16 , 1 4 3 0 12 , 3 3 8 0 0 3. 8 0 5 0 0 0 0 18 DE P R - I N F O R M OR I G / I E R M EQ 18 a S1 6 . 1 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 19 DE P R - C A B L E & WIR E FA C I L I T I E S 19 a 81 6 . 1 9 47 , 6 2 6 12 . 4 0 9 0 35 , 2 1 7 12 , 4 0 9 0 9.6 2 5 0 0 2. 7 8 4 0 0 0 0 20 DE P R - P R O P HE L D FU T U R E US E 20 a S1 6 . 3 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 21 AM O R T - T A N G I B L E AS S E T S 21 a * S 1 6 . 2 4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 22 AM O R T - I N T A N G I B L E AS S E T S 22 a " S 1 6 . 2 5 0 0 0 0 0 0 0 0 O O O O O O 23 AM O R T - O T H E R 23 a ' S 1 6 , 2 6 0 0 0 0 0 0 0 0 0 0 0 0 0 0 24 DIR E C T AS S I G N M E N T RE C O R D S 0 0 0 0 0 25 TO T A L DE P R & AM O R T EX P E N S E LN 1 4 > 2 4 19 1 , 4 8 3 76 , 8 5 0 0 11 2 . 6 3 3 78 , 8 5 0 0 25 . 6 7 9 45 , 4 9 5 0 7, 6 7 6 0 0 0 0 26 27 T O T A L P L A N T N O N S P E C O P E X P 24 4 . 1 6 4 9 6 , 0 0 8 01 4 8 , 1 5 6 9 6 , 0 0 8 03 4 . 7 8 5 5 0 , 8 8 5 01 0 , 3 3 8 0 0 0 0 28 [L N 3 + 7 + 1 1 + 2 5 ) FI L E N A M E : l í d t s s 9 8 12 3 08 / 1 1 / 9 9 PA G E 11 IN L A N D TE L E P H O N E CO M P A N Y - (O A H O CU S T O M E R OP E R A T I O N S EX P E N S E FO R TH E ST U D Y YE A R EN D E D DE C E M B E R 31 , 19 9 8 SE P 1 2 IO N A i . SE P A R A T I O N S PA R T 69 AC C E S S CH A R G E EL E M E N T AL L O C A T I O N TO T A L IN T E R S T A T E AL L TO T A L LT D PA Y CO M M O N LO C A L IN F O R - CO M M O N DE D C T D SP E C I A L BI L L & IN T E R - SO U R C E MS G P/L OT H E R TE L LIN E SW G MA T I O N TR A N S TR A N S AC C E S S CO L L E C T EX C H (a ) (b ) (c ) (d ) (e ) (f ) (g ) (h ) (i ) 0) (1) (m ) (n ) (o ) 1 66 1 0 MA R K E T I N G EX P E N S E la ' S 1 5 , 2 4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2 DIR E C T AS S I G N M E N T RE C O R D S O 0 0 0 0 3 TO T A L MA R K E T I N G EX P E N S E LN 1 + 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4 5 66 2 0 CU S T O M E R SE R V I C E S 6 TE L E P H O N E OP E R A T O R SV C 6a ' S 1 5 , 1 8 . 1 9 O O 0 0 0 0 0 0 7 DIR E C T AS S I G N M E N T RE C O R D S O 0 0 0 0 8 TO T A L TE L E P H O N E OP SV C LN 6 + 7 0 0 0 0 0 0 0 0 0 0 0 0 0 0 9 10 PU B L I S H E D DIR E C T O R Y LI S T I N G 11 AL P H A B E T I C A L 11 a * S 1 5 . 3 1, 7 9 5 27 4 1,5 2 1 27 4 27 4 12 CL A S S t F I E D RE C O R D S 0 0 0 13 FO R E I G N 13 a ' S 1 5 . 2 2 0 0 0 0 0 0 0 14 DIR E C T AS S I G N M E N T RE C O R D S O 0 0 0 0 15 TO T A L PU B L I S H E D DI R LIS T I N G LN 1 1 > 1 4 1,7 9 5 27 4 0 1,5 2 1 27 4 0 0 0 27 4 0 0 0 0 0 16 17 AL L OT H E R CU S T O M E R SV C 18 CA T 1- L O C A L BU S OF C EX P 19 EU S V C O R D E R P R O C 19 a * S 1 5 , 2 5 6. 1 7 5 1. 7 5 3 0 4. 4 2 2 1, 1 5 3 1,7 5 3 20 EU PA Y M E N T & CO L L E C T 20 a * S 1 5 , 2 6 10 . 9 3 0 4. 9 7 9 0 5,9 5 1 4, 9 7 9 68 3 4. 2 9 6 21 EU BI L L I N G IN Q U I R I E S 21 a * S I S . 2 7 81 2 47 3 0 33 9 47 3 65 40 8 22 IX SE R V I C E OR D E R PR O C 22 a * S 1 5 . 2 8 0 0 0 0 0 0 0 0 0 0 0 23 IX PA Y M E N T & CO L L E C T I O N 23 a " S 1 5 . 2 9 0 0 0 0 0 0 0 0 0 0 0 24 IX BIL L I N G IN Q U I R I E S 24 a * S 1 5 . 3 0 0 0 0 0 0 0 0 25 CO l N CO L L E C T I O N & AD M I N 25 a ' S 1 5 . 3 1 0 0 0 0 0 0 26 PR E S U B S C R I P T I O N 26 a * S 1 5 . 4 0 0 0 0 0 0 0 0 0 27 EN D US E R AC C E S S BIL L I N G 27 a " S 1 5 , 3 3 0 0 0 0 0 28 DIR E C T AS S I G N M E N T RE C O R D S O 0 0 0 0 0 29 TO T A L CA T E G O R Y 1 LN 1 9 > 2 8 17 , 9 1 7 7, 2 0 4 0 10 , 7 1 3 7,2 0 4 0 74 8 0 0 0 0 0 6, 4 5 7 0 30 31 CA T 2- C U S T O M E R SV C EX P 32 ME S S A G E PR O C E S S I N G EX P 32 a ' S t 5 . 3 2 5,4 6 0 2, 7 6 3 2.6 9 7 2. 7 6 3 2. 7 6 3 33 OT H E R BR C EX P E N S E 33 a ' S 1 5 , 3 6 9. 3 7 3 3, 0 9 3 6. 2 6 0 3. 0 9 3 3, 0 9 3 34 CA B S 34 a · S 1 5 , 3 4 3, 5 9 1 1, 7 9 6 1. 7 9 6 1, 7 9 6 1. 2 0 2 0 59 4 0 0 35 EN D US E R CO M M O N LI N E 35 a * S 1 5 . 3 5 49 3 49 3 0 49 3 49 3 36 DI R E C T AS S I G N M E N T RE C O R D S 0 0 0 0 0 37 TO T A L CA T E G O R Y 2 LN 3 2 > 3 6 18 , 9 1 7 8, 1 4 5 0 10 , 7 7 2 8.1 4 5 0 49 3 1, 2 0 2 0 59 4 0 0 5, 8 5 6 0 38 39 TO T A L CA T E G O R Y t & 2 LN 2 9 + 3 7 30 , 8 3 4 15 , 3 4 9 O 21 , 4 6 5 15 , 3 5 0 0 1, 2 4 1 1, 2 0 2 O 59 4 0 0 12 , 3 1 3 0 40 41 SU B T O T A L A/C 66 2 0 LN 8 t 1 5 + 3 9 38 , 6 2 9 15 , 6 2 4 0 23 , 0 0 5 15 . 6 2 4 0 1,2 4 1 1.2 0 2 27 4 59 4 0 0 12 , 3 1 3 0 42 43 CA T 3- A L L OT H CU S T SV C EX P 41 a ' S 1 6 . 3 4 , 3 5 1. 3 7 5 57 3 0 80 2 57 3 0 46 44 10 22 0 0 45 2 - 0 44 TE L E P H O N E RE L A Y SE R V I C E RC R D S , S 1 6 , 3 5 17 7 17 7 0 17 7 0 14 14 3 7 O 0 13 9 0 45 DIR E C T AS S I G N M E N T RE C O R D S O O 0 0 0 46 TO T A L CA T E G O R Y 3 LN 4 3 > 4 5 1, 5 5 2 75 0 0 80 2 75 0 0 60 58 13 29 0 0 59 1 0 47 48 TO T A L AL L OT H E R CU S T SV C LN 3 9 + 4 6 38 , 3 8 6 16 . 0 9 9 O 22 . 2 8 7 16 , 1 0 0 0 1. 3 0 1 1,2 6 0 13 62 3 O O 12 , 9 0 4 0 49 50 TO T A L CU S T O M E R SE R V I C E S LN B + 1 5 + 4 8 40 , 1 8 1 16 , 3 7 4 0 23 , 8 0 7 16 , 3 7 4 0 1. 3 0 1 1,2 6 0 28 8 62 3 0 0 12 . 9 0 4 0 51 52 TO T A L CU S T O M E R OP EX P LN 3 + 5 0 40 . 1 8 1 16 . 3 7 4 O 23 . 8 0 7 16 , 3 7 4 0 1, 3 0 1 1, 2 6 0 28 8 62 3 0 0 12 . 9 0 4 0 FI L E N A M E hd i s s 9 8 . 1 2 3 08 / 1 1 / 9 9 PA G E 12 IN L A N D TE L E P H O N E CO M P A N Y - ID A H O SE P 1 3 CO R P O R A T E OP E R A T I O N S , TA X E S & EQ U A L AC C E S S EX P E N S E S FO R TH E ST U D Y YE A R EN D E D DE C E M B E R 31 , 19 9 8 Ill i A U ß l â R I G I I O N A L SE P A R A T I O N S PA R T 69 AC C E S S CH A R G E EL E M E N T AL L O C A T I O N TO T A L IN T E R S T A T E AL L TO T A L LT D PA Y CO M M O N LO C A L IN F O R - CO M M O N DE D C T D SP E C I A L BI L L & IN T E R - SO U R C E MS G PI L OT H E R TE L LIN E SW G MA T I O N TR A N S TR A N S AC C E S S CO L L E C T EX C H (a ) (b ) (c ) (d ) (e ) (f ) (g ) (h ) (i) (j) (1 ) (m ) (n ) (o ) 1 67 1 0 EX E C U T I V E & PL A N N I N G EX P 2 EA S RE C O R D S 0 0 0 3 AL L OT H E R 2a * S 1 6 . 3 6 33 , 4 4 8 12 , 0 2 3 0 21 , 4 2 5 12 , 0 2 3 0 5, 1 0 7 3.5 7 9 39 1, 5 3 4 0 0 1, 7 6 3 0 4 DIR E C T AS S I G N M E N T RE C O R D S 0 0 0 0 0 5 TO T A L EX E C & PL A N N I N G EX P LN 2 > 4 33 , 4 4 8 12 , 0 2 3 0 21 . 4 2 5 12 , 0 2 3 0 5, 1 0 7 3, 5 7 9 39 1, 5 3 4 0 0 1.7 6 3 0 6 7 67 2 0 GE N E R A L & AD M I N EX P 8 EA s RE C O R D S 0 0 0 9 AL L OT H E R 9a * S 1 6 , 3 6 10 9 , 3 5 4 39 . 3 0 7 0 70 , 0 4 7 39 , 3 0 7 O 16 , 6 9 6 11 , 7 0 2 12 9 5,0 1 6 0 0 5.7 6 5 0 10 DIR E C T AS S I G N M E N T RE C O R D S 10 . 4 9 0 10 . 4 9 0 0 0 10 , 4 9 0 0 4. 4 5 6 3. 1 2 3 34 1, 3 3 9 0 D 1, 5 3 8 0 11 TO T A L GE N E R A L & AD M I N EX P LN B > 1 0 11 9 . 8 4 4 49 . 7 9 7 0 70 , 0 4 7 49 , 7 9 7 0 21 , 1 5 2 14 , 8 2 5 16 3 6.3 5 4 0 0 7,3 0 3 0 12 13 T O T A L C O R P O R A T E O P E X P E N S E S LN 5 + 1 1 15 3 , 2 9 2 61 , 8 2 0 0 91 , 4 7 2 61 , 8 2 0 0 26 , 2 5 8 18 , 4 0 5 20 2 7,8 8 8 0 0 9. 0 6 6 0 14 15 72 0 0 OP E R A T I N G TA X E S - O T H E R 16 OT H E R OP E R A T I N G TA X E S 16 a * S 1 6 , 2 9 . 4 3 15 . 3 6 0 5,0 0 3 0 10 . 3 5 7 5, 0 0 3 0 2. 6 5 5 1. 5 7 1 0 77 6 0 0 0 0 17 DIR E C T AS S I G N M E N T RC R D S . S 1 6 . 4 3 1,0 1 1 61 1 0 40 0 61 1 0 32 4 19 2 0 95 0 0 0 0 18 T O T A L O T H E R O P E R A T I N G T A X E S L N 1 6 + 1 7 1 6 . 3 7 1 5 . 6 1 4 01 0 , 7 5 7 5 . 6 1 4 02 . 9 7 9 1 . 7 6 3 08 7 1 0 0 0 0 19 20 21 EQ U A L AC C E S S EX P E N S E S 21 a · S 1 6 . 4 0 0 0 0 0 0 22 23 24 FE D E R A L IN C O M E TA X AL L O W A N C E : 25 FE D E R A L IN C O M E TA X BA S E 81 . 1 6 63 . 6 4 9 20 . 9 8 3 0 42 , 6 6 6 26 FIT EF F E C T I V E TA X RA T E RE C O R D S 0.3 5 0 0 27 Fi f GR O S S UP RA T E 26 a l ( 1 - 2 6 a ) 0. 5 3 8 4 6 2 0 53 8 4 6 2 0 53 8 4 6 2 28 FE D E R A L IN C O M E TA X AL L O W LN 2 5 ° 2 7 34 , 2 7 2 11 . 2 9 9 0 22 . 9 7 4 2930 PR O O F OF FE D E R A L IN C O M E TA X : 31 AF f E R TA X IN C O M E 81 , 1 6 63 , 6 4 9 20 , 9 8 3 0 42 , 6 6 6 32 FE D E R A L IN C O M E TA X E S LN 2 8 34 , 2 7 2 11 , 2 9 9 0 22 . 9 7 4 33 FE D E R A L TA X A B L E IN C O M E LN 3 1 + 3 2 97 , 9 2 1 32 , 2 8 1 0 65 , 6 4 0 34 FE D E R A L IN C O M E TA X RA f E RE C O R D S 0. 3 5 0 0 0 35 0 0 0. 3 5 0 0 35 CA L C U L A T E D FI T LN 3 3 ° 3 4 34 . 2 7 2 11 , 2 9 9 0 22 . 9 7 4 36 37 ST A T E IN C O M E TA X AL L O W A N C E : 38 ST A T E IN C O M E TA X BA S E 1.9 + 5 - 1 1 - 8 9 . 4 6 73 . 5 4 4 29 . 6 0 6 0 43 . 9 3 8 39 SI T EF F E C T I V E TA X RA T E RE C O R D S 0 00 0 0 40 SI T GR O S S UP RA T E 39 a l ( 1 - 3 9 a ) 0. 0 0 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 41 ST A T E IN C O M E TA X AL L O W LN 3 8 ° 4 0 31 . 0 2 3 12 , 4 8 9 0 18 . 5 3 4 42 43 PR O O F OF ST A T E IN C O M E TA X : 44 AF T E R TA X IN C O M E 1, 9 + 5 - 1 1 - 8 9 , 4 6 0 0 0 0 45 ST A T E IN C O M E TA X E S LN 4 1 0 0 0 O 46 ST A T E TA X A B L E IN C O M E LN 3 1 + 3 2 0 0 0 0 47 ST A T E IN C O M E TA X RA T E RE C O R D S 0. 0 0 0 0 0 00 0 0 0.0 0 0 0 40 CA L C U L A T E D SI T LN 3 3 ' 3 4 0 0 0 0 FIL E N A M E : l i d t s s 9 8 12 3 08 / 1 1 / 9 9 PA G E 13 IN L A N D fE L E P H O N E CO M P A N Y - ID A H O AC C U M U L A T E D DE P R E C I A T I O N AN D AM O R T I Z A T I O N SE P 1 4 FO R TH E ST U D Y YE A R EN D E D DE C E M B E R 31 , 19 9 8 PA R T 36 JU R I S D I C T I O N A L SE P A R A T I O N S PA R T 69 AC C E S S CH A R G E EL E M E N T AL L O C A T I O N TO T A L IN T E R S T A T E AL L TO T A L LT D PA Y CO M M O N LO C A L IN F O R - CO M M O N DE D C T D SP E C I A L BIL L & IN T E R - so u R C E MS G P/L OT H E R TE L LI N E SW G MA T I O N TR A N S TR A N S AC C E S S CO L L E C T EX C H (a ) (b ) (c ) (d ) (e ) (f) (g ) (h ) (i) (j ) (I ) (m ) (n ) (o ) 1 15 0 0 OT H E R JU R I S AS S E T S -N E T RE C O R D S O O O O 2 3 31 0 0 AC C U M DE P R - T E L PL A N T IN SE R V I C E 4 SU P P O R T AS S E T S 4a * S 1 6 , 1 15 7 , 9 1 6 51 , 4 3 2 0 10 6 , 4 8 4 51 , 4 3 2 0 27 , 2 9 5 16 , 1 5 6 0 7, 9 8 0 0 0 0 0 5 CE N T R A L OF C EQ U I P - S W G 5a ' S 1 6 . 7 13 6 , 9 5 5 99 . 3 5 5 0 37 , 6 0 0 99 , 3 5 5 0 0 99 , 3 5 5 0 0 0 0 0 0 6 CE N T R A L OF C EQ U I P - O P SY S 6a ' S 1 6 . 4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7 CE N T R A L OF C EQ U I P - T R A N S 7a ' S 1 6 , 8 13 7 , 7 0 7 35 , 4 6 8 0 10 2 . 2 3 9 35 , 4 6 8 0 27 , 1 0 8 O O 8, 3 6 0 0 0 0 0 8 IN F O R M A T I O N OR I G I T E R M EQ Ba ' S 1 6 , 1 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 9 CA B L E & WI R E FA C I L I T I E S Ba ' S 1 6 . 1 9 54 ß , 0 8 0 14 2 , 8 0 3 0 40 5 , 2 7 7 14 2 , 8 0 3 0 11 0 . 7 6 2 0 0 32 , 0 4 1 0 0 0 0 10 DIR E C T AS S I G N M E N T RE C O R O S O 0 0 0 0 11 12 TO T A L AC C U M DE P R E C I A T I O N LN 4 > 1 0 98 0 , 6 5 8 32 9 , 0 5 7 0 65 1 , 6 0 1 32 9 , 0 5 7 0 16 5 . 1 6 5 11 5 , 5 1 1 0 48 . 3 8 1 0 0 0 0 13 14 32 0 0 AC C U M DE P R - P H F U 13 a ' S 1 6 . 3 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 15 16 34 0 0 AC C U M AM O R T - T A N G I B L E AS S E T S 17 SU P P O R T AS S E T S 16 a ' S 1 6 . 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 18 CE N T R A L OF C EQ U I P - S W G 17 a * S 1 6 , 7 0 0 0 0 0 0 0 0 0 0 0 0 0 0 19 CE N T R A L OF C EQ U I P - O P SY S 16 a ' S 1 6 . 4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20 CE N T R A L OF C EQ U I P - T R A N S 19 a ' S 1 6 , 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 21 IN F O R M A T I O N OR I G / I E R M EQ 20 a ' S 1 6 , 1 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 22 CA B L E & WI R E FA C I L I T I E S 21 a · S 1 6 . 1 9 0 0 0 0 0 0 0 0 0 0 0 0 0 0 23 DI R E C T AS S I G N M E N T RE C O R D S O O O O O 24 25 TO T A L A C C M A M O R T - T A N G A S S E T S LN 1 6 > 2 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 26 27 A/C 35 0 0 AC C U M AM O R T - IN I A N G I B L E AS S E T S 28 SU P P O R T AS S E T S 26 a S1 6 . 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 29 CE N T R A L OF C EQ U I P - S W G 27 a * S 1 6 . 7 0 0 0 0 0 0 0 0 0 0 0 0 0 0 30 CE N T R A L OF C EQ U I P - O P SY S 28 a * S t 6 , 4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 31 CE N T R A L OF C EQ U I P - T R A N S 29 a ' S 1 6 . 8 0 0 0 0 0 0 0 0 0 0 0 0 0 0 32 IN F O R M A T I O N OR I G I T E R M EQ 30 a ' 8 1 6 . 1 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 33 CA B L E & WI R E FA C I L I T I E S 31 a ' S 1 6 . 1 9 0 0 0 0 0 0 0 0 0 0 0 0 0 0 34 DI R E C T AS S I G N M E N T RE C O R D S 0 0 0 0 0 35 36 TO T A L AC C U M AM O R T - I N T A N G LN 2 6 > 3 2 O O 0 0 0 0 0 0 0 0 0 0 0 0 FI L E N A M E : l i d t s s 9 6 12 3 08 / 1 1 / 9 9 PA G E 14 IN L A N D TE L E P H O N E CO M P A N Y - ¡D A H o SE P 1 4 A DE F E R R A L S FO R TH E ST U D Y YE A R EN D E D DE C E M B E R 31 , 19 9 8 PA R T 30 JU R I S D I C T I O N A L SE P A R A T I O N S PA R T 69 AC C E S S CH A R G E EL E M E N T AL L O C A T i o N TO T A L IN T E R S T A T E AL L TO T A L LT D PA Y CO M M O N LO C A L IN F O R - CO M M O N DE D C T O SP E C I A L BI L L & IN T E R - SO U R C E MS G PI L OT H E R TE L LIN E SW G MA T I O N TR A N S TR A N S AC C E S S CO L L E C T EX C H (a ) (b ) (c ) (d ) (e ) (f) (g ) (h ) (i) (j) (1 ) (m ) (n ) (o ) 1 40 4 0 CU S T O M E R DE P O S I T S ta ' S 1 6 . 2 8 , 4 3 2, 3 2 7 75 8 0 1,5 6 9 75 8 0 40 2 23 8 0 11 8 0 0 0 0 3 41 0 0 NE T CU R R E N T DE F OP E R IN C TA X E S 4 SU P P O R T AS S E T S 4a ' S 1 6 , 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5 CE N T R A L OF C EQ U I P - S W G 5a * S 1 6 , 7 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6 CE N T R A L OF C EQ U l P - O P SY S 6a ' S 1 6 , 4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7 CE N T R A L OF C EQ U I P - T R A N S 7a * S 1 6 , 8 0 0 0 0 0 0 0 0 0 0 0 0 0 0 SI N F O R M A T I O N O R I G I T E R M E Q 0 a ' S 1 6 . 1 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 9 CA B L E & WI R E FA C I L I T I E S Ba ' S 1 6 , 1 9 O O O 0 0 0 0 0 0 0 0 0 0 0 10 NO T Ct A S S l F I E D BY AC C O U N T 10 a * S 1 6 . 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 11 12 TO T A L NE T CU R DE F OP IN C TA X E S LN 4 > 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 13 14 43 4 0 NE T NO N C U R R E N T DE F E R R E D TA X E S 15 SU P P O R T AS S E T S 14 a  S 1 6 . 1 21 . 5 2 2 7.0 0 9 0 14 . 5 1 3 7. 0 0 9 0 3.7 2 0 2, 2 0 2 0 1. 0 8 8 0 0 0 0 16 CE N T R A L OF C EQ U I P - S W G 15 a ' S 1 6 . 7 14 . 0 8 4 10 . 2 1 7 0 3.8 6 7 10 . 2 1 7 0 0 10 , 2 1 7 0 0 0 0 0 0 17 CE N T R A L OF C EQ U I P - O P SY S 16 a ' S 1 6 . 4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 16 C E N T R A L O F C E Q U l P - T R A N S t 7 a ' S 1 6 , 8 13 , 9 7 0 3 . 5 9 8 01 0 . 3 7 2 3 , 5 9 6 02 . 7 5 0 0 08 4 8 0 0 0 0 19 1 N F O R M A f l O N O R I G I T E R M E Q 1 0 a * S 1 6 . 1 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20 CA B L E A WI R E FA C I L I T I E S 19 a ' S i 6 , 1 9 71 , 0 7 9 18 , 5 2 0 0 52 , 5 5 9 16 . 5 2 0 0 14 , 3 6 4 0 0 4. 1 5 5 0 0 0 0 21 NO T CL A S S I F I E D BY AC C O U N T . 20 a * S 1 6 , 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 22 23 TO T A L NE T CU R DE F OP IN C TA X E S LN 1 5 > 2 1 12 0 , 6 5 5 39 , 3 4 5 0 81 , 3 1 0 39 , 3 4 5 0 20 , 8 3 4 12 . 4 1 9 0 6, 0 9 1 0 0 0 0 24 25 43 7 0 OT H JU R I S LIA B S D E F CR - N E T RE C O R D S O O O O FIL E N A M E : l i d t s s 9 8 12 3 08 / 1 1 / 9 9 PA G E 15 IN L A N D T E L E P H O N E C O M P A N Y - I D A H O SE P 1 5 SE P A R A T I O N S FA C T O R S FO R TH E ST U D Y YE A R EN D E D DE C E M B E R 31 , 19 9 8 PA R T 36 JU R I S D I C T I O N A L SE P A R A T I O N S PA R T 69 AC C E S S CH A R G E EL E M E N T AL L O C A T I O N TO T A L IN T E R S T A T E AL L TO T A L LT D PA Y CO M M O N LO C A L IN F O R - CO M M O N DE D C T O SP E C I A L BI L L & IN T E R - SO U R C E MS G PI L OT H E R TE L LIN E SW G MA T I O N TR A N S TR A N S AC C E S S CO L L E C T EX C H (a ) (b ) (c ) (d ) (e ) (f) (g ) (h ) (i) (j ) (I ) (m ) (n ) (o ) 1 GR O S S AL L O C A T O R (S P F ) 1 00 0 0 0 0 0 25 0 0 0 0 0. 7 5 0 0 0 0 1. 0 0 0 0 0 0 0.0 0 0 0 0 0 1.0 0 0 0 0 0 2 DE M AL L O C A T O R 1 00 0 0 0 0 0 72 5 4 5 6 0. 2 7 4 5 4 4 1. 0 0 0 0 0 0 1 00 0 0 0 0 3 SU B S C R I B E R LI N E US A G E (S L U ) 1 00 0 0 0 0 0 15 2 9 1 8 0.8 4 7 0 8 2 0 00 0 0 0 0 4 FG D MO U - E Q U A L AC C E S S 1 00 0 0 0 0 0 00 0 0 0 0 1.0 0 0 0 0 0 1.0 0 0 0 0 0 1 00 0 0 0 0 5 6 CO N V E R S A T I O N MI N U T E MIL E S 1 00 0 0 0 0 0 55 2 8 5 0 0. 4 4 7 1 5 0 1.0 0 0 0 0 0 1 00 0 0 0 0 0 00 0 0 0 0 7 CO N V E R S A T I O N MIN U T E S 1 00 0 0 0 0 0 54 0 5 7 8 0. 4 5 9 4 2 2 1.0 0 0 0 0 0 1 00 0 0 0 0 0 00 0 0 0 0 8 9 MO U - C O E CA T 2 1 00 0 0 0 0 0 00 0 0 0 0 1. 0 0 0 0 0 0 1. 0 0 0 0 0 0 1 00 0 0 0 0 0 00 0 0 0 0 10 MO U - E X C H A N G E TR U N K 1 00 0 0 0 0 0 00 0 0 0 0 1. 0 0 0 0 0 0 0. 0 0 0 0 0 0 11 MO U MIL E S - HIR 1 00 0 0 0 0 0 00 0 0 0 0 1. 0 0 0 0 0 0 1.0 0 0 0 0 0 1 00 0 0 0 0 12 13 C& W F CA T 4- W A T S Pc t 1 00 0 0 0 0 0 00 0 0 0 0 1. 0 0 0 0 0 0 1.0 0 0 0 0 0 1. 0 0 0 0 0 0 15 RE A L PR O C TIM E - T S P S 1 00 0 0 0 0 0 00 0 0 0 0 1. 0 0 0 0 0 0 0. 0 0 0 0 0 0 16 WT D ST D WK SE C S - T O L L 1 00 0 0 0 0 0 00 0 0 0 0 1. 0 0 0 0 0 0 0. 0 0 0 0 0 0 17 WT O ST O WK SE C S - A U X 1 00 0 0 0 0 0 00 0 0 0 0 1. 0 0 0 0 0 0 0. 0 0 0 0 0 0 18 WT D ST D WK SE C S - C O M B 1 00 0 0 0 0 0 00 0 0 0 0 1. 0 0 0 0 0 0 0. 0 0 0 0 0 0 19 PA R T 69 WT D ST D WK SE C S 0. 0 0 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 20 21 22 FO R E I G N DI R PE R C E N T 1 00 0 0 0 0 0 00 0 0 0 0 1.0 0 0 0 0 0 1. 0 0 0 0 0 0 1 00 0 0 0 0 23 AC C E S S EX P E N S E AL L O C 1 00 0 0 0 0 0 00 0 0 0 0 1.0 0 0 0 0 0 1. 0 0 0 0 0 0 1 00 0 0 0 0 24 CU R R E N T BI L L I N G PT 6 9 - S 1 6 . 2 9 1 00 0 0 0 0 0 58 5 3 1 8 0 00 0 0 0 0 0 41 4 6 8 2 1.0 0 0 0 0 0 0 00 0 0 0 0 0 53 0 7 0 0 0 31 4 1 3 4 0 00 0 0 0 0 0 15 5 1 6 6 O 00 0 0 0 0 0.0 0 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 25 WT O EU SV C OR D E R PR O C 1 00 0 0 0 0 0 28 3 8 2 0 0 00 0 0 0 0 0 71 6 1 8 0 0. 0 0 0 0 0 0 26 EU BI L L E D RE V E N U E 1 00 0 0 0 0 0 45 5 5 1 9 0 54 4 4 8 1 1. 0 0 0 0 0 0 0 13 7 1 2 1 0 86 2 8 7 9 27 WT D EU BI L L I N G IN Q U I R Y PT 6 9 - S 1 5 . 2 6 1 00 0 0 0 0 0 58 2 5 2 9 0 00 0 0 0 0 0 41 7 4 7 1 1. 0 0 0 0 0 0 0 13 7 1 2 1 0. 8 6 2 8 7 8 6 28 WT D IX SV C OR D E R PR O C PT 6 9 - S 1 6 , 4 5 1 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 1 00 0 0 0 0 1. 0 0 0 0 0 0 0 00 0 0 0 0 0 53 0 7 0 0 0 31 4 1 3 4 0 15 5 1 6 6 0 00 0 0 0 0 29 IX BI L L E D RE V E N U E PT 6 9 - S 1 6 , 4 5 1 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 1 00 0 0 0 0 1. 0 0 0 0 0 0 0 00 0 0 0 0 0 53 0 7 0 0 0 31 4 1 3 4 0 15 5 1 6 6 0 00 0 0 0 0 30 WT O IX BI L L I N G IN Q U I R Y 1 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 1 00 0 0 0 0 0. 0 0 0 0 0 0 31 CO l N RE V E N U E S Pc t PT 6 9 - S 1 6 , 1 1 1 00 0 0 0 0 0 00 0 0 0 0 1 00 0 0 0 0 0. 0 0 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 32 RE L TO L U L O C MS G S Pc t 1 00 0 0 0 0 0 50 6 0 5 4 0 49 3 9 4 6 0. 0 0 0 0 0 0 33 RE L US E R S Pc t 1 00 0 0 0 0 0 24 6 5 6 0 0 75 3 4 4 0 0. 0 0 0 0 0 0 34 CA B S PE R C E N T PT 6 9 - S 1 6 . 4 8 1 00 0 0 0 0 0 50 0 0 0 0 0 50 0 0 0 0 1.0 0 0 0 0 0 0 66 9 3 6 8 0 00 0 0 0 0 0 33 0 6 3 2 0 00 0 0 0 0 0. 0 0 0 0 0 0 35 CA L C PE R C E N T 1 00 0 0 0 0 1 00 0 0 0 0 0 00 0 0 0 0 1.0 0 0 0 0 0 36 OB & C PE R C E N T 1 00 0 0 0 0 0 33 0 0 0 0 0 67 0 0 0 0 1. 0 0 0 0 0 0 1.0 0 0 0 0 0 FI L E N A M E lid i s s 9 8 12 3 08 / 1 1 / 9 9 PA G E 16 IN L A N D TE L E P H O N E CO M P A N Y -I D A H O SE P 1 6 GE N E R A T E D AL L O C A T I O N FA C T O R S FO R TH E ST U D Y YE A R EN D E D DE C E M B E R 31 , 19 9 8 PA R T 36 JU R I S D I C T I O N A L SE P A R A T I O N S EA R T _ B R A G G E E M R G E EL E M E N T AL L O C A I l O N TO T A L IN T E R S T A T E AL L TO T A L LT D PA Y CO M M O N LO C A L IN F O R - CO M M O N DE D C T D SP E C I A L BI L L & IN T E R - SO U R C E MS G P/ L OT H E R TE L LI N E SW G MA T I O N TR A N S TR A N S AC C E S S CO L L E C T EX C H (a ) (b ) (c ) (d ) (e ) (f ) (g ) (h ) (i) (j) (I) (m ) (n ) (c ) 1 SU P P O R T AS S E T S S4 , 1 7 1 00 0 0 0 0 0 32 5 6 9 0 0 00 0 0 0 0 0 67 4 3 1 0 1 00 0 0 0 0 0 00 0 0 0 0 0 53 0 7 0 0 0 31 4 1 3 4 O 00 0 0 0 0 0 15 5 1 6 6 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 2 LA N D & SU P P O R T AS S E T S S4 . 1 9 1 00 0 0 0 0 0 32 5 6 9 0 0 00 0 0 0 0 0 67 4 3 1 0 1 00 0 0 0 0 0 00 0 0 0 0 0 53 0 7 0 0 0 31 4 1 3 4 0 00 0 0 0 0 0 15 5 1 6 6 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 3 4 CO E - OP E R A T O R SY S T E M S S5 , 6 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 S CO E - TA N D E M SW I T C H I N G S5 , 1 1 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 6 CO E - LO C A L SW I T C H I N G 85 . 1 6 1 00 0 0 0 0 0 72 5 4 5 6 0 00 0 0 0 0 0 27 4 5 4 4 1. 0 0 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 1 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 7 CO E - TO T A L SW I T C H I N G 85 , 1 1 + 1 6 1 00 0 0 0 0 0 72 5 4 5 6 O 00 0 0 0 0 0 27 4 5 4 4 1 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 1 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 8 CO E - TR A N S M I S S I O N 85 , 3 8 1 00 0 0 0 0 0 25 7 5 6 3 0 00 0 0 0 0 0 74 2 4 3 7 1 00 0 0 0 0 0 00 0 0 0 0 0 76 4 2 9 9 0 00 0 0 0 0 0 00 0 0 0 0 0 23 5 7 0 1 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 9 TO T A L CE N T R A L OF F I C E EQ U I P 85 . 4 0 1 00 0 0 0 0 0 49 0 3 0 3 0 00 0 0 0 0 0 50 9 6 9 7 i 00 0 0 0 0 0 00 0 0 0 0 0 20 1 7 8 4 0 73 5 9 8 8 0 00 0 0 0 0 0 06 2 2 2 8 O 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 10 11 IN F O R M OR I G I T E R M - CA T 1 86 , 5 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 12 IN F O R M OR I G I T E R M - CA T 2 86 . 7 O 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 13 TO T A L IN F O R M OR I G / T E R M S6 . 9 O 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 14 15 CA B L E & WIR E FA C I L I T I E S - CA T 1 87 , 8 1 00 0 0 0 0 0 24 7 8 3 9 0 00 0 0 0 0 0 75 2 1 6 1 1 00 0 0 0 0 0 00 0 0 0 0 1 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 16 CA B L E & WI R E FA C I L I T I E S - CA T 2 87 , 1 3 1 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 1 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 17 CA B L E & WI R E FA C I L I T I E S - CA T 3 87 , 2 0 1 00 0 0 0 0 0 52 7 8 4 1 0 00 0 0 0 0 0 47 2 1 5 9 1 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 1 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 18 CA B L E & WI R E FA C I L I T I E S - CA T 4 S7 . 2 7 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 O 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 19 TO T A L CA B L E & WI R E FA C I L I T I E S 87 , 3 0 1 00 0 0 0 0 0 26 0 5 5 0 0 00 0 0 0 0 0 73 9 4 5 0 1 00 0 0 0 0 0 00 0 0 0 0 0 77 5 6 2 8 0 00 0 0 0 0 0 00 0 0 0 0 0 22 4 3 7 2 O 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 20 21 TO T A L CO E , IO T & CW F 82 . 8 1 00 0 0 0 0 0 32 5 6 9 0 0 00 0 0 0 0 0 67 4 3 1 0 1 00 0 0 0 0 0 00 0 0 0 0 0 53 0 7 0 0 0 31 4 1 3 4 O 00 0 0 0 0 0 15 5 1 6 6 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 22 23 CA P I T A L LE A S E S 88 . 2 3 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 24 TA N G I B L E AS S E T S 88 , 3 7 O 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 25 IN T A N G I B L E AS S E T S 88 , 4 2 1 00 0 0 0 0 0 32 5 6 9 0 0 00 0 0 0 0 0 67 4 3 1 0 1 00 0 0 0 0 0 00 0 0 0 0 0 53 0 7 0 0 0 31 4 1 3 4 0 00 0 0 0 0 0 15 5 1 6 6 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 26 TO T A L AM O R T I Z A B L E AS S E T S LN 2 3 > 2 5 1 00 0 0 0 0 0 32 5 6 9 0 0 00 0 0 0 0 0 67 4 3 1 0 1 00 0 0 0 0 0 00 0 0 0 0 0 53 0 7 0 0 0 31 4 1 3 4 0 00 0 0 0 0 0 15 5 1 6 6 O 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 27 28 TE L E PU N T IN SV C (IN C L 26 9 0 ) S2 , 1 5 1 00 0 0 0 0 0 32 5 6 9 0 0 00 0 0 0 0 O 67 4 3 1 0 1 00 0 0 0 0 0 00 0 0 0 0 0 53 0 7 0 0 0 31 4 1 3 4 0 00 0 0 0 0 0 15 5 1 6 6 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 29 TE L E PL A N T IN SV C (E X C L 26 9 0 ) S2 . 1 2 1 00 0 0 0 0 0 32 5 6 9 0 0 00 0 0 0 0 0 67 4 3 1 0 1 00 0 0 0 0 0 00 0 0 0 0 0 53 0 7 0 0 0 31 4 1 3 4 0 00 0 0 0 0 0 15 5 1 6 6 O 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 30 TE L E PL A N T IN SV C (E X C L LA N D ) S2 , 1 8 1 00 0 0 0 0 0 32 5 6 9 0 0 00 0 0 0 0 0 67 4 3 1 0 1 00 0 0 0 0 0 00 0 0 0 0 0 53 0 7 0 0 0 31 4 1 3 4 0 00 0 0 0 0 0 15 5 1 6 6 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 31 NE T TE L E C O M PL A N T S2 . 3 8 1 00 0 0 0 0 0 31 5 8 6 6 0 00 0 0 0 0 0 68 4 1 3 4 1 00 0 0 0 0 0 00 0 0 0 0 0 56 1 1 5 1 0 27 5 0 6 9 0 00 0 0 0 0 0 16 3 7 8 1 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 32 33 PL A N T HE L D FO R FU T U R E US E 89 , 3 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 34 CU S T O M E R OP EX P - C A T 1 & 2 81 2 , 3 9 1 00 0 0 0 0 0 41 6 7 1 5 0 00 0 0 0 0 0 58 3 2 8 5 1 00 0 0 0 0 0 00 0 0 0 0 0 08 0 8 4 7 0 07 8 3 0 6 O 00 0 0 0 0 0 03 8 6 9 7 0 00 0 0 0 0 0 00 0 0 0 0 0 80 2 1 5 0 0 00 0 0 0 0 35 SU B T O T A L CU S T O M E R OP 81 2 , 4 1 1 00 0 0 0 0 0 40 4 4 5 7 0 00 0 0 0 0 0 59 5 5 4 3 1 00 0 0 0 0 0 00 0 0 0 0 0 07 9 4 2 7 O0 7 6 9 3 1 0 01 7 5 6 8 0 03 8 0 1 7 0 00 0 0 0 0 0 00 0 0 0 0 0 78 8 0 5 8 0 00 0 0 0 0 36 BIG TH R E E EX P E N S E S S3 , 6 1 00 0 0 0 0 0 35 9 4 4 6 O 00 0 0 0 0 0 64 0 5 5 4 1 00 0 0 0 0 0 00 0 0 0 0 0 42 4 7 5 8 0 29 7 7 1 3 0 00 3 2 6 9 O 12 7 6 0 1 0 00 0 0 0 0 0 00 0 0 0 0 0 14 6 6 5 8 0 00 0 0 0 0 37 CO R P O R A T E OP E R A T I O N S EX P 81 3 . 1 3 1 00 0 0 0 0 0 40 3 2 8 0 0 00 0 0 0 0 O 59 6 7 2 0 1 00 0 0 0 0 0 00 0 0 0 0 0 42 4 7 5 8 0 29 7 7 1 3 0 00 3 2 6 9 0 12 7 6 0 1 0 00 0 0 0 0 0 00 0 0 0 0 0 14 6 6 5 8 0 00 0 0 0 0 38 CA S H OP E R A T I N G EX P & TA X S3 . 2 5 1 00 0 0 0 0 0 36 8 5 9 2 0 00 0 0 0 0 0 63 1 4 0 0 1 00 0 0 0 0 0 00 0 0 0 0 0 43 3 1 3 0 0 29 9 0 1 1 O 00 3 0 1 1 0 12 9 7 8 0 0 00 0 0 0 0 0 00 0 0 0 0 0 13 5 0 6 8 0 00 0 0 0 0 39 40 EQ U A L AC C E S S IN V E S T M E N T S5 , 1 4 + S 9 , 1 3 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 41 EQ U I V A L E N T LIN E S RE C O R D S 1 00 0 0 0 0 1 00 0 0 0 0 0 00 0 0 0 0 42 43 TE L E PL A N T IN SV C (E X 26 8 0 . 2 6 9 0 ) S2 , 9 1 00 0 0 0 0 0 32 5 6 9 0 0 00 0 0 0 0 0 67 4 3 1 0 1 00 0 0 0 0 0 00 0 0 0 0 0 53 0 7 0 0 0 31 4 1 3 4 0 00 0 0 0 0 0 15 5 1 6 6 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 44 TP I S - C L , S W G & TR A N S (E X 26 8 0 . 2 6 9 0 ) S2 , 9 67 6 , 9 4 7 0 35 9 , 2 5 6 21 2 , 6 5 2 10 5 , 0 3 9 0 45 DI S T R I B U T I O N DIS f LN 4 4 1. 0 0 0 0 0 0 0 00 0 0 0 0 0 53 0 7 0 0 0.3 1 4 1 3 4 0 15 5 1 6 6 O 00 0 0 0 0 46 47 CO E . I O T & CW F (E X CL , B & C . I X ) S2 . 8 , 25 6 , 7 0 6 17 3 , 1 6 9 0 85 . 5 3 6 0 0 48 DI S T R I B U T I O N DI S T LN 4 7 1.0 0 0 0 0 0 0. 6 6 9 3 6 8 0 00 0 0 0 0 0 33 0 6 3 2 0 00 0 0 0 0 0 00 0 0 0 0 49 50 NE T IN V E S T M E N T S1 , 1 0 1. 0 0 0 0 0 0 0. 3 1 6 6 6 4 0 00 0 0 0 0 0. 6 8 3 3 1 6 1.0 0 0 0 0 0 0.0 0 0 0 0 0 0 56 0 3 7 1 0. 2 7 6 0 6 9 0 00 0 0 0 0 0 16 3 5 6 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 FIL E N A M E lid t s s 9 8 . 1 2 3 06 / 1 1 / 9 9 PA G E 17 IN L A N D TE L E P H O N E CO M P A N Y - ID A H O FI T CA L C (F C ) ES T I M A T I N G TH E EF F E C T I V E FE D E R A L IN C O M E TA X RA T E FO R TH E ST U D Y YE A R EN D E D DE C E M B E R 31 , 19 9 8 SQ U R G E IQ I ð L Itl I F , , 8 OT H E R 1 Av e r a g e Ne t In v e s t m e n t (T o t a l ) S1 . 1 1,0 1 2 , 2 9 4 32 0 . 5 7 7 69 1 . 7 1 6 2 As s u m e d Ra t e of Re t u r n fo r Es t i m a t i n g Ta x Ra t e 0.1 1 2 5 0. 1 1 2 5 3 Re t u r n (L n 1 x Ln 2 ) Un 1 * L n 2 11 3 , 8 8 3 36 , 0 6 5 77 , 8 1 8 5 FI T in c o m e Ad j u s t m e n t 89 . 4 6 20 , 0 9 7 6, 3 4 8 13 , 7 4 9 6 Ca p i t a l i z e d Pa y r o l l Ta x e s Sí, 1 3 (3 . 8 2 6 ) (1 , 2 4 6 ) (2 , 5 8 0 ) 7 De p r e c i a t i o n Ad j u s t m e n t St , 1 4 0 0 0 8 Ot h e r in c o m e Ad j u s t m e n t s S1 , 1 5 0 0 0 9 Su b t o t a l Un S > L n 8 16 . 2 7 1 5,1 0 2 11 , 1 6 9 10 11 IT C Am o r t i z a l l o n St. 5 1,8 8 7 61 5 1,2 7 2 12 Am o r t - E x c e s s De f In c Ta x S1 . 6 34 1 11 1 23 0 13 All o w a n c e fo r Fu n d s Us e d Du r i n g Co n s t r Si, 7 0 0 0 14 Oth e r Re t u r n Ad j u s t m e n t s S1 , 8 O O O 15 Su b t o t a l Un 1 1 > L n 1 4 2. 2 2 8 72 6 1, 5 0 2 16 17 Aft e r Ta x In c o m e Be f o r e Ta x Cr e d i t s Ln 3 - L n 9 - L n 1 5 95 , 3 8 4 30 23 7 65 , 1 4 7 18 FI T Be f o r e Ta x Cr e d i t s (M u s t Eq u a l Un 2 8 ) 17 ( L n 3 0 / ( 1 - L n 3 0 ) ] 33 . 5 2 5 19 Ta x a b l e in c o m e Ln 1 7 + L n 1 8 12 8 , 9 0 9 20 FI T on 50 to $5 0 . 0 0 0 @ .1 5 i, ¾ 21 FIT on 55 0 . 0 0 0 to $7 5 , 0 0 0 @ .2 5 6,2 5 0 22 FI T on 57 5 , 0 0 0 to $1 0 0 , 0 0 0 @ .3 4 6,5 0 0 23 FI T on $1 0 0 , 0 0 0 to $3 3 5 , 0 0 0 @ .3 9 11 , 2 7 5 24 FI T on $3 3 5 . 0 0 0 to $1 0 . 0 0 0 , 0 0 0 @ .3 4 O 25 FIT on $1 0 , 0 0 0 , 0 0 0 to 51 5 . 0 0 0 . 0 0 0 g .3 5 0 26 FI T on $1 5 . 0 0 0 , 0 0 0 to $1 8 . 3 3 3 , 3 3 3 @ .3 8 0 27 FI T on ov e r $1 8 , 3 3 3 . 3 3 3 @ .3 5 O 28 To t a l FI T be f o r e Ta x Cr e d i t Ln 2 0 > L n 2 7 33 , 5 2 5 29 30 Es t i m a t e d Elf e c t i v e FIT Ta x Ra t e (L n 2 8 / L n 1 9 ) 2t L O l % CO R P IN C O M E TA X SC H E D U I E AX IN C O M E NO T SU B J E C T TA X A B L E RV E B ûV E B TO TA X IN G O l d E Su b j e c t to .1 5 ta x $0 $5 0 , 0 0 0 49 , 9 9 9 49 , 9 9 9 Su b j e c t to .2 5 ta x 55 0 . 0 0 0 $7 5 . 0 0 0 25 , 0 0 0 74 , 9 9 9 Su b j e c t to .3 4 ta x $7 5 , 0 0 0 $1 0 0 . 0 0 0 25 , 0 0 0 99 , 9 9 9 Su b j e c t to 39 ta x $1 0 0 , 0 0 0 $3 3 5 , 0 0 0 28 . 9 1 0 12 8 . 9 0 9 Su b j e c t to 34 ta x $3 3 5 , 0 0 0 51 0 , 0 0 0 , 0 0 0 0 0 Su b j e c t to 35 ta x $1 0 , 0 0 0 . 0 0 0 $1 5 , 0 0 0 , 0 0 0 0 0 Su b j e c t to 30 ta x 51 5 . 0 0 0 , 0 0 0 $1 8 , 3 3 3 , 3 3 3 0 0 Re m a i n d e r su b j e c t to .3 5 ta x $1 8 . 3 3 3 . 3 3 3 0 0 FI L E N A M E : l i d i s s 9 8 12 3 08 / 1 1 / 9 9 PA G E 18 IN L A N D TE L E P H O N E CO M P A N Y - ID A H O FI T AD J U S T (F A ) OP T I O N A L FE D E R A L IN C O M E TA X AD J U S T M E N T WO R K S H E E T FO R TH E ST U D Y YE A R EN D E D DE C E M B E R 31 , 19 9 8 PA R T 36 JU R I S D I C T I O N A L SE P AR G E El EM E N T AL L O C A T I O N IN T E R S T A T E LT D PA Y CO M M O N LO C A L IN F O R - CO M M O N DE D C T D SP E C I A L BIL L & IN T E R - SO U R C E ID I A L . MS G PA L Iû T A L IE L LIN E BW û MA T I O N IB A N S IB A N S Ac c E S S CO L L . E C T EK C t ] ST E P A - De t e r m i n e Mo n t h l y Ef f e c t i v e Ta x Ra t e : 1E f f e c t i v e F I T R a t e FC L n 2 4 26 . 0 0 6 5 % 26 . 0 0 6 5 % 26 0 0 6 5 % 26 . 0 0 6 5 % 26 . 0 0 6 5 % 26 . 0 0 6 5 % 26 0 0 6 5 % 26 . 0 0 6 5 % 26 . 0 0 6 5 % 2 6 . 0 0 6 5 % 2 6 . 0 0 6 5 % 2 6 . 0 0 6 5 % 2G r o s s - u p F a c t o r ( L n 1 / ( 1 - L n t ) ) Un l l ( 1 - L n 1 ) 03 5 1 4 7 0 0.3 5 1 4 7 0 03 5 1 4 7 0 0. 3 5 1 4 7 0 0.3 5 1 4 7 0 0. 3 5 1 4 7 0 0. 3 5 1 4 7 0 0.3 5 1 4 7 0 0. 3 5 1 4 7 0 0 . 3 5 1 4 7 0 0 . 3 5 1 4 7 0 0 . 3 5 1 4 7 0 3 Av e r a g e Ne t in v e s t m e n t S1 , 1 32 0 , 5 7 7 32 0 , 5 7 7 0 32 0 , 5 7 7 0 17 9 . 6 4 2 88 , 5 0 1 0 52 , 4 3 4 0 0 0 0 4 Re s i d u e Ra t i o 0. 1 1 2 5 0. 1 1 2 5 0.1 1 2 5 0. 1 1 2 5 0. 1 1 2 5 0. 1 1 2 5 0. 1 1 2 5 0. 1 1 2 5 0.1 1 2 5 0. 1 1 2 5 0.1 1 2 5 0 11 2 5 5 Re s i d u e Dis t r i b u t i o n Un 2 4 ° L n 2 5 36 , 0 6 5 36 , 0 6 5 0 36 , 0 6 5 0 20 . 2 1 0 9. 9 5 6 0 5.8 9 9 0 0 0 0 6 7 St u d y FI T Ad j u s t m e n t 89 , 4 6 6, 3 4 8 6, 3 4 8 0 6,3 4 8 0 3,3 6 9 1,9 9 4 0 98 5 0 0 0 0 8 St u d y Ca p i t a l i z e d Pa y r o l i Ta x e s St . 1 3 (1 , 2 4 6 ) (1 , 2 4 6 ) O (1 , 2 4 6 ) 0 (6 6 1 ) (3 9 1 ) 0 (1 9 3 ) O O O O 9 St u d y De p r e c i a t i o n Ad j u s t m e n t S1 , 1 4 0 0 0 0 0 0 0 0 0 0 0 0 0 10 St u d y Ot h e r in c o m e Ad j u s t m e n t s S1 , 1 5 0 0 0 0 0 0 0 0 0 0 0 0 0 11 Su b t o t a l Ln 7 + 8 - 9 - 1 0 5,1 0 2 5. 1 0 2 0 5,1 0 2 0 2,7 0 8 1,6 0 3 0 79 2 0 0 0 0 12 13 St u d y FI T Ta x Cr e d i t S1 , 5 61 5 61 5 0 61 5 0 32 6 19 3 0 95 0 0 0 0 14 St u d y Am o t t - E x c e s s De t Ta x S1 , 6 11 1 11 1 0 11 1 0 59 35 0 17 0 0 0 0 15 St u d y Ot h e r Re t u m Ad j u s t m e n t s S1 , 6 0 0 0 0 0 0 0 0 0 0 0 0 0 16 Su b t o t a l Ln 1 3 + 1 4 + 1 5 72 6 72 6 0 35 , 3 3 9 0 38 5 22 8 0 11 3 0 0 0 0 17 18 St u d y AF U D C S1 7 0 0 0 0 0 0 0 0 0 0 0 0 0 19 20 FIT Am o u n t at th e EC ' s Ef f e c t FI T Ra t e (( L n S - L n t 1 - L n 1 6 - L n 1 8 ) x Ln 2 ) - L n 1 6 Ln 1 8 9. 9 0 2 9,9 0 2 0 9, 9 0 2 0 5, 6 3 1 2. 6 2 6 O 1, 6 4 3 0 0 0 0 ET E t i l = R a t u m i n a l a x A l l o w a n c e b a a n d a n N E R A L i s t i l a m e n t . S y s t t B L S a l G u l a l l 0 1 21 ( ( L n S - L n t i - L n 1 6 - L n 1 8 ) x ( . 3 5 / ( 1 - . 3 5 ) ) - L n 1 6 - L n 1 8 1 5 , 5 5 6 1 5 . 5 5 6 0 15 , 5 5 6 0 6, 8 3 2 4,1 4 7 0 2, 5 7 7 0 0 0 0 ET E E R - Os t u m i n a l h a Di f f s t a n s a n a t w a a n th e Iw o Ia x A m o u n t s ; 22 Ln 2 1 - L n 2 0 5, 6 5 4 5.6 5 4 0 5, 6 5 4 0 3. 2 0 1 1, 5 1 9 0 93 4 0 0 0 0 AI E R O = O r n a s - u n th a Ri t t n i s n c a na EI T Am n u n t a : 23 (L n 2 0 / ( . 3 5 / ( 1 - . 3 5 ) 10 . 5 0 1 10 , 5 0 1 0 10 , 5 0 1 0 5, 9 4 4 2,8 2 2 0 1,7 3 4 0 0 0 0 ET E E . E - Da l a r m i n a . a m o u n t la Is a a l t as "i n c o m a A d l u s t f o r Et I J 1 J . n 1 2 : 24 Ln 1 1 + L n 2 3 15 , 6 0 2 15 , 6 0 2 0 15 , 6 0 2 0 0. 6 5 2 4.4 2 5 0 2.5 2 6 0 0 0 0 SI E E E = V a r i f y Lla a j 2 Ca m p u t a t t e n t S h o u t d a Lu 2 0 ) 25 (( L n 5 - L n 1 6 - L n 1 8 - L n 2 4 ) x (.3 5 / ( 1 - 35 ) ) - L n 1 6 - L n 1 6 9.9 0 2 9, 9 0 2 0 9,9 0 2 0 5,6 3 1 2, 6 2 8 0 1, 6 4 3 0 0 0 0 ET E R O : Ot t e r m i n a Æl l a m o u n t i s p o r t e d la fi E G A : 26 De t e r m i n e d in c o m e Ad j u s t FI T Ln 2 4 15 60 2 15 , 6 0 2 0 15 , 6 0 2 0 8,6 5 2 4, 4 2 5 0 2,5 2 6 0 0 0 0 27 St u d y Ca p i t a l i z e d Pa y r o l l Ta x e s $1 , 1 3 (1 , 2 4 6 ) (1 . 2 4 6 ) 0 (1 , 2 4 6 ) O (6 6 1 ) (3 9 1 ) 0 (1 9 3 ) O O O 0 28 St u d y De p r e c i a t i o n Ad j u s t m e n t S1 . 1 4 0 0 0 0 0 0 0 0 0 0 0 0 0 29 St u d y Ot h e r In c o m e Ad j u s t m e n t s S1 . 1 5 O 0 0 0 0 0 0 0 0 0 0 0 0 30 NE C A Am o u n t Un 2 6 * 2 7 - 2 8 - 2 9 14 , 3 5 6 14 , 3 5 6 O 14 , 3 5 6 0 7, 9 9 1 4.0 3 3 0 2, 3 3 3 0 0 0 0 FI L E N A M E li d i s s 9 8 12 3 08 / 1 1 / 9 9 PA G E 19 IN L A N D TE L E P H O N E CO M P A N Y -l D A H O DE M WE I G H T I N G FA C T O R FO R TH E ST U D Y YE A R EN D E D DE C E M B E R 31 , 19 9 8 IN T E R S T A T E IN T R A S T A T E (A ) (B ) (C ) (D ) (E ) (F ) IN T E R L A T A IN T R A L A T A TO T A L 19 T E R L A T A IN T R A L A T A TO T A L 1 19 9 6 Un w e i g h t e d DE M '9 6 Un w t d DE M 0. 2 2 0 5 8 6 0. 0 6 5 6 8 3 0. 2 8 6 2 6 9 2 3 We i g h t i n g Fa c t o r Ta b l e 1 3. 0 3. 0 3. 0 4 5 19 9 6 We i g h t e d DE M Fa c t o r Ln 1 x Ln 2 0. 6 6 1 7 5 8 0. 1 9 7 0 4 9 0. 8 5 8 8 0 7 6 7 19 9 6 Su p p o r t Fa c t o r Ln 5 - Ln l 0. 4 4 1 1 7 2 0. 1 3 1 3 6 6 0. 5 7 2 5 3 8 8 9 19 9 8 Un w e i g h t e d DE M '9 8 Un w t d DE M 0. 0 8 9 5 1 4 0. 0 6 3 4 0 4 0. 1 5 2 9 1 8 0. 0 ß 8 7 4 5 0. 0 3 6 2 6 7 0. 1 2 5 0 1 2 10 11 We i g h t i n g Fa c t o r Ta b l e 1 3. 0 12 13 Fo r e c a s t CO E Ca t 3 Fa c t o r Ln 7 + Ln 9 0. 5 3 0 6 8 6 0. 1 9 4 7 7 0 0. 7 2 5 4 5 6 0. 3 7 5 0 3 6 14 15 Di s t r i b u t i o n 0. 7 3 1 5 2 1 0. 2 6 8 4 7 9 1. 0 0 0 0 0 0 16 17 Li m i t a t i o n Te s t .8 5 Li m i t 0. 7 2 5 4 5 6 18 19 in t e r s t a t e Ca t 3 Fa c t o r Ln 1 5 ( A ) &( B ) x Ln 1 7 ( C ) o k0 : 5 3 0 0 A ñ Ñ Ð A i à 0 1 1 0 4 7 7 0 2 0, 7 2 5 4 0 0 0. 7 2 5 4 5 6 20 21 To t a l Ca l a c u l a t e d We i g h t e d De m Ln 1 3 ( F ) + Ln 1 9 ( F ) 1. 1 0 0 4 9 2 22 23 Li m i t a t i o n Te s t .8 5 Li m i t 0. 8 5 0 0 0 0 24 25 <O v e r > Li m i t a t i o n Ln 2 1 ( F ) - Ln 2 3 ( F ) (0 . 2 5 0 4 9 2 ) 26 27 Ad j u s t e d LD S Wt d DE M Ln 2 4 + Ln 3 2 0. 1 2 4 5 4 4 28 29 Fo r e c a s t Un w e i g h t e d DE M '9 8 Un w t d DE M 0. 0 8 8 7 4 5 0. 0 3 6 2 6 7 0. 1 2 5 0 1 2 30 31 Dis t r i b u t i o n 0. 7 0 9 8 9 2 0. 2 9 0 1 0 8 1. 0 0 0 0 0 0 32 33 19 9 8 In t r a s t a t e We i g h t e d DE M Ln 3 1 x Ln 2 7 ( F ) MA 0 Ñ 9 , 0 0 4 4 1 4 ¾ & & O . 4 3 4 1 3 1 & M 0. 1 2 4 5 4 4 FI L E N A M E : l i d e m 9 8 . 1 2 3 08 / 0 2 / 9 9 , 04 : 0 5 : 5 8 PM IN L A N D TE L E P H O N E CO M P A N Y - ID LA 0 7 2 1 9 9 DE V E L O P M E N T OF TR A F F I C FA C T O R S ST U D Y PE R I O D EN D E D DE C E M B E R 31 , 19 9 8 LE O N LE N O R E OB S E R V A T I O N PE R I O D 19 9 4 19 9 6 TO T A L S 1. MO U Pe r to l l ms g . - LD I - ER H. T . St u d y 6. 9 7 5 5 18 . 8 4 1 3 2. LO I - RA H. T . St u d y 6. 0 3 2 7 17 . 3 5 4 1 3. LO S - ER H. T . St u d y 6. 5 8 5 2 18 . 2 1 5 3 4. LO S - RA H. T . St u d y 6. 2 3 9 6 14 . 1 5 9 3 5. Ex c h a n g e MO U Pe r Or i g . Ca l l H. T . St u d y 1. 9 9 1 4 7. 3 7 9 4 6. Ou t To l l Ms g s . LD I - ER An n u a l Ms g s 4, 8 6 2 30 , 6 9 6 35 , 5 5 8 7. LD I - RA An n u a l Ms g s 3. 5 7 0 23 , 7 4 9 27 . 3 1 9 8. LD S - ER An n u a l Ms g s 12 , 0 3 3 28 , 9 7 4 41 , 0 0 7 9. LD S - RA An n u a l Ms g s 4. 9 0 7 15 , 3 5 7 20 . 2 6 4 10 . To t a l Or i g i n a t i n g Ca l l s P.C . St u d y 69 . 7 7 9 65 0 , 4 5 4 72 0 . 2 3 3 11 . To t a l To l l MO U - LD I - ER 1 x 6 33 . 9 1 5 57 8 , 3 5 3 61 2 . 2 6 8 12 . LD i - RA 2 x 7 21 , 5 3 7 41 2 , 1 4 3 43 3 , 6 8 0 13 . LD S - ER 3 x 8 79 , 2 4 0 52 7 , 7 7 0 60 7 , 0 1 0 14 . LD S - RA 4 x 9 30 , 6 1 8 21 7 , 4 4 4 24 8 . 0 6 2 15 . 16 . 17 . T ot a l To l l MO U 16 5 , 3 1 0 1, 7 3 5 , 7 1 0 1, 9 0 1 , 0 2 0 18 . To t a l Ex c h a n g e MO U 5 x 10 13 8 , 9 5 8 4, 7 9 9 , 9 6 0 4, 9 3 8 . 9 1 8 19 . To t a l MO U (S L U ) (D E M ) 17 + 1 8 30 4 , 2 6 8 6, 5 3 5 , 6 7 0 6,8 3 9 , 9 3 8 20 . SL U Fa c t o r LD i - ER 11 I 19 8. 9 5 1 3 6 8 21 . LD I - RA 12 / 19 6. 3 4 0 4 0 8 22 . LO S - ER 13 / 19 8. 8 7 4 4 9 6 23 . LD S - RA 14 / 19 3. 6 2 6 6 7 0 24 . 25 . DE M Fa c t o r LD I - ER 11 / 19 0. 0 8 9 5 1 4 26 . LD I - RA 12 / 19 0. 0 6 3 4 0 4 27 . LO S - ER 13 / 19 0. 0 8 8 7 4 5 28 . LD S - RA 14 / 19 0. 0 3 6 2 6 7 29 . We i g h t e d DE M Fa c t o r LD I - ER 0. 3 6 2 9 6 9 LD I - RA 0. 2 7 1 2 6 2 30 . LD S - E R 0. 1 3 8 9 7 5 LD S - RA 0. 0 5 6 7 9 4 31 . Fr o z e n SP F Fa c t o r LD I - ER 0.2 3 1 2 2 2 00 1 - RA 0.1 6 3 7 7 8 32 . LD S - ER 0. 2 8 0 4 0 7 LD S - R A 0. 1 1 4 5 9 3 33 . Tr a n s i t i o n e d SP F Fa c t o r LO I - ER 0. 1 4 6 3 4 3 LD I - RA 0. 1 0 3 6 5 7 07 / 2 1 / 9 9 03 : 0 8 : 5 2 PM fil e n a m e : T r a f f 9 8 i . 1 2 3 IN L A N D TE L E P H O N E CO M P A N Y - ID A H O LA 0 7 2 1 9 9 DE V E L O P M E N T O F C M M A N D C M F A C T O R S ST U D Y PE R I O D EN D E D DE C E M B E R 31 , 19 9 8 LE O N LE N O R E TO T A L S DE M MI N U T E S - IN T E R S T A T E - IN T E R L A T A 33 , 9 1 5 57 8 , 3 5 3 61 2 , 2 6 8 IN T E R S f A T E - I N T R A L A T A 21 , 5 3 7 41 2 . 1 4 3 43 3 , 6 8 0 IN T R A S T A T E - IN T E R L A T A 79 , 2 4 0 52 7 , 7 7 0 60 7 , 0 1 0 IN T R A S T A T E - IN T R A L A T A 30 , 6 1 8 21 7 . 4 4 4 24 8 , 0 6 2 16 5 . 3 1 0 1. 7 3 5 . 7 1 0 1, 9 0 1 , 0 2 0 CO N V E R S A T I O N TI M E (C I ) RA T I O (S E E WI P ) 1.2 6 1.9 4 CO N V E R S A T I O N MI N U T E S - IN T E R S T A T E - IN T E R L A T A 26 . 9 1 7 29 8 , 1 2 0 32 5 , 0 3 7 IN T E R S T A T E - IN T R A L A T A 17 , 0 9 3 21 2 , 4 4 5 22 9 , 5 3 8 IN T R A S T A T E - IN T E R L A T A 62 . 8 8 9 27 2 , 0 4 6 33 4 , 9 3 5 IN T R A S T A T E - IN T R A L A T A 24 , 3 0 0 11 2 . 0 8 5 13 6 . 3 8 5 13 1 , 1 9 9 89 4 , 6 9 6 1, 0 2 5 , 8 9 5 CM FA C T O R S - sT E - IN T E R L A T A 31 . 6 8 3 3 % IN T E R S T A T E - IN T R A L A T A 22 . 3 7 4 4 % IN T R A S T A T E - IN T E R L A T A 32 . 6 4 8 1 % IN T R A S T A 1 E - IN T R A L A T A 13 . 2 9 4 1 % RO U T E MI L E S 6. 2 11 . 1 0 0 CM M - IN T E R S T A T E - IN T E R L A T A 16 6 , 8 8 5 3,3 0 9 , 1 3 2 3,4 7 6 . 0 1 7 IN T E R S T A T E - IN T R A L A T A 10 5 . 9 7 7 2,3 5 8 , 1 4 0 2, 4 6 4 , 1 1 7 IN T R A S T A T E - IN T E R L A T A 38 9 , 9 1 2 3.0 1 9 , 7 1 1 3, 4 0 9 . 6 2 3 IN I R A S T A I E - I N I R A L A T A 15 0 , 6 6 0 1, 2 4 4 1 4 4 1, 3 9 4 8 0 4 81 3 , 4 3 4 9,9 3 1 , 1 2 7 10 , 7 4 4 , 5 6 1 CM M FA C T O R S - IN T E R S T A T E - IN T E R L A T A 32 . 3 5 1 4 % IN T E R S T A T E - IN T R A L A T A 22 . 9 3 3 6 % IN T R A S T A T E - IN T E R L A T A 31 . 7 3 3 5 % IN T R A S T A T E - IN T R A L A T A 12 . 9 8 1 5 % NO T E : TH E AB O V E PR O C E D U R E US E D SI N C E ST A R S DA T A WA S NO T VA L I D . TH I S PR O C E D U R E IS PE R US T A SE P E R A T I O N S IS S U E BU L L E T I N 90 - 3 DA T E D 9/ 1 4 / 9 0 . 07 / 2 1 / 9 9 03 . 0 8 : 5 2 PM fil e n a m e : T r a l f 9 8 L 1 2 3