20100121final_order_no_30985.pdf

Office of the Secretary
Service Date
January 21 2010
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION OF
SYRINGA NETWORKS, LLC, FOR AN
INVESTMENT TAX CREDIT FOR
INSTALLING QUALIFIED BROADBAND
EQUIPMENT.
CASE NO. SZ9-IO-
ORDER NO. 30985
On January 7 2010, Syringa Networks, LLC filed an Application requesting approval
of equipment for the broadband tax credit pursuant to Order No. 28784 and Idaho Code 9 63-
30291(4). To be eligible for the tax credit, the taxpayer must obtain an Order from the
Commission confirming that the equipment has been installed and that it meets the definition of
qualified broadband equipment set out in Idaho Code 9 63-3029I(3)(b). Qualified broadband
equipment must be capable of transmitting signals at a rate of at least 200 000 bits per second
(bps) to a subscriber and at least 125 000 bps from a subscriber. In this Order, we find that the
Company s investment meets the applicable standards.
THE APPLICATION
The Company s Application identifies broadband investments made during 2009.
Syringa states that it is a provider of wholesale broadband telecommunications services in
southern Idaho. The Company maintains that its investments included fiber optic facilities
digital switching equipment SONET multiplexers , power equipment, engineering and other
equipment associated with its broadband network. The Company reported a total broadband
investment during 2009 of approximately $3 000 000.
STAFF REVIEW
To implement its responsibilities under Idaho Code 9 63-30291, the Commission
issued Procedural Order No. 28784 in July 2001. This Order identifies information that must be
included in an application for a broadband tax credit. Once the information is filed with the
Commission, the Staff reviews the application and submits a recommendation to the
Commission. Staff has reviewed the list of proposed broadband equipment submitted by the
Company and believes that the equipment identified meets the statutory criteria. Staff therefore
recommended approval of the Application and further recommended that the Commission
ORDER NO. 30985
forward an approving Order along with a copy of the original Application to the Idaho State Tax
Commission.
COMMISSION FINDINGS
Having reviewed Syringa s Application and Staff s recommendation, we find that the
Application for a qualifying broadband equipment Order should be granted. The Company has
demonstrated that it installed qualifying broadband equipment, identified in its Application
during 2009 in conformance with Idaho Code 9 63-30291. We further find that as configured
the installed equipment is an integral part of a broadband network necessary to deliver broadband
services to Idaho customers. Based on the foregoing, the Commission issues this Order
confirming that Syringa Networks, LLC has installed qualified broadband equipment as a
precondition to seeking an Idaho broadband tax credit. The Commission makes no findings
regarding the costs of the installed broadband equipment.
ORDER
IT IS HEREBY ORDERED that the Application of Syringa Networks, LLC for an
Order certifying that it has installed qualifying broadband equipment for 2009 is granted.
IT IS FURTHER ORDERED that a copy ofthis Order and a copy of the Application
be served upon the Idaho State Tax Commission.
THIS IS A FINAL ORDER. Any person interested in this Order (or in issues finally
decided by this Order) may petition for reconsideration within twenty-one (21) days of the
service date of this Order with regard to any matter decided in this Order. Within seven (7) days
after any person has petitioned for reconsideration, any other person may cross-petition for
reconsideration. See Idaho Code 99 61-626, 63-30291(4).
ORDER NO. 30985
,sfDONE by Order of the Idaho Public Utilities Commission at Boise, Idaho, this ='1
day of January 2010.
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D. KE PTO , P IDENT
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MARSHA H. SMITH, COMMISSIONER
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MACK A. REDFORD, COMMISS .NER
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D. Jewell
Commission Secretary
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ORDER NO. 30985