20110304final_order_no_32197.pdf

Office of the Secretary
Service Date
March 4, 2011
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 IN 2010.
CASE NO. SZ9-ll-
ORDER NO. 32197
On January 20 2011 , Syringa Networks, LLC filed an Application requesting that the
Commission issue an Order finding that Syringa is eligible for a broadband tax credit pursuant to
Order No. 28784 and Idaho Code 9 63-30291(4). To be eligible for a broadband tax credit, the
taxpayer must obtain an Order from the Commission confirming that broadband equipment has
been installed and that it meets the definition of qualified broadband equipment set out in Idaho
Code 9 63-30291(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. Id. 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 2010.
Syringa states that it is a provider of wholesale broadband telecommunications services and other
telecommunications services in southern Idaho. The Company maintains that its investments
included fiber optic facilities, digital switching equipment, SONET multiplexers, Dense Wave
Divisional multiplexers (DWDM), Multi-Protocol Linking System (MPLS), engineering and
other equipment associated with its broadband network. The Company reports a total broadband
investment during 2010 of approximately $4.15 million.
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 installed broadband equipment submitted by the
ORDER NO. 32197
Company and believes that the equipment identified meets the statutory criteria. Staff therefore
recommended approval of the Application and further recommended that the Commission
forward an approving Order along with a copy of the Application to the Idaho State Tax
Commission.
COMMISSION FINDINGS
Having reviewed Syringa s Application and Staffs recommendation, we find that the
Application for a broadband tax credit Order should be granted. The Company has demonstrated
that it installed qualifying broadband equipment, identified in its Application, during 20 lOin
conformance with Idaho Code 9 63-30291(3)(b)(i) and (vi). 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 or other expenses.
ORDER
IT IS HEREBY ORDERED that the Application of Syringa Networks, LLC for an
Order certifying that it has installed qualifying broadband equipment for 20 I 0 is granted.
IT IS FURTHER ORDERED that a copy of this 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 and 62-619.
ORDER NO. 32197
DONE by Order of the Idaho Public Utilities Commission at Boise, Idaho, this 'ft4'
day of March 20 II.
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MARSHA H. SMITH, COMMISSIONER
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MACK A. REDFORD, COM SSIONER
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Co mission Secretary
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ORDER NO. 32197