20241002Application.pdf

RECEIVED
Wednesday, October 02, 2024
IDAHO PUBLIC
Blackfoot UTILITIES COMMISSION
Communications Case No: FRC-T-24-01
October 2,2024
Commission Secretary Sent via email: [e-mail]
Idaho Public Utilities Commission
PO Box 83720
Boise, ID 83720-0074
RE: Idaho Broadband Tax Credit Application for tax year ending December 31, 2023
Dear Commission Secretary:
In accordance with Idaho Order No. 35297,GNR-T-21-10 (superseding Order No.28784) and pursuant to
Idaho Code Section 63-30291(4), please see enclosed the 2023 Idaho Broadband Equipment Tax Credit
application for Blackfoot Communications,Inc. (Blackfoot Communications).
Overall, given the specific requirements regarding "qualified broadband equipment" per Idaho Code
Section 63-30291, Blackfoot Communications has compiled a list of broadband equipment meeting these
statutory criteria.Blackfoot Communications' total broadband investment in 2023 totaled$57,422.35.
Please note when a cable project is completed and placed into service all components of the cable build are
capitalized and reported as a single asset. As such, a capitalized cable asset may include fiber, conduit,
handholes,and other de minimus integral items.
In the event there are any questions regarding the enclosed application please contact us at
[e-mail].
Sincerely,
Stacey
Chief Financial Officer
Blackfoot Communications
1221 North Russell Street
Missoula,MT 59808
[phone]
Enclosed:
(i) 2023 Idaho Broadband Equipment Tax Credit Application Summary
(ii) 2023 Idaho Broadband Equipment Tax Credit Application Details
1221 N Russell St • Missoula, MT 59808 • 866-541-5000 • blackfootcommuni cation s.com

Idaho Broadband Equipment Tax Credit Application Summary
Tax year ending 1213112023
Company Information
1.Name of com an: Blackfoot Communications Inc.dba Fremont Communications
2.Address: 1221 N Russell Street,Missoula,MT 59808
3.Type of company, Telecommunication Carrer
4.Contactperson: I Brad Huber,CPA bhuber@1blackfoo6com
Equipment Description
S.Broadband services offered: e Dal Subscriber Line ADSL Very-high-bit-rate Digital Subscriber Line(VDSL,Broadband Ethernet&Wavelength—vices.
6.Network description: Fmo trcDLC's with 181,non-loaded copper distribution Fiber Optic transport electronics,Fiber optic backbone and distribution cable.
7.Transmission rate: 256,000 bits per second up to 1,000,OD0,000 bits per second from a subscriber and 768.000 bits per second up to 1,000,0D0,000 bits per second to a subscriber.
8.Idaho Subscriber Information: 97 customers with broadband service out of 128 posiliblis.76%of possible subscribers served).
9.Equipment list: See attached Broadband Equipment List
I hereby certify 1 have read the applicable statutes for broadband Investment income tax credit and believe the equipment listed herein qua!jes for the)tax credit under Idaho Code 63-30291,
2
Stacey Mueller,C A Date
Chief Financial O
:Exchange State Asset ID Project IDNameIn Service a
RXBG ID BCID07754 002023015 FIBER 12 UNIVERSAL DROP FBxs To Customer2023 3,476.00 39,025.08
R%BG ID BC1007709 BCI2023096 FIBER 12 UNIVERSAL DROP Fber To Customer 2023 1,248.00 12,822.53
STAT JID 16CID07558 1802021691 OPTELIAN DZS OMS-2190 I SFAT-CO-OMS-2190-2 Ethernet 2023 1.001 5,574.74
•Cable assets may include a number of different components. $ 57,422.35
Manufacturers of cable assets regularly placed in service include:
Fiber-OFS Fitel,Corning,Commscope,&Prysmian
Conduit-Duraline&Miscellaneous as needed
Handholds-Channell,Hubbell,&Old Castle
Other de minimus-Coyote,AFL,Commscope,Clearfield,Adtran,&DSG
10Q2024 eCI.ID,.023

Idaho Broadband Equipment Tax Credit Application Details
Tax year ending 1213112023
Company Information
1.Name of company: Blackfoot Communications,Inc.dba Fremont Communications
2.Address: 12211 Russell Street,Missoula,MT 59808
3.Type of company: Telecommunication Carrier
4.Contact person: Brad Huber,CPA([e-mail])
Equipment Description
5.Broadband services offered: lAsymmetric Digital Subscriber Line(ADSL),Very-high-bit-rate Digital Subscriber Line(VDSL),Broadband Ethernet&Wavelength services.
6.Network description: Fiber optic fed DLC's with 18k non-loaded copper distribution,Fiber Optic transport electronics,Fiber optic backbone and distribution cable.
7.Transmission rate: 256,000 bits per second up to 1,000,000,000 bits per second from a subscriber and 768,000 bits per second up to 1,000,000,000 bits per second to a subscriber.
S.Idaho Subscriber Information: 97 customers with broadband service out of 128 possible.(76%of possible subscribers served).
9.Equipment list: See attached Broadband Equipment List
I hereby certify I have read the applicable statutes for broadband investment income tax credit and believe the equipment listed herein qualifies for the tax credit under Idaho Cade 63.3029L
2
Stacey Mueller,CP to
Chief Financial Officer
r. _
-'- - 'ect name Project ID Category Manufacturer Brand Model Total Costs
232022 HLNA MPA Card _ BC12021691-03 INVENTORY _ Cisco Cisco NC55-MPA-4H-S 5,309.28
22/31/2023 HLNA MPA Card _ _ BC12021691-03 OTHER COSTS _Coyote/AFL/Commscope/Clearfield/Adtra n/DSG Coyote/AFL/Commscope/Clearfield/Adtran/DSG VARIOUS 265.46
3 8 2023 BCI-ID Blanket BSW BC12023015 CONTRACTOR _ KM Service Company LLC NA NA 504.00
5/18/2023 ___BCI-ID Blanket BSW SC12023015 CONTRACTOR KM Service Company LLC___ NA NA 3,440.00
5 18/2023 BCI-ID Blanket BSW BC12023015 CONTRACTOR KM Service CompanyLL . NA _ _ NA 3.364.00
7 3/2023 BCI-ID Blanket BSW BCI2023015 CONTRACTOR KM Service Company LLC _ NA 5.908.00
7/3/2023 BCI-ID Blanket BSW BC12023015 __ CONTRACTOR KM Service Company LLC NA NA 3,525.00
9/2512023 __BCI-ID Blanket BSW BC12023015 CONTRACTOR KM Service Company LLC NA NA 409.20
11/20/2023 BCI-ID Blanket BSW BC12023015 CONTRACTOR KM Service ConILC NA NA 4.173.00
5 16 2023 BCI-ID Blanket BSW BC12023015 _ _ FIBER OFS Fitel/Corning/Commscope/Prysmian OFS Fitel/Corning/Commscope/Prysmian FIBER 12 DROP 92,96
5 18/2023 BCI-ID Blanket BSW BC12023015 FIBER OFS.Fitel/Corning/Commscope/Prysmian OFS Fitel/Corning/Commscope%smian _ FIBER 12 DROP _ 54.15
_7/17/2023 BCI-ID Blanket BSW BC12023015 FIBER OFS Fitel/Corning/Commscope/Prysmian_ OFS Fitel/Corning/Commscope/Prysmian FIBER 12 DROP 160.29
B/9 2023_ BCI-ID Blanket BSW _ _ 802023015 FIBER OFS Fitel/Corning/Commscope/Prysmian _ __ OFS Fitel/Corning/Commscope/Prysmian FIBER 12 DROP 172.94
10/25/2023 BCI-ID Blanket BSW BC12023015 FIBER OFS Fitel/Corning/Commscope/Prysmian OFS Fitel/Corning/Commscope/Prysmian FIBER 12 DROP 50.87
12/21/2023 BCI-ID Blanket BSW BC12023015 FIBER OFS Fitel/Corning/Commscope/Prysmian OFS Fitel/Corning/Commscope/Prysmian _ FIBER 12 DROP _ 158.38
4/27/2023 BCI-ID Blanket BSW _ BC12023015 FIBER OFS Fitel/Corning/Commscope/Prysmian OFS Fitel/Corning/Commscope/Prysmian Fiber 2 To_neable 82.69
11/22/2023 BCI-ID Blanket BSW BC12023015 FIBER OFS Fitel/Corning/Commscope/Prysmian OFS Fitel/Corning/Commscope/Prysmian FIBER 96 _ 235.80
10/11/2023 BCI-ID Blanket BSW_ _ BC12023015 INSTALLATION INTERNAL LABOR NA NA 192.59
3/29/2023 BCI-ID Blanket BSW BC12023015 INSTALLATION INTERNAL LABOR _ _ NA _ NA 690.96
4/10/2023_BCIID Blanket BSW BC12023015 INSTALLATION INTERNAL LABOR _ NA _ NA 690.96
5/17/2023_ BCI-ID Blanket BSW BC12023015 INSTALLATION INTERNAL LABOR NA _ _ NA 345.48
5/18/2023 BCI ID Blanket BSW _ BC12023015 INSTALLATION _INTERNAL LABOR NA _ NA 690.96
5/18/2023 BCI-ID Blanket BSW BC12023015 INSTALLATION INTERNAL LABOR NA _ NA _ 690.96
6/27/2023 BCI-ID Blanket BSW SC12023015 INSTALLATION INTERNAL LABOR NA NA _ 690.96
!6/27/2023 BCI-ID Blanket BSW BC12023015 INSTALLATION INTERNAL LABOR NA __ NA 777.33
6/30/2023 BCI-ID Blanket BSW BC12023015 INSTALLATION INTERNAL LABOR NA NA 345.48
7/12/2023 BCI-ID Blanket BSW BC12023015 INSTALLATION INTERNAL LABOR NA NA 172.74
18/2/2023 BCI-ID Blanket BSW BC12023015 INSTALLATION INTERNAL LABOR NA NA 690.96
',8/2/2023 BCI-ID Blanket BSW BC12023015 INSTALLATION INTERNAL LABOR NA NA 690.96
10/2nD24
2023

832023 BCI-ID Blanket BSW BC12023015 INSTALLATION INTERNAL LABOR - NA NA 69096
8/3/2023 _ BCI-ID Blanket BSW BC12023015 INSTALLATION _ INTERNALLABOR _ NA NA 345.48
S12oL _ BCI-ID Blanket BSW - - BC12023015 INSTALLATION INTERNAL LABOR NA NA 51$22
023 BCI-ID Blanket BSW BC12023015 INSTALLATION INTERNAL LABOR_ NA NA 561.42
8/10/2023 BCI-ID Blanket BSW BCI2023015 INSTALLATION INTERNALLABOR_ _ NA _ NA 69096
8/15/2023 BCI-ID Blanket BSW BCI2023015 INSTALLATION INTERNAL LABOR - _ _ NA NA 345AS
9 27 2023 BCI-ID Blanket BSW BC1202301S _ INSTALLATION INTERNAL LABOR NA NA 690.96
1026/2023 BCI-ID Blanket BSW BC12023015 INSTALLATION INTERNAL LABOR NA NA
�2/2023 B 172.74
_CI-ID Blanket BSW - BC12023015 INSTALLATION INTERNALLABOR NA _ _ NA .74 172
�9/2023 BCI-ID Blanket BSW BC12023015 96
INVENTORY COMSTOCK COMSTOCK _ 11RU011CA012SK1 282.76
8/1/2023 BCI-ID Blanket BSW BC12023015 INVENTORY _ COMSTOCK COMSTOCK WRUX11CCO24BK0 298.69
11/22/2023 BCI-ID Blanket BSW _ BC12023015 INVENTORY COMSTOCK COMSTOCK WRUX11CO024BK0 597.37
7/1/2023 BCI-ID Blanket BSW BC12023015 _ OTHERCOSTS Coyote/AFL/Commscope/Clearfield/Adtran/DSG Coyote/AFL/Commscope/Clearfield/Adtran/DSG VARIOUS 74.73
12/31/2023 BCI-ID Blanket BSW BC12023015 OTHER COSTS _ Coyote/AFL/Commscope/Clearfield/Adtran/DSG Coyote/AFL/Commscope/Clearfield/Adtran/DSG VARIOUS 1,766.80
12/31/2023 BCI-ID Blanket BSW BC12023015 OTHER COSTS Coyote/AFL/Commscope/Clearfield/Adtran/DSG Coyote/AFL/Commscope/Clearfield/Adtran/DSG VARIOUS 1,922.28
1/27/2023 BCI-ID Blanket BSW _ _ BC[2023015 OTHER COSTS Coyote/AFL/Commscope/Clearfield/Adtran/DSG Coyote/AFL/Commscope/Clearfield/Adtran/DSG VARIOUS 74.73
8/7/2023 BCI-ID Blanket BSW _ SC12023015 OTHER COSTS Coyote/AFL/Commscop_e/Clearfield/Adtran/DSG Coyote/AFL/Commscope/Clearfield/Adtran/DSG VARIOUS 149.46
11/1/2023 BCI-ID Blanket BSW BC12023015 OTHER COSTS Coyote/AFL/Commscope/Cleaheld/Adtran/DSG _ Coyote/AFL/Commscope/Clearfield/Adtran/DSG VARIOUS 149.46
4/6/2023 Beehive Credit Union 65 S Center BC12023096 CONTRACTOR KM Service Company LLC NA NA 9,650.00
4/6 2023 Beehive Credit Union 65 S Center BC12023096 FIBER OFS Fitel/Cornin Commscope/Prysmian OFS Fitel/Corning/Commswpe/Prysmian _ FIBER 12 DROP 208.84
4/13/2023 Beehive Credit Union 65 S Center BC12023096 FIBER OFS Fitel/Corning/Commscope/Prysmian _ OFS Fitel/Corning/Commscope/P_rysmian FIBER 12 DROP 116.95
4 30 2023 Beehive Credit Union 65 S Center ___ B02023096 INSTALLATION INTERNALLABOR _ NA _ NA 690.96
4/1112023 Beehive Credit Union 65 S Center BC12023096 INSTALLATION INTERNAL LABOR _ NA _ NA 431.85
4/1 2023 Beehive Credit Union 65 S Center BC12023096 INVENTORY COMSTOCK COMSTOCK 11RU011CA012BK1 282.76
2/28/2023 Beehive Credit Union 65 S Center BC12023096 OTHER COSTS Coyote/AFL/Commscope/Clearfield/Adtran/DSG Coyote/AFL/Commscope/Clearfield/Adtran/DSG VARIOUS 229.04
11/17PO23 Beehive Credit Union 65 S Center BC12023096 OTHER COSTS Coyote/AFL/Commscope/Clearrield/Adtran/DSG Coyote/AFL/Commscope/Clearfield/Adtran/DSG VARIOUS 580.52
11/17/2023 Beehive Credit Union 65 S Center BC12023096 OTHER COSTS Coyote/AFL/Commscope/Clearfield/Adtran/DSG Coyote/AFL/Commscope/Clearfield/Adtran/DSG VARIOUS 631.61
TOTAL QUALIFYING BROADBAND COSTS PLACED IN SERVICE IN 2023 57,422.35
10/2/2024
2023