20250424APPLICATION.pdf

RECEIVED
April 24, 2025
UTILITIES COMMISSION
Case No.:
CAM-T-25-02
April 24, 2025
Monica Barrios-Sanchez
Commission Secretary
Idaho Public Utilities Commission
11331 W Chinden Blvd. Building 8, Suite 201-A
Boise, ID 83714
Dear Ms Barrios-Sanchez,
Please find enclosed Cambridge Telephone Co. Inc.'s Idaho Broadband Tax Credit
application for your review and approval. Should you need any additional information
please do not hesitate to contact me.
Respectfully submitted,
Cambridge Telephone Co., Inc.
James M Wescott
CEO
208.257.3314
P. O. Box 88 • Cambridge, ID 83610 • [phone] . [phone] Fax

Idaho Broadband Equipment Tax Credit Application
Company Information
Name of company: Cambridge Telephone Co., Inc. ("CTC")
Address: 130 N Superior St, PO BOX 88, Cambridge, Idaho 83610
Type of company: Telecommunications Carrier
Contact Person: James Wescott
Equipment Description
Broadband Services Offered: CTC offers DSL, wireless, and FTTH services to our customers.
Network Description: CTC continues to install broadband equipment and engineering projects
with the sole purpose in mind of making available at least the FCC's mandated 25/3 speeds to
our business, residential and anchor institution customers. We continue to deploy fiber to the
premise and are expanding our fiber backbone by adding redundant rings.
In 2023 CTC added 0.23 miles of copper and duct and 127.19 of fiber cable and duct. CTC is
currently using Cisco, Optelian, and Brocade in our backbone network and Calix for our Digital
Loop Carrier.
Transmission Rate: from 25 Mbps to 1 Gbps downstream and 3 Mbps to 1 Gbps upstream
Number and Percentage of Idaho Customers Served: CTC gained 35 total internet customers this
year bringing the total to 3,121 with at least one of the above-mentioned services. The
availability of these services to CTC's total customer base has remained at 87% in the past year.
Equipment List: See attached Broadband Equipment List
I hereby certify that I have read the applicable statutes for broadband investment
income tax credit and believe that the equipment listed herein qualifies for the tax credit under
Idaho Code 63-30291. All the items listed are necessary to the provisioning of broadband service
and are an integral part of our broadband network.
P. O. Box 88 • Cambridge, ID 83610 • [phone] • [phone] Fax

Part or ID Number In Service Quantity Unit Total Cost County Exchange Description GL State Brand Manufacturer Identification#
7ALIX711GEONT2POTS/2GE 2024/01 9 368.90 3,320.06 ADM 530 CIRCUIT EQUIPMENT 2230.10 1 CALIX CALIX 100-01578
CALIX 711GE ONT 2POTS/2GE 2024/02 8 368.90 2,951.17 ADM 530 CIRCUIT EQUIPMENT 2230.10 1 CALIX CALIX 100-01578
CALIX 711GEONT2POTS/2GE 2024/06 1 371.66 371.66 ADM 530 CIRCUIT EQUIPMENT 2230.10 I CALIX CALIX 100-01578
CALIX 711GE ONT 2POTS/2GE 2024/08 1 371.66 371.66 ADM 530 CIRCUIT EQUIPMENT 2230.10 1 CALIX CALIX 100-01578
CALIX 711GEONT2POTS/2GE 2024/09 2 371.66 743.32 ADM 530 CIRCUIT EQUIPMENT 2230.10 1 CALIX CALIX 100-01578
CALIX 711GE ONT 2POTS/2GE 2024/10 12 371.92 4,463.04 ADM 530 CIRCUIT EQUIPMENT 2230.10 1 CALIX CALIX 100-01578
CALIX 711GE ONT 2POTS/2GE 2024/11 2 371.92 743.84 ADM 530 CIRCUIT EQUIPMENT 2230.10 1 CALIX CALIX 100-01578
CALIX 711GE ONT 2POTS/2GE 2024/12 21 472.54 9,923.28 ADM 530 CIRCUIT EQUIPMENT 2230.10 1 CALIX CALIX 100-01578
CALIX ONTGP4200XHOUTDOOR 2024/12 142 476.68 67,688.25 ADM 530 CIRCUIT EQUIPMENT 2230.10 1 CALIX CALIX 100-05589
CABINET-COUNCIL GOLF 2024/12 1 552.93 552.93 ADM 530 CIRCUIT EQUIPMENT 2232.20 1 CLEARFIELD CLEARFIELD 26722023010
CABINET-FORTHALL 2024/12 1 1,647.42 1,647.42 ADM 530 CIRCUIT EQUIPMENT 2232.30 1 CALIX CALIX 27762023005
CALIX E7-2 XG1601 2024/12 2 22,160.71 44,321.41 ADM 530 CIRCUIT EQUIPMENT 2232.30 1 CALIX CALIX 27542024007
CALIX E7-2 XG801-BEAR 2024/12 1 14,619.53 14,619.53 ADM 530 CIRCUIT EQUIPMENT 2232.30 1 CALIX CALIX 28022023008
CALIX E7-2XG801-GLENDALECAB 2024/12 1 18,000.43 18,000.43 ADM 530 CIRCUIT EQUIPMENT 2232.30 1 CALIX CALIX 27702023009
CALIX GPON SFP OIM-CUPRUM 2024/12 1 1,379.77 1,379.77 ADM 530 CIRCUIT EQUIPMENT 2232.30 1 CALIX CALIX 28032023008
PON XGS PON OIM-COUNCIL SOUTH 2O24/12 3 793.78 2,381.34 ADM 530 CIRCUIT EQUIPMENT 2232.30 1 CALIX CALIX 27972023010
PMP450I 2024/09 1 6,463.01 6,463.01 ADM 530 CIRCUIT EQUIPMENT 2232.40 1 CAMBIUM CAMBIUM 27432024005
PMP450I 2024/12 1 2,688.27 2,688.27 ADM 530 CIRCUIT EQUIPMENT 2232.50 1 CAMBIUM CAMBIUM 283524005
SUBTOTAL BROADBAND EQUIPMENT ADAMS COUNTY 182,630.39
Part or ID Number In Service Quantity Unit Total Cost County Exchange Description GL State Brand Manufacturer Identification#
CALIX ONTGP4200XHOUTDOOR 2024/12 283 423.38 119,817.90 BOI 590 CIRCUIT EQUIPMENT 2230.10 1 CALIX CALIX 100-05589
CALIX E7-2XG801-LOWMAN 2024/12 2 18,386.28 36,772.56 BO1 590 CIRCUIT EQUIPMENT 2232.30 1 CALIX CALIX 28092022007
CALIX E7-2XG801-PCMHUT 2024/12 2 14,735.25 29,470.50 BO1 590 CIRCUIT EQUIPMENT 2232.30 1 CALIX CALIX 28102022007
PMP450I 2024/12 1 877.04 877.04 BOI 590 CIRCUIT EQUIPMENT 2232.50 1 CAMBIUM CAMBIUM 284024005
PMP450I 2024/12 1 2,688.27 2,688.27 BOI 590 CIRCUIT EQUIPMENT 2232.50 1 CAMBIUM CAMBIUM 283624005
SUBTOTAL BROADBAND EQUIPMENT BOISE COUNTY 189,626.27
Part or ID Number In Service Quantity Unit Total Cost County Exchange Description GL State Brand Manufacturer Identification#
30005GHZ 2024/12 1 5,866.61 5,866.61 CAN 455 CIRCUIT EQUIPMENT 2232.50 1 CAMBIUM CAMBIUM 282024001
EPMP46006GHZ 2024/12 2 2,129.26 4,258.51 CAN 455 CIRCUIT EQUIPMENT 2232.50 1 CAMBIUM CAMBIUM 283724005
EPMP46006GHZ 2024/12 1 2,129.26 2,129.26 CAN 455 CIRCUIT EQUIPMENT 2232.50 1 CAMBIUM CAMBIUM 283824005
SUBTOTAL BROADBAND EQUIPMENT CANYON COUNTY 12,254.38
Part or ID Number In Service Quantity Unit Total Cost County Exchange Description GL State Brand Manufacturer Identification#
CALIX ONTGP4200XHOUTDOOR 2024/12 135 511.16 69,006.02 WAS 570 CIRCUIT EQUIPMENT 2230.10 1 CALIX CALIX 100-05589
CALIX E7-2 GPON-8 2024/O1 1 6,908.21 6,908.21 WAS 570 CIRCUIT EQUIPMENT 2232.20 1 CALIX CALIX 272820241043
CATALYST9200 2024/11 2 4,483.95 8,967.89 WAS 570 CIRCUIT EQUIPMENT 2232.20 1 CALIX CALIX 274720241043
CATALYST9200 2024/11 1 4,386.15 4,386.15 WAS 570 CIRCUIT EQUIPMENT 2232.20 1 CALIX CALIX 274720241043
CALIX E7-2XG801-ADVENT GULCH 2O24/12 4 648.00 2,592.01 WAS 570 CIRCUIT EQUIPMENT 2232.30 1 NORTHSTAR NORTHSTAR 27722024004
CALIX E7-2XG801-GATEWAY 2024/12 1 14,551.96 14,551.96 WAS 570 CIRCUIT EQUIPMENT 2232.30 1 CALIX CALIX 27532024007
XV2 2024/12 1 851.35 851.35 WAS 570 CIRCUIT EQUIPMENT 2232.50 1 CAMBIUM CAMBIUM 28412024005
SUBTOTAL BROADBAND EQUIPMENT WASHINGTON COUNTY 107,263.59
Part or ID Number In Service Quantity Miles Total Cost County Exchange Description GL State Brand Manufacturer Identification#
BURIED CABLE3P 2024/12 1,234 0.23 8,195.89 WAS 570 COPPERCABLE 2423.00 1 STERILITE STERILITE 9202024001

SUBTOTAL COPPER CABLE WASHINGTON COUNTY 8,195.89
Part or ID Number In Service Quantity Miles Total Cost County Exchange Description GL State Brand Manufacturer Identification#
FIBER CABLE-2F 2024/12 2,116 0.40 16,216.58 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 22502023010
FIBER CABLE-2F 2024/12 1,756 0.33 13,457.59 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 22502023010
FIBER CABLE-2F 2024/12 596 0.11 7,482.70 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 27822024002
FIBER CABLE-2F 2024/12 212 0.04 2,661.64 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 27812024002
FIBER CABLE-2F 2024/12 7,718 1.46 37,604.11 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 25352023005
FIBER CABLE-4F 2024/12 964 0.18 9,514.24 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 27792024002
FIBER CABLE-4F 2024/12 7,398 1.40 30,599.35 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 27512023005
FIBER CABLE-4F 2024/12 502 0.10 4,954.51 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 27802024002
FIBER CABLE-4F 2024/12 1,670 0.32 6,907.41 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 27752023005
FIBER CABLE-4F 2024/12 48,436 9.17 295,094.99 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 27692023009
FIBER CABLE-4F 2024/12 6,616 1.25 27,364.85 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 27502023005
FIBER CABLE-4F 2024/12 2,052 0.39 5,879.50 ADM 560 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 27442024006
FIBER CABLE-4F 2024/12 1,042 0.20 7,985.75 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 27922023010
FIBER CABLE-4F 2024/12 40,523 7.67 310,560.57 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 27932023010
FIBER CABLE-4F 2024/12 11,646 2.21 118,607.20 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 28012023008
FIBER CABLE-12F 2024/12 9,161 1.74 44,313.68 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 27522023005
FIBER CABLE-12F 2024/12 2,632 0.50 18,465.02 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 27682023009
FIBER CABLE-12F 2024/12 285 0.05 2,574.28 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 27162024002
FIBER CABLE-12F 2024/12 22,960 4.35 191,043.44 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 27912023010
FIBER CABLE-F12 2024/12 3,528 0.67 11,496.06 ADM 560 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 27452024006
FIBER CABLE 12F 2024/12 1,624 0.31 13,512.87 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 25372023010
FIBER CABLE-4F 2024/12 596 0.11 4,567.56 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 27942023010
FIBER CABLE-24F 2024/12 2,206 0.42 15,465.06 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 26842023005
FIBER CABLE-24F 2024/12 22,218 4.21 165,443.07 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 27672023009
FIBER CABLE-24F 2024/12 7,725 1.46 37,367.43 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 21492023005
FIBER CABLE-24F 2024/12 1,726 0.33 20,186.57 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 26572023008
FIBER CABLE-24F 2024/12 12,177 2.31 109,986.83 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 27892023010
FIBER CABLE-24F 2024/12 4,286 0.81 38,712.63 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 27902023010
FIBER CABLE-48F 2024/12 6,068 1.15 31,266.45 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 27492023005
FIBER CABLE-48F 2024/12 2,450 0.46 12,624.06 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 27742023005
FIBER CABLE-48F 2024/12 2,982 0.56 15,365.27 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 27732023005
FIBER CABLE-48F 2024/12 44,068 8.35 402,862.16 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 27872023010
FIBER CABLE-48F 2024/12 6,824 1.29 62,383.86 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 27882023010
FIBER CABLE-72F 2024/12 4,646 0.88 41,743.70 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 27662023009
FIBER CABLE-96F 2024/12 61,100 11.57 620,416.80 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 27652023009
FIBER CABLE-96F 2024/12 9,546 1.81 107,647.77 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 27862023010
FIBER CABLE-96F 2024/12 54,312 10.29 792,229.95 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 28002023008
FIBER CABLE-144F 2024/12 13,814 2.62 180,731.62 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 27852023010
FIBER CABLE-4F 2024/12 416 0.08 4,105.73 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 27782024002
SUBTOTAL FIBER CABLE ADAMS COUNTY 3,839,402.86
Part or ID Number In Service Quantity Miles Total Cost County Exchange Description GL State Brand Manufacturer Identification#
FIBER CABLE-4F 2024/12 60,804 11.52 605,761.01 BO1 590 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 28062022007
FIBER CABLE-12F 2024/12 10,036 1.90 108,359.42 BO1 590 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 26482022007
FIBER CABLE-24F 2024/12 8,841 1.67 98,684.86 BOI 590 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 26412022007
FIBER CABLE-48F 2024/12 26,408 5.00 323,697.25 BOI 590 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 22862022007
FIBER CABLE-72F 2024/12 9,558 1.81 121,644.50 BO1 590 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 28052022007
FIBER CABLE-96F 2024/12 22,290 4.22 302,286.85 BO1 590 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 26472022007

FIBER CABLE-144F 2024/12 18,302 3.47 173,742.41 BOI 590 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 26462022007
FIBER CABLE-288F 2024/12 8,890 1.68 182,697.97 BOI 590 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 28042022007
SUBTOTAL FIBER CABLE BOISE COUNTY 1,916,874.27
Part or ID Number In Service Quantity Miles Total Cost County Exchange Description GL State Brand Manufacturer Identification#
FIBER CABLE-2F 2024/12 2,384 0.45 17,553.40 WAS 570 FIBER CABLE 2423.10 I PRYSMIAN PRYSMIAN 27842024001
FIBER CABLE-4F 2024/12 21,646 4.10 227,245.21 WAS 570 FIBER CABLE 2423.10 I PRYSMIAN PRYSMIAN 27612023011
FIBER CABLE-4F 2024/12 14,210 2.69 149,180.23 WAS 570 FIBER CABLE 2423.10 I PRYSMIAN PRYSMIAN 27622023011
FIBER CABLE-12F 2024/12 3,532 0.67 40,471.25 WAS 570 FIBER CABLE 2423.10 I PRYSMIAN PRYSMIAN 27592023011
FIBER CABLE-12F 2024/12 6,426 1.22 73,632.08 WAS 570 FIBER CABLE 2423.10 I PRYSMIAN PRYSMIAN 27602023011
FIBER CABLE-12F 2024/12 2,016 0.38 13,329.14 WAS 570 FIBER CABLE 2423.10 I PRYSMIAN PRYSMIAN 27832024001
FIBER CABLE-24F 2024/12 2,296 0.43 27,925.35 WAS 570 FIBER CABLE 2423.10 I PRYSMIAN PRYSMIAN 27582023011
FIBER CABLE-48F 2024/12 1,718 0.33 22,215.11 WAS 570 FIBER CABLE 2423.10 I PRYSMIAN PRYSMIAN 27562023011
FIBER CABLE-48F 2024/12 3,638 0.69 47,042.14 WAS 570 FIBER CABLE 2423.10 I PRYSMIAN PRYSMIAN 27572023011
FIBER CABLE-96F 2024/12 3,106 0.59 45,928.92 WAS 570 FIBER CABLE 2423.10 I PRYSMIAN PRYSMIAN 27552023011
FIBER CABLE-96F 2024/12 4,442 0.84 65,684.61 WAS 570 FIBER CABLE 2423.10 I PRYSMIAN PRYSMIAN 25742023011
FIBER CABLE-144F 2024/12 10,402 1.97 187,109.73 WAS 570 FIBER CABLE 2423.10 I PRYSMIAN PRYSMIAN 25732023011
SUBTOTAL FIBER CABLE WASHINGTON COUNTY 917,317.17
GRAND TOTAL BROADBAND EQUIPMENT 491,774.63
GRAND TOTAL COPPER CABLE 0.23 8,195.89
GRAND TOTAL FIBER CABLE 127.19 6,673,594.30
FINAL TOTAL BROADBAND EQUIPMENT COPPER&FIBER CABLE $7,173,564.82
GRAND TOTAL BY GENERAL LEDGER
INVESTMENT-WIRELESS INTERNET 1410.34 -
PCS TOWERS 2121.10 -
DIGITAL ELECTRONIC SWITCHING 2212.00 -
CIRCUIT EQUIPMENT-ONT 2230.10 279,400.20
CIRCUIT EQUIPMENT-TRANSPORT 2232.20 20,815.18
CIRCUIT EQUIPMENT-DLC 2232.30 165,736.93
CIRCUIT EQUIPMENT-WIRELESS 2232.40 6,463.01
CIRCUIT EQUIPMENT-DSL 2232.50 19,359.31
CIRCUIT EQUIPMENT-FIBERMUX 2232.60 -
BURIED CABLE 2423.00 8,195.89
BURIED CABLE-FIBER OPTICS 2423.10 6,673,594.30
$7,173,564.82
Broadband Credit *.3% $ 215,206.94