20260116Amended Application.pdf

F Blackfoot RECEIVED
Communications January 16, 2026
IDAHO PUBLIC
UTILITIES COMMISSION
Delivered by e-mail
January 16, 2026
Idaho Public Utilities Commission
Attn: Commission Secretary
PO Box 83720
Boise, ID 83720-0074
Re: Idaho Broadband Tax Credit Application for the tax year ending December 31, 2024
In accordance with Idaho Order No. 35297, Case No. GNR-T-21-10, pursuant to Idaho Code
Section 63-30291(4) and direction by the Idaho Public Utilities Commission ("IPUC") staff,
Fremont Telcom Co. DBA Blackfoot Communications ("Fremont") respectfully submits its
amended application for the tax year ending December 31, 2024.
Fremont's amended application reflects IPUC staff direction to remove non equipment line
items consistent with strict adherence to Order No. 35297. Fremont hereby provides only
installed qualified broadband equipment in accordance with Idaho Code Section 63-30291.
Fremont's installed qualified broadband equipment investment in 2024 totaled
$2,818,233.75.
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 minimis integral items which
collectively represent installed qualified broadband equipment.
Best regards,
t ac- Mueller, CPA
Chief Financial Officer
Enclosed:
(i) Amended 2024 Idaho Broadband Equipment Tax Credit Application Summary
(ii) Amended 2024 Idaho Broadband Equipment Tax Credit Application Details
1221 N Russell St • Missoula, MT 59808 • 866-541-5000 • blackfootcommunications.com

a
N
O
N
1(1 I!1 IV C
c
°
O...O O O.O O OO O O O........O O O O p
m m OJ pp N?TG N G N OQp O O�D oO V OC N O m you lm�f
m iD t0 V t+1 T, -
.ti
N N N N N dxok
NN dr-kdd
A N NNNNNNNNNN0 0 0 0 0 0 0 0 0 00N N N N N N N NN N N N N N N N N N N N
O O O O O o 0 0 0 0 0 0 0 0 0 0 0 0 o 0 0 0 0 0 0 0 0 0
w v w v w w w w w w w w w w w v w w w v w w v w w v v w
IL IL lL IL li l� LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL
N O N
qqa NNa ma NNa NNa NNa qa i
a Nia d qrya qqa qrya qqa a NNa qrya qqa qqa aa a aaa6O � '1 V V V V V V V V to V V V V V U V V V V V V V U V LUB_,18t � ����EE m m'm' wi m' 'u 0 m' m'm' m'm'm' m' m'm'm'm'm'm' m' m'u
N o °
a r o �
_c p ` LL
R it
s
3a�- z
vu"�` " f f E a F m Q f E f f E F l7
a E �AimA A `w ut� �mA m� mm� vmN �
s 'oY m� ob�� mmma�omm �jE oil sl vz � v-
`ti O m N P N P P 2 N $N C .Ni N r.N-i N y N mop ryNr�m ry rvry~
w m P P X X c
SIR ^ m z z z a a w g ry N w w s e
m m m m m m m a m m m m w w w w b w b
,o m m
Pi Pi�fi��m l"i a �^i l'i E' I-i I"i �Ii Ii W rL W fi m W m�
o c m c
t
a o u
5 ° c
_a
� `m n
'n O j9
- a o a
a E�
N o o a
.mi v
> °u c a
0 o
a a oo.
a j o
o o o.
o« c V
°c.+ E c
E v88�8E888888888888E888888�E8
p .D`a� .c t t t ss .c tt t c
E «
�°+, a e a a c yy y y y ym ym pm� ym ym� ym! 9m! ym g . . y . . y.! y. ym ym ym ym 9. y ymol
a
m -u a 3 v o w �i J'i J'i J'i J'i J'i J'i JS Ji J'i J"i Ji Ji Ji J"i J'i J'i JS Ji J'i Ji di .� i
e o a` t.2
o v t
a m = o a m` o p- °' `a EL i .+ � � � .i i '
; o
E E u
«u E ao a CoC C0C�0`+0 r0F+000 0 CFO+ 0f`F�+rvFO 0000((F�+ffF0�w+0(OF+f0F+00o c v u
w ° a Y E a0 LLLLLL �i fi �i I`i LLLL F��i > o 0 0
u u a ¢a now h
o a u w a u
r O F N E a c NNinwnm .. rvm m n m mo ..rvmyy��nmm000 � v E c J
N os' E .a rn.Gi Gi m� 'gym'2.1 rv'n 0���mMmmPmrwi rwima � o�� a
\ E z E .E ,• o o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
^� 00000000000000000000000 � +�'
~ E v a w c
w Ot ° p
C a o e v o - N u E
0 0 0 0 0 0 0 0 o O o 0 0 0 0 0 0 0 0 0 '> o-o E
W E H u „ d ff
pQj
o p c Y' w u ? N a c a
0 o E `m .t. E 1 3 No E f E m cSu° = Fi
m Ll
~ E° zar
0
V l U N

a
N
O
N
Yl m N N µµ C\ f` Ill Ill o N N Ol tD pl IU C p n N
W m tp N lil m b N O N N U Ill m N Ill cf O ti n LL
0'1 V'I�Ol di O f` C Ol OO Ill Ill O .i pl�C d nj lG N I�n G IG
m�orvlO-I-I rnm vl�inomomrnin
.66-Z16 etr;om .z�
m
N
N
O Oo O O O O O O O O O O O O O O O o 0 0 O
O O O O pp�� p ppff O pp O�Op 0 0 0 0 0
O Ol lm�l O m b~ I+l~
v v a a v v v v v v v a a a a s 5 v v v v v v v
N N N N N N N N N N N N N N
o N N N N N N N N o N N N N N N N N N o N N
O O Co 0 0 0 0 0 0 0 0 0 0 C0 C0 0 0 0 0 0 0 0 0
a E E E E E E E v E E E E E E E E E v v E E E E E
w w w w v w w E E w w v w E LL w v w E E w w
E IL LL IL LL IL LL LL IL LL LL
m E
v v v v v v v v v v v v v v v v v v v n v v v v
a n o a n H S m m B a n a n n
viic'Sc9t'4cJc'�c'� t'$c5t913c'4c'4c'913t'$t'$c'$t'$t3 wt3t9c'4t'4
O m m m m m m m m m m m m m m m m m m m U m m m m
,Y
o
m
14
U Q W O ry
z E y�J a Ul W UI f f
a f of fmin
VI UI l0� W a z}�j
v n u�i ryxv ryV�t�VVBI. 2 z v(((VVVViB l�ryryy( c �ppE1`� `06
z IL m m m Ci IL m m m IL m m 4.m m m IL IL ¢ IL fi Ci
4i
r,
0
E u Bt,$8L, u 8iE 8u
S o
yy y O yy�
O
t+l t+l nl N ^N N N N Eo
N N N N N N N N N N N N N N N N N N O
0 0 0 0 0 0 0 O O O O O O((C OVV (ICOVV Iry OCV O O O W W
- EX
yy
O o O O O O O o .i ti N .�i�-I b n m.mi N N C Ill Ip 1�
w�mlmnm �Ic lom�.o� elo In to to a a o-a
0
POP� � �
$LL u E
0 0 0 0 0 0 0 0 0 0 0 0 0 RQRRRRR 0 0 0 0 0 > 12 9 h E
E E o o 9
w t; y a d
=a s a
u o
N

a
I '
I
�m V m m o N ON.. O T o n V N
mo
I� N N W th Ol h '.h(V I�NI d0 hi ,G I�c0 0 d r
an� mm m o o ' �� Qd
ono d. ( red mn Imrnnrmi v
N f7 N CNO [�I m •� '. iv
I '
o 0 0 0 IS
- - m ( O�O IoI�1'1 m 1�VV o 0 0 0 o
o b 4 t0 d O e1 N m<rt e01 A G b m aG m 14 14 Iq b
0 m `o'. 0 0 o o 0 0 0 0 0 1 0 0 0 :o 0 0 ° 0 `m 0'. 0 0 0 0 0 0 0 0
E E E�
ml E E E E E E E E E EE E iE E E E E E E' E E E E E E EI E
m E m E E E E E m E m 'E 2 E m m m Ti E e E E E E m� m
IL IL !L IL LL LL LL LL IL LL LL LL IL LL IL ILL,IL LL,LL IL LL LL' LL LL LL LL IL LL IL IL
ILL LIL
m QQ �I I V mm V O U LL M ❑W 'moQlQ a
m m �OV{ w m Q44 N U N U j d N d d N?V O d Y d V 0 0 LL OO O N CI a H Y
r N N N N m r❑ `m a K `m `m mm` m `m W m`m LL. � m m Y�-� �� �
lL Y 11 Y(L ([ rL i, ELL IL 6 IL Y '- LL LL LLi IL R".Y IL -
E E ! E •E E E E E E I E I E
m -]E
m m m a.
a.8 I
88888gE E E E E E E E o c E E
U i U U U U cg , '''U°, U.I
m o c 10 c E
E E E E E E = $'. !-_- $�gg E E
r
LL; LL LL m IL LL IL (L li. a aIa a x x m m m E'E'E'E
m m m Ey - m m E _ m m.m m
LLm LL m LL O LL LL LL LL LL m p 0 o DIO p N W ❑❑❑ LL m m LL
O,U O UO UO o o O o o ODU, 3aLLI imLL 3 hFH oUUU 0
JE
E I E E E E E E E' -E
3 8 13 8 8 S I S I 8
E E E E E E E ! E E c c
E iiii (ii
) E o E E E E I E °�mv�N� m ==-
�'oI CR c� : Uci
m m l m m x m 0 0 m m m y % Nl M) C C C v v a
LL ILL `IL IL LL IL :IL" IL. LL Y t _ _ rC 'E
U y N EN N N m. N NE xmmm a mNrq
oL) 0 i0 ci0 0 0 0 0l o, oci i 3aaa33 0�c�ici 0
m 0 00 00 0000 0
0 0 0 0 0 0 0 0 0 0 0
w� LL LL LL 'LL LL LL LL LL I LL LL LL LL LL LL LL LL LL LL LL LL LL
ci
o qa
•« E m s- n �i d0 Od vx �'d a �i m. oeN ad daNiva ad•a V Rd a
m o 5 00 0 0� Noo o 0 0 o 00 0 0`�00010 000 00 0 0
m Z N N N N N : N i N N N N
❑ E N a c i=� F- I i--(2CV �C$V {CaV � (C$V t- P �t-i= fN'����N i i-� fN$�f- �� h �CZV
G eNi H O ILL LL LL I LL LL LL ILL ILL ILL LL LL,ILL ILL l�L �: LL IL LL ILL LL I LL
i I � LL.'.LLIL IL aaLL•Ia
XLa Ip♦lO♦ ••�•�
OI0 0 0 m 0
L UU,
m'�mEAp o u
~ 0 0 N a v of olq$ m m m (q y N co
m �, (q
W U U U U U U U m 0 to N y(n m (j(j C'1'.. U U U U
E m O'O 0 m m 00 ip m 0 0 00 O o0 000000Q0 LL LL LL. m mO m 0
6� 3, mml m' .6m mm m :m < m d oim¢i dl
Im m moc m m aQ6.a6aa www maim m
ml ml N N O d N m N O
C c _ N N m LL K C K LL� 'R K CL N LL'm C.= c N N w w K K
9 m W W W W LU W W W W W W qq ��oo ��pp mm ,��
y _ a mm IN
m dim m m - mmm SS'CQbbbb mmmm m
N E m rt LL ll LL IL ILL LLI LL IL LL LL O IL IL IL Q Q 9a Q a Q Q LL LL LL'': EL LL IL IL LL
O y G m an d
d v d v d• d d O d V d p d d d• d}d a
,o!N
—
o cn r� n�n m e�cn�n c-in ">'�
a u z'a nie m'v 'v �m M" 1�' NI jai j 'al "craA? _ al��l ?
m _

Q
I,
MW i� 0 W O V O ICI I �- O< W W C'IMN to WfOO pp N ml
W' N W b b b W N N N.m O .N N O O W O v ml i0 10 0 r
Nm N N 17 1: N h m 00 b V m 6 O 6 V 6Vla f0
INS N R1
N
oo
0I e ^ of v oI fV po b
ebi ed V b ri t3 t0 fV i N n A A A ei 'i eai NI b o 0 o 0 o. !o o 0 0 0 o 0 0 0 o c N c y n m °w o `o `o `o 0 o o
E E E E E E E E E E E E E E E a'a i'vv'a�a'aE'v 'v E E'E E E E E
E E U O
,1 NIN ��7 n OIU
o a a .pp U KmL?YHNI m
U U o N a a
oI Q � O 10
cl U O 0 O a
W f 0 f- O M C7 m Or p m 0 H O N Hf N (y
GO CO N N �O N U U V U N U K Y.
p M IO N
` Ni? N N N V �m V b a s Q d Q>G.G d m p A N IO
m` ,0`m `m `m `m `m U `m U O O a a LL>> p U o U U U
IEj IIE�I IL IL �E IE IL m IE m J,J m m�..d Q OQ Z,'Z Z '�LL m m m m
E E E E •E E E E E EI E E E E '
al a- 0-a la IL a a a a a a a a a u. a a
E E'. E E' E E E E E E E E E E E E 0 E E E
EI El
E E E E E E E E E E E E E E 5 E E E
o'. o. 0' of t o 0 0 0 0 0 0 0 o c u o o O o o
U UI U U IUD v U U U U U U U
m Oi m W CI Ot W Oi c ` W O N U U O _`` m ` `
E' E E = EI E� E EI E y - -` 'E E E E E E
`o- o1 o o `o' o o `0 0 0 0 0 o >.Q¢<4 o o 0 o o o
U. IU, U U U U U U = U U'. UI `m
9 m!' 01 0o
45 LL.IE ti Y
IL LL'' LL LL IL a LL LL IL LL IL LL IL mLL 0LL E mLL mLL LL �m m, m ,a l "m 888.88m ... m mIL mY mLL m
O Oc o LL LL LL LLI 0 0 0 0 U1
0 o O O 0 O' O, (97'd aa a U.0 Ui U O oLL O O oIL OmLLLL�•E' E i �. E E E E E E E E E
:
a a'. a a s !a! la a a a a a alaaa� I :a. a I
m, �a a m m''. mi m m I 1 1 1 m
a o
1 8 sl 3 3
E 'E E EIS E EI E' E E E E E E m EEE 0 E E E
E E E E E' E I E E E. c
o 0 0 o 0 0 l 0 of 0 0 0 o — U U U m U U o U U' U U U IU jU 'U UI U U U U c
mc m W W m m c 0 W m o- W W W c c
•E .� ` E E E 0 E E E E E $ = ` E c'E,,o E E E
`o o o` `o o o t o `o 0 0 0 0 o ¢¢¢1 o `o o o 0 0
U u U U U U', 'U U U U U U U ¢ m m m m m m U U U¢ U U
m 0.,0 m m m. m Y 0 mmm. m W lai LL.7 7 0 0 a3 m
If IE IL ILI IL IL IE. IL IL IL IL IL x m,m a m IL� m LL LL
m m.E m m 'm m !m m m m m m .m 8 E, m m m x m m rn
LL LL O LL LL LL LL a LL LL LL LL LL O 0 0 0 0 O LL LLLL m LL LL LL
o, o'U o O 0 0 0' o 0 0 0 0 0, 3 c�lc�,a`Ia a a`,�i;0 0,U v�'I o 0 0 3 0 0 O
o,o; In 'N n N nl m.In m m m n'm N;mm,ml la vel v in b
S W W N o o p o 0 o O o O o o p o o O o o N o 0 0
�n in�o- n I. N b I.m m�0 b b b b b b b-oI
n in of. . X
0.0 0 0 0.0 0 0 N m 0 0 o 'o'o o 0 0
F f H H'F H H F HI-
LL LL'LL LL LL LL LL LL 'LL B ILL LL LL LL'LL LL LL LL:LL LL'.LL LL LL LL LL LL LL LL LL
tI O IV N N O O N NO O N NO
F N N N
O O O
N N N N N f N N NF�
F' F- F- F- F f F '�Fi H 1-H 1-H H I-.I- I- f F F-.F F- F-
�LL LL LL LL LLI LL iLL LL LL LL,
I I 000000000''.000
Ir. N N N N'N N N N'N N N
a a opp o0''o 000'.000
I
0.
oONmIL �aNIl0,i N Nc o� c e.y} zO Um.Um Um Um Um Um Um UmN Um UI 0mv m0
zzzzzzzzzmzz
2 a v
Osm mma
. VuUmmm
mWI m m m m 0 N m 0000000000I00
NNNoyNVm mnifq y
w w U U
- > p 0 U N y> 0 V,19VNNN NNy 9
m m m m m m 0'UU 0000 U UOOIL)z m m O m 0 O
O mc6, a N N N N N v NiO N v mo m FO 12
N Ip
of K m m m N HO
NN N N N N N '0 IN Ni
iW W W W W W W 0 0000000W m m a
ILL LL LL LL Z m mKaNXNLLry
I,uNryXb
m
C O Id' V IN N I'N''. INN N N N N N NN N N N N N'o N N NN [aV N N N N N IN
N`N N N N N N N N N
ei In. In, 'cn M 12 m m M n
'l�l I` I7 mNI '�! N N, f� a a aN [� j N

� m
o
m a a m m a r N �inl O N �� n
Ol tl1 OI N V ,
Pc of ai of 'v mo c ro N m ri r r ro'.
O O r! V � to'- O I{h., h M D• � _ Wi
N W
p
m r < a ' n $ M1
O 0 16
0 0 O o o o o 0 o o -o o `o Co. o 0 o o o 0 o
E E E E E E E E E E E E E E E E E E E E E E E
LL LL li LL LL LL LL IL IL LL IL LL LL LL IL LL LL LL IL LL IL t� LL
d
m mm N w m
0 C m p v
0 N t� l7 N t7 N N I'o N NI to O I-- lD to GO VI n
N n fmV N N� tN0 E N O N N� O A N �
L d U U U m m d U U 0 m U U IU 0 a 01 U
ILL I-L m m m IL IL m m rL m m �m SILL. lL D: lL I-L IL ILL'
m
E E E E E E E E E E E E
a a m a a a a d a a
3 8 o ol8 8
E E E E' E E E E E E E E !E E' E E E E' EII a E E: E E' E E E E E E E E -i E E E E E E EI
o o o. o o o 0 o o 0 o t o 0 0 0. o o' z
u U U U U c cI c o c U U U. U LS
m rn a rn rn rn m cm rn z
E E'� _ E E = g = E E E E E E E = ._ c c I'E,
o 0 o o o o` o` O o 0 0 o
U U U U U U Q u U U U c4 U Iv U m o = '� U U'. Iv'
m'. m m m' ml ice. d
IL LL LL IL' IL LL LL'. LL Il. LL LL IL LL ILI y IL�E LL IL LL ILI
m m V1 m (� m N' m m m E m m m m�. e 0 INi ImLI LL. LLI to
LL LL LL LL LL. ILL LL LL LL LL
O o o O; 101 O o,� O o O U a o U o o O o O ofoi O
i `m_ W a` N 0 m _`m m A m
E' E E E E E E E E E E E E E E E E E E
a a a a a a a a` a rL a'
of m m"
8 3 8 8i o q 8 8 8 8 8 8 8 8 8 8
E E E E''. E E m E E E E E E E E E E E' E E
E E E E E E 5 E E E E E E E E E E E E E
U U U UI U ',.0 o o o; o o 0 0 o o. o o
m U U U' 'UI U U U U U U U U 'U
¢c m rn rn rn
0 0 ` o. E �' o j 0 o � o o'y oI o EE > v3 U Um U U U
m U U'
' U U U O Q U U U . U U! V U o o `0 0
IL '.LL IL IL LL IL m IL LL LL IL� IL IL IL IL d LL� LL IL LL I IL'
V1 m m m N m s m m m m m E m'� N
LL LL LL LL' LL LL LL LL'E LL', LL LL LL e LL.m LL LLj LL LL
o; 0 0, j o' O o 31' O 0 0 0 0 0 0 0 0 a olo' 0 0: 0 0
��pp m �- m m t0 f0 m t0 fp N - m t0 fNp tN0 m m iO � {(p (NO m
O O O O O O O O O O I O O O O O O O O O O
O O O O O O O O O O O O O O O.O O pp O O
LL LL LL LL LL LL LL LL LL LL LL LL�LL LL LL
N o n "o in M a a a aa a a r
O O O V OO O 00 O O O O O O O O O
a a Iv a a s a v a e e v N a
F- F H f v a v a a a a
N N N N NO 0 N N N N N OI N N N N N N N N N
O O O 0 0 O O 0 0 O O O 0 0 O O O O
N' N N N- N N N �N' N N N N N Iy2CLV '
F f f F f N I '.
LL LL LLi. LL 'LL LL LL LL LL LL i LL LLI LL LL LL LL LL
i
a a
0
N
0 1 ❑ I h
j N U U m m w m m U m a m m m U U
U n n m a s U m Om
Om n a c c N ryry e m e a O E m m O
'to N N'N � N O mC N N :KI O) rc K
w L U U'. U w LL ILL d d LL LL LL a D m mI m m m m
m IL m m m IL'.IL m m m LL.LL m m m IL Q Il.l 11 IL ILL IL IL
o a a la !v N'e v a N N a v v v v v a e e a e e� a
NO NO' N NO N N N N N
N N N N N N N N N N'.N N £1 N N N N'. O N'
m `E�i _m �n co yin M M M' m in m m cn : in
_.N ` a.
=L I