20260324Application.pdf

CSC
RECEIVED
March 24, 2026
IDAHO PUBLIC
UTILITIES COMMISSION
CASE NO.: CAM-T-26-01
March 24, 2026
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 2025 CTC added 0.22 miles of copper and duct and 130.28 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 lost 105 total internet customers this
year bringing the total to 3,016 with at least one of the above-mentioned services. The
availability of these services to CTC's total customer base has increased to 90% 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 orlDNumber In Service Quantity Unit Total Cost County Exchange Description GL State Brand Manufacturer Identification#
CALIX 711GE ONT 2POTS/2GE 2025/01 13 268.87 3,495.33 ADM 530 CIRCUIT EQUIPMENT 2230.10 1 CALIX CALIX 100-01578
CAUX 711GE ONT 2POTS/2GE 2025/03 1 198.54 198.54 ADM 530 CIRCUIT EQUIPMENT 2230.10 1 CALIX CALIX 100-01578
CALIX 711GE ONT 2POTS/2GE 2025/04 1 237.45 237.45 ADM 530 CIRCUIT EQUIPMENT 2230.10 1 CALIX CALIX 100-01578
CAUX 711GE ONT 2POTS/2GE 2025/05 1 257.43 257.43 ADM 530 CIRCUIT EQUIPMENT 2230.10 1 CALIX CALIX 100-01578
CALIX 711GE ONT 2POTS/2GE 2025/07 1 116.76 116.76 ADM 530 CIRCUIT EQUIPMENT 2230.10 1 CALIX CALIX 100-01578
CAUX 711GE ONT 2POTS/2GE 2025/08 1 225.52 225.52 ADM 530 CIRCUIT EQUIPMENT 2230.10 1 CALIX CALIX 100-01578
CALIX 711GE ONT 2POTS/2GE 2025/11 1 107.72 107.72 ADM 530 CIRCUIT EQUIPMENT 2230.10 1 CALIX CALIX 100-01578
CAUX 711GE ONT 2POTS/2GE 2025/12 50 447.09 22,354.31 ADM 530 CIRCUIT EQUIPMENT 2230.10 1 CALIX CALIX 100-01578
CALIX ONTGP4200XHOUTDOOR 2025/12 175 1,058.05 185,159.19 ADM 530 CIRCUIT EQUIPMENT 2230.10 1 CALIX CALIX 100-05589
BRUNDAGE RECTIFIER 2025/07 1 3,246.81 3,246.81 ADM 530 CIRCUIT EQUIPMENT 2232.20 1 CAMBIUM CAMBIUM 2830
CALIX GPON SFP OIM-FORTHALL 2025/12 1 37.33 552.93 ADM 530 CIRCUIT EQUIPMENT 2232.20 1 CLEARFIELD CLEARFIELD 26722023010
CALIXE7-2XG801PON-BEAR 2025/12 1 331.31 1,647.42 ADM 530 CIRCUIT EQUIPMENT 2232.30 1 CALIX CALIX 27762023005
CALIX GPON SFP OIM-CUPRUM 2025/12 2 31.27 44,321.41 ADM 530 CIRCUIT EQUIPMENT 2232.30 1 CALIX CALIX 27542024007
CALIXE7-2XG801GLENDALECAB 2025/12 1 407.93 14,619.53 ADM 530 CIRCUIT EQUIPMENT 2232.30 1 CALIX CALIX 28022023008
CALIX UPGRADE-COUNCIL CO 2025/12 1 11,113.73 11,113.73 ADM 530 CIRCUIT EQUIPMENT 2232.30 1 CALIX CALIX 27702023009
SUBTOTAL BROADBAND EQUIPMENTADAMS COUNTY 287,654.08
Part orlDNumber In Service Quantity Unit Total Cost County Exchange Description GL State Brand Manufacturer Identification#
CAUX 711GE ONT 2POTS/2GE 2025/01 2 396.20 792.40 BO1 590 CIRCUIT EQUIPMENT 2230.10 1 CALIX CALIX 100-01578
CALIX ONTGP4200XHOUTDOOR 2025/01 3 1,246.59 3,739.78 BO1 590 CIRCUIT EQUIPMENT 2230.10 1 CALIX CALIX 100-05589
CAUX 711GE ONT 2POTS/2GE 2025/12 15 560.07 8,400.98 BO1 590 CIRCUIT EQUIPMENT 2230.10 1 CALIX CALIX 100-01578
CALIX ONTGP4200XHOUTDOOR 2025/12 150 1,083.74 162,560.94 BO1 590 CIRCUIT EQUIPMENT 2230.10 1 CALIX CALIX 100-05589
LOWMAN RECTIFIER 2025/07 1 3,246.80 3,246.80 BO1 590 CIRCUIT EQUIPMENT 2232.20 1 CAMBIUM CAMBIUM 2828
CALIX E7-2XG801-LOWMAN 2025/12 3 8,412.70 25,238.09 BO1 590 CIRCUIT EQUIPMENT 2232.30 1 CALIX CALIX 28682025009
CALIXE7-2XG801-PCMHUT 2025/12 2 5,686.40 11,372.79 BO1 590 CIRCUIT EQUIPMENT 2232.30 1 CALIX CALIX 28692025009
CALIX E7-2XG801-ARCHIE CREEK 2025/12 1 8,220.30 8,220.30 BO1 590 CIRCUIT EQUIPMENT 2232.30 1 CALIX CALIX 28702025009
CAMBIUM EPMP4600 6GHZ 2025/12 3 3,675.28 11,025.83 BO1 590 CIRCUIT EQUIPMENT 2232.50 1 CAMBIUM CAMBIUM 285825001
SUBTOTAL BROADBAND EQUIPMENT BOISE COUNTY 234,597.91
Part or ID Number In Service Quantity Unit Total Cost County Exchange Description GL State Brand Manufacturer Identification#
PTP 850C RADIO-SNOWBANK 2025/12 1 32,328.85 32,328.85 CAN 592 CIRCUIT EQUIPMENT 2231.22 1 CAMBIUM CAMBIUM 28432025016
SNOWBANK RECTIFIER 2025/07 2 2,129.26 3,246.80 VAL 592 CIRCUIT EQUIPMENT 2232.20 1 CAMBIUM CAMBIUM 2829
SUBTOTAL BROADBAND EQUIPMENT VALLEY COUNTY 35,575.65
Part orlDNumber In Service Quantity Unit Total Cost County Exchange Description GL State Brand Manufacturer Identification#
CALIX ONTGP4200XHOUTDOOR 2025/O1 1 1,166.73 1,166.73 WAS 570 CIRCUIT EQUIPMENT 2230.10 1 CALIX CALIX 100-05589
CAUXONTGP4200XHOUTDOOR 2025/12 100 1,367.05 136,704.64 WAS 570 CIRCUIT EQUIPMENT 2230.10 1 CALIX CALIX 100-05589
CALIX 711GE ONT 2POTS/2GE 2025/05 1 40.18 40.18 WAS 570 CIRCUIT EQUIPMENT 2230.10 1 CALIX CALIX 100-01578
CAUX 711GE ONT 2POTS/2GE 2025/06 1 40.19 40.19 WAS 570 CIRCUIT EQUIPMENT 2230.10 1 CALIX CALIX 100-01578
CALIX 711GE ONT 2POTS/2GE 2025/10 1 45.78 45.78 WAS 570 CIRCUIT EQUIPMENT 2230.10 1 CALIX CALIX 100-01578
CALIXE7-2XG801-CAMBRIDGE 2025/12 5 19,853.23 99,266.13 WAS 570 CIRCUIT EQUIPMENT 2232.30 1 CALIX CALIX 28832025011
850CRADIO-CAMBRIDGE 2025/12 2 16,164.43 32,328.86 WAS 570 CIRCUIT EQUIPMENT 2231.22 1 CAMBIUM CAMBIUM 28332025016
CAMBIUM EPMP 2000 AP 2025/12 1 2,451.50 2,451.50 WAS 570 CIRCUIT EQUIPMENT 2232.50 1 CAMBIUM CAMBIUM 285625001
SUBTOTAL BROADBAND EQUIPMENT WASHINGTON COUNTY 272,044.01
Part or ID Number In Service Quantity Miles Total Cost County Exchange Description GL State Brand Manufacturer Identification#
BURIED CABLE3P 2025/12 34 0.01 4,255.74 ADM 530 COPPER CABLE 2423.00 1 STERILITE STERILITE 14152025002
BURIED CABLE3P 2025/12 608 0.12 50,249.29 ADM 530 COPPERCABLE 2423.00 1 STERILITE STERILITE 14152025002

SUBTOTAL COPPER CABLE ADAMS COUNTY 54,505.03
Part orlDNumber In Service Quantity Miles Total Cost County Exchange Description GL State Brand Manufacturer Identification#
BURIED CABLE3P 2025/12 512 0.10 2,377.75 WAS 570 COPPERCABLE 2423.00 1 STERILITE STERILITE 9202025011
SUBTOTAL COPPER CABLE WASHINGTON COUNTY 2,377.75
Part orlDNumber In Service Quantity Miles Total Cost County Exchange Description GL State Brand Manufacturer Identification#
FIBER CABLE-48F 2025/08 22,428 4.25 240,635.98 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 22142025008
FIBER CABLE-2F 2025/12 2,946 0.56 22,491.82 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 25352025002
FIBER CABLE-24F 2025/12 4,580 0.87 48,348.57 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 26572025007
FIBER CABLE-12F 2025/12 13,382 2.53 131,417.84 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 26582025007
FIBER CABLE-24F 2025/12 3,760 0.71 27,111.05 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 26842025002
FIBER CABLE-144F 2025/12 7,624 1.44 183,452.49 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 27112025006
FIBER CABLE-96F 2025/12 4,546 0.86 125,691.94 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 27122025006
FIBER CABLE-48F 2025/12 12,580 2.38 206,956.91 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 27142025006
FIBER CABLE-24F 2025/12 3,934 0.75 70,543.65 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 27152025006
FIBER CABLE-12F 2025/12 3,516 0.67 56,685.80 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 27162025006
FIBER CABLE-2F 2025/12 34,836 6.60 484,266.37 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 27172025006
FIBER CABLE-12F 2025/12 2,710 0.51 25,039.41 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 27682025002
FIBER CABLE-4F 2025/08 1,744 0.33 23,270.58 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 27692025008
FIBER CABLE-4F 2025/12 3,427 0.65 24,390.58 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 27792025002
FIBER CABLE-4F 2025/08 1,198 0.23 20,391.61 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 27802025008
FIBER CABLE-2F 2025/12 2,088 0.40 14,860.67 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 27822025002
FIBER CABLE-2F 2025/08 1,150 0.22 9,776.02 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 27822025008
FIBER CABLE-48F 2025/12 30,584 5.79 342,950.71 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 22552025007
FIBER CABLE-48F 2025/08 4,168 0.79 44,719.58 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 22562025008
FIBER CABLE-2F 2025/12 7,576 1.43 65,846.27 ADM 530 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 23382025007
SUBTOTAL FIBER CABLE ADAMS COUNTY 2,168,847.85
Part orlDNumber In Service Quantity Miles Total Cost County Exchange Description GL State Brand Manufacturer Identification#
FIBER CABLE-12F 2025/12 6,002 1.14 66,896.25 BO1 590 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 26482025009
FIBER CABLE-144F 2025/12 7,154 1.35 143,071.34 BO1 590 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 26462025009
FIBER CABLE-24F 2025/12 30,618 5.80 346,411.45 BO1 590 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 26412025009
FIBER CABLE-288F 2025/12 120 0.02 4,140.10 BO1 590 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 28042022007
FIBER CABLE-2F 2025/12 20,860 3.95 177,367.66 BO1 590 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 26492025009
FIBER CABLE-4F 2025/12 11,292 2.14 152,864.87 BO1 590 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 28062025009
FIBER CABLE-72F 2025/12 145 0.03 2,756.58 BO1 590 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 28052022007
FIBER CABLE-96F 2025/12 47,244 8.95 663,875.36 BO1 590 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 26472025009
FIBER CABLE-48F 2025/12 69,992 13.26 602,460.73 BO1 590 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 22862025009
SUBTOTAL FIBER CABLE BOISE COUNTY 2,159,844.34
Part orlDNumber In Service Quantity Miles Total Cost County Exchange Description GL State Brand Manufacturer Identification#
FIBER CABLE-12F 2025/12 1,156 0.22 10,102.82 WAS 570 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 28552025004
FIBER CABLE-12F 2025/12 1,202 0.23 7,816.26 WAS 570 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 28562025004
FIBER CABLE-12F 2025/12 1,358 0.26 8,830.68 WAS 570 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 28672025004
FIBER CABLE-12F 2025/12 6,626 1.25 42,704.58 WAS 570 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 28742025011
FIBER CABLE-12F 2025/12 25,185 4.77 162,317.33 WAS 570 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 28752025011
FIBER CABLE-144F 2025/12 6,450 1.22 63,636.87 WAS 570 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 25732025004
FIBER CABLE-144F 2025/12 5,686 1.08 67,850.03 WAS 570 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 28812025011

FIBER CABLE-24F 2025/12 15,046 2.85 109,125.65 WAS 570 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 28762025011
FIBER CABLE-2F 2025/12 1,070 0.20 6,076.81 WAS 570 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 22532025011
FIBER CABLE-2F 2025/12 2,390 0.45 13,321.27 WAS 570 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 28482025004
FIBER CABLE-2F 2025/12 646 0.12 3,600.64 WAS 570 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 28492025004
FIBER CABLE-2F 2025/12 3,908 0.74 21,782.22 WAS 570 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 28502025004
FIBER CABLE-2F 2025/12 6,692 1.27 37,299.54 WAS 570 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 28512025004
FIBER CABLE-2F 2025/12 19,428 3.68 110,336.62 WAS 570 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 28512025011
FIBER CABLE-2F 2025/12 16,104 3.05 91,458.77 WAS 570 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 28732025011
FIBER CABLE-48F 2025/12 9,425 1.79 70,734.46 WAS 570 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 22542025011
FIBER CABLE-48F 2025/12 979 0.19 6,523.39 WAS 570 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 28582025004
FIBER CABLE-48F 2025/12 9,980 1.89 66,509.39 WAS 570 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 28592025004
FIBER CABLE-48F 2025/12 17,484 3.31 116,518.04 WAS 570 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 28602025004
FIBER CABLE-48F 2025/12 8,857 1.68 59,025.41 WAS 570 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 28662025004
FIBER CABLE-48F 2025/12 21,543 4.08 158,090.44 WAS 570 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 28772025011
FIBER CABLE-4F 2025/12 936 0.18 22,616.66 WAS 570 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 28402025001
FIBER CABLE-4F 2025/12 1,162 0.22 6,711.36 WAS 570 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 28522025004
FIBER CABLE-4F 2025/12 386 0.07 2,229.42 WAS 570 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 28532025004
FIBER CABLE-4F 2025/12 266 0.05 1,536.34 WAS 570 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 28542025004
FIBER CABLE-4F 2025/12 114 0.02 658.43 WAS 570 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 28642025004
FIBER CABLE-72F 2025/12 37,812 7.16 347,451.13 WAS 570 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 28782025011
FIBER CABLE-96F 2025/12 14,667 2.78 118,638.23 WAS 570 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 25742025004
FIBER CABLE-96F 2025/12 20,298 3.84 160,685.88 WAS 570 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 28632025004
FIBER CABLE-96F 2025/12 2,255 0.43 17,851.34 WAS 570 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 28652025004
FIBER CABLE-96F 2025/12 18,122 3.43 172,303.45 WAS 570 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 28792025011
FIBER CABLE-96F 2025/12 48,442 9.17 460,585.17 WAS 570 FIBER CABLE 2423.10 1 PRYSMIAN PRYSMIAN 28802025011
SUBTOTAL FIBER CABLE WASHINGTON COUNTY 2,544,928.63
GRAND TOTAL BROADBAND EQUIPMENT 829,871.65
GRAND TOTAL COPPER CABLE 0.22 56,882.78
GRAND TOTAL FIBER CABLE 130.28 6,873,620.82
FINAL TOTAL BROADBAND EQUIPMENT COPPER&FIBER CABLE $7,760,375.25
GRAND TOTAL BY GENERAL LEDGER
INVESTMENT-WIRELESS INTERNET 1410.34 -
PCS TOWERS 2121.10 -
DIGITAL ELECTRONIC SWITCHING 2212.00 -
CIRCUIT EQUIPMENT-ONT 2230.10 525,643.87
OTHER RADIO FACILITIES-MICROWAVE 2231.22 64,657.71
CIRCUIT EQUIPMENT-TRANSPORT 2232.20 10,293.34
CIRCUIT EQUIPMENT-DLC 2232.30 215,799.40
CIRCUIT EQUIPMENT-WIRELESS 2232.40 -
CIRCUIT EQUIPMENT-DSL 2232.50 13,477.33
CIRCUIT EQUIPMENT-FIBER MUX 2232.60 -
BURIED CABLE 2423.00 56,882.78
BURIED CABLE-FIBER OPTICS 2423.10 6,873,620.82
$7,760,375.25
Broadband Credit *.3% $ 232,811.26