20260526Staff Comments.pdf

RECEIVED
May 26, 2026
JEFFREY R. LOLL IDAHO PUBLIC
DEPUTY ATTORNEY GENERAL UTILITIES COMMISSION
IDAHO PUBLIC UTILITIES COMMISSION
PO BOX 83720
BOISE, IDAHO 83702
[phone]
IDAHO BAR NO. 11675
Attorney for the Commission Staff
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF INLAND CELLULAR )
LLCIS APPLICATION FOR BROADBAND ) CASE NO. INC-T-25-01
EQUIPMENT TAX CREDIT FOR THE YEAR )
2024 )
COMMENTS OF THE
COMMISSION STAFF
COMMISSION STAFF ("STAFF") OF the Idaho Public Utilities Commission
("Commission"),by and through its attorney of record, Jeffrey R. Loll, Deputy Attorney General,
submits the following comments.
BACKGROUND
On September 12, 2025, Inland Cellular, LLC ("Company") applied to the Commission
for an order confirming that equipment the Company installed during 2024 is"qualified broadband
equipment" under Idaho Code § 63-3029I (Income tax credit for investment in broadband
equipment) ("Application").
In 2001, House Bill 377 was enacted, authorizing income tax credit for the installation of
qualifying broadband infrastructure in Idaho. Idaho Code § 63-3029B(3)(a)(ii). Idaho Code § 63-
3029I allows a taxpayer to receive an investment tax credit for eligible broadband equipment
installed during a calendar year. Qualified broadband equipment is defined as equipment"capable
of transmitting signals at a rate of at least two hundred thousand (200,000) bits per second to a
subscriber and at least one hundred twenty-five thousand (125,000) bits per second from a
STAFF COMMENTS I MAY 26, 2026

subscriber." Idaho Code § 63-3029I(3)(b). If the equipment is installed by a telecommunications
carrier, it must also be "necessary to the provision of broadband services and an integral part of a
broadband network." Idaho Code § 63-3029I(3)(b)(i). The equipment must be primarily used to
provide services to subscribers in Idaho to qualify for the credit. Idaho Code § 63-3029I(3)(b)(vii).
To be eligible for the tax credit, the taxpayer must obtain an order from the Commission
confirming that the installed equipment meets the statutory definition of qualified broadband
equipment. Idaho Code§ 63-3029I(4)Commission Order Nos. 35297 and 36970. Prior to making
such a determination, the Commission requires applicants to submit "a specific list of the
equipment or types of equipment that the applicant is requesting that the Commission determine
is `qualified broadband equipment' as defined in Idaho Code § 63-3029I(3)(b)," and to "[l]ist the
brand, manufacturer, model numbers of the installed equipment, number of items, and total cost."
Order No. 35297, Attachment A. The Commission has emphasized that its "role in applications
for broadband equipment tax credit is limited to `confirming that the installed equipment is
qualified broadband equipment"' and does not extend to approving costs for non-equipment
project expenditures for credit. Order No. 36970 (quoting Idaho Code § 63-3029I(4). Once the
Commission has determined that the installed equipment is eligible for the broadband equipment
tax credit, an order along with the original application is forwarded to the Idaho Tax Commission.
The Company represents that it offers broadband services through evolution-data
optimized ("EVDO") and long term evolution ("LTE") mobile data; fiber; and fixed wireless
broadband services through mobile EVDO and LTE data; fixed wireless; fiber to the premises;
fiber and microwave backhaul; and millimeter wave networks. Application at 1.
The Company states that it provides broadband services to its customers at minimum
transmission rates of three megabits per second ("Mbps") for downloads and one Mbps for
uploads. Id.
The Company represents that during 2024, it served 24,956 subscribers of its 382,699
Idaho points of presence with broadband services (6.52 percent). Id.
The Company reported investing $232,129.40 in qualifying broadband equipment during
2024. Application, Attached Broadband Equipment List.
STAFF COMMENTS 2 MAY 26, 2026

STAFF ANALYSIS
Staff reviewed the Application and documentation submitted to the Commission. As
part of the review process, Staff audited the list of broadband equipment submitted by the
Company. During the review, Staff was unable to verify the items listed in the spreadsheet
as qualified broadband equipment in accordance with Commission Order Nos. 35297 and
36970, which requires the Company to provide the brand, manufacturer, model numbers of
the installed equipment, number of items, and total cost of the listed broadband equipment.
The Company did not provide a brand, manufacturer, or valid model number for many of the
items included in its Application.
On October 06, 2025, Staff requested the missing information through production
requests. In the Company's response on October 27, 2025, the Company provided a revised
list. While the list had changed,many of the items listed had missing or incorrect part numbers
or manufacturers. As a result, Staff was not able to verify the line items highlighted in yellow
in Attachment A to these comments as qualifying broadband equipment pursuant to Idaho
Code § 63-3029I(3)(b) and Commission Order Nos. 35297 and 36970 (Company's Appendix
1 —Amended— PUC Reviewed, attached hereto as Attachment A). Staff has also provided
the reason it believes each highlighted item should be disqualified.
The Company reported that it invested $180,471.33 in qualifying broadband
equipment for 2024. During its review, Staff was able to verify list entries for which the
Company reported investing a total of$2,184.08 in qualifying broadband equipment.
STAFF RECOMMENDATION
Staff recommends that the Commission conditionally deny the Company's
Application with leave to amend for a period of 30 days. Should the Company submit an
amended equipment list within 30 days, Staff will provide the Commission with a
recommendation regarding the amended list.
STAFF COMMENTS 3 MAY 26, 2026

Respectfully submitted this 26t" day of May 2026.
Jeffrey R. Loll
Deputy Attorney General
Technical Staff. Jon Kruck, Allison Moore
I:\Utility\UMISC\COMMENTS\INC-T-25-01 Comments.docx
STAFF COMMENTS 4 MAY 26, 2026

ATTACHMENT A
Case No. INC-T-25-01
Staff Comments
May 26, 2026

MANUFACTURER/PROVIDER PART NUMBER DESCRIPTION TYPE OF EQUIPMENT QUANTITY COST DATESINSTALLED
PVC SCHEDULE CONDUIT,SWEEPS&COUPLINGS FOR ELECTRICAL
PLATT ELECTRICAL NO PART NUMBERS FROM SUPPLIER INSTALLATION NETWORK EQUIPMENT 300 $ 2,132.95 Aug-24 Invalid Part Number
213O1111 FTTA LC DUPLEX-LC DUPLEX JUMPER CONNECTOR SIDE A:LC
D,SM BLUE CONNECTOR SIDE A:LC-D,SM BLUE FAN-OUT LENGTH:FB
L98B-005-XXXX SPECK SHEET,CABLE TYPE:INDOOR/OUTDOOR,OFNR
UL 1666.CABLE OUTER DIAMETER:7MM FIBERTYPE:9/125UM,G657A
ROSENBERGERSITE SOLUTIONS F13-1-9813-005-75000 LENGH;7 NETWORK EQUIPMENT 1 $ 244.63 Jut-24 Nota Manufacturer
TRIPWIRELESS,INC PYL12V185FT 12V/185AH HIGH HEAT BATTERIE NETWORK EQUIPMENT 4 $ 1,796.00 May-24 Nota Manufacturer
TRIPWIRELESS,INC H50613S12A260 HYBRID 7/811N C-12 PAIRS260FT NETWORK EQUIPMENT 1 $ 500.00 Jun-24 Nota Manufacturer
TRIPWIRELESS,INC PYL12V185FT 12V/185AH HIGH HEAT BATTERIE NETWORK EQUIPMENT 4 $ 1,796.00 May-24 Nota Manufacturer
UNICOM ASSET RECOVERY 3HE15386AA 72501XR-E 24SFP+8SFP282QSFP28 GNSSWITH DUAL POWER NETWORK EQUIPMENT 1 $ 2,289.00 Aug-24 Nota Manufacturer
UNICOM ASSET RECOVERY 3HE15386AA 72501XR-E 24SFP+8SFP282QSFP28 GNSSWITH DUAL POWER NETWORK EQUIPMENT 1 $ 2,289.00 Aug-24 Nota Manufacturer
SINGLE MODE OPTICAL 1000BASELX SFP INTERFACE PER ODU
WAV LLC C000065L008A CAMBIUM CAMBIUM 2 $ 458.78 Jut-24 Nota Manufacturer
PTP 670 CONNECTORIZED END WITH AC+DC ENHANCED SUPPLY FCC
SFP,1310NM,LX SMF 10KM,1000BASE DOM,COAXIAL CABLE
WAV LLC C0500067H002C GROUNDING KITS CAMBIUM CAMBIUM 2 $ 5,320.40 May-24 Nota Manufacturer
WINNCOM TECHNOLOGIES HPD2-5WNS RW 2'HP FARB,4.9-5G,DUEAL POT,N/FEMALE DISH LTE 1 $ 1,026.00 Jun-24 Nota Manufacturer
$ 17,852.76
PLATT ELECTRICAL NO PART NUMBERS FROM SUPPLIER MISC CABLES&CONNECTORS FOR ELECTRICAL INSTALLATION NETWORK EQUIPMENT 100 $ 1,076.39 Jun-24 Invalid Part Number/Manufacturer
2B0lLL30UTDOOR RATEDLCD-LCC JUMPERASSEMBLY.CONNECTOR
SIDE A:1X ROSENBERGER LC-DUPLEX,SINGLE MODE WITH DIVIDER TO
FIT RRU;CONNECTORE SIDE B:1 X ROSENBERGER LC-COMPACT,
SINGLE MODE WITH MOLDED BOOT FOR SOLID STRAIGHT
CONNECTIONS;CABLE:FLAME RETARDANT,RISER RATEDAND UV
ROSENBERGERSITE SOLUTIONS FB-L98B-242-12FT RESISTANT LENGTH 12 FT NETWORK EQUIPMENT 12 $ 386.64 Nov-24 Nota Manufacturer
TRIPWIRELESS,INC H61213S24A210 HYBRID CABLES I-11/41N 6-12 PAIRS-230FT NETWORK EQUIPMENT 1 $ 800.00 Jun-24 Nota Manufacturer
TRIPWIRELESS,INC PYL12V185FT 12V/185AH HIGH HEAT BATTERIE NETWORK EQUIPMENT 4 $ 1,967.36 May-24 Nota Manufacturer
TRIPWIRELESS,INC H61213S24A230 HYBRID CABLE I-11/41N 6-12 PAIRS 230FT NETWORK EQUIPMENT 1 $ 900.00 Jun-24 Nota Manufacturer
UNICOM ASSET RECOVERY 3HE15386AA 72501XR-E 24SFP+8SFP282QSFP28 GNSSWITH DUAL POWER NETWORK EQUIPMENT 1 $ 1,787.00 Jun-24 Nota Manufacturer
$ 6,917.39
PROSE 66938732DD-21 4 PORT LOWER 600 MHZ ANTENNA HUAWEIANTENNA 4 $ 4,781.54 May-24 Not a Manufacturer
PROSE 66938732DD-21 4 PORT LOWER 600 MHZ ANTENNA HUAWEIANTENNA 4 $ 4,781.54 May-24 Not a Manufacturer
PROSE 66938732DD-21 4 PORT LOWER 600 MHZ ANTENNA HUAWEIANTENNA 3 $ 3,187.69 May-24 Not a Manufacturer
PROSE 66938732DD-21 4 PORT LOWER 600 MHZ ANTENNA HUAWEIANTENNA 4 $ 4,781.54 May-24 Not a Manufacturer
TRIPWIRELESS,INC PYL12V185FT 12V/185AH HIGH HEAT BATTERIE NETWORK EQUIPMENT 4 $ 1,796.00 May-24 Nota Manufacturer
UNICOM ASSET RECOVERY 3HE15386AA 72501XR-E 24SFP+8SFP282QSFP28 GNSSWITH DUAL POWER NETWORK EQUIPMENT 1 $ 1,787.00 Jun-24 Nota Manufacturer
UNICOM ASSET RECOVERY 3HE15386AA 72501XR-E 24SFP+8SFP282QSFP28 GNSSWITH DUAL POWER NETWORK EQUIPMENT 1 $ 2,289.00 Aug-24 Nota Manufacturer
VALMONT P2108 2-3/8"x108"SHEDULE 40 GALVINIZED PIPE HUAWEIANTENNA 1 $ 146.00 Sep-24
VALMONT P2108 2-3/8"x108"SHEDULE 40 GALVINIZED PIPE HUAWEIANTENNA 1 $ 146.00 Sep-24
VALMONT P2108 2-3/8"x108"SHEDULE 40 GALVINIZED PIPE HUAWEIANTENNA 1 $ 146.00 Sep-24
WAV LLC C030045A10113 3 GHZ PMP 450M INTERGRATED ACCESS POINT,90 DEGREE CAMBIUM 1 $ 8,173.28 Oct-24 Not a Manufacturer
$ 32,015.59
AMAZON-YZWEN SMAPTPACK S 242100.410 MONITORING SMAPTPACK S 242100410 MONITORING CELLSITE POWER PACKS 2 $ 580.12 Feb-24 Not a Manufacturer

MIKE'S MECHANICAL IQ4000VS ICE QUBE HVAC UNIT M HVAC REPLACEMENT 1 $ 4,863.10 Sep-24 Not a Manufacturer
7210 SAS-K 2F4T6C ETHERNET SYSTEM EXTENDED TEMPERATURE
NOKIA 3HE10960AA RANGE NETWORK EQUIPMENT $ 1,925.00 Jun-24 Invalid Part Number
PS-7210 SAS-K 2F4T6C ETR AC SUITS 12 PORT DEVICE ETR AND 7210
NOKIA 3HE10964AA SAS-DXP ETR NETWORK EQUIPMENT $ 330.00 Jul-24 Invalid Part Number
NOKIA 3HE00271AA AC POER CABLE NEMA 5-15P TO IEC 60320 C1310A/110V 1.8 METER NETWORK EQUIPMENT $ 41.25 Jun-24 Invalid Part Number
NOKIA 3HE10966AA PS-7210 SAS-K2F4T6C ETR+24V FC SUITS 12 PORT DEVICE ETR ONLY NETWORK EQUIPMENT $ 288.75 Jul-24 Invalid Part Number
7210 SAS-K 2F6C4T,RELEASE 23.X BASE OS LICENSE/NATIVE AND
NOKIA 3HE11467HA MPLS ETHERNET L2VPNS LICENSE NETWORK EQUIPMENT $ 192.50 Jul-24 Invalid Part Number
NOKIA 3HE13426AA ACC-7210 SAS-K2F4T6C ETR RACK MOUNT NETWORK EQUIPMENT $ 192.50 Jul-24 Invalid Part Number
7210 SAS-K 2F4T6C ETHERNET SYSTEM EXTENDED TEMPERATURE
NOKIA 3HE10960AA RANGE NETWORK EQUIPMENT $ 1,925.00 Jun-24 Invalid Part Number
PS-7210 SAS-K 2F4T6C ETR AC SUITS 12 PORT DEVICE ETR AN D 7210
NOKIA 3HE10964AA SAS-DXP ETR NETWORK EQUIPMENT $ 330.00 Jul-24 Invalid Part Number
NOKIA 3HE00271AA AC POER CABLE NEMA 5-15P TO IEC 60320 C1310A/110V 1.8 METER NETWORK EQUIPMENT $ 41.25 Jun-24 Invalid Part Number
NOKIA 3HE10966AA PS-7210 SAS-K2F4T6C ETR+24V FC SUITS 12 PORT DEVICE ETR ONLY NETWORK EQUIPMENT $ 288.75 Jul-24 Invalid Part Number
7210 SAS-K 2F6C4T,RELEASE 23.X BASE OS LICENSE/NATIVE AND
NOKIA 3HE11467HA MPLS ETHERNET L2VPNS LICENSE NETWORK EQUIPMENT $ 192.50 Jul-24 Invalid Part Number
NOKIA 3HE13426AA ACC-7210 SAS-K2F4T6C ETR RACK MOUNT NETWORK EQUIPMENT $ 192.50 Jul-24 Invalid Part Number
UNICOM ASSET RECOVERY 3HE15386AA 72501XR-E 24SFP+8SFP282QSFP28 GNSSWITH DUAL POWER NETWORK EQUIPMENT 1 $ 2,289.00 Aug-24 Nota Manufacturer
UNICOM ASSET RECOVERY 3HE15386AA 72501XR-E 24SFP+8SFP282QSFP28 GNSSWITH DUAL POWER NETWORK EQUIPMENT 1 $ 2,289.00 Aug-24 Nota Manufacturer
UNICOM ASSET RECOVERY 3HE15386AA 72501XR-E 24SFP+8SFP282QSFP28 GNSSWITH DUAL POWER NETWORK EQUIPMENT 1 $ 2,289.00 Aug-24 Nota Manufacturer
UNICOM ASSET RECOVERY 3HE15386AA 72501XR-E 24SFP+8SFP282QSFP28 GNSSWITH DUAL POWER NETWORK EQUIPMENT 1 $ 2,289.00 Aug-24 Nota Manufacturer
$ 20,539.22
PROSE 66938732DD-21 4 PORT LOWER 600 MHZ ANTENNA HUAWEIANTENNA 4 $ 4,781.54 May-24 Not a Manufacturer
PROSE 66938732DD-21 4 PORT LOWER 600 MHZ ANTENNA HUAWEI ANTENNA 4 $ 4,781.54 May-24 Not a Manufacturer
PROSE 66938732DD-21 4 PORT LOWER 600 MHZ ANTENNA HUAWEIANTENNA 4 $ 4,781.54 May-24 Not a Manufacturer
DSA-R640-SFF-8-3PCIE/CPU-INTEL-SILVER- DELL POWEREDGE r6402.58 PORT I U RACK MOUNT EMS SERVER
STI-STALLARD TECHNOLOGIES,INC 4110-8C-2.1GHZ-11M-SR3GH WITH INTEL SILVER 41108 CORE NETWORK EQUIPMENT 1 $ 2,576.50 Jul-24 Nota Manufacturer
UNICOM ASSET RECOVERY 3HE15386AA 72501XR-E 24SFP+8SFP282QSFP28 GNSSWITH DUAL POWER NETWORK EQUIPMENT 1 $ 1,747.00 Sep-24 Nota Manufacturer
VALMONT P2108 2-3/8"x108"SHEDULE 40 GALVINIZED PIPE HUAWEIANTENNA 1 $ 146.00 Sep-24
VALMONT P2108 2-3/8"x108"SHEDULE 40 GALVINIZED PIPE HUAWEIANTENNA 1 $ 146.00 Sep-24
VALMONT P2108 2-3/8"x108"SHEDULE 40 GALVINIZED PIPE HUAWEIANTENNA 1 $ 146.00 Sep-24
$ 19,106.12
ICC VERTICAL PLASTIC FINGER DUCT FOR 7 RACK,SIDE OR CENTER
AMAZON-BEACHAUDIO 17494678 MOUNT,4"WX5"D,TWO 7 FT SETS(FOUR 35"PCS) NETWORK EQUIPMENT 4 $ 693.92 Nov-24 Nota Manufacturer
PANDUIT PP2S-S10-C PAN-POST STANDOFF CABLE TIE MOUNT,NYLON
AMAZON-IMAGE ELECTRONICS PP2S-S10-C 6.6,60 INCH,NATURAL(100 PACK) NETWORK EQUIPMENT 1 $ 132.00 Oct-24 Nota Manufacturer
BUACOZ 6 METER 20FT LC/UPC-FC/UPC SINGLE-MODE FIBER OPTIC
CABLE LC TO FC OS2 JUMPER OPTICAL PATCH CORD DUPLEX 9/125UM
AMAZON-KINGWEB FIBER EQUIPMENT SDBZLCFC6 YELLOW LC-FC NETWORK EQUIPMENT 2 $ 22.86 Aug-24 Nota Manufacturer
CED-CONSOLIDATED ELECTRICAL DIST COND4/GC112400ASMBL/12085 SCHEDULE-40 CONDUIT/4"RIGID/EMT STRUT STRAP/GLUE WIREANDCABLE 300 $ 2,385.58 Jul-24 Not a Manufacturer
EBAY FGS-HNTR(166671631883) COMMSCOPE FGS-HNTR 1/2 THREADED ROD BRACKET KIT 1/2" NETWORK EQUIPMENT 10 $ 179.50 Aug-24 Nota Manufacturer
EBAY-EMCOMMUNICATIONS FGS-ACC-134(394608628797) ADC TE COMMSCOPE FIBERGUIDE 10 QUICK KNOBS W/T-BOLTS NETWORK EQUIPMENT 2 $ 148.56 Aug-24 Nota Manufacturer
ADC TE COMMSCOPE 4X2 VERTICAL 15"SLOTTED DUCT KIT 6 FT
EBAY-EMCOMMUNICATIONS FGS-KTW2-E(334382571094) YELLOW NETWORK EQUIPMENT 4 $ 697.12 Aug-24 Nota Manufacturer

EBAY-EMCOMMUNICATIONS FGS-HLDR(333208766320) 5/8 ADC TE COMMSCOPE FIBERGUIDE LADDER RACK BRACKET KIT 5/8"NETWORK EQUIPMENT 20 $ 280.00 Oct-24 Not a Manufacturer
5/8 A ADC TE COMMSCOPE FIBERGUIDE 5/8"THREADED MOD ROD
EBAY-EMCOMMUNICATIONS FGS-HNTR(392362036477) BRACKET KIT NETWORK EQUIPMENT 10 $ 300.00 Aug-24 Nota Manufacturer
1M(3FT)MTP&JUMPER,MTP-12 UPC(FEMALE)TO MTP-12 UPC
(FEMALE)12 FIBERS,MULTIMODE(OM-4)PIENUM(OFNP),035DB NAX
FS 68017 TTOE B NAGEBTA CBG=GS CIDE 85447000 NETWORK EQUIPMENT 4 $ 172.00 Apr-24
5M(16FT)MTP JUMPER,MTP 12 UPC(FEMALE)TO MTP&12
UPC(FEMALE),12 FIBERS,MULIMODE(OM4),PLENUM(CFNP),0.35DB
FS 68023 MAX TYPE B,MAGENTA CN HS CODE 85447000 NETWORK EQUIPMENT 10 $ 690.00 Apr-24
3N(10FT)LC UPCTO LC UPC DUPLEX OM3 MULTIMODE RISER(CFNR)
FS 41728 2.OMM FIBER OPTIC PATCH CABLE CN HS CODE 8544700 NETWORK EQUIPMENT 3 $ 17.10 Apr-24
2N(7FT)LC UPC TO LC UPC DUPLEX OM3 MULTIMODE RISER(OFN R)
FS 41729 2.0 MM FIBER OPTIC PATCH CABLE CN HSCODE 85447000 NETWORK EQUIPMENT 10 $ 156.00 Apr-24
1M(3FT)LC UPC TO LC UPC DUPLEXOM3 MULTIMODE RISER(OFNR)
FS 41730 2.0 MM FIBER OPTIC PATCH CABLE CN HSCODE 8544700 NETWORK EQUIPMENT 10 $ 47.00 Apr-24
7FT(2.1M)CAT6A 26AWG SNAGLESS SHIELDED(5/FTP)PVC CM
FS 148298 ETHERNET NETWORK PATCH CABLE,RED CN HSCODE 85444210 NETWORK EQUIPMENT 15 $ 60.00 Apr-24
FS 68017/68023 JUMPERS,UPC-S,FIBER PATCH CABLES,ETHERNET CABLES NETWORK EQUIPMENT 14 $ 862.00 Oct-24 Invalid Part Number
FS 41728/41729/41730/148298 JUMPERS,UPC-S,FIBER PATCH CABLES,ETHERNET CABLES NETWORK EQUIPMENT 38 $ 280.10 Oct-24 Invalid Part Number
KIMBALL ELECTRONICS SHX FD120Y-2000-P SHX FD120Y-CON-P NETWORK EQUIPMENT 9 $ 496.40 Aug-24 Nota Manufacturer
KIMBALL ELECTRONICS SHX FD120Y-HE90-P 4 $ 143.40 Not a Manufacturer
KIMBALL ELECTRONICS SHX FD120Y-HT-P 6 $ 390.80 Aug-24 Not a Manufacturer
KIMBALL ELECTRONICS SHX FD120-SWFDH-P 11 $ 206.40 Aug-24 Not a Manufacturer
KIMBALL ELECTRONICS SHX FD120Y-IR45-P 1 $ 30.40 Aug-24 Not a Manufacturer
KIMBALL ELECTRONICS SHX FD120Y-ER45-P 1 $ 32.60 Aug-24 Not a Manufacturer
KIMBALL ELECTRONICS SHX FD120Y-CON-P 20 $ 242.40 Aug-24 Not a Manufacturer
CARLING CIRCUIT BREAKERS CIRCUIT BREAKER M SE ROHS
MOUSER ELECTRONICS 691-MA1B146151A262J COMPLIANT NETWORK EQUIPMENT 15 $ 749.40 Aug-24 Nota Manufacturer
4-POST ADJUSTABLE RACK,37U,12-24THREADED,CASTER
NAVEPOINT 406966 COMPATIBLE,BLACK NETWORK EQUIPMENT 2 $ 603.98 Oct-24
CHANNELL COMPERCISL CORP 10IN X 10IN GOAT PEDESTAL DARK
NETCEED NIENAP000108/GP1030C3BKLH3011 GREEN DUAL OFFSET BRACKETS HEX FIBER OPTIC LOGO NETWORK EQUIPMENT 24 $ 3,327.60 Sep-24 Nota Manufacturer
POWER&TELEPHONE SUPPLY 120122D01 FIBER 12 LT DCM SJ SAGEL FREE ZWP SM NETWORK EQUIPMENT 2500 $ 1,256.85 Apr-24 Nota Manufacturer

POWER&TELEPHONE SUPPLY 12048RD01 FIBER 48 LT DCM SJ SA GELL FREE CIRBUBG SNF28E+ NETWORK EQUIPMENT 3862 $ 2,318.52 Sep-24 Nota Manufacturer
SFP28,850NM,SR,MMF,100M,25G,C-TEMP,LC,DDM:NOKIA-
PRECISION OPTICAL TECHNOLOGIES PRE-SFP25G-SR-AL7X ALCATEL 3HE14834AA COMPATIBLE NETWORK EQUIPMENT 16 $ 1,200.00 Jun-24 Nota Manufacturer
SFP,LX,1310NM,1G,1OKM,SMF/LC,C-TEMP,DDM NOKIA
PRECISION OPTICAL TECHNOLOGIES PRE-SFP-30-AL7X 3HE000028CACAPATIBLE NETWORK EQUIPMENT 30 $ 750.00 Nov-24 Nota Manufacturer
SFP,COPPER,30/100/1000M,100M,R145,I-TEMP:NOKIA
PRECISION OPTICAL TECHNOLOGIES PRE-SFP-TME-AL7X 3HE00062CB COMPATIBLE NETWORK EQUIPMENT 30 $ 1,050.00 Nov-24 Nota Manufacturer
SFP,,CWDM,1570NM,ZR,SMF,80KM,10G,C-TEMP,LC,DDM;NOKIA
PRECISION OPTICAL TECHNOLOGIES PRE-SFP10G-057-80-AL7X 3HE05894AA COMPATIBLE NETWORK EQUIPMENT 2 $ 380.00 Oct-24 Nota Manufacturer
SFP+,850NM,SR,MMF,300M,10G,C-TEMP,LC DDM;NOKIA
PRECISION OPTICAL TECHNOLOGIES PRE-SFP10G-SR-AL7X 3HE0482AA COMPATIBLE NETWORK EQUIPMENT 54 $ 1,890.00 Oct-24 Nota Manufacturer
SFP+,850NM,SR,MMF,300M,10G,C-TEMP,LC DDM;CISCO SFP-lOG-
PRECISION OPTICAL TECHNOLOGIES PRE-SFPSOG-SR-CSCO SRCOMPATIBLE NETWORK EQUIPMENT 4 $ 140.00 Oct-24 Nota Manufacturer
SFP+,850NM,SR,MMF,300M,10G,C-TEMP,LC,DDM,El0GSFPSR
PRECISION OPTICAL TECHNOLOGIES PRE-SFPSOG-SR-INTL COMPATIBLE NETWORK EQUIPMENT 50 $ 1,750.00 Oct-24 Nota Manufacturer
QSFP28,850NM,SR4,MMF,100G,C-TEMP,MPO,DDM;NOKIA
PRECISION OPTICAL TECHNOLOGIES PRE-QSFP28-SR4-AL7X 3HE10551AA COMPATIBLE NETWORK EQUIPMENT 10 $ 990.00 May-24 Nota Manufacturer
SFP,LX,1310NM,1G,1OKM,SMF/LC,C-TEMP,DDM NOKIA
PRECISION OPTICAL TECHNOLOGIES PRE-SFP-30-AL7X 3HE000028CACAPATIBLE NETWORK EQUIPMENT 30 $ 750.00 May-24 Nota Manufacturer
SFP,COPPER,30/100/1000M,100M,R145,I-TEMP:NOKIA
PRECISION OPTICAL TECHNOLOGIES PRE-SFP-TME-AL7X 3HE00062CB COMPATIBLE NETWORK EQUIPMENT 30 $ 1,050.00 May-24 Nota Manufacturer
SFP+,LR,1310NM,10G,1OKM,SMF/LC,C-TEMP,DDM;NOKIA
PRECISION OPTICAL TECHNOLOGIES PRE-SFP10G-30-AL7X 3HE04823AA COMPATIBLE NETWORK EQUIPMENT 30 $ 1,170.00 May-24 Nota Manufacturer
SFP+,850NM,SR,MMF,300M,10G,C-TEMP,LC,DDM,NOKIA
PRECISION OPTICAL TECHNOLOGIES PRE-SFP10G-SR-AL7X 3HE04824AA COMPATIBLE NETWORK EQUIPMENT 25 $ 875.00 May-24 Nota Manufacturer
SFP+,850NM,SR,MMF,300M,10G,C-TEMP,LC,DDM,El0GSFPSR
PRECISION OPTICAL TECHNOLOGIES PRE-SFPSOG-SR-INTL COMPATIBLE NETWORK EQUIPMENT 25 $ 875.00 May-24 Nota Manufacturer
QSFP28,LWDM,ER4 LITE,SMF,25-40KM,100G,C-TEMP,LC,DDM,
PRECISION OPTICAL TECHNOLOGIES PRE-QSFP28-ER4L-AL7X 3HE11239AARA01 COMPATIBLE NETWORK EQUIPMENT 4 $ 5,996.00 May-25 Nota Manufacturer
PROSE A000318 E45D-21 2 PORT ANTENNA 45 DEGREE B71 HUAWEI ANTENNA 2 $ 1,562.00 May-24 Not a Manufacturer
lB07LL 14 FIBER-7 CHANNELS(6 CHANEL+1 SPARE)9/125 UM
SINGLE MODE OPTICAL FIBER TRUNK.CONNECTORE TOP:7 XLC-
COMPACTDUPLEX,:CONNECTOR BOTTOM;7 X LC-COMPACT
ROSENBERGER SITE SOLUTIONS FB-048A0101-225 DUPLEX,;LENGTH:225 FEET NETWORK EQUIPMENT 1 $ 963.04 Mar-24 Nota Manufacturer
ROSENBERGER SITE SOLUTIONS L99-C133-100000 RET CONTROL CABLE,8PIN DIN MAKE-8PIN DIN FEMALE,100 METER NETWORK EQUIPMENT 1 $ 237.04 Mar-24 Nota Manufacturer
ROSENBERGER SITE SOLUTIONS L00-C333-40000 RET CONTROL CABLE,8PIN DIN MAKE-8PIN DIN FEMALE,100 METER NETWORK EQUIPMENT 1 $ 116.73 Mar-24 Nota Manufacturer
213011-1-1 FTTA LC DUPLEX-LC DUPLEX JUMPER CONNECTOR SIDE A:LC
D,SM BLUE CONNECTOR SIDE A:LC-D,SM BLUE FAN-OUT LENGTH:FB
L98B-005-XXXX SPECK SHEET,CABLETYPE:INDOOR/OUTDOOR,OFNR
UL 1666.CABLE OUTER DIAMETER:7MM FIBERTYPE:9/125UM,G657A
ROSENBERGERSITE SOLUTIONS FB-L98B-005-75000 LENGH;75.0M NETWORK EQUIPMENT 2 $ 489.26 Jul-24 Nota Manufacturer
213O11-1-1 FTTA LC DUPLEX-LC DUPLEX JUMPER CONNECTOR SIDE A:LC
D,SM BLUE CONNECTOR SIDE A:LC-D,SM BLUE FAN-OUT LENGTH:FB
L98B-005-XXXX SPECK SHEET,CABLETYPE:INDOOR/OUTDOOR,OFNR
UL 1666.CABLE OUTER DIAMETER:7MM FIBERTYPE:9/125UM,G657A
ROSENBERGERSITE SOLUTIONS FB-L98B-005-75000 LENGH;? NETWORK EQUIPMENT 1 $ 544.63 Jul-24 Nota Manufacturer
SAGENT 010-537-20 PATHFINDER48VDC 55A NETWORK EQUIPMENT 1 $ 238.50 May-24 Nota Manufacturer
SAGENT 010-537-20 PATHFINDER48VDC 55A NETWORK EQUIPMENT 1 $ 238.50 May-24 Nota Manufacturer
lOGBASE-LR SFP,FOR SINGLE MODE FIBER,1310NM,1OKM,LC
SOLID OPTICS SFP-10G-LR-SO DUPLEX NETWORK EQUIPMENT 30 $ 900.00 Mar-24 Nota Manufacturer
NOKIA ROUTER COMPATIBLE,10/100/3000BASE-T SFP,FOR
CATEGORY 5 COPPER WIRE,RJ-45 CONNECTOR,EXTENDED TEMP.-
SOLID OPTICS NDKR-SFP-GE-T-SO 5/+B5C,SOLID OPTICS NETWORK EQUIPMENT 30 $ 900.00 Mar-24 Nota Manufacturer
NOKIA ROUTER COMPATIBLE,1000BASE-SX SFP,FOR MULTIMODE
SOLID OPTICS NOKR-SFP-SG-SO FIBER,850NM.550M,LC DUPLEX CONNECTOR,DOM,SOLID OPTICS NETWORK EQUIPMENT 12 $ 120.00 Sep-24 Nota Manufacturer
DELL POWEREDGE R640 2.5 8-PORT 1U RACK MOUNT SERVER
DSA-R640-SFF-8-3PCIE/CPU-INTEL-SILVER- CHASSIS WITH 3X HALF HEIGHT PCI-E SLOTS WITH INTEL SILVER 4110
STI-STALLARD TECHNOLOGIES,INC 4110-8C-2.1 GHZ SR3GH 8 CORE 2.lGHZ AAM L385W SR3GH NETWORK EQUIPMENT 1 $ 4,845.00 Jun-24 Nota Manufacturer

TALLEY ICTCB15 60VDC 15 AMPS HYDRAULIC MAGNETIC CIRCUIT BREAKER NETWORK EQUIPMENT 12 $ 244.32 May-24 Nota Manufacturer
TALLEY TYCFGS-MH4A-C FIBERGUIDE 2X245DEG HORZ ELBYELLOWWITH COVER NETWORK EQUIPMENT 4 $ 209.76 Jul-24 Nota Manufacturer
TALLEY TYCFGS-MIDY-10F FIBERGUIDE FLEXTUBE 2"X10'SPLIT TUBE,FGS NETWORK EQUIPMENT 2 $ 165.28 Jul-24 Nota Manufacturer
TALLEY R/RFFDL-2W-43M 0-6.0 GHZ 2W 4.3 MALE ROUND TERMINATION LOAD NETWORK EQUIPMENT 24 $ 632.40 Aug-24 Nota Manufacturer
TALLEY ICT200DB-12IRC 12/24/48VDC 200 AMP 19"RACK DUAL BUS BRKR DIST PNLW/ENET NETWORK EQUIPMENT 2 $ 1,718.58 Nov-24 Nota Manufacturer
TRIPWIRELESS,INC PYL12V185FT 12V/185AH HIGH HEAT BATTERIE NETWORK EQUIPMENT 4 $ 1,796.00 May-24 Nota Manufacturer
TRIPWIRELESS,INC PYL12V185FT 12V/185AH HIGH HEAT BATTERIE NETWORK EQUIPMENT 4 $ 1,796.00 May-24 Nota Manufacturer
TRIPWIRELESS,INC PYL12V185FT 12V/185AH HIGH HEAT BATTERIE NETWORK EQUIPMENT 4 $ 1,796.00 May-24 Nota Manufacturer
TRIPWIRELESS,INC PYL12V185FT 12V/185AH HIGH HEAT BATTERIE NETWORK EQUIPMENT 4 $ 1,796.00 May-25 Nota Manufacturer
TRIPWIRELESS,INC PYL12V185FT 12V/185AH HIGH HEAT BATTERIE NETWORK EQUIPMENT 6 $ 2,694.00 May-24 Nota Manufacturer
UNICOM ASSET RECOVERY 3HE35386AA 72501XR-E 24SFP+8SFP282QSFP28 GNSSWITH DUAL POWER NETWORK EQUIPMENT 1 $ 1,787.00 Apr-24 Nota Manufacturer
UNICOM ASSET RECOVERY 3HE35386AA 72501XR-E 24SFP+8SFP282QSFP28 GNSSWITH DUAL POWER NETWORK EQUIPMENT 1 $ 1,787.00 Apr-24 Nota Manufacturer
UNICOM ASSET RECOVERY 3HE35386AA 72501XR-E 24SFP+8SFP282QSFP28 GNSSWITH DUAL POWER NETWORK EQUIPMENT 1 $ 1,787.00 May-24 Nota Manufacturer
UNICOM ASSET RECOVERY 3HE14782AA 72501XR-E ROUTER WITH DUAL DC POWERS NETWORK EQUIPMENT 2 $ 3,494.00 Aug-24 Nota Manufacturer
UNICOM ASSET RECOVERY 3HE35386AA 7250IXR-E 24 SFP+8SFP282QSFP28 GNSS WITH DUAL POWER NETWORK EQUIPMENT 1 $ 1,787.00 Apr-24 Nota Manufacturer
UNICOM ASSET RECOVERY 3HE35386AA 72501XR-E 24SFP+8SFP282QSFP28 GNSSWITH DUAL POWER NETWORK EQUIPMENT 1 $ 2,289.00 Aug-24 Nota Manufacturer
UNICOM ASSET RECOVERY 3HE15386AA 72501XR-E 24SFP+8SFP282QSFP28 GNSSWITH DUAL POWER NETWORK EQUIPMENT 1 $ 1,787.00 Apr-24 Nota Manufacturer
PTP 670 CONNECTORIZED END WITH AC+DC ENHANCED SUPPLY FCC
WAV LLC C050067H002C/C000065L007B LPU AND GROUNDING KIT-CAMBIUM CAMBIUM 1 $ 2,765.92 May-24 Not a Manufacturer
WAV LLC SPD2-5.2NS-RD ANTENNA,SPD,2FT,5.255.85GHZ,2POL,STD-NS,RADOME CAMBIUM 1 $ 434.25 Jun-24 Nota Manufacturer
WAV LLC SPD2-5.2NS-RD ANTENNA,SPD,2FT,5.255.85GHZ,2POL,STD-NS,RADOME CAMBIUM 1 $ 539.19 May-24 Nota Manufacturer
PTP 670 CONNECTORIZED END WITH AC+DC ENHANCED SUPPLY FCC
WAV LLC C050067H002C/C000065L007B LPU AND GROUNDING KIT-CAMBIUM CAMBIUM 1 $ 2,765.92 May-24 Not a Manufacturer
WAV LLC SPD2-5.2NS-RD ANTENNA,SPD,2FT,5.255.85GHZ,2POL,STD-NS,RADOME CAMBIUM 1 $ 434.25 Jun-24 Nota Manufacturer
WAV LLC SPD2-5.2NS-RD ANTENNA,SPD,2FT,5.255.85GHZ,2POL,STD-NS,RADOME CAMBIUM 1 $ 539.19 May-24 Nota Manufacturer
WINNCOM TECHNOLOGIES HPD2-5WNS RW 2'HP PARB,4.9-5G,DUEAL POT,N/FEMALE DISH LTE 1 $ 1,026.00 May-24 Nota Manufacturer
WINNCOM TECHNOLOGIES HPD2-5WNS RW 2'HP PARB,4.9-5G,DUEAL POT,N/FEMALE DISH LTE 1 $ 1,026.00 May-24 Nota Manufacturer
$ 84,040.25
$ 180,471.33

CERTIFICATE OF SERVICE
I HEREBY CERTIFY THAT I HAVE THIS 26th DAY OF MAY 2026, SERVED
THE FOREGOING COMMENTS OF THE COMMISSION STAFF IN CASE NO. INC-
T-25-01, BY E-MAILING A COPY THEREOF, TO THE FOLLOWING:
SHANA O'KELLEY
INLAND CELLULAR, LLC
109 S. 1ST STREET
PO BOX 688
ROSLYN, WA 98941
EMAIL: [e-mail]
PATRICIA JORDAK SECRETARY
CERTIFICATE OF SERVICE