20260616Cambridge Telephone Co CAF-ICC - Redacted.pdf

RECEIVED
June 16, 2026IDAHO PUBLIC i
UTILITIES OMMISSION bakert tty
Baker Tilly Advisory Group, LP
601 W Riverside Avenue
Suite 1800
Spokane,WA 99201
VIA ELECTRONIC FILING:[e-mail] United States of America
T:[phone]
June 16, 2026 F:[phone]
Monica Barrios-Sanchez bakertilly.com
Commission Secretary
Idaho Public Utilities Commission
11331 W. Chinden Blvd., Bldg 8, Suite 201-A
Boise, Idaho 83714
RE: WC Docket No. 10-90: Administration of Connect America Fund Intercarrier Compensation
Replacement §54.304(d)(1)
IPUC File No. GNR-T-26-01
Baker Tilly Advisory Group, LP respectfully files with the Idaho Public Utilities Commission (PUC) this
Request for Confidential Treatment of Information (the "Request") on behalf of Cambridge Telephone
Company, Inc.. The Request seeks confidential treatment of certain financial and subscriber
information contained in its filings that include the projected eligibility for CAF ICC funding for July 1,
2026 through June 30, 2027, and Tariff Review Plan (TRP) data governing the local switched access
rates. Public disclosure of such information would likely cause substantial harm to the financial
position of the Company. This request is made pursuant to Idaho Public Utilities Commission Rules of
Procedure, Rule 67.
Pursuant to 47 C.F.R. §54.304(d)(1) of the Federal Communications Commission's rules, enclosed
please find the projected eligibility for CAF ICC funding for July 1, 2026 through June 30, 2027 for
Cambridge Telephone Company, Inc., Study Area Code 472215. This projection includes any true-ups
associated with earlier filing periods. This projection has also been filed with the Federal
Communications Commission and the Universal Service Administrative Company, as the administrator
of the Federal Universal Service Fund.
As previously filed in accordance with 47 C.F.R. §51.909 governing Carrier Access Charges; Cambridge
Telephone Company, Inc. provides supplemental TRP data. Lastly copies of annual certifications
regarding CAF ICC Data reported to the Federal Communications Commission specifically required for
Double Recovery as specified in 47 C.F.R. §57.917 (d)(vii) are included with this filing.
Enclosed is a copy of each page stamped "Redacted For Public Inspection." This information may be
made available to the public. A confidential version was submitted separately to be viewed only by
commission staff.
Baker Tilly Advisory Group,LP and Baker Tilly US, LLP,trading as Baker Tilly,are members of the global network of Baker Tilly
International Ltd.,the members of which are separate and independent legal entities. Baker Tilly US,LLP is a licensed CPA firm that
provides assurance services to its clients.Baker Tilly Advisory Group,LP and its subsidiary entities provide tax and consulting services to
their clients and are not licensed CPA firms.

OF
bakertitty
Should you have any questions regarding this filing, please contact me.
Sincerely,
Samantha Simatos
Manager
[phone]
[e-mail]
Enclosures
cc: Randy Mead (via email)
Baker Tilly Advisory Group,LP and Baker Tilly US, LLP,trading as Baker Tilly,are members of the global network of Baker Tilly
International Ltd.,the members of which are separate and independent legal entities. Baker Tilly US,LLP is a licensed CPA firm that
provides assurance services to its clients.Baker Tilly Advisory Group,LP and its subsidiary entities provide tax and consulting services to
their clients and are not licensed CPA firms.

REDACTED FOR PUBLIC INSPECTION
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REDACTED FOR PUBLIC INSPECTION
Filing Date: 6/16/2026
Filing Entity: Cambridge Telephone
Transmittal Number: 2
COSA, 472215
Intrastate Eligible Recovery Summary
TY 20242025 TY 2025-202 TY 2026-2027
Total FY 2011 Actual Revenue for Transitional Intrastate Access Service Rate Elements Input(Note 1) F9 F9
Baseline Adjustment Factor X Toni FY 2011 Actual Revenue for Transitional Intrastate Access Service Rate Elements .95*x13 0.5133 .95*^14 0.4877 .95*15 0.4633
BAFXTani FY 2011 Actual Revenue for Transitional Intrastate Access Service Rate Elements F9*F10 H9*H10 19"110
Total Expected Maximum Transitional Intrastate Access Service Revenue G54 J54 Q54
Intrastate True-up Adjustment Input Input N54
Total Intrastate Eligible Recovery F11412+F33 H11-H32+H13 111-112+1 I.
Intrastate Rate and Eligible Recovery Calculations
TY 2024-2025 TY 2025-2026 TY 2026-2027
TY 2024-2025 TY 2025-2026 TY 2024-2025 TY 2024- TY 2026-2027
TY 2024-2025 Expected TY 2025-2026 Expected Expected Intrastate 2025 7/1/2026 Expected
Intrastate 7/1/2024 Expected Maximum Expected Maximum TY 2024-2025 Units Less Actual Maximum TY 2024-2025 True Proposed TY 2026-2027 Maximum
Tariff Intrastate Switched Access Rate Elements for Transitional Intrastate Access Unit of Demand Intrastate Intrastate Intrastate 7/1/2025 Intrastate Intrastate Actual Realized Realized Intrastate Intrastate Up Intrastate Intrastate Expected Intrastate
Section USOC Service Categories (e.g.,MOU or D51) Rate(Note 3) Units Revenue Intrastate Rate Units Revenue Intrastate Units Units Revenue Revenue Rate Intrastate Units Revenue
Input(Notes
Input Input Input(Note 2) Input Input Input E*F E Input H*I Input(Note 4) F-K 5,6) E*L or G54-M54 H Input O*P
**TERMINATING TANDEM-SWITCHED TRANSPORT ACCESS SERVICE**
Terminatin Tandem-Switched Common Transport
17.2.2 N/A Tandem Switched Facility MOWMixBIP 0.000763 0,000763 0,000763
17.2.2 N/A Tandem Switched Termination MOUxTerm 0.003956 0,003956 0,003956
Terminatin Tandem Switchin
**ORIGINATING AND TERMINATING DEDICATED TRANSPORT ACCESS SERVICE
Ori nati,g and Terminating Entrance Facilities
Originating and Terminating Tandem-Switched Dedicated Transport
Originating and Terminating Direct-Trpnked Transport
Total
Rate Element Note: Taried rate elements with no expected demand in the forecasted tar ff year have been omittedfrom the TRP.Any realized revenue with omitted rates will be included in the trueup calculation.

REDACTED FOR PUBLIC INSPECTION
Filing Date: 6/16/2026
Flling Entlty: Cambridge Telephone
Transmittal Number: 2
COSA: 472215
Net Reciprocal Compensation Eligible Recovery Summary
TY 2024-2025 TY 2025-2026 TY 2026-2027
Reciprocal Compensation Eligible Recovery Revenue C22 D22 E21
Reciprocal Compensation Eligible Recovery Expense C27 D27 E27
Net Reciprocal Compensation Eligible Recovery C9-CLO E9-E30 G9-G1ni
Reciprocal Compensation Eligible Recovery Revenue Calculations
Ty 2024-2025
Rec.Comp. TY 2026-2027
Eligible TY 2025-2026 Rec. Rec.Co"'
Recovery Comp.Eligible Eligible Recovery
Revenue Category FY 2011 Revenue Revenue Recovery Revenue Revenue
Input .95^13*11 .95-14*e .95a15*B
End Office Switching
Tandem Switching
Common Transport
Transport&Termination
Total
Reciproca l Compensation Eligible Recovery Expense Calculations
7y 202-202'
Rec.Comp. TY 2026-2027
Eligible 7y 2025-2026 Rec. Rec.Comp.
Recovery Comp.Eligible Eligible Recovery
Expense Category FY 2011 Expense Expense Recovery Expense Expense
Input .95^13'B27 .95^14*B27 .95^15*B27
Total Expense

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Filing Date: 6/16/2026
Holding Company: Cambridge Telephone Company,Inc.
Flling Name: Cambridge Telephone
Rate Ceiling Com ...t Chaves Calculation
Study Area EXCHANGES RESIDENCE/NP/BRI/SLB(excloding Lifeline) Total Crnt Yr Max Total Res/NP SLB/BPI MULTI-LINE BUSINESS ...centre, Centcex
Res/NP SLB/BRI Mandatory Ra[e Ceiling Rafe Ceiling Previous Previous nonceM'ex Cen[rex Previous Previous
Tariff Period Tariff Period Stand-alone Mandator, Zone State State Federal Comp.Chgs Comp.Chgs Yr Tariffed Yr Tariffed Tariff Period Tariff Period Federal Yr Tariffed Yr Tariffed
ProieRed Unes Proiec[ed Lines RI rate FAS Charees SLC E911 TRS USF SLC woARC Since 2012 An,Rafe Arc Ra[e ProieRetl Lines ProieRed Lines SLCSLCML6 Arc Ra[e Arc Rate
ID
472235 Cambridge -5 25.J6 $ - $ - $ - $ 1.25 $ - $ 0.25 $ 6.50 5 33.16 5 49.38 $ - $ 3.00 $ 9.20 $ 3.00
4]2235 Cambridge Measured Svc 5 I8.00 $ - $ - $ - $ 1.25 $ - $ 0.25 $ 6.50 $ 26.00 5 33.38 $ - $ 3.00 $ 9.20 5 3..0
4]2235 Council $ 25.76 $ - $ - $ - $ 1.25 $ - $ 0.25 $ 6.50 $ 33.76 5 49.38 $ - $ 3.00 $ 9.20 5 3.no $ 3.00
471211 I"dian Val ley $ 25.J6 $ - $ - $ - $ 1.25 $ - $ 0.25 $ 6.50 $ 33.16 5 49.38 $ - $ 3.00 $ 9.2. $ 3.00 $ 3.00
4]2235 Lowman 5 25.J6 $ - $ - $ - 5 1.25 $ - $ 0.25 5 6.50 $ 33.16 5 33.J6 $ - $ 3.00 $ 9.20 $ 3.00 $ 3.00

REDACTED FOR PUBLIC INSPECTION
Filing Date: 6/16/2026
Nptding Company: Cam bridge Telephone Company,Inc. Enter in cell D6 of this worksheet the amount that is in cell BE40,worksheet 2026 Eligible Recovery Summary,workbook 2026 ROR ILEC ICC data.
Flung Name: Cam bridge Telephone Enter in cell D]of this worksheet the amount that ismIII J10,worksheet CAF Ca I,,workbook 2026 RateCeiling CAF ROR ILEC.
Enter in cell D9 of this worksheet the amount that is in cell M10,worksheet CAF Calc,workbook 2026 RateCeiling CAF ROR ILEC.
Enter in cell D30 of this worksheet the amount that is in cell L10,worksheet CAF Cal,,workbook 1016 RateCeiling CAF ROR ILEC.
Eligible Revenue-Current Yr Recovery
ARC Revenues Assessed Per 51.917lel And Imputed Per 51.917(f)(2) Eligible Revenue-Current Yr Recovery
Tariffed ARC Revenue Tariffed ARC Rev CAF ICC Support+Imputed ARC Rev From CBOL Lines
CAF ICC Support After ARC Imputation For CBOL Lines
Imputed ARC Revenue From Projected CROL Lines Per 51.917(f)(4)
Residential Rate Ceiling $ 30.00
Maximum MLB SLC+ARC $ 12.20
Max ARC forcurrent year.Res/SLB $ 3.00
Max ARC forcurrent year.MLB $ 6.00
Max ARCincreaseperyear:Res/SLB $ 0.S0
Max ARC increase per year:MLB $ 1.00
Totals
State Enh-ORG RESIDENCE/NP/BRI/SLB(excluding Lifeline)
Res/NP SLB/BRI Maximum RES/NP RES/NP Current Year SLB/BRI SLB/BRI Current Year Total Total RES/NP ARC Revenue NonCentrex C.- MLB NonCentrex
Tariff Period Tariff Period Total Rate Previous Yr Maximum Tariffed Previous Yr Maximum Tariffed RES/NP below Res RAI at Tariffed Tariff Period Tariff Period Federal Previous Yr
Proiected Lines Proiected lines CW w/o ARC Arc Rate ARC Rate ARC Rate Arc Rate ARC Rate ARC Rate Rate Ceiling($30) Rate Proiected Lines Pm-d Lines SLC Arc Rate
ID
ID:Cambridge $ 49.3g $ - $ - $ - $ 3.00 $ 3.00 $ 3.00 $ 49.38 NO $ 9.20 $ 3.00
ID:Cambridge Measured Svc $ 33.38 $ - $ - $ - $ 3.00 $ 3.00 $ 3.009.20
ID:Council $ 49.38 $ - $ - $ - $ 3.00 $ 3.00 $ 3.00 $ 49.38 NO $ 9.20 $ 3.00
ID:Indian Valley $ 49.38 $ - $ - $ - $ 3.00 $ 3.00 $ 3.00 $ 49.38 NO $ 9.20 $ 3.00
ID:Lowman $ 33.76 $ $ $ $ 3.00 $ 3.00 $ 3.00 $ 9.20 $ 3.00
Statel:Totals

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Maximum Imputed ARC Revenue From Projected CBOL Lines
Enter the amount that is in cell AHT of this workaheet 111111 K10,workaheet CAFCaIc,workbook 2026 RateCeilipg CAF ROR ILEC.
Total Projected CBOL Line Demand
Enter one-twelfth(1112)of the number that is in cell AG12 of this w,fth-in cell C10,workaheet 61.38 CBOL Rate Calc,workbook 2026 Annual Filing W CAF-BLS,
or cell C33,workaheet 61.39 SA RR Adjustment for CBOL,workbook 2026 61.39 I LEC Special Access Reallocation(CAF-BIS recipients only).
Use the formulas in columns AE,AH,a,d AK below to determine the imputed rates for reside tial,SUB,or MLB CBOL lines,if feasible.Otherwise,input imputed rates m column AN for upspecifled CBOL lines,and describe the development of these inputs in the Description&Justifi
MULTI-LINE BUSINESS Maximum Imputed ARC Revenue From Projected CBOL Lines
NonCentrex NonCentrex Centrex Centrex Centrex Total Total MLB ARC Revenue Res-Tariff Period Res-Imuputed ARC SLB-Tariff Period SUB-Imuputed SUB-Imuputed ARC MLB-Tariff Period MLB-Imuputed MLB-Imuputed ARC Unspecified-Tariff Unspecified-Imuputed
Crnt Yr Max Tariffed Previous Yr Crnt Vr Max Tariffed NonCentrex Centrex Rafes below MLB at Tariffed protected CBOL Line Res-Imuputed ARC Revenue From fBOL Projected CBOL Line ARC Rate on fBOL Revenue From CBOL Projected CBOL Line ARC Rate on CSOL Revenue From CBOL Period Projected CBOL Unspecified-Imuputed ARC Revenue From CBOL
ARC Rate ARC Rate Arc Rate ARC Rate ARC Rate Rate Rate Ra C,iline(S12.2) Rate Demand Rate On CBOL Lines Lines Demand Lines Lines Demand Lines Lines Line Demand ARCRate on CECL Lines Lines
$ 3.00 $ 12.20 $ - YES
$ 3.00 $ 3.00 $ 3.00 $ 3.00 $ 3.00 $ - $ - YES
$ 3.00 $ 3.00 $ 3.00 $ 3.00 $ 3.00 $ 12.20 $ - VES
$ 3.00 $ 3.00 $ 3.00 $ 3.00 $ 3.00 $ 12.20 $ - VES
$ 3.00 $ 3.00 $ 3.00 $ 3.00 $ 3.00 $ 12.20 $ YES

TO BE COMPLETED BY THE REPORTING CARRIER, IF AN AGENT IS FILING DATA ON THE CARRIER'S BEHALF:
Certification of Officer to Authorize an Agent to File Data Reported on Behalf of Reporting Carrier
I certify that(Name of Agent) Baker Tilly Advisory Group, LP is authorized to submit the information reported on behalf of the reporting carrier. I also
certify that I am an officer of the reporting carrier; my responsibilities include ensuring the accuracy of the data provided to the Authorized Agent; and,to the
best of my knowledge, the actual data provided to the Authorized Agent are accurate.
Name of Authorized Agent Baker Tilly Advisory Group, LP
Name of Reporting Carrier C'ambr dge Telephone Company, Inc.
Signature of Authorized Officer �0Date 06/05/2026
Printed name of Authorized Offi erJames M Wescott
Title or position of Authorized Officer CEO
Telephone number of Authorized Officer: 208 257-33 1 4 ext.
472215
Filing Due Date for this form o6/16/2026
Study Area Code of Reporting Carrier (mm/dd/yyyy)
Persons willfully making false statements on this form can be punished by fine or forfeiture under the Communications Act of 1934, 47 U.S.C.§§502,503(b), or fine or
imprisonment under Title 18 of the United States Code, 18 U.S.C.§1001.

TO BE COMPLETED BY THE REPORTING CARRIER,
Certification of Officer as to the Accuracy of the CAF ICC Data Reported
I certify that I am an officer of the reporting carrier;my responsibilities include ensuring the accuracy of the actual data reported;and,to the best of my
knowledge,the information reported on this form is accurate.
Name of Reporting carrier Camb idge Telephone Company, Inc.
Signature of Authorized Officer Date 06/05/2026
Printed name of Authorized O cer James M Wescott
Title or position of Authorized Officer CEO
Telephone number of Authorized Officer: (208)257 33 1 4 ext.
472215 Filing Due Date for this form 0611612026
Study Area Code of Reporting Carrier (mm/dd/yyyy)
Persons willfully making false statements on this form can be punished by fine or forfeiture under the Communications Act of 1934, 47 U.S.C.§§502,503(b),or fine or
imprisonment under Title 18 of the United States Code,18 U.S.C.§1001.
Carrier Cert

TO BE COMPLETED BY AN OFFICER OF THE REPORTING CARRIER
Certification of Officer for Rate-of-Return Carrier Not Seeking Duplicative Recovery
I certify that I am an officer of the reporting carrier and that,to the best of my knowledge, this reporting carrier is not seeking duplicative recovery in
the state jurisdiction for any Eligible Recovery subject to the recovery mechanism as per 51.917(d)(vii).
Name of Reporting Carrier Cam bridge Telephone Company, Inc.
Signature of authorized officer Date 06/05/2026
Printed name of authorized offi r James M Wescott
Title or position of authorized officer CEO
Telephone number of authorized officer: (20�) 257-33 jx,4
472215 Filing Due Date for this form 06/16/2026
Study Area Code of Reporting Carrier (mm/dd/yyyy)
Persons willfully making false statements on this form can be punished by fine or forfeiture under the Communications Act of 1934, 47 U.S.C.§§502,
503(b),or fine or imprisonment under Title 18 of the United States Code,18 U.S.C.§1001.

TO BE COMPLETED BY AN OFFICER OF THE REPORTING CARRIER
Certification of Officer for Rate-of-Return Carrier Eligibility for CAF/ICC Recovery
I certify that I am an officer of the reporting carrier and that,to the best of my knowledge, the reporting carrier on this form certifies that it has
complied with Eligible Recovery§51.917(d)and Access Recovery Charge§51.917(e)and is eligible to receive the CAF ICC support requested pursuant
to §51.917(f).
Name of Reporting Carrier Cambridge Telephone Company, Inc.
Signature of authorized officer Date 06/05/2026
Printed name of authorized offi er James M Wescott
Title or position of authorized officer CEO
Telephone number of authorized officer: (20$) 257-3314
472215 Filing Due Date for this form 06/16/2026
Study Area Code of Reporting Carrier (mm/dd/yyyy)
Persons willfully making false statements on this form can be punished by fine or forfeiture under the Communications Act of 1934, 47 U.S.C.§§502,
503(b),or fine or imprisonment under Title 18 of the United States Code,18 U.S.C.§1001.