20260616Custer Telephone Coop CAF-ICC - Redacted.pdf

RECEIVED 2026
June 16,
IDAHO PUBLLICIC �� bakertitty
UTILITIES COMMISSION
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 Custer Telephone
Cooperative, 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 Custer
Telephone Cooperative, Inc., Study Area Code 472218. 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; Custer
Telephone Cooperative, 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
HECA
Study Area: CUSTER TEL.COOPERATIVE INC. (ID: 472218)
Settlement Type:Cost CONNECT AMERICA FUND
[Data to be provided to USAC/FCC in June 2026 for CAF ICC Purposes]
Test Period 7/1/26-6130/27 Post True-up(Filing)Vie',
Rate-of-Return(ROR)Carrier Revenue Requirement
1 2011 Interstate Switched Access Revenue Requirement
2 FY 2011 Intrastatte Terminating Switched Access Revenues
3 FY 2011 Net Reciprocal Compensation Revenues
4 2011 ROR Carrier Base Period Revenue(Line 1+Line 2+line 3)
5 ROR Carrier Baseline Adjustment Factor(0.95^ 15)
6 ROR Carrier Revenue Requirement(Line 4 x Line 5)
7 Pool Administration Expenses
8 Total ROR Carrier Revenue Requirement(Line 6+Line 7)
Revenues from Reformed Interarrier Compensation(ICC)Rates
9 Intterstate Switched Access Revenues
10 Interstate Allocated Switched Access Revenues*
11 Transitional Intrastate Access Service Revenues
12 Net Transitional Reciprocal Compensation Revenues
13 Total ICC Revenue(Line 10+Line 11+Line 12)
Eligible Recovery
14 TRS Increment
15 Regulatory Fees Increment
16 NANPA Increment
17 Interstate Local Switching Support for Price Cap Affiliates or Estimated Duplicate LSS Costs in CAF II
18 Adjustment fior Double Recovery or Corrections
19 Test Period 24/25 Trueup-Net Impact on Total Eligible Recovery
20 Eligible Recovery(Line 8 -Line 13)+(Line 14+Line 15+Line 16+Line 18+Line 19)-(Line 17)
Revenues from Access Recovery Charges(ARC)
21 Residential ARC Revenues
22 Single Line Business ARC Revenues
23 Multi-Line Business ARC Revenues
24 Total ARC Revenues(Line 21+Line 22+Line 23)
Conned America Fund(CAF)ICC Support**
25 Connect America Fund(CAF)ICC Support(Line 20-Line 24)
Revised CAF ICC Support wkh Imputed ARC Revenues for Broadband-Only Loops
26 Imputed ARC revenue for broadband-only loops
27 Adjusted Test Period 2026-2027 CAFICC Support(Line 25-Line 26)
NOTES:
*Per FCC Designation Order,calculated as(Sum of Line 9 for all TS pod participants)*(Line 1/Sum of Line 1 for all TS pool participants)
**NECA estimate provided for informational purposes only-actual to be calculated by USAC.

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Intrastate Revenues(FCC TR Pexhibit)
Intrastate Revenues
Test Year 2026-2027 Expected Maximum Intrastate Revenue:_ View TRIP report in Excel
Col D Col E Col F Col G Col H Col I Col J Col K Col L Col M Col N
- - H*I 1(L/K)A(12/21)-1I*100 H*L
Rate Element Description Unit of Demand 7/1/2026 Test Year 2025- 7/1/2026 FY 2011 Intrastate FY 2025 Test Year 2026. Intrastate Units TY 2026-27
Interstate Rate 2026 Current Proposed Intrastate Units: Price-out with Intrastate Units:2027 Forecasted Growth Rate% Forecasted
Intrastate Rate Intrastate Rate Terminating for 7/1/2026 Terminating for Intrastate Units Intrastate
Non-Dedicated proposed Non-Dedicated Revenue
or Originating intrastate rate and total for
and Terminating and FY2011 Dedicated
for Dedicated Demand Elements
Elements
Terminating End Office Access Service Terminating End Office,Premium, MOU $0.00000000 $0.00000000 $0.00000000
per nute _
Terminating End Office Access Service Terminating End Office,Non- MOU $0.00000000 $0.00000000 $0.00000000
Premium,per access minute
Entrance Facility,Per Termination Voice Grade Two Wire Termination $68.85 $69.25 $68.85
Entrance Facility,Per Termination Voice Grade Four Wire Termination $110.19 $110.82 $110.19
Entrance Facility,Per Termination High Capacity DS1 _ Termination $335.69 $337.62 $335.69
Entrance Facility,Per Termination High Capacity DS3 _ Termination $3,065.07 $3,082.68 $3,065.07
Entrance Facility,Per Termination Synchronous Optical Channel OC3 Termination $3,125.45 $3,143.40 $3,125.41
Entrance Facility,Per Termination Synchronous Optical Channel OC12 Termination $3,336.96 $3,356.13 $3,336.96
Entrance Facility,Per Termination ESALT2 Mbps Circuit $594.56 $597.981 $594.56
Entrance Facility,Per Termination ESALT 10 Mbps Circuit $640.82 $644.50 $640.82
Entrance Facility,Per Termination ESALT 50 Mbps Circuit $830.23 $835.00 $830.23
Direct Trunked Transport Facility/Mile Voice Grade-Two Wire&FourWire Mile $4.89 $4.92 $4.89
Direct Trunked Transport Facility/Mile High Capacity DS1 Mile $23.01 $23.14 $23.01
Direct-Trunked Transport Facility/Mile High Capacity D53 Mile $200.34 $201.49 $200.34
Direct Trunked Transport Facility/Mile Synchronous Optical Channel OC3 Mile $214.47 $215.70 $214.47
Direct Trunked Transport Facility/Mile Synchronous Optical Channel OC12 Mile $269.18 $270.73 $269.18
Direct Trunked Transport Facility/Mile ESALT 2 Mbps DTF-E1 Circuit Miles $67.74 $68.13 $67.74
Direct Trunked Transport Facility/Mile ESALT 2 Mbps DTF-E2 Circuit Miles $45.16 $45.42 $45.16
Direct Trunked Transport Facility/Mile ESALT2 Mbps DTF-E3 Circuit Miles $67.26 $67.65 $67.26
Direct Trunked Transport Facility/Mile ESALT 2 Mbps DTF-E4 Circuit Miles $112.61 $113.26 $112.61
Direct Trunked Transport Facility/Mile ESALT 10 Mbps DTF-E1 Circuit Miles $171.76 $172.75 $171.76
Direct Trunked Transport Facility/Mile ESALT 10 Mbps DTF-E2 Circuit Miles $103.08 $103.67 $103.08
Direct Trunked Transport Facility/Mile ESALT 10 Mbps DTF-E3 Circuit Miles $169.30 $170.27 $169.30
Direct Trunked Transport Facility/Mile ESALT 10 Mbps DTF-E4 Circuit Miles $347.24 $349.23 $347.24
Direct Trunked Transport Facility/Mile ESALT 50 Mbps DTF-E1 Circuit Miles $480.94 $483.75 $480.94
Direct-Trunked Transport Facility/Mile ESALT 50 Mbps DTF-E2 Circuit Miles $320.65 $322.49 $320.65
Direct Trunked Transport Facility/Mile ESALT 50 Mbps DTF-E3 Circuit Miles $552.90 $556.08 $552.90
Direct Trunked Transport Facility/Mile ESALT 50 Mbps DTF-E4 Circuit Miles $985.36 $991.02 $985.36
Direct Trunked Transport Facility/Termination Voice Grade-Two Wire& Termination $49.30 $49.58 $49.30
Four Wire
Direct Trunked Transport Facility/Termination High Capacity 5S1 Termination $119.31 $120.00 $119.31
Direct Trunked Transport Facility/Termination High Capacity DS3 Termination $766.26 $770.66 $766.26
Direct Trunked Transport Facility/Termination Synchronous Optical Channel Termination $797.82 $802.40 $797.82
OC3
Direct Trunked Transport Facility/Termination Synchronous Optical Channel Termination $1,737.10 $1,747.08 $1,737.10
OC12
Direct Trunked Transport Facility/Termination ESALT 2 Mbps Circuit terms _$158.07 $158.98 $158.07
Direct Trunked Transport Facility/Termination ESALT 10 Mbps Circuit terms $193.24 $194.35 $193.24
Direct Trunked Transport Facility/Termination ESALT 50 Mbps Circuit terms $236.18 $237.541 $236.18
Multiplexing,Per Arrangement D53 to D51 Termination $699.11 $703.13 $699.11
Multiplexing,Per Arrangement D51 to Voice Termination $269.93 $271.48 $269.93
Customer Node Per Node OC3155.50 Mbps Port '096.60 $108.64 $096.73
60
Customer Node Per Node OC12 622.08 Mbps Port $2,096.60 82,108.64 $2,096.60
Customer Premises Port,Per Port OC3 155.52 Mbps Port $238.13 $2379 50 $238.13
Customer Premises Port,Per Port STS-1 51.84 Mbps Port J $285.91 =$147.45 $2146.61
5.91
Customer Premises Port,Per Port D53 44,736 Mbps Port $285.91 5.91
Customer Premises Port,Per Port DS1 1.544 Mbps Port $73.293.29
Add/DropMultiplexing Central Office Port,Per Port DS1 1.544 Mbps Port $58.63 8.63
Add/Drop Multiplexing Central Office Port,Per Port OC3155.52 Mbps Port $238.13 8.13
Add/DropMultiplexing Central Office Port,Per Port DS3 44.736 Mbps Port $146.61 61
Network Blocking,Per Blocked Call Network Blocking,Per Blocked Call, Call $0.01382100 $0.01390000 $0.01382100
Applies to FGD only
ESALT Real Time CoS/QoS,Per ESALT DTF-E1 Facility ESALT 2 Mbps Facility $12.94 $13.011 $12.94
ESALT Real Time COS/QoS,Per ESALT DTF-El Facility ESALT 10 Mbps Facility $64.68 $65.05 $64.68
ESALT Real Time CoS/QoS,Per ESALT DTF-E1 Facility ESALT 50 Mbps Facility $201.29 $202.45 $201.29
ESALT Entrance Facility Protection,Per ESALT Entrance Facility ESALT 2 Circuit $240,12 $241.50 $240.12
Mbps
ESALT Entrance Facility Protection,Per ESALT Entrance Facility ESALT 10 Circuit $240.12 $241.50 $240.12
Mbps
ESALT Entrance Facility Protection,Per ESALT Entrance Facility ESALT 50 Circuit $240.1 $241.50 $240.12
Mbps
Common Channel Signaling Network Connection Signaling Mileage Facility, Mile 86.61 86.65 86.61
Per Mile
Common Channel Signaling Network Connection Signaling Mileage Termination $66.35 $66.73 $66.35
Termination,Per Termination
Common Channel Signaling Network Connection Signaling Entrance Facility,
Per Facility Facility $127.09 $127.82 $127.09
Common Channel Signaling Network Connection STP Port,Per Port Port $654.88 $658.64 $654.88
Terminating Tandem Switched Transport Terminating Tandem Switched Minutes Mile $0.00036300 $0.00036500 $0.00036300
Transport Facility
Terminating Tandem Switched Transport Terminating Tandem Switched Minutes $0.00188800 $0.0018990' $0.00188800
Termination _
Terminating Tandem Switched Transport Terminating Tandem Switching Minutes $0.00476200 $0.00478900 $0.00476200

REDACTED FOR PUBLIC INSPECTION
Nonrecurring Charges Voice Grade Two Wire Facility $406.46 $408.79 $416.46
Nonrecurring Charges Voice Grade Four Wire Facility $406.46 $408.79 $406.46
Nonrecurring Charges High Capacity DS1 Facility $298.08 $299.79 '298.08
Nonrecurring Charges High Capacity DS3 Facility $401.93 $404.24 $401.93
Nonrecurring Charges Synchronous Optical Channel OC3 Facility $325.16 $327.03 $325.16
Nonrecurring Charges Synchronous Optical Channel OC12 Facility $325.16 $327.03 $325.16
Nonrecurring Charges Interim NXX Translation,Per Order Order $198.72 $199.86 $198.72
Nonrecurring Charges FGC and FGD Conversion of Multifrequency Address
Signaling to SS7 Signaling or SS7 Signaling to Multifrequency Address Order $399.23 $401.52 $399.23
Signaling,per 24 trunks convened or fraction thereof on a per order basis _
Nonrecurring Charges Trunk Activation,per 24 trunks activated or fraction Order $414.58 $416.96 $414.58
thereof on a per order basis
Nonrecurring Charges Flexible Automatic Number Identification(Flex AN I), End Office $0.00000000 $0.00000000 $0.00000000
per End Office,per CIC
Nonrecurring Charges ESALT 2 Mbps Facility $481.7 $484.49 $481.72
Nonrecurring Charges ESALT 10 Mips Facility $4818484.49 $481.72
Nonrecurring Charges ESALT 50 Mips Facility $481.72 $484.49 $491.72
Nonrecurring Charges ESALT Direct Trunked Termination,per ESALT Direct Order $317.37 $319.19 $317.37
Trunked Termination installed
Nonrecurring Charges ESALT Entrance Facility Protection,per ESALT
Entrance Facility Facility $486.91 $489.71 $496.91
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A acess Recovery Charges
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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: CUSTER TEL. COOPERATIVE INC.
Signature of authorized officer:James Bennetts Digitally signed by James Bennetts DN:cn=James
Ben netts,email=jd.ben [e-mail],O=custer tel.cooperative Date: 5/21/2026
inc.,l=Challis ID 83226,Date:5/21/2026
Printed name of authorized officer: James Bennetts
Title or position of authorized officer: CEO
Telephone number of authorized officer: 208-879-2281
Study Area Code of 472218 Filing Due Date for this 6/16/2026
Reporting Carrier: form (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,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
certify that(Name of Agent) National Exchange Carrier Association, Inc. (NECA) 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
knwoledge,the actual data provided to the Authorized Agent is accurate.
Name of Authorized Agent: National Exchange Carrier Association, Inc.
Name of Reporting Carrier: CUSTER TEL. COOPERATIVE INC.
Signature of authorized officer:James Bennetts Digitally signed by James Bennetts DN:cn=James
Ben netts,email=jd.ben [e-mail],0=custertel.cooperative Date: 5/21/2026
inc.,l=Challis ID 83226,Date:5/21/2026
Printed name of authorized officer: James Bennetts
Title or position of authorized officer: CEO
Telephone number of authorized officer: 208-879-2281
Study Area Code of 472218 Filing Due Date for this 6/16/2026
Reporting Carrier: form (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: CUSTER TEL. COOPERATIVE INC.
Signature of authorized officer or employee:James Bennetts Digitally signed by James Bennetts DN:cn=James
Ben netts,email=jd.ben [e-mail],O=custer tel.cooperative Date: 5/21/2026
inc.,l=Challis ID 83226,Date:5/21/2026
Printed name of authorized officer or employee: James Bennetts
Title or position of authorized officer or employee: CEO
Telephone number of authorized officer or employee: 208-879-2281
Study Area Code of 472218 Filing Due Date for this 6/16/2026
Reporting Carrier: form (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 Not Seeking Duplicative Recovery
I certify that I am an officer of the reporting carrier and that,to the best of my knowledge,the 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: CUSTER TEL. COOPERATIVE INC.
Signature of authorized officer or employee:James Bennetts Digitally signed by James Bennetts DN:cn=James
Ben netts,email=jd.ben [e-mail],O=custer tel.cooperative Date: 5/21/2026
inc.,l=Challis ID 83226,Date:5/21/2026
Printed name of authorized officer or employee: James Bennetts
Title or position of authorized officer or employee: CEO
Telephone number of authorized officer or employee: 208-879-2281
Study Area Code of 472218 Filing Due Date for this 6/16/2026
Reporting Carrier: form (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.