20260721APPLICATION.pdf

RECEIVED
FZ4-T-26-01 July 21, 2026
IDAHO PUBLIC
UTILITIES COMMISSION
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fat *ea m
2o6s west riverstone drive
suite 202
coeur d'alene,idaho 8381.4
t 509 344 ioo8
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July 21, 2026
VIA ELECTRONIC MAIL
Idaho Public Utilities Commission
Attn: Monica Barrios-Sanchez, Commission Secretary
PO Box 83720
Boise, ID 83720-0074
[e-mail]
RE: Idaho Broadband Tax Credit Application
Dear Monica Barrios-Sanchez:
Fatbeam is submitting an Idaho Broadband Tax Credit Application per Attachment A of Case No.GNR-
T-21-10,Order No.35297.
Fatbeam is a registered CLEC within the State of Idaho,Washington, Montana,Wyoming,Oregon,
Nevada,Arizona and New Mexico. Our services are Lit Ethernet starting with a minimum of 100Mbps
speed upstream and downstream, Dark Fiber, and an Internet product,which is also scalable at other
speeds as requested.We continue to deploy our network in the Post Falls/Coeur d'Alene metro area
where our corporate office is located in 2025.Additionally,since 2021,we have expanded our product
offerings to include fixed wireless at speeds up to 3gbps symmetrical,wireless broadband services
with speeds from 5Mbps to 30Mbps download and up to 5Mbps upload and Fiber To The Home(FTTH)
with speeds up to SGbps symmetrical.The Company continues to expand its FTTH business in the
Boise and Meridian city limits and is the majority of Fatbeam's application.We deployed new network
in Ada,Canyon, Elmore,Gem,Jerome, Kootenai, Payette,and Twin Falls Counties to service the school
districts and surrounding businesses in those areas.We believe this qualifies our equipment under
Idaho Code 63-30291.The school districts are able to use the USAC E-Rate program to help offset the
cost of our service, as it is eligible for Category 1—Telecommunications with E-Rate.
Fatbeam plans on leasing excess capacity on the network to other members of the community.Some
of our larger customers on record as of the end of 2025 are the Coeur d'Alene School District, Post
Falls School District, Lake Pend Oreille School District, Boundary County School District,Avery School
District,Vallivue School District,West Ada School District,Community Library Network,City of Coeur
d'Alene(Police and Fire Stations), City of Sandpoint, City of Star, Idaho Department of IT Services,
Intermax Networks,Verizon Business,CenturyLink, Blackfoot Communications,SpaceX, Kootenai
Health and many local businesses in these markets. Fatbeam's business/enterprise, healthcare,and
government customer base continued to grow in 2025,and we anticipate additional growth in these
channels into 2026 and beyond. 100%of our customer base has access to our broadband services.

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fatbea m
2o65 west riverstone drive
suite soy
coeur d'alene,idaho 8381.4
t 509 3441oo8
f 509 3441.009
Please let me know if you have any further questions regarding our Broadband Tax Credit Application
for 2025.The best way to reach me is via email [e-mail] or phone at(509)344-1008.
Kind regards,
Z�)"19;zl
Kim Devlin
Accounting Manager

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fatbea m
2o65 west riverstone drive
suite soy
coeur d'alene,idaho 83814
t 509 344 ioo8
f 509 3441009
Idaho Broadband Equipment Tax Credit Application
Company Information
1. Name of Company: Fatbeam, LLC
2. Address: 2065 W Riverstone Dr., Ste. 202, Coeur d'Alene, ID 83814
3. Type of Company: Telecom Carrier, ISP, Wireless Provider
4. Contact Person: Kim Devlin
2065 W Riverstone Dr., Ste. 202
Coeur d'Alene, ID 83814
[e-mail]
C: [phone]
O: [phone]
Equipment Description
5. Broadband services Fiber Optic WAN and Wireless services
offered:
6. Network description: Fatbeam operates a 100G backbone
network that feeds the broadband
equipment throughout the state of
Idaho. From the point of presences,the
customers are fed via direct access fiber,
fiber to the home,fixed microwave or
broadband radio setups.
7.Transmission rate: From 5dn/5up to 30dn/5 up on
broadband wireless, up to 1.4G sync on
fixed microwave, 1G sync on FTTH and
beyond with direct fiber.
8. Number and %of 449 non-residential ID customers and
customers served: 3,532 residential ID customers for a total
of 3,981 ID customers.
2,952 of ID customers can be served by
the equipment identified in the
Broadband Equipment List.The

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fatbea m
2o65 west riverstone drive
suite soy
coeur d'alene,idaho 8381.4
t 509 3441oo8
`509 3441-009
equipment list is 100%for the provision
of fiber optic networks.
1,029 of our residential customers are
on wireless broadband service.
Total number of non-ID customers is
482. 0%of non-ID customers can be
served by the equipment identified in
the Broadband Equipment List. None of
the deployed network crosses state
lines.
9. Equipment list: See attached Broadband Equipment List
Fatbeam, LLC attests that the items listed in Exhibit A are necessary to the
provision of broadband service and an integral part of the broadband network.
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 63-3029I.
X� Z�)e
Kim Devlin
Accounting Manager
Fatbeam

Broadband Manufacturer
Description /Provider Network Equipment Brand-Model Number City Date Installed Sum of Cost City County
Fiber Optic Cable Corning SMF 24 814,463 12/31/25 11,035,314.82 Meridian Ada County
Fiber Optic Cable Corning SMF 144 115,163 12/31/25 1,560,365.49 Meridian Ada County
Fiber Optic Cable Corning SMF 24 3,000 12/31/25 2,721,234.51 Boise Ada County
Fiber Optic Cable Corning SMF 24 205,926 12/31/25 1,265,710.72 Boise Ada County
Fiber Optic Cable Corning SMF 96 33,711 12/31/25 207,202.46 Boise Ada County
Fiber Optic Cable Corning SMF 24 1,865 5127/25 44,726.92 Nampa Canyon County
Fiber Optic Cable Corning SMF 144 5,996 5127/25 143,797.65 Nampa Canyon County
Fiber Optic Cable Corning SMF 24 166 5130/25 6,179.25 Eagle Ada County
Fiber Optic Cable Corning SMF 144 4,600 5130/25 171,232.09 Eagle Ada County
Fiber Optic Cable Corning SMF 24 254 11/14/25 7,374.60 Meridian Ada County
Fiber Optic Cable Corning SMF 144 4,520 11/14/25 131,233.06 Meridian Ada County
Fiber Optic Cable Corning SMF 24 183 10/31/25 6,453.79 Meridian Ada County
Fiber Optic Cable Corning SMF 96 1,567 10/31/25 55,262.74 Meridian Ada County
Fiber Optic Cable Corning SMF 288 1,780 10/31/25 62,774.52 Meridian Ada County
Fiber Optic Cable Corning SMF 24 760 8129125 31,625.77 Emmett Gem County
Fiber Optic Cable Corning SMF 144 1,936 8129125 80,562.49 Emmett Gem County
Fiber Optic Cable Corning SMF 24 192 3/6/25 6,353.66 Eagle Ada County
Fiber Optic Cable Corning SMF 144 2,424 3/6/25 80,214.97 Eagle Ada County
Fiber Optic Cable Corning SMF 6 570 12/19/25 20,748.61 Twin Falls Twin Falls County
Fiber Optic Cable Corning SMF 96 1,395 12/19/25 50,779.49 Twin Falls Twin Falls County
Fiber Optic Cable Corning SMF 24 196 7/31/25 2,427.67 Boise Ada County
Fiber Optic Cable Corning SMF 96 5,521 7/31/25 68,383.38 Boise Ada County
Fiber Optic Cable Corning SMF 24 2,192 6/24/25 69,244.15 Meridian Ada County
Fiber Optic Cable Corning SMF 6 381 9/15125 24,044.95 Boise Ada County
Fiber Optic Cable Corning SMF 288 570 9/15125 35,972.75 Boise Ada County
Fiber Optic Cable Corning SMF 24 3,742 7/2/25 57,771.65 Vallivue Canyon County
Fiber Optic Cable Corning SMF 12 158,400 12/31/25 48,513.68 Meridian Ada County
Fiber Optic Cable Corning SMF 6 142 11/21/25 5,632.44 Emmett Gem County
Fiber Optic Cable Corning SMF 144 1,053 11/21/25 41,767.36 Emmett Gem County
Fiber Optic Cable Corning SMF 24 1,456 9/3/25 47,092.16 Meridian Ada County
Fiber Optic Cable Corning SMF 24 1,406 11/13/25 46,050.11 Eagle Ada County
Fiber Optic Cable Corning SMF 24 1,422 4/30/25 46,020.32 Meridian Ada County
Fiber Optic Cable Corning SMF 24 892 7/16/25 45,420.50 Caldwell Canyon County
Fiber Optic Cable Corning SMF 24 2,721 5127/25 44,344.91 Athol Kootenai County
Fiber Optic Cable Corning SMF 24 650 5127/25 20,817.88 Meridian Ada County
Fiber Optic Cable Corning SMF 96 724 5127/25 23,187.92 Meridian Ada County
Fiber Optic Cable Corning SMF 24 182 4/18125 6,583.94 Eagle Ada County
Fiber Optic Cable Corning SMF 144 937 4/18125 33,896.42 Eagle Ada County
Fiber Optic Cable Corning SMF 24 1,698 5129/25 6,453.26 Jerome Jerome County
Fiber Optic Cable Corning SMF 144 8,245 5129/25 31,335.15 Jerome Jerome County
Fiber Optic Cable Corning SMF 24 310 5119/25 3,149.71 Boise Ada County
Fiber Optic Cable Corning SMF 144 3,256 5119/25 33,082.16 Boise Ada County
Fiber Optic Cable Corning SMF 24 1,068 7/24/25 35,828.98 Coeur d'Alene Kootenai County
Fiber Optic Cable Corning SMF 24 838 5129125 35,797.32 Hayden Kootenai County
Fiber Optic Cable Corning SMF 24 227 2117/25 5,674.75 Mountain Home Elmore county
Fiber Optic Cable Corning SMF 96 1,171 2117/25 29,273.69 Mountain Home Elmore county
Fiber Optic Cable Corning SMF 24 1,076 4/8/25 33,686.15 Star Ada County
Fiber Optic Cable Corning SMF 24 353 7/9/25 33,592.70 Emmett Gem County
Fiber Optic Cable Corning SMF 24 210 11/25/25 4,446.30 Eagle Ada County
Fiber Optic Cable Corning SMF 144 1,144 11/25/25 24,221.73 Eagle Ada County
Fiber Optic Cable Corning SMF 144 77,760 12/31/25 28,542.06 Boise Ada County
Fiber Optic Cable Corning SMF 24 558 9/30/25 27,167.73 Emmett Gem County
Fiber Optic Cable Corning SMF 24 756 4/21/25 26,955.96 Meridian Ada County
Fiber Optic Cable Corning SMF 24 1,287 7/2/25 26,291.74 Vallivue Canyon County
Fiber Optic Cable Corning SMF 24 1,594 1/17/25 24,913.41 Post Falls Kootenai County
Fiber Optic Cable Corning SMF 24 428 8/20/25 24,491.33 Vallivue Canyon County
Fiber Optic Cable Corning SMF 24 464 8129125 24,439.09 Meridian Ada County
Fiber Optic Cable Corning SMF 24 570 1013125 24,066.23 Eagle Ada County
Fiber Optic Cable Corning SMF 12 885 12/17/25 23,050.97 Meridian Ada County
Fiber Optic Cable Corning SMF 24 794 8118125 23,042.85 Meridian Ada County
Fiber Optic Cable Corning SMF 24 476 6/24/25 22,853.22 Meridian Ada County

Fiber Optic Cable Corning SMF 24 1,620 8/6/25 22,391.12 Payette Payette County
Fiber Optic Cable Corning SMF 24 686 3/10/25 21,105.62 Hayden Kootenai County
Network Equipment Adtran ADTRAN TASK 8X 10G10G XPON OLT MODULE LT 1 3111/25 7,173.12 Meridian Ada County
Network Equipment Adtran ADTRAN PN1287937F1-SDX631QV XGS 2.5G/1P,OPTICAL NETWORK TERMINAL 68 11/30/25 8,672.16 Boise Ada County
Network Equipment Adtran ADTRAN PN1287937F1-SDX631QVXGS2.5G/1P,OPTICAL NETWORK TERMINAL 33 12/31/25 4,220.58 Boise Ada County
Network Equipment Adtran ADTRAN PN1287937F1-SDX631QVXGS2.5G/1P,OPTICAL NETWORK TERMINAL 55 11/19/25 7,014.24 Boise Ada County
Network Equipment Adtran ADTRAN PN1287937F1-SDX631QVXGS2.5G/1P,OPTICAL NETWORK TERMINAL 40 11/30/25 5,101.27 Boise Ada County
Network Equipment Adtran ADTRAN PN1287937F1-SDX631QV XGS 2.5G/1P,OPTICAL NETWORK TERMINAL 20 12/31/25 2,557.93 Boise Ada County
Network Equipment Adtran ADTRAN PN1287943F1,SDX632VXGS10G/2.5G/1PNAOPTICAL NETWORK TERMINAL 20 5131/25 3,973.69 Meridian Ada County
Network Equipment Adtran ADTRAN PN1287944F1-SDX631Q XGS 2.5GBENA LT,OPTICAL NETWORK TERMINAL 387 10/31/25 48,410.62 Boise Ada County
Network Equipment Adtran ADTRAN PN1287944F1-SDX631Q XGS 2.5GBENA LT,OPTICAL NETWORK TERMINAL 143 11/19/25 17,888.16 Boise Ada County
Network Equipment Adtran ADTRAN PN1287944F1-SDX631Q XGS 2.5GBENA LT,OPTICAL NETWORK TERMINAL 191 10/31/25 23,892.58 Boise Ada County
Network Equipment Adtran ADTRAN PN1287944F1-SDX631Q XGS 2.5GBENA LT,OPTICAL NETWORK TERMINAL 29 11/19/25 3,627.67 Boise Ada County
Network Equipment Adtran ADTRAN PN17600070FlS-8612 SOS 2.5g6DBNA 221 10/31/25 33,935.59 Boise Ada County
Network Equipment Adtran ADTRAN PN17600070FlS-8612 SOS 2.5g6DBNA 53 11/19/25 8,138.40 Boise Ada County
Network Equipment Adtran ADTRAN PN17600070FlS-8612 SOS 2.5g6DBNA 8 11/30/25 1,228.44 Boise Ada County
Network Equipment Adtran ADTRAN PN17600070FlS-8612 SOS 2.5g6DBNA 134 12/31/25 21,511.06 Boise Ada County
Network Equipment Adtran ADTRAN PN17600070FlS-8612 SOS 2.5g6DBNA 109 10/31/25 16,737.46 Boise Ada County
Network Equipment Adtran ADTRAN PN17600070FlS-8612 SOS 2.5g6DBNA 31 11/19/25 4,760.20 Boise Ada County
Network Equipment Adtran ADTRAN PN17600070FlS-8612 SOS 2.5g6DBNA 4 11/30/25 614.22 Boise Ada County
Network Equipment Adtran ADTRAN PN17600070FlS-8612 SOS 2.5g6DBNA 78 12/31/25 12,521.36 Boise Ada County
Network Equipment Adtran ADTRAN PN17600070FlS-8612 SOS 2.5g6DBNA 65 5131/25 10,298.64 Meridian Ada County
Network Equipment Adtran ADTRAN PN17600070FlS-8612 SOS 2.5g6DBNA 335 5131/25 51,593.99 Meridian Ada County
Network Equipment Adtran 4187518F42,ADTRAN TASK 10G PON OLT 8 X XGS N2IT 6 3111/25 71,559.32 Meridian Ada County
Network Equipment Adtran 4187518F42,ADTRAN TASK 10G PON OLT 8 X XGS N2IT 4 5131/25 47,683.40 Meridian Ada County
Network Equipment Calix E7-2 Field Install Package(CO&ODC/RT):Shelf with Blank Card,FTA,and Field installation Kit 2 3111/25 1,321.44 Meridian Ada County
Network Equipment Calix E7-2 Field Install Package(CO&ODC/RT):Shelf with Blank Card,FTA,and Field installation Kit 3 10/27/25 2,006.02 Meridian Ada County
Network Equipment Calix QSFP28 to QSFP28100GE Direct Attach Cable(DAC),1m,30AWG,I-Temp,passive 2 10/27/25 415.67 Meridian Ada County
Network Equipment Calix DIM 10G PON-XGS-PON SFP-DD,Dual Channel 10G/10G,Class N1,1577/1270nm,20km,LC,I-Temp,OLT CLEI:BVL3BDGFAA 12 3111/25 11,275.45 Meridian Ada County
Network Equipment Calix DIM 10G PON-XGS-PON SFP-DD,Dual Channel 10G/10G,Class N1,1577/1270nm,20km,LC,I-Temp,OLT CLEI:BVL3BDGFAA 48 10/27/25 45,033.32 Meridian Ada County
Network Equipment Calix E7-210G AXOS-E7-2 XG1601 XGS-PON(2xQSFP-DD,2xSFP+,8x XGS-DD/MPM DIM)CLEI:BVL3BDWFAA 3 3111/25 38,176.97 Meridian Ada County
Network Equipment Calix E7-210G AXOS-E7-2 XG1601 XGS-PON(2xQSFP-DD,2xSFP+,8x XGS-DD/MPM DIM)CLEI:BVL3BDWFAA 5 10/27/25 63,827.97 Meridian Ada County
Network Equipment Calix GigaSpire3-GigaSpire u4xg,GS2128XG,dual band 2x2 Wi-Fi 6,XGSPON WAN,2 GE LAN,1 POTS,AM power adapter CLEI:BVMLK10BRA 32 5131/25 6,628.93 Meridian Ada County
Network Equipment Calix GigaSpire3-GigaSpire BLAST u6txg,GS5229XG,Dual band 2x2+4x4 Wi-Fi 6 RG/Mesh,XGS WAN,10GE+4 GE LAN,2 POTS,USB,AM PA CLEI:BVMNBOOARA 200 5131/25 53,230.80 Meridian Ada County
Network Equipment Calix GigaSpire3-GigaSpire BLAST u6txg,GS5229XG,Dual band 2x2+4x4 Wi-Fi 6 RG/Mesh,XGS WAN,10GE+4 GE LAN,2 POTS,USB,AM PA CLEI:BVMNBOOARA 521 5131/25 138,666.23 Meridian Ada County
Network Equipment Calix GigaSpire3-GigaSpire BLAST u6txg,GS5229XG,Dual band 2x2+4x4 Wi-Fi 6 RG/Mesh,XGS WAN,10GE+4 GE LAN,2 POTS,USB,AM PA CLEI:BVMNBOOARA 139 11/19/25 37,055.30 Meridian Ada County
Network Equipment Calix GigaSpire3-GigaSpire BLAST u6txg,GS5229XG,Dual band 2x2+4x4 Wi-Fi 6 RG/Mesh,XGS WAN,10GE+4 GE LAN,2 POTS,USB,AM PA CLEI:BVMNBOOARA 86 11/30/25 22,926.30 Meridian Ada County
Network Equipment Calix GigaSpire3-GigaSpire BLAST u6txg,GS5229XG,Dual band 2x2+4x4 Wi-Fi 6 RG/Mesh,XGS WAN,10GE+4 GE LAN,2 POTS,USB,AM PA CLEI:BVMNBOOARA 233 12/31/25 62,114.28 Meridian Ada County
Network Equipment Calix GigaSpire u4.2,GS2029E,Dual band 2x2 W i-Fi 6,2.5GE WAN,2.5GE LAN,1 USB,AM Power Adapter 10 11/30/25 1,104.30 Meridian Ada County
Network Equipment Calix GigaSpire u4.2,GS2029E,Dual band 2x2 W i-Fi 6,2.5GE WAN,2.5GE LAN,1 USB,AM Power Adapter 74 12/31/25 8,171.82 Meridian Ada County
TOTAL 19,857,241.93