20260723APPLICATION.pdf

RECEIVED
FRC-T-26-01 July 23, 2026
IDAHO PUBLIC
UTILITIES COMMISSION
From: Dani Kinard <[e-mail]>
Sent: Thursday, July 23, 2026 3:39 PM
To: secretary
Subject: 2025 Idaho Broadband Credit Application - Blackfoot Communications, Inc.
Attachments: 2025 BCI ID BROADBAND CREDIT APPLICATION 5.18.26.pdf
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Good afternoon,
Please find attached 2025 Idaho Broadband Credit Application for Blackfoot Communications, Inc.
Sincerely,
Dani Kinard
Corporate Tax and Finance Accountant
Blackfoot Communications
T: 406-541-5222
blackfootcommunications.com
Stay connected:Facebook I Linkedln I Instagram I YouTube
Blackfoot Communications 1 1221 N.Russell St.I Missoula,MT 59808
1

AW
Blackfoot
'MV Communications
Idaho Public Utilities Commission July 24, 2026
Attn: Commission Secretary
PO Box 83720 Sent via email: [e-mail]
Boise, ID 83720-0074
RE: Idaho Broadband Tax Credit Application for tax year ending December 315t,2025
Dear Commission Secretary:
In accordance with Idaho Order No. 35297, GNR-T-21-10 (superseding Order No 28784) and pursuant to
Idaho Code Section 63-30291 (4), please see the enclosed the 2024 Idaho Broadband Equipment Tax Credit
application for Blackfoot Communications, Inc. (Blackfoot Communications).
Given the specific requirements regarding "qualified broadband equipment" per Idaho Code Section 63-
30291, Blackfoot Communications has compiled a list of broadband equipment meeting these statutory
criteria. Blackfoot Communications' broadband investment in 2025 totaled $207,647.74.
Please note when a cable project is completed and placed into service all components of the cable build are
capitalized and reported as a single asset. As such, a capitalized cable asset may include fiber, conduit,
handholes, and other de minimum integral items.
In the event there are questions regarding the enclosed application please contact us at [e-mail].
Sincere) ,
Lori Parker,CPA
Controller
Blackfoot Communications
1221 North Russell Street
Missoula, MT 59808
[phone]
Enclosed:
(i) 2025 Idaho Broadband Equipment Tax Credit Application Summary
(ii) 2025 Idaho Broadband Equipment Tax Credit Application Details
1221 N Russell St 9 Missoula,MT59808•866-541-5000• blackfootcommunications.com

Idaho Broadband Equipment Tax Credit Application Summary
Tax year ending 1213112025
Company Information
1.Name of company: Blackfoot Communications,Inc.dba Fremont Communications
2.Address: 1221 N Russell Street,Missoula,MT 59808
3.Type of company: Telecommunication Carrier
4.Contact person: Dani Kinard,CPA([e-mail])
Equipment Description
5.Broadband services offered: Asymmetric Digital Subscriber Line(ADSL),Very-high-bit-rate Digital Subscriber Line(VDSL),Broadband Ethernet&Wavelength
6.Network description: Fiber optic fed DLC's with 18k non-loaded copper distribution,Fiber Optic transport electronics,Fiber optic backbone and
7.Transmission rate: 256,000 bits per second up to 1,000,000,000 bits per second from a subscriber and 768,000 bits per second up to 1,000,000,000 bits
B.Idaho Subscriber Information: 77 customers with broadband service out of 77 possible.(100%of possible subscribers served).
9.Equipment list: See attached Broadband Equipment List
I hereby certify I have read the applicable statutes for broadband investment income tax credit and believe the equipment listed herein qualifies for the tax credit under Idaho Code 63-30291.
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ID BCIO08028&BCIO08032 BC12024110 See attached Nokia 100G Rexburg to Seattle Circuit Equipment Madison 2025 2.00 60,253.80
ID BC1008029 BC12024192 See attached Nokia 10013 Idaho Falls to Seattle Circuit Equipment Bonneville 2025 1.00 56,186.52
ID B0008039 BCI2025219 See attached FIBER 96.BOC,SM Fiber Optic Cable Bonneville 2025 3,678.00 29,782.35
ID BC1008057 BC12025393 See attached FIBER 96.BOC,SM Fiber Optic Cable Madison 2025 964.00 11,341.58
ID BCI008060 BCI2025001 See attached Fiber 2 Toneable Drop Fiber Optic Cable Madison 2025 336.00 16,092.91
ID BCI008065 BCI2024278 See attached FIBER 96.BOC,SM Fiber Optic Cable Madison 2025 222.00 33,990.58
$ 207,647.74
5/14/2026 BCI-ID 2025 Summary

Idaho Broadband Equipment Tax Credit Application Details
Tax year ending 1213112025
Company Information
1.Name of company: Blackfoot Communications,Inc.dba Fremont Communications
2.Address: 1221 N Russell Street,Missoula,MT 59808
3.Type of company: Telecommunication Carrier
4.Contact person: Dam Kinard,CPA([e-mail])
Date Asset Description Project ID ASSET ID Manufacturer Brand Model Location Qty Item Cost Total Cost of
Installed Project
1/31/2025 Nokia 10OG Rexburg to Seattle BC12024110 BC1008028&BC1008032 Nokia Nokia 300472503 Madison 1.00 1,350.00
1/31/2025 Nokia 100G Rexburg to Seattle BC12024110 BC1008028&BC1008032 Nokia Nokia 301013256 Madison 3.00 3,245.84
1/31/2025 Nokia 10OG Rexburg to Seattle BC12024110 BC1008028&BC1008032 Nokia Nokia 301048492 Madison 3.00 865.81
1/31/2025 Nokia 10OG Rexburg to Seattle BC12024110 BC1008028&BC1008032 Nokia Nokia 3AL82072AA Madison 3.00 2,700.19
1/31/2025 Nokia 10OG Rexburg to Seattle BC12024110 BC1008028&BC1008032 Nokia Nokia 3AL82072AA-C Madison 1.00 315.00
1/31/2025 Nokia 10OG Rexburg to Seattle BC12024110 BC1008028&BC1008032 Nokia Nokia 3KC49010AA Madison 4.00 1,594.95
1/31/2025 Nokia 10OG Rexburg to Seattle BC12024110 BC1008028&BC1008032 Nokia Nokia 3KC49050AB Madison 2.00 4,016.30
1/31/2025 Nokia 10OG Rexburg to Seattle BC12024110 BC1008028&BC1008032 Nokia Nokia 3KC50012AB Madison 2.00 764.71
1/31/2025 Nokia 10OG Rexburg to Seattle BC12024110 BC1008028&BC1008032 Nokia Nokia 3KC50021AA Madison 2.00 214.88
1/31/2025 Nokia 10OG Rexburg to Seattle BC12024110 BC1008028&BC1008032 Nokia Nokia 3KC50022AA Madison 2.00 214.88
1/31/2025 Nokia 10OG Rexburg to Seattle BC12024110 BC1008028&BC1008032 Nokia Nokia 3KC69726AAAA Madison 3.00 1,651.98
1/31/2025 Nokia 10OG Rexburg to Seattle BC12024110 BC1008028&BC1008032 Nokia Nokia 3KC69728AAAA Madison 3.00 983.67
1/31/2025 Nokia 10OG Rexburg to Seattle BC12024110 BC1008028&BC1008032 Nokia Nokia 3KC72164AAAA Madison 2.00 230.92
1/31/2025 Nokia 10OG Rexburg to Seattle BC12024110 BC1008028&BC1008032 Nokia Nokia 3KC73640AAAA Madison 350.00 1,508.50
1/31/2025 Nokia 10OG Rexburg to Seattle BC12024110 BC1008028&BC1008032 Nokia Nokia 8DG59418AA Madison 14.00 329.78
1/31/2025 Nokia 10OG Rexburg to Seattle BC12024110 BC1008028&BC1008032 Nokia Nokia 8DG59613AA Madison 1.00 90.37
1/31/2025 Nokia 10OG Rexburg to Seattle BC12024110 BC1008028&BC1008032 Nokia Nokia 8DG60207AAAA Madison 2.00 3,000.00
1/31/2025 Nokia 10OG Rexburg to Seattle BC12024110 BC1008028&BC1008032 Nokia Nokia 8DG62635AA Madison 4.00 3,320.99
1/31/2025 Nokia 10OG Rexburg to Seattle BC12024110 BC1008028&BC1008032 Nokia Nokia 8DG63207AA Madison 2.00 27,712.48
1/31/2025 Nokia 10OG Rexburg to Seattle BC12024110 BC1008028&BC1008032 Burndy Burndy HSC38FRFT Madison 10.00 17.80
1/31/2025 Nokia 10OG Rexburg to Seattle BC12024110 BC1008028&BC1008032 Datalight Datalight LCUPC/LCUPC D 2mm 2M Madison 2.00 23.74
1/31/2025 Nokia 10OG Rexburg to Seattle BC12024110 BC1008028&BC1008032 Datalight Datalight LCUPC/LCUPC D 2mm 4M Madison 1.00 9.70
1/31/2025 Nokia 10OG Rexburg to Seattle BC12024110 BC1008028&BC1008032 Datalight Datalight LCUPC/SCAPC D 2mm 4M Madison 2.00 97.86
1/31/2025 Nokia 10OG Rexburg to Seattle BC12024110 BC1008028&BC1008032 Datalight Datalight LCUPC/SCAPC D 2mm 6M Madison 1.00 10.73
1/31/2025 Nokia 10OG Rexburg to Seattle BC12024110 BC1008028&BC1008032 Datalight Datalight LCUPC/SCAPC D 2mm 7M Madison 1.00 11.35
1/31/2025 Nokia 10OG Rexburg to Seattle BC12024110 BC1008028&BC1008032 Datalight Datalight SCUPC/SCAPC D 10M Madison 2.00 29.33
1/31/2025 Nokia 10OG Rexburg to Seattle BC12024110 BC1008028&BC1008032 Burndy Burndy YA6CLIBOX Madison 6.00 6.60
1/31/2025 Nokia 10OG Rexburg to Seattle BC12024110 BC1008028&BC1008032 Blackfoot Communications,Inc Blackfoot Communications,Inc INTERNAL LABOR Madison 1.00 5,935.44 60,253.80
4/24/2025 Nokia 10OG Idaho Falls to Seattle BC12024192 BC1008029 Nokia Nokia 300472503 Bonneville 1.00 675.00
4/24/2025 Nokia 10OG Idaho Falls to Seattle BC12024192 BC1008029 Nokia Nokia 301013256 Bonneville 3.00 2,732.43
4/24/2025 Nokia 10OG Idaho Falls to Seattle BC12024192 BC1008029 Nokia Nokia 301048492 Bonneville 3.00 728.87
4/24/2025 Nokia 10OG Idaho Falls to Seattle BC12024192 BC1008029 Nokia Nokia 3ALS2072AA Bonneville 2.00 1,794.12
4/24/2025 Nokia 10OG Idaho Falls to Seattle BC12024192 BC1008029 Nokia Nokia 3KC49010AA Bonneville 2.00 797.47
4/24/2025 Nokia 10OG Idaho Falls to Seattle BC12024192 BC1008029 Nokia Nokia 3KC49050AB Bonneville 1.00 2,008.13
4/24/2025 Nokia 10OG Idaho Falls to Seattle BC12024192 BC1008029 Nokia Nokia 3KC50014AB Bonneville 1.00 383.44
4/24/2025 Nokia 10OG Idaho Falls to Seattle BC12024192 BC1008029 Nokia Nokia 3KC50021AA Bonneville 1.00 107.44
4/24/2025 Nokia 100OG Idaho Falls to Seattle BC12024192 BC1008029 Nokia Nokia 3KC50022AA Bonneville 1.00 107.44
4/24/202-1 Nokia 300G Idaho Falls to Seattle BC12024192 BC1008029 Nokia Nokia 3KC69726AAAA Bonneville 3.00 1,390.68
4/24/2025 Nokia 10OG Idaho Falls to Seattle BC12024192 BC1008029 Nokia Nokia 3KC69728AAAA Bonneville 3.00 828.06
4/24/2025 Nokia 10OG Idaho Falls to Seattle BC12024192 BC1008029 Nokia Nokia 3KC72164AAAA Bonneville 1.00 115.46
4/24/2025 Nokia 10OG Idaho Falls to Seattle BC12024192 BC1008029 Nokia Nokia 3KC73640AAAA Bonneville 350.00 1,270.50
4/24/2025 Nokia 10OG Idaho Falls to Seattle BC12024192 BC1008029 Nokia Nokia 8DG59418AA Bonneville 7.00 164.89
4/24/2025 Nokia 10OG Idaho Falls to Seattle BC12024192 BC1008029 Nokia Nokia 8DG59613AA Bonneville 1.00 90.37
4/24/2025 Nokia 10OG Idaho Falls to Seattle BC12024192 BC1008029 Nokia Nokia 8DG60207AAAA Bonneville 1.00 1,500.00
4/24/2025 Nokia 10OG Idaho Falls to Seattle BC12024192 BC1008029 Nokia Nokia 8DG62635AA Bonneville 2.00 1,660.48
4/24/2025 Nokia 10OG Idaho Falls to Seattle BC12024192 BC1008029 Nokia Nokia 8DG63207AA Bonneville 2.00 27,663.52
4/24/2025 Nokia 10OG Idaho Falls to Seattle BC12024192 BC1008029 Datalight Datalight LCUPC/LCUPC D 2mm 2M Bonneville 1.00 11.87
4/24/2025 Nokia 10OG Idaho Falls to Seattle BC12024192 BC1008029 Datalight Datalight LCUPC/LCUPC D 2mm 4M Bonneville 1.00 33.64
4/24/2025 Nokia 10OG Idaho Falls to Seattle BC12024192 BC1008029 Datalight Datalight LCUPC/LCUPC D 2mm 5M Bonneville 1.00 34.11
4/24/2025 Nokia 10OG Idaho Falls to Seattle BC12024192 BC1008029 Datalight Datalight LCUPC/SCAPC D 2mm 4M Bonneville 1.00 48.93
5/19/2026 2025 details

4/24/2025 Nokia 100G Idaho Falls to Seattle BC12024192 BC1008029 Eastman-Bussmann Eastman-Bussmann TPA-50 Bonneville 10.00 171.89
4/24/2025 Nokia 100G Idaho Falls to Seattle BC12024192 BC1008029 Blackfoot Communications,Inc Blackfoot Communications,Inc INTERNAL LABOR Bonneville 1.00 11,867.78 56,186.52
11/11/2025 FIBER 96.BOC,SM BC12025219 BC1008039 Corning Corning 012EU4-T4700D20 Bonneville 352.00 74.08
11/11/2025 FIBER 96.BOC,SM BC12025219 BC1008039 Corning Corning 096EU4-T4700D20 Bonneville 3,326.00 2,253.70
11/11/2025 FIBER 96.BOC,SM BC12025219 BC1008039 KM Service Company LLC KM Service Company LLC CONTRACTOR LABOR Bonneville 1.00 20,930.00
11/11/2025 FIBER 96.BOC,SM BC12025219 BC1008039 Blackfoot Communications,Inc Blackfoot Communications,Inc INTERNAL LABOR Bonneville 1.00 6,524.57 29,782.35
9/29/2025 FIBER 96.BOC,SM BC12025393 BC1008057 Corning Corning 012EU4-T4700D20 Madison 274.00 57.48
9/29/2025 FIBER 96.BOC,SM BC12025393 BC1008057 Corning Corning 096EU4-T4700D20 Madison 964.00 673.53
9/29/2025 FIBER 96.BOC,SM BC12025393 BC1008057 KM Service Company LLC KM Service Company LLC CONTRACTOR LABOR Madison 1.00 7,566.50
9/29/2025 FIBER 96.BOC,SM BC12025393 BC1008057 Blackfoot Communications,Inc Blackfoot Communications,Inc INTERNAL LABOR Madison 1.00 3,044.07 11,341.58
11/5/2025 Fiber 2 Toneable Drop BC12025001 BC1008060 Corning Corning 012EU4-T4700D20 Madison 336.00 73.89
11/5/2025 Fiber 2 Toneable Drop BC12025001 BC1008060 Grandstream Grandstream HTS12 Madison 3.00 169.55
11/5/2025 Fiber 2 Toneable Drop BC12025001 BC1008060 Grandstream Grandstream HT814 Madison 1.00 67.66
11/5/2025 Fiber 2 Toneable Drop BC12025001 BC1008060 KM Service Company LLC KM Service Company LLC CONTRACTOR LABOR Madison 1.00 6,961.20
11/5/2025 Fiber 2 Toneable Drop BC12025001 BC1008060 Blackfoot Communications,Inc Blackfoot Communications,Inc INTERNAL LABOR Madison 1.00 8,820.61 16,092.91
6/19/2025 FIBER 96.BOC,SM BC12024278 BC1008065 Corning Corning 096EU4-T4700D20 Madison 222.00 150.43
6/19/2025 FIBER 96.BOC,SM BC12024278 BC1008065 Clearfield Clearfield R-GB4-576-CIE-1200-B Madison 1.00 11,827.21
6/19/2025 FIBER 96.BOC,SM BC12024278 BC1008065 KM Service Company LLC KM Service Company LLC CONTRACTOR LABOR Madison 1.00 12,125.00
6/19/2025 FIBER 96.BOC,SM BC12024278 BC1008065 Blackfoot Communications,Inc Blackfoot Communications,Inc INTERNAL LABOR Madison 1.00 9,887.94 33,990.58
TOTAL QUALIFYING BROADBAND COSTS PLACED IN SERVICE IN 2025 207,647.74
5/19/2026 2025 details