2011Annual Report.pdf

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r ,a'hYiZL,, 1INP OR T
OF
NAME
ALLEN HOOPES
SILVER STAR COMM
P0 BOX 226
FREEDOM WY 83120
TO THE
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UTILITIES COMMISSION
YEAR ENDED 2011
C r-3 _ _< m 0
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ANNUAL REPORT OF SMALL TELEPHONE COMPANIES TO
THE IDAHO PUBLIC UTILITIES COMMISSION
FOR THE YEAR ENDING DECEMBER 31, 2008
COMPANY INFORMATION
Exact name of utility: Silver Star Telephone Company, Inc.
Address of principal office: P.O. Box 226, 104101 Hwy 89, Freedom, WY 83120
Telephone Number Area Code [phone]
Cities or towns served: Wyoming - Freedom, Etna, Alpine, Afton, Bedford; Idaho - Freedom, Irwin, Wayan
Name and title of officer having custody of the general corporate books of account:
Allen R. Hoopes, President
Address of office where corporate books are kept and phone number:
P.O. Box 226, 104101 Hwy 89, Freedom, WY 83120 [phone]
Organized under the laws of the State of: Wyoming
Date of organization: 10/20/1950
Form of organization (proprietorship, association, corporation): Corporation
If a Subchapter S Corporation, please specify: N/A
Name and address of controlling company, if any: N/A
Names of affiliated companies. Give address and description of business:
Columbine Telephone Company, Inc.; P.O. Box 226, Freedom, WY 83120
Telecommunications Services
OFFICERS
Report below the title, name and office address of each general officer of the utility at the end of the
year. If there were any changes during the year, show the name, title, and address of the previous
officer and the date of change.
Title Name Address
President Allen R. Hoopes P.O. Box 226, Freedom, WY 83120
COO Ron B. McCue P.O. Box 226, Freedom, WY 83120
Asst Sec Michelle Motzkus P.O. Box 226, Freedom, WY 83120
VP Finance I Sec Chad Turner P.O. Box 226, Freedom, WY 83120
Rev 3/02 Page 1
DIRECTORS
List the name of each person who was a member of the Board of Directors at any given time during the
year: (Fees related to meetings only.)
Name
and Address
Allen R. Hoopes
Jack Bentley
Bob Foster
Rod R. Jensen
Peggy Zimmer
Term Expired
or Current Term
Will Expire
Indefinate
lndefinate
lndefinate
lndefinate
Indefinate
Meetings Attended
This year
6
6
5
6
5
Fees Paid
During Year
$ 220
$ 220
$ 183
$ 220
$ 183
Name of Chairman of the Board: Allen R. Hoopes
Name of Secretary (or Clerk) of Board: Michelle Motzkus
Number of Meetings of the Board during the year: 6
MANAGERS
List the name of each person who performed management duties for the Company during the year, and
the total wages and bonuses paid to those persons: (Do not include Director fees in these amounts.)
Name
Allen R. Hoopes
Ron B. McCue
Chad H. Turner
George Scherer
Brad Madison
Karen Ricks
Heath Jensen
Caryl Wilkerson
Jennifer Brannen
Title
General Manager I President
Chief Operation Officer
VP Finance
Director of Human Resource
Director of Operations
Engineering Manager
Operations Supervisor
Customer Service Manager
Marketing Manager
Wages and Bonuses Paid
Confidential
Confidential
Confidential
Confidential
Confidential
Confidential
Confidential
Confidential
Confidential
Note: These wges include all dollars paid to managers performing work for Silver Star Telephone as well
as those dollars allocated to Columbine Telephone Company, dba Teton Telecom.
Rev 3/02 Page 2
NOTES TO THE FINANCIAL STATEMENTS
Please provide important information such as changes in accounting or depreciation practices,
extensions or additions to the system; disposal of any substantial portion of the property of the utility;
reorganization, mergers, or consolidations with other companies; leases executed; other contracts
or agreements entered into; changes made in articles of incorporation or amendments; the
occurrence of contingency losses or gains.
None
Rev 3/02 Page 3
BALANCE SHEET
Assets and Other Debits
Balance Balance Increase
Beginning at End or
Title of Account of Year of Year (Decrease)
Current Assets
1120 Cash and Equivalents 2,488,607 1,577,078
1130 Cash
1140 Special Cash Deposits
1150 Working Cash Advances 400 400 -
1160 Temporary Investments 64,634 61,532 (3,101)
1180 Telecommunications Accts. Receivable 185,760 136,430 (49,331)
1181 Accts. Rec. Allow. -Telecommunications 30,000 5,000 (25,000)
1190 Other Accounts Receivable 1,791,349 4,127,598 2,336,249
1191 Accounts Receivable Allow. - Other (26,862) (26,862) -
1200 Notes Receivable
1201 Notes Receivable Allowance
1210 Interest & Dividends Receivable -
1220 Material and Supplies 184,565 352,750 168,185
1280 Prepayments -
1290 Prepaid Rents - - -
1300 Prepaid Taxes - - -
1310 Prepaid Insurance 47,901 13,829 (34,073)
1320 Prepaid Directory Expenses -
1330 Other Prepayments 88,701 249,900 161,199
1350 Other Current Assets -
Noncurrent Assets -
1401 Investment in Affiliated Companies - - -
1402 Investment in Nonaffiliated Companies 5,268,790 5,997,156 728,366
1406 Nonregulated Investments 6,021,791 6,603,760 581,969
1407 Unamortized Debt Issuance Expense -
1408 Sinking Funds -
1410 Other Noncurrent Assets 7,500 7,500 -
1438 Deferred Maintenance & Retirements -
1439 Deferred Charges
1500 Other Jurisdiction Assets - Net
Property, Plant and Equipment -
2001 Telecommunications Plants in Service 34,916,086 38,488,337 3,572,251
2002 Prop. Held for Future Telecom. Use _____ -
2003 Telecom. Plant under Constr. - Short Term 901,997.18 711,717.52 (190,279.66)
2004 Telecom. Plant under Constr. - Long Term -
2005 Telecom. Plant Adjustment -
2006 Nonoperating Plant -
2007 Goodwill -
Depreciation and Amortization Accounts -
3100 Accumulated Depreciated 26,067,475 28,385,889 2,318,413
3200 Accum. Depre. - Held for Future Use -
3300 Accumulated Depreciation - Nonoperating 3,288,517 3,599,805 311,289
3400 Accumulated Amortization - Tangible -
3410 Accum. Amort. - Capitalized Leases
3420 Accum. Amort. - Leasehold Improvements
3500 Accumulated Amortization - Intangible
3600 Accumulated Amortization - Other
TOTAL ASSETS 22,615,228 26,320,430 3,705,202
Rev 3/02 Page 4
BALANCE SHEET
Liabilities & Stockholders Equity
Balance Balance Increase
Beginning at End or
of Year of Year (Decrease)
4,127,531 4,440,896 313,365
800,000 1,725,000 925,000
- 174,791 174,791
25,532 26,204 672
845,593 893,036 47,443
I I -
27,133 6,886 (20,247)
(236,121) (220,853) 15,268
870,646 785,064 (85,582)
5,389,232 4,496,087 (893,144)
1,067,294 1,162,360 95,066
132,043 120,855 (11,188)
278,223 881,507 603,284
(53,492) 249,616 303,108
1,479,277 1,165,558 (313,719)
10,000 10,000 -
4,047,777 6,947,777 2,900,000
(2,202,150) (2,627,773) (425,624)
6,006,708 6,083,417 76,709
22,615,228 26,320,430 3,705,202
Title of Account
Current Liabilities
4010 Accounts Payable
4020 Notes Payable
4030 Advance Billings and Payments
4040 Customer Deposits
4050 Current Maturities - Long -Term Debt
4060 Current Maturities - Capital leases
4070 Income Taxes - Accrued
4080 Other Taxes - Accrued
4100 Net Current Defer. Oper. Income Taxes
4110 Net Current Defer. Nonoper. Income Taxes
4120 Other Accrued Liabilities
4130 Other Current Liabilities
Long-Term Debt
4210 Funded Debt
4220 Premium on Long-Term Debt
4230 Discount on Long-Term Debt
4240 Reacquired Debt
4250 Obligations Under Capital Leases
4260 Advances from Affiliated Companies
4270 Other Long-Term Debt
Other Liabilities & Deferred Credits
4310 Other Long-Term Liabilities
4320 Unamort. Oper. Invest. Tax Credits - Net
4330 Unamort. Nonoper. Invest. Tax Credits - Net
4340 Net Noncurrent Defer. Oper. Income Taxes
4350 Net Noncur. Defer. Nonoper. Income Taxes
4360 Other Deferred Credits
4370 Other Juris. Liab. & Def. Credits - Net
Stockholders' Equity
4510 Capital Stock
4520 Additional Paid-In Capital
4530 Treasury Stock
4540 Other Capital
4550 Retained Earnings
TOTAL LIAB. & OTHER CREDITS
Rev 3/02 Page 5
ANALYSIS OF TELECOMMUNICATIONS PLANT IN SERVICE
Analysis of Telecommunications Plant in Service
1410 Internet Equipment
2111 Land
2112 Motor Vehicles
2113 Aircraft
2114 Special Purpose Vehicles
2115 Garage Work Equipment
2116 Other Work Equipment
2121 Buildings
2122 Furniture
2123 Office Equipment
2124 General Purpose Computers
2211 Analog Electronic Switching
2212 Digital Electronic Switching
2215 Electro-Mechanical Switching
2220 Operator Systems
2231 Radio Systems
2232 Circuit Equipment
2311 Station Apparatus
2321 Customer Premises Wiring
2341 Large Private Branch Exchanges
2351 Public Telephone Terminal Equipment
2362 Other Terminal Equipment
2411 Poles
2421 Aerial Cable
2422 Underground Cable
2423 Buried Cable
2424 Submarine Cable
2426 Intrabuilding Network Cable
2431 Aerial Wire
2441 Conduit Systems
2681 Capital Leases
2682 Leasehold Improvements
2690 Intangibles
TOTAL PLANT ACCOUNTS
TOTAL Company Basis
Balance Plant
Beginning Additions Retired
of Year During year or Sold
472,934 57,382
15,773 -
1,286,748 41,162 (124,467)

2,997,465 172,700

375,232 -

545,965 -

1,039,019 73,231

1,129,087 -

8,969,202 1,818,857 (62,232) (37,505) 10,688,322

15,986,588 1,586,113 17,572,702

283,864 -

958 - 958

34,916,086 3,816,797 (212,237) (32,309) 38,488,337
Transfers Balance
and End

Adjustments of Year

5,197 535,512
15,773
1,203,443
3,170,166
375,232
545,965
1,112,250
1,129,087
Rev 3/02 Page 6
ANALYSIS OF TELECOMMUNICATIONS PLANT ACCOUNTS
IDAHO Operations Only
Balance Plant Transfers Balance
Beginning Additions Retired and End
of Year During Year or Sold Adjustments of Year
Analysis of Telecommunications Plant in Service
2111 Land 7,012 - 7,012
2112 Motor Vehicles - - -
2113 Aircraft -
2114 Special Purpose Vehicles -
2115 Garage Work Equipment -
2116 Other Work Equipment - - -
2121 Buildings 405,804 - 405,804
2122 Furniture - - -
2123 Office Equipment 748 - 748
2124 General Purpose Computers - - -
2211 Analog Electronic Switching
2212 Digital Electronic Switching - - -
2215 Electro-Mechanical Switching
2220 Operator Systems -
2231 Radio Systems 240,335 11,933 (25,539) 226,729
2232 Circuit Equipment 2,585,089 485,170 (39,319) 55,568 3,086,507
2311 Station Apparatus -
2321 Customer Premises Wiring
2341 Large Private Branch Exchanges -
2351 Public Telephone Terminal Equipment -
2362 Other Terminal Equipment -
2411 Poles -
2421 Aerial Cable - - -
2422 Underground Cable - - -
2423 Buried Cable 6,258,708 34,289 6,292,997
2424 Submarine Cable -
2426 Intrabuilding Network Cable -
2431 Aerial Wire
2441 Conduit Systems 2,928 - 2,928
2681 Capital Leases -
2682 Leasehold Improvements - - -
2690 Intangibles - - -
TOTAL PLANT ACCOUNTS 9,500,623 531,392 (64,858) 55,568 10,022,725
Rev 3/02 Page 7
ANALYSIS OF ENTRIES IN ACCUMULATED DEPRECIATION
Account 3100
TOTAL Company Basis
Balance Credits Retirements Balance
Beginning Depreciation During and End
of Year Rate* Year Adjustments of Year
438,172 33.33% 97,340 535,512
977,013 20.00% 264,133 (124,467) 1,116,680
10.00% - 1,050,749 36,591 1,087,340
1,932,683 5.00% 150,637 2,083,319
271,137 FD 52,533 323,670
323,725 14 -20% 76,330 400,056
965,090 14.00% 147,160 - 1,112,250
8.33-12% 94,053 - 363,695 457,748
10.00% (25,539) 452,988 57,921 485,370
6,172,500 10-12.5% 1,010,215 (62,232) 7,120,483
5.00% - - -
12,977,329 5 -20% 526,895 - 13,504,224
5.00% 131,714 14,193 145,907
10,681 5.00% 2,650 13,331
26,067,475 2,530,650 (212,237) 28,385,889
Analysis of Entries in Accumulated Depreciation
1410 Internet
2112 Motor Vehicles
2113 Aircraft
2114 Special Purpose Vehicles
2115 Garage Work Equipment
2116 Other Work Equipment
2121 Buildings
2122 Furniture
2123 Office Equipment
2124 General Purpose Computers
2211 Analog Electronic Switching
2212 Digital Electronic Switching
2215 Electro-Mechanical Switching
2220 Operator Systems
2231 Radio Systems
2232 Circuit Equipment
2311 Station Apparatus
2321 Customer Premises Wiring
2341 Large Private Branch Exchanges
2351 Public Telephone Terminal Equipment
2362 Other Terminal Equipment
2411 Poles
2421 Aerial Cable
2422 Underground Cable
2423 Buried Cable
2424 Submarine Cable
2426 Intrabuilding Network Cable
2431 Aerial Wire
2441 Conduit Systems
2682 Leasehold Improvements
TOTAL
*please list individual depreciation rate for each account.
Rev 3/02 Page 8
ANALYSIS OF ENTRIES IN ACCUMULATED DEPRECIATION
Account 3100
IDAHO Operations Only
Balance Credits Retirements Balance
Beginning Depreciation During and End
of Year Rate* Year Adjustments of Year
Analysis of Entries in Accumulated Depreciation
2112 Motor Vehicles - 20.00% - - -
2113 Aircraft -
2114 Special Purpose Vehicles -
2115 Garage Work Equipment -
2116 Other Work Equipment - 10.00% - -
2121 Buildings 196,037 5.00% 20,334 216,371
2122 Furniture - FD - -
2123 Office Equipment 748 14 -20% - 748
2124 General Purpose Computers - 14.00% - -
2211 Analog Electronic Switching
2212 Digital Electronic Switching - 8.33 -12% - -
2215 Electro-Mechanical Switching
2220 Operator Systems
2231 Radio Systems 103,034 10.00% 21,214 (25,539) 98,709
2232 Circuit Equipment 2,302,140 10 -12.5% 334,866 (39,319) 2,597,688
2311 Station Apparatus -
2321 Customer Premises Wiring
2341 Large Private Branch Exchanges
2351 Public Telephone Terminal Equipment
2362 Other Terminal Equipment
2411 Poles
2421 Aerial Cable - - -
2422 Underground Cable - 5.00% - -
2423 Buried Cable 6,148,783 5-20% 144,215 6,292,997
2424 Submarine Cable -
2426 Intrabuilding Network Cable
2431 Aerial Wire -
2441 Conduit Systems 1,330 5.00% 146 1,476
2682 Leasehold Improvements - 5.00% - -
TOTAL 8,752,072 520,775 (64,858) 9,207,989
*please list individual depreciation rate for each account.
Rev 3/02 Page 9
INVESTMENTS
Report below the investments in Accounts 1401, 1402 and 1406. Identify each investment as to the
account in which included. Minor amounts in Account 1406 may be grouped by classes.
Book Cost of Book Cost of
Investments Investments
Disposed of Held at
Description Date Acquired This year End of Year
Cash Value -Life Ins. Various 1,233,022
Syringa Networks 2000 688,859
PCS Investments Various 2,536,193
Syringa Wireless 2006 187,788
Unicomconnect LLC 2009 24,000
RTFC Capital Credits Various 117,151
RTFC Certificates Various 84,650
Independent Cable Systems 2003 452,921
Economic Development Loan 2000 75,773
Investment-Wells Fargo 2003 -
Silver Star - Afton (CLEC) 1999 6,603,760
Investment-Unicomconnect 2010 596,800
Totals - 12,600,916
RECEIVABLES
Itemize amounts show in Accounts 1180, 1190 and 1200. For notes receivable list each note separately and
include the maturity date and interest rate. Minor amounts in Account 1210 may be combined.
Amount at End of Year
Notes Accounts
Name of Company Receivable Receivable
Customer Billed 482,284
Bridgerland Wireless 12,729
Neca 374,104
Interexchange Carriers 121,828
Goldstar 41,135
Silver Star Afton (117,294)
State USF 12,973
Schools & Libraries -
Other 1,019,095
Totals 4,242,165
Rev 3/02 Page 10
NOTES PAYABLE
For Notes Payable, list each note separately and include the maturity date and interest rate.
Interest
Name of Creditor Date of Note Rate Due Date Face Amount
RTFC Jul-09 Various Jul-12 1,725,000
Totals 1,725,000
ACCOUNTS PAYABLE
Report below all Accounts Payable amounting to more than $100.00
Name of Creditor
Fed, State, Local Tax
Corporate Benefits
NECA
Long Distance Carriers
World Visions
Various Other Vendors
Inter Company
Amount
22,181
1,307,188
6,297
402,986
1,858,742
555,061
288,440.83
Totals 4,440,896
LONG - TERM DEBT
Accounts 4210, 4240, 4250, 4260, 4270 and 4310
List the required data for each obligation included in these accounts, grouping them by account number and showing totals for each account.
If any obligations mature serially or otherwise at various dates, give particulars in a note.
Date Date Fact Premium! Discount
Class & Series of of Amount Outstanding Year Interest for year
of Obligation Issue Maturity Authorized Year-End Total Amortized Rate Amount
RUS NOTE - 2.0% 6/1/2003 2009 20,301 - 2.00% -
RUS NOTE -5.0% 3/1/1974 2015 1,689,000 52,288 5.00% 3,078
RUS NOTE - 5.0% 12/11/1990 2025 2,188,000 - 5.00% -
RUS NOTE - 5.0% 5/1/2003 2018 6,758,000 1,761,823 5.00% 94,699
RUS NOTE - 5.0% 9/30/2005 2017 653,773 345,055 5.00% 18,998
RUS NOTE - 5.0% 8/31/2006 2017 2,446,100 1,374,110 5.00% 75,683
RUS NOTE - 6.57% 12/11/1995 2009 350,000 - 6.57% -
RUS NOTE - 6.75% 12/1/1995 2009 864,345 - 6.75% -
RUS NOTE - 6.96% 12/11/1995 2009 190,655 - 6.96% -
RTB NOTE - 6.54% 12/11/1990 2009 820,050 - 6.54% -
RTFC LOC - 5.25% 3,732,000 5.25%
RTFC NOTE -VARIOUS 10/1/2001 2016 3,263,158 1,428,406 VARIOUS 90,466
RTFC NTOE -VARIOUS 9/1/2003 2018 4,166,667 - VARIOUS 46,724
PCS NOTE - 6.25% 4/1/1997 2007 39,600 - 6.25% (218)
EQUIPMENT NOTES - 0.0% Various 127,442 0.00% 338
RURAL ECONOMIC DEV. NOTE - 0.0% 300,000 300,000 0.00% -
LESS CURRENT PORTION (893,036)
TOTALS 4,496,087 329,768
Rev 3/02 Page 12
CAPITAL STOCK
Report below the particulars called for concerning common and preferred stock at end of year,
designating separate series of any general class. Show totals separately for common and
preferred.
For each class of preferred stock, show the dividend rate and whether dividends are cumulative or
noncumulative.
Show details in a footnote of capital stock sold during the year. Include number of shares,
consideration received, premium or discount, and expenses incurred.
Number Outstanding per
of Shares Par Value Balance Sheet
Class & Series of Stock Authorized per Share Shares Amount
Common Stock Voting 25,000 1 2,500 2,500
Common Stock Non-Voting 75,000 1 7,500 7,500
TOTAL 100,000 10,000 10,000
Rev 3/02 Page 13
INCOME & RETAINED EARNINGS STATEMENT
Item Total Company Idaho Only
Total Operating Income (from page 16) 10,234,176.99 2,689,316.58
Total Operating Expenses (from page 17) 9,238,750.12 1,956,934.61
7100 Other Operating Income and Expense - -
7210 Operating Investment Tax Credits-Net (900.00) (900.00)
7220 Operating Federal Income Taxes (420,536.39) 135,409.00
7230 Operating State and Local Income Taxes 6,000.00 6,000.00
7240 Operating Other Taxes 109,926.12 30,708.11
7250 Provision for Deferred Operating Income Taxes-Net 585,345.58 127,415.00
7200 Operating Taxes (Total) 279,835.31 298,632.11
7310 Dividend Income (10,983.87) (2,941.60)
7320 Interest Income . (11,439.05) (1,174.52)
7330 Income from Sinking and Other Funds
7340 Allowance for Funds Used During Construction (18,223.53) (767.28)
7350 Gains/Losses from the Disposition of Certain Property
7360 Other Nonoperating Income 889,768.18 (151,277.00)
7370 Special Charges (49,021.85) (8,724.71)
7300 Nonoperating Income and Expense 800,099.88 (164,885.11)
7410 Nonoperating Investment Tax Credits-Net
7420 Nonoperating Federal Income Taxes - -
7430 Nonoperating State and Local Income Taxes - -
7440 Nonoperating Other Taxes
7450 Provision for Deferred Nonoperating Income Taxes-Net 319,375.43 13,754.00
7400 Nonoperating Taxes 319,375.43 13,754.00
7510 Interest on Funded Debt 329,648.11 75,610.17
7520 Interest Expense-Capital Leases
7530 Amortization of Debt Issuance Expense
7540 Other Interest Deductions 120.13 -
7500 Interest and Related Items 329,768.24 75,610.17
7610 Extraordinary Income Credits
7620 Extraordinary Income Charges
7630 Current Income Tax Effect of Extraordinary Items-Net
7640 Provision for Deferred Income Tax Effect of
Extraordinary Items-Net
7600 Extraordinary Items
7910 Income Effect of Jurisdictional Ratemaking
Differences-Net
7990 Nonregulated Net Income 810,360.75 84,239.66
AMOUNT TRANSFERRED TO RETAINED EARNINGS 76,708.76 593,510.46
Rev 3/02 Page 14
OPERATING REVENUES
Item Total Company
Local Network Services Revenues
5001 Basic Area Revenue 1,442,974
5002 Optional Extended Area Revenue
5003 Cellular Mobile Revenue 26,792
5004 Other Mobile Services Revenue
5010 Public Telephone Revenue -
5040 Local Private Line Revenue 206,862
5050 Customer Premises Revenue
5060 Other Local Exchange Revenue 264,109
5069 Other Local Exchange Settlements 2,406,148
Network Access Services Revenues
5081 End User Revenue (SLC) 491,886
5082 Switched Access Revenue (Interstate) 3,052,549
5083 Special Access Revenue 1,342,611
5084 State Access Revenue (Intrastate) 130,423
Long Distance Network Services Revenues
5100 Long Distance Message Revenue - All -
Miscellaneous Revenues
5230 Directory Revenue 79,046
5240 Rent Revenue 592,814
5250 Corporate Operations Revenue 110,533
5261 Special Billing Arrangements Revenue
5262 Customer Operations Revenue
5263 Plant Operations Revenue
5264 Other Incidental Regulated Revenue
5269 Other Revenue Settlements
5270 Carrier Billing & Collection Revenue 89,450
Uncollectible Revenues
5301 Uncollectible Revenue -Telecommunications 4,781
5302 Uncollectible Revenue - Other (6,801)
TOTAL OPERATING REVENUES 10,234,177
Please identify the following revenues:
NECA USF $ 2,249,743 To what account were they booked?
State USF $ 155,677 To what account were they booked?
Idaho Only
178,039
1,218
62,977
20,870
923,795
54,988
1,080,483
213,158
11,998
1,296
100,212
33,926
4,843
1,514
2,689,317
5,069
5,069
Rev 3/02 Page 15
OPERATING REVENUES
Item Total Company Idaho Only
Plant Specific Operations Expense
6110 Network Support Expenses
6112 Motor Vehicle Expense (3,017) -
6113 Aircraft Expense
6114 Special Purpose Vehicles Expense
6115 Garage Work Equipment Expense
6116 Other Work Equipment Expense
6120 General Support Expenses
6121 Land and Building Expenses 237,921 39,798
6122 Furniture and Artworks Expense 2,924 458
6123 Office Equipment Expense 60,683 15,689
6124 General Purpose Computers Expense 375,071 95,273
6210 Central Office Switching Expenses
6211 Analog Electronic Expense
6212 Digital Electronic Expense 375,738 105,006
6215 Electro-Mechanical Expense
6220 Operators System Expense
6230 Central Office Transmission Expenses
6231 Radio Systems Expense 8,083 794
6232 Circuit Equipment Expense 445,367 85,594
6310 Information Origination/Termination Expense
6311 Station Apparatus Expense
6341 Large Private Branch Exchange Expense
6351 Public Telephone Terminal Equipment Expense
6362 Other Terminal Equipment Expense
6410 Cable and Wire Facilities Expenses
6411 Pole Expense
6421 Aerial Cable Expense 70 -
6422 Underground Cable Expense
6423 Buried Cable Expense 1,112,688 292,457
6424 Submarine Cable Expense
6425 Deep Sea Cable Expense
6426 Intrabuilding Network Cable Expense
6431 Aerial Wire Expense
6441 Conduit Systems Expense
TOTAL PLANT SPECIFIC OPERATIONS EXPENSE 2,615,528 635,069
Rev 3/02 Page 16
OPERATING REVENUES
Item Total Company Idaho Only
Plant Nonspecific Operations Expense
6510 Other Property/Plant/Equipment Expenses
6511 Property Held for Future Telecomm. Use Expenses
6512 Provisioning Expense
6530 Network Operations Expense
6531 Power Expense
6532 Network Administration Expense
6533 Testing Expense
6534 Plant Operations Administration Expense
6535 Engineering Expense
6540 Access Expense
6560 Depreciation and Amortization Expenses
6561 Depreciation Expense-Telecom. Plant in Service
6562 Depreciation Expense-Property Held for Future Use
6563 Amortization Expense - Tangible
6564 Amortization Expense - Intangible
6565 Amortization Expense - Other
Total Plant Nonspecific Operations Expenses
Customer Operations Expense
6610 Marketing
6611 Product Management
6612 Sales
6613 Product Advertising
6620 Services
6621 Call Completion Services
6622 Number Services
6623 Customer Services
Total Customer Operations Expense
Corporate Operations Expense
6710 Executive and Planning
6711 Executive
6712 Planning
6720 General and Administrative
6721 Accounting and Finance
6722 External Relations
6723 Human Resources
6724 Information Management
6725 Legal
6726 Procurement
6727 Research and Development
6728 Other General and Administrative
6790 Provision for Uncollectible Notes Receivable
Total Corporate Operations Expense
TOTAL OPERATING EXPENSES
18,727.41 72,370.72
27,390.73 3,260.55
201,890.53 72,973.36
282,106.36 68,178.62
128,695.47 33,247.68
520,774.96 2,831,913.74
- 1,600.08
3,545,967.63 717,162.58
219,079.59 36,942.72
9,147.93 1,383.27
49,277.55 12,334.86
737,704.49 118,838.90
1,015,209.56 169,499.75
72,319.91 287,680.54
4,280.59 1,108.77
207,902.78 727,327.44
165,086.14 27,782.73
151,045.02 39,419.44
- 191,009.67
36,306.90 9,726.83
76,943.08 499,309.09
435,203.54 2,062,045.39
9,238,750.12 1,956,934.61
Rev 3/02 Page 17
Business
Multi- Single Line
Centrex Line Multi- Subtotal
N.A.R. 1-Party 1-Party Party Business

91 28 119

8 8
2 2

99 26 125
Total
Residence
& Business
432
8
23
417
Name of Central Office:
Prefix (es):
Central Office Switch Type:
CENTRAL OFFICE DATA
as of December 31, 2010 (unless otherwise indicated)
574 And 483
Check all that apply:
Stand Alone
Host
Remote
Access Line Caiacitv
Design:_____________
Installed/Equipped:
Check one: Check one:
Digital Electronic_
Analog Electro-Mechanical
Other:__________________________
Access Lines in Use
Customer Lines 417
(Include Centrex, PAL, Semi-Pub.)
Public Telephone Lines_ 2
Company Official Lines 22
Company Test Lines_____
Classification of Customer Access
Residence
Multi- Single Line
Line Multi- Subtotal
1-Party 1-Party Party Residence
Beginning of Year 313 313
New Connects 0
Disconnects 21 21
End of Year 292 292
Foreign Exchange:
Dial Tone from this C.O.:_______
Dial Tone from another C.O.:_______
Custom Calling:
Number of customers with at least one feature:_
Total number of features subscribed to:_1 2_
Directory Listings:
Number of Customers with Nonpublished or Nonlisted:_41
Rev 3/02
Page 18
YEAR ENDED DECEMBER 31, _2011__.
CUSTOMER RELATIONS RULES COMPLIANCE
Rule IDAPA 31.21.01.603
Rule IDAPA 31.41.01.105
Please provide copies of:
Summary of Customer Relations Rules for Telephone Corporations
Idaho Telephone Solicitation Act Notification
Method of Notification:
Mailed separately to customers Yes
Included in directory Yes—X— No_____
Date of notification
Alternate method of notification
Rule IDAPA 31.41.01.403.02
Record of Complaints: Silver Star Telecom
Number received by Company
Category of complaints (if known):
Deposit Disputes
Charges on Bill
Denial/Termination
Quality or Availability
of Service
Carrier Selection/Assignment
Miscellaneous
Rev 3/02
Page 20
CERTIFICATE
State of J61
)ss
County of )
WE, the undersigned e0h4
and T s.rjiv
of the utility,
on our oath do severally say that the foregoing return has been prepared under our direction, from
the original books, papers, and records of said utility; that we have carefully examined same, and
declare the same to be a correct statement of the business affairs of said utility for the period
covered by the return in respect to each and every matter and thing therein set forth, to the best of
our knowledge, information and belief.
IWWL
(Chief Officer)
i ëounts)
Subscribed and Sworn to Before Me this day of 4
)1 ~, , A*- " i"
It I/ Z'
'~N 4
j t ta
Notary Public'r-
My Commission expires I S (Year) _________
Rev 3/02
gdk/excel/jnelson/anulrpts/telannualrpt
Page 21
jt-t-dSrs,r- I MICHELLE MO'.-' tTARY PUBUC
COUNTY OF STATE OF
LWOLN WYOMING
MYCOMMISSION EXPIRES *