June 7, 2011 in General, Telecommunications By author: Jim Oss, CPA
Tags: jim oss, Minnesota PUC, TAM surcharge, TAP surcharge
The Minnesota Public Utilities Commission has ordered that effective August 1, 2011, the TAP monthly surcharge be reduced from 7 cents to 6 cents and that the TAM monthly surcharge be reduced from 10 cents to 6 cents. The Order also increases the monthly TAP benefit from $1.75 to $2.50.
The change in the monthly TAP [...]
May 31, 2011 in General, Telecommunications By author: Cheryl Ellefson, CPA, MBT, CFP
Tags: revenue procedure 2011-22, revenue procedure 2011-27, revenue procedure 2011-28, telecommunications network assets
The Internal Revenue Service (IRS) issued three revenue procedures which resulted from two Industry Issue Resolution (IIR) project programs that were recently completed. The IIR program resolves business tax issues common to significant numbers of taxpayers, usually a specific industry, through new and improved guidance.
The depreciation lives for wireless telecom carriers prior to the issue [...]
September 29, 2010 in Telecommunications By author: Cheryl Ellefson, CPA, MBT, CFP
Tags: broadband grants, BTOP, Cheryl Ellefson, NTIA, revenue procedure, Rob Koch, RUS
The Internal Revenue Service issued a Revenue Procedure for the tax treatment of certain broadband grants from the Rural Utilities Service (RUS) of the Department of Agriculture under the Broadband Initiatives Program (BIP) and from the National Telecommunications and Information Administration (NTIA) of the Department of Commerce under the Broadband Technology Opportunities Program (BTOP) as [...]
September 7, 2010 in Telecommunications By author: Daniel Owens, CPA
Tags: American Recovery and Reinvestment Act, BIP, BTOP, National Telecommunications and Information Administration, USDA Rural Utilities Service
Broadband Growth in the United States
The American Recovery and Reinvestment Act (ARRA), signed February 17, 2009, authorized $7.5 billion to expand access to broadband services in the United States.
$4.7 billion was appropriated to the Department of Commerce’s National Telecommunications and Information Administration (NTIA) through the “Broadband Technology Opportunities Program” (BTOP). Cumulative funding awarded to date [...]
February 23, 2010 in Telecommunications By author: Jim Oss, CPA
Tags: 2008, fcc, high-speed broadband, internet access, jim oss, report
On February 12, 2010, the U.S. Federal Communications Commission (FCC) issued its first ever report on high speed, broadband internet access based on census tract. The report is for broadband services, defined as transmission speeds for internet access above 200 kbps, as of December 31, 2008.
http://hraunfoss.fcc.gov/edocs_public/attachmatch/DOC-296239A1.pdf
http://hraunfoss.fcc.gov/edocs_public/attachmatch/DOC-296239A2.pdf