Free Property Statement - Telecommunications - California

BOE-517-TC (S1F) REV. 11 (12-08)

STATE OF CALIFORNIA

PROPERTy STATEMENT -- TELECOMMUNICATIONS

BOARD OF EQUALIZATION

2009
DECLARATION OF COSTS AND OTHER RELATED PROPERTy INFORMATION AS OF 12:01 A.M., JANUARy 1, 2009
This statement must be completed, signed, and filed with the State-Assessed Properties Division, Board of Equalization, P.O. Box 942879, Sacramento, California 94279-0061, by March 1, 2009. Omit cents; round to the nearest dollar.
NAME, STREET, CITY, STATE and ZIP CODE

OFFICIAL REQUEST
This request is made in accordance with section 826 of the Revenue and Taxation Code. This property statement must be completed according to the instructions and filed with the Board of Equalization (BOE) on or before March 1, 2009. If you do not file this statement, you may be subject to the penalty provided in section 830 of the Revenue and Taxation Code. Attached schedules are considered to be part of the statement. THIS STATEMENT IS SUBJECT TO AUDIT.

Indicate if above is a change of name and/or address.
THIS STATEMENT SHALL CONSIST OF: DATE SUBMITTED DATE TO BE SUBMITTED N/A

(1) Financial Schedules A through D (2) Schedules of Leased Equipment (3) (4) (5) (6) (7) (8)

600-A 600-B

Summary Control Schedule of Intangible Information Tangible Property List Statement of Land Changes, BOE-551 Statement of Authorization, BOE-892 Other information (see instructions on reverse) a. b. c. d. e. f. g. 2008 Annual Report to CPUC 2008 Annual Report to FCC 2008 SEC Form 10K -- 2 copies 2008 Shareholders Report -- 3 copies Franchise Payments for Cable TV Payments to Local Governments in CA Other information as requested

List business activities: Has your company taken a FASB write-down to reflect a reduction in the value of your fixed assets? If yes, enter the date the write-down was booked ________________________________________ (4) ENTITY TYPE: Proprietorship Partnership Corporation Other Yes No

Change in ownership prior 12 months?

CERTIFICATION
I certify (or declare) under penalty of perjury under the laws of the State of California that I have examined this Property Statement, including accompanying schedules and statements, and to the best of my knowledge and belief it is true, correct, and complete and covers all property required to be reported which is owned, claimed, possessed, controlled, or managed by the person named in the statement at 12:01 a.m. on January 1, 2009. If prepared by a person other than the taxpayer, this declaration is based on all information of which preparer has knowledge.
FULL LEGAL NAME OF BUSINESS

PRINTED NAME OF SIGNATORY

TITLE

-

SIGNATURE OF OWNER, PARTNER, OR CORPORATE OFFICER

DATE

SIGNATURE OF AUTHORIZED REPRESENTATIVE

DATE

INFORMATION PROVIDED ON A PROPERTY STATEMENT MAY BE SHARED WITH OTHER STATE BOARD OF EQUALIZATION DEPARTMENTS

CONTINUE


( (

SBE No.

MAkE NECESSARy CORRECTIONS TO ADDRESS LABEL

Name and address of person to whom correspondence regarding audit should be addressed:
NAME MAILING ADDRESS (including zip code) TELEPHONE NUMBER

)

E-MAIL ADDRESS

LOCATION OF ACCOUNTING RECORDS (street, city, state and zip code):

NAME OF AUTHORIZED REPRESENTATIVE (if applicable) * ADDRESS (street, city, state, zip code) DAYTIME TELEPHONE NUMBER

)

E-MAIL ADDRESS * BOE-892, Statement of Authorization, must be filed annually.

Yes

No

FOR OFFICIAL USE ONLy

2009 2009

BOE-517-TC (S1B) REV. 11 (12-08)

Under the provisions of sections 826 and 830 of the Revenue and Taxation Code and section 901, Title 18, California Code of Regulations, the BOE requests that you file a property statement with the BOE between January 1, 2009, and 5:00 p.m. on March 1, 2009. This property statement shall be completed in accordance with instructions included with the property statement and in publication 67-TC, Instructions for Reporting State-Assessed Property, for lien date 2009. If you do not have these instructions, please let us know and a copy will be mailed to you. All parts of the property statement must be filed by March 1 (exception -- see "N/A" below). Extensions of time for filing the property statement or any of its parts may be granted only on a showing of good cause under a written request made prior to March 1, 2009. If you do not file timely, it may result in an added penalty of ten percent of the assessed value as required by section 830 of the Revenue and Taxation Code. (7) OTHER INFORMATION -- INSTRUCTIONS The following information shall be provided with the property statements: a. a copy of your annual report to the California Public Utilities Commission (CPUC). b. a copy of your annual report to the Federal Communications Commission (FCC). c. a copy of your Form 10K filed with the Securities and Exchange Commission (SEC). d. three (3) copies of your 2008 annual report to stockholders. e. list franchise fee payments for video and cable TV made during 2008. Do not include payments reported in item f below. f. a statement of your 2008 payments to governmental agencies for the use of public property located in California. Payments for video and cable TV franchise should be reported on BOE-517-FF, Franchise Fee Payments. Please indicate those payments which are on the basis of agreements entered into prior to December 1955 and which have not been subsequently extended or renewed.

g. other information as requested. A positive response is required for all parts of the property statement. If a requested item does not apply, please so state. If you do not respond to all parts of the property statement, you may be subject to the penalties of section 830 of the Revenue and Taxation Code. N/A -- Not Applicable Report book cost (100 percent of actual cost). Include excise, sales and use taxes (see instructions below for imported use tax information), freight-in, installation charges, finance charges during construction, and all other relevant costs required to place the property in service. Do not reduce costs for depreciation. Accumulated depreciation must be reported separately. Report separately the details of any write-downs of cost, extraordinary damage or obsolescence, or any other information that may help the BOE in estimating the fair market value of your property. BOE 600-A, Schedule of Leased Equipment to be Assessed by the BOE to the State Assessee (Lessee), BOE-600-B, Schedule of Leased Equipment Which is to be Reported by Lessor to Local Assessor for Assessment, and BOE-551, Statement of Land Changes, need not be returned if there is nothing to report. However, a positive response under the "N/A" column on Page S1F is required for those forms not returned. A summary control need not be filed unless tangible property is located in more than one county. You have the option of substituting for Financial Schedules A to D inclusive, copies of schedules of corresponding information as filed in your annual report required by the California Public Utilities Commission or Federal Communications Commission, or other financial statements that contain the appropriate information for the corresponding period including depreciation and taxes as called for in the schedules. Note: All replacement cost studies, obsolescence requests, and other voluntary information that assessees believe affects the value of their property must be filed with the property statement or by a date granted by a formal extension. If such information is not filed by that date, staff is not required to consider it in determining its unitary value recommendation.
USE TAX INFORMATION California use tax is imposed on consumers of tangible personal property that is used, consumed, given away or stored in this state. Businesses must report and pay use tax on items purchased from out-of-state vendors not required to collect California tax on their sales. If your business is not required to have a seller's permit with the BOE, the use tax may be reported and paid on your California State Income Tax Return or directly to the BOE on the tax return provided in publication 79-B, California Use Tax. Obtain additional use tax information by calling the BOE Taxpayer Information Section at 800-400-7155 or from our website www.boe.ca.gov/sutax/usetaxreturn.htm.

BOE-517-TC (S2F) REV. 11 (12-08)

STATE OF CALIFORNIA

BOARD OF EQUALIZATION

SCHEDULE A -- Comparative Balance Sheet
COMPANY NAME SBE NO.

2009
BALANCE AT JANUARy 1, 2009

BALANCE AT JANUARy 1, 2008

ASSETS

Plant and equipment Accumulated Depreciation--plant and equipment Accumulated Depreciation--exempt software Accumulated Depreciation--other nontaxable property Miscellaneous physical property Investments in securities Other investments Sinking and other funds Other utility plant

a a

a a

Cash and working funds Temporary cash investments and special deposits Notes receivable Accounts receivable Interest, dividends, and rents receivable a Materials and supplies Inventory held for sale or lease in ordinary a course of business Discount on capital stock Discount and expense on funded debt Prepayments All other deferred debits (describe)

TOTAL ASSETS AND OTHER DEBITS
EQUITy & LIABILITIES

Capital stock Premiums and assessments on capital stock Funded debt unmatured Capital stock expense Other long term debt Loans and notes payable Accounts payable Matured interest and dividends Taxes accrued Customer deposits and advances Other current and accrued liabilities Premium on long term debt Deferred income taxes Other reserves Employees' provident reserve Other deferred and unadjusted credits Retained earnings TOTAL EQUITy, LIABILITIES AND OTHER CREDITS
a

Interstate companies show California January 1, 2009 amount in box.

BOE-517-TC (S2B) REV. 11 (12-08)

STATE OF CALIFORNIA

BOARD OF EQUALIZATION

SCHEDULE B -- Plant and Equipment
COMPANY NAME SBE NO.

2009
No No
SySTEM BALANCE END OF 2007 BALANCE END OF 2008

Has your company taken a FASB write-down to reflect a reduction in the value of your fixed assets? If yes, enter the date the write-down was booked ___________________________________ If a FASB write-down has been taken, do the costs reported in Schedule B reflect the write-down?
ACCOUNT NO. CALIFORNIA ACCOUNT TITLE BALANCE BEGINNING OF 2008 ADDITIONS

Yes Yes

RETIREMENTS

REAL ESTATE LandA Rights of Way, Easements, etc.A

Buildings Misc. Structures & Leasehold Improvements PLANT ASSETS IN SERVICE Licensed Motor VehiclesB Unlicensed Vehicles Furniture & Office Equipment General Purpose Computers Computer Application SoftwareB

CENTRAL OFFICE EQUIPMENT (COE) Switches Routers Peripheral Switch Application SoftwareB OUTSIDE PLANT -- Cable, Conduit, Towers, etc.

MISCELLANEOUS WORk EQUIPMENT (describe)

CUSTOMER PREMISE EQUIPMENT (CPE)

OTHER (describe) Aircraft TOTAL IN SERVICE BOE-600-A PROPERTY (LEASED EQUIPMENT) FUTURE USE PROPERTY CONSTRUCTION WORK IN PROGRESS MATERIALS & SUPPLIES TOTAL ACCUMULATED DEPRECIATION--12-31-08 Licensed Motor VehiclesB Computer, Switch and BTS Application SoftwareB All other tangible property Total Depreciation
A B

CALIFORNIA

SySTEM

If additions and/or retirements are reported, BOE-551, Statement of Land Changes, must be filed with the State-Assessed Properties Division. Property exempt from assessment.

BOE-517-TC (S3F) REV. 11 (12-08)

STATE OF CALIFORNIA

BOARD OF EQUALIZATION

SCHEDULE B-1 COST DETAIL OF DEPRECIABLE PROPERTy AS OF JANUARy 1, 2009 (1 of 2)
COMPANY NAME SBE NO.

2009

CAL. yEAR OF ACQ.

BUILDINGS ORIGINAL COST

MISC. STRUCTURE AND LEASEHOLD IMPROVEMENTS ORIGINAL COST

FURNITURE AND OFFICE EQUIPMENT ORIGINAL COST

GENERAL PURPOSE COMPUTERS ORIGINAL COST

COE - SWITCH ORIGINAL COST

2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 1996 1995 1994 1993 1992 1991 1990 1989 1988 1987 1986 1985 1984 1983 1982 1981 1980 1979 1978 1977 1976 1975 1974 1973 1972 1971 1970 1969 1968 1967 1966 1965 1964
Prior
TOTAL NOTE: Do not include Licensed Motor Vehicle or Computer Software Cost in any Schedule B-1 Category.

BOE-517-TC (S3B) REV. 11 (12-08)

STATE OF CALIFORNIA

BOARD OF EQUALIZATION

SCHEDULE B-1 COST DETAIL OF DEPRECIABLE PROPERTy AS OF JANUARy 1, 2009 (2 of 2)
COMPANY NAME SBE NO.

2009

CAL. yEAR OF ACQ.

COE-PERIPHERAL (EXCEPT SWITCH) ORIGINAL COST

OUTSIDE PLANT ORIGINAL COST

CUSTOMER PREMISE EQUIPMENT ORIGINAL COST

MISC. WORk EQUIPMENT ORIGINAL COST

OTHER (EXPLAIN) ORIGINAL COST

2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 1996 1995 1994 1993 1992 1991 1990 1989 1988 1987 1986 1985 1984 1983 1982 1981 1980 1979 1978 1977 1976 1975 1974 1973 1972 1971 1970 1969 1968 1967 1966 1965 1964
Prior
TOTAL NOTE: Do not include Licensed Motor Vehicle or Computer Software Cost in any Schedule B-1 Category.

BOE-517-TC (S4F) REV. 11 (12-08)

STATE OF CALIFORNIA

BOARD OF EQUALIZATION

CALIFORNIA
SCHEDULE C -- Operating Income Statement (1 of 2)
COMPANY NAME SBE NO.

2009
2007 CALENDAR yEAR

ACCOUNT TITLE

ACCOUNT NO.

2008 CALENDAR yEAR

OPERATING REVENUES Local service revenues Long distance revenues Uncollectible revenues -- debit Miscellaneous operating revenues Network access revenues

Total Operating Revenues OPERATING EXPENSES Network and general support expense Central office switching expense Central office transmission Other plant and equipment expense Network operations expense Access expense Marketing expense General and administrative expense Miscellaneous operating expense Expenses Subtotal Interest Expense TAXES Ad valorem (property) taxes State income taxes Federal income taxes Other taxes (itemize by major category)

NONCASH EXPENSES Depreciation -- plant in-service Amortization -- intangible property Extraordinary items Other (describe)

Total Expenses NET INCOME AFTER TAX

BOE-517-TC (S4B) REV. 11 (12-08)

STATE OF CALIFORNIA

SySTEM
SCHEDULE C -- Operating Income Statement (2 of 2)
COMPANY NAME SBE NO.

BOARD OF EQUALIZATION

2009
2007 CALENDAR yEAR

ACCOUNT TITLE

ACCOUNT NO.

2008 CALENDAR yEAR

OPERATING REVENUES Local service revenues Long distance revenues Uncollectible revenues -- debit Miscellaneous operating revenues Network access revenues

Total Operating Revenues OPERATING EXPENSES Network and general support expense Central office switching expense Central office transmission Other plant and equipment expense Network operations expense Access expense Marketing expense General and administrative expense Miscellaneous operating expense Expenses Subtotal Interest Expense TAXES Ad valorem (property) taxes State income taxes Federal income taxes Other taxes (itemize by major category)

NONCASH EXPENSES Depreciation -- plant in-service Amortization -- tangible property Extraordinary items Other (describe)

Total Expenses NET INCOME AFTER TAX

BOE-517-TC (S5) REV. 11 (12-08)

STATE OF CALIFORNIA

BOARD OF EQUALIZATION

SCHEDULE C-1 -- Statement of Income
COMPANY NAME SBE NO.

2009

BALANCE AT END OF 2008

BALANCE AT END OF 2007

Net operating income (from Schedule C) Net income from other operations Other income Revenues from nonoperative physical property Other income Total Income deductions Depreciation on nonoperative physical property Taxes on nonoperative physical property Other expenses of nonoperative physical property Interest Other income deductions Total Net income

SCHEDULE D -- California Allocation Data

SySTEM

CALIFORNIA

Tangible property, at original cost

Operating revenue

Calls originated

Message units

Other (identify)

Note: If California income is not identifiable, California operations must be identified on Schedule C-1 in terms of the number of calls, billing units, message units, etc., in relation to the system total of such units. If a requested item is not available or not applicable, indicate this by stating "N/A" in the appropriate space.

OCAL 1000 CSEA L

UNION LABEL
SE I U
LC AF L-CI O, C

CLEAR

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