{"text_format":"1","workbook":"xlsx","n_sheets":5,"sheets":["Cover Page","2022 Form I pg 1&2","2022 Form I pg 3-7","Separations Parameters","Indicators"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":0,"defined_names":6,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Cover Page","index":0,"n_rows":30,"n_cols":1,"rows_kept":30,"cut":false,"hidden":false,"merged":[]}
[2023]
[]
["ANNUAL REPORT OF"]
["OREGON SEPARATED RESULTS OF OPERATIONS"]
["(Telecommunications Utilities Form I)"]
[]
["OF"]
[{"$f":"IF($A$10=\"####\",\"Please enter PUC ID Number below\",IF($A$10<1,\"Please enter PUC ID Number below\",\" \"))","v":"Please enter PUC ID Number below"}]
["PUC ID:"]
["####"]
[]
[]
[]
["COMPANY NAME "]
[]
[" (Company Name)"]
[]
[]
[]
[]
["TO THE"]
["PUBLIC UTILITY COMMISSION OF OREGON"]
["201 High St. SE Ste. 100 (97301)"]
["PO Box 1088"]
["Salem, OR 97308-1088"]
[]
[]
[]
[{"$f":"CONCATENATE(\"FOR THE YEAR ENDING DECEMBER 31, \",A1)","v":"FOR THE YEAR ENDING DECEMBER 31, 2023"}]
["FCB:DLJ"]

{"sheet":"2022 Form I pg 1&2","index":1,"n_rows":61,"n_cols":14,"rows_kept":61,"cut":false,"hidden":false,"merged":[[30,4,30,5],[30,7,30,10],[39,4,39,5],[39,7,39,10],[51,4,51,5],[51,7,51,10],[3,7,3,11],[2,3,2,11],[10,4,10,5],[10,7,10,10],[11,4,11,5],[11,7,11,10]]}
[{"$f":"CONCATENATE('Cover Page'!A1,\" FORM I INPUT\")","v":"2023 FORM I INPUT"},null,null,"FCB:DLJ",null,null,null,null,null,null,null,null,"√"]
[null,null,null,null,null,null,null,null,null,null,null,null,"?"]
["COMPANY NAME: ",null,null,{"$f":"CONCATENATE(\"For The Year Ending: December 31, \",'Cover Page'!A1)","v":"For The Year Ending: December 31, 2023"}]
[{"$f":"'Cover Page'!A14","v":"COMPANY NAME "},null,null,null,null,null,null,"Separated Results of Oregon Operations"]
[null,null,null,"Total Oregon",null,"Interstate Operation",null,null,null,"Intrastate Operation"]
[null,null,null,"Operations"," MTS & WATS"," TOLL PLS",null," MTS & WATS"," TOLL PLS"]
["FCC  Account and","Note","Line","Subject To","Switched","Special",null,"Switched","Special",null,"Local"]
["Description","No.","No.","Separations","Access","Access","Total","Access","Access"," EAS","(other)","Total"]
[null,"(1)"]
["SUMMARY"]
["Revenues, Expenses, and Taxes",null,null,{"$f":"IF((G48+L48)=D48,\"Balanced\",\"Out of Balance\")","v":"Balanced"},{"$f":"IF((E48+F48)=G48,\"Balanced\",\"Out of Balance\")","v":"Balanced"},null,null,{"$f":"IF((H48+I48+J48+K48)=L48,\"Balanced\",\"Out of Balance\")","v":"Balanced"}]
["Operating Revenues",null,null,{"$f":"IF((G29+L29)=D29,\"Balanced\",\"Out of Balance\")","v":"Balanced"},{"$f":"IF((E29+F29)=G29,\"Balanced\",\"Out of Balance\")","v":"Balanced"},null,null,{"$f":"IF((H29+I29+J29+K29)=L29,\"Balanced\",\"Out of Balance\")","v":"Balanced"}]
["50XX   Local -Billed","(2)",1,{"$f":"G13+L13","v":0},0,0,{"$f":"SUM(E13:F13)","v":0},0,0,0,0,{"$f":"SUM(H13:K13)","v":0},{"$f":"IF(L13=(SUM(H13:K13)),$M$1,$M$2)","v":"√"},{"$f":"IF(G13=(SUM(E13:F13)),$M$1,$M$2)","v":"√"}]
["             -EAS Billed","(2)",2,{"$f":"G14+L14","v":0},0,0,0,0,0,0,0,0,{"$f":"IF(L14=(SUM(H14:K14)),$M$1,$M$2)","v":"√"},{"$f":"IF(G14=(SUM(E14:F14)),$M$1,$M$2)","v":"√"}]
["             -State OUSF Distribution","(2)",3,{"$f":"G15+L15","v":0},{"$f":"0","v":0},{"$f":"0","v":0},0,0,0,0,0,0,"√","√"]
["508X   Access-SLC (End User)","(3)",4,{"$f":"G16+L16","v":0},0,0,0,0,0,0,0,0,"√","√"]
["             - Federal EU USF Collections","(3)",5,0,0,0,0,0,0,0,0,0,"√","√"]
["             -Switched (TS+NTS)","(3)",6,0,0,0,0,0,0,0,0,0,"√","√"]
["             -Federal USF Distribution","(3)",7,0,0,0,0,0,0,0,0,0,"√","√"]
["             -Special","(3)",8,0,{"$f":"0","v":0},0,0,{"$f":"0","v":0},0,{"$f":"0","v":0},{"$f":"0","v":0},0,"√","√"]
["51XX   Toll  -Message","(4)",9,{"$f":"G21+L21","v":0},0,0,{"$f":"SUM(E21:F21)","v":0},0,0,0,0,0,"√","√"]
["             -Private Line","(4)",10,0,0,0,0,0,0,0,0,0,"√","√"]
["             -Settlement","(4)",11,0,0,0,0,0,0,0,0,0,"√",{"$f":"IF(G23=(SUM(E23:F23)),$M$1,$M$2)","v":"√"}]
["52XX   Misc. -Billing & Collection","(5)",12,0,0,0,0,0,0,0,0,0,"√","√"]
["             -Directory Advertising","(5)",13,0,0,0,0,0,0,0,0,0,"√","√"]
["             -Operating Rents","(5)",14,0,0,0,0,0,0,0,0,0,"√","√"]
["             -Other Misc.","(5)",15,0,0,0,0,0,0,0,0,0,"√","√"]
["530X   Less:  Uncollectible Rev. (-)",null,16,0,0,0,0,0,0,0,0,0,"√","√"]
["Total Revenues",null,17,{"$f":"SUM(D13:D28)","v":0},0,0,{"$f":"SUM(G13:G28)","v":0},0,0,{"$f":"SUM(J13:J28)","v":0},{"$f":"SUM(K13:K28)","v":0},{"$f":"SUM(L13:L28)","v":0},"√","√"]
[]
["Operating Expenses",null,null,{"$f":"IF((G38+L38)=D38,\"Balanced\",\"Out of Balance\")","v":"Balanced"},{"$f":"IF((E38+F38)=G38,\"Balanced\",\"Out of Balance\")","v":"Balanced"},null,null,{"$f":"IF((H38+I38+J38+K38)=L38,\"Balanced\",\"Out of Balance\")","v":"Balanced"}]
["61XX-64XX  Plant Specific Oper.",null,18,{"$f":"G32+L32","v":0},{"$f":"+'2022 Form I pg 3-7'!E78","v":0},{"$f":"+'2022 Form I pg 3-7'!F78","v":0},{"$f":"SUM(E32:F32)","v":0},{"$f":"+'2022 Form I pg 3-7'!H78","v":0},{"$f":"+'2022 Form I pg 3-7'!I78","v":0},{"$f":"+'2022 Form I pg 3-7'!J78","v":0},{"$f":"+'2022 Form I pg 3-7'!K78","v":0},{"$f":"SUM(H32:K32)","v":0},{"$f":"IF(L32=(SUM(H32:K32)),$M$1,$M$2)","v":"√"},"√"]
["65XX   Plant Nonspecific Operations",null,19,0,{"$f":"+'2022 Form I pg 3-7'!E85","v":0},{"$f":"+'2022 Form I pg 3-7'!F85","v":0},0,{"$f":"+'2022 Form I pg 3-7'!H85","v":0},{"$f":"+'2022 Form I pg 3-7'!I85","v":0},{"$f":"+'2022 Form I pg 3-7'!J85","v":0},{"$f":"+'2022 Form I pg 3-7'!K85","v":0},0,"√","√"]
["656X   Depreciation & Amortization",null,20,0,{"$f":"+'2022 Form I pg 3-7'!E98","v":0},{"$f":"+'2022 Form I pg 3-7'!F98","v":0},0,{"$f":"+'2022 Form I pg 3-7'!H98","v":0},{"$f":"+'2022 Form I pg 3-7'!I98","v":0},{"$f":"+'2022 Form I pg 3-7'!J98","v":0},{"$f":"+'2022 Form I pg 3-7'!K98","v":0},0,"√","√"]
["66XX   Customer Operations",null,21,0,{"$f":"+'2022 Form I pg 3-7'!E121","v":0},{"$f":"+'2022 Form I pg 3-7'!F121","v":0},0,{"$f":"+'2022 Form I pg 3-7'!H121","v":0},{"$f":"+'2022 Form I pg 3-7'!I121","v":0},{"$f":"+'2022 Form I pg 3-7'!J121","v":0},{"$f":"+'2022 Form I pg 3-7'!K121","v":0},0,"√","√"]
["67XX   Corporate Operations",null,22,0,{"$f":"+'2022 Form I pg 3-7'!E126","v":0},{"$f":"+'2022 Form I pg 3-7'!F126","v":0},0,{"$f":"+'2022 Form I pg 3-7'!H126","v":0},{"$f":"+'2022 Form I pg 3-7'!I126","v":0},{"$f":"+'2022 Form I pg 3-7'!J126","v":0},{"$f":"+'2022 Form I pg 3-7'!K126","v":0},0,"√","√"]
["----   Other Operating",null,23,0,{"$f":"+'2022 Form I pg 3-7'!E132","v":0},{"$f":"+'2022 Form I pg 3-7'!F132","v":0},0,{"$f":"+'2022 Form I pg 3-7'!H132","v":0},{"$f":"+'2022 Form I pg 3-7'!I132","v":0},{"$f":"+'2022 Form I pg 3-7'!J132","v":0},{"$f":"+'2022 Form I pg 3-7'!K132","v":0},0,{"$f":"IF(L33=(SUM(H33:K33)),$M$1,$M$2)","v":"√"},"√"]
["          Total Expenses",null,24,{"$f":"SUM(D32:D37)","v":0},0,0,0,0,0,0,0,0,{"$f":"IF(L34=(SUM(H34:K34)),$M$1,$M$2)","v":"√"},"√"]
[]
["Operating Taxes:",null,null,{"$f":"IF((G46+L46)=D46,\"Balanced\",\"Out of Balance\")","v":"Balanced"},{"$f":"IF((E46+F46)=G46,\"Balanced\",\"Out of Balance\")","v":"Balanced"},null,null,{"$f":"IF((H46+I46+J46+K46)=L46,\"Balanced\",\"Out of Balance\")","v":"Balanced"}]
["7240   General Taxes",null,25,{"$f":"G41+L41","v":0},{"$f":"+'2022 Form I pg 3-7'!E144","v":0},{"$f":"+'2022 Form I pg 3-7'!F144","v":0},{"$f":"SUM(E41:F41)","v":0},{"$f":"+'2022 Form I pg 3-7'!H144","v":0},{"$f":"+'2022 Form I pg 3-7'!I144","v":0},{"$f":"+'2022 Form I pg 3-7'!J144","v":0},{"$f":"+'2022 Form I pg 3-7'!K144","v":0},{"$f":"SUM(H41:K41)","v":0},{"$f":"IF(L37=(SUM(H37:K37)),$M$1,$M$2)","v":"√"},"√"]
["7230   State/Local Inc. Tax (Current)",null,26,{"$f":"(G42+L42)","v":0},{"$f":"+'2022 Form I pg 3-7'!E152","v":0},{"$f":"+'2022 Form I pg 3-7'!F152","v":0},{"$f":"SUM(E42:F42)","v":0},{"$f":"+'2022 Form I pg 3-7'!H152","v":0},{"$f":"+'2022 Form I pg 3-7'!I152","v":0},{"$f":"+'2022 Form I pg 3-7'!J152","v":0},{"$f":"+'2022 Form I pg 3-7'!K152","v":0},{"$f":"SUM(H42:K42)","v":0},{"$f":"IF(L38=(SUM(H38:K38)),$M$1,$M$2)","v":"√"},"√"]
["7220   Federal Income Tax (Current)",null,27,{"$f":"(G43+L43)","v":0},{"$f":"+'2022 Form I pg 3-7'!E158","v":0},{"$f":"+'2022 Form I pg 3-7'!F158","v":0},{"$f":"SUM(E43:F43)","v":0},{"$f":"+'2022 Form I pg 3-7'!H158","v":0},{"$f":"+'2022 Form I pg 3-7'!I158","v":0},{"$f":"+'2022 Form I pg 3-7'!J158","v":0},{"$f":"+'2022 Form I pg 3-7'!K158","v":0},{"$f":"SUM(H43:K43)","v":0},"√","√"]
["7250   Net Deferred Income Taxes",null,28,{"$f":"IF('Cover Page'!A18=TRUE,0,(G44+L44))","v":0},0,0,{"$f":"SUM(E44:F44)","v":0},0,0,0,0,{"$f":"SUM(H44:K44)","v":0},"√","√"]
["7210   Net Investment Tax Credits",null,29,{"$f":"G45+L45","v":0},0,0,{"$f":"SUM(E45:F45)","v":0},0,0,0,0,{"$f":"SUM(H45:K45)","v":0},"√","√"]
["          Total Taxes",null,30,{"$f":"SUM(D41:D45)","v":0},0,0,0,0,0,0,0,0,"√","√"]
[]
["            Net Operating Income",null,31,{"$f":"D29-D38-D46","v":0},0,0,0,0,0,0,0,0,{"$f":"IF(L44=(SUM(H44:K44)),$M$1,$M$2)","v":"√"},"√"]
[]
["SUMMARY  (continued)",null,null," "]
["RATE BASE"]
["Average Rate Base",null,null,{"$f":"IF((G60+L60)=D60,\"Balanced\",\"Out of Balance\")","v":"Balanced"},{"$f":"IF((E60+F60)=G60,\"Balanced\",\"Out of Balance\")","v":"Balanced"},null,null,{"$f":"IF((H60+I60+J60+K60)=L60,\"Balanced\",\"Out of Balance\")","v":"Balanced"}]
["2001   Telecom. Plant in Service",null,1,{"$f":"G53+L53","v":0},{"$f":"+'2022 Form I pg 3-7'!E51","v":0},{"$f":"+'2022 Form I pg 3-7'!F51","v":0},{"$f":"SUM(E53:F53)","v":0},{"$f":"+'2022 Form I pg 3-7'!H51","v":0},{"$f":"+'2022 Form I pg 3-7'!I51","v":0},{"$f":"+'2022 Form I pg 3-7'!J51","v":0},{"$f":"+'2022 Form I pg 3-7'!K51","v":0},{"$f":"SUM(H53:K53)","v":0},{"$f":"IF(L49=(SUM(H49:K49)),$M$1,$M$2)","v":"√"},{"$f":"IF(G53=(SUM(E53:F53)),$M$1,$M$2)","v":"√"}]
["2005   Plant Acquisition Adjustment",null,2,0,0,0,0,0,0,0,0,0,"√","√"]
["3100                Less:  Accumulated Depr (-)",null,3,0,{"$f":"+'2022 Form I pg 3-7'!E61","v":0},{"$f":"+'2022 Form I pg 3-7'!F61","v":0},0,{"$f":"+'2022 Form I pg 3-7'!H61","v":0},{"$f":"+'2022 Form I pg 3-7'!I61","v":0},{"$f":"+'2022 Form I pg 3-7'!J61","v":0},{"$f":"+'2022 Form I pg 3-7'!K61","v":0},0,"√","√"]
["34xx-36xx   Less:  Accumulated Amort.  (-)",null,4,0,{"$f":"+'2022 Form I pg 3-7'!E68","v":0},{"$f":"+'2022 Form I pg 3-7'!F68","v":0},0,{"$f":"+'2022 Form I pg 3-7'!H68","v":0},{"$f":"+'2022 Form I pg 3-7'!I68","v":0},{"$f":"+'2022 Form I pg 3-7'!J68","v":0},{"$f":"+'2022 Form I pg 3-7'!K68","v":0},0,"√","√"]
["4100-4340     Less:  Accum. Deferred Tax(-)",null,5,0,0,0,0,0,0,0,0,0,"√","√"]
["1220   Materials and Supplies",null,6,0,0,0,0,0,0,0,0,0,"√","√"]
["----   Other Rate Base",null,7,0,0,0,{"$f":"SUM(E59:F59)","v":0},0,0,0,0,{"$f":"SUM(H59:K59)","v":0},"√","√"]
["            Total Average Rate Base",null,8,{"$f":"SUM(D53:D59)","v":0},0,0,0,0,0,0,0,0]
[{"$f":"'Cover Page'!A1","v":2023}]

{"sheet":"2022 Form I pg 3-7","index":2,"n_rows":162,"n_cols":13,"rows_kept":162,"cut":false,"hidden":false,"merged":[[158,0,158,3],[2,3,2,7],[159,0,159,3],[158,5,159,11]]}
[{"$f":"'2022 Form I pg 1&2'!A1","v":"2023 FORM I INPUT"},null,null,"FCB:DLJ"]
[]
[{"$f":"'2022 Form I pg 1&2'!A3","v":"COMPANY NAME: "},null,null,{"$f":"CONCATENATE(\"For The Year Ending: December 31, \",'Cover Page'!A1)","v":"For The Year Ending: December 31, 2023"},null,null,null,null,"Separated Results of Oregon Operations"]
[{"$f":"'2022 Form I pg 1&2'!A4","v":"COMPANY NAME "}]
[null,null,null,"Total Oregon",null,"Interstate Operation",null,null,null,"Intrastate Operation"]
[null,null,null,"Operations"," MTS & WATS"," TOLL PLS",null," MTS & WATS"," TOLL PLS"]
["FCC  Account and","Note","Line","Subject To","Switched","Special",null,"Switched","Special",null,"Local"]
["Description","No.","No.","Separations","Access","Access","Total","Access","Access"," EAS","(other)","Total"]
["DETAIL","(1)"]
["PLANT IN SERVICE"]
["21XX   General Support Facilities",null,1,{"$f":"G11+L11","v":0},0,0,{"$f":"SUM(E11:F11)","v":0},0,0,0,0,{"$f":"SUM(H11:K11)","v":0}]
[]
["22XX   Central Office Equipment:"]
["         CAT 1-Operator Systems",null,2,{"$f":"G14+L14","v":0},0,0,{"$f":"SUM(E14:F14)","v":0},0,0,0,0,{"$f":"SUM(H14:K14)","v":0}]
["         CAT 2-Tandem Switching (Alloc.)",null,3,0,0,{"$f":"0","v":0},0,0,{"$f":"0","v":0},0,0,0]
["         CAT 2-Tandem Switching (Assign.)",null,4,0,{"$f":"0","v":0},0,0,{"$f":"0","v":0},0,0,0,0]
["         CAT 3-Local Switching",null,5,0,0,0,0,0,0,0,0,0]
["         CAT 4.12 -Exch. Trunk (Joint Use)",null,6,0,0,{"$f":"0","v":0},0,0,{"$f":"0","v":0},0,0,0]
["         CAT 4.12 -Exch. Trunk (Ded. Use)"," ",7,0,{"$f":"0","v":0},0,0,{"$f":"0","v":0},0,0,0,0]
["         CAT 4.13 -Subscr. Line (Joint Use)","(6)",8,0,0,{"$f":"0","v":0},0,0,{"$f":"0","v":0},0,0,0]
["         CAT 4.13 -Subscr. Line (Ded. Use)"," ",9,0,{"$f":"0","v":0},0,0,{"$f":"0","v":0},0,0,0,0]
["         CAT 4.23 -IX Trunk (Joint Use)",null,10,0,0,{"$f":"0","v":0},0,0,{"$f":"0","v":0},{"$f":"0","v":0},0,0]
["         CAT 4.23 -IX Trunk Ckt. (Ded. Use)"," ",11,0,{"$f":"0","v":0},0,0,{"$f":"0","v":0},0,0,0,0]
["         CAT 4.3  -Host/Remote Trunk Ckt.",null,12,0,0,0,0,0,0,0,0,0]
["         COE Other ( Wideband CAT 4.11, .12 & .22)","(7)",13,0,0,0,0,0,0,0,0,0]
["             Total COE",null,14,{"$f":"SUM(D14:D25)","v":0},0,0,0,0,0,0,0,0]
[]
["23XX   Information Orig./Term. Equipment:"]
["         CAT 1-Regulated CPE",null,15,{"$f":"G29+L29","v":0},0,0,{"$f":"SUM(E29:F29)","v":0},0,0,0,0,{"$f":"SUM(H29:K29)","v":0}]
["         Other IOT",null,16,{"$f":"G30+L30","v":0},0,0,{"$f":"SUM(E30:F30)","v":0},0,0,0,0,{"$f":"SUM(H30:K30)","v":0}]
["             Total IOT",null,17,{"$f":"D29+D30","v":0},{"$f":"SUM(E29:E30)","v":0},{"$f":"SUM(F29:F30)","v":0},{"$f":"G29+G30","v":0},{"$f":"SUM(H29:H30)","v":0},{"$f":"SUM(I29:I30)","v":0},{"$f":"SUM(J29:J30)","v":0},{"$f":"SUM(K29:K30)","v":0},{"$f":"L29+L30","v":0}]
[]
["24XX   Cable & Wire Facilities:"]
["         CAT 1.3-Subscriber Line (Common)","(6)",18,{"$f":"G34+L34","v":0},0,{"$f":"0","v":0},{"$f":"SUM(E34:F34)","v":0},0,{"$f":"0","v":0},0,0,{"$f":"SUM(H34:K34)","v":0}]
["         CAT 1.1,2-Subscriber Line (Ded.)",null,19,0,{"$f":"0","v":0},0,0,{"$f":"0","v":0},0,0,0,0]
["         CAT 2-Exch. Trunk (Joint Use)",null,20,0,0,{"$f":"0","v":0},0,0,{"$f":"0","v":0},0,0,0]
["         CAT 2-Exch. Trunk (Ded. Use)",null,21,0,{"$f":"0","v":0},0,0,{"$f":"0","v":0},0,0,0,0]
["         CAT 3-IX Trunk (Joint Use)",null,22,0,0,{"$f":"0","v":0},0,0,{"$f":"0","v":0},{"$f":"0","v":0},0,0]
["         CAT 3-IX Trunk (Ded. Use)",null,23,0,{"$f":"0","v":0},0,0,{"$f":"0","v":0},0,0,0,0]
["         CAT 4-Host/Remote Trunk",null,24,0,0,0,0,0,0,0,0,0]
["         C&WF Other ( Wideband )","(7)",25,0,0,0,0,0,0,0,0,0]
["             Total C&WF",null,26,{"$f":"SUM(D34:D41)","v":0},0,0,0,0,0,0,0,0]
[]
[]
["26XX   Other Assets:"]
["         Capital Leases",null,27,{"$f":"G46+L46","v":0},0,0,{"$f":"SUM(E46:F46)","v":0},0,0,0,0,{"$f":"SUM(H46:K46)","v":0}]
["         Leasehold Improvements",null,28,{"$f":"G47+L47","v":0},0,0,{"$f":"SUM(E47:F47)","v":0},0,0,0,0,{"$f":"SUM(H47:K47)","v":0}]
["         Intangibles",null,29,{"$f":"G48+L48","v":0},0,0,{"$f":"SUM(E48:F48)","v":0},0,0,0,0,{"$f":"SUM(H48:K48)","v":0}]
["           Total Other Assets",null,30,{"$f":"SUM(D46:D48)","v":0},0,0,0,0,0,0,0,0]
[]
["Total Telecom. Plant in Service",null,31,{"$f":"D11+D26+D31+D42+D49","v":0},0,0,0,{"$f":"SUM(H11+H26+H31+H42+H49)","v":0},{"$f":"SUM(I11+I26+I31+I42+I49)","v":0},{"$f":"SUM(J11+J26+J31+J42+J49)","v":0},{"$f":"SUM(K11+K26+K31+K42+K49)","v":0},0]
[]
["DEPRECIATION & AMORTIZATION"]
["Accumulated Depreciation Detail"]
["311X   General Support Facilities",null,1,{"$f":"G55+L55","v":0},0,0,{"$f":"SUM(E55:F55)","v":0},0,0,0,0,{"$f":"SUM(H55:K55)","v":0}]
["312X   Central Office Switching",null,2,0,0,0,0,0,0,0,0,0]
["312X   Operator Systems",null,3,0,0,0,0,0,0,0,0,0]
["312X   Central Office Transmission",null,4,0,0,0,0,0,0,0,0,0]
["313X   Information Orig./Term. Equip.",null,5,0,0,0,0,0,0,0,0,0]
["314X   Cable & Wire Facilities",null,6,0,0,0,0,0,0,0,0,0]
["        Total Accumulated Depreciation",null,7,{"$f":"SUM(D55:D60)","v":0},0,0,0,0,0,0,0,0]
[]
["Accumulated Amortization Detail"]
["3410   Capital Leases",null,8,{"$f":"G64+L64","v":0},0,0,{"$f":"SUM(E64:F64)","v":0},0,0,0,0,{"$f":"SUM(H64:K64)","v":0}]
["3420   Leasehold Improvements",null,9,{"$f":"G65+L65","v":0},0,0,{"$f":"SUM(E65:F65)","v":0},0,0,0,0,{"$f":"SUM(H65:K65)","v":0}]
["3500   Intangibles",null,10,{"$f":"G66+L66","v":0},0,0,{"$f":"SUM(E66:F66)","v":0},0,0,0,0,{"$f":"SUM(H66:K66)","v":0}]
["3600   Acquisition Adjustment",null,11,{"$f":"G67+L67","v":0},0,0,{"$f":"SUM(E67:F67)","v":0},0,0,0,0,{"$f":"SUM(H67:K67)","v":0}]
["        Total Accumulated Amortization",null,12,{"$f":"SUM(D64:D67)","v":0},0,0,0,0,0,0,0,0]
[]
["OPERATING EXPENSE"]
["61XX-64XX  Plant Specific Operations"]
["6110-20  General Support Facilities",null,1,{"$f":"G72+L72","v":0},0,0,{"$f":"SUM(E72:F72)","v":0},0,0,0,0,{"$f":"SUM(H72:K72)","v":0}]
["621X       Central Office Switching",null,2,0,0,0,0,0,0,0,0,0]
["6220       Operator Systems",null,3,0,0,0,0,0,0,0,0,0]
["623X       Central Office Transmission",null,4,0,0,0,0,0,0,0,0,0]
["63XX       Information Orig./Term. Equip.",null,5,0,0,0,0,0,0,0,0,0]
["64XX       Cable & Wire Facilities",null,6,0,0,0,0,0,0,0,0,0]
["               Total Plant Specific",null,7,{"$f":"SUM(D72:D77)","v":0},0,0,0,0,0,0,0,0]
[]
["65XX   Plant Nonspecific Operations","(8)"]
["6512       Provisioning",null,8,{"$f":"G81+L81","v":0},0,0,{"$f":"SUM(E81:F81)","v":0},0,0,0,0,{"$f":"SUM(H81:K81)","v":0}]
["653X       Network Operations",null,9,{"$f":"G82+L82","v":0},0,0,{"$f":"SUM(E82:F82)","v":0},0,0,0,0,{"$f":"SUM(H82:K82)","v":0}]
["6540       Access Paid to LECs","(9)",10,{"$f":"G83+L83","v":0},0,0,{"$f":"SUM(E83:F83)","v":0},0,0,0,0,{"$f":"SUM(H83:K83)","v":0}]
["65XX       Federal USF Contributions","(9)",11,{"$f":"G84+L84","v":0},0,0,{"$f":"SUM(E84:F84)","v":0},0,0,0,0,{"$f":"SUM(H84:K84)","v":0}]
["               Total Plant Nonspecific",null,12,{"$f":"SUM(D81:D84)","v":0},0,0,0,0,0,0,0,0]
[]
["656X   Depreciation & Amortization","(8)"]
["6561       General Support Facilities",null,13,{"$f":"G88+L88","v":0},0,0,{"$f":"SUM(E88:F88)","v":0},0,0,0,0,{"$f":"SUM(H88:K88)","v":0}]
["6561       Central Office Switching",null,14,0,0,0,0,0,0,0,0,0]
["6561       Operator Systems",null,15,0,0,0,0,0,0,0,0,0]
["6561       Central Office Transmission",null,16,0,0,0,0,0,0,0,0,0]
["6561       Information Orig./Term. Equip.",null,17,0,0,0,0,0,0,0,0,0]
["6561       Cable & Wire Facilities",null,18,0,0,0,0,0,0,0,0,0]
["6563       Capital Leases",null,19,0,0,0,0,0,0,0,0,0]
["6563       Leasehold Improvements",null,20,0,0,0,0,0,0,0,0,0]
["6564       Intangibles",null,21,0,0,0,0,0,0,0,0,0]
["6565       Acquisition Adjustment",null,22,0,0,0,0,0,0,0,0,0]
["     Total Depreciation & Amortization",null,23,{"$f":"SUM(D88:D97)","v":0},0,0,0,0,0,0,0,0]
[]
["OPERATING EXPENSE (continued)"]
["66XX   Customer Operations"]
["661X       Marketing",null,1,{"$f":"G102+L102","v":0},0,0,{"$f":"SUM(E102:F102)","v":0},0,0,0,0,{"$f":"SUM(H102:K102)","v":0}]
["662X       Operator Services",null,2,0,0,0,0,0,0,0,0,0]
["662X       Directory Publishing-Alpha.",null,3,0,0,0,0,0,0,0,0,0]
["662X       Directory Publishing-Classified",null,4,0,0,0,0,0,0,0,0,0]
["662X       Directory Publishing-Foreign",null,5,0,0,0,0,0,0,0,0,0]
["6623       Service Order Proc.-End User",null,6,0,0,0,0,0,0,0,0,0]
["6623       Payment & Collection-End User",null,7,0,0,0,0,0,0,0,0,0]
["6623       Billing Inquiry-End User",null,8,0,0,0,0,0,0,0,0,0]
["6623       Service Order Proc.-CXR",null,9,0,0,0,0,0,0,0,0,0]
["6623       Payment & Collection-CXR",null,10,0,0,0,0,0,0,0,0,0]
["6623       Billing Inquiry-CXR",null,11,0,0,0,0,0,0,0,0,0]
["6623       Coin Administration",null,12,0,0,0,0,0,0,0,0,0]
["6623       Rev. Acctg.-Toll Ticket Proc.",null,13,0,0,0,0,0,0,0,0,0]
["6623       Rev. Acctg.-Local Mess. Proc.",null,14,0,0,0,0,0,0,0,0,0]
["6623       Rev. Acctg.-Other Bill & Coll.",null,15,0,0,{"$f":"0","v":0},0,0,{"$f":"0","v":0},0,0,0]
["6623       Rev. Acctg.-SLC Billing",null,16,0,0,{"$f":"0","v":0},0,{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},0]
["6623       Rev. Acctg.-CXR B & C",null,17,0,0,{"$f":"0","v":0},0,0,{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},0]
["6623       B & C Amts Paid to LECs","(10)",18,0,0,0,0,0,0,0,0,0]
["6623       Other Customer Service",null,19,0,0,0,0,0,0,0,0,0]
["               Total Customer Operations",null,20,{"$f":"SUM(D102:D120)","v":0},0,0,0,0,0,0,0,0]
[]
["67XX   Corporate Operations:"]
["671X       Executive & Planning",null,21,{"$f":"G124+L124","v":0},0,0,{"$f":"SUM(E124:F124)","v":0},0,0,0,0,{"$f":"SUM(H124:K124)","v":0}]
["672X       General & Administrative",null,22,{"$f":"G125+L125","v":0},0,0,{"$f":"SUM(E125:F125)","v":0},0,0,0,0,{"$f":"SUM(H125:K125)","v":0}]
["               Total Corporate Operations",null,23,{"$f":"SUM(D124:D125)","v":0},0,0,0,0,0,0,0,0]
[]
[]
["----   Other Operating Expenses:"]
["----       Universal Service Fund","(11)",24,{"$f":"G130+L130","v":0},0,0,{"$f":"SUM(E130:F130)","v":0},0,0,0,0,{"$f":"SUM(H130:K130)","v":0}]
["----       Lifeline Connection Assistance","(12)",25,{"$f":"G131+L131","v":0},0,0,{"$f":"SUM(E131:F131)","v":0},0,0,0,0,{"$f":"SUM(H131:K131)","v":0}]
["               Total Other",null,26,{"$f":"SUM(D130:D131)","v":0},0,0,0,0,0,0,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null," "]
["             Total Operating Expenses",null,27,{"$f":"D78+D85+D98+D121+D126+D132","v":0},0,0,0,0,0,0,0,0]
[]
["OPERATING TAXES"]
[]
["7240   General Taxes"]
["7240       Property",null,1,{"$f":"G139+L139","v":0},0,0,{"$f":"SUM(E139:F139)","v":0},0,0,0,0,{"$f":"SUM(H139:K139)","v":0}]
["7240       Gross Receipts",null,2,{"$f":"G140+L140","v":0},0,0,{"$f":"SUM(E140:F140)","v":0},0,0,0,0,{"$f":"SUM(H140:K140)","v":0}]
["7240       PUC Fee",null,3,{"$f":"G141+L141","v":0},0,0,{"$f":"SUM(E141:F141)","v":0},0,0,0,0,{"$f":"SUM(H141:K141)","v":0}]
["7240       Franchise Fees",null,4,{"$f":"G142+L142","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"SUM(E142:F142)","v":0},{"$f":"0","v":0},{"$f":"0","v":0},0,0,{"$f":"SUM(H142:K142)","v":0}]
["7240       Other",null,5,{"$f":"G143+L143","v":0},0,0,{"$f":"SUM(E143:F143)","v":0},0,0,0,0,{"$f":"SUM(H143:K143)","v":0}]
["               Total General Taxes",null,6,{"$f":"SUM(D139:D143)","v":0},0,0,0,0,0,0,0,0]
[]
["72XX    Income Taxes (Calculated)"]
["        Net Income Before SIT & FIT","(13)",7,{"$f":"+'2022 Form I pg 1&2'!D29-'2022 Form I pg 3-7'!D134-'2022 Form I pg 3-7'!D144","v":0},{"$f":"+'2022 Form I pg 1&2'!E29-'2022 Form I pg 3-7'!E134-'2022 Form I pg 3-7'!E144","v":0},{"$f":"+'2022 Form I pg 1&2'!F29-'2022 Form I pg 3-7'!F134-'2022 Form I pg 3-7'!F144","v":0},{"$f":"+'2022 Form I pg 1&2'!G29-'2022 Form I pg 3-7'!G134-'2022 Form I pg 3-7'!G144","v":0},{"$f":"+'2022 Form I pg 1&2'!H29-'2022 Form I pg 3-7'!H134-'2022 Form I pg 3-7'!H144","v":0},{"$f":"+'2022 Form I pg 1&2'!I29-'2022 Form I pg 3-7'!I134-'2022 Form I pg 3-7'!I144","v":0},{"$f":"+'2022 Form I pg 1&2'!J29-'2022 Form I pg 3-7'!J134-'2022 Form I pg 3-7'!J144","v":0},{"$f":"+'2022 Form I pg 1&2'!K29-'2022 Form I pg 3-7'!K134-'2022 Form I pg 3-7'!K144","v":0},{"$f":"+'2022 Form I pg 1&2'!L29-'2022 Form I pg 3-7'!L134-'2022 Form I pg 3-7'!L144","v":0}]
["        Less Fixed Charges  (-)",null,8,{"$f":"G148+L148","v":0},0,0,{"$f":"SUM(E148:F148)","v":0},0,0,0,0,{"$f":"SUM(H148:K148)","v":0}]
["        Subtotal  (lines 7-8)  ",null,9,{"$f":"D147-D148","v":0},0,0,0,0,0,0,0,0]
["        Other SIT Base Add/Ded. (±)","(14)",10,{"$f":"G150+L150","v":0},0,0,{"$f":"SUM(E150:F150)","v":0},0,0,0,0,{"$f":"SUM(H150:K150)","v":0}]
["        SIT Taxable Inc. (lines 9+-10)",null,11,{"$f":"D149+D150","v":0},{"$f":"SUM(E149:E150)","v":0},{"$f":"SUM(F149:F150)","v":0},{"$f":"G149+G150","v":0},{"$f":"SUM(H149:H150)","v":0},{"$f":"SUM(I149:I150)","v":0},{"$f":"SUM(J149:J150)","v":0},{"$f":"SUM(K149:K150)","v":0},{"$f":"L149+L150","v":0}]
[{"$f":"CONCATENATE(\"7230  SIT-Current  (\", E159,\")\")","v":"7230  SIT-Current  (0)"},"(15)",12,{"$f":"G152+L152","v":0},{"$f":"IF(E151=0,0,+E151*E159)","v":0},{"$f":"IF(F151=0,0,+F151*E159)","v":0},{"$f":"SUM(E152:F152)","v":0},{"$f":"IF(H151=0,0,+H151*E159)","v":0},{"$f":"IF(I151=0,0,+I151*E159)","v":0},{"$f":"IF(J151=0,0,+J151*E159)","v":0},{"$f":"IF(K151=0,0,+K151*E159)","v":0},{"$f":"SUM(H152:K152)","v":0}]
["        Other FIT Base Add/Ded. (±)","(16)",13,{"$f":"G153+L153","v":0},0,0,{"$f":"SUM(E153:F153)","v":0},0,0,0,0,0]
["        FIT Taxable Inc. (lines 9-12+-13)",null,14,{"$f":"D149-D152+D153","v":0},{"$f":"(E149-E152+E153)","v":0},{"$f":"(F149-F152+F153)","v":0},{"$f":"G149-G152+G153","v":0},{"$f":"(H149-H152+H153)","v":0},{"$f":"(I149-I152+I153)","v":0},{"$f":"(J149-J152+J153)","v":0},{"$f":"(K149-K152+K153)","v":0},0]
[{"$f":"CONCATENATE(\"7220 Gross FIT  (\",E160,\")\")","v":"7220 Gross FIT  (0)"},null,15,{"$f":"G155+L155","v":0},{"$f":"IF(E154=0,0,+E154*E160)","v":0},{"$f":"IF(F154=0,0,+F154*E160)","v":0},{"$f":"SUM(E155:F155)","v":0},{"$f":"IF(H154=0,0,+H154*E160)","v":0},{"$f":"IF(I154=0,0,+I154*E160)","v":0},{"$f":"IF(J154=0,0,+J154*E160)","v":0},{"$f":"IF(K154=0,0,+K154*E160)","v":0},0]
["        7210P  Claimed ITC  (-)",null,16,{"$f":"G156+L156","v":0},0,0,{"$f":"SUM(E156:F156)","v":0},0,0,0,0,0]
["        Surtax Elimination (-)",null,17,{"$f":"G157+L157","v":0},0,0,{"$f":"SUM(E157:F157)","v":0},0,0,0,0,0]
["        7220  FIT-Current (lines 15-16-17)","(17)",18,{"$f":"SUM(D155:D157)","v":0},{"$f":"SUM(E155:E157)","v":0},0,0,0,0,0,0,0]
["TAX RATE USED FOR SIT:",null,null,null,0,"******User Note: When entering values for SIT or FIT  tax rate that are less than 1% you must key in the zero that preceeds the decimal******                                                        (e.g. to enter ⅔ of 1  percent you would key in as 0.66 NOT .66  the latter of the two would produce 66%)"]
["TAX RATE USED FOR FIT:",null,null,null,0]
[]
[{"$f":"'Cover Page'!A1","v":2023}]

{"sheet":"Separations Parameters","index":3,"n_rows":59,"n_cols":8,"rows_kept":59,"cut":false,"hidden":false,"merged":[[1,1,1,4]]}
[{"$f":"'2022 Form I pg 3-7'!A1","v":"2023 FORM I INPUT"}]
[null,{"$f":"CONCATENATE(\"For The Year Ending: December 31, \",'Cover Page'!A1)","v":"For The Year Ending: December 31, 2023"},null,null,null,"Separated Results of Oregon Operations"]
[{"$f":"'2022 Form I pg 1&2'!A3","v":"COMPANY NAME: "}]
[{"$f":"'2022 Form I pg 3-7'!A4","v":"COMPANY NAME "},null,null,"Total Oregon",null,"Intrastate","Operation"]
[null,null,null,"Operations"]
["Description","Note","Line","Subject To","Interstate "]
[null,"No.","No.","Separations","Toll","Toll","EAS","Local (Other)"]
["Separation Parameters","(18)"]
["Plant"]
["     SLU Minutes of Use  (MOU)",null,1,{"$f":"SUM(E10:H10)","v":0},0,0,0,0]
["     SLU Factor",null,2,0,0,0,0,0]
["     SPF  - January 1, 2013 Pre-EAS",null,3,0,0,0,{"$f":"0","v":0},0]
["     SPF  - December 31, 2013 Post-EAS",null,4,0,0,0,{"$f":"0","v":0},0]
["     Current Composite SPF ","(19)",5,0,0,0,{"$f":"0","v":0},0]
["     1996 Weighted DEM - Factor",null,6,0,0,0,0,0]
["     1996 Unweighted DEM - Factor",null,7,0,0,0,0,0]
["     Current CAT 3 Dial Equipment Minutes","(20)",8,0,0,0,0,0]
["     Current CAT 3 DEM Factor Unweighted",null,9,0,0,0,0,0]
["     Current Composite DEM Factor",null,10,0,0,0,0,0]
["     Exchange Trunk - Joint Use MOU","(21)",11,0,0,0,0,0]
["     Exchange Trunk Joint Use MOU Factor",null,12,0,0,0,0,0]
["     Host/Remote MOU Kilometers","(22)",13,0,0,0,0,0]
["     Host/Remote MOU Kilometers Factor",null,14,0,0,0,0,0]
["     Operator Standard Work Seconds","(23)",15,0,0,0,0,0]
["     Operator Standard Work Seconds Factor",null,16,0,0,0,0,0]
["     Tandem Switching MOU","(24)",17,0,0,0,0,0]
["     Tandem Switching MOU Factor",null,18,0,0,0,0,0]
["     IX Conversation MOU ",null,19,0,0,0,0,0]
["     IX Conversation MOU Factor",null,20,0,0,0,0,0]
["     IX Conversation Minute Kilometers",null,21,0,0,0,0,0]
["     IX Conversation Minute Kilometer Factor",null,22,0,0,0,0,0]
["Gross Billed Revenues"]
["     Marketing Allocation Basis","(25)",23,{"$f":"SUM(E33:H33)","v":0},0,0,0,0]
["     Marketing Allocation Basis Factor",null,24,0,0,0,0,0]
["     Payment & Collection-End User","(25)",25,0,0,0,0,0]
["     Payment & Collection-End User Factor",null,26,0,0,0,0,0]
["     Payment & Collection-CXR","(25)",27,0,0,0,0,0]
["     Payment & Collection-CXR Factor",null,28,0,0,0,0,0]
["Service Order Contacts"]
["     Service Order Proc.-End User","(26)",29,{"$f":"SUM(E40:H40)","v":0},0,0,0,0]
["     Service Order Proc.-End User Factor",null,30,{"$f":"SUM(E41:H41)","v":0},0,0,0,0]
["     Service Order Proc.-CXR","(26)",31,{"$f":"SUM(E42:H42)","v":0},0,0,0,0]
["     Service Order Proc.-CXR Factor",null,32,{"$f":"SUM(E43:H43)","v":0},0,0,0,0]
["Billing Inquiry Contacts"]
["      Billing Inquiry-End User","(27)",33,{"$f":"SUM(E45:H45)","v":0},0,0,0,0]
["      Billing Inquiry-End User Factor",null,34,0,0,0,0,0]
["      Billing Inquiry-CXR","(27)",35,0,0,0,0,0]
["      Billing Inquiry-CXR Factor",null,36,0,0,0,0,0]
["      SP+RC Toll Messages","(28)",37,0,0,0,0,0]
["      SP+RC Toll Messages Factor",null,38,0,0,0,0,0]
["      EAS/Local Messages (Msg. Proc.)",null,39,0,0,0,0,0]
["      BIG 3' Expense Factor-Message","(29)",40,{"$f":"SUM(E52:H53)","v":0},0,0,0,0]
["          '-PLS & Special Access Factor","(29)",41,null,0,0,0,0]
["       Operator Services Expense  -- Factor",null,42,{"$f":"SUM(E54:H54)","v":0},0,0,0,0]
["Other Parameters",null,null,"Common","PL Interstate","PL Intrastate",null,"PL Local (Other)"]
["       Access Lines  (Average) ","(30)",43,0,0,0,null,0]
["       Unseparated Loop Cost @ 11.1 ROR","(31)",44,0]
["Cost Categories Frozen?",null,45,false,false]
[{"$f":"'Cover Page'!A1","v":2023}]

{"sheet":"Indicators","index":4,"n_rows":5,"n_cols":2,"rows_kept":5,"cut":false,"hidden":true,"merged":[[0,0,0,1]]}
["Authenticity"]
["Cover",{"$f":"IF('Cover Page'!A30=\"FCB:DLJ\",1,0)","v":1}]
["Page 1-2",{"$f":"IF('2022 Form I pg 1&2'!D1=\"FCB:DLJ\",1,0)","v":1}]
["Page 3-7",{"$f":"IF('2022 Form I pg 3-7'!D1=\"FCB:DLJ\",1,0)","v":1}]
["Seperations",{"$f":"IF('Separations Parameters'!D1=\"FCB:DLJ\",1,0)","v":0}]