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Investor Presentaiton

FCC-Cable Formula Section 224(d) Cable Formula for Determining Maximum Rate For Use of LEC Utility Poles Using FCC ARMIS Accounts Maximum Rate Space Occupied per Pole Where: - Space Occupied Usable Space Net Pole Investment Total Number of Poles Carrying x 0.95x Charge Rate 1 foot (presumed, but rebuttable) Usable Space =13.5 feet (presumed, but rebuttable) And: Gross Pole Net Pole = Investment Accumulate d Depreciati on Investment (Account 2411) (Account 3100)(Poles) Accumulate d Deferred Income Taxes (Account 4100+ 4340)(Poles) Carrying Charge Rate = Administrative + Maintenance + Depreciation + Taxes + Return Administrative Element Total General and Administrative (Accounts 6710 & 6720) Gross Plant Investment Accumulated Depreciation (Account 2001) (Account 3100) Accumulated Deferred Taxes (Plant) (Accounts 4100 +4340) = Maintenance Account 6411 - Rental Expense (Poles) Element Net Pole Investment Depreciation, Gross Pole Investment (Account 2411) Element Net Pole Investment Depreciation Rate for Gross Pole Investment Taxes Element Gross Plant Investment (Account 2001) Operating Taxes (Account 7200) Accumulated Depreciation (Account 3100) Accumulated Deferred Taxes (Plant) (Accounts 4100 + 4340) Return Element Applicable Rate of Retum (default = 11.25%) 36 Davis Wright Tremaine LLP
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