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Why is satellite transponder capacity capitalized over 5 years eligible, while tower leases and wireline backhaul cost are only eligible over the life of the project?

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Why is satellite transponder capacity capitalized over 5 years eligible, while tower leases and wireline backhaul cost are only eligible over the life of the project?

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Supporting satellite capitalization costs is standard practice in the industry, as those technologies cannot be deployed easily, represent limited capacity and require higher levels of up-front investments. It is expected that satellite services will be used in regions where no other technology options are feasible.

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