On Dec. 21, 2004, the Public Service Commission of Utah found that Comcast Cable Communications owes PacifiCorp US$3.8 million, consisting of a $900,000 share of audit expenses and $2.9 million to cover penalties and back rent for unauthorized attachments on 38,919 poles.

Utah's decision is remarkable, not only for the size of the award but also because:

• It approved the contract's $60 per year unauthorized attachment fee, rejecting Comcast's claim that the contract was one of adhesion.

• It rejected PacifiCorp's 1997/98 audit as a baseline from which unauthorized attachments could be counted, largely because verifiable audit records were unavailable.

• The baseline instead was set at 75,000 poles, because Comcast was being billed and was paying for that many poles prior to the 2002/2003 audit.

• Comcast was forced to pay its share of the comprehensive and expensive ($12.27 per joint use pole) 2002/2003 audit, in which GPS locations, digital photos, mapstring identifiers, pole numbers and potential safety issues were recorded, because this information was essential for all parties as a foundation for future joint use operations.

In a refreshing change from FCC proceedings, Utah placed the burden squarely on Comcast to prove that its attachments were properly authorized and faulted Comcast as much as PacifiCorp for poor recordkeeping.