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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-K/A

(Amendment No. 1)

☒ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended June 30, 2018

OR

☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

Commission File Number: 333-169979

Zayo Group, LLC

(Exact Name of Registrant as Specified in Its Charter)

|                                                            |                                  |
|-----------------------------------------------------------------|---------------------------------------|
| DELAWARE                                                        | 26-2012549                            |
| (State or other jurisdiction of

incorporation or organization) | (I.R.S. Employer

Identification No.) |



1821 30th Street, Unit A,

Boulder, CO 80301

(Address of Principal Executive Offices)

(303) 381-4683

(Registrant’s Telephone Number, Including Area Code)

Securities registered pursuant to Section 12(b) of the Act:

None

Securities registered pursuant to Section 12(g) of the Act:

None

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.

Yes  ☐    No  ☒

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Act.

Yes  ☐    No  ☒

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.    Yes  ☒    No  ☐ 

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).    Yes  ☒    No  ☐

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K (§ 229.405 of this chapter) is not contained herein, and will not be contained, to the best of registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K.    ☒

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

|                              |                     |                 |                     |                                |                     |     |
|-----------------------------------|--------------------------|----------------------|--------------------------|-------------------------------------|--------------------------|----------|
| Large accelerated filer |      | ☐             |      | Accelerated filer              |      | ☐ |
| Non-accelerated filer             |                     | ☒   |                     | Smaller reporting company |                     | ☐ |
| Emerging growth company           |                     | ☐             |                     |                                |                     |     |

 

 

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).    Yes  ☐    No  ☒

THE REGISTRANT, A WHOLLY OWNED SUBSIDIARY OF ZAYO GROUP HOLDINGS, INC., MEETS THE CONDITIONS SET FORTH IN GENERAL INSTRUCTIONS I(1) (a) AND (b) OF FORM 10-K AND IS THEREFORE FILING THIS FORM WITH REDUCED DISCLOSURE FORMAT PURSUANT TO GENERAL INSTRUCTION I(2)

			 		

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EXPLANATORY NOTE

 

This Amendment No. 1 to Form 10-K (this “Amendment”) amends the Annual Report on Form 10-K for the fiscal year ended June 30, 2018 (the “Original 10-K”) filed by Zayo Group, LLC (the “Company”) on August 24, 2018. We are filing this amendment to provide an amended report from our independent registered public accounting firm that includes a statement inadvertently omitted from the previously filed version that confirms the Company's independent registered accounting firm was not required to, and did not, audit management’s assessment of its internal control over financial reporting, remove a statement in Item 9A that our independent registered public accounting firm had audited management’s assessment of internal control over financial reporting and modify the placement of the statement on auditor tenure.  This Amendment does not affect our independent registered public accounting firm’s unqualified opinion on the Company's consolidated financial statements included in the Original 10-K and this Form 10-K/A. 

In accordance with Rule 12b-15 of the Securities Exchange Act of 1934, as amended, this Amendment sets forth the complete text of Part II. Item 8, Part II. Item 9A and Part IV. Item 15, “Exhibits and Financial Statement Schedules.” No other amendments have been made to the Original 10-K and the Company is not amending its consolidated financial statements, or otherwise updating any other disclosures made in, the Original 10-K.  This Amendment speaks only as of the filing date of the Original 10-K, does not reflect events that may have occurred after the date of the Original 10-K and does not otherwise modify or update in any way the disclosures made in the Original 10-K. As such, this Amendment should be read in conjunction with the Original 10-K and with the Company’s subsequent filings with the SEC. 

Pursuant to Rule 12b 15 of the Exchange Act, the certifications required pursuant to Rule 13a-14(a) and Rule 13a-14(b) of the Exchange Act, which were included as exhibits to the Original 10-K, have been re-executed as of the date of this Amendment and are included as Exhibits 31.1, 31.2 and 32 hereto.

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TABLE OF CONTENTS

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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           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| Item 15.
 

EXHIBITS AND FINANCIAL STATEMENT SCHEDULES

 
5				
 

 

 

 

 

SIGNATURES 

 

 

 
6				
 

 

2

 

			 		

PART II

 

ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

 

Reference is made to the information set forth beginning on page F-1. 

 

ITEM 9A. CONTROLS AND PROCEDURES

Disclosure Controls and Procedures

We carried out an evaluation as of the last day of the period covered by this Annual Report on Form 10-K/A, under the supervision and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer, of the effectiveness of the design and operation of our disclosure controls and procedures as defined in Rules 13a-15 of the Securities Exchange Act of 1934 (the “Exchange Act”). Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by us in reports filed or submitted under the Exchange Act is recorded, processed and reported within the time periods specified by the Securities and Exchange Commission’s rules and forms.  Such controls include those designed to ensure that information is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosure. Based on that evaluation, our Chief Executive Officer and Chief Financial Officer concluded that, as of June 30, 2018, our disclosure controls and procedures were effective.

Management’s Annual Report on Internal Control Over Financial Reporting

Our management is responsible for establishing and maintaining adequate internal control over financial reporting, as such term is defined in Exchange Act Rules 13a-15(f).  Our internal control over financial reporting is a process designed by management, under the supervision of our Chief Executive Officer and Chief Financial Officer and effected by our board of directors, management and other personnel, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with accounting principles generally accepted in the United States of America. Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

Our management, led by our Chief Executive Officer and Chief Financial Officer, assessed the effectiveness of internal control over financial reporting as of June 30, 2018, using the criteria set forth in Internal Control- Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO 2013 Framework). Based on that evaluation, management concluded that the Company’s internal control over financial reporting was effective as of June 30, 2018.  

Changes in Internal Controls over Financial Reporting

Management has evaluated, with the participation of our Chief Executive Officer and Chief Financial Officer, whether any changes in our internal control over financial reporting that occurred during our last fiscal year have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting. Management continues to implement changes in the accounting and technology areas as a result of our Sarbanes Oxley compliance program. Such changes have included but are not limited to formalizing existing and establishing new internal controls, implementation of technology solutions, and hiring additional accounting and technology personnel.

 

 Management implemented both a new enterprise resource planning system and a billing management system during the year ended June 30, 2018. The new systems are expected to enhance the overall system of internal control over financial reporting through further automation and integration of business processes and were not implemented in response to any identified deficiency or material weakness in the Company’s internal control over financial reporting. The implementations are significant in scale and complexity and significantly affect certain accounting functions. Both 

3

 

			 		

during the implementation of the two new systems, and afterwards, the Company modified certain of its internal controls to verify its controls were designed and operating effectively for all key financial reporting assertions.

 

4

 

			 		

PART IV

 

ITEM 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES

 

Documents Filed as Part of this Annual Report

 

1. Financial Statements

 

 

 

Report of Independent Registered Public Accounting Firm 

    

F-1

Consolidated Balance Sheets at June 30, 2018 and 2017 

 

F-2

Consolidated Statements of Operations for the Years Ended June 30, 2018, 2017 and 2016 

 

F-3

Consolidated Statements of Comprehensive Income/(Loss) for the Years Ended June 30, 2018, 2017 and 2016 

 

F-4

Consolidated Statements of Members’ Equity for the Years Ended June 30, 2018, 2017 and 2016 

 

F-5

Consolidated Statements of Cash Flows for the Years Ended June 30, 2018, 2017 and 2016 

 

F-6

Notes to Consolidated Financial Statements 

 

F-7

 

Schedules not indicated above have been omitted because of the absence of the condition under which they are required or because the information called for is shown in the consolidated financial statements or in the notes thereto.

 

 

2. Exhibits

 

Financial statements and financial statement schedules required to be filed for the registrant under Items 8 or 15 are set forth following the index page at page F-1. Exhibits filed as a part of this report are listed below. 

 

EXHIBIT INDEX

 

 

 

Exhibit No.

    

Description of Exhibit

 

 

 

31.1*

 

Certification of Chief Executive Officer of the Registrant, pursuant to Rule 13a-14(a) of the Securities Exchange Act of 1934.

 

 

 

31.2*

 

Certification of Chief Financial Officer of the Registrant, pursuant to Rule 13a-14(a) of the Securities Exchange Act of 1934.

 

 

 

32*

 

Certification of the Registrant, pursuant to 18 U.S.C. Section 1350, as adopted, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

 

 

 

101.INS**

 

XBRL Instance Document

101.SCH**

 

XBRL Schema Document

101.CAL**

 

XBRL Calculation Linkbase Document

101.DEF**

 

XBRL Taxonomy Extension Definition Linkbase Document

101.LAB**

 

XBRL Label Linkbase Document

101.PRE**

 

XBRL Presentation Linkbase Document

*        Filed or furnished herewith 

**Previously filed with the Registrant’s Form 10-K filed on August 24, 2018 (File No. 333-169979).

 

 

5

 

			 		

Signatures

 

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized, this 27th day of February, 2019.

 

 

 

 

ZAYO GROUP, LLC

 

 

By:

 

/s/ Matt Steinfort

 

 

Matt Steinfort

Chief Financial Officer

 

 

 

 

 

 

 

 

			 		

6

 

			 		

Report of Independent Registered Public Accounting Firm

To the Member and Board of DirectorsZayo Group, LLC:

Opinion on the Consolidated Financial Statements

We have audited the accompanying consolidated balance sheets of Zayo Group, LLC and subsidiaries (the Company) as of June 30, 2018 and 2017, the related consolidated statements of operations, comprehensive income/(loss), member’s equity, and cash flows for each of the years in the three‐year period ended June 30, 2018, and the related notes (collectively, the consolidated financial statements). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company as of June 30, 2018 and 2017, and the results of its operations and its cash flows for each of the years in the three‐year period ended June 30, 2018, in conformity with U.S. generally accepted accounting principles.

Basis for Opinion

These consolidated financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these consolidated financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion.

Our audits included performing procedures to assess the risks of material misstatement of the consolidated financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the consolidated financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements. We believe that our audits provide a reasonable basis for our opinion.

 

/s/ KPMG LLP

 

We have served as the Company’s auditor since 2012.

 

Denver, Colorado

August 24, 2018

 

 

F-1

 

			 		

ZAYO GROUP, LLC AND SUBSIDIARIES

 

CONSOLIDATED BALANCE SHEETS

 

(in millions)

 

 

 

 

 

 

 

 

    

June 30,

    

June 30,

 

 

2018

    

2017

Assets

 

 

 

 

 

 

Current assets

 

 

 

 

 

 

Cash and cash equivalents

 

$

 256.0

 

$

 220.0

Trade receivables, net of allowance of $11.1 and $9.5 as of June 30, 2018 and June 30, 2017, respectively

 

 

 235.6

 

 

 191.6

Prepaid expenses

 

 

 74.1

 

 

 68.3

Other current assets

 

 

 18.7

 

 

 34.1

Assets held for sale

 

 

 41.8

 

 

  —

Total current assets

 

 

 626.2

 

 

 514.0

Property and equipment, net

 

 

 5,447.2

 

 

 5,016.0

Intangible assets, net

 

 

 1,212.1

 

 

 1,188.6

Goodwill

 

 

 1,719.1

 

 

 1,840.2

Deferred income taxes, net

 

 

 37.6

 

 

 27.3

Other assets

 

 

 170.0

 

 

 141.7

Total assets

 

$

 9,212.2

 

$

 8,727.8

Liabilities and member's equity

 

 

 

 

 

 

Current liabilities

 

 

 

 

 

 

Accounts payable

 

$

 45.9

 

$

 72.4

Accrued liabilities

 

 

 315.1

 

 

 329.2

Accrued interest

 

 

 72.6

 

 

 63.5

Current portion of long-term debt

 

 

 5.0

 

 

 5.0

Capital lease obligations, current

 

 

 11.9

 

 

 8.0

Deferred revenue, current

 

 

 164.4

 

 

 146.0

Liabilities associated with assets held for sale

 

 

 6.1

 

 

  —

Total current liabilities

 

 

 621.0

 

 

 624.1

Long-term debt, non-current

 

 

 5,690.1

 

 

 5,532.7

Capital lease obligation, non-current

 

 

 121.6

 

 

 93.6

Deferred revenue, non-current

 

 

 1,096.8

 

 

 989.7

Deferred income taxes, net

 

 

 148.5

 

 

 40.2

Other long-term liabilities

 

 

 57.8

 

 

 52.4

Total liabilities

 

 

 7,735.8

 

 

 7,332.7

Commitments and contingencies (Note 14)

 

 

 

 

 

 

Member's equity

 

 

 

 

 

 

Member's interest

 

 

 1,876.6

 

 

 1,879.0

Accumulated other comprehensive (loss)/income

 

 

 (15.5)

 

 

 5.4

Accumulated deficit

 

 

 (384.7)

 

 

 (489.3)

Total member's equity

 

 

 1,476.4

 

 

 1,395.1

Total liabilities and member's  equity

 

$

 9,212.2

 

$

 8,727.8

 

The accompanying notes are an integral part of these consolidated financial statements.

F-2

 

			 		

ZAYO GROUP, LLC AND SUBSIDIARIES

 

CONSOLIDATED STATEMENTS OF OPERATIONS

 

(in millions)

 

 

 

 

 

 

 

 

 

 

 

 

 

Year Ended June 30,

 

 

2018

    

2017

    

2016

Revenue

    

$

 2,604.0

    

$

 2,199.8

 

$

 1,721.7

Operating costs and expenses

 

 

 

 

 

 

 

 

 

Operating costs (excluding depreciation and amortization and including stock-based compensation—Note 11)

 

 

 941.9

 

 

 782.9

 

 

 578.7

Selling, general and administrative expenses (including stock-based compensation—Note 11)

 

 

 489.8

 

 

 436.2

 

 

 386.4

Depreciation and amortization

 

 

 747.4

 

 

 606.9

 

 

 516.3

Total operating costs and expenses

 

 

 2,179.1

 

 

 1,826.0

 

 

 1,481.4

Operating income

 

 

 424.9

 

 

 373.8

 

 

 240.3

Other expenses

 

 

 

 

 

 

 

 

 

Interest expense

 

 

 (299.8)

 

 

 (241.5)

 

 

 (220.1)

Loss on extinguishment of debt

 

 

 (4.9)

 

 

 (18.2)

 

 

 (33.8)

Foreign currency gain/(loss) on intercompany loans

 

 

 5.4

 

 

 (10.3)

 

 

 (53.8)

Other income/(expense), net

 

 

 2.4

 

 

 0.3

 

 

 (0.3)

Total other expenses, net

 

 

 (296.9)

 

 

 (269.7)

 

 

 (308.0)

Income/(loss) from operations before income taxes

 

 

 128.0

 

 

 104.1

 

 

 (67.7)

Provision for income taxes

 

 

 23.4

 

 

 18.4

 

 

 8.5

Net income/(loss)

 

$

 104.6

 

$

 85.7

 

$

 (76.2)

 

The accompanying notes are an integral part of these consolidated financial statements.

F-3

 

			 		

 

ZAYO GROUP, LLC AND SUBSIDIARIES

 

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME/(LOSS)

 

(in millions)

 

 

 

 

 

 

 

 

 

 

 

 

 

Year Ended June 30,

 

    

2018

    

2017

    

2016

Net income/(loss)

 

$

 104.6

 

$

 85.7

 

$

 (76.2)

Foreign currency translation adjustments, net of tax

 

 

 (7.4)

 

 

 2.1

 

 

 12.4

Defined benefit pension plan adjustments, net of tax

 

 

 (13.5)

 

 

 (1.2)

 

 

  —

Comprehensive income/(loss)

 

$

 83.7

 

$

 86.6

 

$

 (63.8)

 

The accompanying notes are an integral part of these consolidated financial statements.

F-4

 

			 		

 

ZAYO GROUP, LLC AND SUBSIDIARIES

 

CONSOLIDATED STATEMENTS OF MEMBER’S EQUITY

 

(in millions)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

    

Member's Interest

    

Accumulated 

Other 

Comprehensive

(Loss)/Income

    

Accumulated Deficit

    

Total Member'sEquity

Balance at June 30, 2015

 

$

 1,699.1

 

$

 (7.9)

 

$

 (497.1)

 

$

 1,194.1

Stock-based compensation

 

 

 152.9

 

 

  —

 

 

  —

 

 

 152.9

Foreign currency translation adjustment

 

 

  —

 

 

 12.4

 

 

  —

 

 

 12.4

Capital distribution to parent

 

 

 (81.1)

 

 

  —

 

 

  —

 

 

 (81.1)

Other

 

 

 1.7

 

 

  —

 

 

  —

 

 

 1.7

Net loss

 

 

  —

 

 

  —

 

 

 (76.2)

 

 

 (76.2)

Balance at June 30, 2016

 

$

 1,772.6

 

$

 4.5

 

$

 (573.3)

 

$

 1,203.8

Stock-based compensation

 

 

 104.7

 

 

  —

 

 

  —

 

 

 104.7

Cumulative effect adjustment resulting from adoption of ASU 2016-09 (Note 2)

 

 

 1.7

 

 

  —

 

 

 (1.7)

 

 

  —

Foreign currency translation adjustment

 

 

  —

 

 

 2.1

 

 

  —

 

 

 2.1

Defined benefit pension plan adjustments

 

 

  —

 

 

 (1.2)

 

 

  —

 

 

 (1.2)

Net income

 

 

  —

 

 

  —

 

 

 85.7

 

 

 85.7

Balance at June 30, 2017

 

$

 1,879.0

 

$

 5.4

 

$

 (489.3)

 

$

 1,395.1

Stock-based compensation

 

 

 91.1

 

 

  —

 

 

  —

 

 

 91.1

Foreign currency translation adjustment

 

 

  —

 

 

 (7.4)

 

 

  —

 

 

 (7.4)

Capital distribution to parent

 

 

 (93.5)

 

 

 

 

 

  —

 

 

 (93.5)

Defined benefit pension plan adjustments

 

 

  —

 

 

 (13.5)

 

 

  —

 

 

 (13.5)

Net income

 

 

  —

 

 

  —

 

 

 104.6

 

 

 104.6

Balance at June 30, 2018

 

$

 1,876.6

 

$

 (15.5)

 

$

 (384.7)

 

$

 1,476.4

 

The accompanying notes are an integral part of these consolidated financial statements.

F-5

 

			 		

ZAYO GROUP, LLC AND SUBSIDIARIES

 

CONSOLIDATED STATEMENTS OF CASH FLOWS

 

(in millions)

 

 

 

 

 

 

 

 

 

 

 

 

 

Year Ended June 30,

 

 

2018

 

2017

 

2016

Cash flows from operating activities

 

 

 

    

 

 

 

 

 

Net income/(loss)

 

$

 104.6

 

$

 85.7

 

$

 (76.2)

Adjustments to reconcile net income/(loss) to net cash provided by operating activities

 

 

 

 

 

 

 

 

 

Depreciation and amortization

 

 

 747.4

 

 

 606.9

 

 

 516.3

Loss on extinguishment of debt

 

 

 4.9

 

 

 18.2

 

 

 33.8

Non-cash interest expense

 

 

 9.8

 

 

 9.6

 

 

 11.9

Stock-based compensation

 

 

 96.7

 

 

 114.1

 

 

 155.9

Amortization of deferred revenue

 

 

 (137.8)

 

 

 (117.6)

 

 

 (111.5)

Foreign currency (gain)/loss on intercompany loans

 

 

 (5.4)

 

 

 10.3

 

 

 53.8

Excess tax benefit from stock-based compensation

 

 

  —

 

 

  —

 

 

 (7.9)

Deferred income taxes

 

 

 22.0

 

 

 12.6

 

 

 (2.8)

Provision for bad debts

 

 

 5.1

 

 

 3.7

 

 

 3.9

Non-cash loss on investments

 

 

 1.0

 

 

 1.2

 

 

 1.2

Changes in operating assets and liabilities, net of acquisitions

 

 

 

 

 

 

 

 

 

Trade receivables

 

 

 (48.1)

 

 

 (7.2)

 

 

 1.9

Accounts payable and accrued liabilities

 

 

 7.6

 

 

 5.2

 

 

 (36.0)

Additions to deferred revenue

 

 

 212.8

 

 

 200.5

 

 

 184.0

Other assets and liabilities

 

 

 (49.5)

 

 

 (33.4)

 

 

 (14.3)

Net cash provided by operating activities 

 

 

 971.1

 

 

 909.8

 

 

 714.0

Cash flows from investing activities

 

 

 

 

 

 

 

 

 

Purchases of property and equipment

 

 

 (789.9)

 

 

 (835.5)

 

 

 (704.1)

Cash paid for acquisitions, net of cash acquired

 

 

 (176.9)

 

 

 (1,434.8)

 

 

 (437.5)

Net cash used in investing activities

 

 

 (966.8)

 

 

 (2,270.3)

 

 

 (1,141.6)

Cash flows from financing activities

 

 

 

 

 

 

 

 

 

Proceeds from debt

 

 

 462.8

 

 

 3,865.8

 

 

 929.3

Principal payments on long-term debt

 

 

 (315.7)

 

 

 (2,408.8)

 

 

 (535.0)

Payment of early redemption fees on debt extinguished

 

 

  —

 

 

  —

 

 

 (20.3)

Principal payments on capital lease obligations

 

 

 (8.4)

 

 

 (6.6)

 

 

 (4.9)

Payment of debt issue costs

 

 

 (4.3)

 

 

 (35.4)

 

 

 (4.2)

Payments to repurchase ZGH common stock

 

 

 (93.5)

 

 

  —

 

 

 (81.1)

Excess tax benefit from stock-based compensation

 

 

  —

 

 

  —

 

 

 7.9

Cash paid for Santa Clara acquisition financing arrangement and other

 

 

 (5.3)

 

 

 (3.7)

 

 

  —

Net cash provided by financing activities 

 

 

 35.6

 

 

 1,411.3

 

 

 291.7

Net cash flows

 

 

 39.9

 

 

 50.8

 

 

 (135.9)

Effect of changes in foreign exchange rates on cash

 

 

 (3.9)

 

 

 (0.9)

 

 

 (2.0)

Net increase/(decrease) in cash and cash equivalents

 

 

 36.0

 

 

 49.9

 

 

 (137.9)

Cash and cash equivalents, beginning of year

 

 

 220.0

 

 

 170.1

 

 

 308.0

Cash and cash equivalents, end of period

 

$

 256.0

 

$

 220.0

 

$

 170.1

Supplemental disclosure of non-cash investing and financing activities:

 

 

 

 

 

 

 

 

 

Cash paid for interest, net of capitalized interest

 

$

 280.2

 

$

 195.6

 

$

 228.5

Cash paid for income taxes

 

 

 20.3

 

 

 13.1

 

 

 14.0

Non-cash purchases of equipment through capital leasing

 

 

 22.1

 

 

 12.0

 

 

 7.6

Non-cash purchases of equipment through nonmonetary exchange

 

 

 17.1

 

 

 12.8

 

 

 50.6

(Decrease)/increase in accounts payable and accrued expenses for purchases of property and equipment

 

 

 (32.2)

 

 

 16.9

 

 

 25.7

The accompanying notes are an integral part of these consolidated financial statements.

 

			 		

F-6

 

Table of Contents

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

 

(1) ORGANIZATION AND DESCRIPTION OF BUSINESS

 

Business

 

Zayo Group, LLC, a Delaware limited liability company, was formed on May 4, 2007, and is the operating parent company of a number of subsidiaries engaged in providing access to bandwidth infrastructure. Zayo Group, LLC and its subsidiaries are collectively referred to as “Zayo Group” or the “Company.” Headquartered in Boulder, Colorado, the Company provides communication infrastructure solutions, including fiber and bandwidth connectivity, colocation and cloud infrastructure to businesses  primarily in the United States (“U.S.”), Canada and Europe. The Company provides its products and offerings through six segments:

 ·

Fiber Solutions, including dark fiber and mobile infrastructure solutions. 

 ·

Transport, including Ethernet, wavelength, wholesale IP, and SONET solutions.

 ·

Enterprise Networks, including private lines, dedicated Internet and cloud-based computing and storage products. 

 ·

Colocation, including provision of colocation space and power and interconnection offerings.

 ·

Allstream, including Cloud VoIP and Data Solutions.

 ·

Other offerings, including Zayo Professional Services (“ZPS”).

 

 

(2) BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES

 

a. Basis of Presentation

 

The accompanying consolidated financial statements include all the accounts of the Company and its wholly-owned subsidiaries. All inter-company accounts and transactions have been eliminated in consolidation. The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries and have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) for annual reports on Form 10-K.  In the opinion of management, all adjustments considered necessary for the fair presentation of financial position, results of operations and cash flows of the Company have been included herein.  Unless otherwise noted, dollar amounts and disclosures throughout the Notes to the consolidated financial statements are presented in millions of dollars.

The Company’s fiscal year ends June 30 each year, and we refer to the fiscal year ending June 30, 2019 as “Fiscal 2019”, the fiscal year ended June 30, 2018 as “Fiscal 2018” and the fiscal year ended June 30, 2017 as “Fiscal 2017.” 

 

 

b. Use of Estimates

 

The preparation of the Company’s consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expense during the reporting period. Significant estimates are used when establishing allowances for doubtful accounts and accruals for billing disputes, determining useful lives for depreciation and amortization and accruals for exit activities associated with real estate leases, assessing the need for impairment charges (including those related to intangible assets and goodwill), determining the fair values of assets acquired and liabilities assumed in business combinations, accounting for income taxes and related valuation allowances against deferred tax assets, determining the 

F-7

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

defined benefit costs and defined benefit obligations related to post-employment benefits, determining the fair value of plan assets related to post-employment benefits and estimating certain restricted stock unit grant fair values used to compute the stock-based compensation liability and expense. Management evaluates these estimates and judgments on an ongoing basis and makes estimates based on historical experience, current conditions, and various other assumptions that are believed to be reasonable under the circumstances. The results of these estimates form the basis for making judgments about the carrying values of assets and liabilities as well as identifying and assessing the accounting treatment with respect to commitments and contingencies. Actual results may differ from these estimates under different assumptions or conditions.

c. Foreign Currency Translation

For operations outside the U.S. that have functional currencies other than the U.S. dollar, assets and liabilities are translated to U.S. dollars at period-end exchange rates, and revenue, expenses and cash flows are translated using monthly average exchange rates during the year. Gains or losses resulting from currency translation are recorded as a component of accumulated other comprehensive income/(loss) in stockholders’ equity and in the consolidated statements of comprehensive income/(loss). 

d. Cash and Cash Equivalents and Restricted Cash

 

The Company considers all highly liquid investments with original maturities of three months or less to be cash and cash equivalents. Cash equivalents are stated at cost, which approximates fair value. Restricted cash consists of cash balances held by various financial institutions as collateral for letters of credit and surety bonds. These balances are reclassified to cash and cash equivalents when the underlying obligation is satisfied, or in accordance with the governing agreement. Restricted cash balances expected to become unrestricted during the next twelve months are recorded as current assets. The Company had a non-current restricted cash balance of $4.6 million and $4.5 million as of June 30, 2018 and 2017, respectively.

e. Trade Receivables

 

Trade receivables are recorded at the invoiced amount and do not bear interest. The Company maintains an allowance for doubtful accounts for estimated losses inherent in its trade receivable portfolio. In establishing the required allowance, management considers historical losses adjusted to take into account current market conditions and the customer’s financial condition, and the age of receivables and current payment patterns. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote.

 

f. Property and Equipment

 

The Company’s property and equipment includes assets in service and under construction or development.

 

Property and equipment is recorded at historical cost or acquisition date fair value. Costs associated directly with network construction, network installations for customer access, and development of business support systems, including employee-related costs, are capitalized. Depreciation is calculated on a straight-line basis over the asset’s estimated useful life from the date placed into service or acquired. Management performs reviews to depreciable lives of its property and equipment on a periodic basis, which includes reviewing historical usage, with consideration given to technological changes, trends in the industry, and other economic factors that could impact the network architecture and asset utilization.  In March 2018 management completed a review and revised its estimated useful lives for fiber optic network assets from its previous estimate of a range of fifteen years to twenty years to a revised estimate of thirty-three years and revised its estimated useful lives for owned buildings from its historical estimate of thirty-nine years to a revised estimate of forty-five years. In determining the change in estimated useful lives, the Company, with input from its engineering team, utilized quantitative and qualitative analysis, including historical usage patterns and retirements, industry benchmarks and review of published data sources. The change in estimated useful lives of the fiber optic network assets and owned buildings was accounted for as a change in accounting estimate on a prospective basis effective March 1, 2018. The effect of this change in estimate resulted in a reduction to depreciation expense for the year 

F-8

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

ended June 30, 2018 of $69.6 million, an increase to net income for the year ended June 30, 2018 of $55.4 million, and an increase to basic and diluted earnings per share for the year ended June 30, 2018 of $0.22.

Property and equipment acquired under capital leases is recorded at the lower of the fair value of the asset or the net present value of the minimum lease payments at the inception of the lease. Depreciation of property and equipment held under capital leases is included in depreciation and amortization expense, and is calculated on a straight-line basis over the estimated useful lives of the assets, or the related lease term, whichever is shorter.

Management reviews property and equipment for impairment whenever events or changes in circumstances indicate that the carrying value of its property and equipment may not be recoverable. An impairment loss is recognized when the assets’ carrying value exceeds both the assets’ estimated undiscounted future cash flows and the assets’ estimated fair value. Measurement of the impairment loss is then based on the estimated fair value of the assets. Considerable judgment is required to project such future cash flows and, if required, to estimate the fair value of the property and equipment and the resulting amount of the impairment. No impairment charges were recorded for property and equipment during the years ended June 30, 2018, 2017 or 2016, respectively.

 

The Company capitalizes interest for assets that require a period of time to get them ready for their intended use. The amount of interest capitalized is based on the Company’s weighted average effective interest rate for outstanding debt obligations during the respective accounting period.

 

g. Goodwill and Acquired Intangibles

 

Intangible assets arising from business combinations, such as acquired customer contracts and relationships, (collectively “customer relationships”), are initially recorded at fair value. The Company amortizes customer relationships primarily over an estimated life of 10 to 20 years using an amortization method that approximates the timing in which the Company expects to receive the benefit from the acquired customer relationship assets.  Goodwill represents the excess of the purchase price over the fair value of the net identifiable assets acquired in a business combination. 

Goodwill is reviewed for impairment at least annually in April, or more frequently if a triggering event occurs between impairment testing dates. The Company’s impairment assessment begins with a qualitative assessment to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying value. The qualitative assessment includes comparing the overall financial performance of the reporting units against the planned results used in the last quantitative goodwill impairment test. Additionally, each reporting unit’s fair value is assessed in light of certain events and circumstances, including macroeconomic conditions, industry and market considerations, cost factors, and other relevant entity- and reporting unit-specific events. The selection and assessment of qualitative factors used to determine whether it is more likely than not that the fair value of a reporting unit exceeds the carrying value involves significant judgments and estimates. If it is determined under the qualitative assessment that it is more likely than not that the fair value of a reporting unit is less than its carrying value, then a single step test is performed to identify and measure impairment and if a reporting unit’s fair value is lower than its carrying value, the Company recognizes an impairment charge for the amount by which the reporting unit’s carrying amount exceeds its fair value, up to but not exceeding the reporting unit’s goodwill. The Company performed a qualitative assessment for the years ended June 30, 2018, 2017 and 2016, as well as upon the changes in reportable segments during Fiscal 2018 and 2017 (see Note 16- Segment Reporting), and determined it was more likely than not that the fair values of our reporting units are greater than their carrying amounts.

The Company reviews its indefinite-lived intangible assets for impairment at least annually in April. To the extent the carrying value of indefinite-lived intangible assets exceeds the fair value, the Company will recognize an impairment loss for the difference. The Company performed a qualitative assessment to determine whether it was more likely than not that the Company’s indefinite-lived intangible assets were impaired and concluded there was no indication of impairment for the years ended June 30, 2018, 2017 and 2016.

Intangible assets with finite useful lives are amortized over their respective estimated useful lives and reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be 

F-9

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

recoverable. No impairment charges were recorded for goodwill or intangible assets during the years ended June 30, 2018, 2017 or 2016, respectively.

h. Derivative Financial Instruments

 

Derivative instruments are recorded in the balance sheet as either assets or liabilities, measured at fair value. The Company has historically entered into interest rate swaps to convert a portion of its floating-rate debt to fixed-rate debt and has not applied hedge accounting; therefore, the changes in the fair value of the interest rate swaps are recognized in earnings as adjustments to interest expense. The principal objectives of the derivative instruments are to minimize the cash flow interest rate risks associated with financing activities. The Company does not use financial instruments for trading purposes. The Company utilized interest rate swap contracts in connection with debt instruments entered into during the July 2012 financing transactions. As of June 30, 2017, the Company’s interest rate swap contract had expired and was not replaced.

 

i. Revenue Recognition

 

The Company recognizes revenues derived from leasing fiber optic telecommunications infrastructure and the provision of telecommunications and colocation offerings when the offering has been provided and there is persuasive evidence of an arrangement, the fee is fixed or determinable, customer acceptance has been obtained with relevant contract terms, and collection of the receivable is reasonably assured. Taxes collected from customers and remitted to a governmental authority are reported on a net basis and are excluded from revenue.

 

Most revenue is billed in advance on a fixed-rate basis and the remainder is billed in arrears on a transactional basis determined by customer usage. The Company often bills customers for upfront charges, which are non-refundable. These charges relate to activation fees, installation charges or prepayments for future access and services and are influenced by various business factors including how the Company and customer agree to structure the payment terms.  These upfront charges are deferred and recognized over the underlying contractual term. The Company also defers costs associated with customer activation and installation to the extent of upfront amounts received from customers, which are recognized as expense over the same period for which the associated revenue is recognized.

 

The Company typically records revenues from leases of dark fiber, including indefeasible rights-of-use (“IRU”) agreements, over the term that the customer is given exclusive access to the assets. Dark fiber IRU agreements generally require the customer to make a down payment upon the execution of the agreement with monthly IRU fees paid over the contract term; however, in some cases, the Company receives up to the entire lease payment at the inception of the lease and recognizes the revenue ratably over the lease term. Revenue related to professional services to provide network management and technical support is recognized as services are provided.

 

In determining the appropriate amount of revenue and related reserves to reflect in its consolidated financial statements, management evaluates payment history, credit ratings, customer financial performance, and historical or potential billing disputes and related estimates are based on these factors and assumptions.

 

j. Operating Costs and Expenses

 

The Company’s operating costs and expenses consist primarily of network expense (“Netex”), compensation and benefits, network operations expense (“Netops”), stock-based compensation, other expenses, and depreciation and amortization. 

 

Netex consists of third-party network provider costs resulting from the leasing of certain network facilities, primarily leases of circuits and dark fiber, from carriers and other providers to augment the Company’s owned infrastructure, for which it is generally billed a fixed monthly fee. Netex also includes colocation facility costs for rent and license fees paid to the landlords of the buildings in which the Company’s colocation business operates, along with the utility costs to power those facilities. 

 

F-10

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

Compensation and benefits expenses include salaries, wages, incentive compensation and benefits. Employee-related costs that are directly associated with network construction, network installations for customer access and development of business support systems are capitalized and amortized to operating costs and expenses over the customer life. Compensation and benefits expenses related to the departments attributed to generating revenue are included in “Operating costs” while compensation and benefits expenses related to the sales, product, and corporate departments are included in “Selling, general and administrative expenses” in the consolidated statements of operations. 

 

Netops expense include all of the non-personnel related expenses of operating and maintaining the network infrastructure, including contracted maintenance fees, right-of-way costs, rent for cellular towers and other places where fiber is located, pole attachment fees, and relocation expenses. Netops expense is included in “Operating costs” in the consolidated statements of operations. 

 

Stock-based compensation expense consists of the fair value of equity based awards granted to employees and independent directors recognized over their applicable vesting period. Stock-based compensation expense is included, based on the responsibilities of the awarded recipient, in either “Operating costs” or “Selling, general and administrative expenses” in the consolidated statements of operations. For additional information regarding our stock-based compensation expense, see (l.) – Stock-Based Compensation below and Note 11 – Stock-Based Compensation.

 

Other expenses include expenses such as property tax, franchise fees, and colocation facility maintenance, which relate to operating our network and are therefore included in “Operating costs” as well as travel, office expense and other administrative costs that are included in “Selling, general and administrative expenses”. Other expenses are included in either “Operating costs” or “Selling, general and administrative expenses” in the consolidated statement of operations depending on their relationship to generating revenue or association with sales and administration.

 

Transaction costs include expenses associated with professional services (i.e. legal, accounting, regulatory, etc.) rendered in connection with acquisitions or disposals (including spin-offs), travel expense and severance expense incurred that are associated with acquisitions or disposals, and other direct expenses incurred that are associated with signed and/or closed acquisitions or disposals and unsuccessful acquisitions. Transaction costs are included in “Selling, general and administrative expenses” in the consolidated statements of operations. 

 

Related to Netex, the Company recognizes the cost of these facilities or services when it is incurred in accordance with contractual requirements. The Company routinely disputes incorrect billings. The most prevalent types of disputes include disputes for circuits that are not disconnected on a timely basis and usage bills with incorrect records. Depending on the type and complexity of the issues involved, it may take several quarters to resolve disputes. 

 

In determining the amount of such operating expenses and related accrued liabilities to reflect in its consolidated financial statements, management considers the adequacy of documentation of disconnect notices, compliance with prevailing contractual requirements for submitting such disconnect notices and disputes to the provider of the facilities, and compliance with its interconnection agreements with these providers. Significant judgment is required in estimating the ultimate outcome of the dispute resolution process, as well as any other costs that may be incurred to conclude the negotiations or settle any litigation. 

 

k. Stock-Based Compensation

 

The Company maintains a compensation incentive plan for executives and employees.  The plan includes incentive cash compensation (ICC) and equity (in the form of restricted stock units).  Grants under the incentive plan are made quarterly for all participants. The Company recognizes all quarterly stock-based awards to employees and independent directors, based on their grant-date fair values, with no consideration for future forfeitures. The Company recognizes the fair value of outstanding awards as a charge to operations over the vesting period.  The Company accounts for forfeitures as they occur. 

The Company uses the straight-line method to recognize share-based compensation expense for outstanding share awards that do not contain a performance condition.

 

F-11

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

Determining the fair value of certain share-based awards at the grant date and subsequent reporting dates requires judgment. If actual results differ significantly from these estimates, stock-based compensation expense and the Company’s results of operations could be materially impacted.

 

For additional information regarding our stock-based compensation, see Note 11 – Stock-Based Compensation.  

 

l. Legal Costs

 

Costs incurred to hire and retain external legal counsel to advise us on regulatory, litigation and other matters is expensed as the related services are received.

 

m. Income Taxes

 

The Company recognizes income taxes under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in earnings in the period that includes the enactment date.

 

Estimating the future tax benefit associated with deferred tax assets requires significant judgment. Deferred tax assets arise from a variety of sources, the most significant being: tax losses that can be carried forward to be utilized against taxable income in future years, deferred revenue, and expenses recognized in the Company’s financial statements but disallowed in the Company’s tax return until the associated cash flow occurs.

 

The Company records a valuation allowance to reduce its deferred tax assets to the amount that is expected to be recognized. The valuation allowance is established if, based on available evidence, it is more-likely-than-not that all or some portion of the asset will not be realized due to the inability to generate sufficient taxable income in the period and/or of the character necessary to utilize the benefit of the deferred tax asset. When evaluating whether it is more-likely-than-not that all or some portion of the deferred tax asset will not be realized, all available evidence, both positive and negative, that may affect the realizability of deferred tax assets is identified and considered in determining the appropriate amount of the valuation allowance. The Company continues to monitor its financial performance and other evidence each quarter to determine the appropriateness of the Company’s valuation allowance. At each balance sheet date, existing assessments are reviewed and, if necessary, revised to reflect changed circumstances.

 

The analysis of the Company’s ability to utilize its net operating loss carryforward (“NOL”) balance is based on the Company’s forecasted taxable income. The forecasted assumptions approximate the Company’s best estimates, including market growth rates, future pricing, market acceptance of the Company’s products and services, future expected capital investments and discount rates. If the Company is unable to meet its taxable income forecasts in future periods, the Company may change its conclusion about the appropriateness of the valuation allowance which could create a substantial income tax expense in the Company’s consolidated statement of operations in the period such change occurs.

 

Deferred tax liabilities related to investments in foreign subsidiaries and foreign corporate joint ventures that are essentially permanent in duration are not recognized until it becomes apparent that such amounts will reverse in the foreseeable future.

 

All deferred tax assets and liabilities are presented as noncurrent. The Company records interest related to unrecognized tax benefits and penalties in the provision for income taxes.

 

n. Fair Value of Financial Instruments

 

Relevant accounting literature defines and establishes a framework for measuring fair value, and requires expanded disclosures about fair value measurements. It also emphasizes that fair value is a market-based measurement, 

F-12

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

not an entity-specific measurement, and defines fair value as the price that would be received to sell an asset or transfer a liability in an orderly transaction between market participants at the measurement date. Valuation techniques that may be used include the market approach (comparable market prices), the income approach (present value of future income or cash flow) and the cost approach (cost to replace the service capacity of an asset or replacement cost), which are each based upon observable and unobservable inputs. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect the Company’s market assumptions.

 

Fair Value Hierarchy

 

A fair value hierarchy is established that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The three levels of inputs that are used to measure fair value are:

 

Level 1

 

Inputs to the valuation methodology are unadjusted quoted prices for identical assets or liabilities in active markets that the Company has the ability to access.

 

Level 2

 

Inputs to the valuation methodology include:

 

quoted prices for similar assets or liabilities in active markets;

 

quoted prices for identical or similar assets or liabilities in inactive markets;

 

inputs other than quoted prices that are observable for the asset or liability; and

 

inputs that are derived principally from or corroborated by observable market data by correlation or other means.

 

If the asset or liability has a specified (contractual) term, the Level 2 input must be observable for substantially the full term of the asset or liability.

 

Level 3

 

Inputs to the valuation methodology are unobservable and significant to the fair value measurement.

 

The Company views fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required to be recorded at fair value, management considers the principal or most advantageous market in which it would transact and considers assumptions that market participants would use when pricing the asset or liability, such as inherent risk, transfer restrictions, and risk of nonperformance.

 

o. Concentration of Credit Risk

 

Financial instruments that potentially subject the Company to concentration of credit risk consist principally of cash investments and accounts receivable. The Company’s cash and cash equivalents are primarily held in commercial bank accounts in the United States, Canada and Great Britain. The Company limits its cash investments to high-quality financial institutions in order to minimize its credit risk.

 

F-13

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

During the years ended June 30, 2018, 2017 and 2016, the Company had no single customer that exceeded 10% of total revenue. The Company’s trade receivables, which are unsecured, are geographically dispersed. As of June 30, 2018 and 2017, the Company had no single customer with a trade receivable balance that exceeded 10% of total receivables.

p. Employee Benefits

 In connection with the Company’s acquisition of 100% of the equity interest in Allstream, Inc. and Allstream Fiber U.S. Inc. (together, the “Allstream Acquisition Entity” and such acquisition being the “Allstream Acquisition”) from Bell MTS on January 15, 2016, Bell MTS agreed to retain the Allstream Acquisition Entity’s former defined benefit pension obligations, and related pension plan assets, of retirees and other former employees of the Allstream Acquisition Entity.  Bell MTS also agreed to reimburse the Allstream Acquisition Entity for certain solvency funding payments related to the pension obligations of active employees of the Allstream Acquisition Entity as of January 15, 2016. On October 31, 2017, Bell MTS transferred assets from the Allstream Acquisition Entity former defined benefit plans related to pre-closing service obligations for active employees to defined benefit pension plans of the Allstream Acquisition Entity created by the Company on January 15, 2016. Eligibility and the level of benefits for these plans varies depending on participants’ status, date of hire and or length of  service. The Company recognizes the funded status of these defined benefit and post-retirement benefit (OPEB) plans as an asset or a liability on the consolidated balance sheet. Each year's actuarial gains or losses and prior period service costs are a component of other comprehensive income/(loss), which is then included in accumulated other comprehensive income. Pension and OPEB expenses are recognized over the period in which the employee renders service and becomes eligible to receive benefits.  The pension and post-retirement accruals and valuations are dependent on assumptions to calculate those amounts. These assumptions include discount rates, long-term rate of return on plan assets, retirement rates, mortality rates and other factors. A change in any of the above assumptions would have an effect on the projected benefit obligation and pension expense.  See Note 12 –  Employee Benefits , for additional disclosure regarding the Company’s defined benefit pension plans and OPEBs. The Company’s policy is to fund the pension plans in accordance with applicable regulations. The OPEBs are not funded.

q. Condensed Financial Information of the Registrant

The restricted net assets of Zayo Group Holdings exceeds 25% of its consolidated net assets due to restrictions under the Credit Agreement and Notes (as defined in Note 7 – Long-term Debt).  Zayo Group Holdings is a holding company with no assets or liabilities of its own or operations other than those of its subsidiary ZGL. Accordingly, the financial position, results of operations, comprehensive loss and cash flows of Zayo Group Holdings and ZGL are the same, except that at June 30, 2018 and 2017, Zayo Group Holdings had cash of $0.7 million, respectively. As such, the condensed financial information of Zayo Group Holdings is not presented as it is not meaningful.

r. Recently Issued Accounting Pronouncements

 

In February 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”), Income Statement—Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income (ASU 2018-02), which allows companies to reclassify the income tax effects resulting from tax bill, H.R.1, from accumulated other comprehensive income to retained earnings. The standard also requires certain new disclosures regardless of the election. The standard is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018 (fiscal year ending June 30, 2020 “Fiscal 2020” for the Company), with early adoption permitted.   The Company does not expect ASU 2018-02 to have a material impact on its consolidated financial statements.

In March 2017, the FASB issued ASU 2017-07, Compensation – Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost. This ASU requires an employer to report the service cost component of net periodic pension cost and net periodic postretirement cost in the same line item in the statement of operations as other compensation costs arising from services rendered by the related employees during the period. The other net cost components are required to be presented in the statement of operations separately from the service cost component and outside a subtotal of income from operations. Additionally, the line item used in the statement of operations to present the other net cost components must be disclosed in the notes to the 

F-14

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

financial statements. This ASU is effective for fiscal years beginning after December 15, 2017 (Fiscal 2019 for the Company), and interim periods within those fiscal years, and must be applied on a retrospective basis. The Company does not expect ASU 2017-07 to have a material impact on its consolidated financial statements

In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230): Classifications of Certain Cash Receipts and Cash Payments. The new standard provides guidance for eight changes with respect to how cash receipts and cash payments are classified in the statement of cash flows, with the objective of reducing diversity in practice. The standard is effective for fiscal years, and interim periods within those fiscal years, beginning after December 31, 2017 (Fiscal 2019 for the Company), with early adoption permitted. The Company does not plan to early adopt, nor does it expect the adoption of this new standard to have a material impact on its consolidated financial statements.

On March 30, 2016, the FASB issued ASU 2016-09, Improvements to Employee Share-Based Payment Accounting, which is intended to improve the accounting for share-based payment transactions as part of the FASB’s simplification initiative. The ASU changes five aspects of the accounting for share-based payment award transactions that will affect public companies, including: (1) accounting for income taxes; (2) classification of excess tax benefits on the statement of cash flows; (3) forfeitures; (4) minimum statutory tax withholding requirements; and (5) classification of employee taxes paid on the statement of cash flows when an employer withholds shares for tax-withholding purposes. The Company early-adopted ASU 2016-09 effective July 1, 2016. Excess tax benefits for share-based payments are now recognized against income tax expense rather than additional paid-in capital and are included in operating cash flows rather than financing cash flows. The recognition of excess tax benefits have been applied prospectively and prior periods have not been adjusted. The Company had $15.6 million of excess tax benefits for the year ended June 30, 2017.  In addition, the Company elected to change its accounting policy to account for forfeitures as they occur. The change was applied on a modified retrospective basis with a cumulative effect adjustment to accumulated deficit of $1.7 million as of July 1, 2016. Amendments related to minimum statutory tax withholding requirements and the classification of employee taxes paid on the statement of cash flows when an employer withholds shares for tax-withholding purposes have been adopted prospectively and did not have a material impact on the consolidated financial statements.

In February 2016, the FASB issued ASU 2016-02, Leases. The new guidance supersedes existing guidance on accounting for leases in Topic 840 and is intended to increase the transparency and comparability of accounting for lease transactions. ASU 2016-02 requires most leases to be recognized on the balance sheet. Lessees will need to recognize a right-of-use asset and a lease liability for virtually all leases. The liability will be equal to the present value of lease payments. The asset will be based on the liability, subject to adjustment, such as for initial direct costs. For income statement purposes, the FASB retained a dual model, requiring leases to be classified as either operating or finance. Lessor accounting remains similar to the current model, but updated to align with certain changes to the lessee model and the new revenue recognition standard (ASU 2014-09). The ASU will require both quantitative and qualitative disclosures regarding key information about leasing arrangements. The standard is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018 (Fiscal 2020 for the Company). Early adoption is permitted. The standard must be adopted using a modified retrospective transition, and provides for certain practical expedients. Transition will require application of the new guidance at the beginning of the earliest comparative period presented. The Company established a project team and commenced an initial impact assessment process. To date, the Company has reviewed a sample of lessee and lessor arrangements and made preliminary assessments of the impact this standard will have on the consolidated financial statements. Although it is still assessing the impact of this standard, the Company expects the new guidance to significantly increase the reported assets and liabilities on the consolidated balance sheets. There are currently no plans to early adopt ASU 2016-02.

In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (“ASC 606”), which replaces numerous requirements in U.S. GAAP, including industry-specific requirements, and provides companies with a single revenue recognition model for recognizing revenue from certain contracts with customers. The core principle of the new standard is that a company should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services.  In addition, the standard requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers and addressed accounting for costs to acquire and fulfill contracts. The standard will not impact the manner in which the Company accounts for revenue arrangements accounted for as 

F-15

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

leases. Effective July 1, 2018, the Company will adopt the requirements of ASC 606 and will use the full retrospective transition method. The full retrospective transition method requires the Company to restate each prior reporting period presented. The Company is in the process of implementing internal controls and system functionality to enable the preparation of financial information post adoption. 

The adoption of ASC 606 will have an impact on the manner in which the Company recognizes revenue associated with dark fiber sales that include the transfer of title to certain network assets, which prior to ASC 606 has been considered a sale of real estate or integral equipment.  Until June 30, 2018, the Company has deferred the recognition of revenue on the sale of network infrastructure assets that were considered to be integral equipment if the Company has a substantial continuing involvement in the transferred asset.  The consideration received in this type of arrangement has historically been amortized to revenue ratably over the period in which the Company has a substantial continuing involvement in the transferred asset.  Under ASC 606 the asset transferred in this type of arrangement will be derecognized from the balance sheet and the amount of the transaction price attributable to the asset being sold will be recognized upon customer acceptance.  This change will have an estimated impact of (decreasing)/ increasing the revenue as reported by the Company during the years ended June 30, 2018 and 2017 by ($1.5) million and $20.5 million, respectively. The retrospective adoption of ASC 606 will also result in increasing the previously reported operating costs during the year ended June 30, 2017 by $18.8 million which represents the net book value of assets transferred to customers in these types of arrangements during Fiscal 2017.

The assets transferred in these real estate sales have historically been included in the caption “property and equipment, net” on the Company’s balance sheet.  Upon the adoption of ASC 606, the net book value of these assets of $19.6 million will be removed from the Company’s condensed consolidated balance sheet. The Company will also derecognize from its June 30, 2018 balance sheet $1.5 million and $20.5 million in related deferred revenue, current and non-current, respectively, which represented the unamortized consideration received on these arrangements.    

An additional impact from the adoption of ASC 606 will be the accounting for the incremental costs of acquiring new service contracts including certain compensation expense with internal sales representatives. Under ASC 606, the Company will capitalize these incremental costs of obtaining customer contracts and amortize the expense over the relevant contract term. In addition, the Company will assess our deferred contract cost asset for impairment on a periodic basis. Prior to the adoption of ASC 606, compensation paid to internal sales representatives for obtaining new service contracts have been expenses as incurred. The Company expects the impact of the retrospective adoption of ASC 606 will result in increasing the selling, general and administrative expenses as reported by the Company during the years ended June 30, 2018 and 2017 by $1.1 million and $0.2 million, respectively.  Additionally, the Company expects an increase to the as reported caption titled “Other current assets” and “Other assets” on the consolidated balance sheet as of June 30, 2018 of $7.1 million and $5.7 million, respectively, to reflect the deferred cost of acquiring service contracts that will be recognized in future periods over the relevant contract term.

 

The table below presents the expected impact the full retrospective adoption of ASC 606 will have on the Company’s statement of operations for the years ended June 30, 2018 and 2017 and each of the quarters of Fiscal 2018:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Fiscal Year ended

 

Quarter Ended (unaudited)

 

    

June 30, 2018

    

June 30,2017

    

September 30,2017

    

December 31,2017

    

March 31,2018

    

June 30,2018

Revenue

 

$

 (1.5)

 

$

 20.5

 

$

 (0.4)

 

$

 (0.4)

 

$

 (0.4)

 

$

 (0.3)

Operating costs

 

 

  —

 

 

 18.8

 

 

  —

 

 

  —

 

 

  —

 

 

  —

Selling, general and administrative expenses

 

 

 1.1

 

 

 0.2

 

 

 (0.2)

 

 

 0.6

 

 

 (0.3)

 

 

 1.0

Depreciation and amortization

 

 

 (0.9)

 

 

 (0.7)

 

 

 (0.3)

 

 

 (0.3)

 

 

 (0.2)

 

 

 (0.1)

Provision for income taxes

 

 

 (2.7)

 

 

 0.8

 

 

  —

 

 

 (2.5)

 

 

  —

 

 

 (0.2)

Net income

 

 

 1.0

 

 

 1.4

 

 

 0.1

 

 

 1.8

 

 

 0.1

 

 

 (1.0)

F-16

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

The table below presents the expected impact the full retrospective adoption of ASC 606 will have on the Company’s consolidated balance sheet for the year ended June 30, 2018:

 

 

 

 

 

 

 

 

 

 

 

 

As of June 30, 2018

 

    

As Reported

    

Effect of Adoption

 

As Adjusted

Assets

 

 

 

 

 

 

 

 

 

Other current assets

 

$

 22.6

 

$

 7.1

 

$

 29.7

Property and equipment, net

 

$

 5,447.2

 

$

 (19.6)

 

$

 5,427.6

Other assets

 

$

 170.0

 

$

 5.6

 

$

 175.6

 

 

 

 

 

 

 

 

 

 

Liabilities

 

 

 

 

 

 

 

 

 

Deferred revenue, current

 

$

 164.4

 

$

 (1.5)

 

$

 162.9

Deferred revenue, non-current

 

$

 1,096.8

 

$

 (20.5)

 

$

 1,076.3

Deferred income taxes, net

 

$

 143.2

 

$

 3.9

 

$

 147.1

 

 

 

 

 

 

 

 

 

 

Stockholders' equity

 

 

 

 

 

 

 

 

 

Accumulated deficit

 

$

 (377.2)

 

$

 11.2

 

$

 (366.0)

 

 

(3) ACQUISITIONS AND DISPOSITIONS

 

Since inception through June 30, 2018, the Company has consummated 45 transactions accounted for as business combinations. The acquisitions were executed as part of the Company’s business strategy of expanding through acquisitions. The acquisitions of these businesses have allowed the Company to increase the scale at which it operates, which in turn affords the Company the ability to increase its operating leverage, extend its network reach, and broaden its customer base.

 

The accompanying consolidated financial statements include the operations of the acquired entities from their respective acquisition dates.

 

Acquisitions Completed During Fiscal 2018

Neutral Path Communications

On April 17, 2018, the Company acquired substantially all of the assets of Neutral Path Communications and Near North Partners (collectively, “Neutral Path”) for $33.3 million, which is net of cash acquired and also includes an estimate for a contingent payment based on sales performance through June 30, 2018. The purchase price is subject to net working capital and certain post-closing adjustments. As of June 30, 2018, $4.0 million of the purchase consideration is being held in escrow pending the expiration of the indemnification adjustment period. The all-cash acquisition was funded with cash on hand and was considered an asset purchase for U.S. federal income tax purposes. Neutral Path is a long haul infrastructure provider, providing access to a fiber network in the Midwest. The transaction added owned plus additional leased route miles to the Company’s extensive North American network, including a unique high-count fiber route from Minneapolis to Omaha.

McLean Data Center

On April 4, 2018, the Company acquired McLean Data Center, a privately owned data center for an insignificant amount. The acquisition was considered an asset purchase for U.S. federal income tax purposes and a business combination for accounting purposes. The Company assumed an operating lease obligation and acquired certain assets, such as cash, structural components, equipment, and assumed customer contracts.

Spread Networks

On February 28, 2018, the Company acquired Spread Networks, LLC (“Spread Networks”), a privately owned telecommunications provider that owns and operates a high-fiber count long haul route connecting New York and Chicago, for net purchase consideration of $130.5 million, net of cash acquired, subject to certain post-closing adjustments. As of June 30, 2018, $0.6 million of the purchase consideration is being held in escrow pending the expiration of the indemnification adjustment period. The all-cash acquisition was funded with cash on hand and debt and 

F-17

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

was considered an asset purchase for U.S. federal income tax purposes. Additional connectivity of the route will be enabled by Zayo’s existing network.

Optic Zoo Networks

On January 18, 2018, the Company acquired Vancouver BC Canada-based Optic Zoo Networks for net purchase consideration of CAD $30.9 million (or $24.8 million), net of cash acquired, subject to certain post-closing adjustments. Optic Zoo Networks owns and provides access to high-capacity fiber in Vancouver, BC.  As of June 30, 2018, CAD $3.1 million (or $2.4 million) of the purchase consideration is being held in escrow pending the expiration of the indemnification adjustment period. The acquisition was funded with cash on hand and was considered a stock purchase for U.S. federal income tax purposes. 

Acquisitions Completed During Fiscal 2017

KIO Networks US Data Centers

On May 1, 2017, the Company completed the $11.9 million cash acquisition of Castle Access, Inc.’s (d/b/a “KIO Networks US”) San Diego, California data centers. The acquisition was funded with cash on hand and was considered a stock purchase for U.S. federal income tax purposes.

Electric Lightwave Parent, Inc.

On March 1, 2017, the Company acquired Electric Lightwave Parent, Inc. (“Electric Lightwave”), an infrastructure and telecommunications solutions provider serving markets in the western U.S., for net purchase consideration of $1,426.6 million, net of cash acquired, subject to certain post-closing adjustments. The acquisition was funded through debt (see Note 7 – Long-Term Debt) and cash on hand. The acquisition was considered a stock purchase for U.S. federal income tax purposes.

The acquisition added long haul fiber route miles and dense metro fiber across Denver, Minneapolis, Phoenix, Portland, Seattle, Sacramento, San Francisco, San Jose, Salt Lake City, Spokane and Boise, with on-net connectivity to enterprise buildings and data centers. 

Santa Clara Data Center Acquisition

On October 3, 2016, the Company acquired a data center in Santa Clara, California (the “Santa Clara Data Center”) for net purchase consideration of $11.3 million. The net purchase consideration represents the net present value of ten quarterly payments of approximately $1.3 million beginning in the December 2016 quarter. As of June 30, 2018, the remaining cash consideration to be paid was $3.8 million. The acquisition was considered an asset purchase for U.S. federal income tax purposes. Payments made to the previous owners of the Santa Clara Data Center during the years ended June 30, 2018 and 2017 of $5.0 million and $3.7 million, respectively, representing the principal portion of the financing arrangement, are included in the consolidated statement of cash flows within financing activities.

Acquisitions Completed During Fiscal 2016

Clearview 

On April 1, 2016, the Company acquired 100% of the equity interest in Clearview International, LLC (“Clearview”), a Texas based colocation and cloud infrastructure services provider for cash consideration of $18.3 million, subject to certain post-closing adjustments.  The acquisition was funded with cash on hand and was considered an asset purchase for U.S. federal income tax purposes.

 

The acquisition consisted of two Texas data centers and added colocation space, as well as a set of hybrid cloud infrastructure services that complement the Company’s global cloud capabilities.

 

F-18

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

Allstream

On January 15, 2016, the Company acquired 100% of the equity interest in the Allstream Acquisition Entity from Manitoba Telecom Services Inc. (now known as “Bell MTS” as a result of its acquisition by BCE Inc.) for cash consideration of CAD $422.9 million (or $297.6 million), net of cash acquired, subject to certain post-closing adjustments. The consideration paid is net of $29.6 million of working capital and other liabilities assumed by the Company in the acquisition. 

The acquisition was funded with Incremental Term Loan proceeds (as defined in Note 7 – Long-Term Debt). The acquisition was considered a stock purchase for U.S. federal income tax purposes.

The acquisition added long-haul fiber connecting all major Canadian markets and metro fiber network connecting buildings concentrated in Canada’s top five metropolitan markets.

On October 31, 2017, Bell MTS transferred assets of CAD $117.9 million (or $91.6 million) from the Allstream Acquisition Entity’s former defined benefit pension plans related to pre-closing service obligations for active employees to defined benefit pension plans of the Allstream Acquisition Entity created by the Company on January 15, 2016. (Refer to Note 12 – Employee Benefits).

Viatel

On December 31, 2015, the Company completed the acquisition of a 100% interest in Viatel Infrastructure Europe Ltd., Viatel (UK) Limited, Viatel France SAS, Viatel Deutschland GmbH and Viatel Nederland BV (collectively, “Viatel”) for cash consideration of €92.9 million (or $101.2 million), net of cash acquired. The acquisition was funded with cash on hand. The acquisition was considered a stock purchase for U.S. federal income tax purposes. During the year ended June 30, 2017, the Company received a refund of the purchase price from escrow of $1.5 million. The refund is reflected as a cash inflow from investing activities on the consolidated statement of cash flows for the year ended June 30, 2017 within “Cash paid for acquisitions, net of cash acquired” caption.

Dallas Data Center Acquisition (“Dallas Data Center”)

On December 31, 2015, the Company acquired a data center located in Dallas, Texas for cash consideration of $16.6 million. The acquisition was funded with cash on hand and was considered an asset purchase for U.S. federal income tax purposes.

 

Acquisition Accounting 

The Company initially recognizes the assets and liabilities acquired from the aforementioned acquisitions based on its preliminary estimates of their acquisition date fair values. As additional information becomes known concerning the acquired assets and assumed liabilities, management may make adjustments to the opening balance sheet of the acquired company up to the end of the measurement period, which is no longer than a one year period following the acquisition date. The determination of the fair values of the acquired assets and liabilities assumed (and the related determination of estimated lives of depreciable tangible and identifiable intangible assets) requires significant judgment. As of June 30, 2018, for the Optic Zoo Networks, Spread Networks, McLean Data Center, and Neutral Path acquisitions, the Company has not completed its fair value analysis and calculations in sufficient detail necessary to arrive at the final estimates of the fair value of certain working capital and non-working capital acquired assets and assumed liabilities, including the allocations to goodwill and intangible assets, property and equipment and resulting deferred taxes. All information presented with respect to certain working capital and non-working capital acquired assets and liabilities assumed as it relates to these acquisitions is preliminary and subject to revision pending the final fair value determination.

As a result of obtaining a final third-party valuation report for the Electric Lightwave acquisition in February 2018, the Company recorded final fair value estimates of Electric Lightwave’s customer relationship intangible asset and property and equipment. This resulted in increases of $103.9 million to intangible assets and $160.8 million to property and equipment, with a corresponding decrease to goodwill. These changes resulted in an increase in depreciation and amortization of $18.6 million, of which $6.2 million is related to periods prior to June 30, 2017. Additionally, the tax basis of assets was also updated during the year ended June 30, 2018 resulting in a deferred tax liability of $51.7 million compared to a deferred tax asset of $46.7 million as of June 30, 2017. 

F-19

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

The table below reflects the Company's estimates of the acquisition date fair values of the assets acquired and liabilities assumed from its Fiscal 2018 acquisitions:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Neutral Path

 

McLean Data Center

 

Spread Networks

 

Optic Zoo Networks

Acquisition date

    

April 17, 2018

    

April 4, 2018

    

February 28, 2018

    

January 18, 2018

 

 

(in millions)

Cash

 

$

 0.7

 

$

 9.2

 

$

 1.5

 

$

 1.4

Other current assets

 

 

  0.1

 

 

  —

 

 

  5.9

 

 

  0.4

Property and equipment

 

 

  10.6

 

 

  0.6

 

 

  144.7

 

 

  13.6

Intangibles

 

 

  3.6

 

 

  —

 

 

  9.3

 

 

  2.8

Goodwill

 

 

  23.8

 

 

  —

 

 

  13.0

 

 

  10.6

Deferred tax assets

 

 

  1.5

 

 

  —

 

 

  7.1

 

 

  —

Other assets

 

 

  —

 

 

  —

 

 

  1.4

 

 

  0.2

Total assets acquired

 

 

  40.3

 

 

  9.8

 

 

  182.9

 

 

  29.0

Current liabilities

 

 

  0.6

 

 

  1.6

 

 

  3.8

 

 

  0.6

Deferred revenue

 

 

  5.7

 

 

  —

 

 

  27.2

 

 

  1.2

Deferred tax liability, net

 

 

  —

 

 

  —

 

 

  —

 

 

  1.0

Other liabilities

 

 

  —

 

 

  8.2

 

 

  19.9

 

 

  —

Total liabilities assumed

 

 

  6.3

 

 

  9.8

 

 

  50.9

 

 

  2.8

Net assets acquired

 

 

  34.0

 

 

  —

 

 

  132.0

 

 

  26.2

Less cash acquired

 

 

  (0.7)

 

 

  (9.2)

 

 

  (1.5)

 

 

  (1.4)

Net consideration paid

 

$

 33.3

 

$

 (9.2)

 

$

 130.5

 

$

 24.8

 

The table below reflects the Company's estimates of the acquisition date fair values of the assets and liabilities assumed from its Fiscal 2017 acquisitions:

 

 

 

 

 

 

 

 

 

 

 

 

 

KIO Networks US Data Centers

 

 

Electric Lightwave

 

 

Santa Clara Data Center

Acquisition date

    

 

May 1, 2017

 

 

March 1, 2017

 

 

October 3, 2016

 

 

 

 

 

 

(in millions)

 

 

 

Cash

 

 

  0.1

 

 

  12.6

 

 

  —

Other current assets

 

 

  —

 

 

 55.0

 

 

  —

Property and equipment

 

 

  2.4

 

 

  681.3

 

 

  31.9

Deferred tax assets, net

 

 

 2.2

 

 

  —

 

 

  —

Intangibles

 

 

 6.4

 

 

 416.1

 

 

 6.0

Goodwill

 

 

 2.7

 

 

 467.1

 

 

  —

Other assets

 

 

 0.5

 

 

 1.7

 

 

  —

Total assets acquired

 

 

 14.3

 

 

 1,633.8

 

 

 37.9

Current liabilities

 

 

 1.8

 

 

 61.7

 

 

  —

Capital lease obligations

 

 

  —

 

 

  —

 

 

 26.6

Deferred tax liabilities, net

 

 

  —

 

 

 51.7

 

 

  —

Deferred revenue

 

 

 0.5

 

 

 80.0

 

 

  —

Other liabilities

 

 

  —

 

 

 1.2

 

 

  —

Total liabilities assumed

 

 

 2.3

 

 

 194.6

 

 

 26.6

Net assets acquired

 

 

 12.0

 

 

 1,439.2

 

 

 11.3

Less cash acquired

 

 

 (0.1)

 

 

 (12.6)

 

 

  —

Total consideration paid/payable

 

 

 11.9

 

 

 1,426.6

 

 

 11.3

 

F-20

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

The table below reflects the Company's estimates of the acquisition date fair values of the assets and liabilities assumed from its Fiscal 2016 acquisitions:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Clearview

 

Allstream

 

Viatel

 

Dallas Data Center

Acquisition date

    

April 1, 2016

    

January 15, 2016

    

December 31, 2015

    

December 31, 2015

 

 

 

(in millions)

Cash

 

$

  —

 

$

 2.9

 

$

 3.5

 

$

  —

Other current assets

 

 

  0.6

 

 

  95.6

 

 

  7.3

 

 

  —

Property and equipment

 

 

  17.1

 

 

  266.3

 

 

  174.0

 

 

  12.2

Deferred tax assets, net

 

 

  0.2

 

 

  3.8

 

 

  —

 

 

  —

Intangibles

 

 

  9.8

 

 

  64.5

 

 

  —

 

 

  4.4

Goodwill

 

 

  2.1

 

 

  —

 

 

  9.5

 

 

  —

Other assets

 

 

  0.3

 

 

  4.5

 

 

  2.0

 

 

  —

Total assets acquired

 

 

  30.1

 

 

  437.6

 

 

  196.3

 

 

  16.6

Current liabilities

 

 

  1.1

 

 

  63.2

 

 

  18.8

 

 

  —

Deferred revenue

 

 

  0.4

 

 

  46.9

 

 

  58.5

 

 

  —

Deferred tax liability, net

 

 

  —

 

 

  —

 

 

  8.6

 

 

  —

Other liabilities

 

 

  10.3

 

 

  27.0

 

 

  5.7

 

 

  —

Total liabilities assumed

 

 

  11.8

 

 

  137.1

 

 

  91.6

 

 

  —

Net assets acquired

 

 

  18.3

 

 

  300.5

 

 

  104.7

 

 

  16.6

Less cash acquired

 

 

  —

 

 

  (2.9)

 

 

  (3.5)

 

 

  —

Net consideration paid

 

$

 18.3

 

$

 297.6

 

$

 101.2

 

$

 16.6

 

The goodwill arising from the Company’s acquisitions results from synergies, anticipated incremental sales to the acquired company customer base and economies-of-scale expected from the acquisitions. The Company has allocated the goodwill to the reporting units (in existence on the respective acquisition dates) that were expected to benefit from the acquired goodwill. The allocation was determined based on the excess of the estimated fair value of the reporting unit over the estimated fair value of the individual assets acquired and liabilities assumed that were assigned to the reporting units. See Note 5 – Goodwill for the allocation of the Company's acquired goodwill to each of its reporting units.

In the Company’s acquisitions, the Company acquired certain customer relationships. These relationships represent a valuable intangible asset, as the Company anticipates continued business from the acquired customer bases. The Company’s estimate of the fair value of the acquired customer relationships is generally based on a multi-period excess earnings valuation technique that utilizes Level 3 inputs.

 

Transaction Costs

 

Transaction costs include expenses associated with professional services (i.e., legal, accounting, regulatory, etc.) rendered in connection with signed and/or closed acquisitions or disposals, travel expense, severance expense incurred associated with acquisitions or disposals, and other direct expenses incurred that are associated with signed and/or closed acquisitions or disposals and unsuccessful acquisitions. The Company incurred transaction costs of $18.6 million, $20.5 million, and $21.5 million during the years ended June 30, 2018, 2017 and 2016, respectively. Transaction costs have been included in selling, general and administrative expenses in the consolidated statements of operations and in cash flows from operating activities in the consolidated statements of cash flows during these periods.

 

Pro-forma Financial Information (Unaudited)

 

The pro forma results presented below include the effects of the Company’s Fiscal 2018 and 2017 acquisitions as if the acquisitions occurred on July 1, 2016. The pro forma net income/(loss) for the years ended June 30, 2018 and 2017 includes the additional depreciation and amortization resulting from the adjustments to the value of property and equipment and intangible assets resulting from purchase accounting and adjustment to amortized revenue during Fiscal 

F-21

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

2018 and 2017 as a result of the acquisition date valuation of assumed deferred revenue. The pro forma results also include interest expense associated with debt used to fund the acquisitions. The pro forma results do not include any anticipated synergies or other expected benefits of the acquisitions. The unaudited pro forma financial information is not necessarily indicative of either future results of operations or results that might have been achieved had the acquisitions been consummated as of July 1, 2016.

 

 

 

 

 

 

 

 

 

 

Year Ended June 30,

 

    

2018

 

2017

 

 

(in millions)

Revenue

 

$

 2,624.3

 

$

 2,597.1

Net income/(loss)

 

$

 97.9

 

$

 25.5

 

As a result of integrated reporting, it is impracticable to determine the amount of revenue and net income associated with each acquisition recognized in the post-acquisition period.

 

Scott-Rice Telephone Co.

 

On February 23, 2018, the Company announced that it has entered into an agreement to sell Scott-Rice Telephone Co. (“SRT”), a Minnesota incumbent local exchange carrier, for $42 million to Nuvera (formerly New Ulm Telecom, Inc.). The Company acquired SRT as part of its March 2017 purchase of Electric Lightwave and it is reported as part of the Allstream segment. Disposal groups to be sold are classified as held for sale in the period in which they meet all the held for sale criteria. SRT qualified as held-for-sale as of March 31, 2018. The Company concluded that SRT was not a significant disposal group and did not represent a strategic shift, and therefore was not classified as discontinued operations. The closing of the transaction occurred on July 31, 2018, refer to Note 19 – Subsequent Events.  The following tables summarize the net assets and liabilities held for sale:

 

 

 

 

 

 

 

 

    

 

 

 

June 30, 2018

 

 

 

 

 

(in millions)

Assets held for sale:

 

 

 

 

 

 

Property and equipment, net

 

 

 

 

$

 35.7

Goodwill

 

 

 

 

 

 5.2

Other assets

 

 

 

 

 

 0.9

Total assets held for sale

 

 

 

 

$

 41.8

 

 

 

 

 

 

 

Liabilities associated with assets held for sale:

 

 

 

 

 

 

Deferred tax liability, net

 

 

 

 

$

 5.1

Other liabilities

 

 

 

 

 

 1.0

Total liabilities associated with assets held for sale

 

 

 

 

$

 6.1

 

 

 

F-22

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

(4) PROPERTY AND EQUIPMENT

 

Property and equipment, including assets held under capital leases, was comprised of the following:

 

 

 

 

 

 

 

 

 

 

 

 

Estimated useful lives

 

As of June 30,

 

    

(in years)

    

2018

    

2017

 

 

 

 

 

(in millions)

Land

 

N/A

 

$

 29.6

 

$

 28.9

Buildings - leasehold and site improvements

 

15 to 45

 

 

 321.8

 

 

 277.1

Furniture, fixtures and office equipment

 

3 to 7

 

 

 61.7

 

 

 27.3

Computer hardware

 

3 to 5

 

 

 42.7

 

 

 33.1

Software

 

3

 

 

 70.1

 

 

 56.5

Components, machinery and equipment

 

5 to 7

 

 

 585.1

 

 

 483.4

Fiber optic components and equipment(1)

 

8

 

 

 1,086.6

 

 

 904.9

Circuit switch components and equipment

 

10

 

 

 399.4

 

 

 337.6

Packet switch components and equipment(1)

 

5

 

 

 58.1

 

 

 51.9

Fiber optic network

 

33

 

 

 4,954.9

 

 

 4,110.3

Construction in progress

 

N/A

 

 

 465.5

 

 

 651.5

Total

 

 

 

 

 8,075.5

 

 

 6,962.5

Less accumulated depreciation

 

 

 

 

 (2,592.6)

 

 

 (1,946.5)

Less property and equipment held for sale(2)

 

 

 

 

 (35.7)

 

 

  —

Property and equipment, net

 

 

 

$

 5,447.2

 

$

 5,016.0

 (1)

Prior period amounts were reclassified for comparability with the 2018 presentation.

 (2)

Property and equipment held for sale includes $35.7 million reported as assets held for sale in the Allstream segment. See Note 3—Acquisitions and Dispositions.

Total depreciation expense, including depreciation of assets held under capital leases, for the years ended June 30, 2018, 2017 and 2016 was $650.2 million, $526.9 million and $440.5 million, respectively.

During the years ended June 30, 2018, 2017 and 2016, the Company capitalized interest in the amounts of $20.6 million, $18.8 million and $13.8 million, respectively. The Company capitalized $89.2 million, $79.9 million, and $64.5 million of direct labor costs to property and equipment accounts during the years ended June 30, 2018, 2017 and 2016, respectively.

 

(5) GOODWILL

The Company’s goodwill balance was $1,719.1 million and $1,840.2 million as of June 30, 2018 and 2017, respectively.   

The Company’s reporting units are comprised of its strategic product groups (“SPG” or “SPGs”). Effective April 1, 2018, the Company implemented further organizational changes by creating two new reporting units: CloudLink Solutions (“CloudLink”) and Live Video Solutions (“Live Video”).  In connection with the organizational change, goodwill was re-allocated to the Company’s SPGs on a relative fair value basis. The Company completed an assessment immediately prior to and after the organizational change at the SPG level and determined that it is more likely than not that the fair value of the Company’s reporting units is greater than their carrying amounts.  

As of June 30, 2018, the Company’s SPGs were comprised of the following: Fiber Solutions, Zayo Wavelength Solutions (“Waves”), Zayo IP Transit Solutions (“IP Transit”), Zayo SONET Solutions (“SONET”), Zayo Ethernet Solutions (“Ethernet”),  Live Video, Wide Area Networks (“WANs”, formerly Enterprise Private and Connectivity), Zayo Cloud Solutions (“Cloud”), Zayo Colocation (“zColo”), CloudLink, Allstream, and Other (primarily Zayo Professional Services).

 

F-23

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

The following reflects the changes in the carrying amount of goodwill during Fiscal 2018:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Product Group

  

As of June 30, 2017

  

Reallocationamongreportingunits

  

Adjustments toFiscal 2017Acquisitions

  

Fiscal 2018Acquisitions

  

Foreign CurrencyTranslation andOther (

  

As ofJune 30, 2018

 

 

(in millions)

Fiber Solutions

 

 

 633.9

 

 

  —

 

 

 88.6

 

 

 33.1

 

 

 0.8

 

 

 756.4

Waves

 

 

 247.4

 

 

 (10.5)

 

 

 (56.3)

 

 

 13.6

 

 

 0.6

 

 

 194.8

Sonet

 

 

 52.0

 

 

  —

 

 

 35.6

 

 

  —

 

 

  —

 

 

 87.6

Ethernet

 

 

 359.5

 

 

 (6.3)

 

 

 (249.8)

 

 

 0.7

 

 

 0.1

 

 

 104.2

Live Video

 

 

  —

 

 

 3.3

 

 

  —

 

 

  —

 

 

  —

 

 

 3.3

WANs

 

 

 89.5

 

 

  —

 

 

 89.7

 

 

  —

 

 

 0.1

 

 

 179.3

zColo

 

 

 256.3

 

 

  —

 

 

 3.2

 

 

  —

 

 

 0.6

 

 

 260.1

Cloud

 

 

 69.5

 

 

  —

 

 

 (4.2)

 

 

  —

 

 

  —

 

 

 65.3

Cloudlink

 

 

  —

 

 

 13.5

 

 

  —

 

 

  —

 

 

  —

 

 

 13.5

Allstream

 

 

 116.5

 

 

  —

 

 

 (72.3)

 

 

  —

 

 

 (5.2)

 

 

 39.0

Other

 

 

 15.6

 

 

  —

 

 

  —

 

 

  —

 

 

  —

 

 

 15.6

Total

 

$

 1,840.2

 

$

  —

 

$

 (165.5)

 

$

 47.4

 

$

 (3.0)

 

$

 1,719.1

 

 (1)

Other includes $5.2 million reported as assets held for sale in the Allstream segment. See Note 3—Acquisitions and Dispositions.

 

The following reflects the changes in the carrying amount of goodwill during Fiscal 2017:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Product Group

  

As of June 30, 2016

  

Reallocationamongreportingunits

  

Adjustments toFiscal 2016Acquisitions

  

Fiscal 2017Acquisitions

  

Foreign CurrencyTranslation andOther

  

As of June 30, 2017

 

 

(in millions)

 

 

 

Dark Fiber

 

$

 295.1

 

$

 (295.1)

 

$

  —

 

$

  —

 

$

  —

 

$

  —

Fiber Solutions

 

 

  —

 

 

 544.8

 

 

 1.7

 

 

 92.9

 

 

 (5.5)

 

 

 633.9

Waves

 

 

 258.3

 

 

 (104.0)

 

 

 (2.7)

 

 

 96.5

 

 

 (0.7)

 

 

 247.4

Sonet

 

 

 51.3

 

 

 0.7

 

 

  —

 

 

  —

 

 

  —

 

 

 52.0

Ethernet

 

 

 104.3

 

 

 (59.8)

 

 

 (0.5)

 

 

 315.3

 

 

 0.2

 

 

 359.5

IP 

 

 

 87.5

 

 

 (87.5)

 

 

  —

 

 

  —

 

 

  —

 

 

  —

MIG

 

 

 73.6

 

 

 (73.6)

 

 

  —

 

 

  —

 

 

  —

 

 

  —

WANs

 

 

  —

 

 

 89.5

 

 

  —

 

 

  —

 

 

  —

 

 

 89.5

zColo

 

 

 268.8

 

 

 (15.0)

 

 

 (3.7)

 

 

 4.7

 

 

 1.5

 

 

 256.3

Cloud

 

 

 60.0

 

 

  —

 

 

 (0.1)

 

 

 9.4

 

 

 0.2

 

 

 69.5

Allstream

 

 

  —

 

 

  —

 

 

  —

 

 

 116.5

 

 

  —

 

 

 116.5

Other

 

 

 15.6

 

 

  —

 

 

  —

 

 

  —

 

 

  —

 

 

 15.6

Total

 

$

 1,214.5

 

$

  —

 

$

 (5.3)

 

$

 635.3

 

$

 (4.3)

 

$

 1,840.2

 

 

 

F-24

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

(6) INTANGIBLE ASSETS

 

Identifiable intangible assets as of June 30, 2018 and 2017 were as follows:

 

 

 

 

 

 

 

 

 

 

 

 

    

Gross Carrying Amount

    

AccumulatedAmortization

    

Net

 

 

(in millions)

June 30, 2018

 

 

 

 

 

 

 

 

 

Finite-Lived Intangible Assets

 

 

 

 

 

 

 

 

 

Customer relationships

 

$

 1,597.0

 

$

 (405.6)

 

$

 1,191.4

Underlying rights and other

 

 

 2.7

 

 

 (0.6)

 

 

 2.1

Total

 

 

 1,599.7

 

 

 (406.2)

 

 

 1,193.5

Indefinite-Lived Intangible Assets

 

 

 

 

 

 

 

 

 

Certifications

 

 

 3.5

 

 

  —

 

 

 3.5

Underlying rights and other

 

 

 15.1

 

 

  —

 

 

 15.1

Total

 

$

 1,618.3

 

$

 (406.2)

 

$

 1,212.1

June 30, 2017

 

 

 

 

 

 

 

 

 

Finite-Lived Intangible Assets

 

 

 

 

 

 

 

 

 

Customer relationships

 

$

 1,477.7

 

$

 (308.6)

 

$

 1,169.1

Underlying rights and other

 

 

 1.6

 

 

 (0.4)

 

 

 1.2

Total

 

 

 1,479.3

 

 

 (309.0)

 

 

 1,170.3

Indefinite-Lived Intangible Assets

 

 

 

 

 

 

 

 

 

Certifications

 

 

 3.5

 

 

  —

 

 

 3.5

Underlying rights and other

 

 

 14.8

 

 

  —

 

 

 14.8

Total

 

$

 1,497.6

 

$

 (309.0)

 

$

 1,188.6

 

The weighted average remaining amortization period for the Company’s customer relationships asset is 15.1 years. The Company has determined that certain underlying rights (including easements) and the certifications have indefinite lives. The amortization period for underlying rights (including easements) is 20 years. The amortization of intangible assets for the years ended June 30, 2018, 2017 and 2016 was $97.2 million, $80.0 million, and $75.8 million, respectively.

 

During the years ended June 30, 2018 and 2017, the Company wrote off nil and $0.3 million in fully amortized intangible assets, respectively. Estimated future amortization of finite-lived intangible assets is as follows:

 

 

 

 

 

 

    

 

 

June 30,

 

(in millions)

2019

    

$

 94.6

2020

  

 

 89.5

2021

  

 

 87.3

2022

  

 

 85.3

2023

  

 

 83.6

Thereafter

  

 

 753.2

Total

 

$

 1,193.5

 

In connection with the Company’s acquisition of the McLean Data Center, the Company assumed an operating lease at unfavorable terms when compared to prevailing market rates.  As a result, the Company recorded an unfavorable lease obligation of $9.8 million, in other long-term liabilities, which will be amortized through the term of the lease which ends in March 2024.  Amortization of the liability was $0.5 million for the year ended June 20, 2018.  Estimated future amortization of the lease liability is expected to be $1.6 million for the years ended June 30, 2019, 2020, 2021, 2022, and 2023, and $1.3 million for the year ended June 30, 2024.  

 

F-25

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

(7) LONG-TERM DEBT

 

As of June 30, 2018 and 2017, long-term debt was as follows:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Date of

 

 

 

Outstanding as of

 

 

Issuance or mostrecent amendment

    

Maturity

    

InterestPayments

    

Interest Rate

    

June 30,

 2018

   

June 30, 2017

 

 

 

 

 

 

 

 

 

 

(in millions)

Term Loan Facility due 2021

 

Jan 2017

 

Jan 2021

 

Monthly

 

LIBOR +2.00%

 

$

 493.8

 

$

 498.8

B-2 Term Loan Facility

 

Feb 2018

 

Jan 2024

 

Monthly

 

LIBOR +2.25%

 

 

 1,269.3

 

 

 1,429.9

6.00% Senior Unsecured Notes

 

Jan & Mar 2015

 

Apr 2023

 

Apr/Oct

 

6.00%

 

 

 1,430.0

 

 

 1,430.0

6.375% Senior Unsecured Notes

 

May 2015 & Apr 2016

 

May 2025

 

May/Nov

 

6.375%

 

 

 900.0

 

 

 900.0

5.75% Senior Unsecured Notes

 

Jan, Apr & Jul 2017

 

Jan 2027

 

Jan/Jul

 

5.75%

 

 

 1,650.0

 

 

 1,350.0

Total obligations

 

 

 

 

 

 

 

 

 

 

 5,743.1

 

 

 5,608.7

Unamortized premium/(discounts), net

 

 

 

 

 

 

 

 

 

 

 11.6

 

 

 (3.2)

Unamortized debt issuance costs

 

 

 

 

 

 

 

 

 

 

 (59.6)

 

 

 (67.8)

Carrying value of debt

 

 

 

 

 

 

 

 

 

 

 5,695.1

 

 

 5,537.7

Less current portion

 

 

 

 

 

 

 

 

 

 

 (5.0)

 

 

 (5.0)

Total long-term debt, less current portion

 

 

 

 

 

 

 

 

 

$

 5,690.1

 

$

 5,532.7

Term Loan Facility and Revolving Credit Facility

On May 6, 2015, the Company and Zayo Capital, Inc. (“Zayo Capital”) entered into an Amendment and Restatement Agreement whereby the Credit Agreement (the “Credit Agreement”) governing the senior secured term loan facility (the “Term Loan Facility”) and $450.0 million senior secured revolving credit facility (the “Revolver”) was amended and restated in its entirety. The amended and restated Credit Agreement extended the maturity date of a portion of the outstanding term loans under the Term Loan Facility from July 2, 2019 to May 6, 2021. The terms of the Term Loan Facility require the Company to make quarterly principal payments of 25 basis points per quarter of the original loan amount (unless reduced by any prepayments), plus an annual payment of up to 50% of excess cash flow, as determined in accordance with the Credit Agreement (no such annual payment was required during Fiscal 2018, 2017 or 2016).

On January 15, 2016, the Company and Zayo Capital entered into an Incremental Amendment (the “Amendment”) to the Credit Agreement. Under the terms of the Amendment, the portion of the Term Loan Facility due 2021 was increased by $400.0 million (the “Incremental Term Loan”). The additional amounts borrowed bear interest at LIBOR plus 3.5% with a minimum LIBOR rate of 1.0%. The $400.0 million add-on was priced at 99.0 %. No other terms of the Credit Agreement were amended.  The Incremental Term Loan proceeds were used to fund the Allstream Acquisition and for general corporate purposes.

On July 22, 2016, the Company and Zayo Capital entered into a Repricing Amendment (the “Repricing Amendment”) to the Credit Agreement.  Per the terms of the Repricing Amendment, the Incremental Term Loan was repriced at par and will bear interest at a rate of LIBOR plus 2.75%, with a minimum LIBOR rate of 1.0%, which represented a downward adjustment of 75 basis points. No other terms of the Credit Agreement were amended. 

On January 19, 2017, the Company and Zayo Capital entered into an Incremental Amendment No. 2 (the “Incremental Amendment”) to the Company’s Credit Agreement. Per the terms of the Incremental Amendment, the existing $1.85 billion of term loans under the Credit Agreement were repriced at 99.75% with one $500.0 million tranche that bears interest at a rate of LIBOR plus 2.0%, with a minimum LIBOR rate of 0.0% and a maturity date of four years from incurrence, which represents a downward adjustment of 75 basis points along with the lowering of the previous LIBOR floor, and a second $1.35 billion tranche (the “B-2 Term Loan” and along with the $500.0 million tranche, the “Refinancing Term Loans”) that bears interest at a rate of LIBOR plus 2.5%, with a minimum LIBOR rate of 1.0% and a maturity of seven years from incurrence, which represents a downward adjustment of 25 basis points.  In addition, per the terms of the Incremental Amendment, the Company and Zayo Capital added a new $650.0 million term loan tranche under the Credit Agreement (the “Electric Lightwave Incremental Term Loan”) that bears interest at LIBOR plus 2.5%, with a minimum LIBOR rate of 1.0%, with a maturity of seven years from the closing date of the Incremental Amendment. In connection with the Incremental Amendment, the full $2,500.0 million Term Loan Facility, including 

F-26

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

the Refinancing Term Loans and the Electric Lightwave Incremental Term Loan, was re-issued at a price of 99.75%. No other material terms of the Credit Agreement with respect to the Refinancing Term Loans and the Electric Lightwave Incremental Term Loan were amended. On April 10, 2017, $570.1 million of the B-2 Term Loan and the Electric Lightwave Incremental Term Loan was repaid from proceeds of issuance of senior unsecured notes as further discussed below. Additionally, in July 2017, $310.7 million of the B-2 Term Loan was repaid from the proceeds of issuance of senior unsecured notes as further discussed below.

On July 20, 2017, the Company and Zayo Capital entered into a second repricing (the “Repricing Amendment No. 2”) to the Credit Agreement. Per the terms of the Repricing Amendment No. 2, the outstanding balances of the B-2 Term Loan and Electric Lightwave Incremental Term Loan were repriced at par and will bear interest at a rate of LIBOR plus 2.25%, with a minimum LIBOR rate of 1.0%, which represented a downward adjustment of 25 basis points. No other terms of the Credit Agreement were amended. 

In connection with the Repricing Amendment No. 2, the Company recognized an expense of $4.9 million during the year ended June 30, 2018 associated with debt extinguishment.  The $4.9 million loss on extinguishment of debt primarily represents non-cash expenses associated with the write-off of unamortized debt issuance costs and the issuance discounts on the portion of the Credit Agreement, as further amended.  The loss on extinguishment of debt also includes certain fees paid to third parties involved in the Repricing Amendment No. 2.

On December 22, 2017, the Company and Zayo Capital entered into a third repricing amendment (the “Repricing Amendment No. 3”) to the Credit Agreement. Per the terms of the Repricing Amendment No. 3, the Revolver under the Credit Agreement was repriced and will bear interest at a rate of LIBOR plus 1.00% to LIBOR plus 1.75% per annum based on the Company’s leverage ratio, which represented a downward adjustment of 100 basis points. No other terms of the Credit Agreement were amended. The Revolver matures on April 17, 2020. The Credit Agreement also allows for letter of credit commitments of up to $50.0 million. The Revolver is subject to a fee per annum of 0.25% to 0.375% (based on ZGL’s current leverage ratio) of the weighted-average unused capacity, and the undrawn amount of outstanding letters of credit backed by the Revolver are subject to a 0.25% fee per annum. Outstanding letters of credit backed by the Revolver are subject to a fee of 1.00% to 1.75% per annum based upon ZGL’s leverage ratio. 

On February 26, 2018, the Company and Zayo Capital entered into an amendment (the “Incremental Amendment No. 3”) to the Credit Agreement. Per the terms of the Incremental Amendment No. 3, the Company added a new $150 million term loan tranche under the Credit Agreement (the “Incremental $150 Million Term Loan”). The Incremental $150 Million Term Loan will bear interest at LIBOR plus 2.25%, with a minimum LIBOR rate of 1.0%, with a maturity date of January 19, 2024, which is coterminous with the B-2 Term Loan. The Company intends to use the proceeds of the Incremental $150 Million Term Loan for general corporate purposes, including the funding of acquisitions permitted under the Credit Agreement. No other terms of the Credit Agreement were amended.

The weighted average interest rates (including margin) on the Term Loan Facility were approximately 4.3% and 3.4% at June 30, 2018 and 2017, respectively. Interest rates on the Revolver as of June 30, 2018 and 2017 remained consistent at approximately 3.8%.

As of June 30, 2018, no amounts were outstanding under the Revolver and $1,763.0 million in aggregate principal amount was outstanding under the Term Loan Facility. Standby letters of credit were outstanding in the amount of $8.1 million as of June 30, 2018, leaving $441.9 million available under the Revolver.

Senior Unsecured Notes 

6.00% Senior Unsecured Notes due 2023

On January 23, 2015 and March 9, 2015, the Company and Zayo Capital completed private offerings of aggregate principal amounts of $700.0 million and $730.0 million, respectively, of 6.00% senior unsecured notes due in 2023 (the “2023 Unsecured Notes”).  

F-27

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

6.375% Senior Unsecured Notes due 2025

 

On April 14, 2016, the Company and Zayo Capital completed a private offering of $550.0 million aggregate principal amount of 2025 Unsecured Notes (the “Incremental 2025 Notes”). The Incremental 2025 Notes were priced at 97.76% and were an additional issuance of the $350.0 million 6.375% senior unsecured notes due in 2025 that were originally issued on May 6, 2015 (the “2025 Notes” and together with the Incremental 2025 Notes, the “2025 Unsecured Notes”). The net proceeds from the Incremental 2025 Notes, plus cash on hand, were used to (i) redeem the then outstanding $325.6 million 10.125% senior unsecured notes due 2020, including the required $20.3 million make-whole premium and accrued interest, and (ii) repay $196.0 million of borrowings under the then outstanding secured Term Loan Facility. 

5.75% Senior Unsecured Notes due 2027

 

On January 27, 2017, the Company and Zayo Capital completed a private offering of $800.0 million aggregate principal amount of 5.75% senior unsecured notes due 2027 (the “January 2027 Notes”), which were issued at par. The net proceeds from the offering, along with the Electric Lightwave Incremental Term Loan discussed above, were used to fund the Electric Lightwave acquisition (see Note 3 – Acquisitions and Dispositions), which closed on March 1, 2017.

 

On April 10, 2017, the Company completed a private offering of $550.0 million aggregate principal amount of 5.75% senior unsecured notes due 2027 (the “Incremental 2027 Notes”). The Incremental 2027 Notes were an additional issuance of the January 2027 Notes and were priced at 104.0%. The net proceeds from the Incremental 2027 Notes were used to repay certain outstanding balances on the Company’s B-2 Term Loan.

On July 5, 2017, the Company completed a private offering of $300.0 million aggregate principal amount of 5.75% senior notes due 2027 (the “July Incremental 2027 Notes” and together with the Incremental 2027 Notes and the January 2027 Notes, the “2027 Unsecured Notes”). The July Incremental 2027 Notes were an additional issuance of the January 2027 Notes and Incremental 2027 Notes and were priced at 104.25%. The net proceeds of $310.7 million from the offering were used to further repay certain outstanding balances on the Company’s B-2 Term Loan. 

 

Debt covenants

 

The indentures (the “Indentures”) governing the 2023 Unsecured Notes , the 2025 Unsecured Notes and the 2027 Unsecured Notes (collectively the “Notes”) contain covenants that, among other things, restrict the ability of ZGL and its subsidiaries to incur additional indebtedness and issue preferred stock, pay dividends or make other distributions with respect to any equity interests, make certain investments or other restricted payments, create liens, sell assets, incur restrictions on the ability of ZGL’s restricted subsidiaries to pay dividends or make other payments to ZGL, consolidate or merge with or into other companies or transfer all or substantially all of their assets, engage in transactions with affiliates, and enter into sale and leaseback transactions.  The terms of the Indentures include customary events of default.

 

The Credit Agreement contains customary events of default, including among others, non-payment of principal, interest, or other amounts when due, inaccuracy of representations and warranties, breach of covenants, cross default to certain other indebtedness, insolvency or inability to pay debts, bankruptcy, or a change of control. The Credit Agreement also contains a covenant, applicable only to the Revolver, that the Company maintain a senior secured leverage ratio below or equal to 5.25:1.00 at any time when the aggregate principal amount of loans outstanding under the Revolver is greater than 35% of the commitments under the Revolver. The Credit Agreement also requires the Company and its subsidiaries to comply with customary affirmative and negative covenants, including covenants restricting the ability of the Company and its subsidiaries, subject to specified exceptions, to incur additional indebtedness, make additional guaranties, incur additional liens on assets, or dispose of assets, pay dividends, or make other distributions, voluntarily prepay certain other indebtedness, enter into transactions with affiliated persons, make investments and amend the terms of certain other indebtedness.

 

The Indentures limit any increase in the Company’s secured indebtedness (other than certain forms of secured indebtedness expressly permitted under the indentures) to a pro forma secured debt ratio of 4.50 times the Company’s 

F-28

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

previous quarter’s annualized modified EBITDA (as defined in the indentures), and limit the Company’s incurrence of additional indebtedness to a total indebtedness ratio of 6.00 times the previous quarter’s annualized modified EBITDA.

 

The Company was in compliance with all covenants associated with its debt agreements as of June 30, 2018 and 2017.

Redemption rights

 

At any time prior to April 1, 2018 (for the 2023 Unsecured Notes), May 15, 2018 (for the 2025 Unsecured Notes), and January 15, 2022 (for the 2027 Unsecured Notes), the Company may redeem all or part of the applicable Notes at a redemption price equal to the sum of (i) 100% of the principal amount thereof, plus (ii) accrued interest and a “make-whole” premium, which is a lump sum payment derived from a formula based on the net present value of future coupon payments that will not be paid because of the early redemption.   

 

F-29

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

On or after April 1, 2018 (for the 2023 Unsecured Notes), May 1, 2020 (for the 2025 Unsecured Notes), or  January 15, 2022 (for the 2027 Unsecured Notes), the Company may redeem all or part of the applicable Notes, at the redemption prices (expressed as percentages of principal amount and set forth below), plus accrued and unpaid interest and additional interest, if any, thereon, to the applicable redemption date, subject to the rights of the holders of the Notes on the relevant record date to receive interest due on the relevant interest payment date, if redeemed during the 12-month period of the years indicated below:

 

 

 

 

 

 

 

 

 

Redemption Price

 

Year

 

    

(2023 Unsecured Notes)

 

2018

 

 
104.500				
%

2019

 

 
103.000				
%

2020

 

 
101.500				
%

2021 and thereafter

 

 
100.000				
%

 

 

 

 

 

 

 

 

 

Redemption Price

 

Year

 

    

(2025 Unsecured Notes)

 

2020

 

 
103.188				
%

2021

 

 
102.125				
%

2022

 

 
101.063				
%

2023 and thereafter

 

 
100.000				
%

 

 

 

 

 

 

 

 

 

Redemption Price

 

Year

 

    

(2027 Unsecured Notes)

 

2022

 

 
102.875				
%

2023

 

 
101.917				
%

2024

 

 
100.958				
%

2025 and thereafter

 

 
100.000				
%

 

The Company may purchase the Notes in open-market transactions, tender offers, or otherwise. The Company is not required to make any mandatory redemption or sinking fund payments with respect to the Notes.

 

Aggregate future contractual maturities of long-term debt (excluding issue discounts and premiums) were as follows as of June 30, 2018:

 

 

 

 

 

Year Ended June 30,

    

 

    

 

 

(in millions)

2019

 

$

 5.0

2020

 

  

 5.0

2021

 

  

 483.8

2022

 

  

  —

2023

 

  

 1,430.0

Thereafter

 

  

 3,819.3

Total

 

$

 5,743.1

 

Guarantees

 

The Notes are fully and unconditionally guaranteed, jointly and severally, on a senior unsecured basis by all of the  Company’s current and future domestic restricted subsidiaries. The Notes were co-issued with Zayo Capital, which does not have independent assets or operations.

The Term Loan Facility and Revolver are fully and unconditionally guaranteed, jointly and severally, on a senior secured basis by all of the Company’s current and future domestic restricted subsidiaries.

F-30

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

Debt issuance costs

 

In connection with the Credit Agreement (and subsequent amendments thereto), and the various Notes offerings, the Company incurred debt issuance costs of $114.1 million (net of extinguishments). These costs are being amortized to interest expense over the respective terms of the underlying debt instruments using the effective interest method, unless extinguished earlier, at which time the related unamortized costs are to be immediately expensed.

 

Unamortized debt issuance costs of $3.0 million, $10.4 million and  $11.4 million associated with the Company’s previous indebtedness were recorded as part of the loss on extinguishment of debt during the years ended June 30, 2018, 2017 and 2016, respectively.  

 

The balance of debt issuance costs as of June 30, 2018 and 2017 was $59.6 million and $67.8 million, net of accumulated amortization of $54.5 million and $45.1 million, respectively. The amortization of debt issuance costs is included on the consolidated statements of cash flows within the caption “Non-cash interest expense” along with the amortization or accretion of the premium and discount on the Company’s indebtedness.  Interest expense associated with the amortization of debt issuance costs was $9.5  million, $9.3 million and $10.0 million for the years ended June 30, 2018, 2017 and 2016, respectively.

 

Debt issuance costs are presented in the consolidated balance sheets as a reduction to “Long-term debt, non-current”.

F-31

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

 

(8) INCOME TAXES

 

The Company’s provision for income taxes from operations are summarized as follows:

 

 

 

 

 

 

 

 

 

 

 

 

 

June 30,

 

 

2018

    

2017

 

2016

 

 

(in millions)

Current Income Taxes

 

 

 

 

 

 

 

 

 

Federal

 

$

 (9.0)

 

$

 1.6

 

$

 (1.3)

State

 

 

 2.0

 

 

 6.3

 

 

 8.7

Foreign

 

 

 8.4

 

 

 (2.1)

 

 

 3.9

Total

 

$

 1.4

 

$

 5.8

 

$

 11.3

Deferred Income Taxes

 

 

 

 

 

 

 

 

 

Federal

 

$

 59.9

 

$

 13.3

 

$

 7.3

State

 

 

 4.1

 

 

 2.4

 

 

 (2.3)

Foreign

 

 

 (42.0)

 

 

 (3.1)

 

 

 (7.8)

Total

 

 

 22.0

 

 

 12.6

 

 

 (2.8)

Total provision for income taxes

 

$

 23.4

 

$

 18.4

 

$

 8.5

 

The United States and foreign components of income/(loss) from operations before income taxes are as follows:

 

 

 

 

 

 

 

 

 

 

 

 

 

June 30,

 

 

2018

    

2017

 

2016

 

 

(in millions)

United States

 

$

 71.0

 

$

 66.6

 

$

 (46.9)

Foreign

 

 

 57.0

 

 

 37.5

 

 

 (20.8)

Total

 

$

 128.0

 

$

 104.1

 

$

 (67.7)

The Company’s effective income tax rate differs from what would be expected if the federal statutory rate were applied to earnings before income taxes primarily because of certain expenses that represent permanent differences between book and tax expenses and deductions, such as stock-based compensation expense.

A reconciliation of the actual income tax provision and the tax computed by applying the U.S. federal rate to the earnings before income taxes during the years ended June 30, 2018, 2017 and 2016 are as follows: 

 

 

 

 

 

 

 

 

 

 

 

 

 

June 30,

 

 

2018

    

2017

 

2016

 

 

(in millions)

Expected provision/(benefit) at the statutory rate

 

$

 35.9

 

$

 36.4

 

$

 (23.8)

Increase/(decrease) due to:

 

 

 

 

 

 

 

 

 

Stock-based compensation

 

 

 3.8

 

 

 (11.7)

 

 

 27.9

State income taxes, net of federal benefit

 

 

 3.2

 

 

 2.9

 

 

 (2.1)

Transaction costs not deductible for U.S. federal income tax purposes

 

 

 0.4

 

 

 1.9

 

 

 1.5

Change in statutory tax rate, non-U.S.

 

 

 7.4

 

 

 (1.4)

 

 

 (3.6)

Change in valuation allowance

 

 

 (49.3)

 

 

 (10.2)

 

 

 2.8

State NOL expirations

 

 

 6.1

 

 

  —

 

 

  —

U.S. Tax Reform

 

 

 22.1

 

 

  —

 

 

  —

Foreign tax rate differential

 

 

 (2.4)

 

 

 (3.9)

 

 

 2.7

Other, net

 

 

 (3.8)

 

 

 4.4

 

 

 3.1

Provision for income taxes

 

$

 23.4

 

$

 18.4

 

$

 8.5

 

The effective tax rate for the year ended June 30, 2018 was positively impacted by reversing the valuation allowances on the deferred tax assets of certain foreign subsidiaries that have returned to profitability. The effective tax 

F-32

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

rate was negatively impacted by U.S. Tax Reform principally relating to the estimated income tax on the deemed repatriation of previously deferred foreign earnings.

 

On December 22, 2017, the U.S. federal government enacted a tax bill, H.R.1, An Act to Provide for Reconciliation Pursuant to Titles II and V of the Concurrent Resolution on the Budget for Fiscal Year 2018, previously known as Tax Cuts and Jobs Act of 2017 (“U.S. Tax Reform”). U.S. Tax Reform reduced the U.S. corporate tax rate from 35% to 21%, created a territorial tax system with a one-time mandatory repatriation tax on previously deferred foreign earnings, and changed business-related deductions and credits.

 

ASC 740, Income Taxes, requires companies to recognize the effect of tax law changes in the period of enactment. The SEC staff issued SAB 118, Income Tax Accounting Implications of the Tax Cuts and Jobs Act (“SAB 118”), which will allow registrants to record provisional amounts during a ‘measurement period’. SAB 118 allows a registrant to recognize provisional amounts when it does not have the necessary information available, prepared or analyzed (including computations) in reasonable detail to complete its accounting for the change in tax law. The measurement period ends when a registrant has obtained, prepared and analyzed the information necessary to finalize its accounting, but cannot extend beyond one year.

 

In accordance with SAB 118, the Company has recorded provisional tax expense each quarter as follows:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

December 31, 2017

 

March 31, 2018

 

June 30, 2018

 

Total Tax Expense

 

Deferred Tax Liability

 

Tax Receivable

Change in statutory rate, U.S. only

 

$

 1.4

 

$

 0.2

 

$

 (17.9)

 

$

 (16.3)

 

$

 (6.4)

 

$

 9.9

Changes to indefinite reinvestment assertion

 

 

 7.9

 

 

 (0.4)

 

 

 (6.7)

 

 

 0.8

 

 

 0.8

 

 

  —

Repatriation tax

 

 

 34.8

 

 

 4.8

 

 

 (2.0)

 

 

 37.6

 

 

 37.6

 

 

  —

Net impacts of U.S. Tax Reform

 

$

 44.1

 

$

 4.6

 

$

 (26.6)

 

$

 22.1

 

$

 32.0

 

$

 9.9

 

The company continues to record provisional amounts during the measurement period.  Management is in the process of obtaining and evaluating further information related to the provisional amounts estimated for items including the mandatory repatriation amounts and impacts to deferred tax assets and liabilities. Management has made estimates as it anticipates additional guidance and legislative action from the U.S. Federal and State governments in addition to interpretations and guidance from the SEC and FASB regarding the application of U.S. Tax Reform. Future adjustments to the provisional numbers will be recorded as discrete adjustments to income tax expense in the period in which those adjustments become estimable and/or are finalized.

 

Other U.S. Tax Reform provisions are effective for years beginning after December 31, 2017, which would be the Company’s Fiscal 2019, including the tax on global intangible low taxed income, Base Erosion and Anti-abuse Tax, interest expense limitations, and executive compensation limitations. We continue to evaluate these and other impacts of U.S. Tax Reform as more information and guidance becomes available. 

As of December 31, 2017, the Company has reversed its indefinite reinvestment assertion on all its foreign subsidiaries because the Company will be required to pay tax on all the accumulated undistributed earnings of its foreign subsidiaries. In accordance with SAB 118, the Company recorded a provisional amount of $0.8 million as a deferred tax liability for an estimate of the additional tax due upon actual repatriation.

 

 

 

 

 

 

 

 

 

 

 

 

 

Fiscal Year

U.S. Tax Rates

 

 

2017

 

 

2018

 

 

2019

Federal rate

 

    

35%

 

 

28%

 

 

21%

Blended federal and state rates

 

 

39%

 

 

33%

 

 

26%

 

The Company files income tax returns in various federal, state, and local jurisdictions including the United States, Canada, United Kingdom and France. In the normal course of business, the company is subject to examination by taxing authorities throughout the world. With few exceptions, the company is no longer subject to income tax examinations by tax authorities in major tax jurisdictions for years before 2013.

 

F-33

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

The total amount of unrecognized tax benefits that, if recognized, would impact the effective income tax rate was $1.8 million and $0.2 million at June 30, 2018 and 2017, respectively because the uncertain tax positions are permanent differences. We recognize interest and penalties related to uncertain tax positions in income tax expense. We had accrued interest (presented before related tax benefits) of approximately $0.1 million and $0.1 million at June 30, 2018 and 2017, respectively. The Company expects $1.9 million could be settled within the next year.

 

 

 

 

 

 

    

Year Ended June 30, 2018

Balance at beginning of year

 

$

 0.2

Additions for current year tax positions

 

 

 1.2

Additions for prior year tax positions

 

 

 1.7

Reductions as a result of settlement with tax authority

 

 

 (0.1)

Balance at end of year

 

$

 3.0

 

Deferred income taxes reflect the tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The tax effect of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities are as follows:

 

 

 

 

 

 

 

 

 

June 30,

 

 

2018

    

2017

 

 

(in millions)

Deferred income tax assets

 

 

 

 

 

 

Net operating loss carry forwards

 

$

 539.9

 

$

 704.6

Tax credit carry forwards

 

 

 17.9

 

 

 22.2

Deferred revenue

 

 

 305.0

 

 

 405.9

Accrued expenses

 

 

 41.4

 

 

 40.0

Other liabilities

 

 

 2.3

 

 

 17.4

Reserves against accounts receivable

 

 

 15.8

 

 

 18.2

Deferred compensation

 

 

 11.2

 

 

 20.3

Total deferred income tax assets

 

 

 933.5

 

 

 1,228.6

Valuation allowance

 

 

 (72.9)

 

 

 (111.1)

Net deferred tax assets

 

 

 860.6

 

 

 1,117.5

Deferred income tax liabilities

 

 

 

 

 

 

Property and equipment

 

 

 680.9

 

 

 712.2

Intangible assets

 

 

 293.3

 

 

 412.4

Debt issuance costs

 

 

 2.4

 

 

 5.8

Total deferred income tax liabilities

 

 

 976.6

 

 

 1,130.4

Less SRT deferred tax liabilities held for sale

 

 

 (5.1)

 

 

  —

Net deferred income tax liabilities

 

$

 (110.9)

 

$

 (12.9)

As of June 30, 2018, the Company had $1,897.3 million of U.S. federal net operating loss ("NOL") carry forwards. The Company generated approximately $245.5 million of NOL carry forwards during Fiscal 2018 mostly due to accelerated tax depreciation as provided by U.S. Tax Reform.  The Company has completed several acquisitions in which it acquired net operating loss tax attributes as part of the purchase.  These acquisitions, however, were considered a "change in ownership” within the meaning of Section 382 of the Internal Revenue Code and, as a result, such NOL carry forwards are subject to an annual limitation, reducing the amount available to offset income tax liabilities absent the limitation.  Currently available U.S. federal NOL carry forwards as of June 30, 2018 are approximately $1,352.8 million.  An additional $132.5 million will become available for use during fiscal year ended June 30, 2019. The Company's U.S. federal NOL carry forwards, if not utilized to reduce U.S. federal taxable income in future periods, will expire in various amounts beginning in 2019 and ending in 2037. 

As of June 30, 2018, the Company had approximately $384.3 million of foreign jurisdiction net operating loss carry forwards, primarily in Canada, the United Kingdom and France. The majority of these foreign NOLs have a 

F-34

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

valuation allowance reducing the value of the corresponding deferred tax asset in the financial statements due to recent losses. It is reasonably possible that the Company may reverse the valuation allowance recorded on certain foreign subsidiaries’ deferred tax assets in the near future.

As of June 30, 2018, the Company had tax-effected state net operating loss carry forwards of approximately $52.8 million, which are subject to limitations on their utilization and have various expiration dates 2019 through 2037. The Company believes $50.5 million of this balance will be utilized and has provided a valuation allowance for the remainder.

Management believes it is more likely than not that it will utilize its net deferred tax assets to reduce or eliminate tax payments in future periods, with the exception of deferred tax assets related to certain foreign subsidiaries. The Company’s evaluation encompassed (i) a review of its recent history of taxable income for the past three years and (ii) a review of internal financial forecasts demonstrating its expected ability to fully utilize its deferred tax assets prior to expiration.

 

(9) ACCRUED LIABILITIES

Accrued liabilities included in current liabilities consisted of the following.  Prior year amounts in the table below have been conformed to current year presentation for comparability.   

 

 

 

 

 

 

 

 

  

June 30,

 

    

2018

    

2017

 

 

 

(in millions)

Accrued compensation and benefits

  

$

 44.9

  

$

 38.5

Accrued property and equipment purchases

  

 

 74.5

  

 

 81.8

Network expense accruals(1)

  

 

 112.5

  

 

 93.6

Other accrued taxes(1)

  

 

 11.8

  

 

 25.5

Accrued professional fees

  

 

 4.3

  

 

 3.9

Other accruals(1)

  

 

 67.8

  

 

 85.9

Less liabilities held for sale(2)

  

 

 (0.7)

 

 

—

Total

 

$

 315.1

 

$

 329.2

 

 

 

 (1)

Prior period amounts were reclassified for comparability with the 2018 presentation.

 (2)

$0.7 million reported as liabilities associated with assets held for sale in the Allstream segment. See Note 3—Acquisitions and Dispositions.

 

(10) EQUITY

 

During the year ended June 30, 2018, the Company repurchased 2,749,079 shares of ZGH outstanding common stock at an average price of $34.02, or $93.5 million. The stock repurchase on behalf of ZGH is included on the consolidated statement of member’s equity as a Capital distribution to parent during the year ended June 30, 2018.

During the year ended June 30, 2016, the Company recorded a $152.9 million increase in member’s interest associated with stock-based compensation expense related to the Company’s equity classified stock-based compensation awards (See Note 11 – Stock-based Compensation).  Additionally, during the first quarter of the year the Company recorded an increase to member’s interest of $7.9 million associated with a net tax benefit from stock-based compensation.  The net tax benefit is a result of the stock-based compensation deduction for tax purposes exceeding the stock-based compensation expense recorded in the Company’s consolidated statement of operations. Subsequently during the year, the member’s interest was reduced to the extent stock-based compensation expense recorded in the books exceeded the tax deduction up to the original $7.9 million recorded. Under GAAP, the gross tax benefit recognized during the period of $7.9 million has been recorded on the consolidated statement of cash flows as a cash inflow in the financing activities section and an offsetting outflow of $7.9 million has been recorded as a cash outflow in the cash provided by operating activities section.

F-35

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

During the year ended June 30, 2016, the Company repurchased 3,474,120 shares of ZGH common stock for $81.1 million. The stock repurchase on behalf of ZGH is included on the consolidated statement of member’s equity as a Capital distribution to parent during the year ended June 30, 2016.

During the years ended June 30, 2018 and June 30, 2017, the Company recorded increases of $91.1 million and $104.7 million respectively, in member’s interest associated with stock-based compensation expense related to the Company’s equity classified stock-based compensation awards. See Note 11 –Stock-based Compensation. 

(11) STOCK-BASED COMPENSATION

The following tables summarize the Company’s stock-based compensation expense for liability and equity classified awards included in the consolidated statements of operations:

 

 

 

 

 

 

 

 

 

 

 

 

 

Year Ended June 30,

 

    

2018

    

2017

    

2016

 

 

(in millions)

Included in:

 

 

 

 

 

 

 

 

 

Operating costs

 

$

 9.9

 

$

 11.3

 

$

 17.4

Selling, general and administrative expenses

 

 

 86.8

 

 

 102.8

 

 

 138.5

Total stock-based compensation expense

 

$

 96.7

 

$

 114.1

 

$

 155.9

 

 

 

 

 

 

 

 

 

 

CII common and preferred units

 

$

  —

 

$

 10.1

 

$

 73.0

Part A restricted stock units

 

 

 82.3

 

 

 76.5

 

 

 45.3

Part B restricted stock units

 

 

 12.4

 

 

 26.0

 

 

 36.5

Part C restricted stock units

 

 

 2.0

 

 

 1.5

 

 

 1.1

Total stock-based compensation expense

 

$

 96.7

 

$

 114.1

 

$

 155.9

 

CII Common and Preferred Units

 

Prior to ZGH’s IPO, the Company was given authorization by Communications Infrastructure Investments, LLC (“CII”) to award 625,000,000 of CII’s common units as profits interests to employees, directors, and affiliates of the Company.  The common units were historically considered to be stock-based compensation with terms that required the awards to be classified as liabilities due to cash settlement features. The vested portion of the awards was reported as a liability and the fair value was re-measured at each reporting date until the date of settlement, with a corresponding charge (or credit) to stock-based compensation expense. On December 31, 2016, the CII common units became fully vested and as such there is no remaining unrecognized compensation cost associated with CII common units for any period subsequent to December 31, 2016.

 

The value of the CII common units was derived from the value of CII’s investments in the Company and Onvoy, LLC and its subsidiaries (“OVS”), a company that provided voice and managed services which the Company spun off during the year ended June 30, 2014. As the value derived from each of these investments was separately determinable and there was a plan in place to distribute the value associated with the investment in Company shares separate from the value derived from OVS, the two components were accounted for separately.  The OVS component of the CII awards was adjusted to fair value each reporting period.  On December 31, 2015, CII entered into an agreement to sell OVS to a third party.  The sale was completed in May 2016. Based on the sale price, the estimated fair value of OVS awards was increased, resulting in an increase to stock based compensation expense and corresponding increase to additional paid-in capital of $12.9 million for the year ended June 30, 2016. Proceeds from the sale to be distributed to the Company’s employees was paid by CII.

 

During the years ended June 30, 2018, 2017 and 2016, the Company recognized nil, $10.1 million and $73.0 million, respectively, of stock-based compensation expense related to vesting of CII common and preferred units. 

 

F-36

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

Performance Compensation Incentive Program

 

During October 2014, the Company adopted the 2014 Performance Compensation Incentive Program (“PCIP”).  The PCIP includes incentive cash compensation and equity (in the form of RSUs). Grants under the PCIP RSU plans are made quarterly for all participants. The PCIP was effective on October 16, 2014 and will remain in effect for a period of 10 years (or through October 16, 2024) unless it is earlier terminated by ZGH’s Board of Directors.

 

The PCIP has the following components:

Part A

 

Under Part A of the PCIP, certain full-time employees, including the Company’s executives, are eligible to earn quarterly awards of RSUs. Each participant in Part A of the PCIP will have an RSU annual award target value, which will be allocated to each fiscal quarter. The final Part A value awarded to a participant for any fiscal quarter is determined by the Compensation Committee of the Board of Directors subsequent to the end of the respective performance period taking into account the Company’s measured value creation for the quarter, as well as such other subjective factors that it deems relevant (including group and individual level performance factors). The number of Part A RSUs granted will be calculated based on the final award value determined by the Compensation Committee divided by the average closing price of the Company’s common stock over the last ten trading days of the respective performance period. Part A RSUs will vest assuming continuous employment fifteen months subsequent to the end of the performance period (for awards relating to periods through June 30, 2017) or twelve months subsequent to the end of the performance period (for awards relating to periods subsequent to June 30, 2017). Upon vesting, the RSUs convert to an equal number of shares of ZGH’s common stock. Additionally, under Part A of the PCIP, awards may be granted to certain employees upon commencement of their employment with the Company.

 

During the years ended June 30, 2018, 2017 and 2016, the Company recognized $82.3 million, $76.5 million and $45.3 million, respectively, of compensation expense associated with Part A awards. The June 2018 and June 2017 quarterly awards were recorded as liabilities totaling $5.7 million and $5.5 million as of June 30, 2018 and 2017, respectively, as the awards represent an obligation denominated in a fixed dollar amount to be settled in a variable number of shares during the subsequent quarter. The quarterly stock-based compensation liability is included in “Accrued liabilities” in the accompanying consolidated balance sheets. Upon the issuance of the RSUs, the liability is re-measured and then reclassified to additional paid-in capital, with a corresponding charge (or credit) to stock based compensation expense. The value of the remaining unvested RSUs is expensed ratably through the vesting date. At June 30, 2018, the remaining unrecognized compensation cost to be expensed over the remaining vesting period for Part A awards is $32.6 million.

F-37

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

The following table summarizes the Company’s Part A RSU activity for the years ended June 2018, 2017 and 2016:

 

 

 

 

 

 

 

 

 

 

 

    

 

Number of Part ARSUs

    

Weighted averagegrant-date fairvalue per share

    

 

Weighted averageremaining contractualterm in months

Outstanding at July 1, 2015

 

 

 933,217

 

$

 26.25

 

 

 7.1

Granted

 

 

 2,190,785

 

 

 26.04

 

 

 

Vested

 

 

 (852,853)

 

 

 26.14

 

 

 

Forfeited

 

 

 (101,248)

 

 

n/a

 

 

 

Outstanding at July 1, 2016

 

 

 2,169,901

 

$

 26.04

 

 

 7.9

Granted

 

 

 2,678,503

 

 

 31.64

 

 

 

Vested

 

 

 (2,080,685)

 

 

 26.03

 

 

 

Forfeited

 

 

 (403,333)

 

 

n/a

 

 

 

Outstanding at July 1, 2017

 

 

 2,364,386

 

$

 31.63

 

 

 7.1

Granted

 

 

 2,664,538

 

 

 35.08

 

 

 

Vested

 

 

 (2,651,798)

 

 

 31.55

 

 

 

Forfeited

 

 

 (323,389)

 

 

n/a

 

 

 

Outstanding at June 30, 2018

 

 

 2,053,737

 

$

 35.08

 

 

 6.4

 

Part B

 

Under Part B of the PCIP, participants, including the Company’s executives, are awarded quarterly grants of RSUs. The number of the RSUs earned by the participants is based on ZGH’s stock price performance over a performance period of one year with the starting price being the average closing price over the last ten trading days of the quarter immediately prior to the date of grant and the vesting date. The RSUs vest assuming continuous employment through the end of the measurement period, twelve months after the beginning of the performance period (for awards vesting on or prior to June 30, 2018) or fifteen months after the beginning of the performance period (for awards vesting after June 30, 2018).  The existence of a vesting provision that is associated with the performance of the Company’s stock price is a market condition, which affects the determination of the grant date fair value.  Upon vesting, RSUs earned convert to an equal number of shares of the Company’s common stock.

The following table summarizes the Company’s Part B RSU activity for the years ended June 2018, 2017 and 2016:

 

 

 

 

 

 

 

 

 

 

 

    

 

Number of Part B RSUs

    

Weighted averagegrant-date fairvalue per unit

    

 

Weighted averageremaining contractualterm in months

Outstanding at July 1, 2015

 

 

 1,249,873

 

$

 42.90

 

 

 5.5

Granted

 

 

 1,152,176

 

 

 26.80

 

 

 

Vested

 

 

 (1,463,893)

 

 

 38.70

 

 

 

Forfeited

 

 

 (77,220)

 

 

n/a

 

 

 

Outstanding at July 1, 2016

 

 

 860,936

 

$

 29.50

 

 

 6.2

Granted

 

 

 715,564

 

 

 45.56

 

 

 

Vested

 

 

 (793,478)

 

 

 32.58

 

 

 

Forfeited

 

 

 (371,049)

 

 

n/a

 

 

 

Outstanding at July 1, 2017

 

 

 411,973

 

$

 42.86

 

 

 6.1

Granted

 

 

 401,857

 

 

 41.60

 

 

 

Vested

 

 

 (468,698)

 

 

 39.01

 

 

 

Forfeited

 

 

 (159,357)

 

 

n/a

 

 

 

Outstanding at June 30, 2018

 

 

 185,775

 

$

 57.19

 

 

 8.9

 

F-38

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

The table below reflects the total Part B RSUs granted during each period presented, the maximum eligible shares of ZGH’s common stock that the respective Part B RSU grant could be converted into shares of ZGH’s common stock, and the grant date fair value per Part B RSU during the period indicated. The table below also reflects the units converted to the Company’s common stock at a vesting date that is subsequent to the period indicated for those RSUs granted during the period indicated:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

During the three months ended

 

    

June 30, 

2018

    

March 31, 

2018

    

December 31, 

2017

    

September 30, 2017

Part B RSUs granted

 

 

 78,123

 

 

 77,218

 

 

 82,556

 

 

 163,960

Maximum eligible shares of the Company's common stock

 

 

 539,049

 

 

 532,804

 

 

 569,636

 

 

 590,256

Grant date fair value per Part B RSU

 

$

 74.44

 

$

52.47 

 

$

45.10 

 

$

19.06 

Units converted to Company's common stock at vesting date

 

 

n/a

 

 

n/a

 

 

n/a

 

 

n/a

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

During the three months ended

 

 

June 30,

2017

    

March 31,

2017

 

December 31,

2016

 

September 30,

2016

Part B RSUs granted

 

 

 152,808

 

 

 171,316

 

 

 191,015

 

 

 200,425

Maximum eligible shares of the Company's common stock

 

 

 550,109

 

 

 880,564

 

 

 981,817

 

 

 1,030,185

Grant date fair value per Part B RSU

 

$

 26.52

 

$

 27.39

 

$

 75.56

 

$

 47.00

Units converted to Company's common stock at vesting date

 

 

 54,671

 

 

 41,368

 

 

 102,511

 

 

 99,508

 

During the years ended June 30, 2018, 2017 and 2016, the Company recognized stock-based compensation expense of $12.4 million, $26.0 million and $36.5 million related to Part B awards, respectively.

 

The grant date fair value of Part B RSU grants is estimated utilizing a Monte Carlo simulation.  This simulation estimates the ten-day average closing stock price ending on the vesting date, the stock price performance over the performance period, and the number of common shares to be issued at the vesting date. Various assumptions are utilized in the valuation method, including the target stock price performance ranges and respective share payout percentages, ZGH’s historical stock price performance and volatility, peer companies’ historical volatility and an appropriate risk-free rate. The aggregate future value of the grant under each simulation is calculated using the estimated per share value of the common stock at the end of the vesting period multiplied by the number of common shares projected to be granted at the vesting date. The present value of the aggregate grant is then calculated under each of the simulations, resulting in a distribution of potential present values. The fair value of the grant is then calculated based on the average of the potential present values. The remaining unrecognized compensation cost associated with Part B RSU grants is $6.8 million at June 30, 2018.

Part C

Under Part C of the PCIP, independent directors of the Company are eligible to receive quarterly awards of RSUs.  Independent directors electing to receive a portion of their annual director fees in the form of RSUs are granted a set dollar amount of Part C RSUs each quarter.  The quantity of Part C RSUs granted is based on the average closing price of the ZGH’s common stock over the last ten trading days of the quarter ended immediately prior to the grant date and vest at the end of each quarter for which the grant was made.  During the years ended June 30, 2018, 2017 and 2016, the Company’s independent directors were granted 58,421, 47,420 and 41,793 Part C RSUs, respectively. During the years ended June 30, 2018, 2017 and 2016, the Company recognized $2.0 million, $1.5 million and $1.1 million of compensation expense associated with the Part C RSUs, respectively.

(12) EMPLOYEE BENEFITS

In connection with the Allstream Acquisition on January 15, 2016 (see Note 3 – Acquisitions and Dispositions), Bell MTS agreed to retain the Allstream Acquisition Entity’s former defined benefit pension obligations, and related pension plan assets, of retirees and other former employees of the Allstream Acquisition Entity and also agreed to 

F-39

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

reimburse the Allstream Acquisition Entity for certain solvency funding payments related to the pension obligations of active employees of the Allstream Acquisition Entity as of January 15, 2016. On October 31, 2017, Bell MTS transferred assets of CAD $117.9 million (or $91.6 million) from the Allstream Acquisition Entity’s former defined benefit pension plans related to pre-closing service obligations for active employees to defined benefit pension plans of the Allstream Acquisition Entity created by the Company on January 15, 2016. The assets were transferred on a fully funded basis calculated on a solvency basis, however on a GAAP basis, the plans are underfunded.  Upon transfer, a prior period service cost was recognized in other comprehensive income for the underfunded amount, consistent with the Company’s accounting policies. The Company became responsible for accruing post-acquisition liabilities related to these plans as of the Allstream Acquisition date of January 15, 2016. The Company also sponsors an OPEB for certain former employees of  the Allstream Acquisition Entity, which provides health care and life insurance benefits for certain eligible retirees. These OPEB plans are not funded. Benefits are paid directly to the participants of these plans.

The Company uses a June 30 annual measurement date for its defined benefit and postretirement benefit plans. Upon the transfer of the pre-closing service obligation, a measurement was obtained. No comparative period figures were disclosed in the tables or notes below, as the amounts for employee benefits were not material for those periods.

Defined benefit plans

 

The Company maintains defined benefit pension plans that provide pension benefits for certain former employees of the Allstream Acquisition Entity. Benefits are based on the employee’s length of service and average rate of pay during the highest paid consecutive three years of service. The Company is responsible for adequately funding the pension plans. Contributions are made based on various actuarial cost methods permitted by pension regulatory bodies. Contributions reflect actuarial assumptions about future investment returns, salary projections, future service and life expectancy.

F-40

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

The following tables provide a reconciliation of the changes in the benefit obligations, fair value of plan assets and the unfunded status for the Company’s defined benefit pension and OPEB, where applicable:

 

 

 

 

 

 

Pension Plans

 

 

(in millions)

Change in projected benefit obligation for defined benefit pension plans:

 

 

Projected benefit obligation at July 1, 2017

 

$

 6.7

Service cost

 

 

 2.7

Interest cost

 

 

 2.5

Actuarial loss (gain)

 

 

 9.3

Participant contributions

 

 

 0.6

Benefits paid from plan assets

 

 

 (3.3)

Acquisition transfer

 

 

 97.6

Settlements

 

 

 (2.5)

Foreign currency exchange rate changes

 

 

 (0.1)

Projected benefit obligation at June 30, 2018

$

 113.5

 

 

 

 

 

 

 

OPEB Plans

 

 

(in millions)

Change in projected benefit obligation for OPEB plans:

 

 

Projected benefit obligation at July 1, 2017

 

$

 9.9

Service cost

 

 

 0.1

Interest cost

 

 

 0.3

Actuarial loss (gain)

 

 

 0.4

Benefits paid by Company

 

 

 (0.6)

Foreign currency exchange rate changes

 

 

 (0.1)

Projected benefit obligation at June 30, 2018

$

 10.0

 

The accumulated benefit obligation of the defined benefit plan and OPEB at June 30, 2018 are $103.9 million and $10.0 million, respectively.

 

 

 

 

 

 

Pension Plans

 

 

(in millions)

Change in pension plan assets:

 

 

 

Fair value of plan assets at July 1, 2017

 

$

 3.7

Acquisition transfer

 

 

 89.8

Return on plan assets

 

 

 2.4

Employer contributions

 

 

 2.9

Participant contributions

 

 

 0.6

Benefits paid from plan assets

 

 

 (3.3)

Settlements

 

 

 (2.6)

Fair value of pension plan assets at June 30, 2018

 

$

 93.5

 

F-41

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

The unfunded status of the projected benefit obligation at June 30, 2018 was $20.0 million, which was recorded as other long-term liabilities.

 

 

 

 

 

 

Pension Plans

 

 

As of June 30, 2018

 

 

(in millions)

Projected benefit obligation

 

$

 113.5

Fair value of plan assets

 

 

 93.5

Unfunded status

 

 

 20.0

Current portion of unfunded status

 

$

  —

Non-current portion of unfunded status

 

$

 20.0

 

The following table provides information regarding change in amounts from June 30, 2017 in accumulated other comprehensive loss (“AOCI”)  that have not yet been recognized as components of net periodic benefit cost at June 30, 2018:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

As of June 30, 2017

 

Recognition of Net Periodic Benefits Expense

 

Deferrals

 

Net Change in AOCI

 

As of June 30, 2018

 

 

(in millions)

Accumulated other comprehensive loss:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Pension plans:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net actuarial (loss)/gain

 

$

  —

 

$

  —

 

$

 (11.2)

 

$

 (11.2)

 

$

 (11.2)

Prior service benefit/(cost)

 

 

  —

 

 

 0.4

 

 

 (7.8)

 

 

 (7.4)

 

 

 (7.4)

Deferred income tax benefit/(expense)

 

 

  —

 

 

 (0.1)

 

 

 5.6

 

 

 5.5

 

 

 5.5

Total pension plans

 

 

  —

 

 

 0.3

 

 

 (13.4)

 

 

 (13.1)

 

 

 (13.1)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

OPEB plans:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net actuarial (loss)/gain

 

 

 (1.2)

 

 

  —

 

 

 (0.4)

 

 

 (0.4)

 

 

 (1.6)

Prior service (cost)/benefit

 

 

  —

 

 

  —

 

 

  —

 

 

  —

 

 

  —

Deferred income tax benefit/(expense)

 

 

 0.4

 

 

  —

 

 

  —

 

 

  —

 

 

 0.4

Total OPEB plans

 

 

 (0.8)

 

 

  —

 

 

 (0.4)

 

 

 (0.4)

 

 

 (1.2)

Total accumulated other comprehensive loss

 

$

 (0.8)

 

$

 0.3

 

$

 (13.8)

 

$

 (13.5)

 

$

 (14.3)

 

There have been no material amounts reclassified from AOCI during the period.

The following table presents the expected amortization amounts during next fiscal year for the defined benefit pension plans:

 

 

 

 

 

 

Pension Plans

 

 

(in millions)

Amortization of net prior service cost/(benefit)

 

$

 0.7

Total expected amortization amounts during fiscal year 2019

 

$

 0.7

 

F-42

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

The expected benefit payments for the Company’s defined benefit pension and OPEB plans for the years indicated are as follows:

 

 

 

 

 

 

 

 

 

Pension Plans

 

OPEB Plans

 

 

(in millions)

Year ended June 30,

 

 

 

 

 

 

2019

 

$

 2.2

 

$

 0.5

2020

 

 

 2.4

 

 

 0.5

2021

 

 

 2.7

 

 

 0.5

2022

 

 

 2.9

 

 

 0.5

2023

 

 

 3.1

 

 

 0.5

2024-2028

 

 

 19.0

 

 

 2.3

 

The following table presents the expected contributions during next fiscal year for the defined benefit pension and OPEB plans:

 

 

 

 

 

 

 

 

 

Pension Plans

 

OPEB Plans

 

 

(in millions)

Employer

 

$

 2.9

 

$

 0.5

Plan participants

 

 

 0.5

 

 

  —

Total expected contributions during fiscal year 2019

 

$

 3.4

 

$

 0.5

 

Net periodic (benefit) cost of the defined benefit pension and OPEB is included in selling, general and administrative expenses in the accompanying condensed consolidated statements of operations includes the following components:

 

 

 

 

 

 

 

 

 

    

Pension Plans

 

    

Year ended June 30, 2018

 

 

( in millions)

Service cost

 

$

 2.7

Interest cost

 

 

 2.5

Expected return on plan assets

 

 

 (3.8)

Amortization of service cost from earlier periods

 

 

 0.4

Cost of settlements

 

 

 0.2

Net periodic pension benefit cost

 

$

 2.0

 

 

 

 

 

 

 

OPEB Plans

 

    

Year ended June 30, 2018

 

    

(in millions)

Service cost

 

$

 0.1

Interest cost

 

 

 0.3

Net periodic pension benefit cost

 

$

 0.4

 

F-43

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

The following tables present the assumptions used in determining benefit obligations of the defined benefit pension and OPEB plans:

 

 

 

 

 

 

 

 

 

Pension Plans

 

OPEB Plans

Actuarial assumptions:

 

 

 

 

 

 

Discount rate

 

 
3.25%				
 

 
3.25%				
Price inflation

 

 
1.75%				
 

 

N/A

Expected long-term rate of return on plan assets

 

 
5.7%				
 

 

N/A

Rate of compensation increase

 

 
2.5%				
 

 

N/A

 

The discount rates utilized reflect the average yield on high quality corporate bonds of similar duration to the plans’ liabilities.  The discount rate used to calculate the employee future benefits obligation is determined at each year end by referring to the most recently available market interest rates based on “AA”-rated corporate bond yields reflecting the duration of the employee future benefit plans.  Under the yield curve approach, expected future benefit payments for each plan are discounted by a rate on a third-party bond yield curve corresponding to each duration. The yield curve is based on “AA” long-term corporate bonds. A single discount rate is calculated that would yield the same present value as the sum of the discounted cash flows.

 

The expected return on assets assumption for the plans is determined as the estimate of future experience for trust asset returns, reflecting the plans’ current asset allocation and any expected changes during the current plan year, current market conditions and expectations for future market conditions.

 

The investment objective of the defined benefit pension plans is to provide a risk-adjusted return that will ensure the payment of benefits while protecting against the risk of substantial investment losses. Correlations among the asset classes are used to identify an asset mix that the Company believes will provide the most attractive returns. Long-term return forecasts for each asset class using historical data and other qualitative considerations to adjust for projected economic forecasts are used to set the expected rate of return for the entire portfolio.

 

The defined benefit pension plan utilizes various investment securities. Generally, investment securities are exposed to various risks, such as interest rate risks, credit risk, and overall market volatility. Due to the level of risk associated with certain investment securities, it is reasonably possible that changes in the values of investment securities will occur and that such changes could materially affect the amounts reported.

 

The following table presents the Company’s target for the allocation of invested defined benefit pension plan assets at June 30, 2018:

 

 

 

 

 

 

 

As of June 30, 2018

Fixed income

 

 
40%				
Equities

 

 
55%				
Other

 

 
5%				
Total

 

 
100%				
 

The plans assets are invested in various fund categories utilizing multiple strategies and investment managers. Interests in funds are valued using the net asset value ("NAV") per unit of each fund. The NAV reported by the fund manager is based on the market value of the underlying investments owned by each fund, minus its liabilities, divided by the number of shares outstanding.  These funds can be redeemed at NAV, generally at any time.  As the funds do not publish publicly available prices, the NAV practical expedient is the most appropriate fair value classification for the plan asset investments. The value associated with these investments is disclosed in the reconciliation of the total investments measured at fair value shown below.

 

F-44

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

The table below presents the fair value of plan assets valued at NAV by category for the pension and OPEB plans at June 30, 2018.

 

 

 

 

 

 

 

As of June 30, 2018

 

 

(in millions)

Fixed income

 

$

 33.1

Equities

 

 

 55.2

Other

 

 

 5.2

Total

 

$

 93.5

 

Fixed income – Fixed income represents investments in commingled bond funds comprised of Canadian government, corporate bonds, and mortgage-backed securities.

 

Equities – Equities represent investments in commingled equities funds comprised of investments in U.S., Canadian and global equities.

 

Other – Other investments are comprised of investments in commingled real estate funds. 

 

(13) FAIR VALUE MEASUREMENTS

 

The Company’s financial instruments consist of cash and cash equivalents, restricted cash, trade receivables, accounts payable, long-term debt, certain post-employment plans and stock-based compensation liability. The carrying values of cash and cash equivalents, restricted cash, trade receivables, and accounts payable approximated their fair values at June 30, 2018 and 2017, due to the short maturity of these instruments.

The carrying value of the Company’s Notes, excluding debt issuance costs, reflects the original amounts borrowed, inclusive of net unamortized premium, and was $4,003.4 million and $3,692.8 million as of June 30, 2018 and 2017, respectively. Based on market interest rates for debt of similar terms and average maturities, the fair value of the Company's Notes as of June 30, 2018 and 2017 was estimated to be $3,986.5 million and $3,895.7 million, respectively. The Company’s fair value estimates associated with its Note obligations were derived utilizing Level 2 inputs – quoted prices for similar instruments in active markets.

 

The carrying value of the Company’s Term Loan Facility, excluding debt issuance costs, reflects the original amounts borrowed, inclusive of unamortized discounts, and was $1,751.3 million and $1,912.7 million as of June 30, 2018 and 2017, respectively. The Company’s Term Loan Facility accrues interest at variable rates based upon the one-month, three-month or nine-month LIBOR plus i) a spread of 2.0% on the Company’s $500.0 million tranche (which has a LIBOR floor of 0.0%) and ii) a spread of 2.25% on its B-2 Term Loan tranche (which has a LIBOR floor of 1.00%). Based on market interest rates for debt of similar terms and average maturities, the fair value of the Company’s Term Loan Facility as of June 30, 2018 and June 30, 2017 was estimated to be $1,772.3 million and $1,930.5 million, respectively. The Company’s fair value estimates associated with its Term Loan Facility obligations were derived utilizing Level 2 inputs—quoted prices for similar instruments in active markets. A hypothetical increase in the applicable interest rate on the Company’s Term Loan Facility of one percentage point above the 1.0% LIBOR floor would increase the Company’s annual interest expense by approximately $17.6 million.

As of June 30, 2018 and 2017, there was no balance outstanding under the Company's Revolver.

 

 

F-45

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

(14) COMMITMENTS AND CONTINGENCIES

 

Capital Leases

 

Future contractual payments under the terms of the Company’s capital lease obligations were as follows:

 

 

 

 

 

Year Ended June 30,

     

 

 

 

 

(in millions)

2019

 

$

 15.4

2020

 

 

 14.5

2021

 

 

 14.5

2022

 

 

 14.6

2023

 

 

 14.7

Thereafter

 

 

 130.3

Total minimum lease payments

 

 

 204.0

Less amounts representing interest

 

 

 (70.5)

Less current portion

 

 

 (11.9)

Capital lease obligations, non-current

 

$

 121.6

 

Operating Leases

 

The Company leases office space, warehouse space, network assets, switching and transport sites, points of presence, components and equipment under non-cancelable operating leases. Lease expense was $156.4 million,  $68.8 million and $53.1 million for the years ended June 30, 2018, 2017 and 2016, respectively. Additionally, the Company recognized expense related to right-of way, pole attachment and other fees for access of $43.4 million, $65.1 million, and $48.9 million for the years ended June 30, 2018, 2017 and 2016, respectively.

For scheduled rent escalation clauses during the lease terms or for rental payments commencing at a date other than the date of initial occupancy, the Company records minimum rental expenses on a straight-line basis over the terms of the leases. When the straight-line expense recorded exceeds the cash outflows during the respective period, the Company records a deferred lease obligation on the consolidated balance sheets and amortizes the deferred rent over the terms of the respective leases.

 

Minimum contractual lease payments due under the Company’s long-term operating leases are as follows:

 

 

 

 

 

Year Ended June 30,

     

 

 

 

 

(in millions)

2019

 

$

 93.7

2020

 

 

 82.4

2021

 

 

 66.7

2022

 

 

 43.6

2023

 

 

 33.0

Thereafter

 

 

 114.7

 

 

$

 434.1

Obligations for Capital Expenditure

At June 30, 2018, the Company was contractually committed for $509.4 million of capital expenditures for construction materials and purchases of property and equipment.  A majority of these obligations are expected to be satisfied in the next twelve months. These obligations are primarily success based; that is, the Company has executed customer contracts that support the future capital expenditures.

 

F-46

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

Outstanding Letters of Credit

 

As of June 30, 2018, the Company had $8.1 million in outstanding letters of credit, which were primarily entered into in connection with various lease agreements. Additionally, as of June 30, 2018, Zayo Canada, Inc., a subsidiary of the Company, had CAD $3.4 million (or $2.6 million) in letters of credit, under a CAD $5.0 million (or $3.8 million) unsecured credit agreement.

 

Contingencies

 

In the normal course of business, the Company is party to various outstanding legal proceedings, asserted and unasserted claims, and disputes. In the opinion of management, the ultimate disposition of these matters, both asserted and unasserted, will not have a material adverse effect on the Company’s financial condition, results of operations, or cash flows.

 

(15) RELATED-PARTY TRANSACTIONS

 

In May 2016, CII sold Onvoy, LLC and its subsidiaries (“OVS”), a company that provided voice and managed offerings that the Company spun off during the year ended June 30, 2014, to an entity that had a material ownership interest in the Company during Fiscal 2018 and which shares a board member with the Company. The Company continues to have ongoing contractual relationships with Inteliquent, Inc., successor by merger to OVS (“Inteliquent”), whereby the Company provides Inteliquent and its subsidiaries with bandwidth access and Inteliquent provides the Company and its subsidiaries with voice offerings. The contractual relationships are based on agreements that were entered into at estimated market rates.

The following table represents the revenue and expense transactions the Company recorded with Inteliquent for the periods presented:

 

 

 

 

 

 

 

 

 

 

 

 

Year Ended June 30,

 

    

2018

    

2017

    

2016

 

 

(in millions)

Revenues

 

$

 7.4

 

$

 7.5

 

$

 6.6

Operating costs

 

$

 2.7

 

$

 2.0

 

$

 2.1

As of June 30, 2018 and June 30, 2017, the Company had $0.4 million and $0.5 million, respectively, due from Inteliquent.

Dan Caruso, the Company’s Chief Executive Officer and Chairman of the Board is a party to an aircraft charter (or membership) agreement through his affiliate, Bear Equity LLC, for business and personal travel.  Under the terms of the charter agreement, all fees for the use of the aircraft are effectively variable in nature. For his business travel on behalf of the Company, Mr. Caruso is reimbursed for his use of the aircraft subject to an annual maximum reimbursement threshold approved by the Company's Nominating and Governance Committee. During the years ended June 30, 2018, 2017 and 2016, respectively, the Company reimbursed Mr. Caruso $0.7 million, $0.8 million and $0.5 million for his business use of the aircraft.

 

(16) SEGMENT REPORTING

 

The Company uses the management approach to determine the segment financial information that should be disaggregated and presented separately in the Company's notes to its consolidated financial statements. The management approach is based on the manner by which management has organized the segments within the Company for making operating decisions, allocating resources, and assessing performance.

As the Company has increased in scope and scale, it has developed its management and reporting structure to support this growth. The Company’s bandwidth infrastructure, colocation and connectivity offerings are comprised of various related product groups generally defined around the type of offering to which the customer is licensing access, referred to as SPGs. Each SPG is responsible for the revenue, costs and associated capital expenditures of its respective 

F-47

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

solutions. The SPGs enable licensing and sales, make pricing and product decisions, engineer networks and deliver solutions to customers, and support customers for specific telecom and Internet infrastructure requirements.

During fiscal 2018, with the continued increase in our scope and scale, the Company’s chief operating decision maker ("CODM"), who is the Company’s Chief Executive Officer, implemented certain organizational changes to the management and operation of the business that directly impact how the CODM makes resource allocation decisions and manages the Company. The changes in structure had the impact of creating two new SPGs and re-aligning an existing SPG among the Company’s reportable segments. The changes in structure also resulted in changes in how the Company measures the relative burden each segment bears of indirect and corporate related costs. 

Effective April 1, 2018 the Company’s Ethernet SPG, previously reported under our Enterprise Networks segment, is now reported under the Company’s Transport segment. Additionally, certain activities and operations of the legacy Waves, WAN, and Ethernet SPGs were combined to form a new SPG, CloudLink. These changes to the existing reportable segments (the “Realignment”) have been recast for all prior period financial and operating metrics presented in this Annual Report for comparability, such as;

 ·

Certain activities and operations of the legacy Waves, WAN, and Ethernet SPGs, after giving effect to the Realignment, are now reported in a new SPG, CloudLink, under the Enterprise Networks segment; and

 ·

The wholesale IP services and Sonet SPGs, and the remaining activities and operations of the legacy Waves and Ethernet SPGs (the activities and operations not related to CloudLink), after giving effect to the Realignment, are now reported under the Transport segment.

In addition to the changes in structure, the Company also adjusted intercompany pricing methodologies to more closely align to third party pricing on the products and offerings which are exchanged between our SPGs.  However, it was not practicable to retrospectively present the impact of this change for all historical periods presented.  

The Company’s segments are further described below:

 

Fiber Solutions.  The Fiber Solutions segment offers access to raw bandwidth infrastructure to customers that require control of their internal networks. These solutions include dark fiber, dedicated lit network sections and mobile infrastructure (fiber-to-the-tower and small cell). Dark fiber is a physically separate and secure, private platform for dedicated bandwidth. The Company leases dark fiber pairs (usually 2 to 12 total fibers) to customers, who “light” the fiber using their own optronics. The Company’s mobile infrastructure solutions permit direct fiber connections to cell towers, small cells, hub sites, and mobile switching centers. Fiber Solutions customers include carriers and other communication service providers, Internet service providers, wireless service providers, major media and content companies, large enterprises, and other companies that have the expertise to run their own fiber optic networks or require interconnected technical space. The contract terms in the Fiber Solutions segment tend to range from three to twenty years. 

Transport.  The Transport segment provides access to lit bandwidth infrastructure solutions over metro, regional, and long-haul fiber network sections. The segment uses customer-accessed optronics to light the fiber, and our customers pay for access based on the amount and type of bandwidth they require.  The activities within this segment include Wavelengths, Ethernet, SONET, and wholesale IP offerings. The Company targets customers who require a minimum of 10G of bandwidth across their networks. Transport customers include carriers, content providers, financial services companies, healthcare, government entities, education institutions and other medium and large enterprises. The contract terms in this segment tend to range from two to five years.

Enterprise Networks. The Enterprise Networks segment provides connectivity and telecommunications solutions to medium and large enterprises. The activities within this segment include Internet, wide area networking products, managed products and cloud based computing and storage offerings. Solutions range from point-to-point data connections to multi-site managed networks to international outsourced IT infrastructure environments.  The contract terms in the Enterprise Networks segment tend to range from one to ten years.

F-48

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

Zayo Colocation (“zColo”).    The Colocation segment provides data center infrastructure solutions to a broad range of enterprise, carrier, cloud, and content customers. The activities within this segment include the provision of colocation space, power and interconnection offerings in North America and Western Europe. Solutions range in size from single cabinet solutions to 1MW+ data center infrastructure environments. The Company’s data centers also support a large component of networking components for the purpose of aggregating and accommodating customers’ data, voice, Internet, and video traffic. The contract terms in this segment tend to range from two to five years.

Allstream.  The Allstream segment provides Cloud VoIP and Data Solutions. This includes a full range of local voice offerings allowing business customers to complete telephone calls in their local exchange, as well as make long distance, toll-free and related calls. Unified Communications is the integration of real-time communication services such as telephony (including Cloud-based IP telephony), instant messaging and video conferencing with non-real-time communication services, such as integrated voicemail and e-mail.  Allstream also provides customers with  comprehensive telecommunications services including Ethernet, and IP/MPLS VPN Solutions.

Other.  The Other segment is primarily comprised of Zayo Professional Services (“ZPS”). ZPS provides network and technical resources to customers who wish to leverage the Company’s expertise in designing, acquiring and maintaining a network. The contract terms typically run for one year for a fixed recurring monthly fee in the case of network and on an hourly basis for technical resources (usage revenue). ZPS also generates revenue via telecommunication equipment sales.

The results of operations for each segment include an allocation of certain indirect costs and corporate related costs, including overhead and third party-financed debt. The allocation is based on a percentage that represents management’s estimate of the relative burden each segment bears of indirect and corporate costs. Management has evaluated the allocation methods utilized to allocate these costs and determined they are systematic, rational and consistently applied. Identifiable assets for each reportable segment are reconciled to total consolidated assets including unallocated corporate assets and intersegment eliminations. Unallocated corporate assets consist primarily of cash and deferred taxes.

In connection with the Company’s acquisition of Electric Lightwave the Company acquired certain customer contracts that included the bundled provision of VoIP and data connectivity services.  This bundled package was historically managed and reported as revenue by the Enterprise Networks segment.  Subsequent to June 30, 2018, operational changes were made which resulted in the management of these bundled contract to be provided by the Allstream segment and as such the revenue associated with these contracts will now be reported as revenue of the Allstream segment. The Enterprise Networks segment continues to own the infrastructure and equipment that supports these contracts and as such the segments entered into an intercompany agreement for the continued use of these assets which will result in the recognition of intercompany expense and revenue at the Allstream and Enterprise Networks segments, respectively.  This intercompany charge will be eliminated in the consolidated revenue and Adjusted EBITDA amounts to be disclosed in the “corporate and eliminations column”.  Starting with the quarter ending September 30, 2018, the Company will recast its prior period financial and operating metrics presented in previous filings to reflect the financial results of the Company’s segments as if these bundled contracts were managed by Allstream and the related intercompany agreement was in place effective with the March 1, 2017 acquisition of Electric Lightwave. The change will not have an impact on consolidated revenues or EBITDA. 

 

Segment Adjusted EBITDA

 

Segment Adjusted EBITDA is the primary measure used by the Company’s CODM to evaluate segment operating performance.

 

The Company defines Segment Adjusted EBITDA as earnings/(loss) from operations before interest, income taxes, depreciation and amortization (“EBITDA”) adjusted to exclude acquisition or disposal-related transaction costs, losses on extinguishment of debt, stock-based compensation, unrealized foreign currency gains/(losses) on intercompany loans, and non-cash income/(loss) on equity and cost method investments. The Company uses Segment Adjusted EBITDA to evaluate operating performance, and this financial measure is among the primary measures used by management for planning and forecasting of future periods. The Company believes that the presentation of Segment 

F-49

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

Adjusted EBITDA is relevant and useful for investors because it allows investors to view results in a manner similar to the method used by management and facilitates comparison of the Company’s results with the results of other companies that have different financing and capital structures.

 

Segment Adjusted EBITDA results, along with other quantitative and qualitative information, are also utilized by the Company and its Compensation Committee for purposes of determining bonus payouts to employees.

 

Segment Adjusted EBITDA has limitations as an analytical tool and should not be considered in isolation from, or as a substitute for, analysis of the Company’s results from operations and operating cash flows as reported under GAAP. For example, Segment Adjusted EBITDA:

 

does not reflect capital expenditures, or future requirements for capital and major maintenance expenditures or contractual commitments;

 

does not reflect changes in, or cash requirements for, working capital needs;

 

does not reflect the significant interest expense, or the cash requirements necessary to service the interest payments, on the Company’s debt; and

 

does not reflect cash required to pay income taxes.

 

The Company’s computation of Segment Adjusted EBITDA may not be comparable to other similarly titled measures computed by other companies because all companies do not calculate segment Adjusted EBITDA in the same fashion.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

For the year ended June 30, 2018

 

    

FiberSolutions

    

Transport

    

Enterprise Networks

    

zColo

 

    

Allstream

    

Other

    

Corp/Eliminations

    

Total

 

 

(in millions)

Revenue from external customers

  

$

 842.0

 

$

 670.4

 

$

 350.4

 

$

 238.2

 

$

 479.9

 

$

 23.1

 

$

  —

 

$

 2,604.0

Segment Adjusted EBITDA

  

 

 673.2

 

 

 230.3

 

 

 148.2

 

 

 120.3

 

 

 114.0

 

 

 5.0

 

 

  —

 

 

 1,291.0

Total assets

  

 

 4,956.9

 

 

 1,864.6

 

 

 752.0

 

 

 1,032.4

 

 

 461.8

 

 

 33.3

 

 

 111.2

 

 

 9,212.2

Capital expenditures

  

 

 443.3

 

 

 183.1

 

 

 50.0

 

 

 99.9

 

 

 13.6

 

 

  —

 

 

  —

 

 

 789.9

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

For the year ended June 30, 2017

 

    

FiberSolutions

    

Transport

    

Enterprise Networks

    

zColo

 

    

Allstream

    

Other

    

Corp/Eliminations

    

Total

 

 

(in millions)

Revenue from external customers

  

$

 725.4

 

$

 614.3

 

$

 310.2

 

$

 214.0

 

$

 314.3

 

$

 21.6

 

$

  —

 

$

 2,199.8

Segment Adjusted EBITDA

  

 

 570.4

 

 

 223.0

 

 

 127.9

 

 

 107.1

 

 

 83.3

 

 

 5.1

 

 

  —

 

 

 1,116.8

Total assets

  

 

 4,504.6

 

 

 2,018.3

 

 

 597.4

 

 

 994.4

 

 

 406.2

 

 

 33.2

 

 

 173.7

 

 

 8,727.8

Capital expenditures

  

 

 499.1

 

 

 189.6

 

 

 46.8

 

 

 91.5

 

 

 8.5

 

 

  —

 

 

  —

 

 

 835.5

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

For the year ended June 30, 2016

 

    

FiberSolutions

    

Transport

    

Enterprise Networks

    

zColo

 

    

Allstream

    

Other

    

Corp/Eliminations

    

Total

 

 

(in millions)

Revenue from external customers

  

$

 648.8

 

$

 522.6

 

$

 228.4

 

$

 195.4

 

$

 106.2

 

$

 20.3

 

$

  —

 

$

 1,721.7

Segment Adjusted EBITDA

  

 

 504.0

 

 

 208.4

 

 

 100.6

 

 

 99.5

 

 

 17.9

 

 

 4.5

 

 

  —

 

 

 934.9

Capital expenditures

  

 

 421.4

 

 

 160.6

 

 

 50.5

 

 

 66.3

 

 

 5.3

 

 

  —

 

 

  —

 

 

 704.1

 

F-50

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

As discussed above, it was not practicable to retrospectively present the impact of intercompany pricing changes for all historical periods presented.  Management estimates the intercompany pricing changes had the following impacts to Segment Adjusted EBITDA during the three months ended June 30, 2018.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

For the three months ended June 30, 2018

 

 

 

FiberSolutions

    

Transport

    

Enterprise Networks

    

zColo

 

    

Allstream

    

Other

    

Corp/Eliminations

    

Total

 

 

(in millions)

 

Impact of pricing changes

 

$

  —

 

$

 (1.8)

 

$

 2.7

 

$

 0.1

 

$

 (1.0)

 

$

  —

 

$

  —

 

$

  —

 

 

Reconciliation from Total Segment Adjusted EBITDA to income/(loss) from operations before income taxes

 

 

 

 

 

 

 

 

 

 

 

 

For the year ended June 30,

 

    

2018

    

2017

 

2016

 

 

 

 

 

 

 

Total Segment Adjusted EBITDA

  

$

 1,291.0

 

$

 1,116.8

 

$

 934.9

Interest expense

  

 

 (299.8)

 

 

 (241.5)

 

 

 (220.1)

Depreciation and amortization

  

 

 (747.4)

 

 

 (606.9)

 

 

 (516.3)

Transaction costs

  

 

 (18.6)

 

 

 (20.5)

 

 

 (21.5)

Stock-based compensation

  

 

 (96.7)

 

 

 (114.1)

 

 

 (155.9)

Loss on extinguishment of debt

 

 

 (4.9)

 

 

 (18.2)

 

 

 (33.8)

Foreign currency gain/(loss) on intercompany loans

  

 

 5.4

 

 

 (10.3)

 

 

 (53.8)

Non-cash loss on investments

 

 

 (1.0)

 

 

 (1.2)

 

 

 (1.2)

Income/(loss) from operations before income taxes

 

$

 128.0

 

$

 104.1

 

$

 (67.7)

 

The following is a summary of geographical information:

 

 

 

 

 

 

 

 

 

 

 

 

  

For the year ended June 30,

 

    

2018

    

2017

    

2016

Revenue from external customers:

  

 

 

 

 

 

  

 

 

United States

  

$

 2,017.4

 

$

 1,610.0

 

$

 1,334.1

Europe

  

 

 199.4

 

 

 176.5

 

 

 174.1

Canada

 

 

 384.2

 

 

 412.0

 

 

 213.3

Other

 

 

 3.0

 

 

 1.3

 

 

 0.2

Total Revenue

 

$

 2,604.0

 

$

 2,199.8

 

$

 1,721.7

Long-lived assets:

 

 

 

 

 

 

 

 

 

United States

 

$

 5,929.5

 

$

 5,504.7

 

$

 4,236.1

Europe

 

 

 537.2

 

 

 521.3

 

 

 527.8

Canada

 

 

 381.7

 

 

 335.8

 

 

 326.4

Other

 

 

 18.5

 

 

 22.8

 

 

 25.6

Total Long-lived assets

 

$

 6,866.9

 

$

 6,384.6

 

$

 5,115.9

 

The Company includes all non-current assets, except for goodwill and assets of discontinued operations or assets held for sale, in its long-lived assets.

 

 

(17) Condensed Consolidating Financial Information

 

As discussed Note 7 – Long-Term Debt, as of June 30, 2018, the Company has outstanding $1,430.0 million 2023 Unsecured Notes, $900.0 million 2025 Unsecured Notes and $1,650.0 million 2027 Unsecured Notes. The Notes are fully and unconditionally guaranteed, jointly and severally, on a senior unsecured basis by all of the Company’s current and future domestic restricted subsidiaries. Zayo Capital does not have independent assets or operations. The non-guarantor subsidiaries consist of the foreign subsidiaries that were acquired in conjunction with the Company's acquisitions.

 

F-51

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

The accompanying condensed consolidating financial information has been prepared and is presented to display the components of the Company’s balance sheets, statements of operations and statements of cash flows in a manner that allows an existing or future holder of the Company’s Notes to review and analyze the current financial position and recent operating results of the legal subsidiaries that guarantee the Company’s debt obligations. 

 

The operating activities of the separate legal entities included in the Company’s consolidated financial statements are interdependent. The accompanying condensed consolidating financial information presents the results of operations, financial position and cash flows of the separate legal entities as they relate to the Issuer and its guarantors. The Company and its guarantors provide services to each other during the normal course of business. These transactions are eliminated in the consolidated results of operations of the Company. Activity related to income taxes is included at the issuer, or the Company level, and the Company's non-guarantor subsidiaries and is not allocated to the Company's guarantor subsidiaries in the condensed consolidated financial information presented below.

F-52

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

Condensed Consolidating Balance Sheets 

Year Ended June 30, 2018

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

    

Zayo Group,

    

 

 

    

 

 

    

 

 

    

 

 

 

 

LLC

 

Guarantor

 

Non-Guarantor

 

 

 

 

 

 

 

 

(Issuer)

 

Subsidiaries

 

Subsidiaries

 

Eliminations

 

Total

 

 

(in millions)

Assets

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Current assets

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cash and cash equivalents

 

$

 138.1

 

$

 5.9

 

$

 112.0

 

$

  —

 

 

 256.0

Trade receivables, net of allowance

 

 

 134.9

 

 

 2.7

 

 

 98.0

 

 

  —

 

 

 235.6

Prepaid expenses

 

 

 52.0

 

 

 0.2

 

 

 21.9

 

 

  —

 

 

 74.1

Other current assets

 

 

 50.3

 

 

  —

 

 

 (31.6)

 

 

  —

 

 

 18.7

Assets held for sale

 

 

 41.8

 

 

  —

 

 

  —

 

 

  —

 

 

 41.8

Total current assets

 

 

 417.1

 

 

 8.8

 

 

 200.3

 

 

  —

 

 

 626.2

Property and equipment, net

 

 

 4,718.5

 

 

  —

 

 

 728.7

 

 

  —

 

 

 5,447.2

Intangible assets, net

 

 

 1,064.6

 

 

 9.2

 

 

 138.3

 

 

  —

 

 

 1,212.1

Goodwill

 

 

 1,526.6

 

 

 14.6

 

 

 177.9

 

 

  —

 

 

 1,719.1

Deferred income taxes, net

 

 

  —

 

 

  —

 

 

 37.6

 

 

  —

 

 

 37.6

Other assets

 

 

 137.4

 

 

  —

 

 

 32.6

 

 

  —

 

 

 170.0

Related party receivable

 

 

 362.7

 

 

  —

 

 

  —

 

 

 (362.7)

 

 

  —

Investment in subsidiary

 

 

 658.2

 

 

  —

 

 

  —

 

 

 (658.2)

 

 

  —

Total assets

 

$

 8,885.1

 

$

 32.6

 

$

 1,315.4

 

$

 (1,020.9)

 

$

 9,212.2

Liabilities and member's equity

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Current liabilities

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Current portion of long-term debt

 

$

 5.0

 

$

  —

 

$

  —

 

$

  —

 

$

 5.0

Accounts payable

 

 

 24.5

 

 

 0.1

 

 

 21.3

 

 

  —

 

 

 45.9

Accrued liabilities

 

 

 237.8

 

 

 0.7

 

 

 76.6

 

 

  —

 

 

 315.1

Accrued interest

 

 

 72.6

 

 

  —

 

 

  —

 

 

  —

 

 

 72.6

Capital lease obligations, current

 

 

 10.6

 

 

  —

 

 

 1.3

 

 

  —

 

 

 11.9

Deferred revenue, current

 

 

 127.8

 

 

 0.2

 

 

 36.4

 

 

  —

 

 

 164.4

Liabilities associated with assets held for sale

 

 

 6.1

 

 

  —

 

 

  —

 

 

  —

 

 

 6.1

Total current liabilities

 

 

 484.4

 

 

 1.0

 

 

 135.6

 

 

  —

 

 

 621.0

Long-term debt, non-current

 

 

 5,690.1

 

 

  —

 

 

  —

 

 

  —

 

 

 5,690.1

Related party debt, long-term

 

 

  —

 

 

  —

 

 

 362.7

 

 

 (362.7)

 

 

  —

Capital lease obligation, non-current

 

 

 111.4

 

 

  —

 

 

 10.2

 

 

  —

 

 

 121.6

Deferred revenue, non-current

 

 

 984.3

 

 

  —

 

 

 112.5

 

 

  —

 

 

 1,096.8

Deferred income taxes, net

 

 

 116.1

 

 

  —

 

 

 32.4

 

 

  —

 

 

 148.5

Other long-term liabilities

 

 

 22.4

 

 

  —

 

 

 35.4

 

 

  —

 

 

 57.8

Total liabilities

 

 

 7,408.7

 

 

 1.0

 

 

 688.8

 

 

 (362.7)

 

 

 7,735.8

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Member's equity

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Member's interest

 

 

 1,870.2

 

 

 16.8

 

 

 537.3

 

 

 (547.7)

 

 

 1,876.6

Accumulated other comprehensive loss

 

 

  —

 

 

  —

 

 

 (15.5)

 

 

  —

 

 

 (15.5)

Accumulated deficit

 

 

 (393.8)

 

 

 14.8

 

 

 104.8

 

 

 (110.5)

 

 

 (384.7)

Total member's equity

 

 

 1,476.4

 

 

 31.6

 

 

 626.6

 

 

 (658.2)

 

 

 1,476.4

Total liabilities and member's equity

 

$

 8,885.1

 

$

 32.6

 

$

 1,315.4

 

$

 (1,020.9)

 

$

 9,212.2

 

F-53

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

Condensed Consolidating Balance Sheets

Year Ended June 30, 2017

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

    

Zayo Group,

    

 

 

    

 

 

    

 

 

    

 

 

 

 

LLC

 

Guarantor

 

Non-Guarantor

 

 

 

 

 

 

 

 

(Issuer)

 

Subsidiaries

 

Subsidiaries

 

Eliminations

 

Total

 

 

(in millions)

Assets

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Current assets

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cash and cash equivalents

 

$

 96.6

 

$

 2.1

 

$

 121.3

 

$

  —

 

 

 220.0

Trade receivables, net of allowance

 

 

 117.9

 

 

 4.5

 

 

 69.2

 

 

  —

 

 

 191.6

Prepaid expenses

 

 

 42.6

 

 

 0.3

 

 

 25.4

 

 

  —

 

 

 68.3

Other current assets

 

 

 25.1

 

 

  —

 

 

 9.0

 

 

  —

 

 

 34.1

Total current assets

 

 

 282.2

 

 

 6.9

 

 

 224.9

 

 

  —

 

 

 514.0

Property and equipment, net

 

 

 4,306.3

 

 

  —

 

 

 709.7

 

 

  —

 

 

 5,016.0

Intangible assets, net

 

 

 1,033.6

 

 

 11.0

 

 

 144.0

 

 

  —

 

 

 1,188.6

Goodwill

 

 

 1,660.8

 

 

 14.6

 

 

 164.8

 

 

  —

 

 

 1,840.2

Deferred income taxes, net

 

 

 27.2

 

 

  —

 

 

 0.1

 

 

  —

 

 

 27.3

Other assets

 

 

 115.6

 

 

  —

 

 

 26.1

 

 

  —

 

 

 141.7

Related party receivable

 

 

 341.5

 

 

  —

 

 

  —

 

 

 (341.5)

 

 

  —

Investment in subsidiary

 

 

 624.6

 

 

  —

 

 

  —

 

 

 (624.6)

 

 

  —

Total assets

 

$

 8,391.8

 

$

 32.5

 

$

 1,269.6

 

$

 (966.1)

 

$

 8,727.8

Liabilities and member's equity

 

 

 

 

 

   

 

 

   

 

 

 

 

 

 

Current liabilities

 

 

 

 

 

   

 

 

   

 

 

 

 

 

 

Current portion of long-term debt

 

$

 5.0

 

$

  —

 

$

  —

 

$

  —

 

$

 5.0

Accounts payable

 

 

 57.0

 

 

  —

 

 

 15.4

 

 

  —

 

 

 72.4

Accrued liabilities

 

 

 217.5

 

 

 1.4

 

 

 110.3

 

 

  —

 

 

 329.2

Accrued interest

 

 

 63.5

 

 

  —

 

 

  —

 

 

  —

 

 

 63.5

Capital lease obligations, current

 

 

 6.6

 

 

  —

 

 

 1.4

 

 

  —

 

 

 8.0

Deferred revenue, current

 

 

 113.1

 

 

 0.2

 

 

 32.7

 

 

  —

 

 

 146.0

Total current liabilities

 

 

 462.7

 

 

 1.6

 

 

 159.8

 

 

  —

 

 

 624.1

Long-term debt, non-current

 

 

 5,532.7

 

 

  —

 

 

  —

 

 

  —

 

 

 5,532.7

Related party debt, long-term

 

 

  —

 

 

  —

 

 

 341.5

 

 

 (341.5)

 

 

  —

Capital lease obligation, non-current

 

 

 82.6

 

 

  —

 

 

 11.0

 

 

  —

 

 

 93.6

Deferred revenue, non-current

 

 

 884.8

 

 

  —

 

 

 104.9

 

 

  —

 

 

 989.7

Deferred income taxes, net

 

 

  —

 

 

  —

 

 

 40.2

 

 

  —

 

 

 40.2

Other long-term liabilities

 

 

 33.9

 

 

  —

 

 

 18.5

 

 

  —

 

 

 52.4

Total liabilities

 

 

 6,996.7

 

 

 1.6

 

 

 675.9

 

 

 (341.5)

 

 

 7,332.7

 

 

 

 

 

 

   

 

 

   

 

 

 

 

 

 

Member's equity

 

 

 

 

 

   

 

 

   

 

 

 

 

 

 

Member's interest

 

 

 1,893.5

 

 

 18.5

 

 

 574.2

 

 

 (607.2)

 

 

 1,879.0

Accumulated other comprehensive loss

 

 

  —

 

 

  —

 

 

 5.4

 

 

  —

 

 

 5.4

Accumulated deficit

 

 

 (498.4)

 

 

 12.4

 

 

 14.1

 

 

 (17.4)

 

 

 (489.3)

Total member's equity

 

 

 1,395.1

 

 

 30.9

 

 

 593.7

 

 

 (624.6)

 

 

 1,395.1

Total liabilities and member's equity

 

$

 8,391.8

 

$

 32.5

 

$

 1,269.6

 

$

 (966.1)

 

$

 8,727.8

 

F-54

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

Condensed Consolidating Statements of Operations

Year Ended June 30, 2018

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

    

Zayo Group,

    

 

 

    

 

 

    

 

 

    

 

 

 

 

LLC

 

Guarantor

 

Non-Guarantor

 

 

 

 

 

 

 

 

(Issuer)

 

Subsidiaries

 

Subsidiaries

 

Eliminations

 

Total

 

 

(in millions)

Revenue

 

$

 1,994.3

 

$

 23.1

 

$

 586.6

 

$

  —

 

$

 2,604.0

Operating costs and expenses

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Operating costs (excluding depreciation amortization and including stock-based compensation)

 

 

 647.4

 

 

 17.6

 

 

 276.9

 

 

  —

 

 

 941.9

Selling, general and administrative expenses (including stock-based compensation)

 

 

 355.9

 

 

 1.3

 

 

 132.6

 

 

  —

 

 

 489.8

Depreciation and amortization

 

 

 644.9

 

 

 1.8

 

 

 100.7

 

 

  —

 

 

 747.4

Total operating costs and expenses

 

 

 1,648.2

 

 

 20.7

 

 

 510.2

 

 

  —

 

 

 2,179.1

Operating income

 

 

 346.1

 

 

 2.4

 

 

 76.4

 

 

  —

 

 

 424.9

Other expenses

 

 

 

 

 

 

 

 

 

 

 

 

 

 

   

Interest expense

 

 

 (277.0)

 

 

  —

 

 

 (22.8)

 

 

  —

 

 

 (299.8)

Loss on extinguishment of debt

 

 

 (4.9)

 

 

  —

 

 

  —

 

 

  —

 

 

 (4.9)

Foreign currency loss on intercompany loans

 

 

 3.1

 

 

  —

 

 

 2.3

 

 

  —

 

 

 5.4

Other expense

 

 

 1.2

 

 

  —

 

 

 1.2

 

 

  —

 

 

 2.4

Equity in net earnings of subsidiaries

 

 

 93.1

 

 

  —

 

 

  —

 

 

 (93.1)

 

 

  —

Total other expense, net

 

 

 (184.5)

 

 

  —

 

 

 (19.3)

 

 

 (93.1)

 

 

 (296.9)

Income/(loss) from operations before income taxes

 

 

 161.6

 

 

 2.4

 

 

 57.1

 

 

 (93.1)

 

 

 128.0

Provision/(benefit) for income taxes

 

 

 57.0

 

 

  —

 

 

 (33.6)

 

 

  —

 

 

 23.4

Net income/(loss)

 

 

 104.6

 

 

 2.4

 

 

 90.7

 

 

 (93.1)

 

 

 104.6

Other comprehensive loss, net of income taxes

 

 

 (20.9)

 

 

  —

 

 

 (20.9)

 

 

 20.9

 

 

 (20.9)

Comprehensive income

 

$

 83.7

 

$

 2.4

 

$

 69.8

 

$

 (72.2)

 

$

 83.7

 

F-55

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

Condensed Consolidating Statements of Operations

Year Ended June 30, 2017

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

    

Zayo Group,

    

 

 

    

 

 

    

 

 

    

 

 

 

 

LLC

 

Guarantor

 

Non-Guarantor

 

 

 

 

 

 

 

 

Issuer

 

Subsidiaries

 

Subsidiaries

 

Eliminations

 

Total

 

 

(in millions)

Revenue

 

$

 1,588.3

 

$

 21.6

 

$

 589.9

 

$

  —

 

$

 2,199.8

Operating costs and expenses

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Operating costs (excluding depreciation amortization and including stock-based compensation)

 

 

 489.5

 

 

 15.8

 

 

 277.6

 

 

  —

 

 

 782.9

Selling, general and administrative expenses (including stock-based compensation)

 

 

 293.3

 

 

 1.3

 

 

 141.6

 

 

  —

 

 

 436.2

Depreciation and amortization

 

 

 505.6

 

 

 1.8

 

 

 99.5

 

 

  —

 

 

 606.9

Total operating costs and expenses

 

 

 1,288.4

 

 

 18.9

 

 

 518.7

 

 

  —

 

 

 1,826.0

Operating income

 

 

 299.9

 

 

 2.7

 

 

 71.2

 

 

  —

 

 

 373.8

Other expenses

 

 

 

 

 

 

 

 

 

 

 

 

 

 

   

Interest expense

 

 

 (219.4)

 

 

  —

 

 

 (22.1)

 

 

  —

 

 

 (241.5)

Loss on extinguishment of debt

 

 

 (18.2)

 

 

  —

 

 

  —

 

 

  —

 

 

 (18.2)

Foreign currency loss on intercompany loans

 

 

 0.8

 

 

  —

 

 

 (11.1)

 

 

  —

 

 

 (10.3)

Other expense

 

 

 0.7

 

 

  —

 

 

 (0.4)

 

 

  —

 

 

 0.3

Equity in net earnings of subsidiaries

 

 

 45.6

 

 

  —

 

 

  —

 

 

 (45.6)

 

 

  —

Total other expense, net

 

 

 (190.5)

 

 

  —

 

 

 (33.6)

 

 

 (45.6)

 

 

 (269.7)

Income/(loss) from operations before income taxes

 

 

 109.4

 

 

 2.7

 

 

 37.6

 

 

 (45.6)

 

 

 104.1

Provision/(benefit) for income taxes

 

 

 23.7

 

 

  —

 

 

 (5.3)

 

 

  —

 

 

 18.4

Net income/(loss)

 

 

 85.7

 

 

 2.7

 

 

 42.9

 

 

 (45.6)

 

 

 85.7

Other comprehensive income, net of income taxes

 

 

 0.9

 

 

  —

 

 

 0.9

 

 

 (0.9)

 

 

 0.9

Comprehensive income

 

$

 86.6

 

$

 2.7

 

$

 43.8

 

$

 (46.5)

 

$

 86.6

 

F-56

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

Condensed Consolidating Statements of Operations

Year Ended June 30, 2016

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

    

Zayo Group,

    

 

 

    

 

 

    

 

 

    

 

 

 

 

LLC

 

Guarantor

 

Non-Guarantor

 

 

 

 

 

 

 

 

Issuer

 

Subsidiaries

 

Subsidiaries

 

Eliminations

 

Total

 

 

(in millions)

Revenue

 

$

 1,316.5

 

$

 17.6

 

$

 387.6

 

$

  —

 

$

 1,721.7

Operating costs and expenses

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Operating costs (excluding depreciation amortization and including stock-based compensation)

 

 

 383.1

 

 

 12.7

 

 

 182.9

 

 

  —

 

 

 578.7

Selling, general and administrative expenses (including stock-based compensation)

 

 

 284.8

 

 

 1.1

 

 

 100.5

 

 

  —

 

 

 386.4

Depreciation and amortization

 

 

 427.4

 

 

 1.8

 

 

 87.1

 

 

  —

 

 

 516.3

Total operating costs and expenses

 

 

 1,095.3

 

 

 15.6

 

 

 370.5

 

 

  —

 

 

 1,481.4

Operating income

 

 

 221.2

 

 

 2.0

 

 

 17.1

 

 

  —

 

 

 240.3

Other expenses

 

 

 

 

 

 

 

 

 

 

 

 

 

 

   

Interest expense

 

 

 (198.6)

 

 

  —

 

 

 (21.5)

 

 

  —

 

 

 (220.1)

Loss on extinguishment of debt

 

 

 (33.8)

 

 

  —

 

 

  —

 

 

  —

 

 

 (33.8)

Foreign currency loss on intercompany loans

 

 

 (37.9)

 

 

  —

 

 

 (15.9)

 

 

 

 

 

 (53.8)

Other expense

 

 

 0.5

 

 

  —

 

 

 (0.8)

 

 

  —

 

 

 (0.3)

Equity in net earnings of subsidiaries

 

 

 (18.7)

 

 

  —

 

 

  —

 

 

 18.7

 

 

  —

Total other expense, net

 

 

 (288.5)

 

 

  —

 

 

 (38.2)

 

 

 18.7

 

 

 (308.0)

(Loss)/income from operations before income taxes

 

 

 (67.3)

 

 

 2.0

 

 

 (21.1)

 

 

 18.7

 

 

 (67.7)

Provision/(benefit) for income taxes

 

 

 8.9

 

 

  —

 

 

 (0.4)

 

 

  —

 

 

 8.5

Net (loss)/income

 

 

 (76.2)

 

 

 2.0

 

 

 (20.7)

 

 

 18.7

 

 

 (76.2)

Other comprehensive income, net of income taxes

 

 

 12.4

 

 

  —

 

 

 12.4

 

 

 (12.4)

 

 

 12.4

Comprehensive income

 

$

 (63.8)

 

$

 2.0

 

$

 (8.3)

 

$

 6.3

 

$

 (63.8)

 

F-57

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

Condensed Consolidating Statements of Cash Flows

Year Ended June 30, 2018

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

    

Zayo Group,

    

 

 

    

 

 

    

 

 

 

 

LLC

 

Guarantor

 

Non-Guarantor

 

 

 

 

 

(Issuer)

 

Subsidiaries

 

Subsidiaries

 

Total

 

 

(in millions)

Net cash provided by operating activities

 

$

 814.2

 

$

 6.5

 

$

 150.4

 

$

 971.1

 

 

 

 

 

 

 

 

 

 

 

 

 

Cash flows from investing activities:

 

 

 

 

 

 

 

 

 

 

 

 

Purchases of property and equipment

 

 

 (691.1)

 

 

  —

 

 

 (98.8)

 

 

 (789.9)

Acquisitions, net of cash acquired

 

 

 (152.2)

 

 

  —

 

 

 (24.7)

 

 

 (176.9)

Net cash used in investing activities

 

 

 (843.3)

 

 

  —

 

 

 (123.5)

 

 

 (966.8)

Cash flows from financing activities:

 

 

   

 

 

   

 

 

   

 

 

 

Proceeds from debt

 

 

 462.8

 

 

  —

 

 

  —

 

 

 462.8

Principal payments on long-term debt

 

 

 (315.7)

 

 

  —

 

 

  —

 

 

 (315.7)

Principal repayments on capital lease obligations

 

 

 (7.0)

 

 

  —

 

 

 (1.4)

 

 

 (8.4)

Payment of debt issuance costs

 

 

 (4.3)

 

 

  —

 

 

  —

 

 

 (4.3)

(Payments of)/receipts from intercompany loans

 

 

 (21.0)

 

 

 

 

 

 21.0

 

 

  —

Payments to repurchase ZGH common stock

 

 

 (93.5)

 

 

  —

 

 

  —

 

 

 (93.5)

Contributions to parent

 

 

 54.7

 

 

 (2.7)

 

 

 (51.9)

 

 

  —

Cash paid for Santa Clara acquisition

 

 

 (5.3)

 

 

  —

 

 

  —

 

 

 (5.3)

Net cash provided by/(used in) financing activities

 

 

 70.7

 

 

 (2.7)

 

 

 (32.3)

 

 

 35.6

Effect of changes in foreign exchange rates on cash

 

 

  —

 

 

  —

 

 

 (3.9)

 

 

 (3.9)

Net increase/(decrease) in cash and cash equivalents

 

 

 41.5

 

 

 3.8

 

 

 (9.3)

 

 

 36.0

Cash and cash equivalents, beginning of period

 

 

 96.6

 

 

 2.1

 

 

 121.3

 

 

 220.0

Cash and cash equivalents, end of period

 

$

 138.1

 

$

 5.9

 

$

 112.0

 

$

 256.0

 

F-58

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

Condensed Consolidating Statements of Cash Flows

Year Ended June 30, 2017

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Zayo Group,

    

 

 

    

 

 

    

 

 

 

 

LLC

 

Guarantor

 

Non-Guarantor

 

 

 

 

 

(Issuer)

 

Subsidiaries

 

Subsidiaries

 

Total

 

 

(in millions)

Net cash provided by operating activities

 

$

 777.1

 

$

 2.9

 

$

 129.8

 

$

 909.8

 

 

 

 

 

 

 

 

 

 

 

 

 

Cash flows from investing activities:

 

 

 

 

 

 

 

 

 

 

 

 

Purchases of property and equipment

 

 

 (762.5)

 

 

  —

 

 

 (73.0)

 

 

 (835.5)

Acquisitions, net of cash acquired

 

 

 (1,436.3)

 

 

  —

 

 

 1.5

 

 

 (1,434.8)

Net cash used in investing activities

 

 

 (2,198.8)

 

 

  —

 

 

 (71.5)

 

 

 (2,270.3)

Cash flows from financing activities:

 

 

   

 

 

   

 

 

   

 

 

 

Proceeds from debt

 

 

 3,865.8

 

 

  —

 

 

  —

 

 

 3,865.8

Principal payments on long-term debt

 

 

 (2,408.8)

 

 

  —

 

 

  —

 

 

 (2,408.8)

Principal repayments on capital lease obligations

 

 

 (5.5)

 

 

  —

 

 

 (1.1)

 

 

 (6.6)

Payment of debt issuance costs

 

 

 (35.4)

 

 

  —

 

 

  —

 

 

 (35.4)

Receipts from/(payments of) intercompany loans

 

 

 10.8

 

 

  —

 

 

 (10.8)

 

 

  —

Contributions to parent

 

 

 3.8

 

 

 (3.8)

 

 

  —

 

 

  —

Cash paid for Santa Clara acquisition

 

 

 (3.7)

 

 

  —

 

 

  —

 

 

 (3.7)

Net cash provided by/(used in) financing activities

 

 

 1,427.0

 

 

 (3.8)

 

 

 (11.9)

 

 

 1,411.3

Effect of changes in foreign exchange rates on cash

 

 

  —

 

 

  —

 

 

 (0.9)

 

 

 (0.9)

Net increase/(decrease) in cash and cash equivalents

 

 

 5.3

 

 

 (0.9)

 

 

 45.5

 

 

 49.9

Cash and cash equivalents, beginning of period

 

 

 91.3

 

 

 3.0

 

 

 75.8

 

 

 170.1

Cash and cash equivalents, end of period

 

$

 96.6

 

$

 2.1

 

$

 121.3

 

$

 220.0

 

F-59

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

Condensed Consolidating Statements of Cash Flows

Year Ended June 30, 2016

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Zayo Group,

    

 

 

    

 

 

    

 

 

 

 

LLC

 

Guarantor

 

Non-Guarantor

 

 

 

 

 

(Issuer)

 

Subsidiaries

 

Subsidiaries

 

Total

 

 

(in millions)

Net cash provided by operating activities

 

$

 620.6

 

$

 3.6

 

$

 89.8

 

$

 714.0

 

 

 

 

 

 

 

 

 

 

 

 

 

Cash flows from investing activities:

 

 

 

 

 

 

 

 

 

 

 

 

Purchases of property and equipment

 

 

 (643.5)

 

 

  —

 

 

 (60.6)

 

 

 (704.1)

Acquisitions, net of cash acquired

 

 

 (344.2)

 

 

  —

 

 

 (93.3)

 

 

 (437.5)

Net cash used in investing activities

 

 

 (987.7)

 

 

  —

 

 

 (153.9)

 

 

 (1,141.6)

Cash flows from financing activities:

 

 

   

 

 

   

 

 

   

 

 

 

Proceeds from debt

 

 

 929.3

 

 

  —

 

 

  —

 

 

 929.3

Principal payments on long-term debt

 

 

 (535.0)

 

 

  —

 

 

  —

 

 

 (535.0)

Payment of early redemption fees on debt extinguished

 

 

 (20.3)

 

 

  —

 

 

  —

 

 

 (20.3)

Principal repayments on capital lease obligations

 

 

 (3.9)

 

 

  —

 

 

 (1.0)

 

 

 (4.9)

Payment of debt issuance costs

 

 

 (4.2)

 

 

  —

 

 

  —

 

 

 (4.2)

Contributions to parent

 

 

 (91.6)

 

 

 (4.3)

 

 

 14.8

 

 

 (81.1)

(Payments of)/receipts from intercompany loans

 

 

 (99.1)

 

 

  —

 

 

 99.1

 

 

  —

Excess tax benefit from stock-based compensation

 

 

 7.9

 

 

  —

 

 

  —

 

 

 7.9

Net cash provided by/(used in) financing activities

 

 

 183.1

 

 

 (4.3)

 

 

 112.9

 

 

 291.7

Effect of changes in foreign exchange rates on cash

 

 

  —

 

 

  —

 

 

 (2.0)

 

 

 (2.0)

Net (decrease)/increase in cash and cash equivalents

 

 

 (184.0)

 

 

 (0.7)

 

 

 46.8

 

 

 (137.9)

Cash and cash equivalents, beginning of period

 

 

 275.3

 

 

 3.7

 

 

 29.0

 

 

 308.0

Cash and cash equivalents, end of period

 

$

 91.3

 

$

 3.0

 

$

 75.8

 

$

 170.1

 

 

 

F-60

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

(18) QUARTERLY FINANCIAL DATA (UNAUDITED)

 

The following table presents the unaudited quarterly results for the year ended June 30, 2018:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2018 Quarter Ended

 

    

September 30

    

December 31(1)

    

March 31(2)

    

June 30(3)

    

Total

 

 

(in millions)

Revenue

 

$

 643.5

 

$

 653.5

 

$

 649.4

 

$

 657.6

 

$

 2,604.0

Operating costs and expenses

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Operating costs (excluding depreciation and amortization and including stock-based compensation)

 

 

 235.7

 

 

 232.0

 

 

 234.9

 

 

 239.3

 

 

 941.9

Selling, general and administrative expenses (including stock-based compensation)

 

 

 128.3

 

 

 121.6

 

 

 118.0

 

 

 121.9

 

 

 489.8

Depreciation and amortization

 

 

 184.1

 

 

 195.9

 

 

 191.2

 

 

 176.2

 

 

 747.4

Total operating costs and expenses

 

 

 548.1

 

 

 549.5

 

 

 544.1

 

 

 537.4

 

 

 2,179.1

Operating income

 

 

 95.4

 

 

 104.0

 

 

 105.3

 

 

 120.2

 

 

 424.9

Other expenses

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Interest expense

 

 

 (73.6)

 

 

 (73.1)

 

 

 (75.3)

 

 

 (77.8)

 

 

 (299.8)

Loss on extinguishment of debt

 

 

 (4.9)

 

 

  —

 

 

  —

 

 

  —

 

 

 (4.9)

Foreign currency gain/(loss) on intercompany loans

 

 

 10.8

 

 

 3.1

 

 

 13.9

 

 

 (22.4)

 

 

 5.4

Other income, net

 

 

 0.9

 

 

 0.4

 

 

 0.4

 

 

 0.7

 

 

 2.4

Total other expenses, net

 

 

 (66.8)

 

 

 (69.6)

 

 

 (61.0)

 

 

 (99.5)

 

 

 (296.9)

Income from operations before income taxes

 

 

 28.6

 

 

 34.4

 

 

 44.3

 

 

 20.7

 

 

 128.0

Provision for income taxes

 

 

 5.4

 

 

 22.9

 

 

 20.9

 

 

 (25.8)

 

 

 23.4

Net income

 

$

 23.2

 

$

 11.5

 

$

 23.4

 

$

 46.5

 

$

 104.6

 

 (1)

The Company recorded a provisional tax expense in the quarter ending December 31, 2017 of $44.1 million to record the impact of U.S. Tax Reform.

 (2)

The Company recorded a provisional tax expense in the quarter ending March 31, 2018 of $4.6 million to record the impact of U.S. Tax Reform.

 (3)

The Company recorded a provisional tax benefit in the quarter ending June 30, 2018 of $(26.6) million to record the impact of U.S. Tax Reform

 

F-61

 

ZAYO GROUP, LLC AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED STATEMENTS

(Continued)

The following table presents the unaudited quarterly results for the year ended June 30, 2017:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2017 Quarter Ended

 

    

September 30 

    

December 31 

    

March 31(1) (2)

    

June 30 (2)

    

Total

 

 

(in millions)

Revenue

 

$

 504.9

 

$

 506.7

 

$

 550.2

 

$

 638.0

 

$

 2,199.8

Operating costs and expenses

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Operating costs (excluding depreciation and amortization and including stock-based compensation)

 

 

 173.8

 

 

 179.9

 

 

 195.0

 

 

 234.2

 

 

 782.9

Selling, general and administrative expenses (including stock-based compensation)

 

 

 105.6

 

 

 104.7

 

 

 108.8

 

 

 117.1

 

 

 436.2

Depreciation and amortization

 

 

 138.5

 

 

 131.4

 

 

 155.7

 

 

 181.3

 

 

 606.9

Total operating costs and expenses

 

 

 417.9

 

 

 416.0

 

 

 459.5

 

 

 532.6

 

 

 1,826.0

Operating income

 

 

 87.0

 

 

 90.7

 

 

 90.7

 

 

 105.4

 

 

 373.8

Other expenses

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Interest expense

 

 

 (53.3)

 

 

 (53.7)

 

 

 (63.0)

 

 

 (71.5)

 

 

 (241.5)

Loss on extinguishment of debt

 

 

  —

 

 

  —

 

 

 (4.5)

 

 

 (13.7)

 

 

 (18.2)

Foreign currency gain/(loss) on intercompany loans

 

 

 (11.2)

 

 

 (17.4)

 

 

 3.9

 

 

 14.4

 

 

 (10.3)

Other (expense)/income, net

 

 

 (0.2)

 

 

 0.4

 

 

 0.5

 

 

 (0.4)

 

 

 0.3

Total other expenses, net

 

 

 (64.7)

 

 

 (70.7)

 

 

 (63.1)

 

 

 (71.2)

 

 

 (269.7)

Income from operations before income taxes

 

 

 22.3

 

 

 20.0

 

 

 27.6

 

 

 34.2

 

 

 104.1

Provision for income taxes

 

 

 6.6

 

 

 0.2

 

 

 0.6

 

 

 11.0

 

 

 18.4

Net income

 

$

 15.7

 

$

 19.8

 

$

 27.0

 

$

 23.2

 

$

 85.7

 

 (1)

The Company realized an increase in revenue and operating expenses beginning March 1, 2017 as a result of the acquisition of Electric Lightwave.

 (2)

The Company recognized a loss on debt extinguishment associated with the write-off of unamortized debt issuance costs in the third and fourth quarters. See Note 7 – Long Term Debt.

 

(19) SUBSEQUENT EVENTS

 

Scott-Rice Telephone

 

On July 31, 2018, the Company closed the sale of SRT for $42 million to Nuvera. SRT had a net loss before taxes of $1.6 million for the year ended June 30, 2018. Due to the timing of the transaction, the initial accounting for the sale, including the measurement of the Company’s gain or loss, has not yet been determined. 

 

Potential REIT Conversion

 

On May 3, 2018, the Company announced that it completed the first phase of its investigation on the advisability and feasibility of a conversion to a real estate investment trust for U.S. federal income tax purposes (a “REIT”). The Company has begun the next phase of its evaluation and preparation for a potential conversion to a REIT. As part of these efforts, the Company has begun a direct dialogue with the U.S. Internal Revenue Service (“IRS”) in an effort to obtain clarity and support for its position, and is seeking a private letter ruling (“PLR”) from the IRS.  The Company’s ability to qualify for taxation as a REIT will depend upon its continuing compliance following REIT conversion with various requirements, including requirements related to the nature of its assets, the sources of its income and the distributions to its stockholders. 

The Company is requesting that its PLR address whether its revenues from dark and lit fiber satisfy applicable REIT income tests, and the Company’s ultimate decision to convert to a REIT may depend upon a favorable ruling from the IRS on this topic. The Company submitted a PLR request to the IRS in July 2018, but the IRS may not provide a response until 2019 or later or may not respond at al.

F-62 |