Summit Ridge Group White Paper Analyzes FCC Reimbursement Programs

Summit Ridge Group is pleased to announce the release of its white paper, “FCC Reimbursement Programs: Background, Accounting, and Financial Considerations for Participants.” Our 20-page white paper is designed to provide participants with information about the non-obvious implications of such programs for participating entities.

As wireless technology advances and the spectrum appropriate for such uses becomes increasingly scarce, the FCC and other regulators worldwide increasingly face the task of repurposing spectrum for new uses. This requires moving incumbent users to new spectrum, often at significant costs. On the surface, the FCC reimbursement programs, such as the ongoing Broadcast Incentive Auction Reimbursement Program (“TV Repack”)[1] and the upcoming Secure and Trusted Communications Networks Reimbursement Program (“Rip and Replace”),[2] seem simple. The reality, however, is more complex.

Participants in FCC reimbursement programs should consider the tax and accounting issues as they undertake the process. Consultants, including Summit Ridge Group, currently support television broadcasters seeking reimbursement for the TV Repack program and expect to support carriers by submitting reimbursement applications to the FCC for the upcoming Rip and Replace program. As with the TV Repack cost catalog, the Rip and Replace cost catalog has a line item for project management that appears to allow carriers to obtain reimbursement for such third-party consulting support.

Additional information is available in Summit Ridge Group’s Full report (20 pages).

[1] Information regarding the Broadcast Incentive Auction Reimbursement program can be found at:

[2] FCC, In the Matter of Protecting Against National Security Threats to the Communications Supply Chain Through FCC Programs, FCC 20-176, WC Docket 18-89, Second Report and Order (December 10, 2020),