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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 2/29/24 Cogent Comms Holdings, Inc. 10-K 12/31/23 92:12M Toppan Merrill/FA2 |
Document/Exhibit Description Pages Size
1: 10-K Annual Report HTML 2.47M
2: EX-10.23 Material Contract HTML 33K
3: EX-21.1 Subsidiaries List HTML 94K
4: EX-23.1 Consent of Expert or Counsel HTML 30K
9: EX-97.1 Clawback Policy re: Recovery of Erroneously HTML 50K
Awarded Compensation
5: EX-31.1 Certification -- §302 - SOA'02 HTML 31K
6: EX-31.2 Certification -- §302 - SOA'02 HTML 31K
7: EX-32.1 Certification -- §906 - SOA'02 HTML 29K
8: EX-32.2 Certification -- §906 - SOA'02 HTML 29K
15: R1 Document and Entity Information HTML 96K
16: R2 Consolidated Balance Sheets HTML 152K
17: R3 Consolidated Balance Sheets (Parenthetical) HTML 55K
18: R4 Consolidated Statements of Comprehensive Income HTML 118K
(Loss)
19: R5 Consolidated Statements of Comprehensive Income HTML 31K
(Loss) (Parenthetical)
20: R6 Consolidated Statements of Changes in HTML 77K
Stockholders' Equity (Deficit)
21: R7 Consolidated Statements of Cash Flows HTML 148K
22: R8 Consolidated Statements of Cash Flows HTML 34K
(Parenthetical)
23: R9 Description of the business and summary of HTML 270K
significant accounting policies
24: R10 Property and equipment HTML 62K
25: R11 Accrued and other liabilities HTML 45K
26: R12 Long-term debt HTML 58K
27: R13 Income taxes HTML 136K
28: R14 Commitments and contingencies HTML 43K
29: R15 Stockholders' equity HTML 30K
30: R16 Stock option and award plan HTML 95K
31: R17 Related party transactions HTML 36K
32: R18 Geographic information HTML 119K
33: R19 Quarterly financial information (unaudited) HTML 103K
34: R20 Subsequent Events HTML 30K
35: R21 Schedule II VALUATION AND QUALIFYING ACCOUNTS HTML 53K
36: R22 Description of the business and summary of HTML 226K
significant accounting policies (Policies)
37: R23 Description of the business and summary of HTML 219K
significant accounting policies (Tables)
38: R24 Property and equipment (Tables) HTML 60K
39: R25 Accrued and other liabilities (Tables) HTML 45K
40: R26 Long-term debt (Tables) HTML 37K
41: R27 Income taxes (Tables) HTML 135K
42: R28 Commitments and contingencies (Tables) HTML 38K
43: R29 Stock option and award plan (Tables) HTML 93K
44: R30 Geographic information (Tables) HTML 115K
45: R31 Quarterly financial information (Unaudited) HTML 102K
(Tables)
46: R32 Description of the business and summary of HTML 165K
significant accounting policies - Acquisition of
Sprint Communications (Details)
47: R33 Description of the business and summary of HTML 89K
significant accounting policies - Acquisition of
Sprint Communications - Consideration (Details)
48: R34 Description of the business and summary of HTML 134K
significant accounting policies - Acquisition of
Sprint Communications - Fair Value of Assets
Acquired and Liabilities Assumed and Gain on
Bargain Purchase (Details)
49: R35 Description of the business and summary of HTML 37K
significant accounting policies - Acquisition of
Sprint Communications - Asset Retirement
Obligations (Details)
50: R36 Description of the business and summary of HTML 66K
significant accounting policies - Acquisition of
Sprint Communications - Pro Forma Information
(Details)
51: R37 Description of the business and summary of HTML 34K
significant accounting policies - Allowance for
credit losses (Details)
52: R38 Description of the business and summary of HTML 29K
significant accounting policies - Allowance for
credit losses - Narrative (Details)
53: R39 Description of the business and summary of HTML 120K
significant accounting policies - Leases (Details)
54: R40 Description of the business and summary of HTML 63K
significant accounting policies - Revenue
recognition (Details)
55: R41 Description of the business and summary of HTML 29K
significant accounting policies - Gross receipts
taxes, universal service fund and other surcharges
(Details)
56: R42 Description of the business and summary of HTML 51K
significant accounting policies - Financial
instruments (Details)
57: R43 Description of the business and summary of HTML 55K
significant accounting policies - Property and
equipment (Details)
58: R44 Description of the business and summary of HTML 47K
significant accounting policies - Basic and
diluted net income per common share (Details)
59: R45 Property and equipment (Details) HTML 74K
60: R46 Accrued and other liabilities (Details) HTML 42K
61: R47 Long-term debt (Details) HTML 227K
62: R48 Long-term debt- Debt extinguishment and HTML 78K
redemptions of 2022 Notes (Details)
63: R49 Long-term debt- Senior unsecured notes (Details) HTML 38K
64: R50 Long-term debt - Limitations under the Indentures HTML 61K
(Details)
65: R51 Long-term debt - Long-term debt maturities HTML 36K
(Details)
66: R52 Income taxes - The components of income before HTML 37K
income taxes (Details)
67: R53 Income taxes - Income tax expense (Details) HTML 49K
68: R54 Income taxes - Temporary differences (Details) HTML 60K
69: R55 Income taxes - Loss carry-forwards (Details) HTML 40K
70: R56 Income taxes - Effective income tax rate HTML 46K
reconciliation (Details)
71: R57 Commitments and contingencies - Current and HTML 29K
potential litigation (Details)
72: R58 Commitments and contingencies: Capital leases - HTML 49K
future minimum payments (Details)
73: R59 Commitments and contingencies - Unconditional HTML 49K
purchase obligations (Details)
74: R60 Commitments and contingencies - Defined HTML 29K
contribution plan (Details)
75: R61 Stockholders' equity: Authorized shares (Details) HTML 38K
76: R62 Stockholders' equity: Common stock buyback program HTML 34K
(Details)
77: R63 Stock option and award plan: Incentive award plan HTML 48K
(Details)
78: R64 Stock option and award plan: Incentive award plan HTML 50K
fair value assumptions (Details)
79: R65 Stock option and award plan: Incentive award plan HTML 85K
- activity (Details)
80: R66 Stock option and award plan: Non-vested restricted HTML 52K
stock (Details)
81: R67 Stock option and award plan: Incentive award plan, HTML 51K
additional information (Details)
82: R68 Related party transactions (Details) HTML 66K
83: R69 Geographic information (Details) HTML 72K
84: R70 Quarterly financial information (Unaudited) HTML 81K
(Details)
85: R71 Subsequent Events (Details) HTML 34K
86: R72 Schedule II VALUATION AND QUALIFYING ACCOUNTS HTML 35K
(Details)
87: R73 Insider Trading Arrangements HTML 35K
89: XML IDEA XML File -- Filing Summary XML 166K
92: XML XBRL Instance -- ccoi-20231231x10k_htm XML 2.97M
88: EXCEL IDEA Workbook of Financial Report Info XLSX 190K
11: EX-101.CAL XBRL Calculations -- ccoi-20231231_cal XML 200K
12: EX-101.DEF XBRL Definitions -- ccoi-20231231_def XML 1.08M
13: EX-101.LAB XBRL Labels -- ccoi-20231231_lab XML 1.93M
14: EX-101.PRE XBRL Presentations -- ccoi-20231231_pre XML 1.41M
10: EX-101.SCH XBRL Schema -- ccoi-20231231 XSD 238K
90: JSON XBRL Instance as JSON Data -- MetaLinks 624± 986K
91: ZIP XBRL Zipped Folder -- 0001410578-24-000091-xbrl Zip 606K
Exhibit 31.2
Certification of Chief Financial Officer
I, Thaddeus Weed, certify that:
1. I have reviewed this Annual Report on Form 10-K of Cogent Communications Holdings, Inc.;
2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
4. The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
a) designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
b) designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
c) evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
d) disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and
5. The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):
a) all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and
b) any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.
| | |
Date: February 29, 2024 | | |
| | |
| /s/ THADDEUS WEED | |
| Name: | |
| Title: | Chief Financial Officer |
| This ‘10-K’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
 | ||||
| Filed on: | 2/29/24 | 8-K | ||
| For Period end: | 12/31/23 | |||
| List all Filings | ||||
As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 5/09/24 Cogent Comms Holdings, Inc. 10-Q 3/31/24 61:8M Toppan Merrill/FA2 |