Bravatek Solutions Inc (BVTK)

[kilch]

I would suggest you read this article. Very well laid out! - $BVTK

A little extraction form the article. Great and must READ (SOURCE): HERE

Let’s take a moment for a brief introduction to one aspect of the telecom tower industry: collocation service companies.

A long time ago, in a galaxy far, far away, telecom companies all built and operated their own towers. (Or contracted companies to put the towers up for them.) But that quickly revealed itself to be expensive and inefficient. It takes time and money to put up a tower. And if each company is putting up its own towers, then there may be almost half a dozen towers covering the same area, when all that is needed is one, with ALL the telecom company’s equipment up on it.

So the business rapidly changed. The telecom companies started selling the towers, and leasing back the space on them to locate their telecom equipment. Thus the term ‘collocation’. The collocation company builds / owns / maintains the towers, and leases the space on the towers to the telecom company. Maybe they also perform equipment maintenance and upgrades. Or maybe they hire subcontractors like Viking to do the actual equipment maintenance, and upgrades. Their choice.

Meanwhile, the major wireless telecom company bills wireless customers, manages the network, and pays their subcontractors and collocation companies regularly to keep their towers operational. The cost of the lease becomes a clear business expense, meaning it can probably be deducted from federal taxable revenues.