text: The Company defers direct subscriber activation costs on subscribers whose activation falls within the SAB 101 
  guidelines. The activation costs are deferred when incurred, and then amortized using the straight-line method over 30 
  months, which is the estimated average life of a subscriber. Direct subscriber activation costs also include the 
  activation charge from Sprint, and credit check fees. These fees are charged to the Company by Sprint at approximate 
  $12.50 per subscriber. 
  ***Income Taxes***
  ***Income Taxes***
  Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized 
  for the future tax consequences attributable to differences between 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 income in 
  the period that includes the enactment date. The Company evaluates the recoverability of tax assets generated on a 
  state-by-state basis from net operating losses apportioned to that state. Management uses a more likely than not 
  threshold to make that determination and has established a valuation allowance against the tax assets, in case they are 
  not recoverable. For 2003, the Company added an additional reserve of $0.2 million to its valuation allowance due to 
  the uncertainty of the recoverability of the net operating loss carry-forwards in certain states. The valuation allowance 
  now stands at $0.9 million as of December 31, 2003. Management will evaluate the effective rate of taxes based on 
  apportionment factors, the Company’s operating results, and the various state income tax rates. Currently, 
  management anticipates the normalized effective income tax rate to be approximately 39%. 