W.O.W. → Re: CM500 blackballed

At this point WOW! would have claimed all such obsolete modems in "inventory" as a write off on their taxes. Importantly to the IRS, the whole lot current value is zero, and the remaining capital value the previous year is a loss against taxable receipts. If they demanded you pay for it after that step, then that would be tax fraud.

I'm not a CPA, but not sure their depreciation schedule necessarily has to sync up with how they charge customers for the usage of the modem.

Would they care? No. Could they get $100 from a customer if they tried? That's all that matters.

I am a CPA, and charging a customer per the terms of their agreement with that customer does not represent tax fraud. And the fact they deducted the cost of that modem either immediately or over some period of time has nothing at all to do with what they bill the customer for the use of that modem, let alone any charge to the customer for not returning it.