(1) The average market value for television cable systems is $2,000 per mile of coaxial cable (transmission line) and $25 per service drop.

(2) The average market value for the dishes and towers will be determined by using a five-year trended depreciation schedule on dishes and ten-year trended depreciation schedule on towers. Both the trend factors and the depreciation tables will be derived from the Marshall and Swift Publication Company, 915 Wilshire Boulevard, 8th Floor, P.O. Box 26307, Los Angeles, California 90026-0307. The trend factors shall be the most recent available from the "Average of all Indexes" listed in the above publication.

(3) The trended depreciation schedules will be applied to the acquired cost and year acquired of the dish or tower.

(4) The trended depreciation schedules referred to in (2) and (3) are listed below and shall be in effect for tax year 2012.

 

TABLE 1: FIVE-YEAR "DISHES"
YEAR NEW/ ACQUIRED	% GOOD	TREND FACTOR	TRENDED % GOOD
2011	85%	1.000	85%
2010	69%	1.025	71%
2009	52%	1.017	53%
2008	34%	1.046	36%
2007 and older	20%	1.087	22%

 

TABLE 2: TEN-YEAR "TOWERS"
YEAR NEW/ ACQUIRED	% GOOD	TREND FACTOR	TRENDED % GOOD
2011	92%	1.000	92%
2010	84%	1.025	86%
2009	76%	1.017	77%
2008	67%	1.046	70%
2007	58%	1.087	63%
2006	49%	1.147	56%
2005	39%	1.200	47%
2004	30%	1.290	39%
2003	24%	1.335	32%
2002 and older	20%	1.357	27%

(5) This rule is effective for tax years beginning after December 31, 2011.