(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 & Swift Valuation Service Guide, as published by 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 2013.

 

TABLE 1: FIVE-YEAR "DISHES"
YEAR NEW/ ACQUIRED	% GOOD	TREND FACTOR	TRENDED % GOOD
2012	85%	1.000	85%
2011	69%	1.027	71%
2010	52%	1.059	55%
2009	34%	1.051	36%
2008 and older	20%	1.082	22%

 

 

TABLE 2: TEN-YEAR "TOWERS"
YEAR NEW/ ACQUIRED	% GOOD	TREND FACTOR	TRENDED % GOOD
2012	92%	1.000	92%
2011	84%	1.027	86%
2010	76%	1.059	81%
2009	67%	1.051	70%
2008	58%	1.082	63%
2007	49%	1.124	55%
2006	39%	1.186	46%
2005	30%	1.241	37%
2004	24%	1.334	32%
2003 and older	20%	1.380	28%

 

 

(5) This rule is effective for tax years beginning after December 31, 2012.