(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 2014.

 

TABLE 1: FIVE-YEAR "DISHES"

YEAR NEW/ ACQUIRED	% GOOD	TREND FACTOR	TRENDED % GOOD
2013	85%	1.000	85%
2012	69%	1.007	69%
2011	52%	1.036	54%
2010	34%	1.068	36%
2009 and older	21%	1.060	22%

 

TABLE 2: TEN-YEAR "TOWERS"

YEAR NEW/ ACQUIRED	% GOOD	TREND FACTOR	TRENDED % GOOD
2013	92%	1.000	92%
2012	84%	1.007	85%
2011	76%	1.036	79%
2010	67%	1.068	72%
2009	58%	1.060	61%
2008	49%	1.091	53%
2007	39%	1.134	44%
2006	30%	1.196	36%
2005	24%	1.251	30%
2004 and older	21%	1.345	28%

 

(5) This rule is effective for tax years beginning after December 31, 2013.