ARM 42.21.151. TELEVISION CABLE SYSTEMS

(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 2007. TABLE 1: FIVE-YEAR "DISHES" YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2006 85% 1.000 85% 2005 69% 1.038 72% 2004 52% 1.116 58% 2003 34% 1.155 39% 2002 and older 20% 1.174 23% TABLE 2: TEN-YEAR "TOWERS" YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2006 92% 1.000 92% 2005 84% 1.038 87% 2004 76% 1.116 85% 2003 67% 1.155 77% 2002 58% 1.174 68% 2001 49% 1.182 58% 2000 39% 1.191 46% 1999 30% 1.213 36% 1998 24% 1.217 29% 1997 and older 20% 1.227 25% (5) This rule is effective for tax years beginning after December 31, 2006.