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 2008. TABLE 1: FIVE-YEAR "DISHES" YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2007 85% 1.000 85% 2006 69% 1.049 72% 2005 52% 1.098 57% 2004 34% 1.181 40% 2003 and older 20% 1.222 24% TABLE 2: TEN-YEAR "TOWERS" YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2007 92% 1.000 92% 2006 84% 1.049 88% 2005 76% 1.098 83% 2004 67% 1.181 79% 2003 58% 1.222 71% 2002 49% 1.242 61% 2001 39% 1.250 49% 2000 30% 1.260 38% 1999 24% 1.283 31% 1998 and older 20% 1.287 26% (5) This rule is effective for tax years beginning after December 31, 2007.