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 2009. TABLE 1: FIVE-YEAR "DISHES" YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2008 85% 1.000 85% 2007 69% 1.029 71% 2006 52% 1.085 56% 2005 34% 1.136 39% 2004 and older 20% 1.221 24% TABLE 2: TEN-YEAR "TOWERS" YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2008 92% 1.000 92% 2007 84% 1.029 86% 2006 76% 1.085 82% 2005 67% 1.136 76% 2004 58% 1.221 71% 2003 49% 1.263 62% 2002 39% 1.285 50% 2001 30% 1.292 39% 2000 24% 1.303 31% 1999 and older 20% 1.327 27% (5) This rule is effective for tax years beginning after December 31, 2008.