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 2010. TABLE 1: FIVE-YEAR "DISHES" YEAR NEW/ ACQUIRED % GOOD TREND FACTOR TRENDED % GOOD 2009 85% 1.000 85% 2008 69% 1.034 71% 2007 52% 1.075 56% 2006 34% 1.133 39% 2005 and older 20% 1.186 24% TABLE 2: TEN-YEAR "TOWERS" YEAR NEW/ ACQUIRED % GOOD TREND FACTOR TRENDED % GOOD 2009 92% 1.000 92% 2008 84% 1.034 87% 2007 76% 1.075 82% 2006 67% 1.133 76% 2005 58% 1.186 69% 2004 49% 1.275 62% 2003 39% 1.319 51% 2002 30% 1.342 40% 2001 24% 1.350 32% 2000 and older 20% 1.361 27% (5) This rule is effective for tax years beginning after December 31, 2009.