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 2011. TABLE 1: FIVE-YEAR "DISHES" YEAR NEW/ ACQUIRED % GOOD TREND FACTOR TRENDED % GOOD 2010 85% 1.000 85% 2009 69% 0.989 68% 2008 52% 1.017 53% 2007 34% 1.057 36% 2006 and older 20% 1.115 22% TABLE 2: TEN-YEAR "TOWERS" YEAR NEW/ ACQUIRED % GOOD TREND FACTOR TRENDED % GOOD 2010 92% 1.000 92% 2009 84% 0.989 83% 2008 76% 1.017 77% 2007 67% 1.057 71% 2006 58% 1.115 65% 2005 49% 1.167 57% 2004 39% 1.255 49% 2003 30% 1.298 39% 2002 24% 1.320 32% 2001 and older 20% 1.328 27% (5) This rule is effective for tax years beginning after December 31, 2010.