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 2012. TABLE 1: FIVE-YEAR "DISHES" YEAR NEW/ ACQUIRED % GOOD TREND FACTOR TRENDED % GOOD 2011 85% 1.000 85% 2010 69% 1.025 71% 2009 52% 1.017 53% 2008 34% 1.046 36% 2007 and older 20% 1.087 22% TABLE 2: TEN-YEAR "TOWERS" YEAR NEW/ ACQUIRED % GOOD TREND FACTOR TRENDED % GOOD 2011 92% 1.000 92% 2010 84% 1.025 86% 2009 76% 1.017 77% 2008 67% 1.046 70% 2007 58% 1.087 63% 2006 49% 1.147 56% 2005 39% 1.200 47% 2004 30% 1.290 39% 2003 24% 1.335 32% 2002 and older 20% 1.357 27% (5) This rule is effective for tax years beginning after December 31, 2011.