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 & Swift Valuation Service Guide, as published by 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 2013. TABLE 1: FIVE-YEAR "DISHES" YEAR NEW/ ACQUIRED % GOOD TREND FACTOR TRENDED % GOOD 2012 85% 1.000 85% 2011 69% 1.027 71% 2010 52% 1.059 55% 2009 34% 1.051 36% 2008 and older 20% 1.082 22% TABLE 2: TEN-YEAR "TOWERS" YEAR NEW/ ACQUIRED % GOOD TREND FACTOR TRENDED % GOOD 2012 92% 1.000 92% 2011 84% 1.027 86% 2010 76% 1.059 81% 2009 67% 1.051 70% 2008 58% 1.082 63% 2007 49% 1.124 55% 2006 39% 1.186 46% 2005 30% 1.241 37% 2004 24% 1.334 32% 2003 and older 20% 1.380 28% (5) This rule is effective for tax years beginning after December 31, 2012.