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 2014. TABLE 1: FIVE-YEAR "DISHES" YEAR NEW/ ACQUIRED % GOOD TREND FACTOR TRENDED % GOOD 2013 85% 1.000 85% 2012 69% 1.007 69% 2011 52% 1.036 54% 2010 34% 1.068 36% 2009 and older 21% 1.060 22% TABLE 2: TEN-YEAR "TOWERS" YEAR NEW/ ACQUIRED % GOOD TREND FACTOR TRENDED % GOOD 2013 92% 1.000 92% 2012 84% 1.007 85% 2011 76% 1.036 79% 2010 67% 1.068 72% 2009 58% 1.060 61% 2008 49% 1.091 53% 2007 39% 1.134 44% 2006 30% 1.196 36% 2005 24% 1.251 30% 2004 and older 21% 1.345 28% (5) This rule is effective for tax years beginning after December 31, 2013.