(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 2009.  

TABLE 1: FIVE-YEAR "DISHES"

YEAR NEW/		TREND	TRENDED
ACQUIRED	% GOOD	FACTOR	% GOOD
2008	85%	1.000	85%
2007	69%	1.029	71%
2006	52%	1.085	56%
2005	34%	1.136	39%
2004 and older	20%	1.221	24%

TABLE 2: TEN-YEAR "TOWERS"

YEAR NEW/		TREND	TRENDED
ACQUIRED	% GOOD	FACTOR	% GOOD
2008	92%	1.000	92%
2007	84%	1.029	86%
2006	76%	1.085	82%
2005	67%	1.136	76%
2004	58%	1.221	71%
2003	49%	1.263	62%
2002	39%	1.285	50%
2001	30%	1.292	39%
2000	24%	1.303	31%
1999 and older	20%	1.327	27%

(5) This rule is effective for tax years beginning after December 31, 2008.