(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.