(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 2015.

 

FIVE-YEAR "DISHES"

YEAR NEW/ ACQUIRED	% GOOD	TREND FACTOR	TRENDED % GOOD
2014	85%	1.000	85%
2013	69%	1.010	70%
2012	52%	1.018	53%
2011	34%	1.047	36%
2010 and older	23%	1.080	25%

 

 

TEN-YEAR "TOWERS"

YEAR NEW/ ACQUIRED	% GOOD	TREND FACTOR	TRENDED % GOOD
2014	92%	1.000	92%
2013	84%	1.010	85%
2012	76%	1.018	77%
2011	67%	1.047	70%
2010	58%	1.080	63%
2009	49%	1.072	53%
2008	39%	1.103	43%
2007	30%	1.146	34%
2006	24%	1.209	29%
2005 and older	21%	1.265	27%

 

(5) This rule is effective for tax years beginning after December 31, 2014.