(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 2010. 

TABLE 1: FIVE-YEAR "DISHES"
YEAR NEW/ ACQUIRED	% GOOD	TREND FACTOR	TRENDED % GOOD
2009	85%	1.000	85%
2008	69%	1.034	71%
2007	52%	1.075	56%
2006	34%	1.133	39%
2005 and older	20%	1.186	24%

TABLE 2: TEN-YEAR "TOWERS"
YEAR NEW/ ACQUIRED	% GOOD	TREND FACTOR	TRENDED % GOOD
2009	92%	1.000	92%
2008	84%	1.034	87%
2007	76%	1.075	82%
2006	67%	1.133	76%
2005	58%	1.186	69%
2004	49%	1.275	62%
2003	39%	1.319	51%
2002	30%	1.342	40%
2001	24%	1.350	32%
2000 and older	20%	1.361	27%

(5) This rule is effective for tax years beginning after December 31, 2009.