Publication of Depreciation Rates

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Federal RegisterSep 29, 2000
65 Fed. Reg. 58504 (Sep. 29, 2000)

AGENCY:

Rural Utilities Service, USDA.

ACTION:

Notice.

SUMMARY:

The Rural Utilities Service (RUS) hereby announces the depreciation rates for telecommunications plant for the period ended December 31, 1999.

DATES:

These rates are effective for the period beginning January 1, 1999 and ending December 31, 1999.

FOR FURTHER INFORMATION CONTACT:

Jonathan P. Claffey, Deputy Assistant Administrator, Telecommunications Program, Rural Utilities Service, 1400 Independence Avenue, SW., Room 4056, STOP 1590, Washington, DC 20250-1590. Telephone: (202) 720-9556.

SUPPLEMENTARY INFORMATION:

Section 206(a)(3) of the Rural Electrification Act of 1936 requires RUS to annually determine and publish average depreciation rates used by its borrowers for the purposes of depreciating telecommunications plant. The following chart provides those rates, compiled by RUS for the reporting period ended December 31, 1999:

Average Depreciation Rates of Rus Borrowers by Equipment Category For Period Ended December 31, 1999:

Telecommunications plant category Depreciation rate (percent)
1. Land and Support Assets:
a. Motor vehicles 15.00
b. Aircraft 10.00
c. Special purpose vehicles 12.00
d. Garage and other work equipment 10.00
e. Buildings 3.01
f. Furniture and office equipment 10.00
g. General purpose computers 18.57
2. Central Office Switching:
a. Digital (a) 8.33
b. Analog & electro-mechanical 10.00
c. Operator systems 8.86
d. Radio systems 9.50
e. Circuit equipment (b) 10.00
3. Information Origination/Termination:
a. Station apparatus 11.59
b. Customer premises equipment 10.00
c. Large private branch exchanges 12.50
d. Public telephone terminal equipment 11.10
e. Other terminal equipment 10.55
4. Cable and Wire Facilities:
a. Aerial cable-Poles 6.67
a. Aerial cable-metal 6.00
b. Aerial cable-fiber 5.00
c. Underground cable-metal 4.81
d. Underground cable-fiber 4.82
e. Buried cable-metal 5.00
f. Buried cable-fiber 5.00
g. Conduit systems 3.02
h. Other 7.21

Christopher A. McLean,

Administrator, Rural Utilities Service.

[FR Doc. 00-25020 Filed 9-28-00; 8:45 am]

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