La. Admin. Code tit. 61 § V-1307

Current through Register Vol. 50, No. 6, June 20, 2024

Section V-1307 - Pipeline Transportation Tables

A. Current Costs for Other Pipelines (Onshore)

Table 1307.A Current Costs for Other Pipelines (Onshore)
Diameter (inches)	Cost per Mile	15% of Cost per Mile
2	$ 258,780	$ 38,820
4	305,690	45,850
6	361,110	54,170
8	426,570	63,990
10	503,900	75,590
12	595,250	89,290
14	703,160	105,470
16	830,630	124,590
18	981,210	147,180
20	1,159,080	173,860
22	1,369,200	205,380
24	1,617,410	242,610
26	1,910,620	286,590
28	2,256,980	338,550
30	2,666,130	399,920
32	3,149,450	472,420
34	3,720,380	558,060
36	4,394,820	659,220
38	5,191,520	778,730
40	6,132,650	919,900
42	7,244,390	1,086,660
44	8,472,080	1,270,810
46	9,755,190	1,463,280
48	11,344,510	1,701,680

NOTE: Excludes river and canal crossings. For river and canal crossings, apply a factor of 2.0 to Cost Per Mile figures in table above.

B. Current Costs for Other Pipelines (Offshore)

Table 1307.B Current Costs for Other Pipelines (Offshore)
Diameter (inches)	Cost per Mile	15% of Cost per Mile
2	$ 1,509,150	$ 226,370
4	1,515,160	227,270
6	1,530,430	229,560
8	1,553,920	233,090
10	1,583,120	237,470
12	1,626,050	243,910
14	1,674,550	251,180
16	1,736,560	260,480
18	1,812,080	271,810
20	1,901,130	285,170
22	2,003,690	300,550
24	2,119,770	317,970
26	2,249,360	337,400
28	2,392,480	358,870
30	2,549,100	382,370
32	2,719,250	407,890
34	2,902,910	435,440
36	3,100,090	465,010
38	3,310,790	496,620
40	3,535,000	530,250
42	3,772,730	565,910
44	4,023,970	603,600
46	4,288,730	643,310
48	4,567,010	685,050

C. Pipeline Transportation Allowance for Physical Deterioration (Depreciation)

Table 1307.C Pipeline Transportation Allowance for Physical Deterioration (Depreciation)
Actual Age (Yrs)	26.5 Year Life Percent Good
1	98
2	96
3	94
4	91
5	88
6	86
7	83
8	80
9	77
10	73
11	70
12	67
13	63
14	60
15	56
16	52
17	48
18	44
19	39
20	35
21	33
22	30
23	28
24	26
25	25
26	23
27 and older	20 *

*Reflects residual or floor rate.

NOTE: See §1305.G (page PL-3) for method of recognizing economic obsolescence.

La. Admin. Code tit. 61, § V-1307

Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 10:941 (November 1984), LR 12:36 (January 1986), LR 16:1063 (December 1990), amended by the Department of Revenue, Tax Commission, LR 24:489 (March 1998), LR 25:316 (February 1999), LR 26:509 (March 2000), LR 27:426 (March 2001), LR 31:719 (March 2005), LR 32:432 (March 2006), LR 33:494 (March 2007), LR 34:684 (April 2008), LR 35:499 (March 2009), LR 36:778 (April 2010), amended by the Office of the Governor, Division of Administration, Tax Commission, LR 37:1401 (May 2011), LR 38:809 (March 2012), LR 39:496 (March 2013), LR 40:537 (March 2014), LR 41:680 (April 2015), Amended by the Office of the Governor, Division of Administration, Tax Commission, LR 42748 (5/1/2016), Amended LR 43655 (4/1/2017), Amended by LR 44582 (3/1/2018), Amended by the Division of Administration, Tax Commission, LR 45535 (4/1/2019), Amended LR 46563 (4/1/2020), Amended LR 47468 (4/1/2021), Amended LR 481526 (6/1/2022), Amended LR 491059 (6/1/2023), Amended LR 50, exp. 4/30/2024(Emergency), Amended LR 50383 (3/1/2024).

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1837 and R.S. 47:2323.