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Publication of Depreciation Rates

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Rural Utilities Service, USDA.




The Rural Utilities Service (RUS) hereby announces the depreciation rates for telecommunications plant for the period ending December 31, 2000.


These rates are effective for the period beginning January 1, 1999 and ending December 31, 2001.

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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.

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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, 2000:

Average Depreciation Rates of RUS Borrowers by Equipment Category for Period Ended December 31, 2000

Telecommunications plant categoryDepreciation rate (percent)
1. Land and Support Assets
a. Motor vehicles15.00
b. Aircraft10.00
c. Special purpose vehicles12.00
d. Garage and other work equipment10.00
e. Buildings3.01
f. Furniture and office equipment10.00
g. General purpose computers18.57
2. Central Office Switching
a. Digital (a)8.33
b. Analog & electro-mechanical10.00
c. Operator systems8.61
d. Radio systems9.40
e. Circuit equipment (b)10.00
3. Information Origination/Termination
a. Station apparatus11.90
b. Customer premises equipment10.00
c. Large private branch exchanges12.50
d. Public telephone terminal equipment11.00
e. Other terminal equipment10.00
4. Cable and Wire Facilities
a. Aerial cable-Poles6.50
a. Aerial cable-metal6.00
b. Aerial cable-fiber5.00
c. Underground cable-metal4.96
d. Underground cable-fiber5.00
e. Buried cable-metal5.00
f. Buried cable-fiber5.00
g. Conduit systems3.00
h. Other7.12
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Dated: January 8, 2002.

Hilda Gay Legg,

Administrator, Rural Utilities Service.

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[FR Doc. 02-878 Filed 1-11-02; 8:45 am]