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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, 2003.


These rates are effective immediately and will remain in effect until rates are available for the period ending December 31, 2004, approximately six months from now.

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Jonathan P. Claffey, Deputy Assistant Administrator, Telecommunications Program, Rural Utilities Service, STOP 1590—Room 5151, 1400 Independence Avenue, SW., Washington, DC 20250-1590. Telephone: (202) 720-9556.

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In the RUS regulation 7 CFR part 1737, Pre-Loan Policies and Procedures Common to Insured and Guaranteed Telecommunications Loans, section 1737.70(e) explains the depreciation rates that are used by RUS in its feasibility studies. Section 1737.70(e)(2) refers to median depreciation rates published by RUS for all borrowers. The following chart provides those rates, compiled by RUS, for the reporting period ending December 31, 2003:Start Printed Page 76910

Median Depreciation Rates of RUS Borrowers by Equipment Category for Period Ending December 31, 2003

Telecommunications plant categoryDepreciation rate (percent)
1. Land and Support Assets:
a. Motor Vehicles15.00
b. Aircraft11.25
c. Special purpose vehicles12.07
d. Garage and other work equipment10.00
e. Buildings3.16
f. Furniture and Office equipment10.00
g. General purpose computers19.325
2. Central Office Switching:
a. Digital8.33
b. Analog & Electro-mechanical10.00
c. Operator Systems9.00
3. Central Office Transmission:
a. Radio Systems9.46
b. Circuit equipment10.00
4. Information origination/termination:
a. Station apparatus12.00
b. Customer premises wiring10.00
c. Large private branch exchanges12.50
d. Public telephone terminal equipment11.10
e. Other terminal equipment10.00
5. Cable and wire facilities:
a. Aerial cable—Poles6.36
b. Aerial cable—Metal6.00
c. Aerial cable—Fiber5.10
d. Underground cable—Metal5.00
e. Underground cable—Fiber5.00
f. Buried cable—Metal5.00
g. Buried cable—Fiber5.00
h. Conduit systems3.03
i. Other10.07
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Dated: December 17, 2004.

Curtis Anderson,

Acting Administrator, Rural Utilities Service.

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[FR Doc. 04-28081 Filed 12-22-04; 8:45 am]