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Publication of Depreciation Rates

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Rural Utilities Service, USDA.




The Rural Utilities Service (RUS), an agency of the United States Department of Agriculture (USDA), announces the depreciation rates for telecommunications plant for the period ending December 31, 2009.


These rates are effective immediately and will remain in effect until rates are available for the period ending December 31, 2010.

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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 Rural Utilities Service regulation, 7 CFR part 1737, Pre-Loan Policies and Procedures Common to Insured and Guaranteed Telecommunications Loans, § 1737.70(e) explains the depreciation rates that are used by RUS in its feasibility studies. § 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, 2009:

Median Depreciation Rates for Rural Utilities Service Borrowers by Equipment Category for Period Ending December 31, 2009

Telecommunications plant categoryDepreciation rate
1. Land and Support Assets:
a. Motor vehicles16.00
b. Aircraft11.70
c. Special purpose vehicles12.50
d. Garage and other work equipment10.00
e. Buildings3.30
f. Furniture and office equipment10.00
g. General purpose computers20.00
2. Central Office Switching:
a. Digital8.80
b. Analog & Electro-mechanical9.56
c. Operator Systems8.69
3. Central Office Transmission:
a. Radio Systems9.21
b. Circuit equipment10.00
4. Information origination/termination:
a. Station apparatus12.00
b. Customer premises wiring10.00
c. Large private branch exchanges11.20
d. Public telephone terminal equipment10.82
e. Other terminal equipment10.10
5. Cable and wire facilities:
a. Aerial cable—poles6.19
b. Aerial cable—metal5.80
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 systems3.50
i. Other6.00
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Dated: January 7, 2011.

Jonathan Adelstein,

Administrator, Rural Utilities Service.

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[FR Doc. 2011-2652 Filed 2-7-11; 8:45 am]