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Publication of Depreciation Rates

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Rural Utilities Service, USDA.


Notice of depreciation rates for telecommunications plant.


The United States Department of Agriculture (USDA) Rural Utilities Service (RUS) administers rural utilities programs, including the Telecommunications Program. RUS announces the depreciation rates for telecommunications plant for the period ending December 31, 2015.


These rates are effective immediately and will remain in effect until rates are available for the period ending December 31, 2016.

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Keith B. Adams, 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 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. 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, 2015:

Median Depreciation Rates of Rural Utilities Service Borrowers by Equipment Category for Period Ending December 31, 2015

Telecommunications plant categoryDepreciation rate
1. Land and Support Assets:
a. Motor vehicles16.00
b. Aircraft11.25
c. Special purpose vehicles12.00
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. Digital9.70
b. Analog & Electro-mechanical10.00
c. Operator Systems9.90
3. Central Office Transmission:
a. Radio Systems10.00
b. Circuit equipment10.00
4. Information origination/termination:
a. Station apparatus12.00
b. Customer premises wiring10.65
c. Large private branch exchanges10.96
d. Public telephone terminal equipment12.00
e. Other terminal equipment10.35
5. Cable and wire facilities:
a. Aerial cable—poles6.42
b. Aerial cable—metal5.90
c. Aerial cable—fiber5.00
d. Underground cable—metal5.00
e. Underground cable—fiber5.00
f. Buried cable—metal5.15
g. Buried cable—fiber5.00
h. Conduit systems3.93
i. Other5.00
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Dated: September 13, 2016.

Brandon McBride,

Administrator, Rural Utilities Service.

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[FR Doc. 2016-22747 Filed 9-20-16; 8:45 am]