Publication of Depreciation Rates

---
identifier: "/us/fr/2011-2652"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Publication of Depreciation Rates"
title_number: 0
title_name: "Federal Register"
section_number: "2011-2652"
section_name: "Publication of Depreciation Rates"
positive_law: false
currency: "2011-02-08"
last_updated: "2011-02-08"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Agriculture Department"
document_number: "2011-2652"
document_type: "notice"
publication_date: "2011-02-08"
agencies:
  - "Agriculture Department"
  - "Rural Utilities Service"
fr_citation: "76 FR 6762"
fr_volume: 76
effective_date: "2010-12-31"
fr_action: "Notice."
---


#  Publication of Depreciation Rates

**AGENCY:**

Rural Utilities Service, USDA.

**ACTION:**

Notice.

**SUMMARY:**

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.

**DATES:**

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

**FOR FURTHER INFORMATION CONTACT:**

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.

**SUPPLEMENTARY INFORMATION:**

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:

| Telecommunications plant category | Depreciation rate |
| --- | --- |
| 1. Land and Support Assets: |  |
| a. Motor vehicles | 16.00 |
| b. Aircraft | 11.70 |
| c. Special purpose vehicles | 12.50 |
| d. Garage and other work equipment | 10.00 |
| e. Buildings | 3.30 |
| f. Furniture and office equipment | 10.00 |
| g. General purpose computers | 20.00 |
| 2. Central Office Switching: |  |
| a. Digital | 8.80 |
| b. Analog & Electro-mechanical | 9.56 |
| c. Operator Systems | 8.69 |
| 3. Central Office Transmission: |  |
| a. Radio Systems | 9.21 |
| b. Circuit equipment | 10.00 |
| 4. Information origination/termination: |  |
| a. Station apparatus | 12.00 |
| b. Customer premises wiring | 10.00 |
| c. Large private branch exchanges | 11.20 |
| d. Public telephone terminal equipment | 10.82 |
| e. Other terminal equipment | 10.10 |
| 5. Cable and wire facilities: |  |
| a. Aerial cable—poles | 6.19 |
| b. Aerial cable—metal | 5.80 |
| c. Aerial cable—fiber | 5.10 |
| d. Underground cable—metal | 5.00 |
| e. Underground cable—fiber | 5.00 |
| f. Buried cable—metal | 5.00 |
| g. Buried cable—fiber | 5.00 |
| h. Conduit systems | 3.50 |
| i. Other | 6.00 |

Dated: January 7, 2011.

Jonathan Adelstein,

Administrator, Rural Utilities Service.