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Special Franchise Assessments and Full Values Procedure for City, Town and Village Assessment Rolls

For questions concerning this procedure contact:

Special Franchise
Phone: (518) 530-4900

1 Scope
2 Valuation of Special Franchise
3 Calculation of Special Franchise Assessments and Full Values
4 Schedules of Service Lives and Salvage Factors

Part 1 Scope 

These procedures shall apply to the calculation and establishment of special franchise full values and assessments for the assessment rolls of cities, towns and county assessing units beginning with the 2006 assessment roll.

Part 2 Valuation of Special Franchise 

  1. Valuation of special franchise property, generally.  
    1. In an assessing unit which has completed a reassessment or which is expected to complete a reassessment, the value of the special franchise property equals the reproduction cost new, less depreciation of the tangible property, plus the value of the intangible property.
    2. In an assessing unit which has not completed a reassessment and which is not expected to complete a reassessment, the value of the base property and the value of the subsequent property are determined as follows: 
      1. The value of the base property equals the value of the tangible base property, plus the value of the intangible base property.  
      2. The value of the subsequent property equals the reproduction cost new, less depreciation of the tangible subsequent property plus the value of the intangible subsequent property.  
  2. Calculation of reproduction cost new.
    1. Reproduction cost new for a valuation unit of an account of property other than telephone and telecommunication property reported under 20 NYCRR 8197-2.1, equals the original cost divided by the year installed index, multiplied by the price level index, as set forth in the Handy-Whitman Index.
    2. Where the Handy-Whitman and the AUS Telephone Plant indices provides semiannual cost indices, the year installed index equals the sum of the following:  
      1. 100 percent of the latest available cost index for a valuation unit installed during the year preceding the year in which the assessment roll on which the special franchise assessment or full value is to be entered is completed and filed; and  
      2. for all other valuation units, the sum of the following:  
        1. 50 percent of the cost index as of July 1st of the year of installation;  
        2. 25 percent of the cost index as of the January 1st immediately preceding that used in subparagraph (i) of this paragraph; and  
        3. 25 percent of the cost index as of the January 1st immediately succeeding that used in subparagraph (i).
    3. Reproduction cost new for a valuation unit of an account of telephone and telecommunication property, reported under 20 NYCRR 8197-2.1, equals the original cost divided by the year installed index, multiplied by the price level index, as set forth in the AUS Telephone Plant.
    4. If a special franchise owner or municipal corporation has previously contested an index, unit price or other figure used in the computation of a special franchise assessment or special franchise full value, and establishes that a different figure should have been used, that figure may be used to compute the tentative special franchise assessment or tentative special franchise full value. 
  3. Valuation of tangible property. 
    1. In an assessing unit which has completed a reassessment or which is expected to complete a reassessment, the reproduction cost new, less depreciation of the tangible property of a special franchise shall be determined as follows:  
      1. The reproduction cost new, less depreciation (RCNLD) of each account of property reported under 20 NYCRR 8197-2.1 is determined as follows:  
        1. Determine the reproduction cost new of each valuation unit by trending surviving original cost.  
        2. Multiply the result for each valuation unit by factors for physical depreciation and subtract the result from subparagraph (i) of this paragraph.  
        3. Multiply the result of subparagraph (ii) by a factor for functional obsolescence, if applicable, and subtract from the result of subparagraph (ii).  
        4. Multiply the result of subparagraph (iii) by a factor for economic obsolescence, if applicable, and subtract from the result of subparagraph (iii).  
        5. In no instance shall the result of the deductions for physical, functional and economic depreciation exceed the minimum percent condition of five percent of reproduction cost new.
      2. The reproduction cost new, less depreciation of each account of property reported under 20 NYCRR 8197-2.3 (or 8197-2.6) is determined as follows:  
        1. Multiply the number of units of measurement in each valuation unit by the appropriate unit price. Prices are on file in the Valuation Services Bureau.  
        2. Multiply the result for each valuation unit by factors for physical depreciation and subtract the result from subparagraph (i) of this paragraph.
        3. Multiply the result of subparagraph (ii) by a factor for functional obsolescence, if applicable, and subtract from the result of subparagraph (ii).  
        4. Multiply the result of subparagraph (iii) by a factor for economic obsolescence, if applicable, and subtract from the result of subparagraph (iii).  
        5. In no instance shall the result of the deductions for physical, functional and economic depreciation exceed the minimum percent condition of five percent of reproduction cost new.
      3. The reproduction cost new, less depreciation (RCNLD) of the tangible property of the special franchise equals the sum of the reproduction costs new, less all forms of depreciation (physical, functional and economic) depreciation of the special franchise in the assessing unit.
    2. In an assessing unit which has not completed a reassessment and which is not expected to complete a reassessment, the value of the tangible base property and the reproduction cost new, less depreciation of the tangible subsequent property of the special franchise owner shall be determined as follows:
      1. The value of the tangible base property is determined by multiplying the surviving original cost of the tangible base property in each account by the percent condition used to establish the 1953 assessment of the special franchise and adding the results for all of the accounts.
      2. The reproduction cost new, less depreciation of the tangible subsequent property is determined in the manner provided in subdivision (a) of this section.
  4. Allowance for physical depreciation.
    1. Subject to the limitations in subdivisions (b) and (c); of this section, in determining the value of tangible property, there shall be an allowance for physical depreciation of surviving property in the account calculated as follows:
      1. Subtract the appropriate net salvage percent from 1.00.
      2. Divide the age of the property by its service life. 
      3. Multiply the result obtained in paragraph (1) by the result obtained in paragraph (2).
    2. In the calculation of physical depreciation, the result of age divided by service life may not exceed 1.0000.
    3. The allowance for physical depreciation may not be greater than:  
      1. 80 percent through 120 percent of service life; At the point where the percent condition reaches 20%, the annual rate of depreciation alters to a slope that is determined by a straight line that decreases at a ratio of an additional 15% condition to the difference between 80% and 120% of service life; or  
      2. 95 percent over 120 percent of service life.
    4. If a special franchise owner or municipal corporation has previously contested a service life, net salvage percentage or other figure used in the computation of a special franchise assessment or special franchise full value, and establishes that a different figure should have been used, that figure may be used to compute the tentative special franchise assessment or tentative special franchise full value.
  5. Allowance for functional obsolescence. There shall be an allowance for functional obsolescence where the application submitted by a special franchise owner demonstrates the existence of functional obsolescence. The allowance shall be expressed as a factor.
  6. Allowance for economic obsolescence. There shall be an allowance for economic obsolescence where the application submitted by a special franchise owner demonstrates the existence of economic obsolescence. The allowance shall be expressed as a factor.
  7. Valuation of intangible property. 
    1. In an assessing unit which has completed a reassessment or which is expected to complete a reassessment, the value of the intangible property shall be the greater of:  
      1. five percent of the reproduction cost new, less depreciation of the tangible property; or  
      2. the capitalized excess earnings attributable to the intangible property in the assessing unit  
      3. if the capitalized excess earnings attributable to the intangible property cannot be determined due to the unavailability of required data, then the value of the intangible property shall equal five percent of the reproduction cost new, less depreciation of the tangible property.
    2. In an assessing unit which has not completed a reassessment and which is not expected to complete a reassessment, the value of the intangible base property and the intangible subsequent property are determined as follows:  
      1. The value of the intangible base property equals five percent of the value of the tangible base property.
      2. The value of the intangible subsequent property is the greater of:  
        1. five percent of the reproduction cost new, less depreciation of the tangible subsequent property; or  
        2. the capitalized excess earnings attributable to the intangible subsequent property in the assessing unit; or  
        3. if the capitalized excess earnings attributable to the intangible subsequent property cannot be determined due to the unavailability of required data, then the value of the intangible subsequent property shall equal five percent of the reproduction cost new, less depreciation of the tangible subsequent property.
  8. Excess earnings rule.
    1. The capitalized excess earnings shall be determined as follows:  
      1. Determine the rate base, the achieved rate of return and the market required rate of return, as defined in subdivision (e) of this section.
      2. Add one percent to the market required rate of return and subtract the sum from the achieved rate of return. 
      3. If the result is greater than zero, multiply the result by the rate base and capitalize the product at a rate equal to the market required rate of return plus one percent.
    2. The capitalized excess earnings attributable to the intangible property or the intangible subsequent property in the assessing unit shall be determined by multiplying the capitalized excess earnings by the State allocation factor, if applicable, and the assessing unit allocation factor.
    3. The computations required by this section shall be based upon averages of the data for the five fiscal years immediately preceding the date as of which the property is to be valued; provided, however, that where less than five years of data are available, the computations shall be based upon the averages of the data that are available within that period.
    4. The computations required by this section shall not apply to a waterworks corporation with annual operating revenues of less than $250,000 or to a cable television company with less than 1,000 subscribers and an operating income for the immediately preceding fiscal year of less than $250,000.
    5. When used in this section:  
      1. Achieved rate of return means net operating income divided by the rate base.  
      2. Amortization means that gradual extinguishment of an amount in an account by distributing the amount over a fixed period, such as the life of the asset or liability to which it applies, or the period during which it is anticipated the benefit will be realized.
      3. Assessing unit allocation factor means:  
        1. in an assessing unit which has completed a reassessment or is expected to complete a reassessment, the ratio that the reproduction cost new, less depreciation of the tangible property within the assessing unit bears to the reproduction cost new, less depreciation of all of the tangible property of the special franchise owner within New York State; or
        2. in an assessing unit which has not completed a reassessment and is not expected to complete a reassessment, the ratio that the reproduction cost new, less depreciation of the tangible subsequent property within the assessing unit bears to the reproduction cost new, less depreciation of all of the tangible property of the special franchise owner within New York State.
      4. Capital structure means the sum of long-term debt, preferred stock, common equity and deferred income taxes using year-end book cost as of the close of the calendar year for special franchise owners which report to the Public Service Commission or the Federal Energy Regulatory Commission, and as of the close of the fiscal year for all other special franchise owners. For purposes of determining the capital structure of a special franchise owner, which is a subsidiary of a parent company, the ratio of debt to equity of the special franchise owner shall be the same as the ratio of debt to equity approved for the special franchise owner by the appropriate regulatory agency in the most recent rate case or, if there has been no such rate case, the ratio of debt to equity of the parent.
      5. Common equity means the amount of common stock plus premium on common stock plus retained earnings less reacquired common stock less common stock expense plus any additional paid-in capital associated with common stock, as reported on the financial statement submitted to the appropriate regulatory agency or ORPTS.
      6. Debt discount means the excess of the face value of the debt securities plus interest accrued at the date of the sale over the cash value of the consideration received from their sale.
      7. Debt expense means all expenses in connection with the issuance and initial sale of evidences of debt, such as fees for drafting mortgages and trust deeds, fees and taxes for issuing or recording evidences of debt, cost of engraving and printing bonds and certificates of indebtedness, fees paid trustees, specific costs of obtaining governmental authority, fees for legal services, fees and commissions paid underwriters, brokers, and salesmen for marketing such evidences of debt, fees and expenses of listing on exchanges and other like costs.
      8. Deferred income taxes means the amount of Federal corporate income tax liability not presently payable resulting from the use of accelerated depreciation and amortization and investment tax credits.
      9. Embedded cost of debt means the annualized interest on long-term debt, plus the annual amortization of debt discount and debt expense, less the annual amortization of a premium on long-term debt, all divided by long-term debt. For a special franchise owner which is subsidiary of a parent company, the embedded cost of debt shall be the same as the embedded cost of debt approved for the special franchise owner by the appropriate regulatory agency in the most recent rate case or, if there has been no such rate case, the embedded cost of debt of the parent.
      10. Embedded cost of preferred stock means preferred stock dividends annualized divided by preferred stock.  
      11. Long-term debt means the unpaid balance of notes, bonds and other evidences of debt payable after one year from the date issued plus any unamortized premium less unamortized debt discount and debt expense and any reacquired long-term debt.
      12. Market required rate of return means:  
        1. Except as otherwise provided in this paragraph, the sum of the following calculations:  
          1. long term debt x embedded cost of debt
            capital structure  
          2. preferred stock x embedded cost of preferred stock
            capital structure  
          3. common equity x rate of return on common equity
            capital structure
        2. For a pipeline corporation which is subject to the jurisdiction of the Federal Energy Regulatory Commission (FERC) pursuant to the Connolly Hot Oil Act (15 USC §§ 715 et seq.), the yield shall be the median return on rate base for like companies as reported in the annual report to FERC.
        3. For a cable television company or a pipeline corporation which is also an unregulated special franchise owner, the yield shall be the average return on common equity calculated from the financial reports for like companies.
      13. Preferred stock means the amount of the preferred stock plus any unamortized premium on preferred stock less reacquired preferred stock less preferred stock expense, plus any additional paid in capital associated with preferred stock.
      14. Premium means, as applied to securities issued or assumed by the special franchise owner, the excess of the cash value of the consideration received from their sale over the sum of their par (stated value of the stocks without par value) or face value and interest or dividends accrued at the date of sale.
      15. Prepayments means outlays for benefits or services which apply to or will directly benefit future operations.
      16. Rate base means the value of a special franchise owner's investment on which it is allowed to earn a return, including but not limited to the net original cost of net utility plant or net telephone plant as reported to the appropriate regulatory agency, working capital requirements and construction work in progress, the net of non regulatory assets and liabilities which the company is allowed to earn on less plant acquisition adjustments, except that:  
        1. in the case of a pipeline corporation which is subject to the jurisdiction of the Federal Energy Regulatory Commission pursuant to the Connolly Hot Oil Act (15 USC §§ 715 et seq.), rate base means the reproduction cost new, less depreciation of improvements and personal property, the value of land, the value of rights-of-way and working capital, and
        2. in the case of a cable television company or a pipeline corporation which is also an unregulated special franchise owner, rate base means the reproduction cost new, less depreciation of improvements and personal property, the value of land and working capital.
      17. Rate of return on common equity means the rate of return on common equity most recently allowed by the appropriate regulatory agency. If there has been no such allowance within the last two calendar years, a rate of return on common equity is derived from the average of common equity rate of return from similar type corporations.
      18. State allocation factor means:  
        1. For an interstate company other than a pipeline corporation, the revenues within New York divided by the gross revenues.
        2. For an interstate pipeline corporation, the sum of: 
          1. Barrels, MCFs or Dekatherms Delivered in New York x 25%
            total Barrels, MCFs or Dekatherms Delivered  
          2. Investment in Pipeline in New York x 45%
            Total Investment in Pipeline
          3. Mileage in New York x 30%
            Total Mileage
      19. Working capital means an allowance for expenditures required to conduct business including, but not limited to material and supplies, and prepayments. The working capital component of rate base shall be computed as follows:
        1. For purposes of electric, gas and steam, the maintenance expenses are added to the operation expenses from which purchased electric and gas are subtracted to arrive at net operating expenses. One seventh of the net operating expenses are then added to materials and supplies, gas stored underground, liquefied natural gas and prepayments.
        2. For purposes of water, the maintenance expenses are added to the operation expenses from which purchased water is subtracted arriving at net operating expenses. One seventh of the net operating expenses is then added to materials and supplies and prepayments.
        3. For purposes of telephone, telecommunications and CATV seven percent of the operating expenses less depreciation is added to the materials and supplies and prepayments.

Part 3 Calculation of Special Franchise Assessments and Full Values

  1. Computation of tentative special franchise full value and tentative special franchise assessment.  
    1. In an assessing unit which has completed, or is expected to complete, a reassessment, the tentative full value shall be computed as follows:  
      1. The full value of the special franchise property is computed at the "full value standard" for the current assessment roll.
    2. In an assessing unit which has not completed a reassessment and which is not expected to complete a reassessment and still has utility base property, the tentative special franchise assessment shall be computed as follows:  
      1. The assessed value of the base property is determined by multiplying the value thereof by the final State equalization rate for the 1953 assessment roll.  
      2. The full value of the subsequent property is computed at the "full value standard" for the current assessment roll  
      3. The assessed value of the subsequent property is determined by multiplying the full value thereof by the final State equalization rate for the latest final assessment roll; provided, however, that if the final equalization rate for that roll has not been established at the time the tentative special franchise assessment is to be determined, the tentative equalization rate for that roll shall be used in lieu thereof.  
      4. The tentative special franchise assessment equals the assessed value of the base property plus the full value of the subsequent property.
    3. The inventory date of special franchise property shall be July 1st of the year preceding the year in which the assessment roll on which the special franchise assessment or full value will be entered is filed in the office of the city or town clerk, except that the value shall include significant changes to plant and equipment of $25,000 or more per SWIS/plant account reported by the special franchise owner for the six months prior to the inventory date.

      The inventory date shall be July 1st of the second year preceding the date required by law for filing of the final assessment roll for purposes of all village assessment rolls.

 Part 4 Schedules of Service Lives and Salvage Factors

1. Schedule of service lives and net salvage percentages for Class A and Class B utilities, as defined by the Public Service Commission, for property outside of New York City:

Account Number

Account Name

Service Life

Net Salvage Percentage

190.0

All Electric

50

0

353.0

Trans Station Equipment

40

(5)

354.0

Trans Towers and Fixtures

50

(10)

355.0

Trans Poles and Fixtures

40

(10)

356.0

Trans OH Conductors & Devices

45

(5)

357.0

Trans Underground Conduit

60

(5)

358.0

Trans UG Conductors & Devices

45

(5)

362.0

Station Equipment

40

0

364.0

Poles, Towers & Fixtures

35

(20)

365.0

Overhead Conductors & Devices

40

(10)

366.0

Underground Conduit

65

(5)

367.0

UG Conductors & Devices

40

(5)

368.0

Line Transformers

30

0

369.0

Services

35

(45)

369.1

Overhead Services

35

(40)

369.2

Underground Services

40

(35)

371.0

Inst. on Customer Premises

20

0

373.0

Street Lighting

25

(25)

373.1

Overhead Street Lighting

20

(25)

373.2

Underground Street Lighting

30

(20)

397.0

Communications Equipment

15

5

STEAM

Account Number

Account Name

Service Life

Net Salvage Percentage

353.0

Mains

50

(10)

359.0

Services

50

(10)

GAS

Account Number

Account Name

Service Life

Net Salvage Percentage

290.0

All Gas

50

0

332.0

Field Lines

40

(5)

334.0

Field M&R Station Equip.

35

(5)

353.0

Lines

40

(5)

367.0

Trans Mains

55

(10)

369.0

Trans Measuring & Regulating

30

(5)

376.0

Mains

60

(15)

377.0

Compressor Station Equipment

25

(10)

378.0

Measuring & Regulating-Genera

35

(5)

380.0

Services

45

(35)

385.0

Industrial Measuring & Reg.

30

(5)

387.0

Other Equipment

20

0

PIPELINE

Products Pipeline

Account Number

Account Name

Service Life

Net Salvage Percentage

153.0

Line Pipe

40

(5)

160.0

Other Station Equipment

30

(5)

Gas Pipeline

Account Number

Account Name

Service Life

Net Salvage Percentage

332.0

Field Lines

50

(20)

367.0

Transmission Mains

50

(10)

369.0

Meas. & Reg. Equipment

30

(5)

LOCAL EXCHANGE COMPANIES

Account Number

Account Name

Service Life

Net Salvage Percentage

2212.0

Digit Electronic Switching

16

(7)

2215.0

Electro-Mech Switching

16

(7)

2232.0

Circuit Equipment

12

(2)

2232.1

Digital Circuit

12

(2)

2232.2

Analog Circuit

10

(2)

2232.3

Fiber Optic Circuit

12

5

2351.0

Public Telephones

12

0

2411.0

Pole Lines

25

(35)

2421.4

Aerial Cable-Metallic

22

(10)

2421.5

Aerial Cable-Fiber Optic

25

(10)

2422.4

Underground Cable-Metallic

22

(10)

2422.5

Underground Cable-F.Optic

30

(5)

2423.4

Buried Cable-Metallic

22

(3)

2423.5

Buried Cable-F.Optic

30

(3)

2424.4

Submarine Cable-Metallic

25

(2)

2424.5

Submarine Cable-F.Optic

35

(2)

2431.0

Aerial Wire

10

(40)

2441.0

Underground Conduit

55

(20)

7900.0

All Telephone

31

(9)

LONG DISTANCE COMPANIES (CARRIER)

Account Number

Account Name

Service Life

Net Salvage Percentage

2232.1

Digital Circuit

10

(2)

2232.2

Analog Circuit

10

(2)

2232.3

Fiber Optic Circuit

10

5

2411.0

Pole Lines

25

(35)

2421.4

Aerial Cable-Metallic

22

(10)

2421.5

Aerial Cable-F. Optic

25

(10)

2422.4

Underground Cable-Metallic

22

(10)

2422.5

Underground Cable-F. Optic

25

(5)

2423.4

Buried Cable-Metallic

22

(3)

2423.5

Buried Cable-F. Optic

25

(3)

2424.4

Submarine Cable-Metallic

25

(2)

2424.5

Submarine Cable-F. Optic

25

(2)

2431.0

Aerial Wire

10

(40)

2441.0

Underground Conduit

55

(20)

WATER

Account Number

Account Name

Service Life

Net Salvage Percentage

321

Pumping Structures & Impr.

45

(5)

325

Electric Pumping Equip.

30

5

343

Mains

85

(10)

345

Services

50

(50)

348

Hydrants

50

(15)

349

Other Plant (Trans & Dist.)

30

0

2.  Schedule of service lives and net salvage percentages pertaining to Class C and Class D utilities, as defined by the Public Service Commission, for property outside of New York City:

ELECTRIC

Account Number

Account Name

Service Life

Net Salvage Percentage

354.1

Poles, Towers & Fixtures

35

(20)

354.2

Overhead Cond. & Devices

40

(10)

354.3

Overhead Services

35

(40)

356.1

Underground Conduit

65

(5)

356.2

Underground Cond. & Devices

40

(5)

356.3

Underground Services

40

(35)

358.0

Line Transformers

30

0

363.0

St. Lighting & Sig Sys.

25

(25)

WATER

Account Number

 Account Name

 Service Life

 Net Salvage Percentage

321.0

Mains

85

(10)

323.0

Services

50

(50)

326.0

Fire Protection Plant

50

(15)

326.1

Hydrants

50

(15)

3.  Schedule of service lives and net salvage percentages pertaining to cable television companies for property outside New York City:

CABLE TELEVISION

Account Number

Composite Mile Name

Service Life

Net Salvage Percentage

1242.110

Aerial Cable-Owned Poles

21

(10)

1242.120

Aerial Cable-Leased Poles

15

(10)

1242.410

Undergrnd Cable-Owned Cond.

21

(10)

1242.420

Undergrnd Cable-Leased Cond.

15

(10)

1242.500

Buried Cable

15

(3)

4.  Schedule of service lives and net salvage percentages for Class A and Class B utilities, as defined by the Public service Commission, for property inside New York City:

ELECTRIC New York

Account Number

Account Name

Service Life

Net Salvage Percentage

190.0

All Electric

50

0

353.0

Trans Station Equipment

40

(10)

354.0

Trans Towers and Fixtures

45

(25)

355.0

Trans Poles and Fixtures

30

(15)

356.0

Trans OH Conductors & Devices

30

(10)

357.0

Trans Underground Conduit

60

(5)

358.0

Trans UG Conductors & Devices

40

0

362.0

Station Equipment

40

(1)

364.0

Poles, Towers & Fixtures

33

(25)

365.0

Overhead Conductors & Devices

38

(15)

366.0

Underground Conduit

70

(5)

367.0

UG Conductors & Devices

40

(10)

368.0

Line Transformers

40

(5)

369.0

Services

35

(45)

369.1

Overhead Services

35

(45)

369.2

Underground Services

50

(40)

371.0

Inst. on Customer Premises

15

0

373.0

Street Lighting

25

(15)

373.1

Overhead Street Lighting

25

(15)

373.2

Underground Street Lighting

40

(15)

397.0

Communications Equipment

15

5

STEAM New York City

Account Number

Account Name

Service Life

Net Salvage Percentage

353.0

Mains

50

(10)

359.0

Services

50

(10)

GAS New York City

Account Number

Account Name

Service Life

Net Salvage Percentage

290.0

All Gas

50

0

367.0

Trans Mains

55

(15)

369.0

Trans Measuring & Reg.

30

(5)

376.0

Mains

70

(25)

377.0

Compressor Station Equip.

25

(10)

378.0

Measuring & Regulating-Gen

35

(10)

380.0

Services

45

(50)

385.0

Industrial Measuring & Reg.

30

(5)

387.0

Other Equipment

20

0

PIPELINE New York City Products Pipeline

Account Number

Account Name

Service Life

Net Salvage Percentage

153.0

Line Pipe

50

(5)

160.0

Other Station Equipment

30

(5)

LOCAL EXCHANGE COMPANIES New York City

Account Number

Account Name

Service Life

Net Salvage Percentage

2212.0

Digit Electronic Switching

16

(7)

2215.0

Electro-Mech Switching

16

(7)

2232.0

Circuit Equipment

10

(5)

2232.1

Digital Circuit

10

(5)

2232.2

Analog Circuit

10

(5)

2232.3

Fiber Optic Circuit

10

5

2351.0

Public Telephones

10

0

2411.0

Pole Lines

35

(40)

2421.4

Aerial Cable-Metallic

22

(10)

2421.5

Aerial Cable-Fiber Optic

25

(10)

2422.4

Underground Cable-Metallic

22

(10)

2422.5

Underground Cable-F.Optic

30

(5)

2423.4

Buried Cable-Metallic

22

(3)

2423.5

Buried Cable-F.Optic

30

(3)

2424.4

Submarine Cable-Metallic

25

(7)

2424.5

Submarine Cable-F.Optic

35

(7)

2431.0

Aerial Wire

10

(45)

2441.0

Underground Conduit

60

(20)

7900.0

All Telephone

31

(9)

LONG DISTANCE COMPANIES (CARRIER) New York City

Account Number

Account Name

Service Life

Net Salvage Percentage

2232.1

Digital Circuit

10

(5)

2232.2

Analog Circuit

10

(5)

2232.3

Fiber Optic Circuit

10

5

2411.0

Pole Lines

35

(40)

2421.4

Aerial Cable-Metallic

22

(10)

2421.5

Aerial Cable-F. Optic

25

(10)

2422.4

Underground Cable-Metallic

22

(10)

2422.5

Underground Cable-F. Optic

30

(5)

2423.4

Buried Cable-Metallic

22

(3)

2423.5

Buried Cable-F. Optic

30

(3)

2424.4

Submarine Cable-Metallic

25

(7)

2424.5

Submarine Cable-F. Optic

35

(7)

2431.0

Aerial Wire

10

(45)

2441.0

Underground Conduit

60

(20)

WATER New York City

Account Number

Account Name

Service Llife

Net Salvage Percentage

321

Pumping Structures & Impr.

45

0

325

Electric Pumping Equip.

30

10

343

Mains

100

(20)

345

Services

50

(50)

348

Hydrants

50

(15)

349

Other Plant (Trans & Dist.)

30

0

Schedule of service lives and net salvage percentages pertaining to cable television companies for property inside New York City

CABLE TELEVISION New York City

Account Number

Composite Mile Name

Service Life

Net Salvage Percentage

1242.110

Aerial Cable-Owned Poles

21

(10)

1242.120

Aerial Cable-Leased Poles

15

(10)

1242.410

Undergrnd Cable-Owned Cond.

21

(10)

1242.420

Undergrnd Cable-Leased Cond.

15

(10)

1242.500

Buried Cable

15

(3)

Updated: