ARCHIVED -  Telecom Order CRTC 99-589

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Telecom Order CRTC 99-589

 

Ottawa, 25 June 1999

 

On 16 December 1998, La Compagnie de Téléphone de Warwick filed an application for approval of depreciation life characteristics.

 

File No.: 8630-W2-01/98

 

1. The Commission has reviewed the depreciation life characteristics contained in the attached Table.

 

2. The Commission finds these depreciation life characteristics to be reasonable with the exception noted below.

 

3. The Commission notes that the methodology used by the company in calculating depreciation expense for new additions during 1998 is not in full compliance with the methodology generally accepted in the industry. However, the Commission is of the view that the company should be given sufficient time to adjust its accounting practices to meet the Commission’s requirement. The Commission therefore accepts the company’s methodology for 1998 and directs the company to use, starting 1 January 1999, the methodology outlined below.

 

4. The Commission orders that:

 

(a) The accounts listed in the attached Table be depreciated using the depreciation life characteristics contained therein.

 

(b) For new additions, starting 1 January 1999, the depreciation expense shall be calculated on a monthly basis using the average depreciable plant balance at the end of each month.

 

Secretary General

 

This document is available in alternative format upon request and may also be viewed at the following Internet site: www.crtc.gc.ca

 

TABLEAU

 

 

LA COMPAGNIE DE TÉLÉPHONE DE WARWICK
CARACTÉRISTIQUES DE DURÉE D’AMORTISSEMENT POUR 1998

 

Répartition DSM
Unitaire 15 ans
Unitaire 30 ans
Unitaire 20 ans
Unitaire 4 ans
Unitaire 7 ans
Unitaire 5 ans
Unitaire 30 ans
Unitaire 30 ans
Unitaire 30 ans
Unitaire 30 ans
Unitaire 30 ans
Unitaire 18 ans
Unitaire 15 ans
Unitaire 19 ans
Unitaire 14 ans
Unitaire 19 ans
Unitaire 18 ans
Unitaire 17 ans
Unitaire 10 ans
Amort. 5 ans
Unitaire 10 ans
Unitaire 10 ans
Unitaire 5 ans
Unitaire 15 ans
Unitaire 6 ans
Unitaire 6 ans
Unitaire 20 ans
Unitaire 20 ans
Unitaire 40 ans
Unitaire 20 ans
Unitaire 25 ans
Unitaire 14 ans
Unitaire 7 ans
Unitaire 14 ans
Unitaire 10 ans
Unitaire 7 ans
Unitaire 5 ans
DSM : Durée de service moyenne

TABLE

 

LA COMPAGNIE DE TÉLÉPHONE DE WARWICK
1998 DEPRECIATION LIFE CHARACTERISTICS

 

Dispersion ASL
Unit 15 yrs
Unit 30 yrs
Unit 20 yrs
Unit 4 yrs
Unit 7 yrs
Unit 5 yrs
Unit 30 yrs
Unit 30 yrs
Unit 30 yrs
Unit 30 yrs
Unit 30 yrs
Unit 18 yrs
Unit 15 yrs
Unit 19 yrs
Unit 14 yrs
Unit 19 yrs
Unit 18 yrs
Unit 17 yrs
Unit 10 yrs
Amort. 5 yrs
Unit 10 yrs
Unit   10 yrs
Unit 5 yrs
Unit 15 yrs
Unit 6 yrs
Unit 6 yrs
Unit 20 yrs
Unit 20 yrs
Unit 40 yrs
Unit 20 yrs
Unit 25 yrs
Unit 14 yrs
Unit 7 yrs
Unit 14 yrs
Unit 10 yrs
Unit 7 yrs
Unit 7 yrs
Unit 5 yrs
ASL: Average Service Life
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