ARCHIVED -  Telecom Order CRTC 96-1122

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Telecom Order

Ottawa, 9 October 1996
Telecom Order CRTC 96-1122
IN THE MATTER OF applications by Bell Canada dated 21 April 1995 and 31 May 1996, for approval of depreciation life characteristics.
WHEREAS the Commission has reviewed the depreciation life characteristics contained in the attached Tables;
WHEREAS on 2 July 1996, the Canadian Cable Television Association (CCTA) requested a delay in the approval of the 1996 depreciation filing until a full review of its results could be undertaken through the course of the proceeding initiated by Price Cap Regulation and Related Issues, Telecom Public Notice CRTC 96-8, 12 March 1996 (the price cap proceeding);
WHEREAS CCTA requested, in the alternative, that the Commission initiate a separate public review of the 1996 filing;
WHEREAS CCTA submitted that approval at this time of the 1996 filing would prejudice critical issues to be addressed in the price cap proceeding;
WHEREAS on 11 July 1996, AT&T Canada Long Distance Services Company (formerly Unitel Communications Company) supported CCTA's request that the Commission delay approval of the 1996 filing;
WHEREAS the Commission finds the depreciation life characteristics listed in Table 1 are in conformance with the Commission's Phase I directives on depreciation;
WHEREAS the Commission finds that, as a result of the financial impact of the depreciation life characteristics listed in Table 2, the Commission is prepared to give interim approval only to these life characteristics; and
WHEREAS parties may address the reasonableness of the life characteristics in Table 2 during the price cap proceeding -
IT IS HEREBY ORDERED THAT:
1. The accounts listed in the attached Table 1 be depreciated using the life characteristics contained therein.
2. On an interim basis, pending final disposition at a later date, the accounts listed in the attached Table 2 be depreciated using the life characteristics contained therein.
Allan J. Darling
Secretary General
 TABLE 1
 (Page 1 of 3)
 BELL CANADA
 DEPRECIATION LIFE CHARACTERISTICS
 Account Description Dispersion AYFR/ASL
 221.3 COE - Analog Switching 1998
 221.5-100 COE - Transmission - Iowa S-0 10 yrs
 Deferable Plug-ins - Analog
 221.5-200 COE - Transmission Iowa S-2 14 yrs
 Hardwired - Analog
 221.5-300 COE - Transmission - GM-4 14 yrs
 Deferable Plug-ins - Digital
 221.5-400 COE - Transmission - Iowa R-3 13 yrs
 Data Multiplex
 221.5-500 COE - Transmission - Iowa R-4 15 yrs
 Hardwired - Fibre Optics
 221.5-600 COE - Transmission - Iowa S-2 16 yrs
 Hardwired - Digital - Other
 221.5-700 COE - Transmission - Iowa S-1 14 yrs
 Hardwired - S/DMS
 Access Node
 221.5-800 COE - Transmission - Iowa R-1 15 yrs
 Hardwired - Remote
 Concentrators
 221.6 COE - Transmission - Radio Iowa R-2 14 yrs
 221.7-400 COE - Digital - TOPS Iowa R-2 10 yrs
 221.8-200 COE - Power Equipment GM -5 18 yrs
 221.8-300 COE - Fiber Connectors Iowa S-1 20 yrs
 231.1 Station Apparatus - GM-5 8 yrs
 Teletypewriters
 TABLE 1
 (Page 2 of 3)
 BELL CANADA
 DEPRECIATION LIFE CHARACTERISTICS
 Account Description Dispersion ASL
 231.2 Station Apparatus - Tel. & Misc. GM-4 5 yrs
 Single Line & Non-Exclusive
 231.3 Station Apparatus - GM-5 7 yrs
 Radio Telephone
 231.4 Station Apparatus - GM-4 20 yrs
 Coin & Booths
 231.6 Station Apparatus - Data GM-5 6 yrs
 231.8 Station Apparatus - GM-4 6 yrs
 Telephone & Miscellaneous
 232.1 Station Connections - Iowa R-2 21 yrs
Outside Service Wire
 232.2 Station Connections - GM-5 18 yrs
 Inside Wire
 241 Pole Lines Iowa O-1 28 yrs
 242.5 Fibre Optic Cable Iowa S-1 20 yrs
 244 Underground Conduit & GM-5 55 yrs
 Manholes
 261.1 Furniture and Office Equipment Iowa O-2 12 yrs
 261.2 F&OE - General Purpose Iowa R-3 11 yrs
 Computers - Telephone Plant
 Operations
 261.3 F&OE - General Purpose GM-4 6 yrs
 Computers - Other
 261.4 F&OE - Office Equipment and Iowa S-1 7 yrs
 Personal Computers
 TABLE 1
 (Page 3 of 3)
 BELL CANADA
 DEPRECIATION LIFE CHARACTERISTICS
 Account Description Dispersion ASL
 264.1 V&OWE - Motor Vehicles Iowa L-4 9 yrs
 264.2 Shop, Work Centre and Iowa S-0 15 yrs
 Plant Equipment
 264.5 Tools and Work Equipment Iowa L-1 20 yrs
 ASL - Average Service Life
 AYFR - Average Year of Final Retirement
 TABLE 2
 BELL CANADA
 DEPRECIATION LIFE CHARACTERISTICS
 Account Description Dispersion ASL
 221.7-500 COE - Digital Multiplex System - Iowa R-2 19.5 (18) yrs
 Local
 221.7-600 COE - Digital Multiplex System - Iowa R-2 19.5 (18) yrs
 Toll
 221.8-100 COE - Common Equipment Iowa R-2 30 (21) yrs
 242.1 Aerial Cable Metallic Iowa R-2 24 (21) yrs
 242.2 Underground Cable - Metallic Iowa R-2 31 (21) yrs
 242.3 Buried Cable Metallic Iowa S-1 24 (21) yrs
 242.4 Submarine Cable Metallic Iowa R-2 28 (21) yrs
 Note: The first number in the ASL column represents the currently approved ASL. The number in brackets represents Bell's proposed ASL.
 ASL - Average Service Life

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