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Telecom Order CRTC 99-1058
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Ottawa, 8 November 1999
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On 23 June 1999, Télébec ltée (Télébec) filed an application for approval of depreciation life characteristics.
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File No.: 8630-T5-03/99
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1. The Commission has reviewed the application and finds the proposed depreciation life characteristics to be reasonable with the exceptions noted below.
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2. The Commission is of the view that Télébec has not provided sufficient justification for the changes in the life characteristics for the following two accounts: Aerial Cable - Metallic and Underground Cable - Metallic.
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3. Accordingly, the Commission is of the view that an Average Service Life of 22 years for Aerial Cable - Metallic and of 20 years for Underground Cable - Metallic are more reasonable.
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4. In light of the foregoing, the Commission orders that:
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The accounts listed in the attached Table be depreciated using the depreciation life characteristics contained therein.
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Secretary General
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This document is available in alternative format upon request and may also be viewed at the following Internet site: www.crtc.gc.ca
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TABLE
TÉLÉBEC LTÉE
1999 DEPRECIATION LIFE CHARACTERISTICS
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Account
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Description
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Dispersion
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ASL
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212
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Buildings
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Iowa - L2
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27 years
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225
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COE - Circuit
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Iowa - R1
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14 years
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226
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COE - Radio
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Iowa - R1
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17 years
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227
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COE - Digital Switching Equipment
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Iowa - R2
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14 years
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232
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Outside Wire
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Iowa - S0
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21 years
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234
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Large PBX
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GM - 1
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6 years
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241
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Poles
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Iowa - R1
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23 years
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242
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Aerial Cable - Metallic
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Iowa - S0
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22 years
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243
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Underground Cable - Metallic
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Iowa - S0
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20 years
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244
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Buried and Submarine Cable - Metallic
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Iowa - L1
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21 years
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262
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Computers - Plant Application
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Iowa - L2
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8 years
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263
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Computer - Other
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GM - 4
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5 years
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264
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Vehicles
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Iowa - S3
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9 years
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265
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Tools
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Iowa - R3
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20 years
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ASL: Average Service Life
Date Modified: 1999-11-08
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