ARCHIVED - Telecom Order CRTC 99-1197
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Telecom Order CRTC 99-1197 |
|
| Ottawa, 22 December 1999 | |
| On 30 September 1999, North Renfrew Telephone Company Limited (North Renfrew) filed an application for changes to its depreciation life characteristics for 1999. | |
| File No.: 8630-N10-01/99 | |
| 1. The Commission has reviewed the depreciation life characteristics submitted by North Renfrew and has determined that its proposal is reasonable except as noted below. | |
| 2. For Central Office Digital Switching Equipment Software, the Commission notes that the methodology used by North Renfrew to calculate depreciation expense on any new investment is inconsistent with the approach approved by the Commission for other independent telephone companies. The Commission's accepted methodology has been to amortize any new investment over a 60-month period, beginning on the date at which the investment is made. | |
| 3. In light of the foregoing, the Commission orders that: | |
| a) the accounts listed in the attached Table be depreciated using the depreciation life characteristics contained therein; and | |
| b) the depreciation expense for any investment in 1999 or beyond in the Central Office Digital Switching Equipment Software account is to be calculated over a 60-month period beginning on the date at which the investment is made. | |
| 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 |
|
TABLE |
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|
NORTH RENFREW TELEPHONE COMPANY LIMITED |
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|
Account Description |
Dispersion |
AYFR/ASL |
|
Buildings |
Unit |
25 years |
|
Grounds |
Unit |
15 years |
|
Main distribution frame |
Unit |
20 years |
|
Central office – Power |
Unit |
15 years |
|
Other circuit |
Unit |
12 years |
|
Central office circuit fibre optics |
2004 |
|
|
Voice messaging equipment |
2002 |
|
|
Central office digital switching equipment |
2004 |
|
|
Internet |
Unit |
5 years |
|
Central office digital switching equipment software |
Amortization |
5 years |
|
Equal access software |
Amortization |
10 years |
|
Telephone sets |
Unit |
5 years |
|
Copper cable and station connection |
Unit |
18 years |
|
Fibre cable |
Unit |
18 years |
|
Vehicles |
Unit |
11 years |
|
Tools and test sets |
Unit |
5 years |
|
Furniture |
Unit |
20 years |
|
Office Equipment |
Unit |
5 years |
|
AYFR: Average year of final retirement |
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