ARCHIVED -  Telecom Order CRTC 99-589

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