FCC 92-38 Federal Communications Commission Record 7 FCC Red No. 3 
Before the 
Federal Communications Commission 
Washington, D.C. 20554 
In the Matter of 
The Prescription of Revised 
Percentages of Depreciation 
pursuant to the Communications 
Act of 1934, as amended for: 
AT&T Communications 
Cincinnati Bell 
Telephone Company 
Citizens Utilities 
Company of California 
Conte! of California 
Conte! of New York. Inc. 
GTE North Incorporated 
GTE Northwest Incorporated 
GTE South Incorporated 
Illinois Bell 
Telephone Company 
Nevada Bell 
New Jersey Bell 
Telephone Company 
Pacific Bell 
The Bell Telephone 
Company of Pennsylvania 
The Chesapeake and 
Potomac Telephone 
Company of West Virginia 
The Diamond Staie 
Telephone Company 
US West Communications 
AAD 91-50 
MEMORANDUM OPINION AND ORDER 
Adopted: January 28, 1992; Released: January 31, 1992 
By the Commission: 
See generally 47 U.S. C § 220(b)(l982). In recent years, we 
have also prescribed amortization amounts in lieu of depreci­
ation rates to resolve certain depreciation accounting problems. 
See Amortization of Depreciation Reserve Imbalances of Local 
Exchange Carriers. Report and Order, 3 FCC Red ( 1988)(herein 
after. the Amortization Order). An amortization amount is a 
specific amount to be charged to depreciation expense each year. 
2 Pursuant to our rules. the depreciation rate for an account is 
a function of life and salvage estimates and the book reserve 
ratio. See 47 C.F.R. Section 32.2000(g)(2)(ii). 
1050 
I. INTRODUCTION 
1. In this Memorandum Opinion and Order, we pre­
scribe depreciation rates and amortizations for fifteen 
Local Exchange Carriers (LECs) and one interexchange 
carrier (AT&T) that filed requests for such changes in 
1991. We determined these depreciation rates and am­
ortizations after considering the studies underlying the 
carriers' requests. staff analysis and recommendations, and 
the comments of the interested parties. 
II. BACKGROUND 
2. This Commission is required by the Communications 
Act of 19341 to prescribe the depreciation rates that are 
used to compute depreciation expense for communica­
tions common carriers. Depreciation is an important fac­
tor in the determination of a carrier's net investment and 
the level of earnings that it reports for financial and 
regulatory purposes. In recent years, depreciation expense 
has become the largest operating expense, amounting to 
22% of total operating expenses of the LECs and AT&T 
in 1990. Since depreciation rates are based upon esti­
mates,2 these rates require periodic review to ensure their 
reasonableness. 
3. It is our practice to review and as necessary revise 
carriers' depreciation rates and amortizations once every 
three years. We review depreciation rates for approxi­
mately one-third of the larger carriers each year. Our 
review procedures are as follows: (a) carriers submit de­
preciation studies, which consist of a variety of data re­
lated to the carriers· recent plant retirements and plans 
for future plant retirements: (b) the Bureau independently 
analyzes carriers' proposals and depreciation data and pre­
pares its own preliminarr proposals. which are forwarded 
to the state commissions· and the carriers: (c) representa­
tives from the Bureau. the state commissions and the 
carriers then meet to discuss the various proposals (i.e., 
the three-way meetings), .and at the conclusion of these 
meetings, the Bureau makes its recommendations: (d) the 
carriers then formally file for revised depreciation rates 
that may or may not agree with the Bureau's proposals: 
(e) the Bureau issues a Public Notice requesting com­
ments on the proposed depreciation rate changes: and (f) 
after reviewing the complete record. the Commission pre­
scribes revised depreciation rates. 
4. This year. in accordance with our triennial schedule. 
thirteen of the sixteen carriers listed in the caption sub­
mitted full studies proposing revised depreciation rates 
and amortizations based upon revised estimates of the 
primary depreciation factors (i.e., equipment service life, 
net salvage and mortality dispersion patterns). Two car­
riers submitted studies using our streamlined procedures4 
3 This coordination is conducted pursuant to Section 220(i) of 
the Communications Act of 1934, as amended, 47 U.S.C. § 
220(i). 
4 See The Prescription of Revised Percentages of Depreciation 
Pursuant to Section 220(b) of the Communications Act of 1934, 
as amended for: AT&T-Long Lines Department,% FCC 2d 257 
( 1983) (1983 Depreciation Order). In that Order. we established 
streamlined study procedures whereby carriers could file for the 
annual update of rates as necessary between triennial reviews 
using the same equipment life and salvage estimates that under­
lie prescribed rates. Bell of Pennsylvania. C&P of West Virginia 
and GTE South-Virginia filed using these procedures. 
7 FCC Red No. 3 Federal Communications Commission Record FCC 92-38 
and one carrier5 submitted a full study and a streamlined 
study. Following the procedures outlined above, the Bu­
reau proposed rates and amortizations in a Public Notice 
released August 16, 1991.6 The Bureau transmitted to each 
carrier and respective state commission a copy of the 
Public Notice and a list of depreciation factors .used to 
calculate its recommended depreciation rates and am­
ortizations. GTE Service Corporation filed comments. 
Cincinnati Bell, Pacific Telesis. Southern New England 
Telephone and Southwestern Bell filed reply comments. 
III. DISCUSSION 
A. The Depreciation Rate Proposals 
5. The rates and amortizations that the Bureau pro­
posed in the Public Notice are the same rates and am­
ortizations that the carriers requested in their formal 
filings. For some of the accounts, the carriers' preliminary 
proposals had been different. However. after discussions at 
the three-way meetings, carriers revised those proposals in 
their filings. No party filed an objection to these rates and 
amortizations. 7 We conclude, based upon the record in 
this proceeding, that the carriers' proposed depreciation 
rates and amortizations are consistent with the Commis­
sion's depreciation policies and are adequately supported 
by the carriers· underlying studies. Accordingly. we pre­
scribe those rates and amounts. We discuss below other 
issues raised by the carriers' studies. 
B. Amortization for Dying Accounts 
6. Our current procedures8 produce a number of tech­
nical problems when applied to accounts that are rapidly 
heing phased out (i.e .. "dying accounts"). For example. if 
the final date of retirement is mis-forecast by as little as a 
few months. unless substantial revisions are made to the 
depreciation rates. reserve imbalances can result. The 
most practical way of resolving this problem is to apply 
an amortization procedure which adjusts the depreciation 
expense each month to reflect the current plant and 
reserve balances.9 This allows the carriers to reduce the 
net plant to zero in relatively equal increments, without 
wide vacillation in the rates. 
7. During the 1991 review, the Bureau identified 27 
"dying accounts" and concluded that the use of an am­
ortization procedure to write off these accounts is consis­
tent with this Commission's policy and practice. No 
commenting party opposed this proposal for these ac-
5 GTE South submitted a full study for its Kentucky. North 
Carolina and West Virginia jurisdictions anc;I a streamlined 
study for its Virginia jurisdiction. 
6 Comments Invited On Depreciation Rate Prescriptions Pro­
posed For Domestic Telephone Carriers, 6 FCC Red 5015 (1991) 
(Public Notice). 
' GTE's comments addressed the effective dates of depreciation 
prescriptions. GTE requested that the FCC not insist on an 
effective date of January l of the filing year, proposing an 
alternative that would permit carriers to choose their effective 
dates. Cincinnati Bell, Pacific Telesis. Southern New England 
Telephone and Southwestern Bell all supported GTE's com­
ments regarding the effective date. We have already determined 
an effective date policy in another proceeding. See The Prescrip­
tion of Revised Percentages of Depreciation pursuant to the 
Communications Act of 1934, as amended. for Alascom. Inc. et 
1051 
counts. We conclude that special amortization procedures 
should be used for the accounts and amortization periods 
indicated below: 
Carrier and Period 
Jurisdiction Account (Months) 
AT&T Analog ESS 24 
Communications 12 
Crossbar 
Operator 
Systems-TSPS 12 
Aerial Cable-
Metallic 12 
C&P of West Analog 
Virginia ESS 36 
Cincinnati Operator 
Bell-Ohio Systems 24 
GTE North· Operator 
Illinois Systems 12 
-Michigan Analog 
ESS-ETS4 12 
GTE South- Operator 
Kentucky Systems 24 
-North Radio 
Carolina Svstems 12 
-West Analog 
Virginia ESS 36 
Operator 
Systems 24 
GTE West- Operator 
Idaho Systems-TSPS 36 
Nevada Bell Analog ESS 60 
Pacific Bell Crossbar 36 
Step-by-Step 12 
US West 
Communica· 
tions-Arizona Crossbar -18 
Operator Systems 12 
-Colorado Crossbar 30 
Step-by-Step 36 
Operator 
Svstcms 12 
-Idaho Crossbar 12 
Step-by-Step 12 
-Montana Operator 
Systems 12 
-New Mexico Crossbar 2-1 
-Utah Operator 
Systems 18 
-Wyoming Operator 
Systems 12 
8. The special procedures for calculating the amortiza-
tion for "dying accounts" are as follows: 
al., FCC 92-37 (adopted January 28, 1992) (Effective Date Re­
consideration Order). Accordingly, we do not address either 
GTE"s comments or the reply comments here. 
8 Currently, the Commission uses the remaining-life proce­
dure. See, Amendment of Part 31 (Uniform Systems of Ac­
counts for Class A and Class B Telephone Companies), 83 FCC 
2d 267 ( 1980) (Property Depreciation) reconsideration, 87 FCC 2d 
916 ( 1981). Supplemental Opinion and Order. 87 FCC 2d 1112 
( 1981). 
Q See, e.g., The Prescription of Revised Percentages of Depreci­
ation pursuant to Section 220(b) of the Communications Act of 
1934, as amended, for: American Telephone and Telegraph 
Company et al., 96 FCC 2d 257 ( 1983). 
FCC 92-38 Federal Communications Commission Record 7 FCC Red No. 3 
a. Determine the net service value at the beginning 
of each month by subtracting the reserve balance 
and the future net salvage estimate from the plant 
balance. 
b. Divide the net service value determined in Step 
(a) by the number of months remaining in the 
amortization period. For example if the amortiza­
tion period is 36 months, the first month's amortiza­
tion is 1136 of the net service value at the beginning 
of the first month. The second month's amortization 
is 1135 of the net service value at the beginning of 
the second month. and so on. 
C. Effective Date 
9. The carriers listed in the caption filed for various 
effective dates from January 1, 1991 to January 1, 1992. 
In the Effective Date Reconsideration Order 10 the Commis­
sion affirmed its previous determination that all depreci­
ation prescriptions should become effective on January 1 
of the study year. However. the Commission decided that 
rate-of-return carriers studied in the 1991 represcription 
should be allowed to apply the effective date requested in 
their formal filings. Two of the carriers studied in this 
1991 represcription, Cincinnati Bell and Citizens Utilities 
of California, are rate-of-return carriers. Cincinnati Bell 
requested a July I. 1991 effective date and Citizens Utili­
ties of California requested a January l. 1991 effective 
date. As shown in the Appendix. we are adopting a Janu­
ary l. 1991 effective date for all carriers except Cincinnati 
Bell. For Cincinnati Bell, we are adopting a July 1, 1991 
effective date. 
D. Submission of Whole-Life Depreciation Parameters 
10. In many of the depreciation prescription orders that 
the Commission has approved since its decision in Prop­
erty Depreciation, 11 the Commission has expressed its con­
cern with the size of the depreciation reserve imbalance. 
Because of the rapid rate of technological advancement in 
the industry, we continue to believe that the industry's 
reserve condition is extremely important. In order to 
adequately calculate the reserve condition. it is necessary 
to consider the whole-life rates. 12 As a result, when car­
riers in this Order file for changes in depreciation rates, 
we require them to provide whole-life rates that are con­
sistent with the proposed rates until notified to the con­
trary. 
IV. CONCLUSION 
11. Having considered the carriers· proposals, and the 
studies upon which those proposals are based. the views 
and recommendations of the states. the responses to the 
Public Notice. and the Bureau's studies and analyses, we 
adopt the depreciation rates. amortization amounts, and 
effective dates listed in the Appendix. 
to See Note 7, supra. 
11 See Note 8. supra. 
12 Whole-life rates are calculated by dividing 100% less the 
average net salvage percentage by the average service life. 
1052 
V. ORDERING CLAUSES 
12. ACCORDINGLY IT IS ORDERED, pursuant to 
Sections 4(i), 201-205 and 220(b) of the Communications 
Act of 1934, as amended, 47 U.S.C. Sections 154(i), 
201-205 and 220(b), that the percentages of depreciation 
and amortization amounts set forth in the Appendix to 
this Order ARE PRESCRIBED, effective on the dates 
listed. 
13. IT IS FURTHER ORDERED, that this Order is 
effective upon release. 
FEDERAL COMMUNICATIONS COMMISSION 
Donna R. Searcy 
Secretary 
FEDERAL COMMUNICATIONS COMMISSION 
Schedule of Annual Percentages of Depreciation for 
AT&T COMMUNICATIONS 
Effective January 1, 1991 
Average Future Remaining Annual 
Remaining Net Reserve Life Amert. 
Rate Category Description Life Salvage Level Rate Expense 
------------------------- ---------
--------
--------------
(years) (%) (%) (%) ($000) 
A B c D=C100%-B-C)/A E 
2112 MOTOR VEHICLES 3.2 20 63.6 5.1 0 
2114 TOOLS & OTH WORK EQUIP 5.2 2 25.1 14.0 -612 
2121 BUILDINGS 23.0 0 28.0 3.1 -2017 
2122 FURNITURE 13.0 4 -14.4 8.5 -5 
2123 OFFICE EQUIPMENT 8.2 0 43.8 6.9 -79 
2124 GEN'L PURPOSE COMPUTERS 4.0 7 44.8 12.1 81 
2211 ELECTRONIC ANALOG -5 -242.7 iil 
2212 ELECRONIC DIGITAL 8.6 1 29.4 8.1 10768 
2215 CROSSBAR -5 -180.8 * 
2220 OPERATOR SYSTEMS-MANUAL 0 100.0 1771 
2220 OPERATOR SYSTEMS-OSPS 6.1 7.8 15.0 0 
2220 OPERATOR SYSTEMS·TSPS 0 * 
2231 COE SATELLITE 4.5 0 60.0 8.9 0 
2231 RADIO ANALOG 0.9 -4 76.1 31.0 17458 
2231 RADIO DIGITAL 5.3 ·4 42.9 11.5 0 
2232 CIRCUIT ANALOG-DSR 9.5 ·7 69.9 3.9 0 
2232 CIRCUIT ANALOG-OTHER 0.8 -7 80.5 33.1 23993 
2232 CIRCUIT DIGITAL-DSR 14.2 ·3 9.5 6.6 0 
2232 CIRCUIT DIGITAL-OTHER 4.4 ·3 26.8 17.3 -2282 
2351 PUBLIC TELEPHONE EQUIP 5.0 0 26.2 14.8 -300 
2362 OTHER TERM EQUIPMENT 5.7 -2 19.2 14.5 -146 
2411 POLES 11.8 -21 83.2 3.2 192 
2421 AERIAL CABLE-METALLIC -16 -48.7 * 
2421 AERIAL CABLE-NON METAL 12.9 0 36.4 4.9 451 
2422 UNDERGROUND CABLE·METAL 1.3 ·6 48.4 44.3 3559 
2422 UNDERGROUND CABLE-N MET 14.1 ·4 21.1 5.9 0 
2423 BURIED CABLE-METALLIC 2.6 ·4 75.8 10.8 1462 
2423 BURIED CABLE-NON METAL 16.0 -4 16.3 5.5 0 
2424 SUBMARINE CABLE-METAL 10.1 -2 64.9 3.7 -7 
2424 SUBMARINE CABLE-NON MET 18.0 -2 12.1 5.0 0 
2431 AERIAL WIRE 6.6 -73 142.4 4.6 0 
2441 CONDUIT SYSTEMS 43.0 -8 6.7 2.4 183 
The figures in Colunns B, c, and D are percentages of gross book cost. 
The reserve level in ColUllYl C is used to calculate the depreciation rate and does not 
necessarily reflect the book reserve. The amortization amounts in Colllll'l E, ordered in 
FCC 89-29, released February 1, 1989, are continued. 
@ As described in paragraph 7 of the Order, the net service value for the Electronic Analog 
Account is to be amortized over a twenty-four month period ending December 31, 1992. 
* As described in paragraph 7 of the Order, the net service values for the Crossbar and 
Operator Systems-TSPS and Aerial Cable-Metallic accounts are to be amortized over a twelve 
month period ending December 31, 1991. 
APPENDIX 
PAGE 1 
FEDERAL COMMUNICATIONS COMMISSION APPENDIX 
Schedule of Annual Percentages of Depreciation for PAGE 2 
THE BELL TELEPHONE COMPANY OF PENNSYLVANIA 
Effective January 1, 1991 
Average Future Remaining Annual 
Remaining Net Reserve Life Amort. 
Rate Category Description Life Salvage Level Rate 
------------------------- ---------
-------- -----·--------
(years) (%) (%) (%) 
A B c D=C100%-B-C)/A 
2112 MOTOR VEHICLES 3.0 16 56.0 9.3 
2113 AIRCRAFT 1.8 40 49.9 5.6 
2115 GARAGE \JORK EQUIP. 9.8 13.0 8.8 
2116 OTHER \JORK EQUIPMENT 9.7 29.1 7.2 
2121 BUILDINGS 32.0 2 21.1 2.4 
2122 FURNITURE 11.4 3 26.9 6.1 
2123 OFF/COMP COMM EQUIP 6.3 2 31.0 10.6 
2124 COMPUTERS 3.7 5 42.2 14.3 
2211 ANALOG SWITCHING 7.9 5 36.3 7.4 
2212 DIGITAL SWITCHING 12.6 6 19.5 5.9 
2220 OPERATOR SYSTEMS 8.3 3 31. 7 7.9 
2231 RADIO SYSTEMS 8.7 4 31.0 7.5 
2232 DDS CIR EQ 5.8 1 33.2 11.3 
2232 DIGITAL CR EQ 7.7 29.5 9.0 
2232 ANALOG CIR EQ 5.2 47.6 9.9 
2351 PUBLIC TELE EQUIP 6.2 2 47 .5 8.1 
2362 TERMINAL EQUIP.OTH 8.7 -2 38.0 7.4 
2411 POLES 22.0 -75 44.7 5.9 
2421 AERIAL CABLE 15.0 -12 38.0 4.9 
2422 UNDERGROUND CABLE 18.3 -6 27.5 4.3 
2423 BURIED CABLE 16.2 -6 30.1 4.7 
2424 SUBMARINE CABLE 7.2 -10 93.2 2.3 
2426 INTRABUILDING CABLE 14.4 -32 39.3 6.4 
2441 CONDUIT SYSTEMS 44.0 -10 22.9 2.0 
The figures in Colurrns B, C, and D are percentages of gross book cost. 
The reserve level in Colurrn C is used to calculate the depreciation rate and does not 
necessarily reflect the book reserve. The amortization amounts in Colurrn E, ordered in 
FCC 88-7, released January 22, 1988, are continued. 
1054 
Expense 
($000) 
E 
-426 
0 
4 
38 
1342 
460 
586 
1697 
16430 
789 
80 
-84 
-114 
9276 
5157 
258 
-3442 
1958 
11476 
4133 
1859 
-8 
1175 
663 
FEDERAL COMMUNICATIONS COMMISSION 
Schedule of Annual Percentages of Depreciation for 
THE CHESAPEAKE AND POTOMAC TELEPHONE COMPANY OF WEST VIRGINIA 
Rate Category Description 
Effective January 1, 1991 
Average 
Remaining 
Life 
Future 
Net 
Salvage 
Reserve 
Level 
Remaining 
Life 
Rate 
Annual 
Amort. 
Expense 
(years) 
A 
(%) 
B 
(%) 
c 
(%) ($000) 
0=(100%-B-C)/A E 
2112 MOTOR VEHICLES 
2115 GARAGE WORK EQ. 
2116 OTHER WORK EQ. 
2121 BUILDINGS 
2122 FURNITURE 
2123 OFC. SUP. EQ. 
2123 COMP COMM EQ 
2124 COMPUTERS 
2211 ANALOG SWITCH. m 
2212 DIGITAL SWITCH 
2215 SXS SWITCH. 
2215 CROSSBAR 
2220 OPER SYS DIG 
2220 OP SYS ANALOG 
2231 RADIO SYSTEMS 
2232 DIGITAL SYS 
2232 DIGITAL CKT 
2232 ANALOG CKT 
2351 PUBLIC TEL 
2362 TEL & MISC 
2362 OTH TERM 
2411 POLES 
2421 AERIAL CABLE 
2422 UG CABLE 
2423 BURIED CABLE 
2424 SUBMARINE CABLE 
2426 INTRABLDG CABLE 
2441 CONDUIT SYSTEMS 
3.5 
9.5 
9.3 
28.0 
9.1 
5.5 
6.1 
3.8 
12.0 
0.5 
0.5 
9.7 
1.6 
6.7 
6.5 
6.7 
4.8 
7.8 
6.3 
9.2 
15.8 
14.8 
17.9 
10.5 
6.6 
9.4 
37.0 
14 
6 
6 
4 
3 
5 
8 
5 
10 
5 
-3 
-2 
5 
0 
3 
1 
0 
4 
4 
11 
-40 
-21 
-17 
-7 
0 
-21 
-8 
50.8 
23.6 
25.0 
23.7 
27.1 
27.8 
39.0 
43.9 
40.1 
16.7 
99.7 
102.0 
13. 1 
95.4 
43.1 
17.9 
38.5 
24.7 
42.5 
76.8 
9.8 
41.2 
42.6 
33.3 
50.9 
57.5 
51.8 
25.1 
The figures in ColUll'ls B, C, and D are percentages of gross book cost. 
10.1 
7.4 
7.4 
2.6 
7.7 
12.2 
8.7 
13.4 
6.5 
6.6 
0.0 
8.4 
2.9 
8.0 
12.5 
9.0 
15.7 
6.9 
3.0 
8.6 
6.3 
5.3 
4.7 
5.3 
6.4 
7.4 
2.2 
The reserve level in Col1.1111 C is used to calculate the depreciation rate and does not 
necessarily reflect the book reserve. The amortization amounts in Col1.1111 E, ordered in 
FCC 88-13, released January 21, 1988, are continued. 
0 
-3 
-28 
-208 
41 
26 
3 
0 
2113 
50 
0 
0 
0 
42 
-163 
-1 
2752 
1247 
-6 
-127 
0 
305 
7183 
1067 
5459 
-6 
394 
469 
m As described in paragraph 7 of the Order, the net service value for the Analog Switching 
Account is to be amortized over a thirty-six month period ending Deceni>er 31, 1993. 
1055 
APPENDIX 
PAGE 3 
FEDERAL COMMUNICATIONS COMMISSION 
Schedule of Annual Percentages of Depreciation for 
CINCINNATI BELL TELEPHONE COMPANY - KENTUCKY 
Effective July 1, 1991 
Average Future Remaining 
Remaining Net Reserve Life 
Rate Category Description Life Salvage Level Rate 
-------------------------
---------
...................... 
--------------
(years) (%) (%) (%) 
A B c D=C100%-B-C)/A 
2112 MOTOR VEHICLES 3.8 10 34.2 14.7 
2115 GARAGE WORK EQUIP 9.0 2 0.5 10.8 
2116 OTHER WORK EQUIP 9.5 2 12.7 9.0 
2121 BUILDINGS 24.0 -5 24.9 3.3 
2122 FURNITURE 9.3 7 15.4 8.3 
2123 COMPANY COMM EQUIP 5.2 2 48.2 9.6 
2123 OFFICE SUPPORT EQUIP 6.3 7 19.8 11.6 
2124 GEN'L PURPOSE COMPUTERS 5.2 5 22.9 13.9 
2211 ELECTRONIC SY-ANALOG 6.1 2 36.3 10.1 
2212 ELECTRONIC SY-DIGITAL 11.2 3 21. 7 6.7 
2231 RADIO SYSTEMS 6.6 -13 65.4 7.2 
2232 COE CIRCUIT-ANALOG 5.0 -5 61.6 8.7 
2232 COE CIRCUIT-DIGITAL 7.5 4 32.4 8.5 
2351 PUBLIC TEL TERM EQUIP 5.2 76.3 4.4 
2362 OTHER TERMINAL EQUIP 4.6 -4 74.7 6.4 
2411 POLES 17.9 -51 34.5 6.5 
2421 AERIAL CABLE-METAL 14.9 -52 45.7 - 7.1 
2421 AERIAL CABLE-NON METAL 18.7 -10 2.6 5.7 
2422 UG CABLE-METALLIC 17.8 -34 52.5 4.6 
2422 UG CABLE-NON METAL 15.7 -10 5.8 6.6 
2423 BURIED CABLE-METAL 20.0 -10 26.2 4.2 
2423 BURIED CABLE-NON METAL 21.0 -5 1.4 4.9 
2426 INTRABLDG CABLE-METAL 12.0 -56 48.5 9.0 
2426 INTRABLDG CABLE-NON MET 11. 1 -10 7.1 9.3 
2431 AERIAL YIRE 11.6 -51 38.1 9.7 
2441 CONDUIT SYSTEMS 40.0 -14 26.7 2.2 
The figures in Colllllns B, C, and D are percentages of gross book cost. 
The reserve level in Collllln C is used to calculate the depreciation rate and does not 
necessarily reflect the book reserve. The amortization amounts in Colunn E, ordered in 
FCC 88-14, released January 21, 1988, are continued. 
1056 
APPENDIX 
PAGE 4 
Annual 
Amort. 
Expense 
($000) 
E 
-17 
-3 
-9 
25 
2 
-37 
0 
11 
207 
2 
23 
84 
53 
0 
-276 
-23 
0 
475 
0 
0 
65 
0 
29 
93 
FEDERAL COMMUNICATIONS COMMISSION 
Schedule of Annual Percentages of Depreciation for 
CINCINNATI BELL TELEPHONE COMPANY - OHIO 
Effective July 1, 1991 
Average Future Remaining 
Remaining Net Reserve Life 
Rate Category Description Life Salvage Level Rate 
------------------------- ---------
--------
--------------
(years) (%) (%) (%) 
A B c D=C100%-B-C)/A 
2112 MOTOR VEHICLES 4.7 11 34.3 11.6 
2115 GARAGE WORK EQUIP 9.2 2 14.4 9.1 
2116 OTHER WORK EQUIP 9.4 2 15.0 8.8 
2121 BUILDINGS 31.0 -1 27.7 2.4 
2122 FURNITURE 10.0 7 26.9 6.6 
2123 COMPANY COMM EQUIPMENT 4.7 2 46.9 10.9 
2123 OFFICE SUPPORT EQPT 5.9 7 25.0 11.5 
2124 GEN'L PURPOSE COMPUTERS 4.0 5 48.0 11.8 
2211 ELECTRONIC SW-ANALOG 5.6 2 41.6 10.1 
2212 ELECTRONIC SW-DIGITAL 11.1 3 19.4 7.0 
2220 OTHER OPR SYSTEMS 0 47.2 
2220 OPERATOR SYS-DIGITAL 10.9 3 2.5 8.7 
2231 RADIO SYSTEMS 6.7 -13 36.2 11.5 
2232 COE CIRCUIT-ANALOG 5.0 -5 50.0 11.0 
2232 COE CIRCUIT-DIGITAL 7.3 4 29.4 9.1 
2351 PUBLIC TEL TERM EQUIP 5.4 60.4 7.1 
2362 OTHER TERMINAL EQUIP 4.6 -4 37.3 14.5 
2411 POLES 18.8 -71 29.7 7.5 
2421 AERIAL CABLE-METAL 16.3 -51 45.0 6.5 
2421 AERIAL CABLE-NON METAL 19.5 -10 5.8 5.3 
2422 UG CABLE-METALLIC 17.8 -41 42.7 5.5 
2422 UG CABLE-NON METAL 19.2 -10 11.8 5.1 
2423 BURIED CABLE-METAL 21.0 -4 22.9 3.9 
2423 BURIED CABLE-NON MET 19.7 -5 14.6 4.6 
2424 SUBMARINE CABLE 
2426 INTRABLDG CABLE-METAL 12.2 -25 55.8 5.7 
2426 INTRABLDG CABLE-NON MET 12.5 -10 16.0 7.5 
2431 AERIAL WIRE 11.8 -47 52.3 8.0 
2441 CONDUIT SYSTEMS 38.0 -15 32.4 2.2 
The figures in Coll.lll'IS B, c, and D are percentages of gross book cost. 
The reserve level in Coll.lll'I C is used to calculate the depreciation rate and does not 
necessarily reflect the book reserve. The amortization amounts in ColUlrl E, ordered in 
FCC 88-14, released January 21, 1988, are continued. 
Annual 
Amort. 
Expense 
($000) 
E 
0 
-3 
-32 
343 
-8 
-401 
-2 
0 
1784 
345 
GI 
109 
-20 
283 
720 
172 
0 
-566 
376 
0 
1210 
11 
-84 
0 
-1 
402 
2 
-24 
451 
GI As described in paragraph 7 of the Order, the net service value for the Operator 
Systems Account is to be amortized over a twenty-four month period ending June 30, 1993. 
1057 
APPENDIX 
PAGE 5 
FEDERAL COMMUNICATIONS COMMISSION 
Schedule of Annual Percentages of Depreciation for 
CITIZENS UTILITIES COMPANY OF CALIFORNIA 
Effective January 1, 1991 
Average Future Remaining 
Remaining Net Reserve Life 
Rate Category Description Life Salvage Level Rate 
-------------------------
--------- --------
--------------
(years) (%) (%) (%) 
A B c D=C100%-B-C)/A 
2112 MOTOR VEHICLES 4.4 17 40.5 9.7 
2114 SPECIAL PURPOSE VEH. 8.6 0 27.8 8.4 
2115 GARAGE WORK EQ. 6.6 0 40.1 9.1 
2116 OTHER WORK EQ. 7.8 8 33.9 7.4 
2121 BUILDINGS 31.0 -2 15.2 2.8 
2122 FURNITURE 9.6 6 29.6 6.7 
2123 OFFICE SUPPORT EQ. 6.3 4 24.3 11.4 
2123 COMPANY COMM. EQ. 5.6 0 16.5 14.9 
2124 GENERAL PURP. COMP. 3.9 0 33.6 17.0 
2212 DIGITAL SYITCHING 11.0 0 27.3 6.6 
2220 OPERATOR SYSTEM 4.8 0 17.4 17.2 
2231 OTHER RADIO FAC. 6.7 -1 28.8 10.8 
2232 CIRCUIT EQUIPMENT 5.9 2 26.9 12.1 
2351 PUBLIC TEL. TERM. 4.8 2 57.2 8.5 
2362 OTHER TERM. EQ. 3.1 0 43.3 18.3 
2411 POLES 18.3 -48 50.4 5.3 
2421 AERIAL CABLE 12.0 -12 40.3 6.0 
2422 UNDERGROUND CABLE 18.4 -3 23.3 4.3 
2423 BURIED CABLE 14.1 -5 29.8 5.3 
2431 AERIAL YIRE 2.8 -38 122.2 5.6 
2441 CONDUIT SYSTEMS 44.0 -5 12.7 2.1 
The figures in Colunns B, c, and D are percentages of gross book cost. 
The reserve level in Colunn C is used to calculate the depreciation rate and does not 
necessarily reflect the book reserve. The amortization amounts in CollJll'I E, ordered in 
FCC 88-14, released January 21, 1988, are continued. 
1058 
APPENDIX 
PAGE 6 
Annual 
Amort. 
Expense 
($000) 
E 
0 
-2 
0 
-19 
-44 
-26 
-9 
-13 
4 
-270 
-1 
-77 
-192 
-3 
-3 
-58 
196 
101 
80 
132 
-47 
FEDERAL COMMUNICATIONS COMMISSION 
Schedule of Annual Percentages of Depreciation for 
CONTEL OF CALIFORNIA 
Effective January 1, 1991 
Average Future Remaining 
Remaining Net Reserve Life 
Rate Category Description Life Salvage Level Rate 
------------------------- ---------
--------
--------------
(years) (%) (%) (%) 
A B c D=C100%-B-C>IA 
2112 MOTOR VEHICLES 4.1 15 26.8 14.2 
2113 AIRCRAFT 1.5 50 45.2 3.2 
2116 OTHER WORK EQUIPMENT 11.5 9 17.4 6.4 
2121 BUILDINGS 17.2 -8 40.8 3.9 
2122 FURNITURE & OFC EQ 9.1 3 31.1 7.2 
21232 COMPANY COMM EQUIP 4.9 1 49.0 10.2 
2124 GEN PURP COMPUTERS 3.0 5 60.9 11.4 
2212 DIGITAL SWITCHING 9.2 -1 20.8 8.7 
2215 ELECTRO-MECH SWITCH 1.8 -1 96.4 2.6 
2220 OPERATOR SYSTEMS 3.4 -2 79.5 6.6 
2231 RADIO SYSTEMS 6.8 -3 43.0 8.8 
2232 CIRCUIT EQUIPMENT 6.9 -2 28.2 10.7 
2351 PUBLIC TELEPHONE 4.8 2 62.3 7.4 
2362 OTHER TEM EQUIP 4.9 5 46.9 9.8 
2411 POLES 10.9 -21 44.7 7.0 
2421 AERIAL CABLE 10.2 -21 53.8 6.6 
2422 UNDERGROUND CABLE 16.8 -9 28.5 4.8 
2423 BURIED CABLE 17.2 -7 26.7 4.7 
2424 SUBMARINE CABLE 6.2 -3 75.8 4.4 
2441 CONDUIT 38.0 -15 20.3 2.5 
The figures in Coltims B, c, and D are percentages of gross book cost. 
The reserve level in Coltim c is used to calculate the depreciation rate and does not 
necessarily reflect the book reserve. The amortization amounts in Coltim E, ordered in 
FCC 88-14, released January 21, 1988, are continued. 
1059 
APPENDIX 
PAGE 7 
Annual 
Amort. 
Expense 
($000) 
E 
0 
0 
-466 
2 
116 
-19 
0 
988 
0 
0 
334 
-353 
80 
57 
500 
888 
177 
-64 
-1 
15 
FEDERAL COMMUNICATIONS COMMISSION APPENDIX 
Schedule of Annual Percentages of Depreciation for PAGE 8 
CONTEL OF NEW YORK, INC. 
Effective January 1, 1991 
Average Future Remaining Annual 
Remaining Net Reserve Life Amort. 
Rate Category Description Life Salvage Level Rate Expense 
------------------------- --------· 
--------
-------------- -------
(years) (%) (%) (%) 
A B c D=C100%-B-C)/A 
2114 VEHICLE- SPL PUR 8.8 10 51.6 4.4 
2115 WORK EW GARAGE 8.8 10 77.4 1.4 
2116 OTHER WORK EQUIPMENT 8.8 10 35.1 6.2 
2121 BUILDINGS 22.0 5 27.1 3.1 
2122 FURNITURE 12.7 15 35.0 3.9 
2123 OFFICE EQUIPMENT 4.8 0 67.2 6.8 
2124 GEN PURPOSE COMPUTERS 3.1 5 65.8 9.4 
2212 DIGITAL SWITCHING 10.9 24.5 6.8 
2215 SXS SWITCHING 2.5 2 74.5 9.4 
2220 OPERATOR SYSTEM 7.4 0 66.8 4.5 
2231 RADIO-MICROWAVE 10.7 0 38.7 5.7 
2231 RADIO-MOBIL 2.5 0 81.0 7.6 
2232 CIRCUIT EQUIPMENT 5.1 2 29.9 13.4 
2351 PUBLIC TELEPHONE 5. 1 0 45.1 10.8 
2362 OTHER TERMINAL EQ 5.1 2 56.3 8.2 
2411 POLE LINES 17.3 -32 33.1 5.7 
2421 AERIAL CABLE 12.8 -12 31.9 6.3 
2422 UNDERGROUND CABLE 14.9 -6 24.4 5.5 
2423 BURIED CABLE 15.6 -2 23.9 5.0 
2424 SUBMARINE CABLE 15.2 -2 27.9 4.9 
2431 AERIAL WIRE 1.8 -105 115.6 49.7 
2441 CONDUIT SYSTEM 30.0 -3 21.0 2.7 
The figures in Colunns B, C, and D are percentages of gross book cost. 
The reserve level in Colunn C is used to calculate the depreciation rate and does not 
necessarily reflect the book reserve. The amortization amounts in Colunn E, ordered 
in FCC 88-14, released January 2 
1060 
($000) 
E 
0 
0 
-208 
-40 
-31 
-34 
13 
269 
0 
0 
-12 
0 
265 
-46 
0 
125 
572 
57 
259 
-2 
0 
-54 
FEDERAL COMMUNICATIONS COMMISSION APPENDIX 
Schedule of Annual Percentages of Depreciation for PAGE 9 
THE DIAMOND STATE TELEPHONE COMPANY 
Effective January 1, 1991 
Average Future Remaining Annual 
Remaining Net Reserve Life Amort. 
Rate Category Description Life Salvage Level Rate Expense 
------------------------- ---------
--------
--------------
(years) (%) (%) (%) ($000) 
A B c D=C100%·B·C)/A E 
2112 MOTOR VEHICLES 3.1 18 45.6 11. 7 -22 
2115 GARAGE WORK EQUIP 9.4 2 1.3 10.3 1 
2116 OTHER WORK EQUIP 8.1 2 36.0 7.7 7 
2121 BUILDINGS 29.0 3 25.8 2.5 107 
2122 FURNITURE 8.6 2 21.5 8.9 0 
2123 OFF/CO COMM EQUIP 4.7 0 -15.3 24.5 38 
2124 COMPUTERS 4.0 8 35.1 14.2 6 
2211 ANALOG SWITCHING 6.0 2 43.7 9.1 1269 
2212 DIGITAL SWITCHING 11.0 5 23.9 6.5 49 
2220 OPERATOR SYSTEMS 8.9 5 23.5 8.0 1 
2231 RADIO SYSTEMS 5.9 0 -103.7 34.5 
2232 CIRCUIT EQUIPMENT-DDS 6.2 0 39.1 9.8 ·13 
2232 CIRCUIT EQUIP-ANALOG 5.1 0 38.6 12.0 250 
2232 CIRCUIT EQUIP-DIGITAL 7.0 2 30.8 9.6 391 
2351 PUBLIC TELEPHONE EQUIP 5.4 1 55.4 8.1 16 
2362 OTHER TERMINAL EQUIP 8.0 -3 33.4 8.7 -243 
2411 POLES 22.0 -79 51.2 5.8 -43 
2421 AERIAL CABLE 12.4 -19 45.6 5.9 640 
2422 UNDERGROUND CABLE 17.5 -5 30.7 4.2 328 
2423 BURIED CABLE 15.6 -7 29.9 4.9 346 
2424 SUBMARINE CABLE 11.2 0 49.3 4.5 0 
2426 INTRABLDG CABLE 11.5 -16 40.3 6.6 -5 
2441 CONDUIT SYSTEMS 43.0 -14 22.1 2.1 -61 
The figures in Colunns B, c, and D are percentages of gross book cost. 
The reserve level in Colunn C is used to calculate the depreciation rate and does not necessarily 
reflect the book reserve. The amortization amounts in Colunn E, ordered in FCC 88-7, released 
January 22, 1988, are continued. 
1061 
2112 
2113 
2115 
2116 
2121 
2122 
2123 
2123 
2124 
2211 
2212 
2215 
2220 
Rate Category Description 
MOTOR VEHICLES 
AIRCRAFT 
GARAGE WORK EQ 
OTHER WORK EQ 
BUILDINGS 
FURNITURE 
OFFICE SUPPORT EQ 
COMPANY COMMUN EQ 
GEN PURP COMPUTERS 
ANALOG ELECTRONIC SW 
DIGITAL ELEC SW 
ELECTROMECH SW 
OPERATOR SYSTEMS-TOPS 
2220 OPERATOR SYSTEMS-TSPS m 
2231 
2232 
2351 
2362 
2411 
2421 
2421 
2422 
2422 
2423 
2423 
2424 
2426 
2431 
2441 
RADIO SYSTEMS 
CIRCUIT EQUIPMENT 
PUBLIC TELE TERM EQ 
OTHER TERMINAL EQ 
POLES 
AERIAL CSL-METALLIC 
AERIAL CSL-NONMETAL 
UNDRGRND CBL-METAL 
UNDGRND CSL-NONMETAL 
BURIED CSL-METALLIC 
BURIED CBL·NONMETAL 
SUBMARINE CABLE 
INTRBLDG NETWORK CBL 
AERIAL WIRE 
CONDUIT SYSTEMS 
FEDERAL COMMUNICATIONS COMMISSION 
Schedule of Annual Percentages of Depreciation for 
GTE NORTH INCORPORATED - ILLINOIS 
Effective January 1, 1991 
Average 
Remaining 
Life 
(years) 
A 
4.2 
2.0 
8.1 
8.3 
25.0 
9.1 
7.8 
6.7 
3.0 
7.3 
11. 1 
7.6 
10.5 
4.0 
6.5 
5_.2 
14.0 
14.7 
18.0 
17.0 
21.0 
14.2 
21.0 
11.8 
12.5 
2.1 
36.0 
Future 
Net Reserve 
Salvage Level 
(%) 
B 
15 
40 
0 
0 
0 
5 
1 
5 
3 
3 
-4 
-2 
0 
0 
10 
-80 
-72 
-30 
-35 
-25 
-10 
-10 
0 
-40 
-86 
0 
(%) 
c 
56.4 
47.1 
58.8 
56.0 
29.5 
28.3 
19.9 
66.1 
33.6 
64.9 
25.9 
88.8 
27.6 
79.6 
45.1 
90.0 
93.7 
70.1 
49.7 
21.3 
29.5 
10.5 
39.7 
12.0 
61.3 
99.8 
181.3 
26.7 
Remaining 
Life 
Rate 
(%) 
D=C100%-B-C)/A 
6.8 
6.5 
5.1 
5.3 
2.8 
7.3 
10.1 
4.9 
20.5 
4.4 
6.4 
2.0 
7.1 
5.1 
8.4 
5.0 
1.0 
7.9 
8.3 
6.0 
6.2 
5.5 
5.0 
4.7 
3.3 
3.2 
2.2 
2.0 
The figures in Coli.ins B, C, and D are percentages of gross book cost. 
a As described in paragraph 7 of the Order, the net service value for the Operator Systems 
- TSPS Account is to be amortized over a twelve month period ending December 31, 1991. 
1062 
APPENDIX 
PAGE 10 
FEDERAL COMMUNICATIONS COMMISSION APPENDIX 
Schedule of Annual Percentages of Depreciation for PAGE 11 
GTE NORTH INCORPORATED - MICHIGAN 
Effective January 1, 1991 
Average Future Remaining Annual 
Remaining Net Reserve Life Amort. 
Rate Category Description Life Salvage Level Rate Expense 
------------------------- ---------
--------
--------------
(years) (%) (%) (%) ($000) 
A B c D=C100%-B-C)/A E 
2112 MOTOR VEHICLES 4.1 12 46.6 10.1 0 
2115 GARAGE WORK EQ 5.9 0 47.7 8.9 
2116 OTHER WORK EQ 6.5 5 50.7 6.8 -86 
2121 BUILDINGS 27.0 -3 31.7 2.6 -68 
2122 FURNITURE 9.8 5 57. 1 3.9 71 
2123 OFFICE SUPPORT EQ 4.7 59.9 8.3 0 
2123 COMPANY COMMUN EQ 4.4 73.7 5.7 0 
2124 GEN PURP COMPUTERS 2.5 5 54.1 16.4 0 
2211 ANALOG ELECT SW 7.2 0 57.8 5.9 -407 
2211 ANALOG ELEC SW-ETS4 Cil 
2212 DIGITAL ELECT SW 11.5 0 24.4 6.6 -115 
2215 ELECTROMECH SW 5.6 0 70.7 5.2 0 
2220 OPERATOR SYSTEMS 13.7 -2 42.7 4.3 0 
2231 RADIO SYSTEMS 4.9 -8 72.3 7.3 -18 
2232 CIRCUIT EQUIPMENT 7.0 2 41.3 8.1 1125 
2351 PUBLIC TELE TERM EQ 4.6 5 64.2 6.7 0 
2362 OTHER TERMINAL EQ 4.8 80.7 3.8 0 
2411 POLES 13.3 -63 65.3 7.3 498 
2421 AERIAL CSL-METALLIC 17.8 -53 48.4 5.9 948 
2421 AERIAL CSL-NONMETAL 22.0 -30 10.8 5.4 
2422 UNDRGRND CBL-METAL 18.5 -15 30.4 4.6 44 
2422 UNDGRND CSL-NONMETAL 24.0 -13 6.1 4.5 0 
2423 BURIED CSL-METALLIC 14.5 -12 31.1 5.6 250 
2423 BURIED CSL-NONMETAL 21.0 -12 10.8 4.8 44 
2424 SUBMARINE CABLE 8.1 -2 61.3 5.0 16 
2426 INTRBLDG NETWORK CBL 13.6 -12 37.8 5.5 0 
2431 AERIAL WIRE 5.0 -50 83.7 13.3 0 
2441 CONDUIT SYSTEMS 41.0 -8 26.5 2.0 56 
The figures in Colutns B, C, and D are percentages of gross book cost. 
The reserve level in Colutn C is used to calculate the depreciation rate and does not 
necessarily reflect the book reserve. The amortization amounts in Colutn E, ordered in 
FCC 88-14, released January 21 1988, are contin~ed. 
Cil As described in paragraph 7 of the Order, the net service value for the ETS-4 
Analog Electronic Switching Account is to be amortized over a twelve month period 
ending December 31, 1991. 
1063 
FEDERAL COMMUNICATIONS COMMISSION APPENDIX 
Schedule of Annual Percentages of Depreciation for PAGE 12 
GTE NORTH INCORPORATED - MINNESOTA 
Effective January 1, 1991 
Average Future Remaining 
Remaining Net Reserve Life 
Rate Category Description Life Salvage Level Rate 
-------------------------
---------
_______ .. 
...................................... 
(years) (%) (%) (%) 
A B c D=C100%-B-C)/A 
2112 MOTOR VEHICLES 10 90.0 5.0 
2116 OTHER WORK EQ 8.2 5 40.7 6.6 
2121 BUILDINGS 20.0 -12 22.1 4.5 
2123 COMPANY COMMUN EQ 4.1 0 11.2 21.7 
2212 DIGITAL ELECT SW 17.0 3 4.6 5.4 
2215 ELECTROMECH SW 5.3 0 53.9 8.7 
2232 CIRCUIT EQUIPMENT 8.0 3 23.4 9.2 
2351 PUBLIC TELE TERM EQ 20 80.0 5.0 
2362 OTHER TERMINAL EQ 0 100.0 5.0 
2411 POLES 7.9 -22 27.9 11.9 
2421 AERIAL CSL-METALLIC 13.7 -24 45.3 5.7 
2421 AERIAL CSL-NONMETAL 30.0 -12 0.0 3.7 
2422 UNDRGRNO CBL-METAL 27.0 -14 -3.4 4.3 
2422 UNDGRND CSL-NONMETAL 30.0 -7 -1.4 3.6 
2423 BURIED CSL-METALLIC 15.6 -6 37.9 4.4 
2423 BURIED CSL-NONMETAL 29.0 -6 5.3 3.5 
2441 CONDUIT SYSTEMS 37.0 -5 35.3 1.9 
The figures in Colllllns B, C, and D are percentages of gross book cost. 
1064 
Rate Category Description 
FEDERAL COMMUNICATIONS COMMISSION 
Schedule of Annual Percentages of Depreciation for 
GTE NORTH INCORPORATED • MISSOURI 
Effective January 1, 1991 
Average 
Remaining 
Life 
Future 
Net 
Salvage 
Reserve 
Level 
Remaining 
Life 
Rate 
APPENDIX 
PAGE 13 
Annual 
Amort. 
Expense 
(years) 
A 
(%) 
B 
(%) 
c 
(%) ($000) 
D=C100%·B·C)/A E 
2112 
2115 
2116 
2121 
2122 
2123 
2123 
2124 
2211 
2212 
2215 
2231 
2232 
2351 
2362 
2411 
2421 
2421 
2422 
2422 
2423 
2423 
2426 
2431 
2441 
MOTOR VEHICLES 
GARAGE WORK EQ 
OTHER WORK EQ 
BUILDINGS 
FURNITURE 
OFFICE SUPPORT EQ 
COMPANY COMMUN EQ 
GEN PURP COMPUTERS 
ANALOG ELECT SW 
DIGITAL ELECT SW 
ELECTROMECH SW 
RADIO SYSTEMS 
CIRCUIT EQUIPMENT 
PUBLIC TELE TERM EQ 
OTHER TERMINAL EQ 
POLES 
AERIAL CBL·METALLIC 
AERIAL CBL·NONMETAL 
UNDRGRND CBL·METAL 
UNDGRND CSL-NONMETAL 
BURIED CSL-METALLIC 
BURIED CSL-NONMETAL 
INTRBLDG NETWORK CBL 
AERIAL WIRE 
CONDUIT SYSTEMS 
4.1 
11.9 
9.9 
30.0 
7.6 
5.1 
6.9 
4.3 
11.0 
4.9 
5.3 
5.7 
7.0 
11.6 
9.7 
21.0 
16.2 
22.0 
11.8 
21.0 
11.9 
5.9 
41.0 
11 
0 
10 
5 
10 
0 
-2 
10 
5 
-2 
5 
10 
1 
-30 
-14 
-8 
0 
-6 
-4 
-4 
-14 
-so 
-4 
32.0 
28.8 
33.9 
24.4 
59.1 
23.3 
80.2 
43.6 
26.5 
56.8 
70.6 
25.1 
68.3 
99.0 
46.9 
38.7 
21.2 
29.4 
15.6 
35.0 
16.2 
40.8 
138.8 
26.0 
The figures in Coll.lll"ls 8, C, and D are percentages of gross book cost. 
13.9 
6.0 
5.7 
2.4 
4.1 
15.0 
3.2 
10.8 
6.2 
8.6 
5.9 
12.3 
3.1 
5.0 
7.2 
7.8 
4.1 
4.4 
4.1 
5.8 
4.2 
6.2 
1.9 
1.9 
The reserve level in Coll.lll"I C is used to calculate the depreciation rate and does not 
necessarily reflect the book reserve. The amortization amounts in Colunn E, ordered in 
FCC 88-427, released January 25 1989, are continued. 
1065 
0 
0 
19 
-99 
5 
0 
0 
0 
704 
-478 
444 
4 
389 
-71 
0 
-13 
304 
0 
127 
0 
333 
-6 
0 
0 
-11 
FEDERAL COMMUNICATIONS COMMISSION 
Schedule of Annual Percentages of Depreciation for 
GTE SOUTH INCORPORATED - KENTUCKY 
Effective January 1, 1991 
APPENDIX 
PAGE 14 
Average Future 
Remaining Net Reserve 
Rate Category Description Life Salvage Level 
Remaining 
Life 
Rate 
Annual 
Amort. 
Expense 
2112 MOTOR VEHICLES 
2115 GARAGE WORK EQUIPMENT 
2116 OTHER WORK EQUIPMENT 
2121 BUILDINGS 
2122 FURNITURE 
2123 COMPANY COMM EQUIP 
2123 OFFICE SUPPORT EQUIP 
2124 GEN'L PURPOSE COMPUTERS 
2211 ANALOG ELEC SWITCHING 
2212 DIGITAL ELEC SWITCHING 
2215 EMECH SWITCHING 
2220 OPER SYS - DIGITAL 
2220 OPER SYS - MANUAL 
2231 RADIO SYSTEMS 
2232 CIRCUIT EQUIPMENT 
2351 PUBLIC TELEPHONES 
2362 OTHER TERMINAL EQUIP 
2411 POLES 
2421 AERIAL CABLE-METAL 
2421 AERIAL CABLE-NONMETAL 
2422 UG CABLE-METAL 
2422 UG CABLE-NONMETAL 
2423 BURIED CABLE-METAL 
2423 BURIED CABLE-NONMETAL 
2424 SUBMARINE CABLE 
2426 INTRABLDG NETWORK CABLE 
2426 INTRABLDG NTWRK CA-NMET 
2431 AERIAL WIRE 
2441 CONDUIT SYSTEMS 
(years) 
A 
3.5 
8.3 
9.6 
25.0 
8.3 
5.9 
6.8 
3.5 
3.0 
11.3 
3.6 
13.0 
3.7 
6.5 
5. 1 
2.9 
15.3 
13.4 
18.3 
18.5 
17.5 
9.4 
22.0 
16.4 
11. 2 
18.7 
3.6 
40.0 
(%) 
B 
19 
0 
0 
8 
19 
0 
7 
5 
0 
5 
0 
0 
0 
0 
3 
-21 
-20 
0 
0 
-7 
0 
-6 
0 
-20 
-10 
-45 
-1 
(%) 
c 
65.9 
66.2 
45.9 
27.1 
41. 1 
50.7 
49.3 
62.2 
44.7 
25.8 
31 .2 
5.0 
52.9 
36.7 
47.2 
49.9 
28.4 
38.5 
8.7 
32.9 
4.7 
26.6 
9.8 
25. 1 
46. 1 
8.0 
-64.2 
27.3 
The figures in Coll.Wll'ls B, C, and D are percentages of gross book cost. 
(%) ($000) 
D=(100%-B-C)/A E 
4.3 
4.1 
5.6 
2.6 
4.8 
8.4 
6.4 
9.4 
18.4 
6. 1 
19. 1 
7.3 
12.7 
9.6 
10.4 
16.2 
6. 1 
6. 1 
5.0 
3.6 
5.8 
7.8 
4.4 
4.6 
6.6 
5.5 
58.1 
1.8 
0 
2 
10 
272 
37 
-313 
3 
0 
0 
539 
-182 
-200 
@ 
-107 
1063 
-96 
-217 
-26 
2209 
11 
117 
6 
201 
0 
0 
12 
0 
0 
18 
The reserve level in Coll.Wll'I C is used to calculate the depreciation rate and does not 
necessarily reflect the book reserve. The amortization amounts in Coll.Wll'I E, ordered in 
FCC 88-13, released January 21, 1988 and as amended by Erratun DA 88-202 released February 
19, 1988, are continued. 
6l As described in paragraph 7 of the Order, the net service value for the Operator Systems 
Manual Account is to be amortized over a twenty-four month period ending December 31, 1992. 
1066 
FEDERAL COMMUNICATIONS COMMISSION 
Schedule of Annual Percentages of Depreciation for 
GTE SOUTH INCORPORATED • NORTH CAROLINA 
Effective January 1, 1991 
Average Future Remaining Annual 
Remaining Net Reserve Life Arnort. 
Rate Category Description Life Salvage Level Rate Expense 
------------------------- ---------
--------
--------------
(years) (%) (%) (%) ($000) 
A B c D=(100%·B·C)/A E 
2112 MOTOR VEHICLES 3.7 19 39.0 11.4 ·61 
2113 AIRCRAFT 7.1 35 37.2 3.9 4 
2115 GARAGE WORK EQUIPMENT 8.2 0 68.3 3.9 1 
2116 OTHER WORK EQUIPMENT 8.2 0 34.0 8.0 ·29 
2121 BUILDINGS 31.0 10 13.5 2.5 -38 
2122 FURNITURE 8.8 13 38.6 5.5 ·71 
2123 COMPANY. COMM EQUIP 5.4 ·3 46.0 10.6 ·347 
2123 OFFICE SUPPORT EQUIP 6.8 2 31.9 9.7 27 
2124 GEN'L PURPOSE COMPUTER 3.3 3 64.2 9.9 0 
2212 DIGITAL ELEC SWITCHING 11.0 5 25.0 6.4 106 
2220 OPERATOR SYSTEMS 7.8 0 8.2 11.8 -18 
2231 RADIO SYSTEMS iii 0 74.6 9 
2232 CIRCUIT EQUIPMENT 6.2 2 34.3 10.3 556 
2351 PUBLIC TELEPHONES 5.2 0 56.4 8.4 ·37 
2362 OTHER TERMINAL EQUIP 2.3 0 79.3 9.0 0 
2411 POLES 14.8 -17 34.8 5.6 -37 
2421 AERIAL CABLE-METALLIC 14.4 ·2 26.4 5.3 -599 
2421 AERIAL CABLE-NONMETAL 18.4 ·5 7.4 5.3 -1 
2422 UG CABLE-METAL 17.5 3 29.8 3.8 58 
2422 UG CABLE-NON METAL 17.8 -12 10.4 5.7 6 
2423 BURIED CABLE-METAL 10.2 0 25.4 7.3 170 
2423 BURIED CABLE-NONMETAL 21.0 ·5 14.8 4.3 -2 
2426 INTRABLDG NETWORK CABLE 11.6 -7 20.8 7.4 -5 
2431 AERIAL WIRE 6.1 ·90 146.0 7.2 0 
2441 CONDUIT SYSTEMS 46.0 -1 18.0 1.8 ·46 
The figures in Colunns B, c, and D are percentages of gross book cost. 
The reserve Level in ColU111 C is used to calculate the depreciation rate and does not 
necessarily reflect the book reserve. The amortization amounts in CoLU111 E, ordered in 
FCC 88-13, released January 21, 1988, are continued. 
iii As described in paragraph 7 of the Order, the net service value for the Radio 
Systems Account is to be amortized over a twelve month period ending December 31, 1991. 
1067 
APPENDIX 
PAGE 15 
Rate Category Description 
FEDERAL COMMUNICATIONS COMMISSION 
Schedule of Annual Percentages of Depreciation for 
GTE SOUTH INCORPORATED - VIRGINIA 
Effective January 1, 1991 
Average 
Remaining 
Life 
Future 
Net Reserve 
Salvage Level 
Remaining 
Life 
Rate 
APPENDIX 
PAGE 16 
Annual 
Amort. 
Expense 
(years) 
A 
(%) 
B 
(%) 
c 
(%) ($000) 
D=C100%-B-C)/A E 
2112 
2116 
2121 
2122 
2123 
2123 
2124 
2212 
2215 
2231 
2232 
2351 
2362 
2411 
2421 
2422 
2423 
2426 
2431 
2441 
MOTOR VEHICLES 
OTHER WORK EQUIPMENT 
BUILDINGS 
FURNITURE 
OFFICE SUPPORT EQUIPMENT 
COMPANY COMMUNICATIONS EQUIP 
GENERAL PURPOSE COMPUTERS 
DIGITAL ELECTRONIC SWITCHING 
ELECTROMECHANICAL SWITCHING 
RADIO SYSTEMS 
CIRCUIT EQUIPMENT 
PUBLIC TELEPHONES 
OTHER TERMINAL EQUIPMENT (1) 
POLES 
AERIAL CABLE-METALLIC 
UNDERGROUND CABLE-METALLIC 
BURIED CABLE-METALLIC 
INTRABUILDING NETWORK CABLE 
AERIAL WIRE 
CONDUIT SYSTEMS 
4.8 
7.9 
33.0 
6.2 
11.3 
6.1 
14.3 
12.5 
3.6 
6.6 
8.9 
4.7 
16.7 
11. 7 
15.7 
9.8 
12.5 
6.8 
36.0 
7 
5 
0 
0 
0 
-3 
0 
5 
0 
-2 
10 
-3 
0 
0 
-10 
-5 
-2 
-10 
-40 
-1 
40.1 
45.9 
18.8 
89.2 
26.2 
47.3 
17.5 
8.9 
83.6 
53.3 
27.6 
79.8 
76.0 
19.4 
45.3 
27.4 
40.6 
42.8 
100.3 
27.6 
The figures in Colllllfls B, c, and D are percentages of gross book cost. 
11.0 
6.2 
2.5 
1.7 
6.5 
9.1 
5.8 
6.9 
4.6 
7.4 
7.0 
4.9 
9.3 
4.8 
5.5 
4.9 
6.3 
5.4 
5.8 
2.0 
The reserve level in Colllllfl C is used to calculate the depreciation rate and does not 
necessarily reflect the book reserve. The amortization amounts in Colllllfl E, ordered in 
FCC 88-7, released January 22, 1988, are continued. 
(1) This rate is not based upon life, salvage and reserve factors. 
1068 
0 
-2 
11 
0 
-4 
0 
-6 
0 
9 
71 
-23 
0 
-66 
81 
9 
21 
0 
44 
FEDERAL COMMUNICATIONS COMMISSION 
Schedule of Annual Percentages of Depreciation for 
GTE SOUTH INCORPORATED - WEST VIRGINIA 
Effective January 1, 1991 
Average Future Remaining 
Remaining Net Reserve Life 
Rate Category Description Life Salvage Level Rate 
------------------------- ---------
--------
--------------
(years) (%) (%) (%) 
A B c D=(100%-B-C)/A 
2112 MOTOR VEHICLES 3.5 19 55.1 7.4 
2115 GARAGE WORK EQUIPMENT 9.4 0 31.1 7.3 
2116 OTHER WORK EQUIPMENT 9.7 0 38.0 6.4 
2121 BUILDINGS 39.0 5 15.3 2.0 
2122 FURNITURE 9.6 19 51.9 3.0 
2123 COMPANY COMM EQUIP 6.3 -3 51.1 8.2 
2123 OFFICE 9.1 0 46.S 5.9 
2124 GEN'L PURPOSE COMPUTERS 3.9 5 16.0 20.3 
2211 ANALOG ELEC SWITCHING 0 7.7 
2212 DIGITAL ELEC SWITCHING 11.5 6 12.4 7.1 
2215 EMECH SWITCHING 4.1 0 86.5 3.3 
2220 OPER SYS - DIGITAL 13. 1 0 1.1 7.5 
2220 OPER SYS - MANUAL 
2231 RADIO SYSTEMS 2.5 0 67.9 12.8 
2232 CIRCUIT EQUIPMENT 7.7 5 21.4 9.6 
2351 PUBLIC TELEPHONES 5.2 0 55.7 8.5 
2362 OTHER TERMINAL EQUIP 2.9 0 67.1 11.3 
2411 POLES 14.2 -11 17.3 6.6 
2421 AERIAL CABLE-METAL 14.9 -20 33.6 5.8 
2421 AERIAL CABLE-NONMETAL 18.5 0 3.5 5.2 
2422 UG CABLE-METAL 18.2 -24 29.5 5.2 
2422 UG CABLE-NONMETAL 17.8 -10 9.9 5.6 
2423 BURIED CABLE-METAL 13.5 0 25.6 5.5 
2423 BURIED CABLE-NONMETAL 21.0 -5 24.8 3.8 
2426 INTRABLDG NETWORK CABLE 12.3 -20 9.1 9.0 
2426 INTRABLDG NTWRK CA-NMET 18.7 -10 2.9 5.7 
2431 AERIAL WIRE 4.5 -42 106.7 7.8 
2441 CONDUIT SYSTEMS 47.0 0 21.4 1.7 
The figures in Coll.llllS B, c, and D are percentages of gross book cost. 
The reserve level in Collllll C,is used to calculate the depreciation rate and does not 
necessarily reflect the book'reserve. The amortization amounts in Collllll E, ordered 
in FCC 88-13, released January 21, 1988, are continued. 
GI As described in paragraph 7 of the Order, the net service value for the Analog 
Electronic Switching Account is to be amortized over a thirty-six month period 
ending December 31, 1993. 
* As described in paragraph 7 of the Order, the net service value for the Operator 
Systems Manual Account is to be amortized over a twenty-four month period ending 
Decent>er 21, 1992. 
1069 
APPENDIX 
PAGE 17 
Annual 
Amort. 
Expense 
($000) 
E 
0 
-19 
-6 
0 
-57 
0 
0 
GI 
59 
0 
-57 
* 
8 
123 
20 
0 
-114 
401 
0 
31 
0 
80 
0 
0 
0 
so 
-13 
FEDERAL COMMUNICATIONS COMMISSION APPENDIX 
Schedule of Annual Percentages of Depreciation for PAGE 18 
GTE NORTHWEST INCORPORATED - IDAHO 
Effective January 1, 1991 
Average Future Remaining Annual 
Remaining Net Reserve Life Amort. 
Rate Category Description Life Salvage Level Rate Expense 
-------------------------
-----·--- --------
--------------
(years) (%) (%) (%) ($000) 
A B c D=C100%-B-C)/A E 
2112 MOTOR VEHICLES 4.1 19 55.3 6.3 0 
2115 GARAGE \.IORK EQ 11.0 5 57.0 3.5 3 
2116 OTHER \.IORK EQ 8.2 13 37.0 6.1 -20 
2121 BUILDINGS 23.0 -1 22.6 3.4 50 
2122 FURNITURE 13.1 20 61.8 1.4 -4 
2123 OFFICE SUPPORT EQ 8.7 15 44.4 4.7 -5 
2123. COMPANY COMMUN. EQ 3.7 0 82.8 4.6 0 
2124 GEN. PURP. COMPUTERS 3.4 10 44.5 13.4 0 
2212 DIGITAL ELECT SW 8.5 3 30.2 7.9 298 
2215 ELECTROMECH SW 3.8 0 68.3 8.3 1367 
2220 OPERATOR SYSTEMS TSPS &l 
2220 OPERATOR SYSTEMS 7.7 -2 0.0 13.2 0 
2231 RADIO SYSTEMS 7.9 5 43.2 6.6 18 
2232 CIRCUIT EQUIPMENT 7.3 7 37.8 7.6 325 
2351 PUBLIC TELE TERM EQ 4.2 0 60.9 9.3 0 
2362 OTHER TERMINAL EQ 4.8 0 74.3 5.4 0 
2411 POLES & TO\lERS 16.5 -99 62.0 8.3 221 
2421 AERIAL CBL METAL 14. 1 -22 43.7 5.6 73 
2421 AERIAL CBL NONMETAL 17.9 ·5 20.8 4.7 0 
2422 UNDERGRD CABLE METAL 19.8 ·12 30.2 4.1 42 
2422 UNDER CABLE NONMETAL 18.0 -5 16.4 4.9 0 
2423 BURIED CBL NONMETAL 13.6 -12 27.0 6.3 289 
2423 BURIED CBL NONMETAL 18.4 -5 10.7 5.1 0 
2424 SUBMARINE CABLE 12.2 0 55.1 3.7 18 
2426 INTRABLDG CABLE 11.2 -30 45.9 7.5 0 
2431 AERIAL WIRE 11.9 -75 100.4 6.3 34 
2441 UNDERGROUND CONDUIT 38.0 -5 22.9 2.2 6 
The figures in Coluins B, C, and D are percentages of gross book cost. 
The reserve level in Coluin C is used to calculate the depreciation rate and does not 
necessarily reflect the book reserve. The amortization amounts in Coluin E, ordered in 
FCC 88-14, released January 21 1988, are continued. 
&l As described in paragraph 7 of the Order, the net service value for the Operator 
System·TSPS Account is to be amortized over a thirty-six month period ending December 31, 1993. 
1070 
Rate Category Description 
2112 MOTOR VEHICLES 
2115 GARAGE WORK EQ 
2116 OTHER WORK EQ 
2121 BUILDINGS 
2122 FURNITURE 
2123 OFFICE SUPPORT EQ 
2123 COMPANY COMMUN. EQ 
2124 GEN. PURP. COMPUTERS 
2211 ANALOG ELECT SW 
2212 DIGITAL ELECT SW 
2215 ELECTROMECH SW 
2220 OPERATOR SYSTEMS 
2231 RADIO SYSTEMS 
2232 CIRCUIT EQUIPMENT 
2351 PUBLIC TELE TERM EQ 
2362 OTHER TERMINAL EQ 
2411 POLES & TOWERS 
2421 AERIAL CBL METAL 
2421 AERIAL CBL NONMETAL 
2422 UNDERGRD CABLE METAL 
2422 UNDER CABLE NONMETAL 
2423 BURIED CABLE METAL 
2423 BURIED CBL NONMETAL 
2424 SUBMARINE CABLE 
2426 INTRABLDG CBL 
2431 AERIAL WIRE 
2441 UNDERGROUND CONDUIT 
FEDERAL COMMUNICATIONS COMMISSION 
Schedule of Annual Percentages of Depreciation for 
GTE NORTHWEST INCORPORATED - OREGON 
Effective January 1, 1991 
Average 
Remaining 
Life 
Future 
Net Reserve 
Salvage Level 
Remaining 
Life 
Rate 
APPENDIX 
PAGE 19 
Annual 
Amort. 
Expense 
(years) 
A 
(%) 
B 
(%) 
c 
(%) ($000) 
4.1 
11.0 
8.2 
31.0 
13.1 
8.7 
3.7 
3.4 
3.0 
11.4 
3.3 
7.7 
8.9 
7.3 
4.2 
3.4 
16.1 
15.3 
18.1 
19.6 
17.9 
15.0 
18.7 
8.4 
12.1 
12.7 
41.0 
19 
5 
13 
0 
20 
15 
5 
10 
0 
3 
0 
-2 
5 
2 
5 
0 
-103 
-35 
-5 
-20 
-5 
-10 
-5 
0. 
-30 
-80 
-5 
54.6 
47.2 
36.1 
18.0 
-3.9 
27.8 
79.7 
40.5 
46.9 
20.4 
19.5 
3.5 
32.2 
35.8 
64.6 
80.6 
63.7 
48.6 
17.8 
28.5 
19.3 
27.7 
2.2 
57.9 
57.5 
90.7 
15.5 
D=(100%-B-C)/A E 
6.4 
4.3 
6.2 
2.6 
6.4 
6.6 
4.1 
14.6 
17.7 
6.7 
24.4 
12.8 
7.1 
8.5 
7.2 
5.7 
8.7 
5.6 
4.8 
4.7 
4.8 
5.5 
5.5 
5.0 
6.0 
7.0 
2.2 
0 
-14 
77 
-48 
-15 
0 
0 
0 
118 
0 
0 
-28 
589 
0 
0 
343 
1172 
0 
226 
0 
159 
0 
10 
0 
93 
-47 
The figures in Colllll'IS B, C, and D are percentages of gross book cost. 
The reserve level in Colunn C is used to calculate the depreciation rate and does not 
necessarily reflect the book reserve. The amortization amounts in Colunn E, ordered in 
FCC 88-14, released January 21, 1988, are continued. 
1071 
FEDERAL COMMUNICATIONS COMMISSION APPENDIX 
Schedule of Annual Percentages of Depreciation for PAGE 20 
GTE NORTHWEST INCORPORATED • WASHINGTON 
Effective January 1, 1991 
Average Future Remaining Annual 
Remaining Net Reserve Life Amort. 
Rate Category Description LHe Salvage Level Rate Expense 
------------------------- ---------
................ 
--------------
(years) (%) (%) (%) ($000) 
A B c D=C100%·B·C)/A E 
2112 MOTOR VEHICLES 4.6 19 51.2 6.5 0 
2113 AIRCRAFT 3.5 70 20.2 2.8 0 
2115 GARAGE WORK EQ 11.0 5 47.9 4.3 5 
2116 OTHER WORK EQ 8.2 13 33.8 6.5 125 
2121 BUILDINGS 31.0 0 10.6 2.9 492 
2122 FURNITURE 13.1 20 -10.5 6.9 -191 
2123 OFFICE SUPPORT EQ 8.7 15 31.0 6.2 -6 
2123 COMPANY COMMUN. EQ 3.7 5 65.7 7.9 0 
2124 GEN. PURP. COMPUTERS 4.0 10 57.5 8. 1 0 
2211 ANALOG ELECT SW 5.8 2 46.6 8.9 1434 
2212 DIGITAL ELECT SW 11.1 3 19.3 7.0 65 
2215 ELECTROMECH SW 2.0 0 81.0 9.5 0 
2220 OPERATOR SYSTEMS 5.1 0 45.4 10.7 500 
2231 RADIO SYSTEMS 7.5 5 41.6 7.1 81 
2232 CIRCUIT EQUIPMENT 7.3 5 36.5 8.0 995 
2351 PUBLIC TELE TERM EQ 4.2 10 57.2 7.8 0 
2362 OTHER TERMINAL EQ 4.8 0 82.6 3.6 0 
2411 POLE & TOWERS 16.7 -90 62.3 7.6 749 
2421 AERIAL CSL METAL 12.1 -27 35.9 7.5 455 
2421 AERIAL CSL NONMET 18.2 -5 13.5 5.0 0 
2422 UNDERGRD CABLE METAL 16.6 -20 32.5 5.3 1031 
2422 UNDER CABLE NONMETAL 17.9 -5 13.6 5.1 0 
2423 BURIED CABLE METAL 14.3 -5 26.6 5.5 802 
2423 BURIED CSL NONMETAL 18.1 -5 15.6 4.9 0 
2424 SUBMARINE CABLE 8.4 0 63.5 4.3 -13 
2426 INTRABLDG CSL METAL 12.1 -30 51.3 6.5 0 
2431 AERIAL WIRE 14.0 -60 95.1 4.6 28 
2441 UNDERGROUND CONDUIT 38.0 -5 17.7 2.3 87 
The figures in ColU111s B, C, and D are percentages of gross book cost. 
The reserve level in Colllll'1 C is used to calculate the depreciation rate and does not 
necessarily reflect the book reserve. The amortization amounts in Col1.111n E, ordered in 
FCC 88-14, released January 21 1988, are continued. 
1072 
FEDERAL COMMUNICATIONS COMMISSION APPENDIX 
Schedule of Annual Percentages of Depreciation for PAGE 21 
ILLINOIS BEL TELEPHONE COMPANY 
Effective January 1, 1991 
Average Future Remaining 
Remaining Net Reserve Life 
Rate Category Description Life Salvage Level Rate 
------------------------- --------- --------------
(years) (%) (%) (%) 
A B c D=C100%-B-C)/A 
2112 MOTOR VEHICLES 5.6 10 38.8 9.1 
2115 GARAGE WORK EQ 9.1 -10 -53.7 18.0 
2116 OTHER WORK EQ 8.4 5 28.7 7.9 
2121 BUILDINGS 28.0 0 28.2 2.6 
2122 FURNITURE 9.3 5 36.6 6.3 
2123 OFFICE SUPPORT EQ 6.1 5 26.5 11.2 
2123 OCE-PBX 3.1 0 56.6 14.0 
2123 OCE-VOICE 7.5 25 12.0 8.4 
2124 COMPUTER SYSTEMS 3.0 5 42.4 17.5 
2124 OCE-DATA 6.3 -1 33.3 10.7 
2211 ESS-ANALOG 6.3 -1 58.3 6.8 
2212 ESS-DIGITAL 11.1 22.0 6.9 
2220 OPERATOR SYSTEMS 5.2 3 67.3 5.7 
2231 RADIO 9.0 12 20.8 7.5 
2232 CIRCUIT-DDS 4.2 -8 44.1 15.2 
2232 CIRCUIT-DIGITAL 6.3 0 38.4 9.8 
2232 CIRCUIT-ANALOG 4.7 -3 47.7 11.8 
2351 PUBLIC TELE EQ 4.7 2 50.5 10.1 
2362 OTHER TERM EQ 3.1 18 68.0 4.5 
2411 POLES 25.0 -n 78.1 4.0 
2421 AERIAL EXCH-METAL 15.2 -34 41.0 6.1 
2421 AERIAL TOLL-METAL 4.5 7 58.0 7.8 
2422 UNGRD EXCH-OPTIC 17.6 -16 17.9 5.6 
2422 UNGRD TOLL-OPTIC 16.6 0 13.9 5.2 
2422 UNGRD EXCH-METAL 17.8 -8 45.2 3.5 
2422 UNGRD TOLL-METAL 6.3 24 54.2 3.5 
2423 BURIED EXCH-OPTIC 18.8 -10 14.6 5.1 
2423 BURIED TOLL-OPTIC 15.3 0 21.4 5.1 
2423 BURIED EXCH-METAL 16.0 -13 33.0 5.0 
2423 BURIED TOLL-METAL 7.9 -2 55.3 5.9 
2424 SUBMARINE-METAL 14.8 0 70.8 2.0 
2426 INTRA BLDG-OPTIC 14.9 -6 9.7 6.5 
2426 INTRA BLDG-METAL 11.3 -16 44.1 6.4 
2441 UNGRD CONDUIT 47.0 -5 24.8 1.7 
The figures in Col1.11ns B, c, and D are percentages of gross book cost. 
1073 
FEDERAL COMMUNICATIONS COMMISSION 
Schedule of Annual Percentages of Depreciation for 
NEVADA BELL 
Effective January 1, 1991 
Average Future Remaining 
Remaining Net Reserve Life 
Rate Category Description Life Salvage Level Rate 
------------------------- ---------
--------
--------------
(years) (%) (%) (%) 
A B c D=(100%-B-C)/A 
2112 MOTOR VEHICLES 2.9 14 S1.9 11.8 
2114 SPECIAL PURPOSE VEH. 16.1 9 46.S 2.8 
211S GARAGE WORK EQUIP. 1S.6 9 30.0 3.9 
2116 OTHER WORK EQUIPMENT 1S.8 9 33.4 3.6 
2121 BUILDINGS 28.0 -2 2S.2 2.7 
2122 FURNITURE 8.7 4 29.S 7.6 
2123 OFFICE EQUIPMENT 4.8 1 -11.2 23.0 
2124 GEN. PURP. COMPUTERS 3.S 2 4S.9 14.9 
2211 ELECTRONIC ANALOG iii 0 44.6 
2212 ELECTRONIC DIGITAL 11.1 3 16.S 7.3 
221S ELECTROHECH SWITCH 9.8 -s 79.1 2.6 
2220 OPERATOR SYSTEMS 9.0 3 31.9 7.2 
2231 RADIO SYSTEMS S.6 0 63.S 6.S 
2232 CIRCUIT ANALOG s.s 0 2S.2 13.6 
2232 CIRCUIT DDS 4.2 2 43.2 13.0 
2232 CIRCUIT DIGITAL 6.4 2 2S.8 11.3 
2341 PBX DDS 0 100.0 s.o 
23S1 PUBLIC TEL. EQUIP. 4.8 0 74.6 S.3 
2362 OTHER TERMINAL EQUIP 2.3 -1 so.o 22.2 
2411 POLE LINES 18.9 -26 86.2 - 2.1 
2421 AERIAL CABLE EXCH. 13.4 -9 S8.7 3.8 
2421 AERIAL CA. INTEROFC. 13.S -21 60.1 4.S 
2422 UG. CABLE NON MET 24.0 ·4 1S.7 3.7 
2422 U.G. CABLE EX - MET 19.0 -2 43.8 3.1 
2422 U.G. CABLE INT MET 1S.1 -s 46.2 3.9 
2423 BUR CA INTEROFC MET 12.6 0 60.S 3.1 
2423 BURIED CABLE NON-MET 24.0 0 12.6 3.6 
2423 BUR. CABLE EXCH. MET 21.0 -3 33.2 3.3 
2426 INTRABLDG. NET. CAB. 11.1 -2 46.1 s.o 
2431 AERIAL WIRE 3.S -2S 12S.4 0.0 
2441 CONDUIT SYSTEMS 38.0 -3 18.8 2.2 
The figures in Col1.1ms B, C, and D are percentages of gross book cost. 
The reserve level in Coll.Im C is used to calculate the depreciation rate and does not 
necessarily reflect the book reserve. The amortization amounts in Coll.Jiil E, ordered in 
FCC 88-13, released January 21, 1988, are continued. 
@As described in paragraph 7 of the Order, the net service value for the Electronic 
Analog Account is to be amortized over a sixty month period ending Decent>er 31, 199S. 
1074 
APPENDIX 
PAGE 22 
Annual 
Amort. 
Expense 
($000) 
E 
-116 
-2 
-3 
-41 
-8S 
4 
0 
133 
366 
142 
0 
0 
-1S8 
172 
8 
0 
0 
-41 
74 
640 
sos 
37 
13 
401 
32 
86 
0 
271 
0 
175 
18 
FEDERAL COMMUNICATIONS COMMISSION APPENDIX 
Schedule of Annual Percentages of Depreciation for PAGE 23 
NEW JERSEY BELL TEEPHONE COMPANY 
Effective January 1, 1991 
Average Future Remaining Annual 
Remaining Net Reserve Life Amort. 
Rate Category Description Life Salvage Level Rate Expense 
-------------------------
--------- --------
--------------
(years) (%) (%) (%) ($000) 
A B c D=C100%·B·C)/A E 
2112 MOTOR VEHICLES 5.6 8 35.1 10.2 -345 
2113 AIRCRAFT 3.2 31 57.7 3.5 -20 
2115 GARAGE WORK 6.6 0 13.9 13.0 -14 
2116 OTHER WORK EQPT 6.3 0 37.4 9.9 -198 
2121 BUILDINGS 30.0 3 26.8 2.3 -1583 
2122 FURNITURE 10.4 1 25.1 7.1 213 
2123 COMP COMM EQ 5.2 3 44.1 10.2 0 
2123 OFC. SUP. EQ. 4.5 11 40.0 10.9 199 
2124 COMPUTERS 3.3 44.6 16.5 0 
2211 ANALOG SWITCH 5.4 0 37.1 11.6 12829 
2212 DIGITAL SWITCH 11. 1 3 20.6 6.9 278 
2220 OP SYS ANALOG 2.0 0 43.8 28.1 99 
2220 OPER SYS DIG 7.0 3 43.2 7.7 0 
2231 RADIO SYSTEMS 7.9 -5 45.1 7.6 -69 
2232 ANALOG CKT 5.5 ·4 56.4 8.7 6384 
2232 DIGITAL CKT 7.0 33.9 9.3 6435 
2232 DIGITAL SYS 5.4 0 57.9 7.8 0 
2351 PUBLIC TELE. 6.5 3 46.0 7.8 217 
2362 OTHER TERM 5.3 -1 59.5 7.8 0 
2411 POLES 21.0 -87 55.3 6.3 3505 
2421 AERIAL CA-SUB 14.2 -7 38.0 4.9 19706 
2421 AERIAL CA.-TRK 9.7 -1 22.9 8.1 177 
2422 U.G. CA.-SUB 18.2 -41 32.8 5.9 5680 
2422 U.G. CA.-TRUNK 11.5 -7 39.3 5.9 2052 
2423 BURIED CABLE 18.2 ·7 27.6 4.4 2681 
2424 SUBMARINE CABLE 11.3 -10 66.7 3.8 39 
2426 INTRABLDG CABLE 11. 7 -10 52.1 4.9 0 
2441 CONDUIT SYSTEMS 44.0 -5 24.9 1.8 3691 
The figures in Colunns B, c, and D are percentages of gross book cost. 
The reserve level in Coll.lll'I c is used to calculate the depreciation rate and does not 
necessarily reflect the book reserve. The amortization amounts in Colurn E, ordered in 
FCC 88-14, released January 21, 1988, are continued. 
1075 
Rate Category Description 
FEDERAL COMMUNICATIONS COMMISSION 
Schedule of Annual Percentages of Depreciation for 
PACIFIC BELL 
Effective January 1, 1991 
Average 
Remaining 
Life 
Future 
Net 
Salvage 
Remaining 
Reserve Life 
Level Rate 
Annual 
Amo rt. 
Expense 
(years) 
A 
(%) 
B 
(%) 
c 
(%) ($000) 
D=(100%-B-C)/A E 
2112 
2114 
2115 
2116 
2121 
2122 
2123 
2123 
2124 
2211 
2212 
2215 
2215 
2220 
2220 
2220 
2231 
2232 
2232 
2232 
2351 
2362 
2411 
2421 
2421 
2422 
2422 
2423 
2423 
2424 
2426 
2431 
2441 
MOTOR VEHICLES 
SPECIAL PURPOSE VEH 
GARAGE \./ORK EQPT 
OTHER \./ORK EQUIPMENT 
BUILDINGS 
FURNITURE 
OFFICE SUPPORT EQPT 
COMPANY COMMUN EQPT 
GEN'L PURPOSE COMPUTERS 
ANALOG ELECT SWITCH 
DIGITAL ELECT SWITCH 
STEP BY STEP 
CROSSBAR 
OPERATOR SYS-XBAR 
OPERATOR SYS-ANALOG 
OPERATOR SYS-DIGITAL 
RADIO SYSTEMS 
DIGITAL DATA SYSTEMS 
DIGITAL CIRC-OTHER 
ANALOG CIRC-OTHER 
PUBLIC TEL TERM EQPT 
OTHER TERMINAL EQPT 
POLES 
AERIAL CABLE-EXCH 
AERIAL CA-INTEROFC 
U.G.CABLE-EXCHANGE 
U.G. CABLE-INTEROFC 
BURIED CABLE-EXCH 
BURIED CA-INTEROFC 
SUBMARINE CABLE 
INTRABLDG NET\./ORK CA 
AERIAL WIRE 
UNDERGROUND CONDUIT 
4.6 
3.0 
5.2 
7.4 
32.0 
11.2 
6.5 
3.9 
2.7 
7.5 
11. 1 
2.2 
2.6 
5.5 
6.7 
4.5 
6.6 
4.8 
3.4 
2.5 
18.5 
13.2 
7.4 
18.0 
7.9 
15.0 
7.1 
3.4 
11.5 
4.8 
44.0 
12 
51 
-6 
3 
-4 
3 
3 
-1 
1 
-1 
3 
-10 
-6 
-2 
-3 
5 
-2 
-4 
0 
8 
-3 
-84 
-14 . 
-10 
-12 
-3 
-6 
-2 
-12 
-14 
-39 
-18 
35.0 
39.7 
37.3 
33.9 
11.8 
30.2 
22.4 
59.4 
60.4 
40.0 
23.3 
90.8 
106.0 
75.6 
35.7 
14.2 
43.7 
59.5 
42.7 
52.8 
68.8 
51.3 
60.7 
42.6 
82.0 
33.1 
41.4 
37.5 
49.1 
87.8 
38.8 
74. 7 
22.8 
The figures in Col1.11ns B, C, and D are percentages of gross book cost. 
11.5 
3.1 
13.2 
8.5 
2.9 
6.0 
11.5 
10.7 
14.3 
8.1 
6.6 
12.0 
25.9 
14.7 
8.7 
9.9 
8.5 
9.8 
6.8 
20.7 
6.7 
5.4 
3.8 
4.4 
7.8 
4.6 
7.5 
7. 1 
6.5 
13.4 
2.2 
The reserve level in Colunn C is used to calculate the depreciation rate and does not 
necessarily reflect the book reserve. The amortization amounts in Col1.11n E, ordered in 
FCC 88-14, released January 21, 1988, are continued. 
@ As described in paragraph 7 of the Order, the net service value for the Step-by-Step 
Account is to be amortized over a twelve month period ending December 31, 1991. 
* As described in paragraph 7 of the Order, the net service value for the Crossbar 
Account is to be amortized over a thircy-six month period ending December 31, 1993. 
53 
0 
2 
27 
-15621 
606 
133 
-1519 
0 
32042 
11688 
@ 
* 
0 
0 
0 
1336 
1687 
27614 
19581 
-170 
-1065 
6382 
31385 
1853 
25657 
7530 
14087 
2349 
452 
0 
-1215 
5759 
APPENDIX 
PAGE 24 
FEDERAL COMMUNICATIONS COMMISSION APPENDIX 
Schedule of Annual Percentages of Depreciation for PAGE 25 
US WEST COMMUNICATIONS, INC. · ARIZONA 
Effective January 1, 1991 
Average Future Remaining Annual 
Remaining Net Reserve Life Amort. 
Rate Category Description Life Salvage Level Rate Expense 
------------------------- ---------
-------- --------------
(years) (%) (%) (%) 
A B c D=C100%-B-C)/A 
2112 MOTOR VEHICLES 3.9 2 38.1 15.4 
2114 SPEC PURPOSE VEHICLE 15.0 13 0.0 5.8 
2115 GARAGE WORK EQUIP 12.3 13 -66.9 12.5 
2116 OTHER WORK EQUIP 12.5 13 23.3 5.1 
2121 BUILDINGS 28.0 -10 17.7 3.3 
2122 FURNITURE 8.6 3 21.2 8.8 
2123 OFFICE EQUIPMENT 5.0 5 35.5 11.9 
2123 COMPANY COMM EQUIP 4.0 66.6 8.1 
2124 GEN PURPOSE CMPTR 3.1 5 47.4 15.4 
2211 ANALOG SW EQUIP 8.1 2 40.1 7 .1 
2212 DIGITAL SW EQUIP 11.1 3 17.3 7.2 
2215 CROSSBAR SW EQUIP -4 -163.0 
2215 STEP BY STEP EQUIP 3.4 -5 72.1 9.7 
2220 OPER SYS - OTHER * 0 7.9 
2220 OPER SYS - UNIVERSAL 8.0 0 0.0 12.5 
2231 RADIO SYSTEMS 8.2 3 35.8 7.5 
2232 CIRCUIT DDS 4.0 10 61.7 7.1 
2232 CIRCUIT DIGITAL 7.2 2 30.3 9.4 
2232 CIRCUIT EQUIP-ANALOG 4.8 0 57.0 9.0 
2351 PUB TEL TERM EQUIP 5 95.1 5.0 
2362 OTHER TERM EQUIP 5.3 2 38.0 11.3 
2411 POLE LINES 14.0 -42 45.4 6.9 
2421 AERIAL CABLE METAL 14.0 -23 32.6 6.5 
2421 AERIAL CABLE NON MET 17.8 -20 11. 7 6.1 
2422 UNDGRD CABLE METAL 17.7 -9 30.8 4.4 
2422 UNDGRD CABLE NON MET 20.0 -10 9.0 5.1 
2423 BURIED CABLE METAL 16.4 -2 27.9 4.5 
2423 BURIED CABLE NON MET 22.0 -7 9.7 4.4 
2424 SUB CABLE MET 23.0 0 -99.3 8.7 
2424 SUB CABLE NON MET 30.0 0 0.0 3.3 
2426 INTRA BLDG METAL 11.2 -7 35. 1 6.4 
2426 INTRA BLDG NON MET 16.3 -6 -1.3 6.6 
2431 AERIAL WIRE 6.7 -36 23.2 16.8 
2441 CONDUIT SYSTEMS 47.0 -15 17.0 2.1 
The figures in Col1..111ns B, c, and D are percentages of gross book cost. 
The reserve level in Col1..111n C is used to calculate the depreciation rate and does not 
necessarily reflect the book reserve. The amortization amounts in Col1..111n E, ordered in 
FCC 88-14, released January 21, 1988, are continued. 
($000) 
E 
-9 
0 
-19 
-269 
456 
33 
13 
-14 
0 
4845 
0 
Ci) 
0 
87 
0 
-124 
159 
0 
4056 
0 
0 
-1030 
1501 
0 
3822 
0 
3766 
0 
0 
0 
-1982 
0 
335 
541 
iii As described in paragraph 7 of the Order, the net service value for the Crossbar Account 
is to be amortized over a forty-eight month period ending December 31, 1994. 
* As described in paragraph 7 of the Order, the net service value for the Operator Systems­
Other Account is to be amortized over a twelve month period ending December 31, 1991. 
1077 
FEDERAL COMMUNICATIONS COMMISSION APPENDIX 
Schedule of Annual Percentages of Depreciation for PAGE 26 
US WEST COMMUNICATIONS, INC. - COLORADO 
Effective January 1, 1991 
Average Future Remaining 
Remaining Net Reserve Life 
Rate Category Description Life Salvage Level Rate 
------------------------- ---------
--------
--------------
(years) (%) (%) (%) 
A B c D=C100%-B-C)/A 
2112 MOTOR VEHICLES 4.0 14 48.6 9.4 
2113 AIRCRAFT 2.5 so 37.8 4.9 
2114 SPEC PURPOSE VEHICLE 11.3 2 32.4 5.8 
2115 GARAGE WORK EQUIP 11.8 2 4.2 7.9 
2116 OTHER WORK EQUIP 11.7 2 45.0 4.5 
2121 BUILDINGS 30.0 -10 20.7 3.0 
2122 FURNITURE 9.2 23.8 8.2 
2123 OFFICE EQUIPMENT 6.0 3 34.6 10.4 
2123 COMPANY COMM EQUIP 4.0 65.4 8.4 
2124 GEN PURPOSE CMPTR 3.3 6 51.6 12.8 
2211 ANALOG SW EQUIP 7.1 0 40.4 8.4 
2212 DIGITAL SW EQUIP 11.0 3 16.3 7.3 
2215 CROSSBAR SW EQUIP GI -4 25.4 
2215 STEP BY STEP EQUIP * -5 66.9 
2220 OPER SYS - OTHER # 0 0.8 
2220 OPER SYS - UNIVERSAL 8.0 0 0.0 12.5 
2231 RADIO SYSTEMS 6.2 11 37.0 8.4 
2232 CIRCUIT ANALOG 4.5 -2 50.1 11.5 
2232 CIRCUIT DDS 4.3 -3 57.7 10.5 
2232 CIRCUIT DIGITAL 7.5 4 31.8 8.6 
2351 PUB TEL TERM EQUIP 3.8 5 93.1 0.5 
2362 OTHER TERM EQUIP 7.2 -4 80.4 3.3 
2411 POLE LINES 12.8 -56 66.5 7.0 
2421 AERIAL CABLE MET 13.7 -32 37.0 6.9 
2421 AERIAL CABLE NON MET 19.4 -30 10.3 6.2 
2422 UNDGRD CABLE MET 17.5 -10 31.0 4.5 
2422 UNDGRD CABLE NON MET 19.7 -12 15.6 4.9 
2423 BURIED CABLE MET 15.9 -3 28.1 4.7 
2423 BURIED CABLE NON MET 21.0 -6 10.5 4.5 
2424 SUB CABLE MET 24.0 0 35.8 2.7 
2424 SUB CABLE NON MET 16.9 0 18.2 4.8 
2426 INTRA BLDG CA MET 11 .1 -4 34.4 6.3 
2426 INTRA BLDG NON MET 12.3 -8 11.9 7.8 
2431 AERIAL WIRE 5.6 -153 69.9 32.7 
2441 CONDUIT SYSTEMS 44.0 -11 19.4 2.1 
The figures in Col1.111ns B, c, and D are percentages of gross book cost. 
@ As described in paragraph 7 of the Order, the net service value for the Crossbar 
Account is to be amortized over a thiry month period ending June 30, 1993. 
* As described in paragraph 7 of the Order, the net service value for the Step-by-Step 
Account is to be amortized over a thirty-six month period ending December 31, 1993. 
# As described in paragraph 7 of the Order, the net service value for the Operator Systems- 1078 
Other Account is to be amortized over a twelve month period ending December 31, 1991. 
FEDERAL COMMUNICATIONS COMMISSION APPENDIX 
Schedule of Annual Percentages of Depreciation for PAGE 27 
US WEST COMMUNICATIONS, INC. - IDAHO 
Effective January 1, 1991 
Average Future Remaining Annual 
Remaining Net Reserve Life Amort. 
Rate Category Description Life Salvage Level Rate Expense 
------------------------- ---------
--------
--------------
(years) (%) (%) (%) ($000) 
A B c D=C100%-B-C)/A E 
2112 MOTOR VEHICLES 3.6 11 47.4 11.6 ·34 
2114 SPEC PURPOSE VEHICLE 13.1 12 . 13.7 5.7 0 
2115 GARAGE WORK EQUIP 12.3 12 -262.1 28.5 -8 
2116 OTHER WORK EQUIP 12.1 12 45.5 3.5 -118 
2121 BUILDINGS 26.0 -1 27.2 2.8 156 
2122 FURNITURE 10.1 1 33.9 6.4 -7 
2123 OFFICE EQUIPMENT 5.7 0 18.7 14.3 -7 
2123 COMPANY COMM EQUIP 3.9 67.1 8.2 0 
2124 GEN PURPOSE CMPTR 2.6 3 67.8 11.2 0 
2211 ANALOG SW EQUIP 5.9 2 45.8 8.8 1303 
2212 DIGITAL SW EQUIP 11.2 3 16.3 7.2 0 
2215 CROSSBAR SW EQUIP -4 97.7 iil 
2215 STEP BY STEP EQUIP -5 84.4 GI 
2220 OPERATOR SYSTEMS 2.1 0 29.4 33.6 2 
2231 RADIO SYSTEMS 8.7 -5 39.9 7.5 -99 
2232 CIRCUIT ANALOG 4.5 -2 47.0 12.2 216 
2232 CIRCUIT DDS 5.0 -4 39.6 12.9 0 
2232 CIRCUIT DIGITAL 7.6 0 27.3 9.6 0 
2351 PUB TEL TERM EQUIP 3.2 5 92.4 0.8 0 
2362 OTHER TERM EQUIP 4.3 1 32.9 15.4 0 
2411 POLE LINES 11.7 -56 65.4 7.7 252 
2421 AERIAL CABLE MET 12.6 -26 39.7 6.8 587 
2421 AERIAL CABLE NON MET 16.2 -25 3.2 7.5 0 
2422 UNDGRD CABLE MET 18.1 -8 31.6 4.2 519 
2422 UNDGRD CABLE NON MET 21.0 -13 15.3 4.7 0 
2423 BURIED CABLE MET 17.7 -3 30.9 4.1 540 
2423 BURIED CABLE NON MET 22.0 -4 16.5 4.0 0 
2424 SUB CABLE MET 22.0 -1 46.4 2.5 -1 
2424 SUB CABLE NON MET 30.0 0 0.0 3.3 0 
2426 INTRA BLDG CA MET 12.6 -1 39.9 4.8 -18 
2426 INTRA BLDG NON MET 12.8 -14 38.6 5.9 0 
2431 AERIAL WIRE 4.8 -123 -1. 7 46.8 -5 
2441 CONDUIT SYSTEMS 46.0 -5 20.2 1.8 73 
The figures in Colunns B, C, and D are percentages of gross book cost. 
The reserve level in Colunn c is used to calculate the depreciation rate and does not 
necessarily reflect the book reserve. The amortization amounts in Coll.lll'I E, ordered in 
FCC 88-13 and FCC 88-14, released January 21, 1988, are continued. 
iil As described in paragraph 7 of the Order, the net service values for the Crossbar and 
Step-by-Step accounts are to be amortized over a twelve month period ending December 31, 1991. 
1079 
FEDERAL COMMUNICATIONS COMMISSION 
Schedule of Annual Percentages of Depreciation for 
US YEST COMMUNICATIONS, INC. - MONTANA 
Effective January 1, 1991 
Average Future Remaining 
Remaining Net Reserve Life 
Rate Category Description Life Salvage Level Rate 
-------------------------
-------·- --------
--------------
(years) (%) (%) (%) 
A B c D=C100%·B·C)/A 
2112 MOTOR VEHICLES 4.0 10 51.2 9.7 
2114 SPEC PURPOSE VEHICLE 12.5 13 7.3 6.4 
2115 GARAGE YORK EQUIP 13.8 13 -26.8 8.2 
2116 OTHER YORK EQUIP 12.7 13 31.9 4.3 
2121 BUILDINGS 20.0 -10 31.2 3.9 
2122 FURNITURE 10.1 7 41.5 5.1 
2123 OFFICE EQUIPMENT 4.3 7 30.7 14.5 
2123 COMPANY COMM EQUIP 3.6 84.0 4.2 
2124 GEN PURPOSE CMPTR 2.3 5 79.6 6.7 
2211 ANALOG SY EQUIP 5.4 2 47.7 9.3 
2212 DIGITAL SY EQUIP 11.1 3 17.7 7.1 
2215 CROSSBAR SY EQUIP 2.4 -4 53.1 21.2 
2215 STEP BY STEP EQUIP 3.4. -5 71.3 9.9 
2220 OPERATOR SYSTEMS @ 8.0 0 0.0 12.5 
2231 RADIO SYSTEMS 8.9 -3 51.0 5.8 
2232 CIRCUIT ANALOG 5.4 0 45.7 10.1 
2232 CIRCUIT DDS 4.1 15 8.7 18.6 
2232 CIRCUIT DIGITAL 7.4 2 27.6 9.5 
2351 PUB TEL TERM EQUIP 7.3 5 80.4 2.0 
2362 OTHER TERM EQUIP 4.2 9 54.7 8.6 
2411 POLE LINES 15 .1 -64 95.7 4.5 
2421 AERIAL CABLE MET 16.4 -31 34.6 5.9 
2421 AERIAL CABLE NON MET 30.0 -25 o.o 4.2 
2422 UNDGRD CABLE MET 17.2 -20 39.1 4.7 
2422 UNDGRD CABLE NON MET 21.0 -15 15.9 4.7 
2423 BURIED CABLE MET 17.9 3 28.8 3.8 
2423 BURIED CABLE NON MET 23.0 -6 8.7 4.2 
2424 SUB CABLE MET 19.3 0 48.6 2.7 
2424 SUB CABLE NON MET 30.0 0 0.0 3.3 
2426 INTRA BLDG CA MET 13.1 -9 39.3 5.3 
2426 INTRA BLDG NON MET 9.2 -10 6.0 11.3 
2431 AERIAL YIRE 4.6 -100 87.0 24.6 
2441 CONDUIT SYSTEMS 42.0 ·15 28.6 2.1 
The figures in Colunns B, C, and D are percentages of gross book cost. 
The reserve level in Colunn c is used to calculate the depreciation rate and does not 
necessarily reflect the book reserve. The amortization amounts in Coll.llll E, ordered in 
FCC 88·14, released January 21, 1988, are continued. 
APPENDIX 
PAGE 28 
Annual 
Amert. 
Expense 
($000) 
E 
0 
0 
-3 
-167 
582 
-14 
-6 
0 
0 
554 
0 
0 
0 
17 
-8 
481 
0 
0 
0 
0 
1066 
-31 
0 
400 
0 
46 
0 
-1 
0 
26 
0 
0 
86 
@ As described in paragraph 7 of the Order, the net service value for the Opertor Systems 
Account is to be amortized over a twelve month period ending Dece!!Der 31, 1991. 
1080 
FEDERAL COMMUNICATIONS COMMISSION 
Schedule of Annual Percentages of Depreciation for 
US WEST COMMUNICATIONS, INC. - NEW MEXICO 
Effective January 1, 1991 
APPENDIX 
PAGE 29 
Rate Category Description 
Average 
Remaining 
Life 
Future 
Net Reserve 
Salvage Level 
Remaining 
Life 
Rate 
Annual 
Amort. 
Expense 
(years) 
A 
(%) 
B 
(%) 
c 
(%) ($000) 
D=(100%-B-C)/A E 
2112 
2114 
2115 
2116 
2121 
2122 
2123 
2123 
2124 
2211 
2212 
2215 
2215 
2220 
2231 
2232 
2232 
2232 
2351 
2362 
2411 
2421 
2421 
2422 
2422 
2423 
2423 
2424 
2424 
2426 
2426 
2431 
2441 
MOTOR VEHICLES 
SPEC PURPOSE VEHICLE 
GARAGE lolORK EQUIP 
OTHER lolORK EQUIP 
BUILDINGS 
FURNITURE 
OFFICE EQUIPMENT 
COMPANY COMM EQUIP 
GEN PURPOSE CHPTR 
ANALOG SW EQUIP 
DIGITAL SW EQUIP 
CROSSBAR SW EQUIP 
STEP BY STEP EQUIP 
OPERATOR SYSTEMS 
RADIO SYSTEMS 
CIRCUIT DDS 
CIRCUIT DIGITAL 
CIRCUIT EQUIP-ANALOG 
PUB TEL TERM EQUIP 
OTHER TERM EQUIP 
POLE LINES 
AERIAL CABLE METAL 
AERIAL CABLE NON MET 
UNDGRD CABLE METAL 
UNDGRD CABLE NON MET 
BURIED CABLE METAL 
BURIED CABLE NON MET 
SUB CABLE MET 
SUB CABLE NON MET 
INTRA BLDG CA METAL 
INTRA BLDG NON MET 
AERIAL WIRE 
CONDUIT SYSTEMS 
3.5 
14.0 
12.1 
11.2 
26.0 
10.8 
4.9 
3.7 
2.8 
6.5 
11.1 
1.8 
3.5 
5.7 
2.5 
6.5 
3.7 
4.0 
5.3 
10.5 
14.2 
19.7 
17.3 
22.0 
17.2 
22.0 
19.1 
30.0 
11. 7 
15.7 
6.3 
46.0 
3 
6 
6 
6 
-6 
0 
4 
3 
0 
2 
-4 
-5 
3 
5 
0 
-2 
5 
-4 
-43 
-33 
-29 
-13. 
-17 
-4 
-4 
0 
0 
-17 
-17 
-73 
-14 
51.8 
o.o 
-61.6 
36.2 
23.5 
41.6 
74.3 
65.7 
67.3 
44.2 
19.1 
-161.0 
38.0 
6.7 
29.4 
35.6 
28.0 
47.8 
87.1 
36.5 
58.2 
39.2 
3.9 
30.5 
14.0 
31.8 
14.1 
44.3 
0.0 
40.8 
18.0 
19.1 
19.0 
The figures in Colunns B, c, and D are percentages of gross book cost. 
12.9 
6.7 
12.9 
5.2 
3.2 
5.3 
5.2 
8.2 
10.6 
8.6 
7.1 
37.2 
25.8 
11.5 
25.4 
11.1 
14.6 
2.0 
12.7 
8.1 
6.6 
6.4 
4.8 
4.7 
4.2 
4.1 
2.9 
3.3 
6.5 
6.3 
24.4 
2.1 
The reserve level in Colunn c is used to calculate the depreciation rate and does not 
necessarily reflect the book reserve. The amortization amounts in Colunn E, ordered in 
FCC 88-14, released January 21, 1988, are continued. 
Q As described in paragraph 7 of the Order, the net service value for the Crossbar 
Account is to be amortized over a twenty-four month period ending December 31, 1992. 
1081 
61 
0 
-3 
-138 
-98 
91 
0 
0 
0 
2189 
0 
Q 
0 
0 
200 
-12 
0 
1186 
0 
0 
-211 
467 
0 
346 
0 
1340 
0 
0 
0 
45 
0 
0 
28 
FEDERAL COMMUNICATIONS COMMISSION APPENDIX 
Schedule of Annual Percentages of Depreciation for PAGE 30 
US llEST COMMUNICATIONS, INC. - UTAH 
Effective January 1, 1991 
Average Future Remaining 
Remaining Net Reserve Life 
Rate Category Description Life Salvage Level Rate 
------------------------- ---------
--------
--------------
(years) (%) (%) (%) 
A B c D=C100%-B-C)/A 
2112 MOTOR VEHICLES 4.4 13 47.0 9.1 
2114 SPEC PURPOSE VEHICLE 10.6 3.8 9.0 
2115 GARAGE WORK EQUIP 11.5 41.8 5.0 
2116 OTHER WORK EQUIP 11.4 26.3 6.4 
2121 BUILDINGS 32.0 -2 24.6 2.4 
2122 FURNITURE 7.3 3 29.4 9.3 
2123 OFFICE EQUIPMENT 4.7 4 54.5 8.8 
2123 COMPANY COMM EQUIP 2.1 1 89.9 4.3 
2124 GEN PURPOSE CMPTR 3.0 3 70.6 8.8 
2211 ANALOG SW EQUIP 6.9 1 45.7 7.7 
2212 DIGITAL SW EQUIP 11.1 3 21.5 6.8 
2215 CROSSBAR SW EQUIP 1.5 -4 86.9 11.4 
2215 STEP BY STEP EQUIP 2.4 -5 65.6 16.4 
2220 OPER SYS - OTHER iii 0 9.1 
2220 OPER SYS - UNIVERSAL 8.0 0 0.0 12.5 
2231 RADIO SYSTEMS 8.2 4 41.1 6.7 
2232 CIRCUIT ANALOG 3.9 -2 61.7 10.3 
2232 CIRCUIT DDS 3.6 0 33.6 18.4 
2232 CIRCUIT DIGITAL 7.2 2 28.9 9.6 
2351 PUB TEL TERM EQUIP 5 95.0 5.0 
2362 OTHER TERM EQUIP 6.2 3 65.5 5.1 
2411 POLE LINES 15.3 -45 47.1 6.4 
2421 AERIAL CABLE MET 13.5 -23 40.0 6.1 
2421 AERIAL CABLE NON MET 30.0 -25 0.0 4.2 
2422 UNDGRD CABLE MET 16.5 -19 37.5 4.9 
2422 UNDGRD CABLE NON MET 22.0 -19 11.0 4.9 
2423 BURIED CABLE MET 17.4 -5 30.8 4.3 
2423 BURIED CABLE NON MET 21.0 -5 9.7 4.5 
2424 SUB CABLE MET 17.5 0 -18.5 6.8 
2424 SUB CABLE NON MET 30.0 0 0.0 3.3 
2426 INTRA BLDG CA MET 10.7 -3 37.7 6.1 
2426 INTRA BLDG NON MET 15.1 -8 4.2 6.9 
2431 AERIAL WIRE 5.7 -25 39.0 15.1 
2441 CONDUIT SYSTEMS 44.0 -7 24.5 1.9 
The figures in Coll.lllr'ls B, c, and D are percentages of gross book cost. 
iii As described in paragraph 7 of the Order, the net service value for the Operator Systems-
Other Account is to be amortized over an eighteen month period ending June 30, 1992. 
1082 
FEDERAL COMMUNICATIONS COMMISSION 
Schedule of Annual Percentages of Depreciation for 
US WEST COMMUNICATIONS, INC. - WYOMING 
Effective January 1, 1991 
Average Future Remaining 
Remaining Net Reserve Life 
Rate Category Description Life Salvage Level Rate 
------------------------- ---------
--------
--------------
(years) (%) (%) (%) 
A B c D=C100X-B-C)/A 
2112 MOTOR VEHICLES 2.9 3 52.4 15.4 
2114 SPEC PURPOSE VEHICLE 10.6 10.3 8.4 
2115 GARAGE WORK EQUIP 11.0 -21.7 11.0 
2116 OTHER WORK EQUIP 10.9 23.2 7.0 
2121 BUILDINGS 25.0 ·9 27.7 3.3 
2122 FURNITURE 7.8 34.5 8.3 
2123 OFFICE EQUIPMENT 5.8 57.0 7.2 
2123 COMPANY COMM EQUIP 2.8 0 76.3 8.5 
2124 GEN PURPOSE CMPTR 3.1 4 85.4 3.4 
2211 ANALOG SW EQUIP 6.0 3 45.4 8.6 
2212 DIGITAL SW EQUIP 11.0 3 14.4 7.5 
2215 CROSSBAR SW EQUIP 2.3 -2 61.1 17.8 
2215 STEP BY STEP EQUIP 2.9 ·5 88.9 5.6 
2220 OPERATOR SYSTEMS 8.0 0 0.0 12.5 
2231 RADIO SYSTEMS 7.4 · 12 46.7 8.8 
2232 CIRCUIT DDS 0 100.0 5.0 
2232 CIRCUIT ANALOG 6.5 0 56.4 6.7 
2232 CIRCUIT DIGITAL 7.5 2 20.7 10.3 
2351 PUB TEL TERM EQUIP 5 95.0 5.0 
2362 OTHER TERM EQUIP 3.1 3 42.9 17.5 
2411 POLE LINES 14.2 -79 88.4 6.4 
2421 AERIAL CABLE MET 14.0 ·25 35.7 6.4 
2421 AERIAL CABLE NON MET 18.4 -24 8.8 6.3 
2422 UNDGRD CABLE MET 18.9 -6 33.4 3.8 
2422 UNDGRD CABLE NON MET 15.0 -14 6.5 7.2 
2423 BURIED CABLE MET 16.6 -4 30.8 4.4 
2423 BURIED CABLE NON MET 21.0 -8 5.5 4.9 
2424 SUB CABLE MET 12.4 0 58.3 3.4 
2424 SUB CABLE NON MET 30.0 0 0.0 3.3 
2426 INTRA BLDG CA MET 10.7 -5 39.7 6.1 
2426 INTRA BLDG NON MET 25.0 -7 35.5 2.9 
2431 AERIAL WIRE 4.3 ·16 36.2 18.6 
2441 CONDUIT SYSTEMS 44.0 -7 18.3 2.0 
The figures in Columns B, c, and D are percentages of gross book cost. 
The reserve level in Column C is used to calculate the depreciation rate and does not 
necessarily reflect the book reserve. The amortization amounts in Column E, ordered in 
FCC 88-14, released January 21, 1988, are continued. 
APPENDIX 
PAGE 31 
Annual 
Amort. 
Expense 
($000) 
E 
0 
0 
-13 
-161 
173 
22 
16 
0 
0 
800 
0 
0 
0 
Gl 
200 
0 
1713 
0 
0 
0 
·228 
262 
0 
429 
0 
-501 
0 
0 
0 
8 
0 
0 
11 
Gl As described in paragraph 7 of the Order, the net service value for the Operator Systems­
Other Account is to be amortized over a twelve month period ending Deceirber 31, 1991. 
1082a