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Expected Life Study: Telecommunications and Cable Assets Table of Contents

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Expected Life Study: Telecommunications and Cable Assets Table of Contents 3 NEVADA DEPARTMENT OF TAXATION Division of Local Government Services Expected Life Study: Telecommunications and Cable Assets Table of Contents Literature Review Summary and Recommendations Telecommunications Assets…………………………………………………….. Page 1 Cable and Other Program Distribution Assets………………………………....Page 5 Exhibits Telecommunications Asset Service Life in General Exhibit 1: Marshall Swift Life Expectancy Guidelines Page 8 Exhibit 2: IRS Publication 946, Telecommunications and Cable Page 10 Exhibit 3: FCC Depreciation Ranges Page 13 Exhibit 4: Excerpts from AT&T Appraisal 2007 Page 14 Exhibit 5: Excerpts from Level 3 Appraisal 2012 Page 16 Exhibit 6: Internal Revenue Bulletin, June 2, 2014: REG-150760-13 Page 18 Exhibit 7: IRS Blesses Windstream Move to Cut Taxes by Forming REIT Page 28 Fiber Optic Cable Exhibit 8: Corning Optical Fiber Page 34 Exhibit 9: Technology Futures, Inc. 2008 Fiber Recommendation Page 36 Exhibit 10: BICSI OSP Pathway Educational Power-point Page 41 Exhibit 11: TIA-758-B: OSP Telecommunications Infrastructure Page 81 Exhibit 12: Virginia Department of Taxation Ruling 06-84 Page 82 Exhibit 13: Pennsylvania Ruling SUT-07-005 Page 84 Conduit Systems Exhibit 14: GAO Report on Deploying Broadband Conduit Page 87 Exhibit 15: Installing communications cable in conduit Page 93 Exhibit 16: New York State Office of Tax Policy Analysis, Ruling TSB-A-95(20)S Page 97 Exhibit 17: Superior Essex: Communications and Energy Page 113 Poles Exhibit 18: Tech Bulletin, Pole Service Life Page 116 Exhibit 19: Wood Pole Newsletter, Volume 20, 1996 Page 122 Exhibit 20: Wood Pole Life Extension & The Case for Capitalization Page 127 Exhibit 21: Comparison of Service Lives, Nevada electric utilities Page 133 Exhibit 22: Report on Current Practice in Utility Distribution Poles and Light Poles Page 134 Exhibit 23: New Life Cycle Assessment Study shows replacing wood utility poles with Steel Significantly Lowers Key Environmental Impacts Page 158 Equipment Shelters Exhibit 24: State Board of Equalization Notice of Decision, Case 14-306 et al Page 161 Exhibit 25: State Board of Equalization Transcript, October 9, 2014 Page 172 Exhibit 26: Section 6, Statistical Analysis of the Roll Page 197 Exhibit 27: Excerpts from American Tower SEC 10K Annual Report Page 200 Telecommunications Asset Descriptions Exhibit 28: CFR Title 47, Vol 2, part 32 (2009) Page 213 Exhibit 29: IRS Bulletin 2011-18, Description of Wireless Assets Page 225 Cable Distribution Asset Descriptions Exhibit 30: IRS Description of Cable TV Page 229 Exhibit 31: Missouri Assessor Manual – Cable TV systems Page 231 Expected Life for Telecommunications and Cable Distribution Assets: Literature Review Summary and Recommendations Nevada Department of Taxation April 2, 2015 Telecommunications Assets In 2014, two telecommunications companies appealed the taxable values of their assets located in multiple counties throughout Nevada. The State Board of Equalization (“State Board”) heard the appeals and found that varying methodologies had been used by county assessors to establish taxable value. As a result, the State Board recommended the Department conduct one or more workshops to standardize the classification and applicable service lives of telecommunications assets.1 In response to the State Board’s request, the Department has surveyed available literature on service lives of telecommunications assets for presentation at workshop. As a result of the literature review, the Department recommends amending the 2016‐2017 Personal Property Manual to reflect the following: 1.) Break out the current list of telecommunications assets in the Personal Property Manual into more discrete categories to better reflect function and service life. Provide better descriptions of each category as to what the category contains. To effectuate this recommendation, the Department selected the descriptions of telecommunications assets listed in the chart of accounts for the telecommunications industry as listed in the Code of Federal Regulations, Title 47 Chapter 1, Part 32.2112 through 32.2441. See Exhibits 28 and 29. 2.) The literature indicates that fiber optic cable has a service life longer than the 15 years currently indicated in the Personal Property Manual. Exhibits 1, 2, 3, 4, 7, 8, 9, 11, 12, and 13 are submitted in support of a revised service life of 20 years for fiber optic cable placed in service in 2008 and thereafter. Fiber optic cable placed in service prior to 2008 would remain at the 15 year service life. Exhibit 1 is the Marshall‐Swift Life Expectancy Guidelines. The asset life ranges from 28 to 42 years for distribution assets. Exhibit 2 is IRS Publication 946 and it indicates a 24 year class life for telephone distribution plant. Exhibit 3 is the FCC depreciation ranges adopted in Docket No. 98‐137 (December 17, 1999). All non‐metallic cables, whether aerial, underground, buried, or intrabuilding network were assigned a projected life range of 25 to 30 years. A 2007 appraisal of AT&T network assets indicates a financial life of 20 years for fiber. Corning, a principal manufacturer of optical fiber, states that the intended service life for optical fiber cables often is in excess of 25 years. See Exhibit 8. Technology Futures, Inc., which provides depreciation and valuation services for major telecommunications carriers recommended in 2008 that the depreciation life for newly‐installed fiber optic cable is 20 to 25 years, and reflects the combined 1 State Board Chairman Wren stated “it’s apparent that we need to do something to make sure that everybody is on the same page in the future on these and I don’t know how you do that. Do you do it with a workshop or do we call everybody in. “ See Transcript, October 9, 2014, p. 236, ll. 14‐20. The request was reiterated later in the hearing after one assessor stated she disputed that conduit should be classified as personal property, to which Mr. Wren replied “And that’s why I want to have a workshop to address that specifically and put specific labels on these.” See Transcript, October 9, 2014, p. 266, ll. 11‐21. Expected Life Study, Page 1 impacts of physical mortality, technological substitution, and access line losses due to competition. See Exhibit 9. In contrast to the service lives discussed in Exhibits 1 through 4, 8, and 9, Exhibit 7 indicates that Windstream, a telecommunications Tier 2 company, has been approved by the IRS to place its fiber‐ optic and copper lines into a Real Estate Investment Trust (“REIT”) because they qualify as real property. In a decision by the Virginia Tax Commissioner on the application of sales and use tax, it was found that fiber optic cable becomes real property once it is buried underground. See Exhibit 12. Similarly, in a ruling by the Pennsylvania Department of Revenue in which the telecommunications taxpayer asserted that fiber was real property, the Department agreed with the taxpayer’s assertion that dark cable becomes non‐taxable real property when it is combined with other fiber in an underground conduit. See Exhibit 13. By comparison, at least one vendor asserts that copper cables are designed based on a life expectancy of 30 years. See Exhibit 17. 3.) The literature indicates certain assets have service lives longer than those provided in NAC 361.1375(3). As a result, the Department considered whether those assets should be considered a “structure” as that term is used in NRS 361.035(1)(a). “Structure” is also included in the term “improvement” as that term is defined in NAC 361.1133. The Attorney General opined in AGO 2012‐10 that “as part of the definition of real property a structure is per se an improvement upon real property.” In appraisal literature, a structure is also defined as an edifice or building or an improvement.2 The International Association of Assessing Officers (“IAAO”) defines an improvement as “anything done to raw land with the intention of increasing its value. Thus a structure erected on the property constitutes one very common type of improvement, although other actions, such as those taken to improve drainage, are also improvements.” Black’s Law Dictionary (4th Edition) defines structure as any construction or piece of work artificially built up or composed of parts joined together in some definite manner, and gives as examples “poles connected by wires for the transmission of electricity;” “a railroad track;” and a “mine or pit.” One court has said that a “structure” is more specific in meaning than “improvement.” The court further said “a structure is an assemblage of building materials for the primary purpose of supporting, sheltering, containing, enclosing or housing persons or property.”3 The Department also considered the IRS revised regulations regarding the definition of real estate investment trust (“REIT”) property provided in REG‐150760‐13 as of June 2, 2014. The IRS in part revised its regulations regarding what types of assets should be classified as real property because of a growing number of companies requesting private letter rulings asking that their properties be considered real property, among them data centers and at least one telecommunications company. See Exhibits 6 and 7. Based on these definitions, and for other reasons listed below, the Department recommends that equipment shelters, poles and conduit be considered real property. 2 See American Institute of Real Estate Appraisers, The Dictionary of Real Estate Appraisal, (1984). 3 Howell Township v. Monmounth County, 18 N.J. Tax 149 (1999). Expected Life Study, Page 2 Poles Exhibits 6, 10, 11, 19, 20, 21, 22, 23, and 24 are submitted in support of a service life for poles significantly greater than 30 years. Exhibit 6 is IRS Revenue Bulletin regarding REG‐150760‐13 issued June 2, 2014. At §1.856‐ 10(d)(2)(iii)(B), the IRS concludes that other inherently permanent structures include microwave transmission, cell, broadcast, and electrical transmission towers; and telephone poles all of which are permanently affixed distinct assets.
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