Fiscal Year 2010 Multiplier Tables Used for Telephone Company by xyi12027

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									                  Telephone Company Multiplier Table
                  Utilizing the AUS Telephone Plant Index (Bulletin No. 38) Schedule T-1, North Atlantic Region
             MULTIPLIERS FOR JANUARY 1 2009 - FISCAL YEAR 2010

                  Only those accounts used

Index Ref.        YEAR IN SERVICE                                           Account Line       1945      1946     1947     1948     1949     1950     1951     1952     1953     1954     1955     1956     1957     1958


   15         1 GENERAL PURPOSE COMPUTERS                                       2124    15     0.0116    0.0116   0.0113   0.0113   0.0111   0.0104   0.0105   0.0103   0.0101   0.0099   0.0095   0.0092   0.0090   0.0089
   20         2 ANALOG ELECTRONIC SWITCHING                                     2211    20     0.5164    0.5164   0.5164   0.5164   0.5164   0.5164   0.5164   0.5164   0.5164   0.5164   0.5164   0.5164   0.5164   0.5164
   21         3 DIGITAL ELECTRONIC SWITCHING                                    2212    21     0.0686    0.0686   0.0686   0.0686   0.0686   0.0686   0.0686   0.0686   0.0686   0.0686   0.0686   0.0686   0.0686   0.0686
   24         4 ELECTRO MECHANICAL SWITCHING                                    2215    24     3.7083    2.7812   2.7245   2.3421   2.1532   2.0859   1.9925   2.0227   2.0859   2.0539   1.9632   1.9071   1.9348   1.8542
   26         5 OPERATOR SYSTEMS                                                2220    26     2.3595    1.7460   1.7118   1.4797   1.3641   1.3030   1.2652   1.2838   1.3227   1.3030   1.2471   1.2125   1.2296   1.1959
   30         6 RADIO SYSTEMS - ANALOG                                         22311    30     0.5294    0.4737   0.4355   0.4286   0.4286   0.4091   0.4219   0.4500   0.4655   0.4655   0.5510   0.5510   0.5870   0.5745
   31         7 RADIO SYSTEMS - DIGITAL                                        22312    31     0.3443    0.3443   0.3443   0.3443   0.3443   0.3443   0.3443   0.3443   0.3443   0.3443   0.3443   0.3443   0.3443   0.3443
   32         8 CIRCUIT EQUIPMENT - ANALOG                                     22321    32     0.1211    0.1071   0.1007   0.1022   0.1025   0.0993   0.1025   0.1047   0.1207   0.1351   0.1317   0.1325   0.1386   0.1405
   33         9 CIRCUIT EQUIPMENT - DIGITAL                                    22322    33     0.1211    0.1211   0.1211   0.1211   0.1211   0.1211   0.1211   0.1211   0.1211   0.1211   0.1211   0.1211   0.1211   0.1211
   37        10 PUBLIC TELEPHONE TERM EQ                                        2351    37     0.3629    0.3556   0.3704   0.3704   0.3629   0.3487   0.3755   0.3729   0.3678   0.3399   0.3377   0.3275   0.3275   0.3275
   40        11 POLES                                                           2411    40     4.9273    4.3946   4.1692   3.9659   3.8714   3.6133   3.4596   3.3184   3.1883   3.2520   3.0111   2.8034   2.7559   2.7559
   41        12 AERIAL CABLE - METALLIC                                        24211    41     3.4568    3.2362   3.1041   3.1041   2.9824   2.6224   2.4935   2.3766   2.3766   2.2368   2.0554   2.1125   2.1729   2.1422
   42        13 AERIAL CABLE - FIBER                                           24212    42     0.2735    0.2735   0.2735   0.2735   0.2735   0.2735   0.2735   0.2735   0.2735   0.2735   0.2735   0.2735   0.2735   0.2735
   43        14 UNDERGROUND CABLE - METALLIC                                   24221    43     3.0000    2.7692   2.6667   2.7170   2.6182   2.2500   2.1493   2.0282   2.0870   1.9200   1.7561   1.8461   1.9200   1.8947
   44        15 UNDERGROUND CABLE - FIBER                                      24222    44     0.2308    0.2308   0.2308   0.2308   0.2308   0.2308   0.2308   0.2308   0.2308   0.2308   0.2308   0.2308   0.2308   0.2308
   45        16 BURIED CABLE - METALLIC                                        24231    45     2.8440    2.6333   2.5393   2.5855   2.4947   2.1545   2.0314   1.9216   1.9750   1.8231   1.6730   1.7556   1.8467   1.8231
   46        17 BURIED CABLE - FIBER                                           24232    46     0.2233    0.2233   0.2233   0.2233   0.2233   0.2233   0.2233   0.2233   0.2233   0.2233   0.2233   0.2233   0.2233   0.2233
   47        18 SUBMARINE CABLE - METALLIC                                     24241    47     3.3349    3.1867   2.9875   2.9875   2.8680   2.5607   2.4305   2.3129   2.3508   2.2061   2.0197   2.0783   2.1088   2.0783
   48        19 SUBMARINE CABLE - FIBER                                        24242    48     0.3204    0.3204   0.3204   0.3204   0.3204   0.3204   0.3204   0.3204   0.3204   0.3204   0.3204   0.3204   0.3204   0.3204
   49        20 INTRA BUILDING CABLE - METALLIC                                24261    49     3.5163    3.2170   3.0857   3.1500   3.0240   2.6069   2.4787   2.3625   2.4000   2.2235   2.0432   2.1296   2.1913   2.1600
   50        21 INTRA BUILDING CABLE - FIBER                                   24262    50     0.2757    0.2757   0.2757   0.2757   0.2757   0.2757   0.2757   0.2757   0.2757   0.2757   0.2757   0.2757   0.2757   0.2757
   51        22 AERIAL WIRE                                                     2431    51     4.4364    4.0667   3.8526   3.8526   3.6600   3.2533   3.1149   2.9280   2.9280   2.6618   2.5241   2.5684   2.5684   2.4814
   52        23 CONDUIT SYSTEMS                                                 2441    52     2.8333    2.7818   2.6842   2.5932   2.5500   2.4286   2.3906   2.3906   2.3539   2.3539   2.2836   2.2174   2.1549   2.1250
   30        24 ELECTRIC GENERATORS (Handy-Whitman Index)                        344    30     4.9378    4.9378   4.9378   4.9378   4.9378   4.9378   4.9378   4.9378   4.9378   4.9378   4.9378   4.9378   4.9378   4.9378
             25 CONSTRUCTION WORK IN PROGRESS (CWIP)                             100           1.0000    1.0000   1.0000   1.0000   1.0000   1.0000   1.0000   1.0000   1.0000   1.0000   1.0000   1.0000   1.0000   1.0000
             26 SPARE PARTS                                                      101           0.2327    0.2327   0.2327   0.2327   0.2327   0.2327   0.2327   0.2327   0.2327   0.2327   0.2327   0.2327   0.2327   0.2327
                PROPERTY RETIRED FROM
             27 SERVICE - SCHEDULED FOR                                           102          0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200
                REMOVAL

                  *Index Reference Line

                  Maintain Factors Developed for Telephone Companies using AUS/Turner Index --
                  Maximum of 70% Depreciation (30% to the Good) using Average of FCC Service Lives,
                  Except Electrical Generators - 40% Maximum Depreciation (60% to the Good)

                  * "Spare Parts" Multiplier is the average of digital electronic
                  switching (2212), circuit equipment digital (22322), and radio
                  systems digital (22312)
                  Telephone Company Multiplier Table
                  Utilizing the AUS Telephone Plant Index (Bulletin No. 38) Schedule T-1, North Atlantic Region
             MULTIPLIERS FOR JANUARY 1 2009 - FISCAL YEAR 2010

                  Only those accounts used

Index Ref.        YEAR IN SERVICE                                           Account Line       1959      1960     1961     1962     1963     1964     1965     1966     1967     1968     1969     1970     1971     1972


   15         1 GENERAL PURPOSE COMPUTERS                                       2124    15     0.0089    0.0088   0.0088   0.0087   0.0087   0.0087   0.0086   0.0085   0.0084   0.0084   0.0081   0.0080   0.0079   0.0078
   20         2 ANALOG ELECTRONIC SWITCHING                                     2211    20     0.5164    0.5164   0.5164   0.5164   0.5164   0.5164   0.5164   0.5164   0.5164   0.5164   0.5164   0.5164   0.5164   0.5164
   21         3 DIGITAL ELECTRONIC SWITCHING                                    2212    21     0.0686    0.0686   0.0686   0.0686   0.0686   0.0686   0.0686   0.0686   0.0686   0.0686   0.0686   0.0686   0.0686   0.0686
   24         4 ELECTRO MECHANICAL SWITCHING                                    2215    24     1.9071    1.8542   1.8803   1.7566   1.7115   1.7800   1.8542   1.8803   1.7800   1.6481   1.5893   1.5170   1.3622   1.2836
   26         5 OPERATOR SYSTEMS                                                2220    26     1.2296    1.1797   1.1959   1.1338   1.1051   1.1487   1.2125   1.2296   1.1487   1.0778   1.0271   0.9809   0.8908   0.8394
   30         6 RADIO SYSTEMS - ANALOG                                         22311    30     0.7500    0.7500   0.5870   0.5510   0.5192   0.4500   0.4655   0.4286   0.4355   0.4091   0.3461   0.2783   0.2647   0.2596
   31         7 RADIO SYSTEMS - DIGITAL                                        22312    31     0.3443    0.3443   0.3443   0.3443   0.3443   0.3443   0.3443   0.3443   0.3443   0.3443   0.3443   0.3443   0.3443   0.3443
   32         8 CIRCUIT EQUIPMENT - ANALOG                                     22321    32     0.1346    0.1414   0.1538   0.1795   0.1842   0.1963   0.1875   0.2000   0.2428   0.2642   0.2577   0.3281   0.3889   0.4039
   33         9 CIRCUIT EQUIPMENT - DIGITAL                                    22322    33     0.1211    0.1211   0.1211   0.1211   0.1211   0.1211   0.1211   0.1211   0.1211   0.1211   0.1211   0.1211   0.1211   0.1211
   37        10 PUBLIC TELEPHONE TERM EQ                                        2351    37     0.3254    0.3254   0.3254   0.3254   0.3235   0.4131   0.4402   0.4366   0.4475   0.4551   0.4972   0.5019   0.4972   0.5019
   40        11 POLES                                                           2411    40     2.7100    2.6656   2.6226   2.5810   2.5016   2.4636   2.3912   2.2901   2.1395   2.0582   1.9590   1.8477   1.6763   1.5196
   41        12 AERIAL CABLE - METALLIC                                        24211    41     2.1125    2.1729   2.1729   2.1729   2.1729   2.0836   1.9753   1.8778   1.8107   1.7284   1.5844   1.5680   1.5210   1.4215
   42        13 AERIAL CABLE - FIBER                                           24212    42     0.2735    0.2735   0.2735   0.2735   0.2735   0.2735   0.2735   0.2735   0.2735   0.2735   0.2735   0.2735   0.2735   0.2735
   43        14 UNDERGROUND CABLE - METALLIC                                   24221    43     1.8461    1.9200   1.9460   1.9726   2.0000   1.9200   1.8000   1.7143   1.6552   1.5824   1.4400   1.4546   1.4400   1.3458
   44        15 UNDERGROUND CABLE - FIBER                                      24222    44     0.2308    0.2308   0.2308   0.2308   0.2308   0.2308   0.2308   0.2308   0.2308   0.2308   0.2308   0.2308   0.2308   0.2308
   45        16 BURIED CABLE - METALLIC                                        24231    45     1.7775    1.8710   1.8710   1.9216   1.9480   1.8467   1.7556   1.6730   1.6159   1.5626   1.4079   1.4364   1.4220   1.3290
   46        17 BURIED CABLE - FIBER                                           24232    46     0.2233    0.2233   0.2233   0.2233   0.2233   0.2233   0.2233   0.2233   0.2233   0.2233   0.2233   0.2233   0.2233   0.2233
   47        18 SUBMARINE CABLE - METALLIC                                     24241    47     2.0197    2.0486   2.0486   2.0486   2.0197   1.9644   1.8623   1.7704   1.7072   1.6295   1.5095   1.4938   1.4198   1.3402
   48        19 SUBMARINE CABLE - FIBER                                        24242    48     0.3204    0.3204   0.3204   0.3204   0.3204   0.3204   0.3204   0.3204   0.3204   0.3204   0.3204   0.3204   0.3204   0.3204
   49        20 INTRA BUILDING CABLE - METALLIC                                24261    49     2.1000    2.1600   2.1600   2.1600   2.1600   2.0712   1.9637   1.8667   1.8000   1.7182   1.5750   1.5750   1.5120   1.4131
   50        21 INTRA BUILDING CABLE - FIBER                                   24262    50     0.2757    0.2757   0.2757   0.2757   0.2757   0.2757   0.2757   0.2757   0.2757   0.2757   0.2757   0.2757   0.2757   0.2757
   51        22 AERIAL WIRE                                                     2431    51     2.4000    2.3613   2.3238   2.2523   2.2182   2.0914   2.0055   1.9520   1.8769   1.7429   1.6088   1.5742   1.4640   1.3682
   52        23 CONDUIT SYSTEMS                                                 2441    52     2.0959    2.0676   2.0676   1.9870   1.9616   1.9367   1.8659   1.8214   1.8214   1.7586   1.7191   1.6770   1.6365   1.6468
   30        24 ELECTRIC GENERATORS (Handy-Whitman Index)                        344    30     4.9378    4.9378   4.9378   4.9378   4.9378   4.9378   4.7455   4.2988   4.1056   3.9718   3.8463   3.7286   3.6540   3.6540
             25 CONSTRUCTION WORK IN PROGRESS (CWIP)                             100           1.0000    1.0000   1.0000   1.0000   1.0000   1.0000   1.0000   1.0000   1.0000   1.0000   1.0000   1.0000   1.0000   1.0000
             26 SPARE PARTS                                                      101           0.2327    0.2327   0.2327   0.2327   0.2327   0.2327   0.2327   0.2327   0.2327   0.2327   0.2327   0.2327   0.2327   0.2327
                PROPERTY RETIRED FROM
             27 SERVICE - SCHEDULED FOR                                           102          0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200
                REMOVAL

                  *Index Reference Line

                  Maintain Factors Developed for Telephone Companies using AUS/Turner Index --
                  Maximum of 70% Depreciation (30% to the Good) using Average of FCC Service Lives,
                  Except Electrical Generators - 40% Maximum Depreciation (60% to the Good)

                  * "Spare Parts" Multiplier is the average of digital electronic
                  switching (2212), circuit equipment digital (22322), and radio
                  systems digital (22312)
                  Telephone Company Multiplier Table
                  Utilizing the AUS Telephone Plant Index (Bulletin No. 38) Schedule T-1, North Atlantic Region
             MULTIPLIERS FOR JANUARY 1 2009 - FISCAL YEAR 2010

                  Only those accounts used

Index Ref.        YEAR IN SERVICE                                           Account Line       1973      1974     1975     1976     1977     1978     1979     1980     1981     1982     1983     1984     1985     1986


   15         1 GENERAL PURPOSE COMPUTERS                                       2124    15     0.0078    0.0077   0.0078   0.0080   0.0087   0.0087   0.0087   0.0087   0.0090   0.0103   0.0132   0.0163   0.0163   0.0166
   20         2 ANALOG ELECTRONIC SWITCHING                                     2211    20     0.5214    0.4882   0.4838   0.4752   0.4670   0.4402   0.4131   0.3604   0.3197   0.2934   0.2783   0.2658   0.2620   0.2557
   21         3 DIGITAL ELECTRONIC SWITCHING                                    2212    21     0.0686    0.0686   0.0686   0.0720   0.0758   0.0750   0.0750   0.0742   0.0766   0.0857   0.1075   0.1263   0.1263   0.1286
   24         4 ELECTRO MECHANICAL SWITCHING                                    2215    24     1.2594    1.1609   1.0766   1.0114   0.9536   0.8841   0.7994   0.6709   0.6096   0.5754   0.4981   0.4734   0.4717   0.4652
   26         5 OPERATOR SYSTEMS                                                2220    26     0.8236    0.7865   0.7462   0.7215   0.6984   0.6614   0.5980   0.5259   0.4850   0.4571   0.4280   0.4099   0.4042   0.3986
   30         6 RADIO SYSTEMS - ANALOG                                         22311    30     0.2647    0.2647   0.2783   0.2621   0.2547   0.2621   0.2700   0.2673   0.3000   0.2872   0.3418   0.3375   0.3506   0.3293
   31         7 RADIO SYSTEMS - DIGITAL                                        22312    31     0.3443    0.3443   0.3443   0.3443   0.3443   0.3443   0.3443   0.3443   0.3443   0.3443   0.3443   0.3328   0.3246   0.3143
   32         8 CIRCUIT EQUIPMENT - ANALOG                                     22321    32     0.4000    0.3784   0.3784   0.3652   0.3559   0.3500   0.3360   0.3256   0.3231   0.3471   0.2745   0.2745   0.2857   0.2897
   33         9 CIRCUIT EQUIPMENT - DIGITAL                                    22322    33     0.1211    0.1200   0.1145   0.1041   0.1000   0.1025   0.1105   0.1260   0.1355   0.1326   0.1416   0.1575   0.1853   0.2571
   37        10 PUBLIC TELEPHONE TERM EQ                                        2351    37     0.5066    0.4882   0.4927   0.4795   0.4629   0.4366   0.4068   0.3704   0.3399   0.2826   0.2672   0.2557   0.2521   0.2452
   40        11 POLES                                                           2411    40     1.3664    1.1292   1.0291   0.9915   0.9239   0.8296   0.7391   0.6775   0.6402   0.6182   0.5978   0.5807   0.5666   0.5512
   41        12 AERIAL CABLE - METALLIC                                        24211    41     1.3342    1.1791   1.1700   1.0864   1.0277   0.9627   0.8357   0.7964   0.7530   0.7313   0.7208   0.6945   0.6701   0.6760
   42        13 AERIAL CABLE - FIBER                                           24212    42     0.2735    0.2735   0.2735   0.2735   0.2735   0.2735   0.2735   0.2735   0.2735   0.2735   0.2818   0.3126   0.3444   0.3444
   43        14 UNDERGROUND CABLE - METALLIC                                   24221    43     1.2632    1.1077   1.1163   1.0435   0.9931   0.9290   0.7956   0.7700   0.7385   0.7236   0.7310   0.7059   0.6793   0.6990
   44        15 UNDERGROUND CABLE - FIBER                                      24222    44     0.2308    0.2308   0.2308   0.2308   0.2308   0.2308   0.2308   0.2308   0.2308   0.2308   0.2400   0.2727   0.3061   0.3093
   45        16 BURIED CABLE - METALLIC                                        24231    45     1.2474    1.0855   1.1109   1.0304   0.9875   0.9294   0.7900   0.7645   0.7406   0.7292   0.7406   0.7182   0.6937   0.7182
   46        17 BURIED CABLE - FIBER                                           24232    46     0.2233    0.2233   0.2233   0.2233   0.2233   0.2233   0.2233   0.2233   0.2233   0.2233   0.2323   0.2642   0.2969   0.3000
   47        18 SUBMARINE CABLE - METALLIC                                     24241    47     1.2690    1.1203   1.0947   1.0170   0.9560   0.8963   0.7923   0.7430   0.6995   0.6701   0.6548   0.6317   0.6051   0.6025
   48        19 SUBMARINE CABLE - FIBER                                        24242    48     0.3204    0.3204   0.3204   0.3204   0.3204   0.3204   0.3204   0.3204   0.3204   0.3204   0.3248   0.3515   0.3738   0.3709
   49        20 INTRA BUILDING CABLE - METALLIC                                24261    49     1.3263    1.1721   1.1631   1.0800   1.0216   0.9570   0.8308   0.7916   0.7485   0.7235   0.7166   0.6873   0.6632   0.6690
   50        21 INTRA BUILDING CABLE - FIBER                                   24262    50     0.2757    0.2757   0.2757   0.2757   0.2757   0.2757   0.2757   0.2757   0.2757   0.2757   0.2841   0.3151   0.3472   0.3472
   51        22 AERIAL WIRE                                                     2431    51     1.2842    1.1261   1.0925   1.0310   1.0097   0.9266   0.8044   0.7394   0.6971   0.6685   0.6310   0.6025   0.5856   0.5787
   52        23 CONDUIT SYSTEMS                                                 2441    52     1.6706    1.5332   1.5111   1.4811   1.3998   1.3716   1.2823   1.2333   1.1856   1.1795   1.1309   1.1184   1.1113   1.1087
   30        24 ELECTRIC GENERATORS (Handy-Whitman Index)                        344    30     3.4150    2.7473   2.4857   2.2696   2.1750   2.0188   1.8835   1.7155   1.5887   1.5483   1.5225   1.5037   1.4794   1.3634
             25 CONSTRUCTION WORK IN PROGRESS (CWIP)                             100           1.0000    1.0000   1.0000   1.0000   1.0000   1.0000   1.0000   1.0000   1.0000   1.0000   1.0000   1.0000   1.0000   1.0000
             26 SPARE PARTS                                                      101           0.2327    0.2322   0.2294   0.2242   0.2222   0.2234   0.2274   0.2352   0.2399   0.2385   0.2430   0.2452   0.2550   0.2857
                PROPERTY RETIRED FROM
             27 SERVICE - SCHEDULED FOR                                           102          0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200
                REMOVAL

                  *Index Reference Line

                  Maintain Factors Developed for Telephone Companies using AUS/Turner Index --
                  Maximum of 70% Depreciation (30% to the Good) using Average of FCC Service Lives,
                  Except Electrical Generators - 40% Maximum Depreciation (60% to the Good)

                  * "Spare Parts" Multiplier is the average of digital electronic
                  switching (2212), circuit equipment digital (22322), and radio
                  systems digital (22312)
                  Telephone Company Multiplier Table
                  Utilizing the AUS Telephone Plant Index (Bulletin No. 38) Schedule T-1, North Atlantic Region
             MULTIPLIERS FOR JANUARY 1 2009 - FISCAL YEAR 2010

                  Only those accounts used

Index Ref.        YEAR IN SERVICE                                           Account Line       1987      1988     1989     1990     1991     1992     1993     1994     1995     1996     1997     1998     1999     2000


   15         1 GENERAL PURPOSE COMPUTERS                                       2124    15     0.0173    0.0211   0.0260   0.0300   0.0339   0.0371   0.0371   0.0371   0.0459   0.0557   0.0557   0.0600   0.0650   0.0867
   20         2 ANALOG ELECTRONIC SWITCHING                                     2211    20     0.2633    0.2557   0.2509   0.2533   0.2521   0.2521   0.2498   0.2521   0.2545   0.2633   0.2740   0.2783   0.2783   0.2783
   21         3 DIGITAL ELECTRONIC SWITCHING                                    2212    21     0.1385    0.1600   0.1846   0.2000   0.2250   0.2323   0.2250   0.2250   0.2571   0.2769   0.2769   0.3200   0.3840   0.5091
   24         4 ELECTRO MECHANICAL SWITCHING                                    2215    24     0.4802    0.4619   0.4588   0.4510   0.4406   0.4800   0.5281   0.5636   0.6106   0.6622   0.7283   0.7680   0.8085   0.8476
   26         5 OPERATOR SYSTEMS                                                2220    26     0.4099    0.4023   0.4005   0.3968   0.3897   0.3846   0.3779   0.3668   0.3653   0.3653   0.3731   0.3683   0.3623   0.3593
   30         6 RADIO SYSTEMS - ANALOG                                         22311    30     0.3375    0.3333   0.3333   0.3333   0.3214   0.3140   0.3104   0.3034   0.2967   0.2967   0.2872   0.2842   0.2813   0.3125
   31         7 RADIO SYSTEMS - DIGITAL                                        22312    31     0.3385    0.3385   0.3356   0.3414   0.3385   0.3328   0.3328   0.3300   0.3273   0.3220   0.3168   0.3220   0.3168   0.3492
   32         8 CIRCUIT EQUIPMENT - ANALOG                                     22321    32     0.3000    0.2958   0.2897   0.2897   0.2857   0.2857   0.2800   0.2763   0.2819   0.2877   0.2937   0.2958   0.2937   0.2917
   33         9 CIRCUIT EQUIPMENT - DIGITAL                                    22322    33     0.3500    0.3600   0.3600   0.3706   0.3405   0.3231   0.3231   0.3405   0.3405   0.3600   0.3500   0.3500   0.3500   0.3889
   37        10 PUBLIC TELEPHONE TERM EQ                                        2351    37     0.2620    0.2533   0.2486   0.2521   0.2509   0.2521   0.2498   0.2521   0.2545   0.2633   0.2740   0.2768   0.2783   0.2783
   40        11 POLES                                                           2411    40     0.5849    0.6208   0.6625   0.6994   0.7362   0.7642   0.7699   0.7854   0.8104   0.8130   0.8455   0.8645   0.9012   0.9157
   41        12 AERIAL CABLE - METALLIC                                        24211    41     0.6730    0.5918   0.5571   0.5394   0.5452   0.5490   0.6231   0.6748   0.6910   0.7461   0.7943   0.8899   0.9860   1.0081
   42        13 AERIAL CABLE - FIBER                                           24212    42     0.3957    0.4376   0.4307   0.4760   0.5320   0.5827   0.6404   0.6917   0.7265   0.7680   0.8000   0.8395   0.8689   0.8793
   43        14 UNDERGROUND CABLE - METALLIC                                   24221    43     0.6857    0.5902   0.5685   0.6142   0.6968   0.7662   0.8391   0.8727   0.8465   0.8870   0.9231   1.0285   1.1491   1.1538
   44        15 UNDERGROUND CABLE - FIBER                                      24222    44     0.3572    0.4110   0.4067   0.4487   0.5024   0.5576   0.6226   0.6818   0.7126   0.7514   0.7895   0.8265   0.8625   0.8647
   45        16 BURIED CABLE - METALLIC                                        24231    45     0.6971    0.5925   0.5533   0.5366   0.5533   0.5634   0.6542   0.7079   0.7034   0.7608   0.8081   0.9302   1.0647   1.0885
   46        17 BURIED CABLE - FIBER                                           24232    46     0.3512    0.4056   0.4010   0.4422   0.4953   0.5500   0.6145   0.6732   0.7030   0.7412   0.7784   0.8146   0.8498   0.8617
   47        18 SUBMARINE CABLE - METALLIC                                     24241    47     0.6102    0.5516   0.5234   0.5067   0.5561   0.6165   0.6780   0.7163   0.7285   0.7756   0.8138   0.8894   0.9625   0.9786
   48        19 SUBMARINE CABLE - FIBER                                        24242    48     0.4132    0.4443   0.4372   0.4800   0.5305   0.5810   0.6315   0.6761   0.7016   0.7436   0.7785   0.8123   0.8449   0.8564
   49        20 INTRA BUILDING CABLE - METALLIC                                24261    49     0.6661    0.5883   0.5539   0.5362   0.5420   0.5381   0.5957   0.6499   0.6691   0.7260   0.7735   0.8696   0.9661   0.9902
   50        21 INTRA BUILDING CABLE - FIBER                                   24262    50     0.3947    0.4412   0.4341   0.4799   0.5303   0.5874   0.6456   0.6973   0.7243   0.7658   0.7979   0.8374   0.8669   0.8776
   51        22 AERIAL WIRE                                                     2431    51     0.5879    0.5422   0.5247   0.5048   0.4997   0.4917   0.5529   0.5967   0.6449   0.6988   0.7466   0.8065   0.8536   0.8792
   52        23 CONDUIT SYSTEMS                                                 2441    52     1.1720    1.0783   1.0733   1.0857   1.1477   1.1517   1.1413   1.1316   1.1288   1.1392   1.1493   1.1527   1.1375   1.1145
   30        24 ELECTRIC GENERATORS (Handy-Whitman Index)                        344    30     1.1527    1.0653   1.0440   1.0207   1.0011   0.9875   1.0178   1.0066   0.9718   0.9590   0.9394   0.9044   0.8805   0.8912
             25 CONSTRUCTION WORK IN PROGRESS (CWIP)                             100           1.0000    1.0000   1.0000   1.0000   1.0000   1.0000   1.0000   1.0000   1.0000   1.0000   1.0000   1.0000   1.0000   1.0000
             26 SPARE PARTS                                                      101           0.3443    0.3493   0.3478   0.3560   0.3395   0.3280   0.3280   0.3353   0.3339   0.3410   0.3334   0.3360   0.3334   0.3691
                PROPERTY RETIRED FROM
             27 SERVICE - SCHEDULED FOR                                           102          0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200
                REMOVAL

                  *Index Reference Line

                  Maintain Factors Developed for Telephone Companies using AUS/Turner Index --
                  Maximum of 70% Depreciation (30% to the Good) using Average of FCC Service Lives,
                  Except Electrical Generators - 40% Maximum Depreciation (60% to the Good)

                  * "Spare Parts" Multiplier is the average of digital electronic
                  switching (2212), circuit equipment digital (22322), and radio
                  systems digital (22312)
                  Telephone Company Multiplier Table
                  Utilizing the AUS Telephone Plant Index (Bulletin No. 38) Schedule T-1, North Atlantic Region
             MULTIPLIERS FOR JANUARY 1 2009 - FISCAL YEAR 2010

                  Only those accounts used
                                                                                                                                                                         AUS
Index Ref.        YEAR IN SERVICE                                           Account Line       2001      2002     2003     2004     2005     2006     2007     2008     INDEX
                                                                                                                                                                        LINE #

   15         1 GENERAL PURPOSE COMPUTERS                                       2124    15     0.1114    0.1300   0.2294   0.3377   0.4952   0.7143   0.8254   1.0000     15
   20         2 ANALOG ELECTRONIC SWITCHING                                     2211    20     0.2841    0.3489   0.4486   0.5454   0.6549   0.7211   0.8897   1.0000     20
   21         3 DIGITAL ELECTRONIC SWITCHING                                    2212    21     0.5565    0.6857   0.7273   0.8000   0.8727   0.9044   0.9333   1.0000     21
   24         4 ELECTRO MECHANICAL SWITCHING                                    2215    24     0.8612    0.8806   0.9010   0.9201   0.9405   0.9487   0.9714   1.0000     24
   26         5 OPERATOR SYSTEMS                                                2220    26     0.3478    0.4512   0.5512   0.6443   0.7380   0.8111   0.9094   1.0000     26
   30         6 RADIO SYSTEMS - ANALOG                                         22311    30     0.3948    0.4737   0.5526   0.6316   0.7181   0.7653   0.9066   1.0000     30
   31         7 RADIO SYSTEMS - DIGITAL                                        22312    31     0.4297    0.5280   0.6160   0.6930   0.7735   0.8461   0.9237   1.0000     31
   32         8 CIRCUIT EQUIPMENT - ANALOG                                     22321    32     0.2937    0.3607   0.4638   0.5589   0.6652   0.7368   0.8883   1.0000     32
   33         9 CIRCUIT EQUIPMENT - DIGITAL                                    22322    33     0.4730    0.5527   0.6447   0.7180   0.8077   0.8750   0.9391   1.0000     33
   37        10 PUBLIC TELEPHONE TERM EQ                                        2351    37     0.2826    0.2826   0.3880   0.4987   0.6194   0.7019   0.8775   1.0000     37
   40        11 POLES                                                           2411    40     0.9214    0.9365   0.9469   0.9489   0.9717   0.9617   0.9757   1.0000     40
   41        12 AERIAL CABLE - METALLIC                                        24211    41     1.0529    1.1021   1.1114   1.1051   1.0253   0.9704   0.9817   1.0000     41
   42        13 AERIAL CABLE - FIBER                                           24212    42     0.8889    0.9233   0.9224   0.9294   0.9362   0.9503   0.9714   1.0000     42
   43        14 UNDERGROUND CABLE - METALLIC                                   24221    43     1.2008    1.2551   1.2508   1.2280   1.0854   0.9935   1.0012   1.0000     43
   44        15 UNDERGROUND CABLE - FIBER                                      24222    44     0.8875    0.9198   0.9193   0.9288   0.9378   0.9462   0.9636   1.0000     44
   45        16 BURIED CABLE - METALLIC                                        24231    45     1.1571    1.2249   1.2365   1.2237   1.0762   0.9813   0.9878   1.0000     45
   46        17 BURIED CABLE - FIBER                                           24232    46     0.8836    0.9153   0.9241   0.9217   0.9398   0.9573   0.9737   1.0000     46
   47        18 SUBMARINE CABLE - METALLIC                                     24241    47     1.0139    1.0538   1.0595   1.0618   1.0103   0.9696   0.9811   1.0000     47
   48        19 SUBMARINE CABLE - FIBER                                        24242    48     0.8734    0.9025   0.9111   0.9188   0.9387   0.9515   0.9760   1.0000     48
   49        20 INTRA BUILDING CABLE - METALLIC                                24261    49     1.0365    1.0870   1.0981   1.0962   1.0182   0.9688   0.9809   1.0000     49
   50        21 INTRA BUILDING CABLE - FIBER                                   24262    50     0.8960    0.9219   0.9298   0.9288   0.9437   0.9580   0.9714   1.0000     50
   51        22 AERIAL WIRE                                                     2431    51     0.9126    0.9466   0.9572   0.9622   0.9515   0.9582   0.9827   1.0000     51
   52        23 CONDUIT SYSTEMS                                                 2441    52     1.1044    1.0870   1.0733   1.0440   1.0173   0.9928   0.9954   1.0000     52
   30        24 ELECTRIC GENERATORS (Handy-Whitman Index)                        344    30     0.8618    0.8286   0.8419   0.9531   1.0334   0.9797   0.9494   1.0000     30
             25 CONSTRUCTION WORK IN PROGRESS (CWIP)                             100           1.0000    1.0000   1.0000   1.0000   1.0000   1.0000   1.0000   1.0000
             26 SPARE PARTS                                                      101           0.4514    0.5404   0.6304   0.7055   0.7906   0.8606   0.9314   1.0000
                PROPERTY RETIRED FROM
             27 SERVICE - SCHEDULED FOR                                           102          0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200
                REMOVAL

                  *Index Reference Line

                  Maintain Factors Developed for Telephone Companies using AUS/Turner Index --
                  Maximum of 70% Depreciation (30% to the Good) using Average of FCC Service Lives,
                  Except Electrical Generators - 40% Maximum Depreciation (60% to the Good)

                  * "Spare Parts" Multiplier is the average of digital electronic
                  switching (2212), circuit equipment digital (22322), and radio
                  systems digital (22312)
                 Alphabetical Order
                                                        Account
                  Description                            Code
AERIAL CABLE - FIBER                                        24212
AERIAL CABLE - METALLIC                                     24211
AERIAL WIRE                                                  2431
ANALOG ELECTRONIC SWITCHING                                  2211
BURIED CABLE - FIBER                                        24232
BURIED CABLE - METALLIC                                     24231
CIRCUIT EQUIPMENT - ANALOG                                  22321
CIRCUIT EQUIPMENT - DIGITAL                                 22322
CONDUIT SYSTEMS                                              2441
CONSTRUCTION WORK IN PROGRESS (CWIP)                          100
DIGITAL ELECTRONIC SWITCHING                                 2212
ELECTRIC GENERATORS (Handy-Whitman Index)                     344
ELECTRO MECHANICAL SWITCHING                                 2215
GENERAL PURPOSE COMPUTERS                                    2124
INTRA BUILDING CABLE - FIBER                                24262
INTRA BUILDING CABLE - METALLIC                             24261
OPERATOR SYSTEMS                                             2220
POLES                                                        2411
PROPERTY RETIRED FROM SERVICE -
SCHEDULED FOR REMOVAL                                        102
PUBLIC TELEPHONE TERM EQ                                    2351
PUBLIC WAYS / AERIAL CABLE - FIBER                         24212
PUBLIC WAYS / AERIAL CABLE - METALLIC                      24211
PUBLIC WAYS / AERIAL WIRE                                   2431
PUBLIC WAYS / INTRA BUILDING CABLE - FIBER                 24262
PUBLIC WAYS / INTRA BUILDING CABLE - METALLIC              24261
PUBLIC WAYS / POLES                                         2411
RADIO SYSTEMS - ANALOG                                     22311
RADIO SYSTEMS - DIGITAL                                    22312
SPARE PARTS                                                  101
SUBMARINE CABLE - FIBER                                    24242
SUBMARINE CABLE - METALLIC                                 24241
UNDERGROUND CABLE - FIBER                                  24222
UNDERGROUND CABLE - METALLIC                               24221


Antennas are to be listed as Radio Systems - Digital.

								
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