wireless equipment and towers. what group and class life should be used? what is a antenna ? what is...
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WHAT GROUP AND CLASS LIFE SHOULD BE USED?
WHAT IS A ANTENNA ?
WHAT IS A ANTENNA ?
WHAT IS 3G? WHAT IS 4G?4G LTE?
WHAT IS 3G? WHAT IS 4G?4G LTE?
WHAT IS THIS GSM 2
G?WHAT IS THIS GSM 2
G?
DIGITAL PCS?DIGITAL PCS?
RADIO EQUIPMENT
RADIO EQUIPMENT
SWITCHING EQUIPMENT
SWITCHING EQUIPMENT BTS AND COMP BTS ?BTS AND COMP BTS ?
COMM EQUIPMENT?
COMM EQUIPMENT?
Most common asked question in all Tax Assessors offices:
“How do I group cell equipment?”
"How do I defend it should the company file an appeal?”
This is a typical BTS tower which holds the antenna. The tower is quite widely misinterpreted as the BTS itself.
The shelter which houses the actual BTS can be seen at the foot of the tower.
Antennas
Tower/Mast
Shed
A cell site is a cellular telephone site where antennas and electronic communications equipment are placed, usually on a radio mast, tower or other high place, to create a cell (or adjacent cells) in a cellular network. The elevated structure
typically supports antennas, and one or more sets of transmitter/receivers transceivers, digital signal processors, control electronics, a GPS receiver for timing
(for CDMA2000/IS-95 or GSM systems), primary and backup electrical power sources, and sheltering.
A cell site is not always a "cell tower" It's likely that a majority of cell sites worldwide are located on structures
OTHER than towers.
BASE TRANSCEIVER STATIONThe Base Transceiver Stations (BTS) consist of a single rack or cabinet that houses the necessary elements for a point to multi-point RF Communication network. A single BTS may contain 1 or 2 Radio Base Units(RBUs). Each RBU contains all necessary TRANSMIT/RECEIVE equipment required for the operation of a single sector or cell. A modular design provides for multi co-located BTSs.
The architecture of the system flexible, and can accommodate small or large numbers of subscribers. It can also be adapted for use in rural, suburban, and urban environments.
Small Cell Diagram
GIGAOM/ Kevin FitchardPublished July 3, 2013 at 600 × 600 in Belgium’s Accelleran aims to corner the small cell market for that other LTE
Uses for Analog/2G Technology
• All voice calls use 2G Technology• 3G Technology can be built on 2G• According to a 2012 white paper by Heavy
Reading, 2G Technology is widely used for M2M (Machine to Machine) applications requiring low bandwidth, and 2G use is expected to increase substantially in terms of M2M subscription volumes.
Category Description USEFUL LIFE Group
SHELTERS
Equipment Shelter Brick, Concrete, Stucco shelters & Pads 30 yrs 3
Auxiliary Cabinets 10 yrs 2
CABLE
Transmission Coax Cable & Support
Transmission runs, grounding kits, Weather proofing, surge protectors, etc. 15 yrs 3
THE GAAO PERSONAL PROPERTY COMMITTEE FINDINGS ON GROUPING CELLULAR EQUIPMENT
ANTENNA STRUCTURE
Antenna Frequency Boards and Brackets
Cellular antennas used for transmiting RF from Site 15 yrs 3
LTE equipment - Need to ensure radio equipment is listed as well
Antenna Structures Used to mount cellular antennas (amplifiers) 15 yrs 3
Antenna Frame and RodsUsed to mount antenna structure to tower face 15 yrs 3
ANTENNA PANELS
Antenna PanelsUsed to transmit and receive RF from subscribers and Antenna units 15yrs 3
Microwave antennas 15 yrs 3
New micro antenna include batteries, etc., More to come on these later
RADIO EQUIPMENT
Radio EquipmentUsed to transmit and receive RF from subscribers and antenna units CW COE RF EQUIPMENT 10 yrs 2
Radio EquipmentUsed to transmit and receive RF from subscribers and Antenna units 2G 10 yrs 2
Radio Equipment GSM 2G COE RE EQP BASE TRANSCEIVER STATION 10 yrs 2
BTS (RBS) 10 yrs 2
DIGITAL PCS 10 yrs 2
LTE (EQUIPMENT) 10 yrs 2
3 G RADIO EQUIPMENT 10 yrs 2
COMM EQUIPMENT 10 yrs 2
RADIOS 10 yrs 2
CELL TRANSMISSIONS 10 yrs 2
COMP BTS 10 yrs 2
LTE (ENB) 10 yrs 2
DIGITAL PCS 10 yrs 2
4G 10 yrs 2
UMTS 3 G CORE 10 yrs 2
E911 EQUIPMENT 10 yrs 2
TDMA 2G TDMA COE RF EQP 10 yrs 2
THIS GROUP WOULD INCLUDE ANTHING THAT TRANSMITS AND RECEIVES SIGNAL
SWITCHING EQUIPMENT
Switching Equipment Computers Telecom Transporter/interconnect 10 yrs 2
Computers Telecom 10 yrs 2
SWITCHING EQUIPMENT 10 yrs 2
SWITCH LTE 10 yrs 2
POWER EQUIPMENT
Backup Generators Provide Backup Power ANYTHING THAT PROVIDES POWER TO THE SYSTEM 20 Yrs 3
BATTERY BACKUP SYSTEMS
Modular Battery System Provides DC power to internal equipment 8-10 Yrs 2
Microwave Electric 8-10 Yrs 2
EXTERIOR AND OTHER EQUIP
Ice Bridge Used to safeguard Coax Cable from Weather 30 yrs 3
Installation and Tax CIP
Concrete Pad 3
Environmental Control System HVAC 20 yrs 3
LP Tanks Tank for Generator 20 yrs 3
Inventory Gas In LP Tanks
Leasehold Improvements
LHI - Must get listing of what is included so you know if personal or real
1. BE UNIFORM
2. BE CONSISTENT
3. USE THE BEST INFORMATION AVAILABLE
1. BE UNIFORM
2. BE CONSISTENT
3. USE THE BEST INFORMATION AVAILABLE
ALWAYS ALWAYS ALWAYSALWAYS ALWAYS ALWAYS
WHAT IS THE BASIS FOR USING THESE GROUPINGS FOR CELLULAR EQUIPMENT WHAT IS THE BASIS FOR USING THESE GROUPINGS FOR CELLULAR EQUIPMENT
(ii) Economic life groups: When determining the basic cost approach value of machinery, equipment, furniture, personal fixtures, and trade fixtures, the appraisal staff shall separate the individual items of property into four economic life groupings that most reasonably reflect the normal economic life of such property as specified in this subparagraph. The appraiser shall use Table B-1 and B-2 of Publication 946 of the U.S. Treasury Department Internal Revenue Service, as revised in 1998, to classify the individual asset into the appropriate economic life group. For property that does not appear in such publication, the appraisal staff may determine the appropriate economic life group based on the best information available, including, but not limited to, the property owner's history of purchases and disposals.
GEORGIA DEPT OF REVENUE APPRAISAL PROCEDURES MANUAL560-11-10-.08
GEORGIA DEPT OF REVENUE APPRAISAL PROCEDURES MANUAL560-11-10-.08
A COURT CASE REGARDING CELLULAR EQUIPMENT IN THE UNITED STATES TAX COURT 137 T.C. NO 3
DOCKET NO. 21629-06.
ROBERT AND KIMBERLY BROZ PETITIONERSV
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT FILED JULY 7, 2011
In this court case they reviewed the different categories of the equipment and determined for the first time how certain wireless cellular equipment should be classified.
Applied was the plain language of the depreciation statutes and USOA classifications.
A COURT CASE REGARDING CELLULAR EQUIPMENT IN THE UNITED STATES TAX COURT 137 T.C. NO 3
DOCKET NO. 21629-06.
ROBERT AND KIMBERLY BROZ PETITIONERSV
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT FILED JULY 7, 2011
In this court case they reviewed the different categories of the equipment and determined for the first time how certain wireless cellular equipment should be classified.
Applied was the plain language of the depreciation statutes and USOA classifications.
HIGH POINTS OF THE CASE:HIGH POINTS OF THE CASE:
SECTION 1: THE ANTENNA SUPPORT STRUCTURES
The relevant asset class for the antenna support structures is class 48.14. In IRS publication 946.
SECTION 2: THE CELL SITE EQUIPMENT
Cell site equipment includes the base station and the switchThis is the group that cellular companies begin to use the word “computer” many devices, including cars and CD players use the same computer processing systems. Increasingly, almost all of our machinery & equipment used daily uses computerized processing system parts but computerized parts does not qualify the definition of a computer.
The findings also state that the towers and related land improvements have a class life of 15 years under asset class 48.14.
www.georgialandsurveying.com
Radio technology has functioned for many years without the use of Computerized parts. Those parts are only ancillary the presence of somecomputerized components does not qualify the equipment as computer.
Asset class used 48.12 “telephone central office equipment including Central Office switching and related equipment as defined in USOA Account NO. 221
REFER TO 47 C .F . R . pt. 32.2231 (1988) LIFE 10 YEARS
IRS PUBLICATION 946: A computer is a programmable, electronically activated device capable of accepting information, applying prescribed processes to the information, and supplying the results of those processes with or without human intervention. It consists of a central processing unit with extensive storage, logic, arithmetic, and control capabilities.