1000.1 The Department shall allow, as an admitted asset, the cost of electronic data processing equipment purchased by each domestic life insurance company; Provided, that any amount so allowed shall not at any time exceed the lesser of the following:

(a) Two percent (2%) of the company's admitted assets; or

(b) The company's unassigned surplus in excess of the legal minimum.

1000.2 The amounts specified in §1000.1(a) and (b) shall be determined according to the company's last annual statement.

1000.3 The entire cost of electronic data processing equipment shall be amortized in full over a period not to exceed ten (10) calendar years.