1. A. Current Costs for Other Pipelines (Onshore)

   Table 1307.A Current Costs for Other Pipelines (Onshore)
   Diameter (inches)	Cost per Mile	15% of Cost per Mile
   2	$ 255,880	$ 38,380
   4	302,470	45,370
   6	357,560	53,630
   8	422,670	63,400
   10	499,640	74,950
   12	590,630	88,590
   14	698,190	104,730
   16	825,340	123,800
   18	975,640	146,350
   20	1,153,320	173,000
   22	1,363,350	204,500
   24	1,611,620	241,740
   26	1,905,110	285,770
   28	2,252,050	337,810
   30	2,662,170	399,330
   32	3,146,970	472,050
   34	3,720,070	558,010
   36	4,397,520	659,630
   38	5,198,350	779,750
   40	6,145,020	921,750
   42	7,227,760	1,084,160
   44	8,458,130	1,268,720
   46	9,744,660	1,461,700
   48	11,339,260	1,700,890

2. B. Current Costs for Other Pipelines (Offshore)

   Table 1307.B Current Costs for Other Pipelines (Offshore)
   Diameter (inches)	Cost per Mile	15% of Cost per Mile
   2	$ 1,495,270	$ 224,290
   4	1,501,900	225,290
   6	1,509,940	226,490
   8	1,520,000	228,000
   10	1,542,890	231,430
   12	1,578,620	236,790
   14	1,627,180	244,080
   16	1,688,580	253,290
   18	1,762,810	264,420
   20	1,849,880	277,480
   22	1,949,780	292,470
   24	2,062,520	309,380
   26	2,188,100	328,220
   28	2,326,510	348,980
   30	2,477,760	371,660
   32	2,641,840	396,280
   34	2,818,760	422,810
   36	3,008,510	451,280
   38	3,211,100	481,670
   40	3,426,520	513,980
   42	3,654,790	548,220
   44	3,895,880	584,380
   46	4,149,810	622,470
   48	4,416,580	662,490

3. C. Pipeline Transportation Allowance for Physical Deterioration (Depreciation)

   Table 1307.C Pipeline Transportation Allowance for Physical Deterioration (Depreciation)
   Actual Age (Yrs)	26.5 Year Life Percent Good
   1	98
   2	96
   3	94
   4	91
   5	88
   6	86
   7	83
   8	80
   9	77
   10	73
   11	70
   12	67
   13	63
   14	60
   15	56
   16	52
   17	48
   18	44
   19	39
   20	35
   21	33
   22	30
   23	28
   24	26
   25	25
   26	23
   27 and older	20 *

   *Reflects residual or floor rate.

NOTE: Excludes river and canal crossings. For river and canal crossings, apply a factor of 2.0 to Cost Per Mile figures in table above.

NOTE: See §1305.G (page PL-3) for method of recognizing economic obsolescence.

Authority Note

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1837 and R.S. 47:2323.

Historical Note

HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 10:941 (November 1984), LR 12:36 (January 1986), LR 16:1063 (December 1990), amended by the Department of Revenue, Tax Commission, LR 24:489 (March 1998), LR 25:316 (February 1999), LR 26:509 (March 2000), LR 27:426 (March 2001), LR 31:719 (March 2005), LR 32:432 (March 2006), LR 33:494 (March 2007), LR 34:684 (April 2008), LR 35:499 (March 2009), LR 36:778 (April 2010), amended by the Office of the Governor, Division of Administration, Tax Commission, LR 37:1401 (May 2011), LR 38:809 (March 2012), LR 39:496 (March 2013), LR 40:537 (March 2014), LR 41:680 (April 2015), LR 42:748 (May 2016), LR 43:655 (April 2017), LR 44:582 (March 2018), LR 45:535 (April 2019), LR 46:563 (April 2020), LR 47:468 (April 2021), LR 48:1526 (June 2022), LR 49:1059 (June 2023), LR 50:371 (March 2024), LR 51:392 (March 2025), LR 52:970 (June 2026).