The CAB-T1 Report of Telecommunication Property Value is used to calculate and allocate the telecommunication property value. Note that the form contains two sections, the property value calculator, and the allocation page. The user is navigated to the allocation page by default. To access the valuation calculator. select the blue Valuation button. 

Note that the valuation calculator is to determine the rate per mile of open wire and cable of the telephone plant accounts not determined on CAB-04, 05, 06 and 08 Forms. All account numbers in the calculator correspond to the FCC or REA Reports. The amounts entered on this form are based on original cost less accumulated depreciation. Use the Allocation page to list the miles of Open Wire and Cable miles of wire by school district for the county. 




Selecting the CAB-T1 Summary record in the Form Group table will take the user to the Telephone Plant Distribution Schedule index page. The index page is the location where wire and cable miles per tax district can be entered to apportion the overall distribution plant value. Note that the Valuation button (to access the distribution plant generation) will become enabled after the first allocation record is entered.

Add Line
To add a new line, select the blue “Add” button at the top left of the table. The user will be taken to the Add Allocation page which will allow information to be entered per type and tax district. Note that the required fields are marked with a red asterisk. Once the required data is entered, select the blue next button.

  • District: Combination of County and Tax District
  • Category: Available asset types per filer type (per IRS publication 946)
  • Miles: User entered description of asset

Note that once the first allocation record is entered, the Valuation and Complete buttons become available on the index page. (Shown Below)


The valuation page is the location where the distribution plant value can be calculated. To access the valuation page, select the blue Valuation button. The valuation page (shown below) is a calculator that allows the user to calculate the telephone plant value. The interface contains:

Part A

  • Open Wire Investment: The amount of the investment in open wire
  • Cable Investment: The amount of the investment in cable
  • Open Wire Distribution: The percent of distribution that is open wire
  • **Note that Cable distribution is calculated based on user inputs**

Part B (Net book values)

  • Station Apparatus: Account code net book value
  • Station Connections: Account code net book value
  • Open Wire Distribution: Account code net book value
  • Furniture and Office Equipment: Account code net book value
  • Other Work Equipment: Account code net book value
  • Materials and Supplies: Account code net book value
  • Acquisition Adjustment Account code net book value

To complete the page, enter information in all required fields and select the Save button. Note that selecting save refreshes the page and recalculated the values. Selecting Save and Return will return the user to the T1 index page.

Allocating Value

After completing the plant schedule, the information will be displayed in the upper right hand corner of the T1 (as shown below). Also displayed are the Cable and wire rates/mile. Note that the rates/mile can change based on the allocation inputs. To delete allocation lines, select the red garbage can icon to the right of the record. To complete the form select the blue and white complete button.