WIRELESS EQUIPMENT
AND TOWERS
WHAT GROUP AND CLASS
LIFE SHOULD BE USED?
BTS AND COMP BTS ?
WHAT IS 3G? WHAT IS 4G?
4G LTE?
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?”
The GAAO Personal Property
Committee put together a
Sub-Committee to help ease thepain
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
sheridanmedia.com
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.
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.
BASE TRANSCEIVER STATION
The 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.
http://www.emfnews.org/images/cell-tower-cables.jpg
Small Cell BTS
airspan.com
samsung.com
dailywireless.org
Small Cell Diagram
GIGAOM/ Kevin Fitchard
Published July 3, 2013 at 600 × 600 in Belgium’s Accelleran aims to corner the small cell market for that other LTE
Don’t think that 2G/3G and Analog
Technologies are obsolete
WHY?
Mashable.com
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.
2G & 3G Coverage in Georgia by a major wireless company
Opensignal.com
5/15/2014 2:00 pm
THE GAAO PERSONAL PROPERTY COMMITTEE FINDINGS ON GROUPING
CELLULAR EQUIPMENT
Category
Description
USEFUL LIFE
Group
SHELTERS
Equipment Shelter
Brick, Concrete, Stucco shelters & Pads
Auxiliary Cabinets
30 yrs
3
10 yrs
2
15 yrs
3
CABLE
Transmission Coax Cable &
Support
Transmission runs, grounding kits, Weather
proofing, surge protectors, etc.
ANTENNA STRUCTURE
Antenna Frequency Boards Cellular antennas used for transmiting RF
and Brackets
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 Rods
Used to mount antenna structure to tower
face
15 yrs
3
Used to transmit and receive RF from
subscribers and Antenna units
15yrs
3
Microwave antennas
15 yrs
3
ANTENNA PANELS
Antenna Panels
New micro antenna include batteries, etc., More to come on these later
THIS GROUP WOULD INCLUDE ANTHING THAT TRANSMITS AND RECEIVES SIGNAL
RADIO EQUIPMENT
Used to transmit and receive RF from subscribers and antenna units
Radio Equipment CW COE RF EQUIPMENT
10 yrs
2
Radio Equipment 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
Used to transmit and receive RF from subscribers and Antenna units
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
20 Yrs
3
Provides DC power to internal equipment
8-10 Yrs
2
Microwave Electric
8-10 Yrs
2
POWER EQUIPMENT
Backup Generators
Provide Backup Power ANYTHING THAT PROVIDES
POWER TO THE SYSTEM
BATTERY BACKUP SYSTEMS
Modular Battery System
EXTERIOR AND OTHER EQUIP
Ice Bridge
Used to safeguard Coax Cable from Weather
Installation and Tax
CIP
30 yrs
Concrete Pad
3
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
ALWAYS ALWAYS ALWAYS
1.
BE UNIFORM
2.
BE CONSISTENT
3.
USE THE BEST INFORMATION AVAILABLE
Guyed Tower
AirWave Management, LLC
Monopole
econdev.transylvaniacounty.org
Lattice Tower
AirWave Management, LLC
WHAT IS THE BASIS FOR USING THESE GROUPINGS FOR CELLULAR EQUIPMENT
GEORGIA DEPT OF REVENUE APPRAISAL PROCEDURES MANUAL
560-11-10-.08
(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.
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 PETITIONERS
V
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:
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 switch
This 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 some
computerized 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.
Monopine
AirWave Management, LLC
Rooftop Cell Site
AirWave Management, LLC
Concealed Water Tower Cell Site
By Peabody Concealment (Corona, CA)
Flagpole Cell Sites
utilitycamo.com
SILO CELL SITE
AirWave Management, LLC
AT&T, NJ
Cell Sites at Places of Religious Worship
utilitycamo.com
cell-phone-towers.com
steelintheair.com
desertcolors.blogspot.com
Rooftop Cellular Antenna Farm
AirWave Management, LLC
School sports field
lighting/cell site
www.ocregister.com
Communications Equipment Housing
images via: CBS News and Mojave)