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WIRELESS EQUIPMENT AND TOWERS

WIRELESS EQUIPMENT AND TOWERS. RADIO EQUIPMENT. DIGITAL PCS?. WHAT IS A ANTENNA ?. WHAT GROUP AND CLASS LIFE SHOULD BE USED?. WHAT IS THIS GSM 2 G?. BTS AND COMP BTS ?. SWITCHING EQUIPMENT. COMM EQUIPMENT?. WHAT IS 3G? WHAT IS 4G? 4G LTE?.

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WIRELESS EQUIPMENT AND TOWERS

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  1. WIRELESS EQUIPMENT AND TOWERS

  2. RADIO EQUIPMENT DIGITAL PCS? WHAT IS A ANTENNA ? WHAT GROUP AND CLASS LIFE SHOULD BE USED? WHAT IS THIS GSM 2 G? BTS AND COMP BTS ? SWITCHING EQUIPMENT COMM EQUIPMENT? WHAT IS 3G? WHAT IS 4G? 4G LTE?

  3. 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?”

  4. The GAAO Personal Property Committee put together a Sub-Committee to help ease thepain

  5. 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

  6. sheridanmedia.com

  7. 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.

  8. 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.

  9. http://www.emfnews.org/images/cell-tower-cables.jpg

  10. Small Cell BTS airspan.com samsung.com dailywireless.org

  11. 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

  12. Don’t think that 2G/3G and Analog Technologies are obsolete WHY? Mashable.com

  13. 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.

  14. 2G & 3G Coverage in Georgia by a major wireless company Opensignal.com 5/15/2014 2:00 pm

  15. THE GAAO PERSONAL PROPERTY COMMITTEE FINDINGS ON GROUPING CELLULAR EQUIPMENT

  16. New micro antenna include batteries, etc., More to come on these later

  17. THIS GROUP WOULD INCLUDE ANTHING THAT TRANSMITS AND RECEIVES SIGNAL

  18. ALWAYS ALWAYS ALWAYS • BE UNIFORM • BE CONSISTENT • USE THE BEST INFORMATION AVAILABLE

  19. Guyed Tower AirWave Management, LLC

  20. Monopole econdev.transylvaniacounty.org

  21. Lattice Tower AirWave Management, LLC

  22. 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.

  23. 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.

  24. 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.

  25. 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

  26. 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.

  27. Monopine AirWave Management, LLC

  28. Rooftop Cell Site AirWave Management, LLC

  29. Concealed Water Tower Cell Site By Peabody Concealment (Corona, CA)

  30. Flagpole Cell Sites utilitycamo.com

  31. AT&T, NJ Silo Cell Site AirWave Management, LLC

  32. Cell Sites at Places of Religious Worship utilitycamo.com cell-phone-towers.com steelintheair.com

  33. desertcolors.blogspot.com

  34. Rooftop Cellular Antenna Farm AirWave Management, LLC

  35. School sports field lighting/cell site www.ocregister.com

  36. Communications Equipment Housing images via: CBS News and Mojave)

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