| 07/24/2003 | Entry ordered that the accrual rates shown on Table 1 (attached) are hereby prescribed as proper and adequate charges for depreciation of the Applicants telephone plant, that accrual rates be made effective January 1, 2003, that the applicant submit a depreciation study for all of its plant accounts no later than five years after the date of the Entry, that the adjustments to the reserve balances and amortization shown on Table II (attached) be granted as outlined in Finding (7) and be made effective January 1, 2003. | 5 |