Windstream 2010 Annual Report Download - page 130

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for its operations in Alabama and North Carolina, and in the fourth quarter 2006 it prospectively reduced
depreciation rates for its operations in Arkansas and in one of its operating subsidiaries in Texas. The depreciable
lives were lengthened to reflect the estimated remaining useful lives of the wireline plant based on Windstream’s
expected future network utilization and capital expenditure levels required to provide service to its customers. The
effects of this change during the year ended December 31, 2006 resulted in a decrease in depreciation expense of
$30.1 million and an increase in net income of $18.6 million.
F-30