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7 U.S. Code § 927. General duties and prohibitions
(a) DutiesThe Secretary shall—
(1) in evaluating the feasibility of a telephone loan to be made to a borrower for telephone services, use—
(A)
with respect to items for which the regulatory authority with jurisdiction over the provision of such services has approved the depreciation rates used by the borrower, such approved rates; and
(B)
with respect to other items, the average of the depreciation rates used by borrowers of telephone loans made under this chapter;