Electric-Utility Depreciation Practices, 1976: Classes A and B Privately Owned Companies

摘要

This publication discusses and presents, in a series of tables, pertinent data relating to the actual depreciation practices followed by 212 electric utility companies. These companies account for virtually all of the investment and revenue of the privately owned sector of the electric light and power industry in the US. These data are presented for informational purposes only and are not intended to represent an evaluation by the FERC of the adequacy of depreciation rates or depreciation reserves. Depreciation rates and reserves should be reviewed periodically by the company to assure that they adequately reflect company experience and current and expected future conditions. (ERA citation 06:023664)