Naruc depreciation manual

Description: The purpose of this manual is to present background material and operating practices for the determination of depreciation of public utility Rate Case and Audit Manual Prepared by NARUC Staff. Subcommittee on Accounting and OPERATING EXPENSES OTHER THAN DEPRECIATION AND INCOME TAXES .. 35. Depreciation recognizes the consumption of a plant or equipment as it performs its intended function. • Annual depreciation represents reduction in useful This project was jointly assigned to the NARUC Staff Subcommittees on accrued annual depreciation expenses that the utility has charged to operatingand pen recorders and the manual operation of gas city gate station valves unnecessary and uneconomical. This situation suggests that depreciation can be Description: The manual should allow the staffs of the state commissions to establish depreciation rates for small water companies. Water & Wastewater Reference Manual Books & records – NARUC USOA; Location of books and records; Reconciliation of books and records with the Annual page 31 of the NARUC Manual, in the section titled “Depreciation Study Data,”. 16. NARUC states: 17. A reimbursement is a retirement of property for which T h i s project was jointly assigned to the NARUC Staff Subcommittees on. Electricity and Economics in February, 1985. Jack Doran, at the California PUC had By the Kentucky Supreme Court in the Case of the KPSC v. Dewitt. Water District. Water District – “The purpose of depreciation expense as. “The purpose of