Introduction

BCRI’s Electric Utility Depreciation Tables are specifically designed to capture the depreciation characteristics of electric utility transmission and distribution plant. They capture the loss in economic value due to physical deterioration, functional and technological obsolescence, and other forms of external obsolescence impacting the electric industry. This document provides a brief description of the plant accounts for which depreciation tables are provided. The actual depreciation tables are provided at the end of this chapter and on the accompanying CD.

BCRI’s tables are classified using the same plant classifications as the Federal Energy Regulatory Commission (FERC) for the major accounts. In some cases, sub accounts are provided for commonly used classifications. A brief description of each plant account is provided in the next section. The comprehensive description of all FERC accounts can be found in FERC’s Uniform System of Accounts (Part 101) prescribed for public utilities. This document is provided in its entirety on the CD accompanying your subscription.

Summary of Changes for 2007

Rate Category ID Changes

By design, the Rate Category ID (RCatID) associated with a particular class of property is rarely changed. This allows the user to key on the same RCatID year after year. This year, however, the names of several RCatIDs were slightly changed in order to maintain consistency with our naming convention for electric plant accounts. The changes are summarized below.

Table  SEQ Table \* ARABIC 1 – Classification Changes

New Rate Categories

Several new Rate categories were added in 2007. These are all associated with FERC account 392, General Plant – Transportation Equipment. These new accounts are summarized in the table below and described in further detail later in this section.

Table  SEQ Table \* ARABIC 2 – New Plant Accounts

Depreciation Changes

The depreciation tables for several plant accounts were changed. Based on our analysis and investigation the economic lives of several electric plant accounts were updated. In some cases the underlying dispersion curve was also updated.

Table  SEQ Table \* ARABIC 3 – Economic Life Changes

Electric Plant Accounts

This section contains a brief description for each of the plant accounts for which depreciation tables are provided. The plant account descriptions were summarized from FERC documents. A comprehensive description of the all FERC accounts can be found in FERC’s Uniform System of Accounts (Part 101) prescribed for public utilities, which is provided in its entirety on the CD accompanying your subscription.

The plant account headings in this section provide both the FERC plant account number (in parenthesis to the left of the headings), and BCRI unique account number (along the right margin.)

Table  SEQ Table \* ARABIC 4

BCRI’s Electric Utility Depreciation Tables

Transmission Plant Accounts

 (352) Trans: Structures and Improvements                                    5352

This account includes structures and improvements used in connection with transmission operations.

(353) Trans: Station Equipment                                                           5353

This account includes transforming, conversion, and switching equipment used for the purpose of changing the characteristics of electricity in connection with its transmission or for controlling transmission circuits.

Includes Items:

1.     Bus compartments, concrete, brick, and sectional steel, including items permanently attached thereto.

2.     Conduit, including concrete and iron duct runs not a part of a building.

3.     Control equipment, including batteries, battery charging equipment, transformers, remote relay boards, and connections.

4.     Conversion equipment, including transformers, indoor and outdoor, frequency changers, motor generator sets, rectifiers, synchronous converters, motors, cooling equipment, and associated connections.

5.     Fences.

6.     Fixed and synchronous condensers, including transformers, switching equipment blowers, motors and connections.

7.     Foundations and settings specially constructed for and not expected to outlast the apparatus for which provided.

8.     General station equipment, including air compressors, motors, hoists, cranes, test equipment, ventilating equipment, etc.

9.     Platforms, railings, steps, gratings, etc. appurtenant to apparatus listed herein.

10.   Primary and secondary voltage connections, including bus runs and supports, insulators, potheads, lightning arresters, cable and wire runs from and to outdoor connections or to manholes and the associated regulators, reactors, resistors, surge arresters, and accessory equipment.

11.   Switchboards, including meters, relays, control wiring, etc.

12.   Switching equipment, indoor and outdoor, including oil circuit breakers and operating mechanisms, truck-switches, and disconnect-switches.

13.   Tools and appliances.

(354) Trans: Towers And Fixtures                                                      5354

This account includes towers and appurtenant fixtures used for supporting overhead transmission conductors.

Includes Items:

1.     Anchors, guys, braces.

2.     Brackets.

3.     Crossarms, including braces.

4.     Excavation, backfill, and disposal of excess excavated material.

5.     Foundations.

6.     Guards.

7.     Insulator pins and suspension bolts.

8.     Ladders and steps.

9.     Railings, etc.

10.   Towers.

 (355) Trans: Poles And Fixtures                                                        5355

This account includes transmission line poles, wood, steel, concrete, or other material, together with appurtenant fixtures used for supporting overhead transmission conductors.

Includes Items:

1.     Anchors, head arm and other guys, including guy guards, guy clamps, strain insulators, pole plates, etc.

2.     Brackets.

3.     Crossarms and braces.

4.     Excavation and backfill, including disposal of excess excavated material.

5.     Extension arms.

6.     Gaining, roofing stenciling, and tagging.

7.     Insulator pins and suspension bolts.

8.     Paving.

9.     Pole steps.

10.   Poles, wood, steel, concrete, or other material.

11.   Racks complete with insulators.

12.   Reinforcing and stubbing.

13.   Settings.

14.   Shaving and painting.

(356) Trans: Overhead Conductors And Devices                           5356

This account includes overhead conductors and devices used for transmission purposes.

Includes Items:

1.     Circuit breakers.

2.     Conductors, including insulated and bare wires and cables.

3.     Ground wires and ground clamps.

4.     Insulators, including pin, suspension, and other types.

5.     Lightning arresters.

6.     Switches.

7.     Other line devices.

(357) Trans: Underground Conduit                                                    5357

This account includes underground conduit and tunnels used for housing transmission cables or wires.

Includes Items:

1.     Conduit, concrete, brick or tile, including iron pipe, fiber pipe, Murray duct, and standpipe on pole or tower.

2.     Excavation, including shoring, bracing, bridging, backfill, and disposal of excess excavated material.

3.     Foundations and settings specially constructed for and not expected to outlast the apparatus for which provided.

4.     Lighting systems.

5.     Manholes, concrete or brick, including iron or steel, frames and covers, hatchways, gratings, ladders, cable racks and hangers, etc., permanently attached to manholes.

6.     Municipal inspection.

7.     Pavement disturbed, including cutting and replacing pavement, pavement base and sidewalks.

8.     Permits.

9.     Protection of street openings.

10.   Removal and relocation of subsurface obstructions.

11.   Sewer connections, including drains, traps, tide valves, check valves, etc.

12.   Sumps, including pumps.

13.   Ventilating equipment.

(358) Trans: Underground Conductors And Devices                    5358

This account includes underground conductors and devices used for transmission purposes.

Includes Items:

1.     Armored conductors, buried, including insulators, insulating materials, splices, potheads, trenching, etc.

2.     Armored conductors, submarine, including insulators, insulating materials, splices in terminal chambers, potheads, etc.

3.     Cables in standpipe, including pothead and connection from terminal chamber of manhole to insulators on pole.

4.     Circuit breakers.

5.     Fireproofing, in connection with any items listed herein.

6.     Hollow‑core oil‑filled cable, including straight or stop joints pressure tanks, auxiliary air tanks, feeding tanks, terminals, potheads and connections, ventilating equipment, etc.

7.     Lead and fabric covered conductors, including insulators, compound filled, oil filled, or vacuum splices, potheads, etc.

8.     Lightning arresters.

9.     Municipal inspection.

10.   Permits.

11.   Protection of street openings.

12.   Racking of cables.

13.   Switches.

14.   Other line devices.

Distribution Plant Accounts

(361) Dist: Structures And Improvements                                        5361

This account includes structures and improvements used in connection with distribution operations.

(362) Dist: Station Equipment                                                              5362

This account includes station equipment, including transformer banks, etc., which are used for the purpose of changing the characteristics of electricity in connection with its distribution.

Includes Items:

1.     Bus compartments, concrete, brick and sectional steel, including items permanently attached thereto.

2.     Conduit, including concrete and iron duct runs not part of building.

3.     Control equipment, including batteries, battery charging equipment, transformers, remote relay boards, and connections.

4.     Conversion equipment, indoor and outdoor, frequency changers, motor generator sets, rectifiers, synchronous converters, motors, cooling equipment, and associated connections.

5.     Fences.

6.     Fixed and synchronous condensers, including transformers, switching equipment, blowers, motors, and connections.

7.     Foundations and settings specially constructed for and not expected to outlast the apparatus for which provided.

8.     General station equipment, including air compressors, motors, hoists, cranes, test equipment, ventilating equipment, etc.

9.     Platforms, railings, steps, gratings, etc., appurtenant to apparatus listed herein.

10.   Primary and secondary voltage connections, including bus runs and supports, insulators, potheads, lightning arresters, cable and wire runs from and to outdoor connections or to manholes and the associated regulators, reactors, resistors, surge arresters, and accessory equipment.

11.   Switchboards, including meters, relays, control wiring, etc.

12.   Switching equipment, indoor and outdoor, including oil circuit breakers and operating mechanisms, truck switches, disconnect switches.

 (364) Dist: Poles, Towers And Fixtures                                            5364

This account includes poles, towers, and appurtenant fixtures used for supporting overhead distribution conductors and service wires.

Includes Items:

1.     Anchors, head arm, and other guys, including guy guards, guy clamps, strain insulators, pole plates, etc.

2.     Brackets.

3.     Crossarms and braces.

4.     Excavation and backfill, including disposal of excess excavated material.

5.     Extension arms.

6.     Foundations.

7.     Guards.

8.     Insulator pins and suspension bolts.

9.     Paving.

10.   Permits for construction.

11.   Pole steps and ladders.

12.   Poles, wood, steel, concrete, or other material.

13.   Racks complete with insulators.

14.   Railings.

15.   Reinforcing and stubbing.

16.   Settings.

17.   Shaving, painting, gaining, roofing, stenciling, and tagging.

18.   Towers.

19.   Transformer racks and platforms.

(365) Dist: Overhead Conductors And Devices                               5365

This account includes overhead conductors and devices used for distribution purposes.

Includes Items:

1.     Circuit breakers.

2.     Conductors, including insulated and bare wires and cables.

3.     Ground wires, clamps, etc.

4.     Insulators, including pin, suspension, and other types, and tie wire or clamps.

5.     Lightning arresters.

6.     Railroad and highway crossing guards.

7.     Splices.

8.     Switches.

9.     Tree trimming, initial cost including the cost of permits there for.

10.   Other line devices.

 (366) Dist: Underground Conduit                                                       5366

This account includes underground conduit and tunnels used for housing distribution cables or wires.

Includes Items:

1.     Conduit, concrete, brick and tile, including iron pipe, fiber pipe, Murray duct, and standpipe on pole or tower.

2.     Excavation, including shoring, bracing, bridging, backfill, and disposal of excess excavated material.

3.     Foundations and settings specially constructed for and not expected to outlast the apparatus for which constructed.

4.     Lighting systems.

5.     Manholes, concrete or brick, including iron or steel frames and covers, hatchways, gratings, ladders, cable racks and hangers, etc., permanently attached to manholes.

6.     Municipal inspection.

7.     Pavement disturbed, including cutting and replacing pavement, pavement base, and sidewalks.

8.     Permits.

9.     Protection of street openings.

10.   Removal and relocation of subsurface obstructions.

11.   Sewer connections, including drains, traps, tide valves, check valves, etc.

12.   Sumps, including pumps.

13.   Ventilating equipment.

 (367) Dist: Underground Conductors And Devices                       5367

This account includes underground conductors and devices used for distribution purposes.

Includes Items:

1.     Armored conductors, buried, including insulators, insulating materials, splices, potheads, trenching, etc.

2.     Armored conductors, submarine, including insulators, insulating materials, splices in terminal chamber, potheads, etc.

3.     Cables in standpipe, including pothead and connection from terminal chamber or manhole to insulators on pole.

4.     Circuit breakers.

5.     Fireproofing, in connection with any items listed herein.

6.     Hollow‑core oil‑filled cable, including straight or stop joints, pressure tanks, auxiliary air tanks, feeding tanks, terminals, potheads and connections, etc.

7.     Lead and fabric covered conductors, including insulators, compound‑filled, oil‑filled or vacuum splices, potheads, etc.

8.     Lightning arresters.

9.     Municipal inspection.

10.   Permits.

11.   Protection of street openings.

12.   Racking of cables.

13.   Switches.

14.   Other line devices.

 (368) Dist: Line Transformers                                                             5368

This account includes overhead and underground distribution line transformers and pole type and underground voltage regulators owned by the utility, for use in transforming electricity to the voltage at which it is to be used by the customer, whether actually in service or held in reserve.

Includes Items:

1.     Installation, labor of (first installation only).

2.     Transformer cut‑out boxes.

3.     Transformer lightning arresters.

4.     Transformers, line and network.

5.     Capacitors.

6.     Network protectors.

 (369) Dist: Services                                                                                5369

This account includes overhead and underground conductors leading from a point where wires leave the last pole of the overhead system or the distribution box or manhole, or the top of the pole of the distribution line, to the point of connection with the customer’s outlet or wiring. Conduit used for underground service conductors shall be included herein.

Includes Items:

1.     Brackets.

2.     Cables and wires.

3.     Conduit.

4.     Insulators.

5.     Municipal inspection.

6.     Overhead to underground, including conduit or standpipe and conductor from last splice on pole to connection with customer’s wiring.

7.     Pavement disturbed, including cutting and replacing pavement, pavement base, and sidewalks.

8.     Permits.

9.     Protection of street openings.

10.   Service switch.

11.   Suspension wire.

(370) Dist: Meters                                                                                    5370

This account includes meters or devices and appurtenances thereto, for use in measuring the electricity delivered to its users, whether actually in service or held in reserve. This account does not include meters for recording output of a generating station, substation meters, etc. It includes only those meters used to record energy delivered to customers.

Includes Items:

1.     Alternating current, watt‑hour meters.

2.     Current limiting devices.

3.     Demand indicators.

4.     Demand meters.

5.     Direct current watt‑hour meters.

6.     Graphic demand meters.

7.     Installation, labor of (first installation only).

8.     Instrument transformers.

9.     Maximum demand meters.

10.   Meter badges and their attachments.

11.   Meter boards and boxes.

12.   Meter fittings, connections, and shelves (first set).

13.   Meter switches and cut‑outs.

14.   Prepayment meters.

15.   Protective devices.

16.   Testing new meters.

 (371) Dist: Installations On Customers’ Premises                        5371

This account includes equipment on the customer’s side of a meter when the utility incurs such cost and when the utility retains title to and assumes full responsibility for maintenance and replacement of such property.

Includes Items:

1.     Cable vaults.

2.     Commercial lamp equipment.

3.     Foundations and settings specially provided for equipment included herein.

4.     Frequency changer sets.

5.     Motor generator sets.

6.     Motors.

7.     Switchboard panels, high or low tension.

8.     Wire and cable connections to incoming cables.

 (373) Dist: Street Lighting And Signal Systems                             5373

This account includes equipment used wholly for public street and highway lighting or traffic, fire alarm, police, and other signal systems.

Includes Items:

1.     Armored conductors, buried or submarine, including insulators, insulating materials, splices, trenching, etc.

2.     Automatic control equipment.

3.     Conductors, overhead or underground, including lead or fabric covered, parkway cables, etc., including splices, insulators, etc.

4.     Lamps, incandescent or other types, including glassware, suspension fixtures, brackets, etc.

5.     Municipal inspection.

6.     Ornamental lamp posts.

7.     Pavement disturbed, including cutting and replacing pavement, pavement base, and sidewalks.

8.     Permits.

9.     Posts and standards.

10.   Protection of street openings.

11.   Relays or time clocks.

12.   Series contactors.

13.   Switches.

14.   Transformers, pole or underground.

General Plant Accounts

(390) GenPlt: Structures And Improvements                                   5390

This account includes in place of structures and improvements used for utility purposes, the cost of which is not properly includible in other structures and improvements accounts.

(392) GenPlt: Transportation Equipment                                          5392

This account includes transportation vehicles used for utility purposes. This account represents a composite of the following sub-accounts. This account and the related sub-accounts are new for 2007.

(392.1) GenPlt: Transportation – Automobiles                          5403

(392.2) GenPlt: Transportation - Light Trucks                           5404

(392.3) GenPlt: Transportation - Heavy Trucks                          5405

(392.4) GenPlt: Transportation - Tractor-Trailers                       5406

(392.5) GenPlt: Transportation – Trailers                                  5407

(396) GenPlt: Power Operated Equipment                                        5396

This account includes power operated equipment used in construction or repair work exclusive of equipment includible in other accounts. Include, also, the tools and accessories acquired for use with such equipment and the vehicle on which such equipment is mounted.

Includes Items:

1. Air compressors, including driving unit and vehicle.

2. Back filling machines.

3. Boring machines.

4. Bulldozers.

5. Cranes and hoists.

6. Diggers.

7. Engines.

8. Pile drivers.

9. Pipe cleaning machines.

10. Pipe coating or wrapping machines.

11. Tractors, Crawler type.

12. Trenchers.

13. Other power operated equipment.

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