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BCRI's Electric Utility
2007 Depreciation Tables

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...

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Depreciation Tables

2008 Tables

2007 Tables