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BCRI's Electric Utility
2008 Depreciation Tables

BCRI’s Electric Utility Depreciation Tables are specifically design 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). 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...

Click here to read the entire PDF.