New Mexico Administrative Code
Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES
Chapter 3 - UTILITIES FINANCIAL ACCOUNTING AND REPORTING-GENERAL PROVISIONS
Part 340 - AUTHORIZATION OF DEPRECIATION PRACTICES TO BE OBSERVED BY PUBLIC UTILITIES
Section 17.3.340.8 - TABLE OF CONTENTS
Universal Citation: 17 NM Admin Code 17.3.340.8
Current through Register Vol. 35, No. 18, September 24, 2024
A. Purpose and Definitions
(1) Purpose
[17.3.340.6 NMAC]
(2) Applicability
[17.3.340.2 NMAC]
(3) Concept of
Depreciation [17.3.340.9 NMAC]
(4)
Definitions [17.3.340.7 NMAC]
B. Requirements for Records, Studies, Reviews, and Reports [17.3.340.10 NMAC]
(1)
General
(2) Depreciation
Rates
(3) Periodic Studies and
Annual Reviews
(4) Report to
Commission
(5) Commission
Action
C. Acceptable Methods of Estimating Service Lives [17.3.340.11 NMAC]
(1) General
(2) Actuarial Methods
(3) Simulated Methods
(4) Life Span Method
(5) Salvage Estimate
(6) Alternative Methods
D. Reserve Requirement Study [17.3.340.12 NMAC]
E. Hardship Provisions [17.3.340.13 NMAC]
F. [TABLE OF CONTENTS - APPENDICES] [17.3.340.15 NMAC]
(1)
APPENDIX A: Elements of a Survivor Curve
(2) APPENDIX B: Summary of Annual
Depreciation Accrual and Rate Determination Straight-Line Remaining Life
Method
(3) APPENDIX C: Summary of
Annual Depreciation Accrual and Rate Determination Straight-Line Average Life
Method
(4) APPENDIX D: Life Span
Calculation
(5) APPENDIX E:
Computation of Estimated Straight-Line Remaining Life Depreciation Accrual from
a Survivor Curve-Group Basis
(6)
APPENDIX F: Computation of Estimated Depreciation Reserve Requirement and
Annual Depreciation Accrual From a Survivor Curve Straight-Line
Average
(7) APPENDIX G: Salvage
Estimate
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