Pennsylvania Code
Title 52 - PUBLIC UTILITIES
Part I - Public Utility Commission
Subpart C - Fixed Service Utilities
Chapter 73 - ANNUAL DEPRECIATION REPORTS, SERVICE LIFE STUDIES AND CAPITAL INVESTMENT PLANS
Section 73.6 - Format for filing service life study report
Universal Citation: 52 PA Code ยง 73.6
Current through Register Vol. 54, No. 38, September 21, 2024
(a) The public utility shall include the following information in the service life study report:
(1) An explanation of methods used in
selecting average service lives and survivor curves, if applicable; any
significant changes in comparison with the previous service life study report;
and the impact of the proposed service lives on annual depreciation
expense.
(2) The exhibits shall
include the following:
(i) Account or category
number.
(ii) Account or category
description.
(iii) Present average
service life or average remaining life.
(iv) Present survivor curve, if
applicable.
(v) Proposed average
service life or average remaining life.
(vi) Proposed survivor curve, if
applicable.
(3) An
explanation by account or category of the individual factors used in selection
of an average service life, survivor curve or other depreciation parameter.
When a change from the previous average service life, survivor curve or other
depreciation parameter is proposed, the utility shall provide an explanation of
what developments brought about the change.
(4) When survivor curve comparisons are used,
a graph showing the developed, experienced or projected plant data, parameters
used to develop the plant data, and the selected survivor curve.
(5) An exhibit detailing the calculations
done to develop plant data for survivor curve or other depreciation parameter
comparisons, including a description of the parameters and an explanation of
the life tables and other data used.
(6) Interim service life studies on
individual accounts when circumstances indicate that a significant service life
estimate change may be warranted, or when requested by the Office of Special
Assistants.
(7) An exhibit of
depreciation calculations by function, account or rate category supporting
annual depreciation expense claims, including an explanation of methods
used.
(b) When the information required by this section has been provided in another required report to the Commission, the utility shall notify the Office of Special Assistants as to the location of the information. If the information was not previously filed in the electronic format designated by the Office of Special Assistants, the information shall either be submitted in, or converted to, the electronic format required under this chapter.
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