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 73.9 - Processing of filings under this chapter

(a) When the annual depreciation report is based upon previously approved service lives, depreciation parameters or methods, the public utility's annual depreciation report will be deemed approved by the Commission, for accounting purposes only, 120 days from the filing date unless the Commission takes other action.

(b) A service life study or annual depreciation report containing proposed changes to service lives or other depreciation parameters or methods, will be deemed approved by the Commission, for accounting purposes only, within 180 days from the filing date unless the Commission takes other action. The filing utility may request Commission authorization to implement proposed changes in a new service life study.

(c) In subsequent ratemaking proceedings, the most recent annual depreciation report or service life study approved or deemed approved for accounting purposes only under this chapter, constitutes a rebuttable presumption as to the reasonableness of the accrued depreciation claimed for ratemaking purposes, and the burden of proving the unreasonableness of the accrued depreciation shall be on the challenging party.

(d) Capital investment plans are for informational purposes only and are not endorsed or approved for any purpose due to actions or inactions by the Commission under this chapter.