West Virginia Code of State Rules
Agency 150 - Public Service Commission
Title 150 - EXEMPT LEGISLATIVE RULE PUBLIC SERVICE COMMISSION
Series 150-01 - Rules of Practice and Procedure
Section 150-1-20 - Change of Depreciation Rates

20.1. Each public utility subject to the jurisdiction of this Commission shall, with respect to any proposed change in its depreciation rates, and at least sixty (60) days prior to the last day of the month in which the accounts for which the effect of such change is first recorded, file with the Commission twelve (12) copies of the following information with respect to each depreciation rate proposed to change on or after the effective date of this rule:

20.2. When the proposed change in depreciation rate applicable to any class or subclass of plant (1) amounts to twenty percent (20%) or more of the depreciation rate currently applied thereto, or (2) would have changed by one percent (1%) or more the aggregate annual depreciation charges for all depreciable plant if the new depreciation rate applicable to such class or subclass had been in effect during the preceding calendar year, the statements required in foregoing paragraph 20.1 shall be supplemented by copies of supporting data, calculations, and charts underlying the service-life, salvage and cost of removal estimates.

20.3. The foregoing statement shall be accompanied by an original and twelve copies of an exhibit, showing the expected net change in the annual depreciation charges resulting from the revised depreciation rates and indicating the basis of determining the expected net change.

20.4. A utility proposing such a change in depreciation rates may at the end of the sixty (60) day period put such changed depreciation rates into effect providing, however, that during the sixty (60) day period the Commission does not order the suspension of such depreciation rates and set a date for a hearing on the reasonableness of such change.