61-525. DEPRECIATION ACCOUNT. The commission shall have power, after hearing, to require any or all public utilities, except such as are subject to the act of congress entitled "An act to regulate commerce," approved February 4, 1887, and the acts amendatory thereof and supplementary thereto, to carry a proper and adequate depreciation account in accordance with such rules, regulations and forms of accounts as the commission may prescribe. The commission may from time to time ascertain and determine and by order fix the proper and adequate rate of depreciation of the several classes of property of each public utility. Each public utility shall conform its depreciation accounts to the rates so ascertained, determined and fixed, and shall set aside the moneys so provided for out of the earnings and carry the same in a depreciation fund and expend such fund only for such purposes and under such rules and regulations, both as to original expenditure and subsequent replacement as the commission may prescribe. The income from investments of moneys in such public fund shall likewise be carried in such fund.
History:
[(61-525) 1913, ch. 61, sec. 47, p. 248; reen. C.L. 106:105; C.S., sec. 2473; I.C.A., sec. 59-525.]
Structure Idaho Code
Title 61 - PUBLIC UTILITY REGULATION
Chapter 5 - POWERS AND DUTIES OF PUBLIC UTILITIES COMMISSION
Section 61-501 - INVESTMENT OF AUTHORITY.
Section 61-502 - DETERMINATION OF RATES.
Section 61-502A - RESTRICTION ON RATES AUTHORIZING RETURN ON PROPERTY NOT PROVIDING UTILITY SERVICE.
Section 61-502B - ALLOCATION OF GAIN UPON SALE OF WATER RIGHT.
Section 61-503 - POWER TO INVESTIGATE AND FIX RATES AND REGULATIONS.
Section 61-504 - ESTABLISHMENT OF THROUGH ROUTE AND JOINT RATE.
Section 61-506 - INTERSTATE RATES.
Section 61-507 - DETERMINATION OF RULES AND REGULATIONS.
Section 61-508 - IMPROVEMENTS MAY BE ORDERED — COST.
Section 61-509 - REGULATION OF TRAIN AND STREET CAR SERVICE.
Section 61-510 - RAILROAD SERVICE — PHYSICAL CONNECTIONS.
Section 61-511 - RAILROAD SERVICE — SPURS AND SWITCH CONNECTIONS.
Section 61-512 - RAILROAD SERVICE — CARS OF CONNECTING RAILROAD.
Section 61-513 - TELEPHONE COMPANIES — PHYSICAL CONNECTIONS.
Section 61-514 - JOINT USE OF PLANT AND EQUIPMENT.
Section 61-515 - SAFETY REGULATIONS.
Section 61-515A - SAFETY AND SANITARY EQUIPMENT AND CONDITIONS.
Section 61-516 - PRIORITY DESIGNATION FOR ELECTRIC TRANSMISSION PROJECTS.
Section 61-518 - RAILROAD SERVICE — FURNISHING CARS.
Section 61-519 - EXPRESS SERVICE — DELIVERY OF TELEPHONE MESSAGES.
Section 61-520 - SERVICE OF ELECTRIC, GAS, AND WATER CORPORATIONS — DETERMINATION OF STANDARDS.
Section 61-521 - AUTHORITY TO ENTER PREMISES.
Section 61-522 - CONSUMER MAY HAVE COMMODITY OR APPLIANCE TESTED.
Section 61-524 - SYSTEM OF ACCOUNTS.
Section 61-525 - DEPRECIATION ACCOUNT.
Section 61-526 - CERTIFICATE OF CONVENIENCE AND NECESSITY.
Section 61-527 - CERTIFICATE OF CONVENIENCE AND NECESSITY — EXERCISE OF RIGHT OR FRANCHISE.
Section 61-528 - CERTIFICATE OF CONVENIENCE AND NECESSITY — CONDITIONS.
Section 61-531 - PLAN FOR CURTAILMENT OF ELECTRIC OR GAS CONSUMPTION.
Section 61-532 - ADOPTION OR REJECTION OF PLANS — PROCEDURE.
Section 61-533 - AUTHORITY TO DECLARE EMERGENCY.
Section 61-534 - CURTAILMENT OF SERVICE BY SUPPLIERS IN ACCORDANCE WITH PLANS.
Section 61-535 - ORDER FOR CURTAILMENT OF CONSUMPTION BY CONSUMERS.
Section 61-536 - LIABILITY OF SUPPLIERS.
Section 61-537 - CONTRACTS OF SUPPLIERS SUBJECT TO PROVISIONS OF LAW.
Section 61-538 - POLE ATTACHMENTS — REGULATION.
Section 61-539 - WATER RIGHTS OF AN ELECTRICAL CORPORATION — NO COMMISSION JURISDICTION.