RCW 80.04.350
Depreciation and retirement accounts.
The commission shall have power after hearing to require any or all public service companies to carry proper and adequate depreciation or retirement accounts in accordance with such rules, regulations and forms of accounts as the commission may prescribe. The commission may from time to time ascertain and by order fix the proper and adequate rates of depreciation or retirement of the several classes of property of each public service company. Each public service company shall conform its depreciation or retirement accounts to the rates so prescribed. In fixing the rate of the annual depreciation or retirement charge, the commission may consider the rate and amount theretofore charged by the company for depreciation or retirement.
The commission shall have and exercise like power and authority over all other reserve accounts of public service companies.
[ 1961 c 14 § 80.04.350. Prior: 1937 c 169 § 4; 1933 c 165 § 13; RRS § 10458-7.]
Structure Revised Code of Washington
Chapter 80.04 - Regulations—General.
80.04.015 - Conduct of business subject to regulation—Determination by commission.
80.04.020 - Procedure before commission and courts.
80.04.030 - Number of witnesses may be limited.
80.04.040 - Witness fees and mileage.
80.04.050 - Protection against self-incrimination.
80.04.060 - Depositions—Service of process.
80.04.070 - Inspection of books, papers, and documents.
80.04.075 - Manner of serving papers.
80.04.090 - Forms of records to be prescribed.
80.04.095 - Protection of records containing commercial information.
80.04.100 - Production of out-of-state books and records.
80.04.120 - Hearing—Order—Record.
80.04.140 - Order requiring joint action.
80.04.150 - Remunerative rates cannot be changed without approval.
80.04.160 - Rules and regulations.
80.04.180 - Supersedeas—Water companies seeking supersedeas.
80.04.200 - Rehearing before commission.
80.04.210 - Commission may change orders.
80.04.230 - Overcharges—Refund.
80.04.240 - Action in court on reparations and overcharges.
80.04.250 - Valuation of public service property—Authority of commission.
80.04.260 - Summary proceedings.
80.04.270 - Merchandise accounts to be kept separate.
80.04.280 - Purchase and sale of stock by employees.
80.04.290 - Sales of stock to employees and customers.
80.04.300 - Budgets to be filed by companies—Supplementary budgets.
80.04.310 - Commission's control over expenditures.
80.04.330 - Effect of unauthorized expenditure—Emergencies.
80.04.350 - Depreciation and retirement accounts.
80.04.360 - Earnings in excess of reasonable rate—Consideration in fixing rates.
80.04.380 - Penalties—Violations by public service companies.
80.04.385 - Penalties—Violations by officers, agents, and employees of public service companies.
80.04.387 - Penalties—Violations by other corporations.
80.04.390 - Penalties—Violations by persons.
80.04.400 - Actions to recover penalties—Disposition of fines, penalties, and forfeitures.
80.04.410 - Orders and rules conclusive.
80.04.420 - Intervention by commission where order or rule is involved.
80.04.430 - Findings of commission prima facie correct.
80.04.440 - Companies liable for damages.
80.04.450 - Certified copies of orders, rules, etc.—Evidentiary effect.
80.04.460 - Investigation of accidents.
80.04.470 - Commission to enforce public service laws—Employees as peace officers.
80.04.480 - Rights of action not released—Penalties cumulative.
80.04.500 - Application to municipal utilities.
80.04.510 - Duties of attorney general.
80.04.520 - Approval of lease of utility facilities.
80.04.550 - Thermal energy—Restrictions on authority of commission.
80.04.570 - Power purchase agreement for acquisition of coal transition power.