RCW 81.04.350
Depreciation and retirement accounts.
The commission may after hearing require any public service company subject to regulation by the commission as to rates and service 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 may exercise like power and authority over all other reserve accounts of public service companies.
[ 2007 c 234 § 16; 1961 c 14 § 81.04.350. Prior: 1937 c 169 § 4; 1933 c 165 § 13; RRS § 10458-7.]
Structure Revised Code of Washington
Chapter 81.04 - Regulations—General.
81.04.020 - Procedure before commission and courts.
81.04.030 - Number of witnesses may be limited.
81.04.040 - Witness fees and mileage.
81.04.050 - Protection against self-incrimination.
81.04.060 - Deposition—Service of process.
81.04.070 - Inspection of books, papers, and documents.
81.04.075 - Manner of serving papers.
81.04.080 - Annual report—Other reports.
81.04.090 - Forms of records to be prescribed.
81.04.100 - Production of out-of-state books and records.
81.04.110 - Complaint—Hearing.
81.04.120 - Hearing—Order—Record.
81.04.130 - Suspension of tariff change—Waiver of provisions during state of emergency.
81.04.140 - Order requiring joint action.
81.04.200 - Rehearing before commission.
81.04.210 - Commission may change orders.
81.04.230 - Overcharges—Refund.
81.04.235 - Limitation of actions.
81.04.236 - When cause of action deemed to accrue.
81.04.240 - Action in court on reparations and overcharges—Procedure.
81.04.250 - Determination of rates.
81.04.260 - Summary proceedings.
81.04.270 - Accounts to be kept separate.
81.04.280 - Purchase and sale of stock by employees.
81.04.290 - Sale of stock to employees and patrons.
81.04.300 - Budgets to be filed—Supplementary budgets.
81.04.310 - Commission's control over expenditures.
81.04.320 - Budget rules and regulations.
81.04.330 - Effect of unauthorized expenditure—Emergencies.
81.04.350 - Depreciation and retirement accounts.
81.04.360 - Excessive earnings to reserve fund.
81.04.380 - Penalties—Violations by public service companies.
81.04.387 - Penalties—Violations by other corporations.
81.04.390 - Penalties—Violations by persons.
81.04.400 - Actions to recover penalties—Disposition of fines, fees, penalties.
81.04.410 - Orders and rules conclusive.
81.04.420 - Commission intervention where order or rule is involved.
81.04.430 - Findings of department prima facie correct.
81.04.440 - Companies liable for damages.
81.04.450 - Certified copies of orders, rules, etc.—Evidentiary effect.
81.04.460 - Commission to enforce public service laws—Employees as peace officers.
81.04.470 - Right of action not released—Penalties cumulative.
81.04.500 - Duties of attorney general.
81.04.510 - Engaging in business or operating without approval or authority—Procedure.
81.04.530 - Controlled substances, alcohol.
81.04.540 - Regulation of common carriers, railroad safety practices.