Sec. 104.054. DEPRECIATION, AMORTIZATION, AND DEPLETION. (a) The railroad commission shall establish proper and adequate rates and methods of depreciation, amortization, or depletion for each class of property of a gas utility or municipally owned utility.
(b) The rates and methods established under this section and the depreciation account required under Section 102.152 shall be used uniformly and consistently throughout rate-setting and appeal proceedings.
Acts 1997, 75th Leg., ch. 166, Sec. 1, eff. Sept. 1, 1997.
Structure Texas Statutes
Subtitle A - Gas Utility Regulatory Act
Chapter 104 - Rates and Services
Subchapter B. Computation of Rates
Section 104.051. Establishing Overall Revenues
Section 104.052. Establishing Fair Rate of Return
Section 104.053. Components of Adjusted Value of Invested Capital
Section 104.054. Depreciation, Amortization, and Depletion
Section 104.055. Net Income; Allowable Expenses
Section 104.056. Treatment of Certain Tax Benefits
Section 104.057. Consideration of Certain Expenses
Section 104.058. Consideration of Profit or Loss From Sale or Lease of Merchandise
Section 104.059. Pension and Other Postemployment Benefits
Section 104.060. Consideration of Compensation and Benefit Expenses