Sec. 36.056. DEPRECIATION, AMORTIZATION, AND DEPLETION. (a) The commission shall establish proper and adequate rates and methods of depreciation, amortization, or depletion for each class of property of an electric or municipally owned utility.
(b) The rates and methods established under this section and the depreciation account required by Section 32.102 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
Title 2 - Public Utility Regulatory Act
Subtitle B - Electric Utilities
Subchapter B. Computation of Rates
Section 36.051. Establishing Overall Revenues
Section 36.052. Establishing Reasonable Return
Section 36.053. Components of Invested Capital
Section 36.054. Construction Work in Progress
Section 36.055. Separations and Allocations
Section 36.056. Depreciation, Amortization, and Depletion
Section 36.057. Net Income; Determination of Revenues and Expenses
Section 36.058. Consideration of Payment to Affiliate
Section 36.059. Treatment of Certain Tax Benefits
Section 36.060. Consolidated Income Tax Returns
Section 36.061. Allowance of Certain Expenses
Section 36.062. Consideration of Certain Expenses
Section 36.063. Consideration of Profit or Loss From Sale or Lease of Merchandise
Section 36.064. Self-Insurance
Section 36.065. Pension and Other Postemployment Benefits
Section 36.066. Costs Related to Reporting on Safety Processes and Inspections for Certain Utilities