§ 201.405 - Amortization of other gas plant.

Related Notices
- 96-7430. Final Rule. 96-7430. Editorial Changes to Various Regulations To Conform References to Revised Part 154; Order No. 586; Final Rule

Latest version.

A. When authorized by the Commission, this account shall include charges for amortization of intangible or other electric utility plant which does not have a definite or terminable life and which is not subject to charges for depreciation expense.

B. This account shall be supported in such detail as to show the amortization applicable to each investment being amortized, together with the book cost of the investment and the period over which it is being written off.

                    
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