Energy and Utilities Law Commons^™

Inconsistencies In Public Utility Depreciation: Deduction Of Depreciation For Rate Base Purposes, Robert D. Haun

Michigan Law Review

When considering depreciation for rate base purposes the courts and the commissions speak of accrued depreciation, existing depreciation, actual depreciation, complete depreciation, realized depreciation, incomplete depreciation, and observed depreciation. Accrued, existing and actual depreciation all have the same meaning.