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Depreciation Benchmarks

Benchmark depreciation rates for municipal water utilities have been calculated from a study of historical plant additions and retirements. This listing of account depreciation rate ranges and a total utility composite rate range are contained in this Excel file. The final column in the Excel file contains the recommended depreciation rate for each plant account. The recommended account depreciation rates will be certified in your next consumer rate case unless information is furnished to support different depreciation rates. If a utility wishes to use these depreciation rates prior to their next consumer rate case notify the Commission by using a footnote in the next PSC annual report.

  Description Date Posted
excel document(25kb) Depreciation Benchmarks (Excel 2000 format) April 7, 2009

PSC Staff Contact: Kathleen Butzlaff
Phone: (608)267-9817