AGA IDPU-2013 Introduction To Depreciation For Public Utilities and Other Industries (A42013).pdf
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1、IntroductIon to deprecIatIon For Public Utilities and Other IndustriesINTRODUCTION TO DEPRECIATION For Public Utilities and Other Industries April 2013 NOTICE AND COPYRIGHT The Edison Electric Institute (EEl) and the American Gas Association (AGA) coordinated the creation and maintenance of this doc
2、ument. While EEI and AGA provided administrative support for the development of this document, neither EEI nor AGA tested, evaluated or verified the accuracy of any information or the soundness of any judgments contained herein. EEI and AGA disclaim liability for any personal injury, property or oth
3、er damages of any nature whatsoever, whether special, indirect, consequential or compensatory, directly or indirectly resulting from this document, and use of or reliance on this document. Neither makes any guaranty or warranty as to the accuracy and completeness of any information published herein.
4、 The information contained herein is provided on an “as is” basis and neither EEI nor AGA makes any representations or warranties including any express or implied warranty of merchantability or fitness for a particular purpose. In issuing and making this publication available, EEI and AGA are not un
5、dertaking to render professional or other services for or on behalf of any person or entity. Nor are they undertaking to perform any duty owed by any person or entity to someone else. Anyone using this document should rely on his or her own independent judgment or, as appropriate, seek the advice of
6、 a competent professional in determining the exercise of reasonable care in any given circumstances. EEI and AGA have no power, nor do they undertake, to police or enforce compliance with the contents of this document, nor do they list, certify, test or inspect for compliance with this document. Any
7、 certification or other statement of compliance is solely the responsibility of the certifier or maker of the statement. EEI and AGA do not take any position with respect to the validity of any patent rights asserted in connection with any items that are mentioned in or are the subject of this docum
8、ent, and both disclaim liability for the infringement of any patent resulting from the use of or reliance on its publications. Users of this document are expressly advised that determination of the validity of any such patent rights, and the risk of infringement of such rights, is entirely their own
9、 responsibility. Users of this publication should consult applicable federal, state and local laws and regulations. Neither EEI nor AGA, through this publication, intends to urge action that is not in compliance with applicable laws, and either may not be construed as doing so. All questions, reques
10、ts for revisions, or other communications relating to this document should be sent to: Introduction to Depreciation for Public Utilities and Other Industries, Comments c/o Edison Electric Institute, 701 Pennsylvania Avenue, N.W, 4th Floor, Washington, D.C. 20004 and c/o American Gas Association, 400
11、 N. Capitol St., N.W, Suite 450, Washington, D.C. 20001. Copyright 2013, Edison Electric Institute and the American Gas Association, All Rights Reserved. This book, or parts thereof, may not be reproduced in any form without permission of the Edison Electric Institute or the American Gas Association
12、. ISBN: 978-0-931032-55-4 Introduction to Depreciation for Public Utilities and Other Industries iii TABLE OF CONTENTS Acknowledgments v Preface vii! Chapter 1: Introduction 1! Chapter 2: Fixed Asset Accounting for Depreciation 7! Chapter 3: Ratemaking and Financial Considerations 21! Chapter 4: Det
13、ermining Depreciation Expense and Accrual Rates . 35! Chapter 5: The Depreciation Study 49! Chapter 6: Life Analysis 57! Chapter 7: Gross Salvage and Cost of Removal 111! Chapter 8: Tax Depreciation 131! Chapter 9: Accounting for Asset Retirement Obligations (AROs) 137! Chapter 10: Depreciation in a
14、n IFRS Environment . 147! Appendix A: Glossary of Terms 165! Appendix B: Iowa Curves 173! Appendix C: Life Analysis (Additional Topics) 205! Appendix D: Listing of Diagrams, Charts and Tables . 229! Appendix E: Resources 231!Introduction to Depreciation for Public Utilities and Other Industries v AC
15、KNOWLEDGEMENTS The process of refreshing a book of this nature is a daunting task. The Edison Electric Institute (EEI) and the American Gas Association (AGA) would like to offer our thanks and profound gratitude to the individuals listed below who participated on the task force created for that purp
16、ose. They are all active members of the EEI Property Accounting and Valuation and AGA Accounting Services Committees. These individuals devoted considerable time and effort to apply their industry expertise to update the existing text and create completely new chapters in response to the changing en
17、vironment in the electric and natural gas industries. Task Force Members Doug Allen - American Gas Association Ned Allis - Gannett Fleming, Inc. Jan Anderson - Consumers Energy Richard Bennett - Southern California Edison Tony Biacci - Florida Power and Light Richard Clarke - Gannett Fleming, Inc. J
18、ason Cone - PowerPlan, Inc. Carl Council - Duke Energy Jim Dahlby - PowerPlan, Inc. Richard Fisher - Southern California Edison Tammi Goldstein - Pacific Gas and Electric Isetta Harmon - Edison Electric Institute (retired) Randall Hartman Edison Electric Institute Joe Holt - PowerPlan, Inc. Jamie Ke
19、nt Edison Electric Institute Terry McKeighan - Portland General Electric Lisa Perkett - Xcel Energy Karen Ponder - Alliance Consulting Group Aaron Smith - PowerPlan, Inc. Jerry Vineyard - Southwest Gas Corporation Dane Watson - Alliance Consulting Group This last update could not have been completed
20、 so thoroughly without the talent and leadership of “Chief Editor” Dane Watson and the invaluable contribution of time, energy, and expertise from Jan Anderson and Tammi Goldstein. Their participation from first outline to final manuscript provided a unified, comprehensive voice to a project from ma
21、ny sources. Last, we would be remiss if we failed to acknowledge those who came before us. The information contained here is built on many years of experience and expertise both of the current editors and the people who contributed to previous versions of the text. We especially hold a debt of grati
22、tude to the 15 people who contributed to the original edition of this text completed in 1972, in particular, to George D. Porter, Chairman of the “Introduction to Depreciation Project Committee.” Introduction to Depreciation for Public Utilities and Other Industries vii PREFACE What is depreciation?
23、 This question seems easy enough to answer. Many of the readers of this book have taken an accounting class where depreciation was explained as a fairly straight forward concept. The reader might have heard depreciation defined as the process of allocating the cost of a plant asset to expense over i
24、ts service (useful) life in a rational and systematic manner. An accounting class then might have gone on to explain that the allocation of cost is designed to provide for the proper matching of expense with revenues in accordance with the matching principle. But what does this mean, and what is the
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