Section 182 - Extraordinary Property LossesA. When authorized or directed by the Department, this account shall include extraordinary losses on property abandoned or otherwise retired from service which are not provided for by the reserve for depreciation or amortization and which could not reasonably have been foreseen and provided for, and extraordinary losses, such as unforeseen damages to property, which could not reasonably have been anticipated and which are not covered by insurance or other provisions.B. The entire cost, less net salvage, of depreciable property retired shall be charged to reserve for depreciation. If all, or a portion, of the loss is to be included in this account, the reserve for depreciation shall then be credited and this account charged with the amount properly chargeable hereto.C. Application to the Department for permission to use this account shall be accompanied by a statement giving a complete explanation with respect to the items which it is proposed to include herein, the period over which, and the accounts to which it is proposed to write off the charges, and other pertinent information.