Haw. Code R. § 16-605-64

Current through April, 2024
Section 16-605-64 - Depreciation

In computing depreciation for book purposes, a water carrier shall employ the straight-line method. The service lives of equipment, salvage value, type, class of service, and all other pertinent factors must follow the commission's guidelines, or, if no commission guidelines are available, the Internal Revenue Service's depreciation guidelines.

Haw. Code R. § 16-605-64

[Eff 1/1/2019] (Auth: HRS §§ 269-6, 271G-7) (Imp: HRS §§ 269-6, 269-8.5, 271G-7, 271G-18)