65- 407 C.M.R. ch. 68, § 3

Current through 2024-25, June 19, 2024
Section 407-68-3

The Commission may allow a utility to use alternative depreciation rates which may be justified using on e or more of the methods described in two manuals published by the National Association of Regulatory Utility Commissioners, Public Utility Depreciation Practices (1968) and Depreciation Practices for Small Water Utilities (1979). Requests to use alternative depreciation rates may be ruled upon by the Director of the Technical Analysis Division, in consultation with the Director of the Finance Division whose decision shall be contained in a written order. This delegation of authority shall not affect the Commission's authority to rule upon requests or review the decision of the Director of Technical Analysis.

65- 407 C.M.R. ch. 68, § 3