§ 73.6. Format for filing service life study report.
(a) The public utility shall include the following information in the service life study report:
(1) An explanation of methods used in selecting average service lives and survivor curves, if applicable; any significant changes in comparison with the previous service life study report; and the impact of the proposed service lives on annual depreciation expense.
(2) The exhibits shall include the following:
(i) Account or category number.
(ii) Account or category description.
(iii) Present average service life or average remaining life.
(iv) Present survivor curve, if applicable.
(v) Proposed average service life or average remaining life.
(vi) Proposed survivor curve, if applicable.
(3) An explanation by account or category of the individual factors used in selection of an average service life, survivor curve or other depreciation parameter. When a change from the previous average service life, survivor curve or other depreciation parameter is proposed, the utility shall provide an explanation of what developments brought about the change.
(4) When survivor curve comparisons are used, a graph showing the developed, experienced or projected plant data, parameters used to develop the plant data, and the selected survivor curve.
(5) An exhibit detailing the calculations done to develop plant data for survivor curve or other depreciation parameter comparisons, including a description of the parameters and an explanation of the life tables and other data used.
(6) Interim service life studies on individual accounts when circumstances indicate that a significant service life estimate change may be warranted, or when requested by the Office of Special Assistants.
(7) An exhibit of depreciation calculations by function, account or rate category supporting annual depreciation expense claims, including an explanation of methods used.
(b) When the information required by this section has been provided in another required report to the Commission, the utility shall notify the Office of Special Assistants as to the location of the information. If the information was not previously filed in the electronic format designated by the Office of Special Assistants, the information shall either be submitted in, or converted to, the electronic format required under this chapter.
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