Introduction to Depreciation and Net Salvage of Public Utility Plant and Plant of Other Industries

Electric Company Members:  $75.00  Associate Members:  $75.00 List:  $150.00 Formats:  Available as both a print publication or a PDF file Publication Date: July 14, 2003 Item #110301 (print) Item #110302 (PDF) Note: As a PDF file, this publication is for use at a single site only. Please call (202) 508-5005 for corporate site pricing or if the PDF is to be used on a company Intranet.

This book provides a basic primer on the concepts of depreciation accounting including fundamental principles, life analysis techniques, salvage and cost of removal analysis methods and depreciation rate calculation formulas and examples.

Sections in this book include:

• Depreciation Defined
• Why Recognize Depreciation?
• Methods, Procedures and Techniques
• The Annual Depreciation Rate
• Average Service Life
• Salvage and Cost of Removal
• The Depreciation Reserve
• Tax Depreciation
• Glossary

The book contains 24 charts and 27 tables to help illustrate the text and to serve as useful learning tools.

© 2008 Edison Electric Institute