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Introduction to Depreciation For Public Utilities and Other Industries
The purpose of this book is to give the reader a basic understanding of these fixed asset and depreciation concepts, and a glimpse into how the many questions surrounding these topics can be answered. The text presents the fundamentals of depreciation, providing the necessary foundation for advanced studies if desired.  
Sections in this book have been updated and include:
  • Fixed Asset Accounting for Depreciation
  • Impact of Depreciation on Ratemaking and Financial Reporting
  • Determining Depreciation Expense and Accrual Rates
  • The Depreciation Study process
  • Life Analysis
  • Gross Salvage and Cost of Removal
  • Tax Depreciation
  • Accounting for Asset Retirement Obligations (AROs)  new
  • Depreciation in an IFRS Environment  new
The book contains an updated glossary of terms, and numerous charts, tables, and Diagrams, to help illustrate the text and to serve as useful learning tools.
Published April 2013 

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