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2014 Utah Code
Title 54 - Public Utilities
Chapter 7 - Hearings, Practice, and Procedure
Section 12.1 - Depreciation expense.

UT Code § 54-7-12.1 (2014) What's This?
54-7-12.1. Depreciation expense.
In determining the depreciation expense of a telephone corporation in any proceeding under Section 54-7-12, the commission shall consider all relevant factors, including the alteration of asset lives to better reflect changes in the economic life of plant and equipment used to provide telecommunications services. A relevant factor to consider shall be the asset lives of existing and emerging competitive telecommunications providers. Nevertheless, the commission shall retain the authority to determine the depreciation expense of telecommunications corporations for ratemaking purposes.

Enacted by Chapter 269, 1995 General Session

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