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Tax and Accounting Meeting - Shared screen with speaker view
Cory Skluzak
I love T accounts!
Isaac Gendler
I missed how Equal Life is calculated. What is the method?
Cory Skluzak
In your experience, generally, do utilities want shorter lives/higher annual depreciation expense to "accelerate" the return of their investment, or do they want longer lives/lower annual depreciation expense to maximize earnings on the investment? This is the interplay between depreciation expense and net book.
Scott V
Do you have any concerns about land being a perpetuity and not depreciating? So that ratepayers will pay a continual return in perpetuity
Blake Kruger (Iowa)
What is the best way to assess the depreciation of an emerging asset that may not have enough observed data (something like wind turbines, solar panels, AMI meters, etc...)?
John Robinett - MO OPC
What is your opinion on terminal net salvage and its inclusion in depreciation rates versus collecting once decommissioning has been spent through an amortization?
Cory Skluzak
In a "depreciation case", what should a consumer advocate be advocating for or against from a "big picture" view and without getting involved in the arcane world of Iowa curves?
John Robinett - MO OPC
David question on your depreciation software you utilize for your studies. Is the software available to the public or did you develop it for personal use?
John Robinett - MO OPC
Have you seen anyone successful on arguing for a 2nd 20 year license for Nuclear facilities and reducing the depreciation expense for the facility?
Jeffrey Roberts
Recently, in NARUC rate school, the presenters stated that depreciation should be straight line, instead of accelerated etc.. This was so the utilities could receive the associated tax benefit. The IRS agreed and said generally that Commissions could not reflect that tax savings into Rev Req’s. Would that not bind commissions to stick with straight line vs. the other ones mentioned in this presentation?
John Robinett - MO OPC
What are your thoughts on General Plant amortization?
Christina Baker (Arkansas AG's Office)
Excellent presentation...Thanks!
Isaac Gendler
Great presentation. Thank you!