Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

• No statutes or acts will be found at this website.

The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 51 Pa.B. 6892 (October 30, 2021).

52 Pa. Code § 73.9. Processing of filings under this chapter.

§ 73.9. Processing of filings under this chapter.

 (a)  When the annual depreciation report is based upon previously approved service lives, depreciation parameters or methods, the public utility’s annual depreciation report will be deemed approved by the Commission, for accounting purposes only, 120 days from the filing date unless the Commission takes other action.

 (b)  A service life study or annual depreciation report containing proposed changes to service lives or other depreciation parameters or methods, will be deemed approved by the Commission, for accounting purposes only, within 180 days from the filing date unless the Commission takes other action. The filing utility may request Commission authorization to implement proposed changes in a new service life study.

 (c)  In subsequent ratemaking proceedings, the most recent annual depreciation report or service life study approved or deemed approved for accounting purposes only under this chapter, constitutes a rebuttable presumption as to the reasonableness of the accrued depreciation claimed for ratemaking purposes, and the burden of proving the unreasonableness of the accrued depreciation shall be on the challenging party.

 (d)  Capital investment plans are for informational purposes only and are not endorsed or approved for any purpose due to actions or inactions by the Commission under this chapter.



No part of the information on this site may be reproduced for profit or sold for profit.


This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.