- 20 Property, Plant, and Equipment
- 20 Depreciation
Subject(A): Plant Depreciation
Purpose: To establish the depreciable base to be used on power structure calculations.
Authority: Department of the Interior, Departmental Accounting Manual (Section 7-20-20)
GAO's Manual for Guidance of Federal Agencies, Title 2, Appendix I, D20 - Depreciation and Amortization.
Contact: General Accounting and Technical Analysis Group (GATAG), Finance and Accounting Services (FAS), by calling (303) 445-3423.
The Regional Offices
are responsible for computing annual straight line depreciation
on Electric Plant:
The Finance and Accounting Services is responsible for setting salvage values on a Reclamation-wide basis. The current salvage value for the electric plant and allocated costs is set at zero.
The Program Analysis Office is responsible for developing the composite service life for each Reclamation Power Project.
2. Related References.
A. Example - Seedskadee Project
B. Composite Life Estimates