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UTAH STATUTES AND CODES

54-7-12.1 - Depreciation expense.

54-7-12.1. Depreciation expense.
In determining the depreciation expense of a telephone corporation in any proceedingunder Section 54-7-12, the commission shall consider all relevant factors, including the alterationof asset lives to better reflect changes in the economic life of plant and equipment used to providetelecommunications services. A relevant factor to consider shall be the asset lives of existing andemerging competitive telecommunications providers. Nevertheless, the commission shall retainthe authority to determine the depreciation expense of telecommunications corporations forratemaking purposes.

Enacted by Chapter 269, 1995 General Session

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