Edison Electric Institute


Introduction to Depreciation and Net Salvage of Public Utility Plant and Plant of Other Industries

Please call 1-800-334-5453 or 301-645-4222 to order publications. You may also print out the order form and mail it in with your payment or fax it to 301-843-0159. For all electronic subscription orders, please fill out the Subscriber Agreement Form and mail/fax it to 202-508-5030.

Electric Company Members:  $75.00 
Associate Members:  $75.00
List:  $150.00

Formats:  Available as a PDF File                     

Publication Date: July 14, 2003

Item #110302 (PDF)

This book provides a basic primer on the concepts of depreciation accounting including fundamental principles, life analysis techniques, salvage and cost of removal analysis methods and depreciation rate calculation formulas and examples.

Sections in this book include:

  • Depreciation Defined
  • Why Recognize Depreciation?
  • Methods, Procedures and Techniques
  • The Annual Depreciation Rate
  • Average Service Life
  • Salvage and Cost of Removal
  • The Depreciation Reserve
  • Tax Depreciation
  • Glossary

The book contains 24 charts and 27 tables to help illustrate the text and to serve as useful learning tools.