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Depreciation
Studies
AUS's depreciation studies complement its ratemaking
and valuation services.
AUS conducts depreciation
studies and provides expert witnesses to testify before regulatory commissions
and other authorities. We also conduct cost based property valuations for
ad valorem or other property taxes, condemnation proceedings and insurance and financial
purposes and testify to such valuations and before taxing authorities and
courts.
AUS's depreciation services
include the following:
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Research and reporting as to the expected
average life, mortality dispersion, and net salvage for each class
of depreciable property, as well as the expected life spans and the retirement
date(s) of major properties.
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Calculations of the appropriate depreciation rate
for each class of depreciable property giving consideration to the
expectancy of each depreciable property group to live a full life cycle
or have a fixed retirement age or date.
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Determination of the average remaining life of
the property in each depreciable group.
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Testing the adequacy of the accumulated depreciation
as of the date of the study.
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Recommendations as to the disposition of the difference
between the calculated depreciation requirement and the accumulated
depreciation per books, if the study indicates that such differences
are beyond acceptable limits.
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Utility Consulting
Depreciation Studies
Valuation Consulting
RoyaltySource
Market Research
Social Science Research
Data Collection Services
Research Systems
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