AUS Consultants

RoyaltySource™

ICR

CENTRIS

MSG

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:

		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.
		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.
		Determination of the average remaining life of the property in each depreciable group.
		Testing the adequacy of the accumulated depreciation as of the date of the study.
		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.

155 Gaither Drive, Suite A |   Mt. Laurel, New Jersey 08054 |  856.234.9200  |  For more information please email us at: aus@ausinc.com