Depreciation Rates

Water Systems
   
  Rate of
Straight Line
Depreciation
SOURCE OF SUPPLY PLANT  

Structures & Improvements

1.20

Collecting & Impounding Reservoirs

1.20

Wells & Springs

1.20

Supply Mains

1.20
   
PUMPING PLANT  

Structures & Improvements

1.20

Electrical Pumping Equipment

5.00

Diesel Pumping Equipment

5.00

 
WATER TREATMENT PLANT  

Equipment

5.00
   
TRANSMISSION AND DISTRIBUTION PLANT  

Structures & Improvements

1.20

Transmission Mains

1.20

Distribution Mains

1.20

Services

2.00

Meters

5.00

Hydrants

2.00

Storage Reservior

1.20
   
GENERAL PLANT  

Office Furniture & Equipment

10.00

Information Systems

20.00

Transportation

20.00

Tools & Shop

20.00

 

 

Last Reviewed or Updated : October 13, 2011