Utah § 54-7-12.1 Depreciation expense.

Utah Statutes

§ 54-7-12.1 — Depreciation expense.

Utah § 54-7-12.1

Title 54Public Utilities

Ch. 54-7Hearings, Practice, and Procedure

This text of Utah § 54-7-12.1 (Depreciation expense.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 54-7-12.1 (2026).

Text

In determining the depreciation expense of a telephone corporation in any proceeding under Section 54-7-12, the commission shall consider all relevant factors, including the alteration of asset lives to better reflect changes in the economic life of plant and equipment used to provide telecommunications services.  A relevant factor to consider shall be the asset lives of existing and emerging competitive telecommunications providers.  Nevertheless, the commission shall retain the authority to determine the depreciation expense of telecommunications corporations for ratemaking purposes.

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In determining the depreciation expense of a telephone corporation in any proceeding under Section 54-7-12, the commission shall consider all relevant factors, including the alteration of asset lives to better reflect changes in the economic life of plant and equipment used to provide telecommunications services. A relevant factor to consider shall be the asset lives of existing and emerging competitive telecommunications providers. Nevertheless, the commission shall retain the authority to determine the depreciation expense of telecommunications corporations for ratemaking purposes.