65- 407 C.M.R. ch. 68, § 2
Except as provided in Section 3 the following are the maximum depreciation rates which will be allowed by the Commission for ratemaking and accounting purposes.
MAXIMUM DEPRECIATION RATES
WATER UTILITIES
%
STRUCTURES
Brick, Concrete 2
Frame 3
IMPOUNDING DAMS & RESERVOIRS 1.3
SPRINGS & WELLS 2
INTAKES & SUCTION MAINS 1.5
PURIFICATION SYSTEM
Filters (Mfg. in Place) 3
Filters (Package Plant) 3
Chlorinators 10
Chemical Feeders 10
Test Equipment 10
Other Related Equip. 5
PUMPING EQUIPMENT
Electric 5
Gas & Oil 5
Hydraulic 5
TRANSMISSION MAINS 1.3
SUBMARINE MAINS 5
DISTRIBUTION MAINS
6" & Larger 1.3
4" & Smaller (Buried & Surface) 3
DISTRIBUTION RESERVOIRS 1
Floating Covers 2
STANDPIPES & TANKS
Above Ground (Conc. & Steel) 1.7
Below Ground (Conc.) 1.3
SERVICES
Copper 3
C.I. & D.I. (Large) 1.3
Plastic 3
METERS 4
Remote Readers 7.5
HYDRANTS 2
FOUNTAINS & TROUGHS 1
GENERAL EQUIPMENT
Office-Electronic 12
Office Furniture 5
Shop 7
Stores 5
TRANSPORTATION
Trucks 10
Cars & Pickups 20
Telephone 10
Radio 10
Laboratory 10
Misc. Construction 10
Garage 7
Utilities may continue to use rates previously allowed by the Commission until their next rate case after the effective date of this rule.
65- 407 C.M.R. ch. 68, § 2