N.M. Admin. Code § 17.3.340.8

Current through Register Vol. 35, No. 23, December 10, 2024

Section 17.3.340.8 - TABLE OF CONTENTS

A. Purpose and Definitions

(1) Purpose [17.3.340.6 NMAC]

(2) Applicability [17.3.340.2 NMAC]

(3) Concept of Depreciation [17.3.340.9 NMAC]

(4) Definitions [17.3.340.7 NMAC]

B. Requirements for Records, Studies, Reviews, and Reports [17.3.340.10 NMAC]

(1) General

(2) Depreciation Rates

(3) Periodic Studies and Annual Reviews

(4) Report to Commission

(5) Commission Action

C. Acceptable Methods of Estimating Service Lives [17.3.340.11 NMAC]

(1) General

(2) Actuarial Methods

(3) Simulated Methods

(4) Life Span Method

(5) Salvage Estimate

(6) Alternative Methods

D. Reserve Requirement Study [17.3.340.12 NMAC]

E. Hardship Provisions [17.3.340.13 NMAC]

F. [TABLE OF CONTENTS - APPENDICES] [17.3.340.15 NMAC]

(1) APPENDIX A: Elements of a Survivor Curve

(2) APPENDIX B: Summary of Annual Depreciation Accrual and Rate Determination Straight-Line Remaining Life Method

(3) APPENDIX C: Summary of Annual Depreciation Accrual and Rate Determination Straight-Line Average Life Method

(4) APPENDIX D: Life Span Calculation

(5) APPENDIX E: Computation of Estimated Straight-Line Remaining Life Depreciation Accrual from a Survivor Curve-Group Basis

(6) APPENDIX F: Computation of Estimated Depreciation Reserve Requirement and Annual Depreciation Accrual From a Survivor Curve Straight-Line Average

(7) APPENDIX G: Salvage Estimate

N.M. Admin. Code § 17.3.340.8

Recompiled 12/30/01