USA
Technical Assistance on Development of Content for a Guide (Primer) on Depreciation (NARUC)
VIS has been commissioned by NARUC to develop a Primer on the treatment of depreciation in the context of regulatory tariff setting. The primer will review and present different methods of estimating depreciation of utilities’ assets as well as of allocating, in a systematic manner, the value of a depreciable asset over its life. A Case Study of selected Sub-Saharan countries will be conducted, on how alternative methodological approaches concerning regulatory treatment of depreciation can be evaluated and applied in practice.