# Depreciation Accounting
> **US Department of Energy** · Final rule. · Published 2000-08-03 · Effective 2000-10-02 · 65 FR 47664
## Document
- **Document number:** 00-19507
- **Category:** other
- **Sub-agency:** US Department of Energy
- **Federal Register citation:** 65 FR 47664
- **CFR reference:** 18 CFR 101
- **Publication date:** 2000-08-03
- **Effective date:** 2000-10-02
- **Energy docket:** Docket No. RM99-7-000
## Abstract

The Federal Energy Regulatory Commission (Commission) is amending the General Instructions of 18 CFR part 101 to establish, for those public utilities and licensees that are subject to part 101, standards for determining depreciation for accounting purposes. The Commission also explains how it intends to monitor depreciation practices. This action is necessary in order to fulfill the Commission's statutory obligation to ensure that electric utilities charge proper amounts of depreciation to expense in each financial reporting period. The effect of this action will be to ensure that utilities allocate in a systematic and rational manner the cost of utility property to the periods during which the property is used in utility operations.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2000/08/03/00-19507/depreciation-accounting)
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