skip to content

Depreciation Services

Gannett Fleming Valuation and Rate Consultants, LLC has achieved international prominence in the field of depreciation. We have an unparalleled depth and breadth of experience in conducting depreciation studies. Our clients range in size from the smallest water utility to the largest railroad, and our studies, although mostly conducted for rate regulation purposes, are also conducted for income tax, book and insurance purposes. As a result, we bring a fresh perspective and a wealth of experience to each assignment and tailor our approach to the individual requirements of the client.

The experience of Gannett Fleming’s team provides an unparalleled knowledge and understanding of the issues and concerns that can arise in such a proceeding. In the past five years alone, Gannett Fleming has conducted depreciation services for over 100 regulatory proceedings and has submitted testimony and successfully argued many contested depreciation issues, including:

  • Methods of accruing for net salvage
  • Theoretical Reserve
  • Equal Life Group Depreciation
  • Life Spans of Generating Stations
  • Service life estimates
  • Net salvage estimates
  • Terminal and interim retirements and net salvage.
Phases of a depreciation study flow chart.
Canadian Pacific locomotives lead a CSX oil train across bridge
Power plant