Utility Plant – Gross (SF.BS.UtilityPlantGross) refers to the gross value of the fixed assets employed by utility companies in the production of the utility, such as electric plants, distribution facilities of electricity, gas or water, etc. Utility Plant – Gross (SF.BS.UtilityPlantGross) includes: Electric power plants Electricity distribution installation Nuclear fuel…
Utility Plant Accumulated Depreciation (SF.BS.UtilityPlantAccumulatedDepreciation) refers to the accumulated depreciation against Utility Plant – Gross (SF.BS.UtilityPlantGross). Since it is a contra account to the asset, it is always a negative figure. Utility Plant Accumulated Depreciation (SF.BS.UtilityPlantAccumulatedDepreciation) includes: Accumulated depreciation of nuclear fuel Accumulated depreciation of electric power plants Accumulated depreciation…
Utility Plant, Net (SF.BS.UtilityPlantNet) is calculated as: (+) Utility Plant – Gross (SF.BS.UtilityPlantGross) (-) Minus Utility Plant Accumulated Depreciation (SF.BS.UtilityPlantAccumulatedDepreciation). It is limited to fixed assets employed for electric generation, distribution of electricity, gas, water, or any other regulated resources. Utility Plant, Net (SF.BS.UtilityPlantNet) does not include: Decommissioning funds when…
