1. (a) Each utility shall file with the commission and the department “Form E-25 Water Report of

   Proposed Changes in Depreciation Rates” when it proposes any change in depreciation rates.

2. (b) A utility shall include on form E-25:

   1. (1) A caption identifying the report as “E-25 Water Report of Proposed Changes in Depreciation Rates” along with the name of the company;
   2. (2) The date;
   3. (3) The account number and title;
   4. (4) The estimated life, both present and proposed, in years;
   5. (5) The net salvage, both present and proposed, by percentage;
   6. (6) The depreciation rate, both present and proposed, by percentage;
   7. (7) The net annual change in dollars;
   8. (8) The reasons for the proposed changes; and
   9. (9) The signature, full name, and title of the utility employee who supervised the preparation of the report.
3. (c) A utility shall not implement any change in depreciation rates until the proposed change has been approved by the commission in an adjudicatory proceeding pursuant to Puc 200.

Source. #13887, eff 2-22-24; ss by #14460, eff 1-2-26, EXPIRES 1-2-36