In determining the trust fund income for the purpose of RCW 68.44.020 and 68.44.170, an allowance for depreciation on the improved real estate will be used as a determining factor in computing fund income. The cemetery authority must document how depreciation is determined.

[Statutory Authority: RCW 68.05.105 and 18.39.175. WSR 20-09-031, § 308-50A-060, filed 4/6/20, effective 5/7/20.]