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cost plus the aosts incidental to said abandonment or <br /> retirement shall be debited to the Reserve for Depreciation <br /> and Amortization of Utility Plant, subject, however, to the <br /> provisions of Subd. 3 of this section. The salvage value <br /> received and any other amounts recovered from said property <br /> shall be credited to said Reserve. <br /> Subd. 3. When a substantial segment of Company's <br /> utility plant is abandoned or retired from service because <br /> of unusual obsolescence or property damage and such property <br /> is not fully covered by the Reserve for Depreciation and <br /> Amortization of Utility Plant, other reserves or by <br /> insurance, the unrecovered balance of such property after <br /> consideration of tax effects shall be credited to said <br /> Reserve or other appropriate reserve and be debited to a <br /> deferred account designated as "Extraordinary Property <br /> Losses", or similar caption. Debits to said deferred <br /> account shall be amortized by charges to operating expenses <br /> as provided for in Section 14, and the unamortized balance <br /> shall be included in the Allowable Rate Base. <br /> Subd. 4. If the actual original cost is not <br /> shown by the books and records of Company or its pre- <br /> decessors, such amount shall be estimated and a record <br /> be made by Company showing the facts upon which said <br /> estimate was based, the manner in which it was determined, <br /> and the person by whom it was made. <br /> Section 17. ACCOUNTS AND RECORDS. Subdivision <br /> 24 <br />