Topic:"Depreciation Amortization" in M10504

Thermal Plant Depreciation Strategy Part 3b of the Thermal Plant Retirement item is: Complete a thermal plant Depreciation Study to update depreciation rates and a recovery strategy to better align depreciation with updated useful lives fo...

AI summary The document outlines Part 3b of the Thermal Plant Retirement action item, requiring a depreciation study to align depreciation rates with updated asset lifespans and develop a recovery strategy. Sustaining capital investments will be directed based on thermal unit retirement categories. These updates will be reported in the 2022 IRP Annual Report to align with coal phase-out targets.

Depreciation Study

AI summary The document outlines a depreciation study, though no detailed analysis or findings are provided in the text. The heading suggests the topic is related to depreciation and amortization, but no further information is available.

Action Plan Item 3b NS Power's Thermal Depreciation study was paused during the GRA regulatory process with the intention of initiating the depreciation study following a decision fromthe UARB. The GRA Settlement Agreement submitted to the...

AI summary NS Power's Thermal Depreciation study was paused during the GRA regulatory process. The GRA Settlement Agreement proposes a Decarbonization Deferral Account (DDA) to recover thermal asset costs. The UARB approved the agreement, directing NS Power to prepare a depreciation study for the next GRA to inform the DDA's creation.

Item 3b: Thermal Plant Depreciation Study As per the General Rate Application Settlement Plan[4](#page-15-6) Nova Scotia Utility and Review Board (NSUARB) decision, NS Power will conduct a depreciation study and file prior to the next Gene...

AI summary NS Power is required by the Nova Scotia Utility and Review Board (NSUARB) to conduct a depreciation study for thermal plants and file it prior to the next General Rate Application, as outlined in the General Rate Application Settlement Plan.