Minnesota Legislature
Office of the Revisor of Statutes
2006 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
237.22 DEPRECIATION; AMORTIZATION.
(a) For purposes of a proceeding to determine or investigate any wholesale or retail rate, or
to set any universal service support level, the commission may fix proper and adequate rates and
methods of depreciation and amortization with respect to a telephone company's property.
(b) All telephone companies shall retain data in sufficient detail for the purpose of
determining depreciation accruals and reserves by depreciable telephone plant account.
Depreciable plant accounts are those specified by the Federal Communications Commission for
the class to which a telephone company belongs. All telephone companies shall maintain, and
have available for inspection by the commission upon request, adequate accounts and records
related to depreciation practices as defined herein.
History: (5305) 1915 c 152 s 19; 1971 c 25 s 67; 1977 c 364 s 10; 1980 c 614 s 123; 1987 c
340 s 24; 2000 c 436 s 2
(a) For purposes of a proceeding to determine or investigate any wholesale or retail rate, or
to set any universal service support level, the commission may fix proper and adequate rates and
methods of depreciation and amortization with respect to a telephone company's property.
(b) All telephone companies shall retain data in sufficient detail for the purpose of
determining depreciation accruals and reserves by depreciable telephone plant account.
Depreciable plant accounts are those specified by the Federal Communications Commission for
the class to which a telephone company belongs. All telephone companies shall maintain, and
have available for inspection by the commission upon request, adequate accounts and records
related to depreciation practices as defined herein.
History: (5305) 1915 c 152 s 19; 1971 c 25 s 67; 1977 c 364 s 10; 1980 c 614 s 123; 1987 c
340 s 24; 2000 c 436 s 2
Official Publication of the State of Minnesota
Revisor of Statutes