Anchor: #i1001161

Section 10: Removal or Replacement Charges of Buildings or Similar Structures

The cost of any required relocation of buildings and other similar structures of a utility, which are used primarily for the production, transmission, or distribution of the utility’s products or services, is eligible for reimbursement.

When it is not necessary to retain the existing building and/or facilities in service until a replacement is constructed, reimbursement will be limited to the most economical method of relocation.

Whenever a new building and/or facility is constructed, credit for depreciation on the original building or facility will be required.

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