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Regulatory Accounting Issues for Replacing Lead Water Pipes

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Presentation on theme: "Regulatory Accounting Issues for Replacing Lead Water Pipes"— Presentation transcript:

1 Regulatory Accounting Issues for Replacing Lead Water Pipes
Jim Jenkins, VP Regulatory Services, American Water 2017 NASUCA Annual Meeting November 14, 2017 Baltimore, Maryland

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3 Infrastructure Replacement and Restoration Activities

4 Regulatory Accounting Issues for Replacing Lead Water Pipes
Who owns the pipe if the utility bears the cost? How should the utility account for replacing customer owned lead service lines? What issues would arise if the utility assumed ownership of customer owned lead service lines? Should the cost be amortized or depreciated? If negative net salvage is included in the depreciation rate, will this lead to different recovery rates?

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