Section 104.054 - Depreciation, Amortization, and Depletion(a) The railroad commission shall establish proper and adequate rates and methods of depreciation, amortization, or depletion for each class of property of a gas utility or municipally owned utility.(b) The rates and methods established under this section and the depreciation account required under Section 102.152 shall be used uniformly and consistently throughout rate-setting and appeal proceedings.Tex. Util. Code § 104.054
Acts 1997, 75th Leg., ch. 166, Sec. 1, eff. Sept. 1, 1997.