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DEPRECIATION AND EARLY PLANT RETIREMENTS
This briefing by Energy Innovation examines how utility depreciation accounting and regulatory asset management influence the transition from coal-fired power plants to clean energy in the United States. It details the mechanisms regulators use to handle 'stranded assets'—plants that become uneconomic before their useful life ends—and the trade-offs between accelerated and extended depreciation schedules regarding consumer rates and investor returns.
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Document type: Briefing
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