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RA 2045 Section 4

RA 2045 Section 4

Record of amount of depreciation of depreciable property.

Section 4

SEC. 4. Record of amount of depreciation of depreciable property.—The grantee shall record in its accounts at the end of each month the estimated amount of depreciation of every depreciable property for that month computed according to the straight-line method, as denned in section seven hereof. In estimating such accrued depreciation the grantee shall use its own judgment as to the estimated service lives and depreciation rates of its depreciable property which it shall submit to the Public Service Commission or its legal successor for approval, until such time as the Public Service Commission or its legal successor fixes the service lives and depreciation rates which the grantee shall be required to use thereafter.

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Other provisions in RA 2045

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationRA 2045 Section 4 (LawPlayer, data as of July 4, 2026)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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