# Dane A. Watson Dane A. Watson is the depreciation witness sponsoring the depreciation rates in [[Entergy Arkansas]]'s 2026 base rate case ([[docket-26-001-u-schedule-h-2026-05-22/_overview|Docket 26-001-U]]). He testifies in support of the depreciation parameters underlying the Company's revenue requirement. ## Role and affiliations Watson testifies on behalf of Entergy Arkansas as its depreciation expert. The corpus does not name his firm or employer; only his role and the depreciation rates he sponsors appear in the retrieved record. ## Appearances in the corpus - [[26-001-U Doc 47 Volume 5 Schedules F]] — the Schedule F (depreciation) workpapers. Application Item 12(f) requests "Approving the depreciation rates for the Ironwood CT, Cypress Solar and Battery, and Jefferson Power Station, including the transmission assets for all three, consistent with the recommendations of Mr. Watson." His depreciation rates therefore set the cost of the [[Generating Arkansas Jobs Act (GAJA) rider|GAJA Rider]] plants' transmission infrastructure flowing into all-customer rates. - [[docket-26-001-u-schedule-h-2026-05-22/_overview|Docket 26-001-U Schedule H overview]] — listed among the base-rate-case witnesses as the depreciation expert sponsoring the rates for [[Ironwood]], [[Arkansas Cypress|Cypress]], and [[Jefferson Power Station]] plus their transmission. ## Notes Watson's direct testimony was not retrieved this session; per the Application it justifies the depreciation rates for each FERC account and specifically for the GAJA Rider plants and their transmission. His firm/employer is not named in the retrieved corpus.