# Volume 5 — Schedules F-1.1, F-1.2, F-1.3 (Doc. 47, Vol. 5) 317 pages. Depreciation Information. Schedule F-1.1 (historical test year — not required for a partially projected test year, included anyway), F-1.2 (projected test year), F-1.3 (adjusted accumulated depreciation by FERC account). Per-account plant balance, accumulated depreciation, and depreciation rate. ## Key takeaways - The depreciation parameters here support **Application Item 12(f)**: "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." (The Mr. Watson here is Dane A. Watson, EAL depreciation witness — not anchored in this corpus.) - Schedules F-1.x are organized by FERC account number — production plant (Account 310 series, 320s, 340s), transmission plant (350s), distribution plant (360s) — with adjusted accumulated depreciation per account. - This volume is the per-account input to the rate-base depreciation expense in [[26-001-U Doc 47 Volume 6 Schedules G|Schedule G]]. ### The Strategic Investment depreciation question The base rate case is the proceeding that sets the depreciation rates for the [[Generating Arkansas Jobs Act (GAJA) rider]] plants — [[Ironwood]], [[Arkansas Cypress]], [[Jefferson Power Station]] — **plus the transmission assets for all three**. Once approved, those depreciation rates flow into the GAJA Rider's annual revenue-requirement calculation (return on CWIP plus depreciation as the plants come into service). This volume contains the workpaper-level evidence behind the proposed rates; the testimonial defense is in Dane Watson's direct testimony (Doc. 49 or similar; not retrieved). ## People and orgs mentioned - [[Entergy Arkansas]] - Dane A. Watson — Entergy depreciation witness (person page deferred) ## Concepts invoked - [[Cost-of-service study]] — depreciation expense is a major component - [[Strategic Investment]] — depreciation rates for the three GAJA Rider plants and their transmission - [[Ironwood]], [[Jefferson Power Station]], [[Arkansas Cypress]] - [[Generating Arkansas Jobs Act (GAJA) rider]] ## Cross-references - Application Item 12(f) in [[26-001-U Doc 47 Volume 1 Application and Schedules A-B|Volume 1]] is the explicit ask for these depreciation rates. - The depreciation expense flows into Schedule G in [[26-001-U Doc 47 Volume 6 Schedules G|Volume 6]]. ## Open questions / follow-ups - Dane Watson's direct testimony has not been retrieved; per the Application, it justifies the depreciation rates for each FERC account and specifically for the GAJA Rider plants and their transmission.