core_ferc1__yearly_depreciation_by_function_sched219

package: pudl

Annual time series of ending balances in accumulated provision for depreciation of electric utility plant.

Most-recent data:

2025

Processing:

Data has been cleaned and organized into well-modeled tables that serve as building blocks for downstream wide tables and analyses.

Source:

FERC Form 1 -- Annual Report of Major Electric Utilities (Schedule 219 - Section B)

Primary key:

utility_id_ferc1, report_year, depreciation_type, plant_function, plant_status, utility_type

Usage Warnings

  • Some columns contain subtotals; use caution when choosing columns to aggregate.

  • FERC data is notoriously difficult to extract cleanly, and often contains free-form strings, non-labeled total rows and lack of IDs. See Notable Irregularities for details.

Additional Details

Electric utility plant refers to FERC Account 108. Section B includes the Balances at End of Year According to Functional Classification (plant_function).

Columns
utility_id_ferc1

PUDL-assigned utility ID, identifying a FERC1 utility. This is an auto-incremented ID and is not expected to be stable from year to year.

report_year

Four-digit year in which the data was reported.

depreciation_type

Type of depreciation provision within FERC Account 108, including cost ofremoval, depreciation expenses, salvage, cost of retired plant, etc.

plant_function

Functional role played by utility plant (steam production, nuclear production, distribution, transmission, etc.).

plant_status

Utility plant financial status (in service, future, leased, total).

utility_type

Listing of utility plant types. Examples include Electric Utility, Gas Utility, and Other Utility.

ending_balance

Account balance at end of year.

record_id

Identifier indicating original FERC Form 1 source record. format: {table_name}_{report_year}_{report_prd}_{respondent_id}_{spplmnt_num}_{row_number}. Unique within FERC Form 1 DB tables which are not row-mapped.

balance

Indication of whether a column is a credit or debit, as reported in the XBRL taxonomy.

row_type_xbrl

Indicates whether the value reported in the row is calculated, or uniquely reported within the table.