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Brown, Williams, Moorhead & Quinn, Inc.

The return of investment (as opposed to profits from the investment) over the estimated useful life of the facilities is accomplished through the art of depreciation. Typically, straight-line depreciation is the preferred method for computing the investment via depreciation rate. Behind this line item lies a complex world of data analysis, resource forecasting, mortality pattern estimation, salvage and cost of removal estimates, and analyst value judgment. Depreciation affects the entity’s cash flows, timing of investment recovery, risk, property and income taxes, rate base and the net present value of energy assets. Brown Williams has the specialized software tools, energy resource information, experience and knowledge to perform these studies for its clients.