...utility plant, with or without replacement, the book cost thereof shall be credited to the utility plant account in which it is included, determined...If the unit of property is of a depreciable class, the book cost of the unit retired and credited to utility plant shall be charged to the depreciation...

...retired from gas plant, with or without replacement, the book cost thereof shall be credited to the gas plant account in which it is included, determined in the manner set forth in paragraph (d) of this section. If the retirement unit Is of a depreciable class, the book cost of the unit retired...

...retired from gas plant, with or without replacement, the book cost thereof shall be credited to the gas plant account in which it is included, determined...the manner set forth in paragraph D, below. If the retirement unit is of a depreciable class, the book cost of the unit retired and credited to gas plant...

...retired from gas plant, with or without replacement, the book cost thereof shall be credited to the gas plant account in which it is included, determined in the manner set forth in paragraph (d) of this section. If the retirement unit Is of a depreciable class, the book cost of the unit retired...

...plant: "A. For the purpose of avoiding undue refinement in accounting for additions to and retirements and replacements of electric plant, all property shall...If the unit of property is of a depreciable class, the book cost of the unit retired and credited to electric plant shall be charged to the depreciation...

...units are acquired in the acquisition of any electric plant constituting an operating system, thev shall be accounted for as provided in electric plant...If the unit of property is of a depreciable class, the book cost of the unit, retired and credited to electric plant shall be charged to the depreciation...

...they shall be accounted for as provided in electric plant instruction 5. (2) When a retirement unit is retired from electric plant, with or without replacement,...the manner set forth in paragraph D, below. If the retirement unit is of a depreciable class, the book cost of the unit retired and credited to electric...

...they shall be accounted for as provided in electric plant instruction 5. (2) When a retirement unit is retired from electric plant, with or without replacement,...the manner set forth in paragraph D, below. If the retirement unit is of a depreciable class, the book cost of the unit retired and credited to electric...

...retirement unit is retiree from electric plant, with or without re placement, the book cost thereof shal be credited to the electric plant account In which...the manner set forth in paragraph D, below. If the retirement unit is of a depreciable class, the book cost of the unit retired and credited to electric...

...retired from gas plant, with or without replacement, the book cost thereof shall be credited to the gas plant account in which it is included, determined...the manner set forth in paragraph D, below. If the retirement unit is of a depreciable class, the book cost of the unit retired and credited to gas plant...