Sec. 102.152.  DEPRECIATION ACCOUNT.  The railroad commission shall require each gas utility or municipally owned utility to carry a proper and adequate depreciation account in accordance with:
(1)  the rates and methods prescribed by the railroad commission under Section 104.054;  and
(2)  any other rule the railroad commission adopts.
Acts 1997, 75th Leg., ch. 166, Sec. 1, eff. Sept. 1, 1997.