Sec. 32.102.  DEPRECIATION ACCOUNT.  The commission shall require each electric or municipally owned utility to carry a proper and adequate depreciation account in accordance with:
(1)  the rates and methods prescribed by the commission under Section 36.056;  and
(2)  any other rule the commission adopts.
Acts 1997, 75th Leg., ch. 166, Sec. 1, eff. Sept. 1, 1997.