Proceedings of the 2022 International Conference on Bigdata Blockchain and Economy Management (ICBBEM 2022)

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Research on Depreciation Policy of Fixed Assets in Power Grid Enterprises at Home and Abroad

Authors
Donglin Cai1, *, Lingling Li1, Xuefei Zhang2, Fangchao Ke2, Xuejun Tang2
1State Grid Hubei Electric Power Co., Ltd., Hubei, Wuhan, China
2State Grid Hubei Electric Power Company Limited Economic Research Institute, Wuhan, Hubei, China
*Corresponding author. Email: 13120686308@163.com
Corresponding Author
Donglin Cai
Available Online 20 December 2022.
DOI
10.2991/978-94-6463-030-5_162How to use a DOI?
Keywords
Depreciation Of Fixed Assets; Transmission And Distribution Price Reform; Cost Monitoring
Abstract

In the context of a new round of electricity market reform, fixed asset pricing depreciation has become an important factor affecting transmission and distribution pricing, which directly affect the allowable income of power grid companies. In order to further understand the impact of depreciation policies, this paper is based on the comparative study of depreciation policies in developed countries and domestic countries and summarizes the outstanding characteristics of depreciation policy regulations and implementation processes, and compares the impact of domestic financial depreciation and pricing depreciation methods on cost supervision. Therefore, the calculation model of depreciation expense under different depreciation methods is established to provide reference for the depreciation strategy of fixed assets of power grid enterprises.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2022 International Conference on Bigdata Blockchain and Economy Management (ICBBEM 2022)
Series
Atlantis Highlights in Intelligent Systems
Publication Date
20 December 2022
ISBN
978-94-6463-030-5
ISSN
2589-4919
DOI
10.2991/978-94-6463-030-5_162How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Donglin Cai
AU  - Lingling Li
AU  - Xuefei Zhang
AU  - Fangchao Ke
AU  - Xuejun Tang
PY  - 2022
DA  - 2022/12/20
TI  - Research on Depreciation Policy of Fixed Assets in Power Grid Enterprises at Home and Abroad
BT  - Proceedings of the 2022 International Conference on Bigdata Blockchain and Economy Management (ICBBEM 2022)
PB  - Atlantis Press
SP  - 1609
EP  - 1615
SN  - 2589-4919
UR  - https://doi.org/10.2991/978-94-6463-030-5_162
DO  - 10.2991/978-94-6463-030-5_162
ID  - Cai2022
ER  -