The amendments modify and define the rules which prescribe accounting principles and procedures for the calculation of depreciation by electric utilities. The amendments also address dismantlement accrual by electric utilities. Rule 25-6.0436 is amended to eliminate the requirement for multiple copies of depreciation studies, provide a specific reference to the Uniform System of Accounts, and codify the Commission’s authority to require a depreciation study at a time set by the Commission. Rule 25-6.04364 is amended to apply to all generating units other than fossil fuel, and clarify that this dismantlement rule is not applicable to nuclear generating plants which are addressed in Rule 25-6.04365, F.A.C.