Features of "targeted" depreciation in the electric power industry

Subject. The article discusses the issues of accounting for depreciation charges in the tariff for electric power transmission services. Objectives. The purpose is to explore the problem of "targeted" depreciation in the approval of tariffs for electric grid organizations on services for transmission of electrical energy; identify the main advantages and consequences of introduction of "targeted" depreciation; determine the feasibility of implementing "targeted" depreciation. Methods. The study employs methods of data collection, as well as logical and statistical analysis. Results. In the Russian Federation as a whole and in the territory of the Moscow Region in particular, territorial grid organizations are increasingly experiencing cash gaps as a result of their main activity, i.e. electric power transmission services. Taking into account the new provisions on the need to use depreciation charges only to finance investment programs, it can significantly impair the performance of organizations, which in turn has a number of implications for the entire services market. onclusions. It is necessary to review the provisions of the introduced legislative rules regarding the use of depreciation charges for the implementation of investment program activities with the possibility of using the depreciation for other needs of organizations.