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Economic Analysis: Theory and Practice
 

Features of "targeted" depreciation in the electric power industry

ISSUE 9, SEPTEMBER 2025

Received: 22 May 2025

Accepted: 18 June 2025

Available online: 16 September 2025

Subject Heading: MANAGERIAL ANALYSIS

JEL Classification: M21, Q48, R50

Pages: 188-195

https://doi.org/10.24891/rzwneo

Ruslan K. AMIROV Naberezhnye Chelny Institute – Branch of Kazan (Volga Region) Federal University (KFU), Naberezhnye Chelny, Republic of Tatarstan, Russian Federation
R.K.Amirov@mail.ru

ORCID id: not available

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.

Keywords: tariff formation, depreciation, cash gaps

References:

  1. Vaslavskaya I.Yu., Amirov R. [The effectiveness of applying the benchmark method when comparing tariff levels for services for the inclusion of electrical energy]. Kuznechno-shtampovochnoe proizvodstvo. Obrabotka materialov davleniem, 2024, no. 2, pp. 162–168. (In Russ.) EDN: FADLJW
  2. Popov D.S., Bologova V.V., Shuvalova D.G. [Prospects for State regulation of prices and tariffs for power transmission services for regional power grid companies]. Ekonomika, predprinimatel'stvo i pravo, 2023, vol. 13, no. 10, pp. 4193–4210. (In Russ.) DOI: 10.18334/epp.13.10.119233 EDN: VWAPBJ
  3. Pal'yanov M.N., Kirillova O.Yu., Berdnikov D.V. et al. Tarifnoe regulirovanie v elektrosetevom komplekse: monografiya [Tariff regulation in the electric grid complex: a monograph]. Moscow, Rusains Publ., 2022, 108 p.
  4. Shvedova V.Yu., Lozenko V.K. [Method of allocation of the total required revenue of the distribution network operators by regions of the Russian Federation]. Innovatsii v menedzhmente, 2021, no. 2, pp. 66–73. (In Russ.) EDN: KUJCFK
  5. Kirillova O.Yu., Pal'yanov M.N. [The role and impact of tariff regulation on the sustainable development of the electric power industry]. Nauchnye issledovaniya i razrabotki. Ekonomika firmy, 2022, vol. 11, no. 3. (In Russ.) DOI: 10.12737/2306-627X-2022-11-3-14-23 EDN: WXGVEO

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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