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Add FERC1 Depreciation Changes table (Schedule 332) #5112

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Add FERC1 Depreciation Changes table (Schedule 332) #5112

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8e972bb
early early transform new ferc1 depreciation table
cmgosnell Mar 17, 2026
fcaf50e
enable main transform
cmgosnell Mar 19, 2026
ffa9045
Merge branch 'main' into ferc1-depreciation-changes
cmgosnell Mar 19, 2026
b6597ff
add string normalization
cmgosnell Mar 23, 2026
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Merge branch 'main' into ferc1-depreciation-changes
cmgosnell Mar 27, 2026
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4 changes: 4 additions & 0 deletions src/pudl/extract/ferc1.py
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Expand Up @@ -171,6 +171,10 @@
"dbf": "f1_dacs_epda",
"xbrl": "summary_of_depreciation_and_amortization_charges_section_a_336",
},
"core_ferc1__yearly_depreciation_changes_sched336": {
"dbf": "f1_edcfu_epda",
"xbrl": "factors_used_in_estimating_depreciation_charges_section_c_336",
},
"core_ferc1__yearly_depreciation_changes_sched219": {
"dbf": "f1_accumdepr_prvsn",
"xbrl": "accumulated_provision_for_depreciation_of_electric_utility_plant_changes_section_a_219",
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16 changes: 12 additions & 4 deletions src/pudl/transform/ferc1.py
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Expand Up @@ -147,10 +147,11 @@ class TableIdFerc1(enum.Enum):
OPERATING_EXPENSES = "core_ferc1__yearly_operating_expenses_sched320"
BALANCE_SHEET_LIABILITIES = "core_ferc1__yearly_balance_sheet_liabilities_sched110"
DEPRECIATION_SUMMARY = "core_ferc1__yearly_depreciation_summary_sched336"
DEPRECIATION_CHANGES = "core_ferc1__yearly_depreciation_changes_sched336"
BALANCE_SHEET_ASSETS = "core_ferc1__yearly_balance_sheet_assets_sched110"
RETAINED_EARNINGS = "core_ferc1__yearly_retained_earnings_sched118"
INCOME_STATEMENTS = "core_ferc1__yearly_income_statements_sched114"
DEPRECIATION_CHANGES = "core_ferc1__yearly_depreciation_changes_sched219"
ACCUMULATED_DEPRECIATION = "core_ferc1__yearly_depreciation_changes_sched219"
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@cmgosnell cmgosnell Mar 19, 2026

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i lightly wanna rename the 219 to accumulated depreciation bc well thats what ferc calls it. but bc we have the sched### at the end we could have two changes without renaming tables willy nilly ( which ya know no one really likes )

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@krivard krivard Mar 23, 2026

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oh noooooo

so we called sched 219 "yearly depreciation changes"

but now we want to add sched 336 which is actually called "depreciation changes" by ferc?

so the choices are

  • have two tables with "depreciation changes", one for sched 219 and one for sched 336
  • rename the old table so the names are less confusing for new users, but existing users have to change their code
  • leave 219 alone and call 336 something else

i think you're right that the third one is definitely bad

but i would actually go with option 2 here? we can mea culpa the old bad naming decision in the release notes, and then we'd hew more closely to ferc terminology, which is something that comes up occasionally in the ecosystem survey as something we should fix anyway

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@cmgosnell cmgosnell Mar 27, 2026

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totally agree.. In an ideal world we would have a deprecation warning for core_ferc1__yearly_depreciation_changes_sched219 and change this to core_ferc1__yearly_accumulated_depreciation_sched219 (bc the table is called: ACCUMULATED PROVISION FOR DEPRECIATION OF ELECTRIC UTILITY PLANT (Account 108))

OPERATING_REVENUES = "core_ferc1__yearly_operating_revenues_sched300"
DEPRECIATION_BY_FUNCTION = "core_ferc1__yearly_depreciation_by_function_sched219"
CASH_FLOWS = "core_ferc1__yearly_cash_flows_sched120"
Expand Down Expand Up @@ -5564,12 +5565,19 @@ def process_xbrl_metadata(
return meta


class DepreciationChangesTableTransformer(Ferc1AbstractTableTransformer):
"""Transformer class for :ref:`core_ferc1__yearly_depreciation_changes_sched219` table."""
class DepreciationChangesTransformer(Ferc1AbstractTableTransformer):
"""Transformer class for :ref:`core_ferc1__yearly_depreciation_changes_sched336` table."""

table_id: TableIdFerc1 = TableIdFerc1.DEPRECIATION_CHANGES
has_unique_record_ids: bool = False


class AccumulatedDepreciationTableTransformer(Ferc1AbstractTableTransformer):
"""Transformer class for :ref:`core_ferc1__yearly_depreciation_changes_sched219` table."""

table_id: TableIdFerc1 = TableIdFerc1.ACCUMULATED_DEPRECIATION
has_unique_record_ids: bool = False

def convert_xbrl_metadata_json_to_df(
self: Self, xbrl_metadata_json
) -> pd.DataFrame:
Expand Down Expand Up @@ -6107,7 +6115,7 @@ class OtherRegulatoryLiabilitiesTableTransformer(Ferc1AbstractTableTransformer):
"core_ferc1__yearly_depreciation_summary_sched336": DepreciationSummaryTableTransformer,
"core_ferc1__yearly_balance_sheet_assets_sched110": BalanceSheetAssetsTableTransformer,
"core_ferc1__yearly_income_statements_sched114": IncomeStatementsTableTransformer,
"core_ferc1__yearly_depreciation_changes_sched219": DepreciationChangesTableTransformer,
"core_ferc1__yearly_depreciation_changes_sched219": AccumulatedDepreciationTableTransformer,
"core_ferc1__yearly_depreciation_by_function_sched219": DepreciationByFunctionTableTransformer,
"core_ferc1__yearly_retained_earnings_sched118": RetainedEarningsTableTransformer,
"core_ferc1__yearly_operating_revenues_sched300": OperatingRevenuesTableTransformer,
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42 changes: 42 additions & 0 deletions src/pudl/transform/params/ferc1.py
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Expand Up @@ -1954,6 +1954,48 @@
},
},
},
"core_ferc1__yearly_depreciation_changes_sched336": {
"rename_columns_ferc1": {
"dbf": {
"columns": {
"respondent_id": "utility_id_ferc1_dbf",
"report_year": "report_year",
"spplmnt_num": "spplmnt_num",
"row_number": "row_number",
"row_seq": "row_seq",
"row_prvlg": "row_prvlg",
"depr_plnt_base": "depreciable_plant_base", # $1000s
"est_avg_srvce_lf": "service_life_avg", # est
"net_salvage": "net_salvage", # pct
"apply_depr_rate": "applied_depreciation_rates", # pct
"mrtlty_crv_typ": "mortality_curve_type",
"avg_remaining_lf": "remaining_life_avg",
"acct_num": "account_num",
"report_prd": "report_prd",
}
},
"xbrl": {
"columns": {
"entity_id": "utility_id_ferc1_xbrl",
"report_year": "report_year",
"estimated_depreciation_charges_factors_axis": "depreciation_charges",
"utility_plant_applied_depreciation_rate": "applied_depreciation_rates",
"utility_plant_estimated_average_service_life": "service_life_avg",
"utility_plant_weighted_average_remaining_life": "remaining_life_avg",
"order_number": "order_number",
"mortality_curve_type": "mortality_curve_type",
"account_number_factors_used_in_estimating_depreciation_charges": "account_num",
"depreciable_plant_base": "depreciable_plant_base",
"utility_plant_net_salvage_value_percentage": "net_salvage",
}
},
},
"normalize_strings": {
"account_num": FERC1_STRING_NORM,
"service_life_avg": FERC1_STRING_NORM,
"remaining_life_avg": FERC1_STRING_NORM,
},
},
"core_ferc1__yearly_operating_revenues_sched300": {
"rename_columns_ferc1": {
"duration_xbrl": {
Expand Down
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