content_image/1059779.jpg content_image/1059780.jpg content_image/1059781.jpg content_image/1059782.jpg content_image/1059783.jpg content_image/1059784.jpg
## Depreciation, Depletion and Amortization 

The Registrants provide for depreciation of Property, Plant and Equipment, excluding coal-mining properties, on a straight-line basis over the estimated useful lives of property, generally using composite rates by functional class. The following tables provide total regulated annual composite depreciation rates and depreciable lives for the Registrants: 

## AEP 

<img src='content_image/1059779.jpg'>

## AEP Texas 

<img src='content_image/1059780.jpg'>

## AEPTCo 

<img src='content_image/1059781.jpg'>

## APCo 

<img src='content_image/1059782.jpg'>

## I&M 

<img src='content_image/1059783.jpg'>

## OPCo 

<img src='content_image/1059784.jpg'>

