Plant-in-Service Depreciation Factors. The Settling Parties agree that Great Oaks shall use a term of 30 years as the depreciation factor for meters and meter installations, effective July 1, 2022, and that this will result in just and reasonable ratesetting treatment. The Settling Parties further agree that the depreciation factors utilized by Great Oaks for all other categories of plant-in-service categories are just and reasonable. References: Exhibit GOWC-2, WP24b; Exhibit GOWC-5, pp. 61 – 62; Exhibit GOWC-6, WP24b; Exhibit CA-1, pp. 10-11 to 10-12; Exhibit CA-2, WP24b.