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TeachMeFinance.com - explain Electric plant acquisition adjustment Electric plant acquisition adjustment The difference between (a) the cost to the respondent utility of an electric plant acquired as an operating unit or system by purchase and (b) the depreciated original cost, estimated if not known, of such property. About the author Mark McCracken Author: Mark McCracken is a corporate trainer and author living in Higashi Osaka, Japan. He is the author of thousands of online articles as well as the Business English textbook, "25 Business Skills in English". Copyright © 2005 by Mark McCracken, All Rights Reserved. TeachMeFinance.com is an informational website, and should not be used as a substitute for professional medical, legal or financial advice. Information presented at TeachMeFinance.com is provided on an "AS-IS" basis. Please read the disclaimer for details.