*433OPINION.
Trammell:The only issue involved in this proceeding is the rate at which depreciation should be computed on the petitioner’s assets as carried in the “ Construction Account ” and considered as a group.
We think, from a consideration of all the evidence, that 10 per cent is a fair and reasonable rate of depreciation on the assets of the petitioner, considered as a group.
Judgment will he entered u/nder Rule 50.