Abbreviations Used in the Handbook
| Abbreviation | Term |
| a | Stranded aluminium conductor |
| Al | Aluminium |
| c | Stranded copper conductor |
| CAPM | Capital Asset Pricing Model |
| Cu | Copper |
| DRC | Depreciated Replacement Cost |
| DV | Depreciated Value |
| EBIT | Earnings Before Interest and Tax |
| ELB | Electricity Line Business |
| EV | Economic Value |
| FCF | Free Cash Flow |
| h | HDPE sheath |
| hc | Helically wound copper screen |
| HV | High Voltage |
| kV | kiloVolt |
| kVA | kiloVoltAmpere |
| kWh | kiloWatt hour |
| LV | Low Voltage |
| MEA | Modern Equivalent Assets |
| MV | Medium Voltage |
| MW | MegaWatt |
| NOPAT | Net Operating Profit after Tax |
| NPV | Net Present Value |
| NRV | Net Residual Value |
| NSV | Net Saleable Value |
| ODRC | Optimised Depreciated Replacement Cost |
| ODV | Optimised Deprival Value |
| ORC | Optimised Replacement Cost |
| PV | Present Value |
| Regulations | Electricity (Information Disclosure) Regulations 1999 |
| RC | Replacement Cost |
| RL | Remaining Life |
| RV | Residual Value |
| SWER | Single Wire Earth Return |
| TL | Total Life |
| UDV | Undepreciated Value |
| WACC | Weighted Average Cost of Capital |
| x | XLPE insulation |
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