Continuing Property Record (CPR) Consolidation Worksheet

See how to format Continuing Property Records so components that always move together — like a pole, its crossarm, insulators, guy wire, and anchor — are combined into a single fixed asset unit instead of tracked as separate CPRs. This worksheet walks through a real example, showing how consolidating eight individual line items into one pole CPR simplifies future retirements and additions, without losing any accounting detail that matters.

• Side-by-side example: 8 separate CPR line items condensed into 1
• Guidance on which components belong together for retirement accounting
• Ready to use in Excel — no setup required