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Board hears that electric‑bus accounting and training rules may complicate replacement plans

Kettle Falls School District Board of Directors · July 28, 2026

Summary

District staff said federal and state grant rules have lengthened depreciation for electric buses and that OSPI driver‑training requirements remain unresolved, which could complicate future replacement funding and cooperative driver staffing.

District staff told the board that electric buses purchased partially with federal grants have new depreciation rules that lengthen the useful life for accounting purposes, reducing the near‑term depreciation expense that would otherwise fund replacement. That accounting change could make it harder for districts to accumulate replacement funding when the time comes. The presenter said, “Any electric school buses that were purchased, at least partially, with federal grants, they are reducing the depreciation for that bus… which means when it comes time to replace it, nobody's gonna have the capacity to depreciate it out and replace it.”

The board also heard that OSPI had not finalized training requirements for drivers of certain vehicles and that cooperative arrangements with neighboring districts could be affected if driver certification or CDL requirements change. The presenter asked the board to be aware of evolving requirements as the district plans vehicle procurement and driver staffing.

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