The Society of Depreciation Professionals (SDP) was organized to recognize the professional field of depreciation analysis and individuals contributing to this field; to promote the professional development and professional ethics of practitioners in the field of depreciation analysis; to collect and exchange information about depreciation analysis; and to provide a national forum of programs and publications concerning depreciation. Our members represent diverse interests – they include professional employed by regulated companies, regulatory commissions, and consulting organizations. SDP brings together professionals from all industry sectors for a collegial and welcoming learning environment.