Over the last eight years we have repeatedly run into a common request at electric utilities: improving transformer lifecycle management and how it could relate to GIS. Transformers are different than many other utility assets for a few reasons. First off, transformers are expensive assets (especially the large pad-mount transformers) and they will possibly be installed in multiple locations over the course of their lifecycle. This fact drives a variation in accounting. Most assets (poles, protective devices, conductor, etc) are installed once and are capitalized at the time they are installed. By capitalized, I mean the cost of the asset is added to the financial baseline of the utility and the asset begins to depreciate.