The sum and total of all equipment required to generate, transport, and deliver electricity to end-use customers. The physical plant needed for all aspects of electrical utility provision, including generating units, transmission corridors, distribution facilities and equipment required to connect customers to distribution lines.

In accounting, it can also refer to an account or recorded inventory of this equipment which is kept for financial planning and other purposes, in other words an inventory of the utility plant rather than the physical plant itself.

See also: