25-30.570, F.A.C.
25-30.570. Imputation of Contributions-in-Aid-of-Construction
Cite as Fla. Admin. Code r. 25-30.570
If the amount of CIAC has not been recorded on the utility’s books and the utility does not submit competent substantial evidence as to the amount of CIAC, the amount of CIAC shall be imputed to be the amount of plant costs charged to the cost of land sales for tax purposes if available, or the proportion of the cost of the facilities and plant attributable to the water transmission and distribution system and the sewage collection system.