170 IAC 4-6-9 Ratemaking treatment; timing of initial application

Sec. 9. A utility may request that the commission, for ratemaking purposes, add to the value of the utility's property on which the utility is authorized to earn a return the value of qualified pollution control property under construction to the extent that the qualified pollution control property has been under construction for not less than six (6) months prior to the utility's request. The recording of preconstruction costs, as defined in section 1(j) of this rule, in the utility's accounts does not constitute the commencement of construction under this section.