“Amortization period” defined.

“Amortization period” means: 1. For an electric utility not making quarterly adjustments to its deferred energy accounting adjustment, such period, not to exceed 12 months, after the end of the prior related test period, as determined by the Commission. 2. For a gas utility not making quarterly adjustments to its deferred energy accounting adjustment, such period, not to exceed 12 months, after the end of the prior related test period, as determined by the Commission.