CONSIDERATION OF CERTAIN EXPENSES.

The commission may not consider for ratemaking purposes: (1) an expenditure for legislative advocacy, made directly or indirectly, including legislative advocacy expenses included in trade association dues; (2) an expenditure for costs of processing a refund or credit under Section 53.110; or (3) any other expenditure, including an executive salary, advertising expense, legal expense, or civil penalty or fine the commission finds to be unreasonable, unnecessary, or not in the public interest.