Indiana Administrative Code
Title 170 - INDIANA UTILITY REGULATORY COMMISSION
Article 4 - ELECTRIC UTILITIES
Rule 6 - Ratemaking Treatment of Qualified Pollution Control Property Under Construction
Section 6-16 - Ratemaking treatment; preconstruction costs of clean coal technology
Universal Citation: 170 IN Admin Code 6-16
Current through March 20, 2024
Authority: IC 8-1-2-6.1; IC 8-1-2-6.6
Affected: IC 8-1-2; IC 8-1.5-3-8
Sec. 16.
A utility that engages in one (1) or more clean coal technology projects may classify preconstruction costs related to the projects as operating expenses and record these expenses in a deferred account. The utility may seek ratemaking treatment of the preconstruction costs in a general rate case before the commission. If the utility classifies preconstruction costs as operating expenses, the utility shall not record the same amounts as CWIP.
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