Indiana Code
Chapter 16. Utility Easements
32-30-16-17. Broadband Internet Service Made Available by Electricity Supplier; Separate Legal Entity or Accounting System Required; Annual Audit; Allocation Method; Confidential or Proprietary Information

Sec. 17. (a) This section:
(1) applies only to an electricity supplier that uses the procedures set forth in this chapter; and
(2) does not apply to:
(A) an electricity supplier;
(B) a subsidiary of an electricity supplier; or
(C) any other affiliated entity of an electricity supplier;
that does not use the procedures set forth in this chapter.
(b) An electricity supplier described in subsection (a)(1) shall, either acting by itself or in conjunction with one (1) or more other entities:
(1) form a separate legal entity; or
(2) maintain a separate accounting system;
with respect to the provision of broadband Internet service that is made available by the electricity supplier, alone or in conjunction with one (1) or more other legal entities, within all or any part of the electricity supplier's electric service territory in accordance with this chapter.
(c) An entity that provides broadband Internet service under subsection (b), whether that entity is a separate legal entity formed under subsection (b)(1) or an electricity supplier acting alone or in conjunction with one or more other legal entities, shall cause to be performed an annual audit of the entity's financial records concerning only the provision of broadband Internet service by the entity. A summary of the audit results required under this subsection shall be made available to a member of the electricity supplier described in subsection (a)(1) upon request. An entity that provides broadband Internet service under this chapter, including any affiliated electricity supplier of the electricity supplier described in subsection (a)(1), has discretion in choosing an allocation method for recording any:
(1) expenses;
(2) income;
(3) assets;
(4) liabilities; or
(5) other financial items;
including those related to electric facilities that are or may be used for the provision of broadband Internet service in accordance with this chapter.
(d) This section may not be construed to require an electricity supplier or an entity that provides broadband Internet service under subsection (b) to disclose to any person, member, or entity any confidential or proprietary information that is not otherwise available in the public domain.
As added by P.L.236-2017, SEC.1.