Indiana Code
Chapter 31.7. Service Enhancement Improvement Projects for Water and Wastewater Utilities
8-1-31.7-2. "Eligible Addition"

Sec. 2. As used in this chapter, "eligible addition" means any new utility plant or equipment:
(1) that does not increase revenues by connecting to new customers, even though the plant or equipment may provide the eligible utility with greater available capacity; and
(2) that:
(A) for a public utility:
(i) is used and useful;
(ii) is procured, installed, or constructed by the public utility with expenditures that are service enhancement improvements; and
(iii) was not included in the public utility's rate base in its most recent general rate case; or
(B) for a municipally owned or not-for-profit utility:
(i) is or will be an extension or replacement, consistent with section 8 of this chapter; and
(ii) was not included on the utility's balance sheet as plant in service in the utility's most recent general rate case.
As added by P.L.137-2020, SEC.15. Amended by P.L.32-2021, SEC.18.

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