(d) If the director determines that payment is required, the following factors shall be considered in determining the sufficiency of the payment:

1. (1) The impact of the transfer of the area on the current provider’s:

   1. (A) Existing indebtedness; and
   2. (B) Ability to repay the debt;
2. (2) The value, including depreciation, of the current provider’s facilities in the area to be transferred;
3. (3) The amount of any expenditures by the current provider for planning, design, or construction of service facilities outside the area that are directly and reasonably allocable to the area to be transferred;
4. (4) Any demonstrated impairment of service or increase in cost to consumers of the current provider remaining after the transfer of the area;
5. (5) The impact of future lost revenues from the current provider’s existing consumers in the area to be transferred, but only until the indebtedness is retired;
6. (6) Necessary and reasonable legal expenses and professional fees; and
7. (7) Other relevant factors as determined by the Arkansas Natural Resources Commission.