As used in this chapter, "capital actually invested" includes the following amounts expended by a lessor corporation:

1. (1) Organization and incorporation expenses.
2. (2) Financing costs.
3. (3) Carrying charges.
4. (4) Legal fees.
5. (5) Architects' fees.
6. (6) Contractors' fees.

7. (7) Reasonable costs and expenses incidental thereto.

   [Pre-2006 Recodification Citation: 21-5-11-3 part.]

As added by P.L.2-2006, SEC.170.