Ind. Code § 8-1-30.3-0.5
(a) To encourage the consolidation of utility companies under this chapter, the commission shall consider and authorize mechanisms:
(2) in addition to the inclusion of a cost differential in a utility company's rate base under section 5 of this chapter;
to allow utility companies to integrate into their systems, invest in, and earn on acquired utility assets.
As added by P.L.24-2025, SEC.3.