Authority: IC 8-1-1-3

Affected: IC 8-1-2-42

Sec. 11. (a) An electing utility shall submit the following information:

1. (1) If applicable, the cause number and order date of the commission's rate order authorizing the utility's current depreciation rates and the cause number approving the last depreciation study.
2. (2) A description of each adjustment proposed by the utility to its book accumulated provision for depreciation and depreciation expense for the test year.

(b) If a utility is seeking a change in its depreciation accrual rates, the utility shall also submit the following information:

1. (1) The depreciation study performed by or for the utility that serves as the basis for the requested change in depreciation accrual rates.
2. (2) A copy of the dismantlement or demolition studies performed by or for the utility.
3. (3) Supporting working papers for the documents required in subdivisions (1) and (2).

(Indiana Utility Regulatory Commission; 170 IAC 1-5-11; filed Oct 28, 1998, 3:38 p.m.: 22 IR 725; readopted filed Nov 23, 2004, 2:30 p.m.: 28 IR 1315; filed Jul 31, 2009, 8:28 a.m.: 20090826-IR-170080670FRA; readopted filed Jun 9, 2015, 3:18 p.m.: 20150708-IR-170150103RFA; readopted filed Oct 7, 2021, 1:05 p.m.: 20211103-IR-170210349RFA; readopted filed Sep 12, 2025, 11:43 a.m.: 20251001-IR-170240381RFA)