Authority: IC 8-1-2-6.1; IC 8-1-2-6.6

Affected: IC 8-1-2; IC 8-1.5-3-8

Sec. 16. A utility that engages in one (1) or more clean coal technology projects may classify preconstruction costs related to the projects as operating expenses and record these expenses in a deferred account. The utility may seek ratemaking treatment of the preconstruction costs in a general rate case before the commission. If the utility classifies preconstruction costs as operating expenses, the utility shall not record the same amounts as CWIP.

(Indiana Utility Regulatory Commission; 170 IAC 4-6-16; filed Oct 5, 1993, 5:00 p.m.: 17 IR 180; readopted filed Jul 11, 2001, 4:30 p.m.: 24 IR 4233; readopted filed Apr 24, 2007, 8:21 a.m.: 20070509-IR-170070147RFA; readopted filed Aug 2, 2013, 2:16 p.m.: 20130828-IR-170130227RFA; readopted filed Apr 11, 2019, 9:04 a.m.: 20190508-IR-170190136RFA; readopted filed Sep 12, 2025, 11:43 a.m.: 20251001-IR-170240381RFA)