Property-related costs and pass-through costs include only those costs identified in this section.

1. Depreciation.

2. Interest expense on capital debt.

3. Property taxes including special assessments as provided for in section 75-02-07.1-17.

4. Lease and rental costs.

5. Startup costs.

6. Reasonable legal and related expenses: a. Incurred or as a result of a successful challenge to a decision by a governmental agency, made on or after July 1, 1995, regarding a rate year beginning on or after July 1, 1995; b. Related to legal services furnished on or after July 1, 1995; and c. In the case of a partially successful challenge, not in excess of an amount determined by developing a ratio of total amounts claimed successfully to total amounts claimed in the partially successful challenge and applying that ratio to the total legal and related expenses paid.

History: Effective July 1, 1996.

General Authority: NDCC 50-06-16, 50-24.5-02(3)