Expenses not recoverable as rate case expenses shall include:

1. (a) Expenses for matters handled by service providers that are typically performed by utility management and staff of the utility, based on their experience, expertise, and availability;
2. (b) Expenses typically included in a utility’s test-year revenue requirement or any expense for which recovery is prohibited by other commission rule.
3. (c) Expenses related to responding to department audit inquiries;
4. (d) Expenses for first class airfare, gifts, or alcohol;
5. (e) Lobbying expenses;
6. (f) Interest charges on rate case expenses; and
7. (g) Such other similar expenses that are not related or material to the preparation or presentation of a full rate case, as determined by the commission after its review.

Source. #10461, eff 11-15-13; ss by #13905, eff 3-19-24