Indiana Code Title 8. Utilities and Transportation § 8-1-2-26

(1) the depreciation per unit;

(2) the salaries and wages separately per unit;

(3) legal expenses per unit;

(4) taxes and rentals separately per unit;

(5) the quantity and value of material used per unit;

(6) the receipts from residuals, byproducts, services or other sales, separately per unit;

(7) the total and net cost per unit;

(8) the gross and net profit per unit;

(9) the dividends and interest per unit;

(10) surplus or reserve per unit;

(11) the prices per unit paid by consumer;

(12) names of, and amount of fees paid to, legal counsel who are not employees;

(13) names of, and amount of fees paid to, other consultants;  and

(14) such other items, whether of a nature similar to those hereinbefore enumerated or otherwise, as the commission may prescribe, in order to show completely and in detail the entire operation of the public utility in furnishing the unit of its product or service for the public.