Indiana Code Title 8. Utilities and Transportation § 8-1-30.3-6.6

(1) the appraised value of the utility property to be acquired, as determined under:

as applicable, does not exceed three million dollars ($3,000,000);  and

(2) the purchase price for the utility property is less than the appraised value;

(1) A copy of the purchase agreement entered into between the acquiring utility company and the offered utility.

(2) A copy of the journal entry reflecting the accounting entries recording the acquisition in accordance with section 5(f) of this chapter.

(3) A copy of the appraisal of the utility property under:

as applicable.

(4) A statement of known infrastructure, environmental, or other issues affecting the offered utility, and the process for determining reasonable and prudent improvements upon completing the acquisition.

(5) Any other information required to be submitted under the procedures set forth in 170 IAC 1-6, as modified by this section.

(1) may only authorize the acquiring utility company to make accounting entries recording the acquisition that reflect:

as the net original cost of the utility plant in service assets being acquired;  and

(2) shall provide that any:

are subject to a reasonableness review as part of the acquiring utility company's next base rate case.