Indiana Code Title 8. Utilities and Transportation § 8-1-31-5.5

(A) depreciation expenses;

(B) property taxes to be paid by the public utility based upon the first assessment date following placement in service; and

(C) pretax return;

(A) Depreciation expenses.

(B) Adequate money for making extensions and replacements of eligible infrastructure improvements to the extent not provided for through depreciation, as provided in IC 8-1.5-3-8(c).

(C) Debt service on funds borrowed to pay for eligible infrastructure improvements.

(D) To the extent applicable, property taxes to be paid by the municipally owned utility based upon the first assessment date following placement in service of eligible infrastructure improvements.

(A) Debt service on funds borrowed to pay for eligible infrastructure improvements.

(B) Adequate money for making extensions and replacements of eligible infrastructure improvements.

(C) To the extent applicable, property taxes to be paid by the not-for-profit utility based upon the first assessment date following placement in service of eligible infrastructure improvements.