Mississippi Code Title 77. Public Utilities and Carriers § 77-3-91

(a) “Utility” means an entity as defined in Section 77-3-3(d)(i), Mississippi Code of 1972, and whose rates for retail electric service are subject to regulation in this state.

(b) “Commission” means the Mississippi Public Service Commission.

(c) “Return” means before-tax return on common equity capital of the utility.

(d) “Non-utility generator” means an entity selling electric capacity or energy at wholesale and which is not itself a utility as defined in paragraph (a) of this section. Non-utility generator shall not include any entity that is making the sale to the purchasing utility pursuant to a holding company system pooling agreement or a wholesale power sales agreement between or among affiliates where the allocation of power is mandated by the Federal Energy Regulatory Commission.

(e) “Non-associated source” means an entity which is not an affiliate or a subsidiary of the utility.

(f) “Capacity” means that portion of a wholesale purchase which represents the availability of the generating unit to produce the energy to be transmitted to the purchasing utility.

(g) “Energy” means the electricity, as opposed to the availability, received by the purchasing utility pursuant to the sale.