Utah Code Title 54. Public Utilities § 54-8-24. Payment to utilities--Allowable costs

(a) the original costs less depreciation taken of the existing overhead electric and communication facilities to be removed;

(b) the estimated costs of removing such overhead electric and communication facilities, less the salvage value of the facilities removed;

(c) if the estimated cost of constructing underground facilities exceeds the original cost of existing overhead electric and communication facilities, then the cost difference between the two; and

(d) the cost of obtaining new easements when technical considerations make it reasonably necessary to utilize easements for the underground facilities different from those used for aboveground facilities, or where the pre-existing easements are insufficient for the underground facilities.