IC 8-1-30.3-1: "Cost differential"

Sec. 1. As used in this chapter, "cost differential" means the difference between:

(1) the cost to a utility company that acquires utility property from an offered utility, including the purchase price, incidental expenses, and other costs of acquisition; minus

(2) the difference between:

(A) the cost of the utility property when originally put into service by the offered utility; minus

(B) contributions or advances in aid of construction plus applicable accrued depreciation.