IC 8-1-31-11: Pretax return factors

Sec. 11. In determining an appropriate pretax return, the commission may consider the following factors:

(1) The current state and federal income tax rates.

(2) The public utility's actual regulatory capital structure.

(3) The actual cost rates for the public utility's long term debt and preferred stock.

(4) The public utility's cost of common equity.

(5) Other components that the commission considers appropriate.