IC 8-1-31.7-2: "Eligible addition"

Sec. 2. As used in this chapter, "eligible addition" means any new utility plant or equipment:

(1) that does not increase revenues by connecting to new customers, even though the plant or equipment may provide the eligible utility with greater available capacity; and

(2) that:

(A) for a public utility:

(i) is used and useful;

(ii) is procured, installed, or constructed by the public utility with expenditures that are service enhancement improvements; and

(iii) was not included in the public utility's rate base in its most recent general rate case; or

(B) for a municipally owned or not-for-profit utility:

(i) is or will be an extension or replacement, consistent with section 8 of this chapter; and

(ii) was not included on the utility's balance sheet as plant in service in the utility's most recent general rate case.