IC 8-1-7.9-12: "Planning costs"

Sec. 12. (a) As used in this chapter, "planning costs" means costs:

(1) incurred or to be incurred by an energy utility before the issuance of an order by the commission under this chapter; and

(2) related to an acquisition or project.

(b) The term includes study, analysis, pre-engineering, engineering, legal, financing, and regulatory costs.