| (II) the reasonable price, if the addition represents a purchase,
subject to original cost requirements, as specified in PURA §53.053.
(iii) Post test year adjustments for known and measurable rate
base decreases to historical test year data will be allowed only when subclause
IV of clause (i) of this subparagraph and the criteria described in subclauses
(I) and (II) of this clause are satisfied.
(I) The decrease represents:
(-a-) plant which was appropriately recorded in the accounts
set forth in subclause (I) of clause (i) of this subparagraph;
(-b-) plant held for future use;
(-c-) CWIP (mirror CWIP is not considered CWIP); or
(-d-) an attendant impact of another post test year adjustment.
(II) Plant that has been removed from service, mothballed,
sold, or removed from the utility's books prior to the rate year.
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