| (II) the reasonable price, if the addition represents a purchase, subject to original cost requirements, as specified in Public Utility Regulatory Act §36.053. (iii) Post test year adjustments for known and measurable rate base decreases to historical test year data will be allowed only when clause (i)(IV) 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 clause (i)(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 electric utility's books prior to the rate year. |
