Current through Register Vol. 47, No. 11, June 10, 2024
Section RH 15.12 - Allowable expensesOnly those expenses which are reasonable and necessary to provide service shall be included in allowable expenses. Allowable expenses may include, but are not limited to the following general categories:
15.12.1 Site operating costs incurred during the daily operation of the facility (labor, supplies, and maintenance costs).15.12.2 Depreciation expense based on original cost of all buildings and equipment used on the facility computed on a straight line basis for a period extending from the date of purchase to the expected date of closure.15.12.3 Amortization expense based on the original costs for site acquisition, environmental and geotechnical studies, licensing site development, and administrative and legal expenses incurred prior to the start of site operations, computed on a straight line basis for a period extending from the date such costs and expenses are incurred to the expected date of closure.15.12.4 Assessments and taxes other than income taxes.15.12.5 Federal and state income taxes normalized to reflect the taxes that would have been paid had the licensee elected to use straight line depreciation.15.12.6 Cost of financial assurance required by the Department for facility closure and post-closure monitoring and maintenance pursuant to Parts III and XIV.15.12.7 State surcharge of one percent of gross revenue and local surcharge of up to two percent of annual gross revenue as provided in 24-60-2212, C.R.S. 1982.15.12.8 Compact surcharge as authorized in 24-60-2212. C.R.S. 198215.12.9 Annual license fee and attendant legal fees pursuant to regulations. 15.12.10 Cost of liability insurance for both sudden and accidental or slow and gradual contamination to people and/or property off site.15.12.11 Legal fees necessary to the safe operation and management of the facility.Colorado Register, Vol 37, No. 14. July 25, 2014, effective 8/14/201438 CR 02, January 25, 2015, effective 2/14/201538 CR 05, March 10, 2015, effective 3/30/201538 CR 12, June 25, 2015, effective 7/15/201538 CR 14, July 25, 2015, effective 8/14/201539 CR 02, January 25, 2016, effective 2/14/201639 CR 16, August 25, 2016, effective 9/14/201639 CR 22, November 25, 2016, effective 12/15/201640 CR 11, June 10, 2017, effective 6/30/201740 CR 20, October 25, 2017, effective 11/14/201742 CR 24, December 25, 2019, effective 1/14/202043 CR 14, July 25, 2020, effective 8/14/202043 CR 18, September 25, 2020, effective 10/15/202044 CR 11, June 10, 2021, effective 7/15/202144 CR 14, July 25, 2021, effective 8/14/202145 CR 22, November 25, 2022, effective 12/15/2022