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Colorado Administrative Code
Department 1000 - Department of AgricultureDivision 1007 - Plant Industry DivisionRule 6 CCR 1007-1 - RULES AND REGULATIONS PERTAINING TO THE ADMINISTRATION AND ENFORCEMENT OF THE PESTICIDE APPLICATORS' ACTPart 15 - RADIATION CONTROL - COLORADO LOW-LEVEL RADIOACTIVE WASTE RATE REGULATIONS
Rate Review and Approval Process
Section RH 15.14 - Return on invested capital

RH 15.14

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Current through Register Vol. 47, No. 11, June 10, 2024
Section RH 15.14 - Return on invested capital

The return on invested capital is the rate of return multiplied by invested capital (also known as rate base). Invested capital includes the original cost of plant, property and equipment, less accumulated depreciation authorized under these rules and the accumulated amortization expenses associated with start up costs incurred prior to the start of site operations, which were prudently incurred and are used and useful in rendering service to the public. Components to be included in determining the overall rate base are as follows:

15.14.1 Costs incurred prior to the start of site operations, less accumulated amoritization espenses associated with such costs which shall include:
15.14.1.1 Site acquisition costs including but not limited to costs incurred to acquire the site for low-level radioactive waste management.
15.14.1.2 Licensing costs and costs associated with site selection, and the development of any plans, reports, design, manuals or schedules.
15.14.1.3 Site development costs including but not limited to the costs for grading, development of roads, installation of fencing and lighting.
15.14.1.4 Administrative costs and legal fees.
15.14.2 Plant in service, less accumulated depreciation actually incurred and as reported on federal and state income tax returns.
15.14.3 Working capital, which shall include:
15.14.3.1 Reasonable inventories of materials, and supplies held specifically for purposes of permitting efficient operation of the facility.
15.14.3.2 Reasonable prepayments for operating expenses.

RH 15.14

Colorado Register, Vol 37, No. 14. July 25, 2014, effective 8/14/2014
38 CR 02, January 25, 2015, effective 2/14/2015
38 CR 05, March 10, 2015, effective 3/30/2015
38 CR 12, June 25, 2015, effective 7/15/2015
38 CR 14, July 25, 2015, effective 8/14/2015
39 CR 02, January 25, 2016, effective 2/14/2016
39 CR 16, August 25, 2016, effective 9/14/2016
39 CR 22, November 25, 2016, effective 12/15/2016
40 CR 11, June 10, 2017, effective 6/30/2017
40 CR 20, October 25, 2017, effective 11/14/2017
42 CR 24, December 25, 2019, effective 1/14/2020
43 CR 14, July 25, 2020, effective 8/14/2020
43 CR 18, September 25, 2020, effective 10/15/2020
44 CR 11, June 10, 2021, effective 7/15/2021
44 CR 14, July 25, 2021, effective 8/14/2021
45 CR 22, November 25, 2022, effective 12/15/2022