2005 Idaho Code - 50-2515 — COSTS

                                  TITLE  50
                            MUNICIPAL CORPORATIONS
                                  CHAPTER 25
                     UNDERGROUND CONVERSION OF UTILITIES
    50-2515.  COSTS. In determining costs for an extension or conversion
included in the cost and feasibility report required by section 50-2506, Idaho
Code, the public utility shall be entitled to amounts included in applicable
tariffs, rules or regulations filed with or promulgated by the Idaho public
utilities commission or federal communications commission or federal energy
regulatory commission. In the event tariffs, rules and regulations do not
apply, the public utility shall be entitled to amounts sufficient to repay
them for the following, computed according to the uniform  system of accounts
approved by the Idaho public utilities commission or other appropriate
regulating agency, and in the event the public utility is not subject to
regulation by governmental agencies, by the utility corporation's system of
accounts then in use and in accordance with the accounting procedures of said
public utility:
    (1)  Any and all costs including, without limitation, reasonable
acquisition costs associated with obtaining new or expanded easements
reasonably necessary to construct the extension or conversion. This shall
include new or expanded easements to replace existing easements in those
instances where technical considerations or the new facilities require new or
expanded easements;
    (2)  If the estimated cost of constructing a conversion exceeds the
recorded original cost of constructing the facilities being replaced, then the
cost difference between the two (2);
    (3)  For extensions, the full cost of the facilities required less
depreciation taken as of the date of installation;
    (4)  For removals, the estimated cost of removing the facilities being
replaced less the salvage value of the facilities removed.