Sec. 1. As used in this chapter, "cost differential" means the difference between: (1) the cost to a utility company that acquires utility property from an offered utility, including the purchase price, incidental expenses, and other costs of acquisition; minus (2) the difference between: (A) the cost of the utility property when originally put into service by the offered utility; minus (B) contributions or advances in aid of construction plus applicable accrued depreciation.
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