Indiana Code § 8-1-31-15.5

Municipally owned utilities and not-for-profit utilities; resetting of adjustment amount upon approval of new basic rates and charges that include eligible infrastructure improvements
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Sec. 15.5. (a) This section applies only to an eligible utility that is: (1) a municipally owned utility; or (2) a not-for-profit utility.       (b) An eligible utility's adjustment amount approved under section 8 or 10 of this chapter shall be reset to zero (0) upon the approval of new basic rates and charges for the eligible utility by the commission in a general rate case that results in the inclusion of eligible infrastructure improvements in the eligible utility's basic rates and charges. However, an adjustment amount approved under this chapter shall not be reset to zero (0) to the extent infrastructure improvement costs approved previously by the commission have not been fully collected.

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