Indiana Code § 8-1-31.5-6

"Cumulative excess or deficit"
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Sec. 6. As used in this chapter, "cumulative excess or deficit" means the amount by which an eligible utility's actual revenues are: (1) in the case of an excess, greater than; or (2) in the case of a deficit, less than; the eligible utility's authorized revenues measured on a cumulative annual basis from the effective date of the commission's order in the eligible utility's most recent general rate case proceeding.

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