Indiana Code § 8-1-31.7-5

"Pretax return"
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Sec. 5. As used in this chapter, "pretax return" means the revenues necessary: (1) to produce net operating income equal to a public utility's weighted cost of capital multiplied by the net original cost of the eligible addition; and (2) to pay state and federal income taxes applicable to the net operating income described in subdivision (1).

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