Sec. 16. (a) For purposes of this chapter, the following are not a general increase in basic rates and charges under IC 8-1-2-42 (a): (1) The filing of a TDSIC. (2) A change in a TDSIC. (3) The deferral of depreciation expenses, operation and maintenance expenses, property taxes, or post in service allowance for funds used during construction under section 9(c) of this chapter. (b) This chapter does not limit: (1) a public utility's ability to recover eligible transmission, distribution, and storage system improvements in a general retail rate case; or (2) the commission's valuation of utility property under IC 8-1-2-6 .
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