Tex. Utilities Code § 39.259
ANNUAL REPORT: DETERMINATION OF INVESTED CAPITAL
Texas · Texas Utilities Code · Status: effective
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- Citation
- Tex. Utilities Code § 39.259, ANNUAL REPORT: DETERMINATION OF INVESTED CAPITAL, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/576802
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Full text
(a) For the purposes of determining invested capital in each annual report, the net plant in service, regulatory assets, and deferred federal income taxes shall be updated each year, and generation-related invested capital shall be reduced by the amount of securitization under Sections 39.201(i) and 39.262(c) to the extent otherwise included in invested capital.
(b) Capital additions to a plant in an amount less than 1-1/2 percent of the electric utility's net plant in service on December 31, 1998, less plant items previously excluded by the commission, for each of the years 1999 through 2001 are presumed prudent.
(c) All other items in invested capital shall be as approved in the electric utility's last rate proceeding before the commission.