Regulatory proceeding expenses shall include any expense, fee or charge paid directly or indirectly by any public utility to any person, firm, corporation, or association other that its own employees, for legal, accounting, financial or other expert or specialized services in association with any proceeding before the Maine Public Utilities Commission or in any proceeding before the Maine Supreme Judicial Court arising out of a Commission proceeding. For purposes of this rule, regulatory proceeding expenses shall not include copying, telephone, mail, courier, or other such incidental costs; such incidental expenses shall be recoverable through normalization in a Company's test-year revenue requirement.
65- 407 C.M.R. ch. 85, § 1