N.D. Admin. Code 75-02-06-02.5

Current through Supplement No. 395, January, 2025

Section 75-02-06-02.5 - Property costs and other passthrough costs

Property-related costs and other passthrough costs include only those costs identified in this section:

1. Depreciation.

2. Interest expense on capital debt.

3. Property taxes including special assessments as provided for in section 75-02-06-09.

4. Lease and rental costs.

5. Startup costs.

6. Reasonable legal and related expenses:

a. Incurred or as a result of a successful challenge to a decision by a governmental agency, made on or after January 1, 1990, regarding a rate year beginning on or after January 1, 1990;

b. Related to legal services furnished on or after January 1, 1990; and

c. In the case of a partially successful challenge, not in excess of an amount determined by developing a ratio of total amounts claimed successfully to total amounts claimed in the partially successful challenge and applying that ratio to the total legal expenses paid.

7. Allowable bad debt expense under section 75-02-06-10 in the report year in which bad debt is determined to be uncollectible with no likelihood of future recovery.

8. Education expense allowed under section 75-02-06-12.1 in the report year in which it is expended.

9. Computer software and related technology costs, including cloud-based costs.

N.D. Admin Code 75-02-06-02.5

Effective January 1, 1990; amended effective November 22, 1993; January 1, 1996; January 1, 2010.

Amended byAdministrative Rules Supplement 375, January 2020, effective1/1/2020

General Authority: NDCC 50-24.1-04, 50-24.4-02

Law Implemented: NDCC 50-24.4; 42 USC 1396a(a)(13)