Section 2(1)(r) in Madhya Pradesh Electricity Regulatory Commission (Terms and Conditions for Tariff determination of energy from Renewable Energy Sources) Regulations, 2017
(r)'Operation and Maintenance Expenses' or 'O&M expenses' means the expenditure incurred on operation and maintenance of the project, or part thereof, and includes the expenditure on manpower, repairs, spares, consumables, insurance and overheads;