Section 5(5)(f) in The West Bengal Electricity Regulatory Commission (Terms and Conditions of Tariff) Regulations, 2011
(f)The amount of any contributions made by users of transmission system or distribution system towards works for access to the intra-State transmission system or distribution system of the licensee or generating company shall be deducted from the original cost for such project for the purpose of calculating the amount of loan capital and equity capital under these regulations.