Section 9(1)(b) in Himachal Pradesh Electricity Regulatory Commission (Terms and Conditions for Determination of Hydro Generation Tariff) Regulations, 2011
(b)at the end of the control period -(i)the Commission shall review actual capital investment vis-a-vis approved capital investment;(ii)depreciation and financing cost, which includes cost of debt including working capital (interest), cost of equity (return) shall be trued up on the basis of actual/audited information and prudence check by the Commission.