Section 5(2)(a) in The Delhi Electricity Regulatory Commission (Terms and Conditions for Determination of Wheeling Tariff and Retail Supply Tariff) Regulations, 2011
(a)Cost of power procurement;(i)Transmission & Load Dispatch charges;(ii)Operation and Maintenance expenses;(iii)Return on Capital Employed;(iv)Depreciation;(v)Income Tax;(vi)Interest on Consumer Security Deposit;(vii)Less: Non-Tariff Income;(viii)Less: Income from Other Business; and(ix)Less: Receipts on account of cross subsidy surcharge and additional surcharge from open access customers.