Section 30(30) in The Maharashtra Electricity Regulatory Commission (Terms and Conditions of Tariff) Regulations, 2005
30.2Additional Capitalisation: The following capital expenditure within the original scope of work actually incurred after the date of commissioning and up to the cut off date may be allowed by the Commission for inclusion in the original cost of project, subject to prudence check:(i)Deferred liabilities;(ii)Works deferred for execution;(iii)Procurement of initial capital spares in the original scope of work, subject to ceiling specified in Regulation 30.1;(iv)Liabilities to meet award of arbitration or for compliance of the order or decree of a court; and(v)On account of change in law.Provided that original scope of work along with estimates of expenditure shall be submitted along with the application for determination of tariff:Provided further that a list of the deferred liabilities and works deferred for execution shall be submitted along with the application for determination of tariff after the date of commissioning of the generating station.
