Section 21(2) in Central Electricity Regulatory Commission (Terms and Conditions of Tariff) Regulations, 2019
(2)Incidental expenditure during construction (IEDC) shall be computed from the zero date, taking into account pre-operative expenses upto SCOD:Provided that any revenue earned during construction period up to SCOD on account of interest on deposits or advances, or any other receipts shall be taken into account for reduction in incidental expenditure during construction.
