Section 120(2) in Rajasthan Electricity Regulatory Commission (Terms and Conditions for Determination of Tariff) Regulations, 2009
(2)Working capital for wheeling of electricity shall consist of(a)Operation and maintenance expenses for one month,(b)Maintenance spares @ 15% of operation and maintenance expenses specified in regulation 119;(c)Receivables equivalent to one and a half (1½) months of wheeling charges.Less : Security deposits of users, if any.