Section 5(5)(a) in Orissa Electricity Regulatory Commission (Terms and Conditions for Determination of Tariff) Regulation, 2004
(a)Capital investments cover spending on capital equipment that augments fixed asset's, and capitalisation of corresponding interest and expenses determined as per the applicable accounting policies and guidelines, Capital investments may address a variety of needs such as, meeting load growth, refurnishment and replacement of equipment, reduction of losses, improvement of voltage profile, improvement of quality of supply and system reliability, metering, communication computerisation etc.,