199—31.6(476) Standards for costing services between regulated operations and nonregulated affiliates.
	31.6(1) Nonregulated affiliate provides service to a regulated affiliate. The service shall be priced to the regulated affiliate’s operations at the price charged to nonaffiliates. If no such price is available, the service shall be priced at the lower of fully distributed cost, the lowest price actually charged to other affiliates, or a market price of comparable services. If a market price of comparable services is not reasonably determinable, the service may be priced at the lower of fully distributed cost or the lowest price actually charged to other affiliates. Under no circumstances is the service to be priced to a regulated affiliate’s operations at a higher cost than what the regulated affiliate actually paid the unregulated affiliate for the service.
	31.6(2) Service provided by the utility to a nonregulated affiliate. Utility service shall be provided at the tariffed price. If it is not a tariffed service, the service is to be recorded at fully distributed cost.
[ARC 8009C, IAB 5/15/24, effective 6/19/24]