# Idaho Code § 61-502A: 61-502A RESTRICTION ON RATES AUTHORIZING RETURN ON PROPERTY NOT PROVIDING UTILITY SERVICE

> Idaho · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ID_T61_C5_S61-502A

## Section

- **Citation:** Idaho Code § 61-502A
- **Heading:** 61-502A RESTRICTION ON RATES AUTHORIZING RETURN ON PROPERTY NOT PROVIDING UTILITY SERVICE
- **Jurisdiction:** Idaho
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Idaho Code / Title 61 / Chapter 5 / Section 61-502A

## Text

61-502A. Restriction on rates authorizing return on property not providing utility service. Except upon its explicit finding that the public interest will be served thereby, the commission is hereby prohibited in any order issued after the effective date of this act, from setting rates for any utility that grants a return on construction work in progress or property held for future use and which is not currently used and useful in providing utility service. Except as authorized by this section, any rates granting a return on construction work in progress or property held for future use are hereby declared to be unjust, unreasonable, unfair, unlawful and illegal. When construction work in progress is excluded from the rate base, the commission must allow a just, fair and reasonable allowance for funds used during construction or similar account to be accumulated, computed in accordance with generally accepted accounting principles. If the commission sets rates for any utility including a return on property held for future use and subsequently determines that such property is not needed to provide utility service, then the commission shall determine whether any gain or loss occurring from the sale or other disposition of the property may be included in the utility's rates.

History:

[61-502A, added 1984, ch. 21, sec. 1, p. 24; am. 2006, ch. 107, sec. 1, p. 300.]

## Nearby sections

- [Idaho Code § 61-501 61-501 INVESTMENT OF AUTHORITY.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T61_C5_S61-501.md)
- [Idaho Code § 61-502 61-502 DETERMINATION OF RATES.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T61_C5_S61-502.md)
- [Idaho Code § 61-502A 61-502A RESTRICTION ON RATES AUTHORIZING RETURN ON PROPERTY NOT PROVIDING UTILITY SERVICE.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T61_C5_S61-502A.md)
- [Idaho Code § 61-502B 61-502B ALLOCATION OF GAIN UPON SALE OF WATER RIGHT.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T61_C5_S61-502B.md)
- [Idaho Code § 61-503 61-503 POWER TO INVESTIGATE AND FIX RATES AND REGULATIONS.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T61_C5_S61-503.md)
- [Idaho Code § 61-505 61-505 JOINT HEARINGS AND INVESTIGATIONS — RECIPROCITY — CONTRACTS WITH REGULATORY AGENCIES OF NEIGHBORING STATES.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T61_C5_S61-505.md)
- [Idaho Code § 61-506 61-506 INTERSTATE RATES.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T61_C5_S61-506.md)
- [Idaho Code § 61-507 61-507 DETERMINATION OF RULES AND REGULATIONS.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T61_C5_S61-507.md)
- [Idaho Code § 61-508 61-508 IMPROVEMENTS MAY BE ORDERED — COST.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T61_C5_S61-508.md)
- [Idaho Code § 61-509 61-509 REGULATION OF TRAIN AND STREET CAR SERVICE.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T61_C5_S61-509.md)
- [Idaho Code § 61-510 61-510 RAILROAD SERVICE — PHYSICAL CONNECTIONS.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T61_C5_S61-510.md)
- [Idaho Code § 61-511 61-511 RAILROAD SERVICE — SPURS AND SWITCH CONNECTIONS.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T61_C5_S61-511.md)
- [Idaho Code § 61-512 61-512 RAILROAD SERVICE — CARS OF CONNECTING RAILROAD.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T61_C5_S61-512.md)
- [Idaho Code § 61-513 61-513 TELEPHONE COMPANIES — PHYSICAL CONNECTIONS.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T61_C5_S61-513.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_ID_T61_C5_S61-502A. Check the current official text before relying on it. Not legal advice.