Ohio Rev. Code » Chapter 4909
Ohio Revised Code

Ohio Rev. Code § 4909.151 (2026)

Consideration of costs attributable to service

✓ current as of May 2026
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Effective:
September 1, 1976
Latest Legislation:
Senate Bill 94 - 111th General Assembly
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In fixing the just, reasonable, and compensatory rates, joint rates, tolls, classifications, charges, or rentals to be observed and charged for service by any public utility, the public utilities commission may consider the costs attributable to such service. The utility shall file with the commission an allocation of the cost, except cost related to sparsity of population, for services for which a change in rates is proposed when evidence relating thereto is presented which indicates that the rate or rates do not generally reflect the cost of providing these services. As used in this section, "costs" includes operation and maintenance expense, depreciation expense, tax expense, and return on investment as actually incurred by the utility. The costs allocated to each service shall include only those costs used by the public utilities commission to determine total allowable revenues.
Notes of Decisions
Cited in 3 cases (1 in the last 5 years), 2002–2026 · leading case: AK Steel Corp. v. Pub. Utils. Comm'n, 95 Ohio St. 3d 81 (Ohio 2002).
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AK Steel Corp. v. Pub. Utils. Comm'n, 95 Ohio St. 3d 81 (Ohio 2002). “The commission argued that AK Steel’s assertion that the unbundled rate was vastly overinflated when compared to actual costs was flawed because it was falsely premised on the assumption that rates must be equal to costs.”
AK Steel Corp. v. Pub. Util. Comm., 95 Ohio St. 3d 81 (Ohio 2002). “{¶ 42} The commission argued that AK Steel’s assertion that the unbundled rate was vastly overinflated when compared to actual costs was flawed because it was falsely premised on the assumption that rates must be equal to costs.”
In re Application of Duke Energy Ohio, Inc., 2026-Ohio-2064. · cites it 2× “Although not raised by the parties, this definition would be consistent with R.C. 4909.151, which sets out costs that the commission may consider in fixing rates and which defines “costs” to include “operation and maintenance expense, depreciation expense, tax expense, and…”
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