RSA 72:8-d Valuation of Electric, Gas, and Water Utility Company Distribution Assets.

I. In this section:
(a) "FERC" means the Federal Energy Regulatory Commission.
(b) "Utility company assets" means the following property not exempt under RSA 72:23:
(1) For an electric company providing electricity service to retail customers: the distribution poles, wires, conductors, attachments, meters, transformers, and substations accounted for by the utility in accordance with FERC Form 1, buildings, contributions in aid of construction (CIAC), construction works in progress (CWIP), and land rights, including use of the public rights of way, easements on private land owned by third parties, and land owned in fee by the electric company, so long as such easements and fee land are associated solely with distribution power lines classified as distribution accord