"Capital actually invested"

Sec. 2. As used in this chapter, "capital actually invested" includes the following amounts expended by a lessor corporation: (1) Organization and incorporation expenses. (2) Financing costs. (3) Carrying charges. (4) Legal fees. (5) Architects' fees. (6) Contractors' fees. (7) Reasonable costs and expenses incidental thereto. [Pre-2006 Recodification Citation: 21-5-11-3 part.] As added by P.L.2-2006, SEC.170.