commission's consideration Sec. 16. In determining the amount of allowable recovery of service enhancement improvement costs for a not-for-profit utility, the commission may consider the following factors: (1) Extensions and replacements, in the manner provided for in IC 8-1-2-125. (2) Debt service on funds borrowed to pay for eligible service enhancement improvement. (3) Other components that the commission considers appropriate. As added by P.L.137-2020, SEC.15.