Prudent costs of obtaining the three valuations used to determine the market value of the system in an acquisition described in section 4909.052 of the Revised Code shall be deferred as an expense for future recovery in a manner as determined by the public utilities commission. In determining the prudence of costs under this section, the commission shall give due regard to the circumstances of the case, including the size and complexity of, and any particular difficulties associated with, the valuation.
Cost of obtaining valuations
Ohio Rev. Code Ann. § 4909.055, under Chapter 4909 | Public Utilities Commission - Fixation Of Rates.
Ohio Rev. Code Ann. § 4909.055