Sec. 53.052. ESTABLISHING REASONABLE RETURN. In establishing a reasonable return on invested capital, the commission shall consider applicable factors, including: (1) the quality of the utility's services; (2) the efficiency of the utility's operations; and (3) the quality of the utility's management. Acts 1997, 75th Leg., ch. 166, Sec. 1, eff. Sept. 1, 1997.