Examples of Costs the Recognition of Which Rate-Regulated Entities May

Examples of costs the recognition of which rate-regulated entities may defer to future periods include all of the following EXCEPT:

A) volume or purchase price variances.
B) costs of approved green energy initiatives in excess of the amount to be capitalized as cost of PPE.
C) difference in the amount paid by customers for goods or services provided and the unregulated or market price for the goods or services.
D) non-directly attributable overhead costs included in the cost of PPE.