Sec. 11.6. In determining the amount of allowable recovery of infrastructure improvement costs for a not-for-profit utility, the commission may consider the following factors:
(1) Adequate money for making extensions and replacements of eligible infrastructure improvements.
(2) Debt service on funds borrowed to pay for eligible infrastructure improvements.
(3) Other expenses that the commission considers appropriate, including money for the payment of any taxes that may be assessed against the not-for-profit utility or its property.