Sec. 5. (a) As used in this chapter, "construction and operating costs" means costs:
(1) incurred or to be incurred by an energy utility under this chapter after the issuance of an order by the commission under this chapter; and
(2) related to an approved or commission modified acquisition or project.
(b) The term includes procurement, contractual, construction, operating, maintenance, financing, legal, regulatory, and project evaluation, analysis, and development costs incurred after the issuance of an order by the commission under this chapter.