(1) The commission may include in a public utility's rates:
(a) the cost of resources acquired in accordance with a plan;
(b) demand-side management programs established and implemented in accordance with 69-3-1209;
(c) the cost-effective expenditures for improving the efficiency with which the public utility provides and its customers use utility services;
(d) the costs of complying with the planning requirements of this part; and
(e) the costs of complying with a competitive solicitation process conducted in accordance with 69-3-1207.
(2) The commission may adopt rules establishing criteria governing the extent of recovery of abandonment costs.
(3) The commission may not approve a bonus or adder in the cost of a new resource acquired after April 28, 2021, to provide additional compensation for costs such as environmental externalities unless the bonus or adder is necessary to compensate for a real and actual cost required by existing regulation or existing law.