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ORDER NO. PSC -2020 -0293 -AS -EI DOCKET NOS. 20200067 -EI, 20200069 -EI, Attachment A 20200070-EI,20200071-EI,20200092-EI PAGE 31 Gulf will riot accrue or seek recovery of AFVDC for any 2020; 2021; of 2022 SPP programs or projects.. g. FPL and Gulf will apply the utility's :most recent Commission -approved depreciation .Tates to calculate ;depreciation expense on all capitalized SPP cspcuditures;; 24. The Parties agree that costs incurred for programing; admuiistrative '.and .additional resources (" mplementation costs") are 'necessary for FPL and. Gulf to manage, and track SPP projects;on an annual basis and are incremental costs eligible -for cost recovery` through the SPPCRC, ,subject` only to. a reasonableness review o%:projected .implementation costs' and a prudence review of .actual nipiementation costs in the applicable.:SPPCRC proceeding. 25. Wlieiiever.FPL and/or Gulf.petition fora change to its Base rates and cliarges pursuant to sections 366.06 and/or366.07; Florida Statutes; the assets being recovered,through the SPPCRC that have been detern,uned prudent through a final true -up.: n the SPPCRC by the Commission as of the end of the hcstoric.,year presented in the Corapany's minimum filing requirements rnay, at the Comipany's option, be included in the Company's iniciimtin3titii g requirement schedules and included in retail rate base for the applicable testyear: :Oi ce recovery begins through base rates, these costs will simultaneously be removed from the SPPCRC. Tliereafter, new SPP;capital and. assets related to SPP programs that. were not included in the test',year used to set base rates may be submitted fori ecovery through the SPPCRC petitionprocess. 26. By;th' e earlier of April 30, 2021, or the date when FPL and/or Gulf is required to, file its projected 202'2'SPPCRC costs pursuant to the Order Establishing Procedure issued in the 12