32. When fixing or amending a tariff, the Régie shall
(1) determine the rate base for a distributor after taking into account, in particular, the fair value of the assets it considers prudently acquired and used and useful for the operation of a distribution system, the undepreciated research and development and marketing expenditures, the merchandising programs, the preliminary expenses and the working capital required for the operation of a distribution system;
(2) determine such total amount of expenditures as it considers necessary to cover the cost of providing the service concerned and such rate of return on the rate base of the distributor as it considers reasonable;
(3) take into account the cost of service by classes of consumers and the competition from other forms of energy;
(4) ascertain that the tariff and other conditions applicable to the supply, transmission, delivery and storage of natural gas are fair and reasonable.
The Régie may also use any other method it considers appropriate in the interest of the parties.