11. For the purpose of calculating the expenses incurred, the costs for the provision of the waterworks or sewer service that are related to the following are taken into account:(1) buildings and land;
(2) the usual maintenance and repair of the installations or pipes of the system;
(3) the treatments and sampling of water and laboratory analyses;
(4) administration;
(5) other related expenses.
The capital costs and other expenses related to the provision of a waterworks or sewer service that may be apportioned over several years and that are related to the following are also taken into account:(1) the purchase, construction, replacement or major repairs of installations or components of the system;
(2) any study or any application for authorization or for a permit when required;
(3) other related expenses.