1. When fixing or approving tariffs or the methodologies to be used by transmission system operators, distribution system operators, LNG facility operators or other regulated entities, including, where applicable, underground gas storage operators, regulatory authorities under Article 57 of Directive (EU) 2019/944 and Chapter X of Directive (EU) 2024/1788 shall take into account the costs incurred and investments made to comply with the obligations under this Regulation, insofar as they correspond to those of an efficient and structurally comparable regulated entity and are transparent.
The unit investment costs referred to in paragraph 2 may be used by the regulatory authorities to benchmark the costs incurred by operators.