Section 407-675-4 - MAXIMUM FUNDS RECOVEREDA.Temporary Surcharge for Infrastructure Replacement or Repair1.Large water utilities. A large water utility shall not implement or modify any Temporary Surcharge for Infrastructure Replacement or Repair that would result in an increase in revenue requirements greater than 3% of current revenue requirements, or if the modification of a surcharge would result in an increase in revenue requirements of greater than 10% over rates in effect after the last general rate increase; 2.Medium water utilities. A medium water utility shall not implement a or modify any Temporary Surcharge for Infrastructure Replacement or Repair that would result in an increase in revenue requirements greater than 5% of current revenue requirements or if the modification of a surcharge would result in an increase in revenue requirements of greater than 15% over rates in effect after the last general rate increase; 3.Small water utilities. A small water utility shall not implement or modify any Temporary Surcharge for Infrastructure Replacement or Repair that would result in an increase in revenue requirements greater than 7.5% of current revenue requirements, or if the modification of a surcharge would result in an increase in revenue requirements of greater than 20% over rates in effect after the last general rate increase. B.Capital Reserve Accounts1. The amount of a water utility's revenue requirement attributed to funding a capital reserve account shall not exceed: a. 1% of current gross utility plant if the utility is a large water utility; b. 3% of current gross utility plant if the utility is a medium utility ; and c. 5% of current gross utility plant if the utility is a small water utility. 2. The amount of the utility's revenue requirement attributed to fund a capital reserve account shall not exceed: a. 10% if the utility is a large water utilityb. 15% if the utility is a medium water utility; and c. 20% if the utility is a small water utility. 65- 407 C.M.R. ch. 675, § 4