(a) In the setting of rates to be paid by the consumers of utility services, the public utilities commission shall provide such consumers the maximum benefits derived by the utility from the use of such bonds.
(b) For the purpose of public disclosure, the public utilities commission, in every rate proceeding involving a public utility that is regulated by the public utilities commission under chapter 269 and which has utilized special purpose revenue bonds, shall make estimates of:
(1) The probable amounts that would have been incurred by the utility as capital costs if financing by means other than special purpose revenue bonds were utilized;
(2) The amount the utility pays for such bonds, including the principal and sinking fund requirements, the interest, and other expenses appropriately attributable to special purpose revenue bond financing; and
(3) The difference between (1) and (2), or the estimated savings realized by the consumers of the utility services.