The commission may not consider for ratemaking purposes:
(1) an expenditure for legislative advocacy, made directly or indirectly, including legislative advocacy expenses included in trade association dues;
(2) an expenditure for costs of processing a refund or credit under Section 53.110; or
(3) any other expenditure, including an executive salary, advertising expense, legal expense, or civil penalty or fine the commission finds to be unreasonable, unnecessary, or not in the public interest.