PUBLIC UTILITIES RATE FILING RULES
20:10:13:02 Utilities must file tariff schedules.
20:10:13:03 Separate tariff schedules required for
each kind of service.
20:10:13:04 Arrangement of tariff schedules.
20:10:13:05 Form of tariff schedules prescribed.
20:10:13:06 Information required in tariff
20:10:13:07 Cancelled tariff schedules.
20:10:13:08 Exception to rules for the construction
of tariff schedules.
20:10:13:09 List of contracts with deviations to be
filed -- Form.
20:10:13:10 List of contracts with deviations to be
filed within 30 days.
20:10:13:11 Filing of tariff schedule rules.
20:10:13:12 Sample forms used by public utilities to
20:10:13:13 Assignment of section numbers.
20:10:13:14 Arrangement of rate schedules.
20:10:13:15 Thirty days notice to commission
required for tariff schedule changes.
20:10:13:16 Date of commission's receipt governs
20:10:13:17 Thirty days notice to public.
20:10:13:18 Utility shall post notice of proposed
20:10:13:19 Utility shall give individual notice of
20:10:13:20 Application requirements for rate
schedules filed on less than 30 days notice.
20:10:13:21 Authority must be noted on tariff for
rate schedules filed on less than 30 days notice.
20:10:13:22 Compliance with order.
20:10:13:23 Utilities to give public access to
20:10:13:24 Effective date of schedules --
Suspension for investigation.
20:10:13:25 Old rates to remain in effect during
20:10:13:26 Report to commission of tariff schedule
changes on notice.
20:10:13:27 Number of copies of report to be filed.
20:10:13:29 Purchaser of utility must adopt existing
20:10:13:30 Purchasing utility to issue adoption
20:10:13:31 Receivers and trustees must file
20:10:13:32 Identifying numbers of adoption notices.
20:10:13:33 New utility purchasing a plant must
issue new tariff schedule in its own name.
20:10:13:34 Utility already in business purchasing
plant must reissue rates in its own name.
20:10:13:35 Notices required when filing tariff
schedules in lieu of those of predecessor.
20:10:13:36 Sale contracts with deviations must be
20:10:13:37 Purchase contracts must be filed.
20:10:13:38 Withdrawal of tariff schedules.
20:10:13:39 Contents of letter of transmittal.
20:10:13:40 Contents of applications for rate
20:10:13:41 Comparison of sales, services, and
20:10:13:42 Comparison of rates.
20:10:13:43 Cost of service under the new rates.
20:10:13:44 Analysis of system costs for a 12-month
historical test year.
20:10:13:45 Reference data to be filed.
20:10:13:46 Other data relied on to be filed.
20:10:13:47 Working papers to be filed.
20:10:13:48 Federal energy regulatory commission's
uniform system of accounts to be generally followed.
20:10:13:49 Working papers sufficient to support the
filing shall be available on commission request.
20:10:13:50 Attestation by chief accounting officer
or other authorized accounting representative.
20:10:13:51 Statement A -- Balance sheet.
20:10:13:52 Statement B -- Income statements.
20:10:13:53 Statement C -- Earned surplus
20:10:13:54 Statement D -- Cost of plant.
20:10:13:55 Schedule D-1 -- Detailed plant accounts.
20:10:13:56 Schedule D-2 -- Plant addition and
retirement for test period.
20:10:13:57 Schedule D-3 -- Working papers showing
plant accounts on average basis for test period.
20:10:13:58 Schedule D-4 -- Plant account working
papers for previous years.
20:10:13:59 Schedule D-5 -- Working papers on
capitalizing interest and other overheads during construction.
20:10:13:60 Schedule D-6 -- Changes in intangible
plant working papers.
20:10:13:61 Schedule D-7 -- Working papers on plant
in service not used and useful.
20:10:13:62 Schedule D-8 -- Property records working
20:10:13:63 Schedule D-9 -- Working papers for plant
acquired for which regulatory approval has not been obtained.
20:10:13:64 Statement E -- Accumulated depreciation.
20:10:13:65 Schedule E-1 -- Working papers on
recorded changes to accumulated depreciation.
20:10:13:66 Schedule E-2 -- Working papers on
depreciation and amortization method.
20:10:13:67 Schedule E-3 -- Working papers on
allocation of overall accounts.
20:10:13:68 Statement F -- Working capital.
20:10:13:69 Schedule F-1 -- Monthly balances for
materials, supplies, fuel stocks, and prepayments.
20:10:13:70 Schedule F-2 -- Monthly balances for two
years immediately preceding test year.
20:10:13:71 Schedule F-3 -- Data used in computing
20:10:13:72 Statement G -- Rate of return.
20:10:13:73 Statement G -- Debt capital.
20:10:13:74 Statement G -- Preferred stock capital.
20:10:13:75 Statement G -- Common stock capital.
20:10:13:76 Schedule G-1 -- Stock dividends, stock
splits or changes in par or stated value.
20:10:13:77 Schedule G-2 -- Common stock
20:10:13:78 Schedule G-3 -- Reacquisition of bonds
or preferred stock.
20:10:13:79 Schedule G-4 -- Earnings per share for
claimed rate of return.
20:10:13:80 Statement H -- Operating and maintenance
20:10:13:81 Schedule H-1 -- Adjustments to operating
and maintenance expenses.
20:10:13:82 Schedule H-2 -- Cost of power and gas.
20:10:13:83 Schedule H-3 -- Working papers for
listed expense accounts.
20:10:13:84 Schedule H-4 -- Working papers for
20:10:13:85 Statement I -- Operating revenues.
20:10:13:86 Statement J -- Depreciation expense.
20:10:13:87 Schedule J-1 -- Expense charged other
than prescribed depreciation.
20:10:13:88 Statement K -- Income taxes.
20:10:13:89 Schedule K-1 -- Working papers for
federal income taxes.
20:10:13:90 Schedule K-2 -- Differences in book and
20:10:13:91 Schedule K-3 -- Working papers for
consolidated federal income tax.
20:10:13:92 Schedule K-4 -- Working papers for an
allowance for current tax greater than tax calculated at consolidated rate.
20:10:13:93 Schedule K-5 -- Working papers for
claimed allowances for state income taxes.
20:10:13:94 Statement L -- Other taxes.
20:10:13:95 Schedule L-1 -- Working papers for
20:10:13:96 Statement M -- Overall cost of service.
20:10:13:97 Statement N -- Allocated cost of
20:10:13:98 Statement O -- Comparison of cost of
20:10:13:99 Schedule O-1 -- Derivation of increased
20:10:13:100 Statement P -- Fuel cost adjustment
20:10:13:101 Statement Q -- Description of utility operations.
20:10:13:102 Statement R -- Purchases from affiliated
20:10:13:103 Duplication of testimony and required
20:10:13:104 Testimony and exhibits.
20:10:13:105 Rejection for noncompliance.
20:10:13:106 Commission may seek specific cost data.
20:10:13:107 Certain statements required.