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CHAPTER 20:10:13



20:10:13:01        Definitions.

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 schedules.

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 be filed.

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 notice period.

20:10:13:17        Thirty days notice to public.

20:10:13:18        Utility shall post notice of proposed changes.

20:10:13:19        Utility shall give individual notice of proposed changes.

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 tariff schedules.

20:10:13:24        Effective date of schedules -- Suspension for investigation.

20:10:13:25        Old rates to remain in effect during suspension period.

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.

20:10:13:28        Symbols.

20:10:13:29        Purchaser of utility must adopt existing rates.

20:10:13:30        Purchasing utility to issue adoption notice.

20:10:13:31        Receivers and trustees must file adoption notice.

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 filed.

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 increases.

20:10:13:41        Comparison of sales, services, and revenues.

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 statements.

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 papers.

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 working capital.

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 information.

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 expenses.

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 interdepartmental transactions.

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 tax depreciation.

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 adjusted taxes.

20:10:13:96        Statement M -- Overall cost of service.

20:10:13:97        Statement N -- Allocated cost of service.

20:10:13:98        Statement O -- Comparison of cost of service.

20:10:13:99        Schedule O-1 -- Derivation of increased rates.

20:10:13:100      Statement P -- Fuel cost adjustment factor.

20:10:13:101      Statement Q -- Description of utility operations.

20:10:13:102      Statement R -- Purchases from affiliated companies.

20:10:13:103      Duplication of testimony and required information.

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.

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