23 CAR pt. 462, Appendix H – Minimum Filing Requirements - Index of Schedules

Rules of Practice and Procedure

APPENDIX 8-1

Minimum Filing Requirements

INDEX OF SCHEDULES

Schedule	Description	Required By	OK	Toong	Distribution Count	OK	Wage	Scott
A. SUMMARY SCHEDULES
A-1	Calculation of Requested Increase in Revenue Requirement	X			X	X	X	X
A-2	Calculation of Requested Increase in Revenue Requirement - Coops		X	X
B. RATE BASE SCHEDULES
B-1	Derivation of Rate Base	X		X	X	X	X	X
B-2	Adjustments to Test Year Rate Base	X		X	X	X	X	X
B-3	Derivation of Test Year Rate Base	X		X	X	X	X	X
B-4	Calculation of Working Capital Assets	X			X	X	X	X
B-5	Average Working Capital Asset Account Balances	X			X	X	X	X
B-6	Non-Utility Property and Entertainment Facilities	X		X	X	X	X	X
B-7	Plant Held for Future Use	X		X	X	X	X	X
B-8	Schedule of Construction Work in Progress	X	X	X	X	X	X	X
B-9	Schedule of Retirement Work in Progress	X	X	X	X	X	X	X
B-10	Acquisition Adjustments	X		X	X	X	X	X
C. UTILITY OPERATING INCOME
C-1	Test Year and Pro Forma Year Statement of Utility Operating Income	X	X	X	X	X	X	X
C-2	Adjustments to Test Year Statement of Utility Operating Income	X	X	X	X	X	X	X
C-3	Derivation of Test Year Statement of Utility Operating Income	X	X	X	X	X	X	X
C-4	Calculation of Percentage of Uncollectible Accounts and Forfeited Discounts	X		X	X	X	X	X
C-5	Calculation of Revenue Conversion Factor	X			X	X	X	X
C-6	Other Expenditures	X	X	X	X	X	X	X
C-7	Advertising and Marketing	X	X	X	X	X	X	X
C-8	Taxes Other than Income Taxes	X	X	X	X	X	X	X
C-9	Investment Tax Credits	X			X	X	X	X
C-10	Accumulated Deferred Income Taxes	X			X	X	X	X
C-11	Calculation of Current Income Tax Expense	X			X	X	X	X
C-12	Calculation of Deferred Income Tax Expense	X			X	X	X	X
D. COST OF CAPITAL
D-1.1	Cost of Capital - Per Books Test Year	X			X	X	X	X
D-1.2	Cost of Capital - Projected Test Year	X			X	X	X	X
D-1.3	Cost of Capital - Pro Forma Year	X			X	X	X	X
D-1.4	Cost of Capital - Coops		X	X
D-2.1	Cost of Long-Term Debt - Per Books Test Year	X	X	X	X	X	X	X
D-2.2	Cost of Long-Term Debt - Projected Test Year	X	X	X	X	X	X	X
D-2.3	Cost of Long-Term Debt - Pro Forma Year	X	X	X	X	X	X	X
D-3.1	Cost of Preferred Stock - Per Books Test Year	X			X	X	X	X
D-3.2	Cost of Preferred Stock - Projected Test Year	X			X	X	X	X
D-3.3	Cost of Preferred Stock - Pro Forma Year	X			X	X	X	X
D-4	Cost of Common Equity	X			X	X	X	X
D-5.1	Cost of Other Capital Items - Per Books Test Year	X			X	X	X	X
D-5.2	Cost of Other Capital Items - Projected Test Year	X			X	X	X	X
D-5.3	Cost of Other Capital Items - Pro Forma Year	X			X	X	X	X
D-6.1	Calculation of Current, Accrued, and Other Liabilities	X			X	X	X	X
D-6.2	Liability Account Balances	X			X	X	X	X
D-6.3	Interest Bearing Liabilities' Expense Information	X			X	X	X	X
D-7	Advances for Construction and Contributions in Aid of Construction	X			X	X	X	X

INDEX OF SCHEDULES

Schedule Description

E. FINANCIAL STATEMENTS AND STATISTICAL SCHEDULES

E-1 Balance Sheet - Total Company E-2 Income Statement - Total Company E-3 Other Income and Deductions E-4 Adjustments to Other Income and Deductions E-5 Audited Financial Statements E-6 Standard Journal Entries E-7 Reserved for Future Use E-8 Reserved for Future Use E-9 Chart of Accounts E-10 Organizational Chart E-11.1 Per Book Billing Determinants and Revenues - Test Year E-11.2 Billing Determinants - Pro Forma Year E-12 Operating Statistics E-13 Other Operating Statistics E-14 Calculation of AFUDC E-15 Cushion Gas Storage E-16 Working Gas Storage E-17 Trial Balance

X	X	X	X	X	X	X
X	X	X	X	X	X	X
X	X	X	X	X	X	X
X	X	X	X	X	X	X
X	X	X	X	X	X	X
X	X	X	X	X	X	X
X	X	X	X	X	X	X


X	X	X	X	X	X	X
X	X	X	X	X	X	X
X	X	X	X	X	X
X	X	X	X	X	X
				X	X
X	X	X	X	X	X	X
X	X	X	X	X	X	X
			X
			X
X	X	X	X	X	X	X

F. DEPRECIATION SCHEDULES

F-1.1 Historical Test Year Depreciation Information F-1.2 Partially Projected Test Year Depreciation Information F-1.3 Pro Forma Year Depreciation Information F-2.1 Historical Test Year Depreciation Information - Coops F-2.2 Partially Projected Test Year Depreciation Information - Coops F-2.3 Pro Forma Year Depreciation Information - Coops

X			X	X	X	X
X			X	X	X	X
X			X	X	X	X
	X	X
X	X
X	X
X	X

G. COST OF SERVICE / COST SEPARATION SCHEDULES

G-1 Cost of Service Study - Summary G-2 Cost of Service Study - Rate Base Detail G-3 Cost of Service Study - Revenue and Expense Detail G-4 Development of Allocation Group G-5.1 Load Data and Rate Schedule or Class Information G-5.2 Load Data and Rate Schedule or Class Information G-6 Test Year Statement of Cost of Service by Function G-7 Jurisdictional Separation of Rate Base G-8 Jurisdictional Separation of Expenses G-9 Analysis of Intrastate Toll Revenues G-10 Separation of Costs to Unregulated Activities G-11 Special Cost Studies

X		X	X	X	X
X		X	X	X	X
X		X	X	X	X
X		X	X	X	X
X	X	X
			X	X	X
	X
						X
						X
						X
						X
						X

H. EFFECT OF PROPOSED TARIFF SCHEDULES

H-1 Summary of Revenues by Rate Class - Present and Proposed Rates H-2 Analysis of Revenue by Detailed Rate Schedule H-3 Typical Bill Analysis H-4 Bill Frequency Analysis H-5 Derivation of Rate Designs by Rate Schedule H-6 Wholesale Power Billing H-7 Summary of Revenues by Rate Class - Present and Proposed Rates H-8 Summary of Revenues by Rate Element H-9 Typical Bill Analysis H-10 Tariffs

X		X	X	X	X
X		X	X	X	X
X		X	X	X	X
X		X	X	X	X
X		X	X	X	X
	X	X
	X
						X
						X
						X
						X

A. SUMMARY SCHEDULE

Schedule

A-1

A-2

Description

Calculation of Requested Increase in Revenue Requirement

Calculation of Requested Increase in Revenue Requirement - Coops

Required of:

Electric Oil	O & T Coop	Distribution Coop	Gas	Water	Sector	Telephone
X		X	X	X	X
	X	X

Explanation: Schedule showing test year information and the calculation of Arkansas jurisdictional revenue requirement and revenue deficiency as determined by separate supporting schedules.

I. Test Year Information

1 Provide the ending date of the test year. (mm/dd/yyyy) 2 Specify whether the test year is completely historical or partially projected.

II. Calculation of Revenue Requirement

Line No.	Line Item Description	Arkansas Jurisdiction
1	Adjusted Rate Base (a)
2	Adjusted Operating Revenue (a)
3	Adjusted Operating Expense (a)
4	Adjusted Operating Income (L.2 - L.3)
5	Current Rate of Return (L.4 / L.1)
6	Required Rate of Return (b)
7	Required Operating Income (L.1 x L.6)	-
8	Operating Income Deficiency (L.7 - L.4)
9	Revenue Conversion Factor (c)
10	Revenue Deficiency (L.8 x L.9)	-
11	Total Non-Fuel Revenue Requirement (L.2 + L.10)
12	Adjusted Revenues Other Than Rate Schedule Revenue (a)
13	Rate Schedule Revenue Requirement (L.11 - L.12)
14	Percentage Increase in Total Revenue Requirement (L.10 / L.2)
	Supporting Schedules (a) G-1 (b) D-1.3 (c) C-5, or composite from G-1 if determined by rate class

Explanation: Schedule showing test year information and the calculation of Arkansas jurisdictional revenue requirement and revenue deficiency as determined by separate supporting schedules.

I. Test Year Information

1 Provide the ending date of the test year. (mm/dd/yyyy) 2 Specify whether the test year is completely historical or partially projected.

II. Calculation of Revenue Requirement

Line No.	Line Item Description	Arkansas Jurisdiction
1	Adjusted Operating Revenue (a)
2	Adjusted Operating Expense (a)
3	Adjusted Operating Income (L.2 - L.3)
4	Requested Return Amount (b)
5	Revenue Deficiency (L.4 - L.3)
6	Total Base Rate Revenue Requirement (L.1 + L.5)
7	Adjusted Revenues Other Than Rate Schedule Revenue (a)
8	Rate Schedule Revenue Requirement (L.6 - L.7)
9	Percentage Increase in Total Revenue Requirement (L.5 / L.1)

Supporting Schedules

(a) G-1 (b) D-1.4

B. RATE BASE SCHEDULES

Schedule

Description

B-1 Derivation of Rate Base B-2 Adjustments to Test Year Rate Base B-3 Derivation of Test Year Rate Base B-4 Calculation of Working Capital Assets B-5 Average Working Capital Asset Account Balances B-6 Non-Utility Property and Entertainment Facilities B-7 Plant Held for Future Use B-8 Schedule of Construction Work in Progress B-9 Schedule of Retirement Work in Progress B-10 Acquisition Adjustments

Explanation: Schedule showing derivation of rate base by component.

(1) Line No.	(2) Description	(3) Test Year (a)	(4) Pro Forma Adjustments (b)	(5) Pro Forma Year (Col. 3 + Col. 4) (A)
1	Gross Utility Plant-in-Service
2	Less: Accumulated Depreciation
3	Net Utility Plant-in-Service
4	Plant Held for Future Use
5	Construction Work in Progress
6	Working Capital Assets
7	Other (Specify)
8	Total Rate Base

Supporting Schedules

(a) B-3

(b) B-2

Recap Schedules

(A) G-2

Explanation: Schedule showing pro forma adjustments to test year original cost or projected original cost rate base detailed by adjustment number and account.

(1) Line No.	(2) Description	(3) Pro Forma Adjustment No. RB-1*	(4) Pro Forma Adjustment No. RB-2*	(5) Pro Forma Adjustment No. RB-3*	# Pro Forma Adjustment No. RB-#*	# Total Pro Forma Adjustments (A)
1	Gross Utility Plant in Service (by detailed plant account (3##), subtotaled by function)
2	Accumulated Depreciation (by detailed plant account (3##), subtotaled by function)
3	Plant Held for Future Use (by account, subtotaled by function)
4	Construction Work in Progress (a) (by detailed plant account (3##), subtotaled by function)
5	Working Capital Assets (b) (total for each adjustment)
6	Other (Specify) (by account)
7	Total Rate Base Adjustments

Supporting Schedules

(a) B-8

(b) B-4

Supporting schedule(s) to provide amounts by subaccounts

(including detailed plant accounts)

Others as needed

Recap Schedules

(A) B-1

Explanation: Schedule showing derivation of test year rate base.

(1)	(2)	(3)	(4)	(5)
Line No.	Description	Actual Amount per Trial Balance at End of Historical Portion of Test Year (a)	Adjustments for Projected Portion of Test Year*	Total Test Year (Col. 3 + Col. 4) (A)
1	Gross Utility Plant in Service (by detailed plant account (3##), subtotaled by function)
2	Less: Accumulated Depreciation (by detailed plant account (3##), subtotaled by function)
3	Net Utility Plant in Service
4	Plant Held for Future Use (b) (total only)
5	Construction Work in Progress (c) (by detailed plant account (3##), subtotaled by function)
6	Working Capital Assets (B) (total only)
7	Other (Specify) (d) (totals only)
8	Total Rate Base

Supporting Schedules

(a) E-17

(b) B-7, if needed

(d) B-10

Supporting schedule(s) to provide amounts by subaccounts (including detailed plant accounts) Others as needed

Recap Schedules

(A) B-1

(B) B-4

Explanation:

Schedule showing calculation of working capital assets necessary to provide utility service. Column 6 should include only asset accounts that meet the following criteria: (1) is necessary for providing utility service; (2) is not included elsewhere in rate base; (3) does not accrue income that is not included in operating revenue. [NOTE: Working capital may be calculated using either method I or II below; however, regardless of method chosen, information required for method I shall be supplied.]

I. Average Working Capital Assets Method

(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)
Line No.	Account Number	Account Title	Balance at end of Test year (a)	Adj. Needed to Achieve 13-Month Average (B) (Col. 6 - Col. 4)	13-Month Average (a)	Other Adjustment (B)	Other Adjustment Ref. No.*	Pro Forma WCA (A) (Col. 6 + Col. 7)
		Total

Include one of the following reference numbers for each adjustment: (1) - Non-utility, (2) - Provided for elsewhere in the Cost of Service, (3) - Interest-Bearing and income not included in operating revenue, (4) - 13-Month Average is not representative of normal account balance. If reference number (4) is given as a reason, supporting schedule should be used, unless zero or end of year balance is used. Additional reference numbers can be added if needed.

Supporting Schedules

(a) B-5

Others as needed

Recap Schedules

(A) B-1

(B) B-2

II. Lead-Lag Study Method

Provide the summary results and main components of a fully-developed lead-lag study including ALL supporting workpapers. A fully-developed lead-lag study includes both working capital provided/required by operations (based on leads and lags in revenue and expense accounts) and working capital provided/required that is reflected in certain balance sheet accounts not encompassed by the leads and lags. The results of the lead-lag study should be presented as two amounts: working capital provided and working capital required. Working capital required represents a rate base asset, and should be presented as a component of rate base in lieu of the average working capital assets. Working capital provided represents a funding source and should be presented as a component of capital structure in lieu of average zero-cost liabilities.

Explanation: Schedule showing balances for all assets other than plant accounts by subaccount for the 13 months ending with the last month of the test year. Subaccount Descriptions should provide a detailed discussion of the purpose of the subaccount, using examples if needed.

I. Working Capital Assets

Line No.	Acct. No.	Account Title	Beg of Test Year	End of Month 1	End of Month 2	End of Month 3	End of Month 4	End of Month 5	End of Month 6	End of Month 7	End of Month 8	End of Month 9	End of Month 10	End of Month 11	End of Test Year (a)(A)	13-Month Average (A)

Supporting Schedules

(a) B-17

Others as needed

Recap Schedules

(A) B-4

II. Subaccount Descriptions

Acct.

No.

Account Title

Account Description

Explanation: List of all non-utility property and entertainment facilities held by utility. This schedule is not required unless the Company is proposing to include some portion of these items in its cost of service.

(1)	(2)	(3)	(4)	(5)	(6)
Line No.	Account No.	Type of Property	Actual Amount per Trial Balance at End of Historical Portion of Test Year (a)	Adjustments for Projected Portion of Test Year*	Total Test Year (Col. 4 + Col. 5)

Total (A)

Use this column only if the test period is partially projected.

Supporting Schedules

(a) E-17

Others as needed

Recap Schedules

(A) B-3

Explanation: List of plant held for future use by utility, subtotaled by function. This schedule is not required unless the Company is proposing to include some portion of these items in its cost of service.

(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)
Line No.	Account Number	Acquisition Date	Type of Property	Explanation of Projected Use	Actual Amount per Trial Balance at End of Historical Portion of Test Year (a)	Adjustments for Projected Portion of Test Year*	Total Test Year (Col. 6 + Col. 7)	Actual Amount per Trial Balance at End of Historical Portion of Test Year (a)	Adjustments for Projected Portion of Test Year*	Total Test Year (Col. 9 + Col. 10)

Total (A)

Use this column only if the test period is partially projected.

Recap Schedules

(A) B-3

Supporting Schedules

(a) E-17

Others as needed

Explanation: A schedule of individual construction projects, grouped by function, that support the test year amount of CWIP included on Schedule B-3 and proposed additions to Gross Plant on Schedule B-2. Subtotals should be included for each function. All projects under $500,000 may be grouped by function by Major Gas and Electric utilities and projects under $250,000 may be grouped by function by Non-Major utilities.

(1) Project Identifying Number	(2) Description of Construction	(3) CWIP at end of Test Year (A)	(4) Date of Last Construction Activity	(5) Projected Start Date of Projects to be Started in Pro Forma Year	(6) Projected Date of Completion and Inclusion in Gross Plant	(7) CWIP completed and included in Gross Plant in Pro Forma Year* (B)	(8) Projected Final Cost of Completed Projects not included in Col. 7

Total

(a)

Supporting Schedules

(a) E-17

Others as needed

Recap Schedules

(A) B-3

(B) B-2, F-2.3 for AECC

Explanation: A schedule of individual retirement projects at the end of the test year and projected in the pro forma year, subtotaled by function. All projects under $500,000 may be grouped by function by Major Gas and Electric utilities and projects under $250,000 may be grouped by function by Non-Major utilities. Provide details of the cost of removal and/or salvage.
(1) Project Identifying Number	(2) Description of Retirement	(3) RWIP at end of Test Year*	(4) Date of Last Activity	(5) Projected Start Date of Projects to be Started in Pro Forma Year	(6) Projected Date of Retirement/Project Completion	(7) Retirement/RWIP completed in Pro Forma Year* (A)	(8) Projected Final Cost of Completed Projects not included in Col. 7
	Total
	Supporting Schedules As needed					Recap Schedules (A) B-2, F-2.3 for AECC

Explanation: Schedule showing all acquisition adjustments and the related annual amortization amounts.

(1)	(2)	(3)	(4)	(5)	(6)	(7)
Line No.	Account Number	Description	Acquisition Date	Actual Amount per Trial Balance at End of Historical Portion of Test Year (a)	Adjustments for Projected Portion of Test Year*	Total Test Year (Col. 5 + Col. 6)

Total (A)(B)

Use these columns only if the test period is partially projected.

Supporting Schedules

(a) E-17

Others as needed

Recap Schedules

(A) B-3

(B) C-1 (if applicable)

Explanation: Schedule showing all acquisition adjustments and the related annual amortization amounts.
(1)	(2)	(3)	(8)	(9)	(10)
Line No.	Account Number	Description	Actual Amount per Trial Balance at End of Historical Portion of Test Year (a)	Accumulated Amortization Adjustments for Projected Portion of Test Year*	Total Test Year (Col. 8 + Col. 9)













* Use these columns only if the test period is partially projected.
Supporting Schedules (a) E-17 Others as needed			Recan Schedules (A) B-3 (B) C-1 (if applicable)

Explanation: Schedule showing all acquisition adjustments and the related annual amortization amounts.

(1)	(2)	(3)	(11)	(12) Annual Amortization	(13)
Line No.	Account Number	Description	Actual Amount per Trial Balance at End of Historical Portion of Test Year (a)	Adjustments for Projected Portion of Test Year*	Total Test Year (Col. 11 + Col. 12)

Use these columns only if the test period is partially projected.

Supporting Schedules

(a) E-17

Others as needed

Recap Schedules

(A) B-3

(B) C-1 (if applicable)

C. UTILITY OPERATING INCOME

Schedule

Description

C-1 Test Year and Pro Forma Year Statement of Utility Operating Income C-2 Adjustments to Test Year Statement of Utility Operating Income C-3 Derivation of Test Year Statement of Utility Operating Income C-4 Calculation of Percentage of Uncollectible Accounts and Forfeited Discounts C-5 Calculation of Revenue Conversion Factor C-6 Other Expenditures C-7 Advertising and Marketing C-8 Taxes Other than Income Taxes C-9 Investment Tax Credits C-10 Accumulated Deferred Income Taxes C-11 Calculation of Current Income Tax Expense C-12 Calculation of Deferred Income Tax Expense

Required of:
Electric ICU	G & T Coop	Distribution Coops	Gas	Water	Sewer	Telephone
X	X	X	X	X	X	X
X	X	X	X	X	X	X
X	X	X	X	X	X	X
X		X	X	X	X	X
X			X	X	X	X
X			X	X	X	X
X	X	X	X	X	X	X
X	X	X	X	X	X	X
X	X	X	X	X	X	X
X			X	X	X	X
X			X	X	X	X
X			X	X	X	X
X			X	X	X	X

Explanation: Schedule showing test year and pro forma year statement of utility operating income

(1) Acct No.	(2) Description	(3) Amount at end of Test Year (a)	(4) Adjustments (b)	(5) Pro Forma Year (A)
Operating Revenue: by rate class
Total Sales Revenue
Other Operating Revenue
Total Operating Revenue
Operating Expenses: by account, subtotaled by function
Total Operating Expense
Net Utility Operating Income

Supporting Schedules

(a) C-3 if test year includes projections; E-17 if entirely historical

(b) C-2

Recap Schedules

(A) G-3

Schedule showing adjustments to the test year statement of utility operating income by account and by adjustment. Do not include adjustments for Explanation: proposed rate changes on this schedule. Adjustments for proposed rates changes should be shown on Schedule H-1.

(1) Acct. No.	(2) Description	(3) Adj. No. IS-1*	(4) Adj. No. IS-2*	(#) Adj. No. IS-#*	(#) Total Adjustments (a)(A)
	Operating Revenue: by rate class
	Total Sales Revenue
	Other Operating Revenue
	Total Operating Revenue
	Operating Expenses: by account, subtotaled by function
	Total Operating Expense
	Net Utility Operating Income

*Reflects Operating Income components of Pro Forma Adjustments which may also contain Rate Base adjustments.

Supporting Schedules

(a) As needed

Recap Schedules

(A) C-1

Explanation: Schedule showing the derivation of projected test year statement of utility operating income from financial records of the Company by account, subtotaled by function. This schedule is not necessary if an entirely historical test year is being used.

(1) Account Number	(2) Account Description	(3) Actual Amount per Trial Balance for Historical Portion of Test Year (a)	(4) Projected Activity for Projected Portion of Test Year	(5) Total Test Year (Col. 3 + Col. 4) (A)
	Operating Revenue: by rate class
	Total Sales Revenue
	Other Operating Revenue
	Total Operating Revenue
	Operating Expenses: by account, subtotaled by function
	Total Operating Expense
	Net Utility Operating Income

Supporting Schedules

(a) E-17

Recap Schedules

(A) C-1

Explanation: Schedule showing the gross jurisdictional operating revenues and the amount of uncollectible accounts written off and forfeited discounts, if collected, by rate class for the test year and the last four (4) non-overlapping fiscal years. Amounts in Column 4 should be net write-offs (gross write-offs minus recoveries), not provision for expense in income statement. If test year is partially projected, use five (5) preceding non-overlapping fiscal years.

(1)	(2)	(3)	(4)	(5)	(6)	(7)
Line No.	Description	Arkansas Jurisdictional Operational Revenues	Arkansas Jurisdictional Uncollectibles Written off (Net of Recoveries)	Uncollectibles Ratio (Col. 4 / Col. 3) (A)	Arkansas Jurisdictional Forfeited Discounts	Forfeited Discounts Ratio (Col. 6 / Col. 3) (A)
1	Five Year Total by Rate Class
2	Rate Class
3	Rate Class
4	Test Year (or Prior Year) Total by Rate Class
5	Rate Class
6	Rate Class
7	Prior Year Total by Rate Class
8	Rate Class
9	Rate Class
10	Prior Year Total by Rate Class
11	Rate Class
12	Rate Class
13	Prior Year Total by Rate Class
14	Rate Class
15	Rate Class
16	Prior Year Total by Rate Class
17	Rate Class
18	Rate Class

Supporting Schedules

As needed

Recap Schedules

(A) C-5

Explanation: Schedule showing incremental taxes and uncollectible accounts on incremental operating revenues and the development of a revenue conversion factor by rate class.

(1)	(2)	(3)	(4)	(5)	(6)
Line No.	Description	Total	[Rate Class]	[Rate Class]	[Rate Class]
1	Arkansas Corporate Tax Rate
2	Federal Corporate Tax Rate
3	Composite Tax Rate (1)
4	Uncollectible Accounts Ratio (a)
5	Forfeited Discounts Ratio (a)
6	Revenue Conversion Factor (2) (A)
(1)	Composite Tax Rate = L1 + (1-L1)(L2)
(2)	Revenue Conversion Factor = 1 / ((1-L3)(1-L4+L5))

Supporting Schedules

(a) C-4

Recap Schedules

(A) A-1, G-1

Explanation: Disclosure of all expenditures in support of or membership in social, recreational, fraternal, religious clubs or organizations, Chambers of Commerce, and civic associations, lobbying or charitable contributions which are included in the test year utility operating expense. Include these expenditures for the utility, as well as the service company or other affiliate, if included in test year utility operating expense.
(1) Line No.	(2) Account Number	(3) Expenditure Description	(4) Actual Test Year Booked Amount	(5) Projected Portion of Test Year Amount
		TOTAL
Supporting Schedules As needed			Recap Schedules As needed

Explanation: Disclosure of all expenditures for advertising or marketing which are included in the test year utility operating expense. Include any of these expenditures for the utility, as well as the service company or other affiliate, if included in test year utility operating expense.
(1)	(2)	(3)	(4)	(5)
Line No.	Account Number	Expenditure Description and Purpose	Actual Test Year Booked Amount	Projected Portion of Test Year Amount
		TOTAL
Supporting Schedules As needed			Recap Schedules C-1

Explanation: A schedule showing, by major category and state, all taxes other than income charged to operating expense for the test year and pro forma year.

(1) Line No.	(2) Subaccount Number	(3) Description	(4) Test Year (A)	(5) Pro Forma Year (A)
1		Ad Valorem Taxes (by state)
2		FICA
3		Unemployment Taxes
4		Other
5		Total

Supporting Schedules

As needed

Recap Schedules

(A) C-1

Explanation:	A schedule showing the calculation of the total company Investment Tax Credits (ITC) realized in the test year and pro forma year and ratable amortization of accumulated investment tax credits to operating income.

I. Indicate option applicable for ratemaking purposes.

II.

(1) Line No.	(2) Description	(3) Test Year	(4) Pro Forma Year
1	ITC recognized in the current year (A)
2	Ratable portion of Post-1970 accumulated deferred investment tax credits (Credit) (A)
3	Total Post-1970 accumulated deferred investment tax credits (Credit) (B)
4	Ratable portion of Pre-1971 accumulated deferred investment tax credits (A)
5	Total Pre-1971 accumulated deferred investment tax credits (B)

Supporting Schedules As needed

Recap Schedules

(A) C-1

(B) D-5.1, D-5.2,

D-5.3, D-1.1,

D-1.2, D-1.3

Explanation:	A schedule showing the total company balances of Accumulated Deferred Income Taxes (ADIT) as of the end of the historical test year or the historical portion of a projected test year and pro forma year end. Further, distinguish between depreciation-related ADIT and non-depreciation related ADIT.
(1) Line No.	(2) Description	(3) Balance at end of historical portion of Test Year	(4) Balance at end of Pro Forma Year
1	Depreciation related ADIT - Federal
2	Non-Depreciation related ADIT - Federal
3	Depreciation related ADIT - State
4	Non-Depreciation related ADIT - State
5	Total ADIT
	Supporting Schedules Other as needed		Recap Schedules D-5.1, D-5.2, D-5.3, D-1.1, D-1.2, D-1.3

Explanation: A schedule showing the calculation of current federal and state income taxes charged to operations for the test year and pro forma year.
(1) Line No.	(2) Description	(3) Test Year	(4) Pro Forma Year
1	Revenue (a)
2	O&M Expenses (a)
3	Depreciation (a)
4	Taxes Other than Income Taxes (a)
5	Income Before Income Tax & Interest
6	Adjustments to Income
7	Additions
8	Deductions
9	Taxable Income
10	State Tax Calculation
11	Taxable Income
12	State Adjustments (Specify)
13	State Taxable Income
14	State Income Tax (before credits)
15	State Tax Adjustments (Specify)
16	Total State Income Tax (A)
17	Federal Tax Calculation
18	Taxable Income
19	Federal Adjustments (Specify)
20	Federal Taxable Income
21	Federal Income Tax (before credits)
22	Federal Tax Adjustments (Specify)
23	Total Federal Income Tax (A)
24	Total Current Income Tax
	Supporting Schedules (a) C-1 Others as needed		Recap Schedules (A) C-1

Explanation:	A schedule showing the calculation of deferred income tax expense. Amounts in the Credit columns should be identified as a turn-around of past deferrals or other.
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)
Line No.	Description	Test Year (A)			Pro Forma Year (A)
		Debit	Credit	Net	Debit	Credit	Net
1	Deferred State Income Tax Expense
2	Tax Depreciation
3	Other (Specify)
4	Total Deferred State Income Tax Expense
5	Deferred Federal Income Tax Expense
6	Tax Depreciation
7	Other (Specify)
8	Total Deferred Federal Income Tax Expense
	Supporting Schedules					Recap Schedules
	As needed					(A) C-1

D. COST OF CAPITAL

Schedule Description

Required of:

Checks	IOU	G & T Coop	Distribution	Coops	Gas	Water	Sport	Telephone
D-1.1	Cost of Capital - Per Books Test Year	X			X	X	X	X
D-1.2	Cost of Capital - Projected Test Year	X			X	X	X	X
D-1.3	Cost of Capital - Pro Forma Year	X			X	X	X	X
D-1.4	Cost of Capital - Coops		X	X
D-2.1	Cost of Long-Term Debt - Per Books Test Year	X	X	X	X	X	X	X
D-2.2	Cost of Long-Term Debt - Projected Test Year	X	X	X	X	X	X	X
D-2.3	Cost of Long-Term Debt - Pro Forma Year	X	X	X	X	X	X	X
D-3.1	Cost of Preferred Stock - Per Books Test Year	X			X	X	X	X
D-3.2	Cost of Preferred Stock - Projected Test Year	X			X	X	X	X
D-3.3	Cost of Preferred Stock - Pro Forma Year	X			X	X	X	X
D-4	Cost of Common Equity	X			X	X	X	X
D-5.1	Cost of Other Capital Items - Per Books Test Year	X			X	X	X	X
D-5.2	Cost of Other Capital Items - Projected Test Year	X			X	X	X	X
D-5.3	Cost of Other Capital Items - Pro Forma Year	X			X	X	X	X
D-6.1	Calculation of Current, Accrued, and Other Liabilities	X			X	X	X	X
D-6.2	Liability Account Balances	X			X	X	X	X
D-6.3	Interest Bearing Liabilities' Expense Information	X			X	X	X	X
D-7	Advances for Construction and Contributions in Aid of Construction	X			X	X	X	X

D-1.1 Cost of Capital - Per Books Test Year D-1.2 Cost of Capital - Projected Test Year D-1.3 Cost of Capital - Pro Forma Year D-1.4 Cost of Capital - Coops D-2.1 Cost of Long-Term Debt - Per Books Test Year D-2.2 Cost of Long-Term Debt - Projected Test Year D-2.3 Cost of Long-Term Debt - Pro Forma Year D-3.1 Cost of Preferred Stock - Per Books Test Year D-3.2 Cost of Preferred Stock - Projected Test Year D-3.3 Cost of Preferred Stock - Pro Forma Year D-4 Cost of Common Equity D-5.1 Cost of Other Capital Items - Per Books Test Year D-5.2 Cost of Other Capital Items - Projected Test Year D-5.3 Cost of Other Capital Items - Pro Forma Year D-6.1 Calculation of Current, Accrued, and Other Liabilities D-6.2 Liability Account Balances D-6.3 Interest Bearing Liabilities' Expense Information D-7 Advances for Construction and Contributions in Aid of Construction

Explanation: Schedule showing elements of actual total company capital structure and the related costs at the end of the historical test year. Schedule D-1.1 should only be completed if the company is filing 12 months of actual historical test year data.

(1)	(2)	Per Books Test Year as of mm/dd/yyyy
		(3)	(4)
Line No.	Description	Amount (a)(A)	Rate % (c)
1	Long-Term Debt
2	Preferred Stock
3	Common Equity
4	Accumulated Deferred Income Taxes
5	Pre-1971 ADITC
6	Post-1970 ADITC
7	Customer Deposits
8	Short-Term/Interim Debt
9	Current, Accrued, and Other Liabilities
10	Capital Leases
11	Other Capital Items
12	Totals
		(b)

Supporting Schedules

(a) E-1

(b) Total Amount must match Schedule E-1

Recap Schedules

(A) D-1.3

Explanation: Schedule showing elements of actual total company capital structure and the related costs at the end of the projected test year. Schedule D-1.2 should only be completed if the company is filing a partially projected test year.

(1) Line No.	(2) Description	Projected Test Year as of mm/dd/yyyy
		(3) Amount (a) Per Books	(4) Adjustments for Projected Portion of Test Year	(5) Amount Projected Test Year (A)	(6) Rate % (c)
1	Long-Term Debt
2	Preferred Stock
3	Common Equity
4	Accumulated Deferred Income Taxes
5	Pre-1971 ADITC
6	Post-1970 ADITC
7	Customer Deposits
8	Short-Term/Interim Debt
9	Current, Accrued, and Other Liabilities
10	Capital Leases
11	Other Capital Items
12	Totals
		(b)

Supporting Schedules

(a) E-1 (b) Total Amount must match Schedule E-1 (c) Rates must be adequately cross-referenced to applicable D schedules

Recap Schedules

(A) D-1.3

Explanation: Schedule showing elements of actual total company capital structure and the related costs at the end of the pro forma year.

(1) Line No.	(2) Description	Pro Forma Year as of mm/dd/yyyy
		(3) Amount Beginning of Pro Forma Year (a)	(4) Pro Forma Adjustments	(5) Amount End of Pro Forma Year	(6) Proportion (Amount/Total)	(7) Rate % (b)	(8) Weighted Cost % (Col. 6 x Col.7)
1	Long-Term Debt
2	Preferred Stock
3	Common Equity
4	Accumulated Deferred Income Taxes
5	Pre-1971 ADITC
6	Post-1970 ADITC
7	Customer Deposits
8	Short-Term/Interim Debt
9	Current, Accrued, and Other Liabilities
10	Capital Leases
11	Other Capital Items
12	Totals						(A)
Supporting Schedules (a) D-1.1 or D-1.2 (b) Rates must be adequately cross-referenced to applicable D schedules							Recap Schedules (A) A-1

Explanation: Schedule showing cost of capital for Cooperatives.

I.	(1) Line No.	(2) Description
	1	Long-Term Debt (a)
	2	Membership Equity (a)
	3	Customer Deposits and Other Capital Items (a)
	4	Test Year Principal Payments
	5	Test Year Interest Payments
	6	SECTION 8, APPENDIX 8-1
	7	Test Year Times Interest Earned Ratio
	8	Calendar Year Times Interest Earned Ratio
	9	Calendar Year Times Interest Earned Ratio (most recent prior three years)
II.	10	Requested Times Interest Earned Ratio
	11	Requested Return Amount (A)
III.	12	Detailed Calculation and Explanation of Requested Return Amount in II. above.
IV.	13	Explain the details of the cooperative's capital credit rotation policy.
V.	14	Explain the details of the cooperative's equity management plan.

Supporting Schedules

(a) E-1

As needed

Recap Schedules

(A) A-2

Explanation: Schedule showing computation of cost of total company long-term debt at the end of the historical test year. Schedule D-2.1 should only be completed if the company is filing 12 months of actual historical test year data.

(1)	(2)	Per Books Test Year as of mm/dd/yyyy - Long-Term Debt by Issue Including Current Maturities
		(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)
Line No.	Description of Debt	Issue Date	Maturity Date	Amount Outstanding (a)	Unamortized Net Disc/Prem/Exp, Gain/Loss on Reacquired Debt Accts (a)	Net Proceeds (Col. 5 +/- Col. 6)	Stated Rate %	Annual Interest (Col. 5 x Col. 8)	Amortization Net Disc/Prem & Expense	Annual Cost (Col. 9 +/- Col. 10)
1
2
3
4
5
6
7
8
9
10	Totals
11								Embedded Cost Rate - (Col. 11 total / Col. 7 total)		(A)
Supporting Schedules (a) E-1									Recap Schedules (A) D-1.1

Explanation: Schedule showing computation of cost of total company long-term debt at the end of the projected test year. Schedule D-2.2 should only be completed if the company is filing a partially projected test year.

(1)	(2)	(3)	(4)	(5)	Projected Test Year as of mm/dd/yyyy - Long-Term Debt by Issue Including Current Maturities
					(6)	(7)	(8)	(9)	(10)	(11)	(12)	(13)
Line No.	Description of Debt	Issue Date	Maturity Date	Amount Outstanding per Books (a)	Unamortized Net Disc/Prem/Exp, Gain/Loss on Resc-quired Debt Accts (a)	Net Proceeds (Col. 5 +/- Col. 6)	Adjustments for Projected Portion of Test Year	Net Proceeds Projected Test Year (Col. 7+/-Col.8)	Stated Rate %	Annual Interest (Col. 5 x Col. 10)	Projected Amortization Net Disc/Prem & Expense	Projected Annual Cost (Col. 11 +/- Col. 12)
1
2
3
4
5
6
7
8
9
10	Totals
11										Embedded Cost Rate - (Col. 13 total / Col. 9 total)		(A)
Supporting Schedules (a) E-1												Recap Schedules (A) D-1.2

Explanation: Schedule showing computation of cost of total company long-term debt at the end of the pro forma year.

(1)	(2)	Pro Forma Year as of mm/dd/yyyy - Long-Term Debt by Issue Including Current Maturities
		(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)	(12)	(13)
Line No.	Description of Debt	Issue Date	Maturity Date	Amount Outstanding	Unamortized Net Disc/Prem/Exp, Gain/Loss on Reacquired Debt Accts	Net Proceeds Beginning of Pro Forma Year (Col. 5 +/- Col. 6)	Pro Forma Adjustments	Net Proceeds End of Pro Forma Year (Col. 7+/-Col. 8)	Stated Rate %	Annual Interest (Col. 5 x Col. 10)	Amortization Net Disc/Prem & Expense	Annual Cost (Col. 11 +/- Col. 12)
1
2
3
4
5
6
7
8
9
10	Totals
11										Embedded Cost Rate (A) - (Col. 13 total / Col. 9 total)		(A)
Supporting Schedules D-2.1 or D-2.2													Recap Schedules (A) D-1.3

Explanation: Schedule showing computation of total company cost of preferred stock at the end of the historical test year. Schedule D-3.1 should only be completed if the company is filing 12 months of actual historical test year data.

(1)	(2)	Per Books Test Year as of mm/dd/yyyy
		(3)	(4)	(5)	(6)	(7)
Line No.	Description	Issue Date	Amount (a)	Rate %	Dividend Requirement (Col. 4 x Col. 5)	Shares Outstanding
1
2
3
4
5
6	Subtotal
7	Discount/Premium (a)
8	Total
9		Embedded Cost Rate (A) (Col. 6 total / Col. 4 total )

Supporting Schedules

(a) E-1

Recap Schedules

(A) D-1.1

Explanation: Schedule showing computation of total company cost of preferred stock at the end of the projected test year. Schedule D-3.2 should only be completed if the company is filing a partially projected test year.

(1) Line No.	(2) Description	Projected Test Year as of mm/dd/yyyy
		(3) Issue Date	(4) Amount Per Books (a)	(5) Adjustments for Projected Portion of Test Year	(6) Amount Projected Test Year (Col. 4 +/- Col. 5)	(7) Rate %	(8) Dividend Requirement (Col. 6 x Col. 7)	(9) Shares Outstanding
1
2
3
4
5
6	Subtotal
7	Discount/Premium (a)
8	Total
9					Embedded Cost Rate (A)
						(Col. 8 total / Col. 6 total )

Supporting Schedules

(a) E-1

Recap Schedules

(A) D-1.2

Explanation: Schedule showing computation of total company cost of preferred stock at the end of the pro forma year.

Pro Forma Year as of mm/dd/yyyy
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)
Line No.	Description	Issue Date	Amount Beginning of Pro Forma Year (a)	Pro Forma Adjustments	Amount End of Pro Forma Year (Col. 4 +/- Col 5)	Rate %	Dividend Requirement (Col. 6 x Col. 7)	Shares Outstanding
1
2
3
4
5
6	Subtotal
7	Discount/Premium
8	Total
9					Embedded Cost Rate (A) (Col. 8 total / Col. 6 total)
Supporting Schedules (a) D-3.1 or D-3.2								Recap Schedules (A) D-1.3

Explanation: Summary of conclusions on the required rate of return on common equity.

Schedule D-4 requires a summary of conclusions on the requested rate of return on common equity (A). The summary should be provided on Schedule D-4 and filed with the Application along with all other required schedules and should also identify all witness testimony and exhibits addressing rate of return. Testimony, exhibits, and workpapers required at filing of the General Rate Change Application shall comply with each requirement of Section 8 of the Rules of Practice and Procedure.

Supporting Schedules

Special Studies, if any

(A)

Recap Schedules

D-1.1, D-1.2, D-1.3

Explanation: Schedule showing other elements of actual total company capital structure and the related costs at the end of the historical test year. Schedule D-5.1 should only be completed if the company is filing 12 months of actual historical test year data. Schedule D-5.1 should include other elements of total company capital structure and the related costs not shown on Schedules D-2.1, D-3.1, and D-4 and should provide the same level of detail as shown on those schedules. ADITC should be shown in accordance with external capital proportions (e.g. long-term debt, short-term debt, preferred stock, common equity) in Schedule D-1.1.

(1)	(2)	Per Books Test Year as of mm/dd/yyyy
		(3)	(4)
Line No.	Description of Item	Amount (a)(A)	Rate %
1	Accumulated Deferred Income Taxes (b)
2	Pre-1971 ADITC (c)
3	Post-1970 ADITC (c)
4	Customer Deposits
5	Short Term/Interim Debt
6	Current, Accrued, and Other Liabilities
7	Capital Leases
8	Other Capital Items
9	Total

Supporting Schedules

(a) E-1 (b) C-10 (c) C-9

Recap Schedules

(A) D-1.1

Explanation: Schedule showing other elements of actual total company capital structure and the related costs at the end of the projected test year. Schedule D-5.2 should only be completed if the company is filing a partially projected test year. Schedule D-5.2 should include other elements of total company capital structure and the related costs not shown on Schedules D-2.2, D-3.2, and D-4 and should provide the same level of detail as shown on those schedules. ADITC should be shown in accordance with external capital proportions (e.g. long-term debt, short-term debt, preferred stock, common equity) in Schedule D-1.2.

(1)	(2)	Projected Test Year as of mm/dd/yyyy
		(3)	(4)	(5)	(6)
Line No.	Description of Item	Amount Per Books (a)	Adjustments for Projected Portion of Test Year	Amount (A) Projected Test Year (Col. 3 +/- Col. 4)	Rate %

1 Accumulated Deferred Income Taxes (b) 2 Pre-1971 ADITC (c) 3 Post-1970 ADITC (c) 4 Customer Deposits 5 Short Term/Interim Debt 6 Current, Accrued, and Other Liabilities 7 Capital Leases 8 Other Capital Items 9 Total

Supporting Schedules

(a) E-1 (b) C-10 (c) C-9

Recap Schedules

(A) D-1.2

Explanation: Schedule showing other elements of actual total company capital structure and the related costs at the end of the pro forma year. Schedule D-5.3 should include other elements of total company capital structure and the related costs not shown on Schedules D-2.3, D-3.3, and D-4 and should provide the same level of detail as shown in those schedules. ADITC should be shown in accordance with external capital proportions (e.g. long-term debt, short-term debt, preferred stock, common equity) in Schedule D-1.3.

(1)	(2)	Pro Forma Year as of mm/dd/yyyy
		(3)	(4)	(5)	(6)
Line No.	Description of Item	Amount Beginning Pro Forma Year (a)	Pro Forma Adjustments	Amount (A) End of Pro Forma Year (Col. 3 +/- Col. 4)	Rate %
1	Accumulated Deferred Income Taxes (b)
2	Pre-1971 ADITC (c)
3	Post-1970 ADITC (c)
4	Customer Deposits
5	Short Term/Interim Debt
6	Current, Accrued, and Other Liabilities
7	Capital Leases
8	Other Capital Items
9	Total

Supporting Schedules

(a) D-5.1 or D-5.2 (b) C-10 (c) C-9

Recap Schedules

(A) D-1.3

Explanation: Schedule showing calculation of current, accrued, and other liabilities starting with the subaccount balances of all liabilities not included in Schedules D-2, D-3, and D-4 at the end of the test year; adjusting to 13-month averages; and making additional adjustments needed to result in the source of funds to the company not provided for elsewhere in the cost of service.

I. LIABILITY SUBACCOUNTS

(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)
Account Number	Account Title	Balance at end of Test year (A)(a)	Adj. Needed to Achieve 13-Month Average (Col. 5 - Col. 3)	13-Month Average (a)	Adjustment	Adjustment Reference No.*	Pro Forma CAOL (B)
Total

Include one of the following reference numbers for each adjustment: (1) - Provided for elsewhere in the Cost of Service, (2) - Interest-Bearing, (3) - 13-Month Average is not representative of normal account balance. If reference number (3) is given as a reason, a supporting schedule should be used unless zero or end of year balance is used. Additional references can be used if needed.

Supporting Schedules

(a) D-6.2

Others as needed

Recap Schedules

(A) D-1.1, D-1.2, D-1.3, as applicable

(B) D-1.3

Note 1 Please provide this information regardless of the calculation of working capital (i.e., the calculation of working capital resulting from a fully-developed lead-lag study can be substituted for current, accrued, and other liabilities that are encompassed by the lead-lag study, including working capital provided by non-utility operations).

Explanation: Schedule showing balances for all current, accrued, and other liabilities by subaccount for 13 months ending with the last month of the test year. This Schedule applies to all liabilities not included in Schedules D-2, D-3, and D-4. Subaccount Description should provide a detailed discussion of the purpose of the subaccount, using examples if needed. If full description of subaccounts is provided in E-6, this section may be omitted.

I. LIABILITY SUBACCOUNTS

Account Number	Account Title	Interest Bearing	Box of Month 1	End of Month 1	End of Month 2	End of Month 3	End of Month 4	End of Month 5	End of Month 6	End of Month 7	End of Month 8	End of Month 9	End of Month 10	End of Month 11	End of Month 12 (A)	13-Month Average (A)

Supporting Schedules E-17

Recap Schedules (A) D-6.1

II. SUBACCOUNT DESCRIPTIONS

Account Number Account Title Subaccount Description

Explanation:	Schedule showing the respective cost rate determination and monthly interest expense for each interest-bearing subaccount denoted on Schedules D-6.1 and D-6.2 for the 12 months ending with the last month of the test year.

I. INTEREST BEARING SUBACCOUNTS

Line No.	Expense Acct. No.	Account Title	Description of Interest Rate Determination	Month 1	Month 2	Month 3	Month 4	Month 5	Month 6	Month 7	Month 8	Month 9	Month 10	Month 11	Month 12	Total Annual Cost	Annual Cost Rate

Supporting Schedules

D-6.2

Recon Schedules

As Needed

Explanation:	List of outstanding advances for construction and contributions in aid of construction at end of the historical portion of the test year and explanation of company policy.

I. List of Advances For Construction

(1) Subaccount Number	(2) Subaccount Title	(3) Advanced by or Customer's Account No.	(4) Amount	(5) Date Recorded	(6) Scheduled Refund Date
	Total (A)

II. Explain company policy for requiring, holding, and returning advances for construction.

III. Total Contributions in Aid of Construction

(1) Subaccount Number	(2) Subaccount Title	(3) Balance at Beginning of Test Year	(4) Additions	(5) Retirements	(6) Other	(7) Balance at End of Test Year

IV. Explain company policy for requiring contributions in aid of construction.

Supporting Schedules

As needed

Recap Schedules

(A) D-6.2

E. FINANCIAL STATEMENTS AND STATISTICAL SCHEDULES

Schedule

Description

E-1 Balance Sheet - Total Company

E-2 Income Statement - Total Company

E-3 Other Income and Deductions

E-4 Adjustments to Other Income and Deductions

E-5 Audited Financial Statements

E-6 Standard Journal Entries

E-7 Reserved for Future Use

E-8 Reserved for Future Use

E-9 Chart of Accounts

E-10 Organizational Chart

E-11.1 Per Book Billing Determinants and Revenues - Test Year

E-11.2 Billing Determinants - Pro Forma Year

E-12 Operating Statistics

E-13 Other Operating Statistics

E-14 Calculation of AFUDC

E-15 Cushion Gas Storage

E-16 Working Gas Storage

E-17 Trial Balance

Required of:
Electric (D)
G & T Coop
Distribution Coops
Gas Water
Sewer
X	X	X	X	X	X	X	X
X	X	X	X	X	X	X	X
X	X	X	X	X	X	X	X
X	X	X	X	X	X	X	X
X	X	X	X	X	X	X	X
X	X	X	X	X	X	X	X


X	X	X	X	X	X	X	X
X	X	X	X	X	X	X	X
X	X	X	X	X	X
X	X	X	X	X	X
				X	X
X	X	X	X	X	X	X	X
X	X	X	X	X	X	X	X
			X
			X
X	X	X	X	X	X	X	X

Additional Requirements:

Any utility which is a wholly-owned subsidiary of another company should also provide the information required by Schedule E-1 for the parent corporation on a stand-alone basis.

Explanation: Schedule showing the balance sheet by account for the end of the historical test year or the end of the historical portion of a partially projected test year. Any utility which is a wholly-owned subsidiary of another company should also provide the information required on this schedule for the parent corporation on a stand-alone basis.

Line No.	Description	Description
1	Current Assets	Current Liabilities
2
3		Total Current Liabilities
4
5		Long-Term Debt
6
7	Total Current Assets
8		Total Long-Term Debt
9	Other Property and Investments, at Cost
10
11	Property, Plant and Equipment	Deferred Credits and Other Liabilities
12
13	Total property, plant and equipment
14	Less accumulated depreciation
15	Net Property, Plant and Equipment
16
17	Deferred Charges and Other Assets
18
19		Total Deferred Credits and Other Liabilities
20
21		Stockholders' Equity
22
23	Total Deferred Charges and Other Assets	Total Stockholders' Equity
24	Total Assets	Total Liabilities and Stockholders' Equity

Supporting Schedule

(a) E-17

Recap Schedules

(A) B-1 or B-3 if partially projected test year is used,

B-8, D-1.1,

D-1.1 Coops,

F-1.1, F-1.2

Explanation: Schedule showing the income statement by subaccount for 12 months ending with the last month of the historical test year or the 6 months ending with the last historical month if using a projected test year.

Line No.	Description	Amount (a)
1	Operating Revenues
2
3
4	Operating Expenses:
5
6
7	Total Operating Expense
8
9	Net Utility Operating Income
10
11	Other Income & Deductions:
12	Other Income:
13
14	Total Other Income
15	Other Income Deductions:
16
17	Total Other Income Deductions
18
19	Income Taxes
20
21	Net Other Income & Deductions
22
23	Interest Charges:
24
25	Total Interest Charges
26
27	Net Income
Supporting Schedules (a) E-17		Recap Schedules As needed

Explanation: Schedule showing test year and pro forma other income and deductions, interest charges and extraordinary items. Amount reflected in the financial statements for the historical portion of the test year. If the test year is entirely historical, column 1 shall show the amount reflected in the financial statements for the test year.

Line No.	Description	Total Company
		(1) Actual Amount per Financial Statements for 6 months ending Month DD, YYYY	(2) Projected Activity for 6 Months Ending Month DD, YYYY	(3) Total Test Year	(4) Pro Forma Adjustments (a)	(5) Pro Forma Year
	(Detail all operating revenues and expenses by primary account)
1	Other Income:
2
3
4	Total Other Income
5
6	Other Income Deductions:
7
8
9	Total Other Income Deductions
10
11	Income Taxes
12
13	Net Other Income & Deductions
14
15	Interest Charges:
16
17
18	Total Interest Charges
19
20	Extraordinary Items
21
22
23	Net Non-Operating Income

Supporting Schedules

(a) E-4

Others as needed

Recap Schedules

As needed

Explanation: Schedule showing pro forma adjustments and reclassifications affecting test year other income and deductions.

(1)	(2)	(3)	(4)	(5)	(6)
Line No.	Account Description	Account Number	Adjustment Number	Adjustment Description	Total Company Adjustment (A)
	(Detail all adjustments by primary account)
1	Other Income:
2
3
4	Total Other Income
5
6	Other Income Deductions:
7
8
9	Total Other Income Deductions
10
11	Income Taxes
12
13	Net Other Income & Deductions
14
15	Interest Charges:
16
17
18	Total Interest Charges
19
20	Extraordinary Items
21
22
23	Net Non-Operating Income

Supporting Schedules

As needed

Recap Schedule

(A) E-3

Explanation: A copy of the most recent audited financial statement and/or the most recent annual report to the stockholders.

Explanation: List showing the standard journal entries prepared monthly by the utility with a description of what each entry records.

Explanation: Provide a copy of the utility's detailed chart of accounts and subaccounts including plant in the same level of detail required in E-17. Include a detailed description of each account/subaccount.

Explanation: Schedule showing an organizational chart of the applicant. Said organizational chart shall include the overall corporate structure of the parent corporation and all subsidiary companies, if any. This schedule shall include a detailed chart of the applicant's Accounting Department, Budget Department, Finance Department and Rate and Regulatory Department. Provide the name, title, and telephone number of the person who should be contacted for information concerning this application.

Explanation: Schedule showing Per Book (PB) monthly billing determinants and retail rate revenues for the test year by individual rate schedule.

If a projected test year is used, provide as much history as is available.

COMPANY NAME

ARKANSAS JURISDICTIONAL

BILLING DETERMINANTS AND REVENUES AT PRESENT RATES - TEST YEAR

Line No.	Rate Schedule	Test Year Month # 1	Test Year Month # 2	Test Year Month # 3	Test Year Month # 4	Test Year Month # 5	Test Year Month # 6
1	Rate Schedule #1
2	Customer bills
3	Demand
4	Usage
5	Usage per Customer
6	PB Base Rate Revenue
7	PB Fuel Rider Revenue
8	PB Other Rider Revenues
9	Total PB Retail Sales Revenue
10	Rate Schedule #2
11	Customer bills
12	Demand
13	Usage
14	Usage per Customer
15	PB Base Rate Revenue
16	PB Fuel Rider Revenue
17	PB Other Rider Revenues
18	Total PB Retail Sales Revenue
19	Total Customer bills
20	Total Demand
21	Total Usage
22	Total PB Base Rate Revenue
23	Total PB Fuel Rider Revenue
24	Total PB Other Rider Revenues
25	Total PB Retail Sales Revenue	$ -	$ -	$ -	$ -	$ -	$ -

Line No.	Rate Schedule	Test Year Month # 7	Test Year Month # 8	Test Year Month # 9	Test Year Month # 10	Test Year Month # 11	Test Year Month # 12	Test Year 12 Months Total
26	Rate Schedule #1
27	Customer bills
28	Demand
29	Usage
30	Usage per Customer
31	PB Base Rate Revenue
32	PB Fuel Rider Revenue
33	PB Other Rider Revenues
34	Total PB Retail Sales Revenue
35	Rate Schedule #2
36	Customer bills
37	Demand
38	Usage
39	Usage per Customer
40	PB Base Rate Revenue
41	PB Fuel Rider Revenue
42	PB Other Rider Revenues
43	Total PB Retail Sales Revenue
44	Total Customer bills
45	Total Demand
46	Total Usage
47	Total PB Base Rate Revenue
48	Total PB Fuel Rider Revenue
49	Total PB Other Rider Revenues
50	Total PB Retail Sales Revenue	$ -	$ -	$ -	$ -	$ -	$ -	$ -

Supporting Schedules

Recap Schedules

Explanation: Schedule showing monthly billing determinants for the pro forma (adjusted test) year by individual rate schedule.

COMPANY NAME

ARKANSAS JURISDICTIONAL

BILLING DETERMINANTS - PRO FORMA YEAR

Line No.	Rate Schedule	Pro Forma Month # 1	Pro Forma Month # 2	Pro Forma Month # 3	Pro Forma Month # 4	Pro Forma Month # 5	Pro Forma Month # 6
1	Rate Schedule #1
2	Customer bills
3	Demand
4	Usage
5	Usage per Customer
6	Rate Schedule #2
7	Customer bills
8	Demand
9	Usage
10	Usage per Customer
11	Total Customer bills
12	Total Demand
13	Total Usage

Line No.	Rate Schedule	Pro Forma Month # 7	Pro Forma Month # 8	Pro Forma Month # 9	Pro Forma Month # 10	Pro Forma Month # 11	Pro Forma Month # 12	Pro Forma 12 Months Total
14	Rate Schedule #1
15	Customer bills
16	Demand
17	Usage
18	Usage per Customer
19	Rate Schedule #2
20	Customer bills
21	Demand
22	Usage
23	Usage per Customer
24	Total Customer bills
25	Total Demand
26	Total Usage

Supporting Schedules

Recap Schedules

Explanation: Schedule showing key operating statistics in comparative format for the test year.

1 Pumping Capacity (GPM or other suitable unit of measure) 2 Finished Water Storage (by tank)

(1) Capacity in gallons (2) Draw down capability

3 Water Demand:

(1) Peak Month usage (2) Peak Day usage (3) Peak Hour Usage

4 Most recent report from insurance service offices - public fire protection. 5 Gallons or cubit feet sold each month of the test year, by rate schedule. 6 Number of customers by rate schedule. 7 Year-end and average annual gallons per residential customer. 8 Year-end and average annual revenue per residential customer. 9 Pumping cost per 1,000 gallons or other suitable unit of measure. 10 Revenue by rate schedule by month.

Supporting Schedules

As needed

Recap Schedules

As needed

Explanation: Schedule showing miscellaneous operating statistics and an analysis of a typical billing cycle.

I. Schedule for each of the five years immediately prior to the test year for:

(a) Overtime hours and, if available, whether classified as expense or capitalized. (b) Ratio of capitalized/expensed payroll including dollar amounts.

II. Analysis of typical billing cycle:

(a) Number of cycles. (b) Meter read dates. (c) Processing period. (d) Billing date(s). (e) Date(s) bills mailed. (f) Due date(s). (g) If the Applicant determines that the 13-month average of accounts receivable is not reflective of the average daily balance, an analysis of the average number of days between billing date and receipt of payment during the test year should be provided. (h) Calculation of average number of days usage that has not been billed as of the end of the month (including meters that have not been read).

Note: Section II may be omitted if the Applicant does not file a lead lag study.

Supporting Schedules

As needed

Recap Schedules

As needed

Explanation: Description of the company's method for calculating Allowance for Funds Used During Construction and determination of the rate used in the test year.

I. Provide a detailed narrative of how AFUDC is calculated, compounded and recorded. Include an example of the actual formula used to calculate AFUDC. II. Provide the AFUDC rates used during the test year (both debt and equity components) and explain how the formula in Part I was used to derive those rates.

Supporting Schedules As needed

Recap Schedule As needed

Explanation: Schedule showing the cushion gas inventory using a weighted average inventory cost method.

Line No.	Pipeline Service/ On-system Storage	Test Year
		Beginning Balance		Ending Balance
		MCF or MMBtu	Amount	MCF or MMBtu	Amount

Supporting Schedules As needed

Recap Schedule As needed

Explanation: Schedule showing the stored gas inventory using a weighted average inventory cost method.

Pipeline Service/ On-system Storage	Test Year
	Beginning Balance			Additions			Withdrawals			Ending Balance
	MCF or MMBtu	$/Unit	Amount	MCF or MMBtu	$/Unit	Amount	MCF or MMBtu	$/Unit	Amount	MCF or MMBtu	$/Unit	Amount

Note: If test year contains projected amounts, then include a minimum of two similarly formatted supporting schedules, one containing the historical portion and one containing the projected portion, that will recap to this schedule.

Supporting Schedules

As needed

Recap Schedule

As needed

Explanation: Schedule showing the trial balance by detail general ledger subaccount number for the test year and two preceding non-overlapping fiscal or calendar years. Also, provide monthly trial balances for the historical portion of the test year.

I. For each of the 12 months ending with the last month of the historical test year or each of the 6 months ending with the last historical month of a projected test year, provide a detailed trial balance containing subaccounts, with subtotals by account. Include detailed (300 series) plant accounts for the utility plant-in-service (101) and related accumulated depreciation (108) accounts for the last historical month of the test year or for all months if available. Note: this information should be provided on a consistent basis with that provided in Schedules B, C and F (e.g., Arkansas jurisdictional information). (A) II. Provide a detailed trial balance for the test year and two preceding fiscal or calendar years containing subaccounts, with subtotals by account. Include detailed (300 series) plant accounts for the utility plant-in-service (101) and related accumulated depreciation (108) accounts. If test year is partially projected, the test year trial balance is not required for this item—see item I. Note: this information should be provided on a consistent basis with that provided in Schedules B, C and F (e.g., Arkansas jurisdictional information). (A) III. If this information has not already been provided pursuant to Part II, provide a detailed total company trial balance for the test year containing subaccounts, with subtotals by account. If test year is partially projected, the test year trial balance should reflect balances at the end of the historical period. Note: this information should be provided on a total company basis consistent with that provided in the D Schedules. (B)

Supporting Schedules

E-9

Others as needed

Recap Schedules

(A) B-3, B-5, B-6, B-7, B-10, C-1, C-3, E-1, E-2

(B) D-1, D-6.2, E-1, E-2

F. DEPRECIATION SCHEDULES

Schedule

Description

F-1.1	Historical Test Year Depreciation Information
F-1.2	Partially Projected Test Year Depreciation Information
F-1.3	Pro Forma Year Depreciation Information
F-2.1	Historical Test Year Depreciation Information - Coops
F-2.2	Partially Projected Test Year Depreciation Information - Coops
F-2.3	Pro Forma Year Depreciation Information - Coops

Required of:
Decide YOU	OK	Good	Distribution Good	One	Were	Seems
X			X	X	X	X
X			X	X	X	X
X			X	X	X	X
	X	X
	X	X
	X	X

Explanation: This schedule shows original cost of utility plant in service and accumulated depreciation by account, subtotaled by function, for a historical test year. Schedule F-1.1 should only be completed if the company is filing 12 months of actual historical test year data. Total amounts must reconcile to the recap schedules indicated.

HISTORICAL TEST YEAR

(1)	(2)	(3)	(4)	(5)	(6)	(7)
Line No.	Acct. Number	Acct. Description	Plant Balance Per Book End of Test Year (a) (B)	Reclassifications (b)	Adjusted Plant Balance End of Test Year (A) (B)	Accumulated Depreciation Per Book End of Test Year (a) (B)
1			-	-	-	-
2	subtotaled by function		-	-	-	-
3			-	-	-	-
4			-	-	-	-
5			-	-	-	-
6			-	-	-	-
7			-	-	-	-
8		Total	-	-	-	-

Supporting Schedule

(a) E-1 (b) Provide supporting schedule Others as needed

Recap Schedules

(A) F-1.3 (B) B-3

Explanation: This schedule shows original cost of utility plant in service and accumulated depreciation by account, subtotaled by function, for a partially projected test year. Schedule F-1.2 should only be completed if the company is filing a partially projected test year. Total amounts must reconcile to the recap schedules indicated.

PARTIALLY PROJECTED TEST YEAR

(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)
Line No.	Acct. Number	Acct. Description	Plant Balance Per Book End Of Historical Portion of Test Year (a).	Projected			Projected Plant Balance End of Test Year (A) (B)	Accumulated Depreciation Per Book End of Historical Portion of Test Year (a) (A)
				Additions (b)	Retirements (b)	Reclassifications (c)
1				-	-	-	-	-
2	subtotaled by function			-	-	-	-	-
3				-	-	-	-	-
4				-	-	-	-	-
5				-	-	-	-	-
6				-	-	-	-	-
7				-	-	-	-	-
8		Total		-	-	-	-	-

Supporting Schedule

(a) E-1

(b) Applicable B schedules

Others as needed

Recap Schedules

(A) F-1.3

(B) B-3

Explanation: This schedule shows actual and proposed rates of depreciation, annual depreciation expense, original cost of utility plant in service and accumulated depreciation by account, subtotaled by function, for the pro forma year. Total amounts must reconcile to the recap schedules indicated. If changes to existing depreciation rates are requested, columns 11 and 13 must be completed and the company must provide, as set forth in Section 8 of the Rules of Practice and Procedure, a comprehensive depreciation study which addresses life and salvage estimates in support of such new rates.

(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)	(12)	(13)
Line No.	Acct. Number	Acct. Description	Plant Balance Beginning Of Pro Forma Year (a) (A)	Additions (b)	Pro Forma Adjustments Retirements (b)	Reclassifications (c)	Plant Balance End of Pro Forma Year (A)	Pro Forma Year End Accum. Depreciation (A)	Accrual Rates Present (d)	Accrual Rates Proposed	Annual Expense Present (B) (Col 8 * Col 10)	Annual Expense Proposed (B) (Col 8 * Col 11)
1				-	-	-	-	-	-	-	-	-
2	subtotaled by function			-	-	-	-	-	-	-	-	-
3				-	-	-	-	-	-	-	-	-
4				-	-	-	-	-	-	-	-	-
5				-	-	-	-	-	-	-	-	-
6				-	-	-	-	-	-	-	-	-
7				-	-	-	-	-	-	-	-	-
8		Total		-	-	-	-	-	-	-	-	-

Supporting Schedule

Recap Schedules

(a) F-1.1 or F-1.2

(A) B-1

(b) Applicable B schedules

(B) C-1

(d) Listing of APSC Docket No.(s) and Order No.(s) approving the currently effective depreciation rates

Others as needed

Explanation: This schedule shows original cost of utility plant in service, subtotaled by function, for a historical test year. Schedule F-2.1 should only be completed if the cooperative is filing 12 months of actual historical test year data. Total amounts must reconcile to the recap schedules indicated.

HISTORICAL TEST YEAR

(1)	(2)	(3)	(4)	(5)	(6)
Line No.	Acct. Number	Acct. Description	Plant Balance Per Book End of Test Year (a)	Reclassifications (b)	Adjusted Plant Balance End of Test Year (A)
1			-	-	-
2	subtotaled by function		-	-	-
3			-	-	-
4			-	-	-
5			-	-	-
6			-	-	-
7			-	-	-
8		Total	-	-	-

Supporting Schedule

(a) E-1

(b) Provide supporting schedule

Others as needed

Recap Schedules

(A) F-2.3

Explanation: This schedule shows original cost of utility plant in service by account, subtotaled by function, for a partially projected test year. Schedule F-2.2 should only be completed if the cooperative is filing a partially projected test year. Total amounts must reconcile to the recap schedules indicated.

PARTIALLY PROJECTED TEST YEAR

(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)
Line No.	Acct. Number	Acct. Description	Plant Balance Per Book End Of Historical Portion of Test Year (a)	Projected			Projected Plant Balance End of Test Year (A)
				Additions (b)	Retirements (b)	Reclassifications (c)
1				-	-	-	-
2	subtotaled by function			-	-	-	-
3				-	-	-	-
4				-	-	-	-
5				-	-	-	-
6				-	-	-	-
7				-	-	-	-
8		Total		-	-	-	-

Supporting Schedule

(a) E-1 (b) Applicable B schedules (c) Provide supporting schedule Others as needed

Recap Schedules

(A) F-2.3

Explanation: This schedule shows actual and proposed rates of depreciation, annual depreciation expense and original cost of utility plant in service by account, subtotaled by function, for the pro forma year. Total amounts must reconcile to the recap schedules indicated. If changes to existing depreciation rates are requested, columns 10 and 12 must be completed and the cooperative must provide, as set forth in Section 8 of the Rules of Practice and Procedure, a comprehensive depreciation study which addresses life and salvage estimates in support of such new rates.

(1)	(2)	(3)	(5) (6) (7) Pro Forma Adjustments			(8) Plant Balance End of Pro Forma Year	(9) Accrual Rates Present (d)	(10) Accrual Rates Proposed	(11) Annual Expense Present (A) (Col 8 * Col 9)	(12) Annual Expense Proposed (A) (Col 8 * Col 10)
Line No.	Acct. Number	Acct. Description	Additions (b)	Retirements (b)	Reclassifications (c)
1			-	-	-	-	-	-	-	-
2	subtotaled by function		-	-	-	-	-	-	-	-
3			-	-	-	-	-	-	-	-
4			-	-	-	-	-	-	-	-
5			-	-	-	-	-	-	-	-
6			-	-	-	-	-	-	-	-
7			-	-	-	-	-	-	-	-
8		Total	-	-	-	-	-	-	-	-

Supporting Schedule

Recap Schedules

(a) P-2.1 or P-2.2 (b) Applicable II schedules (c) Provide supporting schedule (d) Listing of AFSC Docket No.(s) and Order No.(s) approving the currently effective depreciation rates

Others as needed

G. COST OF SERVICE / COST SEPARATION SCHEDULES

Schedule

Description

Required of:

Electric ICD	G & T Coop	Distribution Coop	Gas	Water	Seater	Telephone
X		X	X	X	X
X		X	X	X	X
X		X	X	X	X
X		X	X	X	X
X		X	X	X	X
X	X	X
			X	X	X
	X
						X
						X
						X
						X
						X

Explanation: Schedule showing the major categories of rate base, revenue, and expense for pro forma year by Total Company, all Other Jurisdictions, Total Arkansas Retail, and Arkansas Rate Schedules or Classes. The "Total Company" amount is not required if the amounts brought forward from supporting schedules are at the Arkansas level and the Company is not reporting any non-Jurisdictional (non-Arkansas) amounts on the supporting schedules. The schedule shall also show the calculation of the rate schedule revenue deficiency and revenue requirement for the above groups at an equal rate of return. If the proposed rate schedule revenue requirement is different from that resulting from the use of equal rates of return, that calculation should also be shown.

Line No.		Total Company	Other Jurisdiction	Total Arkansas Retail	Rate Class A	Rate Class B	Etc.
1	RATE BASE (a)
2	GROSS PLANT IN SERVICE
3	ACCUMULATED DEPRECIATION
4	NET PLANT
5	WORKING CAPITAL ASSETS
6	OTHER RATE BASE ITEMS
7	TOTAL RATE BASE (A)
8	NON-FUEL OPERATING REVENUES
9	PRESENT RATE SCHEDULE REVENUES (b)
10	OTHER OPERATING REVENUES
11	TOTAL OPERATING REVENUE (A)
12	EXPENSES (c)
13	OPERATION & MAINTENANCE EXPENSE
14	PRODUCTION
15	TRANSMISSION
16	DISTRIBUTION
17	CUSTOMER ACCOUNTS
18	CUSTOMER SERVICES AND INFORMATIONAL
19	SALES
20	ADMINISTRATIVE AND GENERAL
21	ETC.
22	TOTAL OPERATION & MAINTENANCE EXPENSE
23	DEPRECIATION & AMORTIZATION EXPENSE
24	TAXES OTHER THAN INCOME TAXES
25	INCOME TAXES
26	TOTAL EXPENSES (A)
27	OPERATING INCOME
28	EARNED RETURN ON RATE BASE

Line No.		Total Company	Other Jurisdiction	Total Arkansas Retail	Rate Class A	Rate Class B	Etc.
29	COST OF SERVICE REVENUE REQUIREMENT
30	REQUIRED RETURN ON RATE BASE GIVEN EQUAL RATES OF RETURN
31	REQUIRED OPERATING INCOME (L7*L30)
32	INCOME DEFICIENCY/(SURPLUS) (L31-L27)
33	REVENUE CONVERSION FACTOR (d) (A)
34	REVENUE DEFICIENCY/(SURPLUS) (L33*L32)
35	RATE SCHEDULE REVENUE REQUIREMENT (L9+L34)
36	FUEL REVENUES @ PRESENT RATES (b)
37	OTHER RIDERS @ PRESENT RATES (b)
38	% INCREASE ON PRESENT RATE SCHEDULE REVENUE (L34/L9)
39	% INCREASE ON PRESENT RATE SCH REV + FUEL REV (L34/(L9+L36))
40	% INCREASE ON PRESENT RATE SCH REV + FUEL REV + OTHER RIDERS (L34/(L9+L36+L37))
41	TOTAL REVENUE REQUIREMENT (L10+L35+L36+L37)

Line No.		Other Jurisdiction
42	PROPOSED REVENUE REQUIREMENT
43	PROPOSED RETURN ON RATE BASE
44	REQUIRED OPERATING INCOME (L7*L43)
45	INCOME DEFICIENCY/(SURPLUS) (L44-L27)
46	REVENUE CONVERSION FACTOR (d) (A)
47	REVENUE DEFICIENCY/(SURPLUS) (L45*L46)
48	RATE SCHEDULE REVENUE REQUIREMENT (L9+L47)
49	FUEL REVENUES @ PRESENT RATES (b)
50	OTHER RIDERS @ PRESENT RATES (b)
51	% INCREASE ON PRESENT RATE SCHEDULE REVENUE (L47/L9)
52	% INCREASE ON PRESENT RATE SCH REV + FUEL REV (L47/(L9+L49))
53	% INCREASE ON PRESENT RATE SCH REV + FUEL REV + OTHER RIDERS (L47/(L9+L49+L50))
54	TOTAL REVENUE REQUIREMENT (b) (L10+L48+L49+L50)
	Supporting Schedules (a) G-2 (b) H-1 (c) G-3 (d) C-5	Recap Schedules (A) A-1

Explanation: Schedule showing allocation of pro forma year functionalized rate base by account, and where applicable by subaccount, at original cost less depreciation and other rate base items to Total Company, Other Jurisdictions, Total Arkansas Retail, and Arkansas Rate Schedule or Classes. The "Total Company" amount is not required if the amounts brought forward from supporting schedules are at the Arkansas level and the Company is not reporting any non-Jurisdictional (non-Arkansas) amounts on the supporting schedules. Workpapers detailing classification/functionalization of any accounts should be provided. Identify accounts that have been classified and/or allocated in a manner different from the previous rate case and explain the basis for the change.

Line No.	Rate Base Detail	Total Arkansas Retail
1	RATE BASE
2	GROSS PLANT IN SERVICE
3	INTANGIBLE
4	PRODUCTION
5	TRANSMISSION
6	DISTRIBUTION
7	GENERAL
8	ETC.
9	TOTAL GROSS PLANT (a)
10	ACCUMULATED DEPRECIATION
11	INTANGIBLE
12	PRODUCTION
13	TRANSMISSION
14	DISTRIBUTION
15	GENERAL
16	ETC.
17	TOTAL ACCUMULATED DEPRECIATION (a)(c)
18	NET PLANT
19	WORKING CAPITAL ASSETS (a)
20	OTHER RATE BASE ITEMS (a)
21	TOTAL RATE BASE (A)
	Supporting Schedules (a) B-1 (b) G-4 (c) F-1.3	Recap Schedules (A) G-1

Explanation: Schedule showing pro forma year revenues and allocation of functionalized expenses by account, and where applicable by subaccount, to Total Company, Other Jurisdictions, Total Arkansas Retail, and Arkansas Rate Schedule or Classes. The "Total Company" amount is not required if the amounts brought forward from supporting schedules are at the Arkansas level and the Company is not reporting any non-Jurisdictional (non-Arkansas) amounts on the supporting schedules. The associated plant account(s) should be provided for all expenses which follow specific plant accounts. Workpapers detailing classification/functionalization by account should be provided. Identify accounts that have been classified and/or allocated in a manner different from the previous rate case and explain the basis for the change.

Line No.	Revenues and Expenses Detail	Total Arkansas Retail
1	NON-FUEL OPERATING REVENUES
2	PRESENT RATE SCHEDULE REVENUES (c)
3	OTHER REVENUES
4	TOTAL RETAIL SALES REVENUE
5	EXPENSES
6	OPERATION & MAINTENANCE EXPENSE
7	PRODUCTION
8	TRANSMISSION
9	DISTRIBUTION
10	CUSTOMER ACCOUNTS
11	CUSTOMER SERVICES AND INFORMATIONAL
12	SALES
13	ADMINISTRATIVE AND GENERAL
14	ETC.
15	TOTAL OPERATION & MAINTENANCE EXPENSE
16	DEPRECIATION & AMORTIZATION EXPENSE
17	INTANGIBLE
18	PRODUCTION
19	TRANSMISSION
20	DISTRIBUTION
21	GENERAL
22	ETC.
23	TOTAL DEPRECIATION & AMORTIZATION EXPENSE (d)
24	TAXES OTHER THAN INCOME TAXES
25	INCOME TAXES
26	TOTAL EXPENSES (A)
27	OPERATING INCOME
	Supporting Schedules (a) C-1 (b) G-4 (c) H-1 (d) F-1.3	Recap Schedules (A) G-1

Explanation: Schedule showing derivation of all allocation factors utilized in the cost of service study. All factors shall be labeled to show exact cross references to Schedules G-2 and G-3. Show data used as well as the resulting factor. The "Total Company" amount is not required if the amounts brought forward from supporting schedules are at the Arkansas level and the Company is not reporting any non-Jurisdictional (non-Arkansas) amounts on the supporting schedules.

Line No.	Allocation Group / Factor	Other Jurisdiction
1	EXTERNAL FACTOR
2	Demand
3	Commodity/Energy
4	Customer
5	Revenue
6	Others as needed
7	INTERNAL FACTOR
8	Gross Plant
9	Others as needed
10	EXTERNAL DATA (Derived from sources external to COS Model)
11	Demand (a)
12	Commodity/Energy (b)
13	Customer (b)
14	Revenue (b)
15	Others as needed
16	INTERNAL DATA (Derived from calculations within the COS Model)
17	Gross Plant
18	Others as needed
Supporting Schedules (a) G-5.1 or G-5.2 (b) H-1 As needed		Recap Schedules (A) G-2, G-3

Explanation: Schedule showing operating characteristics of the system for the test year and the pro forma year (if different).

1. Provide electronic files to Staff with hourly demands for the test year only for both total system and Arkansas jurisdiction (based on 8,760 hours). Show monthly peaks and time of occurrence (hour ending).

2. Provide the peak demand for the test year and pro forma year and time of occurrence (hour ending) for total system and total Arkansas jurisdiction.

3. For pro forma year identify changes and provide workpapers.

4. Characterize rate schedules/classes by: (brief narrative)

(a) Describing the customers in each rate schedule or class, i.e., churches, residential small commercial establishments, large factories, etc. (b) Calculating annual load factors by rate schedule or class. (i.e., utilizing rate schedule maximum hourly demand on a yearly basis). (c) Stating each rate schedule's or class's non-coincident demand for the test year and the pro forma year. (A) (d) Stating each rate schedule's or class's coincident demand with system peak for the test year and the pro forma year. (A) (e) Stating energy and demand loss by voltage level plus method(s) of calculation. (If study is the basis of calculation, please note and provide a copy to Staff).

Supporting Schedules As needed

Recap Schedules (A) G-4

Explanation: Schedule showing operating characteristics of the system for the test year and the pro forma year (if different).

1. Provide the peak demand for the test year and pro forma year and time of occurrence (hour ending) for total system and total Arkansas jurisdiction.

2. For pro forma year identify changes and provide workpapers.

3. Characterize rate schedules/classes by: (brief narrative)

(a) Describing the customers in each rate schedule or class, i.e., churches, residential small commercial establishments, large factories, etc. (b) Calculating annual load factors by rate schedule or class. (i.e., utilizing rate schedule maximum hourly demand on a yearly basis). (c) Stating each rate schedule's or class's non-coincident demand for the test year and the pro forma year. (A) (d) Stating each rate schedule's or class's coincident demand with system peak for the test year and the pro forma year. (A) (e) Stating line losses at distribution level. (Show calculation) (f) Stating line losses at transmission level (if applicable). (Show calculation)

Supporting Schedules

As needed

Recap Schedules

(A) G-4

Explanation: Schedule showing Cost of Service by function (i.e., production, transmission, etc.) and classification.

Form 12

Line No.

Account No.

Demand

Energy

Total

Explanation: Jurisdictional separation of Rate Base/Net Plant by plant account.

Account No.	Account Title	(1) TOTAL COMPANY*
		Gross Plant	Accum. Depr.
2110	Gen. Sup. Fac.
2210	COE
2220	COE
2230	COE
2310	IOT
2410	C&W
2680	Tangible Assets
2690	Intangibles
2002	Pro. Held for Future Use
2003-4	CWIP
2005	Plant Acq. Adj. Working Capital Assets Equal Access Equipment
	All other. Etc.

Explanation: Jurisdictional separation of Expenses and Other Taxes by expense account.

Account No.	Account Title	(1) Total * Company	(2) Separations Factors	(3) Intrastate Expenses
6110	Network support Exp.
6120	General Support Exp.
6210	COE Switching Exp.
6220	Operator Svcs. Exp.
6230	COE Transmission Exp.
6310	IOT Exp.
6410	C&W Exp.
6510	Other Plant & Equip. Exp.
6350	Network Operations Exp.
6540	Access Exp.
6560	Depreciation & Amort. Exp.
6610	Marketing Exp.
6620	Services
6710	Execution and Planning
6720	General & Administrative
7200	Taxes
	Equal Access Exp.
	USF Exp. Adjustment
	Lifeline Exp. Adjustment
	All other, etc.

Explanation: Development of pro forma levels for all intrastate interexchange revenues.

Provide the assumptions, calculations, documentation, studies, etc. supporting all intrastate interexchange revenues and/or revenue requirements that either explicitly or implicitly form the basis of test year revenues from intrastate toll in Schedule C-1.

Explanation: Separations of costs to unregulated operations.

If the amounts for rate base and expenses in the B and C schedules are dependent upon any allocation(s) of plant and expenses to unregulated operations of the company, this schedule shall contain all assumptions, calculations, documentation, studies, etc.

Explanation: Cost support for pricing non-residually priced services.

The company may use this schedule to provide cost studies supporting its proposed rate design. Such studies may be appropriate for discretionary, enhanced, or special services, which are not priced residually, and/or for which special cost analyses would support specific rate proposals of the company.

H. EFFECT OF PROPOSED TARIFF SCHEDULES

Schedule

Description

H-1	Summary of Revenues by Rate Class - Present and Proposed Rates
H-2	Analysis of Revenue by Detailed Rate Schedule
H-3	Typical Bill Analysis
H-4	Bill Frequency Analysis
H-5	Derivation of Rate Designs by Rate Schedule
H-6	Wholesale Power Billing
H-7	Summary of Revenues by Rate Class - Present and Proposed Rates
H-8	Summary of Revenues by Rate Element
H-9	Typical Bill Analysis
H-10	Tariffs

Required of:

Effective Bill	O.K. 1 Case	Westchester Case	Oak	Water	Seas	Telephone
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	X	X
	X
						X
						X
X	X	X	X	X	X	X

Explanation: Schedule comparing revenues for each rate class using pro forma year billing determinants at present and proposed rates.

(1)	(2)	PRESENT (a,b)				PROPOSED (a,b)				PROPOSED CHANGE (A)
		(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11) Rate Schedule Revenue (Col. 7 - Col. 3)	(12) % (Col. 11 / Col. 3)	(13) Total Retail Sales Revenue (Col. 10 - Col. 6)	(14) % (Col. 13 / Col. 6)
Line No.	Rate Class	Rate Schedule Revenue	Fuel Rider Revenue	Other Riders Revenue	Total Retail Sales Revenue	Rate Schedule Revenue	Fuel Rider Revenue	Other Riders Revenue	Total Retail Sales Revenue
1	Rate Class A									-	-	-	-
2	Rate Class B									-	-	-	-
3	Etc.									-	-	-	-
4										-	-	-	-
5										-	-	-	-
6										-	-	-	-
7										-	-	-	-
8										-	-	-	-
9										-	-	-	-
10										-	-	-	-
11										-	-	-	-
12										-	-	-	-
13	Total										-		-

Supporting Schedules

(a) H-2

(b) G-1

Recap Schedules

(A) G-1

Explanation: Schedule comparing Arkansas retail revenues for each rate schedule by detailed rate component using pro forma year billing determinants, at present and proposed rates for every rating period (e.g., on-peak, summer off-peak, etc.). Please provide the percent of total rate schedule revenue that each rate schedule component represents.

(1)	(2)	(3)	PRESENT RATES			PROPOSED RATES			PROPOSED CHANGE
			(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)
Line No.	Rate Component Description	Customer Bills, Usage, or Demand (a)	Rate $	Revenue $ (Col. 3 x Col. 4)	% of Total Revenues (Col. 5 / Total)	Rate $	Revenue $ (Col. 3 x Col. 7)	% of Total Revenues (Col. 8 / Total)	Revenue $ (Col. 8 - Col. 5)	% (Col. 10 / Col. 5)
1	RATE SCHEDULE DESCRIPTION
2	Rate Schedule #1
3	Customer Charge (a)		$ -	-		$ -	-	$ -	$ -	-
4	Usage Charge 1st Block (a)		$ -	-		$ -	-	$ -	$ -	-
5	Usage Charge 2nd Block (a)		$ -	-		$ -	-	$ -	$ -	-
6	Transportation Fee (a)		$ -	-		$ -	-	$ -	$ -	-
7
8	Total		$ -	0.0%		$ -	0.0%	$ -	$ -	-
9
10
11	Rate Class A (sum of rate schedules within Rate Class A)
12	Rate Class A Rate Schedule Revenues (A)									-
13
14	Rate Class B (sum of rate schedules within Rate Class B)
15	Rate Class B Rate Schedule Revenues (A)									-
16
17	Total Rate Schedule Revenues (A)									-
	Supporting Schedules		Recap Schedules (A) H-1

Explanation: Schedule(s) comparing annual or seasonal analysis of customer bills at varying levels of usage at present and proposed rates by rate schedule. For each rate schedule, applicant should order bills by usage level in ascending order and separate into 10 groups (deciles) of equal number of bills. For each group, company should calculate a present and proposed bill using rates from Schedule H-2 applied to that group's average usage. A company with uniform monthly rates will provide an annual analysis. A company with seasonal rates will provide a seasonal analysis for each season. (Exclude non-standard rates, such as lighting, variable peak pricing, and special contracts).

Time Period:

(Annual or separate seasonal schedule for each season)

Rate Schedule:

Description:

(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)
Line No.	Decile Levels for Numbers of Bills	Number of Bills	Average Usage	Average Billed Demand	Average Bill at Present Rates (Col. 4) x (Sch H-2 Col. 4)	Average Bill at Proposed Rates (Col. 4) x (Sch H-2 Col. 7)	Proposed Change
							Revenue $ (Col. 7 - Col. 6)	% (Col. 8 / Col. 6)
1	1				$ -	$ -	$ -	-
2	2				$ -	$ -	$ -	-
3	3				$ -	$ -	$ -	-
4	4				$ -	$ -	$ -	-
5	5				$ -	$ -	$ -	-
6	6				$ -	$ -	$ -	-
7	7				$ -	$ -	$ -	-
8	8				$ -	$ -	$ -	-
9	9				$ -	$ -	$ -	-
10	10				$ -	$ -	$ -	-
11
12	Total Bills	-

Supporting Schedules

As needed

Explanation: For Residential rate schedule(s) and any other rate schedules for which the Company proposes to change the volumetric blocking, show monthly billed activity and actual consumption, if different, by rate schedule in the format provided. For demand metered customers, show the billed demand in addition to the billed usage. By individual rate schedule, provide data in the block format below with no less than 11 blocks, one of which is zero.

Rate Schedule:

Description:

USAGE UNIT			Specify Units Usage	ACTUAL			BILLED		CUMULATIVE BILLED TOTALS
Line No.	Block Number	Block Size		Metered Usage By Block	Billed Usage By Block	Revenue By Block	Bills Number	% of Total	Usage Usage	% of Total	Revenue Amount	% of Total
1	1		0
2	2
3	3
4	4
5	5
6	6
7	7
8	8
9	9
10	10
11	11
12	TOTAL

DEMAND UNIT		Specify Units Demand	ACTUAL			BILLED		CUMULATIVE BILLED TOTALS
Block Number	Block Size		Metered Demand By Block	Billed Demand By Block	Revenue By Block	Bills Number	% of Total	Demand Demand	% of Total	Revenue Amount	% of Total
13	1	0
14	2
15	3
16	4
17	5
18	6
19	7
20	8
21	9
22	10
23	11
24	TOTAL

Supporting Schedules

As needed

Explanation: Schedule showing (1) a narrative explanation of the sequential steps taken and (2) supporting calculations underlying the derivation of each component of the proposed rates for each rate schedule.

Supporting Schedules

As needed

Explanation: Schedule of wholesale power bills by month for the test year and the pro forma year.

1. A distribution Coop filing for rate relief shall complete this schedule.

2. A transmission generation Coop shall file separate schedules when filing for rate relief, one schedule for each Coop served.

MONTH:

Line No.	Supplier	Non-Coincident Demand	Coincident Demand	Billing Demand	kWh	Fuel Adjustment	Investment Credit	Power Factor Adjustment	Total
1
2	Supplier 1
3
4	Supplier 2

Supporting Schedules

As needed

Explanation: Schedule showing revenues from each rate class for the test year, at present and proposed rates.

Rate Class	Revenues in the Test Year
	Present Rate	Proposed Rates	Increase/(Decrease)
Total Arkansas Rate Schedule Revenues

Recap Schedules

(A) A-2

Explanation: Schedule comparing revenues from each customer classification for the test year, at present and proposed rates.

		Present Rates		Proposed Rates
All rates and rate elements for which changes are proposed in Schedule H-9*	Adjusted Test Year Billable Quantities	Present Rate	Present Revenue	Proposed Rate	Proposed Revenue	Dollar Amount Increase (Decrease)	Percentage Increase (Decrease)

"Rates and rate elements" refer to any and all services or service classifications for which there are separate and discrete rates and rate levels. Shown actual quantities, adjustments, and method of adjustment, and/or where applicable, include all assumptions, calculations, studies, etc. used in quantifying annual revenues from present and proposed rates.

Explanation: Provide an analysis of the impact(s) of proposed rate changes on the average bill for residential and business subscribers.

Explanation: Include all tariff sheets, including rules and regulations, extension policies, special contracts, fees and charges, ets., for which the company proposes to make any changes.

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