1. (a) Purpose.

   1. (1) This subpart:

      1. (A) Sets forth certain ongoing standards and requirements regarding accounting information and recordkeeping; and
      2. (B) Defines the specific financial and statistical information that must be filed by a jurisdictional public utility with a General Rate Change Application.

   2. (2) This subpart is not intended to:

      1. (A) Establish any ratemaking principles; or
      2. (B) Modify the provisions of Arkansas statutes.
   3. (3) This subpart does not preclude filing any additional data, information, or calculations not herein specified.

2. (b) Exclusion. This subpart does not apply to telecommunications providers other than:

   1. (1) Nonelecting ILECs; and
   2. (2) Section 12 electing companies.

Codification Notes: This section was promulgated as Rule 8.01 of the Rules of Practice and Procedure prior to codification in the Code of Arkansas Rules.