1. (a) Testimony and exhibits shall be filed simultaneously with the General Rate Change Application in conformance with 23 CAR § 462-408.
2. (b) Workpapers shall be provided to staff simultaneously with the General Rate Change Application in conformance with 23 CAR § 462-408.

3. (c)

   1. (1) The applicant shall prepare and file all applicable schedules contained in Appendices 8-1 and 8-1A of this subpart.
   2. (2) Appendix 8-1A applies only to electric utilities.

4. (d) Substitute schedule option.

   1. (1) If the requirements in subdivisions (d)(2) through (d)(6) of this section are met, an applicant may provide a substitute schedule in lieu of one (1) or more of the following Appendix 8-1 schedules: B-5, B-6, B-7, B-8, B-9, C-6, C-7, D-6.2, D-6.3, D-7, E-3, E-4, E-5, E-6, E-9, E-10, E-13, E-17, G-4, G-5.1, G-5.2, H-4, and H-5, and for any utility that is a wholly-owned subsidiary of another company, D-1.1, D-1.2, D-1.3, D-2.1, D-2.2, D-2.3, D-3.1, D-3.2, D-3.3, D-4, D-5.1, D-5.2, D-5.3, D-6.1, D-6.2, D-6.3, and E-1 for the parent corporation on a stand-alone basis.
   2. (2) The substitute schedule provided is in a comparable format to the Appendix 8-1 schedule that the substitute schedule replaces.

   3. (3) The substitute schedule provided includes all of the data or information required on the Appendix 8-1 schedule that the substitute schedule replaces including following any:

      1. (A) Instructions;
      2. (B) Explanations;
      3. (C) Notes; and
      4. (D) Supporting workpaper requirements.
   4. (4) All references to account or subaccount in the substitute schedule conform to the applicable uniform system of accounts.
   5. (5) The substitute schedule complies with the requirements of 23 CAR § 462-809(3) – (9).
   6. (6) The substitute schedule is filed as part of the application in the place of the required Appendix 8-1 schedule.
5. (e) For a recommendation made, position taken, or conclusion reached that is based on a statistical analysis or other study including but not limited to the cost of equity, depreciation rate studies, billing determinant analysis, or the cost of service study, the workpapers shall additionally include a complete description of the statistical model utilized, the data utilized, and the results of the analysis if not addressed in testimony or exhibits.

6. (f) If changes to existing depreciation rates are requested, the applicant must provide:

   1. (1) A comprehensive depreciation study; or
   2. (2) For electric cooperatives, the Rural Utilities Service guideline that addresses life and salvage estimates in support of such new rates.
7. (g) The applicant, except telecommunications providers, shall submit a cost of service study to support a General Rate Change Application.

8. (h)

   1. (1) The applicant shall provide to staff the computer model including the software necessary for staff to independently run the applicant’s cost of service.

   2. (2) Alternatively, the applicant may provide staff reasonable access to the computer model at:

      1. (A) The Arkansas Public Service Commission’s offices; or
      2. (B) At another mutually agreeable location.

   3. (3) Such access:

      1. (A) Shall be adequate to enable staff to replicate the results; and
      2. (B) May include the applicant manipulating the computer model according to instructions or inputs from staff.

9. (i)

   1. (1) If the applicant relies on proprietary programs or applications for computations to support its General Rate Change Application, copies of those programs must be provided to staff with explanations and instructions adequate to replicate the results.
   2. (2) Alternatively, the applicant may provide staff reasonable access to the programs at the Arkansas Public Service Commission’s offices or at another mutually agreeable location.

   3. (3) Such access:

      1. (A) Shall be adequate to enable staff to replicate the results; and
      2. (B) May include the applicant manipulating the programs according to instructions or inputs from staff.
   4. (4) When the applicant seeks to limit access to the program or application to other parties, the Arkansas Public Service Commission will determine the appropriate access to the program or its output.

10. (j) The applicant shall file only those tariff schedule pages that are:

    1. (1) New or proposed to be revised; and
    2. (2) In conformance with the applicable provisions of 23 CAR §§ 462-702 and 462-703.

Codification Notes: This section was promulgated as Rule 8.08 of the Rules of Practice and Procedure prior to codification in the Code of Arkansas Rules.