In preparing the information specified in this subpart, the applicant shall follow these instructions:

1. (1)

   1. (A) The appendix schedule formats, instructions, explanations, notes, and supporting workpapers are a part of the requirements of this subpart.
   2. (B) Schedule forms are available on the Arkansas Public Service Commission’s website;

2. (2)

   1. (A) All appendix schedules shall conform to the schedule format as closely as practicable and all instructions, explanations, and notes shall be followed.
   2. (B) All references to account or subaccount in the appendix schedules shall conform to the applicable uniform system of accounts;

3. (3)

   1. (A) In addition to workpapers, exhibits, appendix schedules, and tariff schedule pages shall be provided to staff electronically in native format.
   2. (B) Electronic copies shall be clearly legible and complete;

4. (4) All appendix schedules shall be:

   1. (A) Mathematically correct; and
   2. (B) Properly cross-referenced;

5. (5)

   1. (A) Amounts may be rounded where appropriate to the nearest thousand dollars for major electric and gas utilities and Class A telecommunications providers.
   2. (B) Amounts may be rounded to the nearest hundred dollars for all other utilities;

6. (6)

   1. (A) All appendix schedules shall be numbered as provided in Appendices 8-1 and 8-1A where applicable.
   2. (B) Appendix schedules prepared by all classes of utilities shall contain a reference to the filing date;

7. (7)

   1. (A) Appendix schedules, titles, and row and column headings shall clearly indicate the:

      1. (i) Nature and intent of the schedule; and
      2. (ii) Dates or time periods covered.
   2. (B) Row and column headings shall be clearly indicated;

8. (8) All formulae and viable links shall be left intact for all electronic files and all electronic files shall be provided in the native format including, but not limited to, the:

   1. (A) Application appendix schedules;
   2. (B) Workpapers; and
   3. (C) Cost of service study;

9. (9)

   1. (A) Any workpaper that is a document not publicly available or readily accessible that is referenced in the application and supporting appendix schedules, testimony, exhibits, or workpapers shall also be provided.
   2. (B) If a workpaper is a document that is publicly available on the internet, a specific link (URL address) to the workpaper may be provided.
   3. (C) If a workpaper is a document that is a study, report, book, periodical, or other publication not publicly available or readily accessible to the parties, the applicant may provide copies of the relevant pages from such workpaper rather than copies of the entire study, report, book, periodical, or other publication, but all pages necessary to understand the relevant pages in context shall be provided.

   4. (D) Upon request, the applicant shall make available the entirety of such workpaper for inspection at:

      1. (i) The Arkansas Public Service Commission’s offices; or
      2. (ii) Another mutually agreeable location; and

10. (10) Supporting testimony and/or exhibits shall address, at a minimum:

    1. (A) A description of the:

       1. (i) Adjustments proposed;
       2. (ii) Projections made;
       3. (iii) Recommendations made;
       4. (iv) Positions taken; and
       5. (v) Conclusions reached;
    2. (B) Any material tariff modification proposed; and
    3. (C) Any other proposed change for which the applicant requests Arkansas Public Service Commission approval.

Codification Notes: This section was promulgated as Rule 8.09 of the Rules of Practice and Procedure prior to codification in the Code of Arkansas Rules.