b) The utility will bear the burden of proof regarding the need for a temporary rate increase. The utility must demonstrate that at least one of the following has occurred or will occur prior to the time that permanent rates are expected to be approved or in effect:

1. 1) a loss of revenues or an increase in expenses caused by factors outside the control of the utility which has resulted in or will result in an inability to render service in compliance with the standards of service prescribed for the particular utility (Telephone – 83 Ill. Adm. Code 730, Electric – 83 Ill. Adm. Code 410, Gas – 83 Ill. Adm. Code 500, Water – 83 Ill. Adm. Code 600); or
2. 2) an inability to raise needed capital at a reasonable cost;