Authority: IC 8-1-1-3

Affected: IC 8-1-2-42

Sec. 6. An electing utility shall submit the following basic accounting exhibits with its case-in-chief under the sponsorship of one (1) or more witnesses submitting prefiled, direct testimony in support of the utility's request for relief:

1. (1) Comparative financial statements including the following:

   1. (A) Balance sheets as of the last day of the following:

      1. (i) The test year.
      2. (ii) The twelve (12) month period immediately prior to the test year.
   2. (B) A statement of cash flow for the test year.

   3. (C) Income statements for the following:

      1. (i) The test year.
      2. (ii) The twelve (12) month period immediately prior to the test year.
2. (2) Revenue requirement calculation.

3. (3) Net operating income on a jurisdictional basis as:

   1. (A) set forth in the utility's operating financial statements; and
   2. (B) adjusted for ratemaking purposes under present and proposed rates.

4. (4) Jurisdictional rate base as:

   1. (A) set forth in the utility's operating financial statements; and
   2. (B) adjusted for ratemaking purposes.
5. (5) Capital structure and cost of capital, including supporting schedules.
6. (6) Gross revenue conversion factor.
7. (7) Effective income tax rate for the utility.

(Indiana Utility Regulatory Commission; 170 IAC 1-5-6; filed Oct 28, 1998, 3:38 p.m.: 22 IR 722; readopted filed Nov 23, 2004, 2:30 p.m.: 28 IR 1315; filed Jul 31, 2009, 8:28 a.m.: 20090826-IR-170080670FRA; readopted filed Jun 9, 2015, 3:18 p.m.: 20150708-IR-170150103RFA; readopted filed Oct 7, 2021, 1:05 p.m.: 20211103-IR-170210349RFA; readopted filed Sep 12, 2025, 11:43 a.m.: 20251001-IR-170240381RFA)