Authority: IC 8-1-1-3

Affected: IC 8-1-2-6.6; IC 8-1-2-42

Sec. 9. (a) An electing utility shall submit the following information:

1. (1) A summary schedule showing the utility's proposed rate base. The schedule shall show the following:

   1. (A) Beginning balances per the utility's books.
   2. (B) Proposed pro forma adjustments.

2. (2) The following data for each regulatory asset for which the utility seeks rate base treatment:

   1. (A) Beginning test year balance.
   2. (B) End of test year balance.
   3. (C) Proposed balance to be included in rates.

   4. (D) Where applicable, any:

      1. (i) commission order;
      2. (ii) accounting pronouncement; or
      3. (iii) other authorization;
   5. establishing the asset.
3. (3) A schedule showing the fair value of the utility's proposed rate base.

(b) If a utility proposes to add investment in qualified pollution control properties as defined in IC 8-1-2-6.6 to the value of its electric property, the utility shall also submit a filing that complies with the requirements of 170 IAC 4-6.

(Indiana Utility Regulatory Commission; 170 IAC 1-5-9; filed Oct 28, 1998, 3:38 p.m.: 22 IR 725; 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)