Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities | Midpage

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Administrative Rules of Montana

Subchapter 38.5.1

Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities

State of Montana

38.5.101Letter of Transmittal 38.5.102Applications for Rate Increases 38.5.103Comparison of Sales, Services and Revenues 38.5.104Comparison of Rates 38.5.105Cost of Service under the New Rates (Repealed)38.5.106Analysis of System Costs for a Twelve Month Historical Test Year 38.5.107Reference Data to Be Provided 38.5.108Other Data Relied on 38.5.109Working Papers to Be Filed 38.5.110Naruc or Fpc Uniform System of Accounts to Be Generally Followed 38.5.111Working Papers Sufficient to Support the Filing Shall Be Available on Commission Request 38.5.112Testimony on Accounting Data 38.5.121Statement a -- Balance Sheet 38.5.122Statement B -- Income Statements 38.5.123Statement C -- Utility Plant Accounts 38.5.124Working Papers -- Plant Addition and Retirement for Test Period 38.5.125Working Papers -- Showing Plant Accounts on Average Basis for Test Period 38.5.126Working Papers on Capitalizing Interest and Other Overheads During Construction 38.5.127Changes in Intangible Plant Working Papers 38.5.128Working Papers on Plant Not Used and Useful 38.5.129Property Records Working Papers 38.5.133Statement D -- Accumulated Depreciation, Depletion and Amortization 38.5.134Working Papers on Recorded Changes to Accumulated Depreciation, Depletion and Amortization 38.5.135Working Papers on Depreciation, Depletion and Amortization Method 38.5.136Working Papers on Allocation of Overall Accounts 38.5.141Statement E -- Working Capital 38.5.142Balances for Materials, Supplies, Fuel Stocks 38.5.143Data Used in Computing Working Capital 38.5.146Statement F -- Rate of Return 38.5.147Debt Capital 38.5.148Preferred Stock Capital 38.5.149Common Stock Capital Working Papers 38.5.150Working Papers -- Stock Dividends, Stock Splits or Changes in Par or Stated Value 38.5.151Working Papers -- Common Stock Information 38.5.152Schedule F-1 -- Reacquisition of Bonds or Pre-ferred Stock 38.5.156Statement G -- Operating and Maintenance Expenses 38.5.157Working Papers -- Adjustments to Operating and Maintenance Expenses 38.5.158Working Papers -- Cost of Power and Gas 38.5.159Working Papers for Listed Expense Accounts 38.5.160Working Papers for Interdepartmental Trans- Actions 38.5.164Statement H -- Operating Revenues 38.5.165Statement I -- Depreciation, Depletion and Amortization Expense 38.5.166Working Papers -- Expense Charged Other Than Prescribed Depreciation, Depletion and Amortization 38.5.169Statement J -- Income Taxes 38.5.170Working Papers for Federal Income Taxes 38.5.171Differences in Book and Tax Depreciation 38.5.172Working Papers for Claimed Allowances for State or Provincial Income Taxes 38.5.173Statement K -- Other Taxes 38.5.174Working Papers for Adjusted Taxes 38.5.175Overall Cost of Service 38.5.176Statement L -- Allocated Cost of Service (Acos)38.5.177Statement M -- Rate Design 38.5.178Derivation of Incrrased Rates (Repealed)38.5.179Statement N -- Description of Utility Operations 38.5.180Work Papers -- Purchases from Affiliated Companies 38.5.181Duplication of Testimony and Required Information 38.5.182Testimony and Exhibits 38.5.183Commission May Seek Specific Cost Data 38.5.184Deficient Filings 38.5.190Statement O -- Pictorial Exhibit Requirements 38.5.194Application for Allocated Cost of Service and Rate Design Changes 38.5.195Post-filing Conference for Allocated Cost of Service and Rate Design Applications