- (a) A utility shall provide an explanation with its proposed tariff of any change in the manner of recording accounting data on the utility's books during the test year.
- (b) As to the explanation of any adjustment in the manner of recording data as required by (a) above, a utility shall provide with its proposed tariff a justification for the change and an explanation of its financial impact.
(c) A utility shall make adjustments in projections to reflect what the utility reasonably anticipates for the following:
- (1) All items of unusual magnitude which occurred during the test year, but which are not expected to recur beyond the test year; and
- (2) All items which are fixed, determinable, and likely to occur in the future, but which did not occur during the test year.
- (d) A utility shall describe in detail and justify all aspects of any adjustment and shall complete a “Schedule 1 Attachment-Pro Forma Adjustment Income or Expense” appropriate to the particular utility area as required by Puc 1604.07(a)(3).
Source. #6573, eff 9-10-97; ss #8428, eff 9-10-05; ss by #10535, eff 3-4-14; ss by #14030, eff 7-25-24