1. (a) In addition to the reports required in Puc 305.03 and Puc 305.04, each utility shall, for each calendar quarter, simultaneously file the following supplemental information with the commission:

   1. (1) Schedule 1 – “Calculation of Per Books Rate of Return”;
   2. (2) Schedule 2 – “Current Cost of Capital”; and
   3. (3) Schedule 3 – “Sales by Customer Class.”

2. (b) Schedule 1 – “Calculation of Per Books Rate of Return” shall include:

   1. (1) The company name, and 12-month time frame ending date;
   2. (2) Operating revenues for 12 months;

   3. (3) Operating expenses for 12 months, including:

      1. a. Production expenses;
      2. b. Distribution expenses;
      3. c. Transmission expenses;
      4. d. Customer accounting;
      5. e. General and administrative;
      6. f. Depreciation;
      7. g. Amortization;
      8. h. Federal and state income taxes;
      9. i. Property taxes; and
      10. j. Other taxes; and

   4. (4) Rate base components, computed using a 13-month or 5-quarter average, for:

      1. a. Utility plant in service;
      2. b. Accumulated depreciation;
      3. c. Material and supplies;
      4. d. Cash working capital requirement;
      5. e. Prepayments;
      6. f. Customer deposits;
      7. g. Customer advances; and
      8. h. Any other item properly includible in the utility’s rate base.
3. (c) Schedule 1 - “Calculation of Per Books Rate of Return” shall, in addition to having a company total column, have separate columns to report the amounts of each of the items in (b) above attributable to the distribution, transmission, and generation segments of the utility’s operations, respectively.

4. (d) Schedule 2 - “Current Cost of Capital” shall include weighted cost of capital components for:

   1. (1) The company name, and 12-month time frame ending date;
   2. (2) Common stock equity;
   3. (3) Preferred stock;
   4. (4) Long term debt; and
   5. (5) Short term debt.

5. (e) In computing the weighted cost of capital in (d) above, the utility shall include the source of the information and calculations or an explanation supporting its determination of:

   1. (1) The return on common equity;
   2. (2) The cost of preferred stock;
   3. (3) The embedded cost of long term debt, by issue; and
   4. (4) The cost rate applicable to short term debt.
6. (f) The utility shall include supporting calculations and documentation for any of the items required by (b) through (e) above that are not directly traceable to the quarterly and annual reports required by Puc 305.03 and Puc 305.04.

7. (g) Schedule 3 - “Sales by Customer Class” shall include:

   1. (1) The company name, and 12-month time frame ending date;

   2. (2) A breakdown of total revenue, including revenue associated with distribution service, transmission service, stranded cost recovery, transition service, default service, and any other item which a utility bills that it classifies as revenue for financial reporting purposes, earned by class of customer, as follows:

      1. a. Residential;
      2. b. Small commercial and industrial;
      3. c. Large commercial and industrial;
      4. d. Public street and highway lighting;
      5. e. Other sales to public authorities; and
      6. f. Sales for resale;
   3. (3) A breakdown of kilowatt-hours delivered by class of customer listed in (2) above;
   4. (4) The average number of customers for each of the classes listed in (2) above for the current quarter and the same quarter of the prior year; and
   5. (5) For (2)b. and (2)c. above, the definition used for customer classes and threshold demand.

8. (h) A utility shall provide figures on each of the items in (g)(2) and (g)(3) above for the following:

   1. (1) Totals for the current quarter;
   2. (2) Cumulative for the current year;
   3. (3) Totals for the same quarter of the prior year; and
   4. (4) Cumulative for the prior year.
9. (i) Each utility shall, at the time it files the supplemental quarterly information required by (a) above, file a copy of the supplemental quarterly report with the department and the New Hampshire office of the consumer advocate.

Source. #2011, eff 5-4-82; ss by #2912, eff 11-26-84; ss by #4999, eff 11-26-90; ss by #6381, INTERIM, eff 11-27-96, EXPIRED: 3-27-97 New. #6605, eff 10-21-97; ss by #8448, eff 10-18-05; ss by #10603, eff 5-21-14; ss by #14106, eff 10-25-24, EXPIRES: 10-25-34 (formerly Puc 308.11) (see Revision Note at chapter heading for Puc 300)