1. (a) Each utility which requests a rate increase shall file form F-3 “Pro Forma Income Statement at Present and Proposed Rates for Year Ended” with the commission and the department.

2. (b) Form F-3 shall include:

   1. (1) A caption identifying the report as “F-3 Pro Forma Income Statement” along with the name

      of the utility filing the report;

   2. (2) A breakdown of operating revenues and expenses for:

      1. a. Actual year ended;
      2. b. Adjustments and pro forma at present rates;
      3. c. At proposed rates with additional requirements; and
      4. d. Total requirements;
   3. (3) A calculation of rate base and a calculation of rate of return; and
   4. (4) The signature, full name, and title of the utility employee who supervised the preparation of the report.

Source. #13887, eff 2-22-24; ss by #14460, eff 1-2-26, EXPIRES 1-2-36