(b) As part of the report required by subdivision (a) of this section, each utility shall provide with respect to underground residential subdivisions:

1. (1) the average cost per foot of each of the following, based on all such facilities (including appurtenant facilities other than those accounted for in accounts 368 and 370) installed underground for residential subdivisions, as set forth in the utility's tariffs:

   1. (i) all underground supply line;
   2. (ii) all underground distribution line (within such subdivisions); and
   3. (iii) all underground service line;
2. (2) the length of distribution trench in new residential subdivisions shared with others;
3. (3) the utility's average cost per foot of such shared distribution trench;
4. (4) the total length of distribution trench in new residential subdivisions not shared with others;
5. (5) the utility's average cost per foot of such nonshared distribution trench;
6. (6) the total length of supply lines placed underground between existing electric systems and new residential subdivisions;
7. (7) the utility's average cost per foot of such supply lines placed underground;
8. (8) the total length of supply lines placed aboveground between existing electric systems and new residential subdivisions;
9. (9) the utility's average cost per foot of such supply lines placed above-ground;
10. (10) the total number of service lines installed by the utility in new residential subdivisions (if the utility does not install underground service lines, indicate this and provide the total dollar amount of the credit allowed by the utility);
11. (11) the total length of service lines installed by the utility;
12. (12) the total cost of service lines installed by the utility; and
13. (13) the average cost per foot of service lines installed by the utility in new residential subdivisions.

(c) As part of the report required by subdivision (a) of this section, each utility shall provide the information required by subdivision (e) of this section for:

1. (1) overhead and underground distribution lines and service lines installed in VSRs;
2. (2) underground distribution lines and service lines installed in areas which are both outside VSRs and residential subdivisions, on a statistical sampling basis, as set forth in each utility's report; and
3. (3) overhead distribution lines and service lines installed in areas which are both outside VSRs and residential subdivisions, on a statistical sampling basis, as set forth in each utility's report.

(d) As part of the report required by subdivision (a) of this section, each utility shall provide:

1. (1) a frequency distribution of customers by footage interval of no more than 50 feet, of the samples described in paragraphs (c)(2) and (3) of this section; and
2. (2) an indication of how much it spent of its maximum obligation described in section 99.2(a) of this Title.

(e) The annual report to the commission shall include information for overhead and underground lines in the following format:

1. (1) Number of service lines capitalized:

   1. (i) VSR;
   2. (ii) Non-VSR outside residential subdivision.

2. (2) Total length of service lines in paragraph (1) of this subdivision: If the utility does not install underground service lines, indicate this and provide for service lines paid for by the utility, and the credit allowed by the utility.

   1. (i) VSR;
   2. (ii) Non-VSR outside residential subdivisions.

3. (3) Total cost of service lines in paragraph (2) of this subdivision:

   1. (i) VSR;
   2. (ii) Non-VSR outside residential subdivisions.

4. (4) Cost per foot of service line (paragraph [3] divided by paragraph [2] of this subdivision):

   1. (i) VSR;
   2. (ii) Non-VSR outside residential subdivisions.

5. (5) Total length of distribution line capitalized:

   1. (i) VSR;
   2. (ii) Non-VSR outside residential subdivisions.

6. (6) Total cost of distribution line in paragraph (5) of this subdivision:

   1. (i) VSR;
   2. (ii) Non-VSR outside residential subdivisions.

7. (7) Cost per foot of distribution line (paragraph [6] divided by [5] of this subdivision): Note:

   1. (i) VSR;

   2. (ii) Non-VSR outside residential subdivisions.

      Note:

      The above information regarding underground and overhead distribution and service lines outside VSRs and residential subdivisions is provided on a statistical sampling basis in accordance with subdivision (c) of this section.