(a) All gas companies, electric companies, pipeline companies, steam companies, telephone companies, telecommunication companies, waterworks companies other than waterworks companies described in section 8197-2.5 of this Subpart, and unregulated special franchise owners shall file with ORPTS the following reports, at the time(s) specified in section 8197-2.10 of this Subpart, which shall include the information as listed herein:

1. (1) Form RP 1 - Utility Inventory Submission Verification Form, including:

   1. (i) the types of reports filed;
   2. (ii) the number of pages or files included;
   3. (iii) in what form (e.g., excel, foxpro, etc.) the reports are submitted; and
   4. (iv) a completed verification section with statement of reporting period and signature of an individual authorized by the company or its subsidiary or unit responsible for preparing the report.

2. (2) Form RP 1.1 - Location and Description of Structural Items, including:

   1. (i) identification of location, facility or subfacility, and whether jointly owned.

3. (3) Form RP 2.1 - Aged Surviving Original Cost Dollars of Structures and Equipment, including:

   1. (i) identification of location, facility or subfacility, account number and tax district;
   2. (ii) the year built;
   3. (iii) gross additions or surviving dollars;
   4. (iv) retirements;
   5. (v) improvements to leased property;
   6. (vi) whether located in the public or private right-of-way; and
   7. (vii) whether exempt and, if so, the exemption control number.

4. (4) Form RP 5.1 - Cost Summary, including:

   1. (i) account number and account name and corresponding company account code;
   2. (ii) personal property;
   3. (iii) real property, as segregated between public and private right-of-way; and
   4. (iv) total.

(b) In addition to the reports described in subdivision (a) of this section, companies described in that subdivision, which maintain original cost information by tax district, shall file report form RP 4.1, to include the following information:

1. (1) Form RP 4.1 - Mass Property-Aged Surviving Original Cost Dollars by tax district, including:

   1. (i) account number;
   2. (ii) year built;

   3. (iii) identification of:

      1. (a) gross additions or surviving dollars; and
      2. (b) retirements, segregated public and private right-of-way; and

   4. (iv) SWIS code.

      (c)

2. (1) A company described in subdivision (a) of this section may also submit a cost modifier report documenting any basis for adjustments to be made in the determination of the original cost of its tangible property.
3. (2) This report should contain a statement of the purpose of the information submitted and should include any data that is not included elsewhere in the report that the reporting company believes to be relevant to the original cost of its tangible property.
4. (3) If the data submitted modifies the value of specific inventory submitted elsewhere in a report, direct reference to the form number and SWIS code should be made. The information submitted may include a description of the general project, extent of construction, overall percentage of completion at the date of report and any other data that would assist ORPTS in placing a fair value on the construction.