To the extent not provided elsewhere in the supplemental package, the workpapers and other supporting documentation submitted in Section H - Test year actual and pro forma operating income statements shall, unless otherwise specified, be entitled in a manner which will reasonably reflect their content and shall be numbered in accordance with 165:70-5-20.

1. (1) W/P H-1 - Summary of Operating Revenues: A schedule of monthly revenues and sales volumes for the test year. This schedule shall depict all types of revenue and sales volume by rate code or service category.

   1. (A) W/P H-1-1 - Monthly Terms & Conditions Revenues: A detailed schedule of terms and conditions revenues by industry-specific type of revenue and other utility revenue by month for the test year.
   2. (B) W/P H-1-2 - Free Service Summary: A list of any free service recipients including volume and type of consumer. (If customers were billed, provide the rate code or service category.)
2. (2) W/P H-2 - Adjustments to Operating Income Statement: Workpapers which provide the underlying computation(s) of each adjustment presented on Schedule H-2 in the application package. The workpapers shall be referenced beginning with W/P H-2-1 for adjustment 1 and proceeding through all adjustments, i.e., W/P H-2-2 for adjustment 2, W/P H-2-3 for adjustment 3, etc.
3. (3) W/P H-3 - Summary of Operating Expenses: A schedule of expenses detailed, by account number and title and by month, for the twelve (12) months of the test year and the corresponding annual totals for the two (2) preceding years. The schedule shall depict the amounts expensed during each month, not year-to-date balances. Also, provide the percentage change between the years.

4. (4) W/P H-4 - Payroll Expenses: A schedule, by pay period or month, which details the number of full-time employees, the regular pay, the overtime pay and regular hours and paid overtime hours.

   1. (A) W/P H-4-1 - Payroll Description: A narrative on the payroll system, identifying the pay periods and related paydays. Also, describe the payroll accounting system and identify how labor is accrued at the end of the period.
   2. (B) W/P H-4-2 - General Salary Adjustments: A schedule which identifies the annualized effects of salary adjustments granted during the test year. The schedule shall include when pay raises were granted during the test year, the effective date(s), and the level of the raises.
   3. (C) W/P H-4-3 - Part-time Employees: A schedule detailing the number of part-time employees and the amount paid per month during the test year, to the extent not included and specifically identified in W/P H-4, and part-time employee charges for the two (2) preceding years.
   4. (D) W/P H-4-4 - Payroll Distribution: A schedule which provides the test year payroll distribution to each major expense category, to clearing accounts and to capital accounts. Also, explain the labor cost capitalization rate and provide the study or other documentation on which the distribution is based, if applicable.
   5. (E) W/P H-4-5 - Work Force Level Change: An analysis which identifies and explains any change in the work force level during, or after, the test year. A change in the work force constitutes any variance of five percent (5%) of the work force or ten (10) employees, whichever is greater. If any employee reduction program has been implemented or is planned, provide a complete description of the program, including the relevant dates and the dollar impact.
   6. (F) W/P H-4-6 - Wage and Salary Surveys: Copies of all wage and salary surveys considered by the utility during the test year and the two (2) preceding years.
5. (5) W/P H-5 - Payroll Taxes: Copies of all employment tax returns for the test year which include costs assigned to the Oklahoma jurisdiction. Show the distribution of the payroll taxes by major expense category, clearing accounts, and capital accounts.
6. (6) W/P H-6 - Accrued Compensated Absences: A schedule which provides the balances of accrued compensated absences for the thirteen (13) months of the test year.
7. (7) W/P H-7 - Employee Benefits: A schedule, by type, of the amount of all employee benefits for the test year. Identify the information for all active employees and retirees.

8. (8) W/P H-8 - Monthly Pension Cost Payable: A schedule of the monthly ending balances of pension cost payable for the test year and the first preceding year.

   1. (A) W/P H-8-1 - Pension Cost Accrual Procedure: An explanation of the utility's procedure for accruing and paying pension costs to the plan administrator.
   2. (B) W/P H-8-2 - Actuarial Reports: A copy of the actuarial report which shows the pension funding requirement and accrual accounting for the test year.

9. (9) W/P H-9 - Directors' Fees & Executive Salaries: A schedule of the fees and salaries paid to directors and the top twenty (20) executives during the test year. Include all benefits including, but not limited to, dues and/or memberships paid, automobiles, insurance premiums and stock options.

   1. (A) W/P H-9-1 - Directors/Executives Expense Vouchers: A schedule of expense vouchers for the directors and the top twenty (20) executives for the test year.
   2. (B) W/P H-9-2 - Executive Salary Surveys: Copies of all executive salary surveys considered by the utility during the test year and the two (2) preceding years, if they are in addition to those provided at W/P H-4-6.

10. (10) W/P H-10 - Summary of Insurance Expenses: A summary of insurance expenses by type (liability, property, workers compensation, etc.). Provide an analysis, by month, of any prepaid insurance balances which details the beginning balances, payments to vendors, expense accruals, adjustments and the ending balance by month for the test year.

    1. (A) W/P H-10-1 - Insurance Policies: A schedule of major insurance policies in effect during the test year reflecting amount paid, level of coverage and duration.
    2. (B) W/P H-10-2 - Self-Insurance Expense: An analysis of any self-insurance program. The analysis shall provide a monthly summary of self-insurance which shows the beginning balance, debits, credits and the ending balance for the test year and the two (2) preceding years.
11. (11) W/P H-11 - Legal Contract Settlements: A statement of total amounts of legal settlements for the test year and two (2) preceding years.
12. (12) W/P H-12 - Outside Services: A schedule of the major expenses for outside services for the test year. The schedule shall include payees, amounts, services performed, and accounts charged. Also provide the annual amounts for the first preceding year.
13. (13) W/P H-13 - Regulatory Expenses: A schedule of Oklahoma jurisdictional regulatory expenses for the test year and the first preceding year. The regulatory expenses shall identify legal and consulting fees separately and include payee, amounts, accounts charged and the cause number. Also, estimate the additional cost expected for the present cause, excluding labor and labor-related costs, identifying the amounts for legal, consulting and any itemized additional costs.
14. (14) W/P H-14 - Legislative Advocacy: A schedule which provides a summarization of all payments to individuals registered to lobby in Oklahoma on behalf of the utility (including employees of the utility) during the test year. For each lobbyist, include the following information: identification, account charged, total payments during the test year and the amounts included in the cost of service. Copies of expense reports for the test year shall be provided for all individuals reported in the summarization. This schedule is required only to the extent that the utility has included these expenses in its rate application.
15. (15) W/P H-15 - Administrative Expenses: Provide supporting documentation showing the transfer of administrative or general office expenses to nonutility functions.
16. (16) W/P H-16 - Summary of Dues, Donations, Contributions and Memberships: A summary by account of dues and membership fees paid to civic and social organizations and donations and contributions during the test year. This schedule is required only to the extent that the utility has included these expenses in its rate application.
17. (17) W/P H-17 - Advertising: A schedule of advertising expenses by the account charged. Also provide scripts, proofs, etc. upon request. This schedule is required only to the extent that the utility has included these expenses in its rate application.
18. (18) W/P H-18 - Taxes Other Than Income Tax: A summary schedule of taxes by type and account numbers.
19. (19) W/P H-19 - Ad valorem Taxes Paid: A schedule showing the total ad valorem taxes paid and/or owed which relate to the test year and the first preceding year. Provide the balances at the beginning of each of these years for plant in service, material and supplies and, if applicable, gas in storage. Identify any ad valorem taxes which were capitalized in either of these years and identify the related property. Also, identify any payments or refunds applicable to a period other than the test year which were reflected in the accounts during the test year.
20. (20) W/P H-20 - Analysis of Bad Debt Expenses: A schedule detailing bad debt write-offs, net of collections, for the test year and the two (2) preceding years, for Oklahoma jurisdiction, if applicable. Also show the applicable gross revenues and provide a copy of the bad debt charge-off policy.

21. (21) W/P H-21 - Informational/Instructional/Miscellaneous/ Sales Expense: A schedule detailing the expenses charged, labor shown separately, for the following accounts, if applicable or not otherwise provided:

    1. (A) Informational/Instructional
    2. (B) Sales expense
    3. (C) Miscellaneous customer service
22. (22) W/P H-22 - Large Invoices Excluding Cost of Gas, Fuel and Purchased Power and Taxes: Electric, gas and Class A telephone utilities shall provide a listing of all invoices over $250,000 for the test year. Rural electric cooperatives and Class B telephone companies shall provide a listing of all invoices over $75,000 for the test year.

Added at 11 Ok Reg 3753, eff 7-11-94