Section I - Depreciation and Amortization of the supplemental package shall include the schedules reflecting depreciation rates by classes of plant and depreciation accruals for the test year showing amounts charged to operations, clearing accounts, construction, etc. When items of amortization appear in the income statements, information showing the basis of such items shall also be included in this section. Telephone utilities participating in the three way meeting process are exempt from paragraphs (1), (2) and (4) of this Section.

1. (1) W/P I-1 - Detail Schedule of Depreciation: A schedule of depreciable items formatted in accordance with Appendix A to this Chapter.
2. (2) The items set forth in paragraph (1) of this section shall be subtotalled by functional group or, in the case of a multi-company utility, by functional group for each company. If available, the account codes, account descriptions, and test year end plant balances shall conform to those provided in the schedules required in Section C of the application package. The test year end balances shall conform to those provided in the schedules required in Section D of the application package. The current and utility-proposed depreciation rates shall conform to those provided in Section I of the application package.

3. (3) W/P I-2 - General Depreciation Information: A workpaper which provides the following information:

   1. (A) The date of the last depreciation study performed.
   2. (B) The Cause and Order numbers approving the depreciation rates currently in effect.
   3. (C) The procedure and technique used to develop the current depreciation rates.
   4. (D) The procedure and technique used to develop the proposed depreciation rates.
4. (4) W/P I-3 - Study of Proposed Depreciation Rates: A copy of the study performed to support the utility-proposed depreciation rates. If no such study was performed, provide a discussion of how the utility plans to support changes in depreciation rates and provide justification on an account by account basis as necessary.

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