Section P - Affiliate Information of the supplemental package shall contain workpapers which provide the following information relating to a utility's affiliates and/or subsidiaries, to the extent that such affiliates/subsidiaries provide a service for which the utility seeks cost recovery in its rate application:

1. (1) W/P P-1 - Consolidated Companies and Subsidiaries Balance Sheet.
2. (2) W/P P-2 - Income Statements for test year and first preceding year.
3. (3) W/P P-3 - Cost Allocation Basis, if applicable.

4. (4) W/P P-4 - Affiliate/Subsidiary General Data: Narrative(s) providing:

   1. (A) The date of establishment of each affiliate and/or subsidiary;
   2. (B) A statement of each affiliate and/or subsidiary's corporate purpose;
   3. (C) The utility company resources used in establishment of each affiliate and/or subsidiary;
   4. (D) The utility company resources currently being used by each affiliate and/or subsidiary, either directly or indirectly.
5. (5) W/P P-5 - Affiliate/Subsidiary Contracts: Copies of any and all contracts with affiliates and/or subsidiaries.
6. (6) W/P P-6 - Assets Sold/Transferred to Affiliates/Subsidiaries: A listing, by asset category and net book value, of assets sold or transferred to any affiliate and/or subsidiary since the utility's last rate case.
7. (7) W/P P-7 - Services/Products from Affiliates/Subsidiaries: A listing and description of the services and/or products (and related costs) provided by each affiliated and or subsidiary company to the utility for the test period.
8. (8) W/P P-8 - Services/Products to Affiliates/Subsidiaries: A listing of any significant utility company facilities and/or resources, whether plant, other assets or personnel, that were used during the test year, by each affiliate and/or subsidiary. The cost of the resources shall be indicated.

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