Section Q - Fuels and/or Purchased Power of the supplemental package shall contain workpapers and documentation, as appropriate, relating to fuels for electric generation, heat rate, purchased power and/or natural gas for resale, unless an annual fuel audit has been, or is being, performed coinciding with the utility's test year or for any portion of the test year not covered by such annual fuel audit, as follows:

1. (1) Fuels for electric generation:

   1. (A) Natural gas for electric generation fuel:

      1. (i) W/P Q-G1 - Gas Used: A schedule which provides, by month, the gas used to fire boilers for the test year. The schedule shall include the source (direct purchase, storage on a LIFO basis, withdrawals or exchange) and cost per MMBtu weighted average cost of gas.
      2. (ii) W/P Q-G2 - Journal Entries/Inventory Transfer: Copies of the supporting documentation to record gas usage to the proper fuel expense account(s).

   2. (B) Coal for electric generation fuel:

      1. (i) W/P Q-C1- Coal burned: A schedule which provides, by month, the coal burned to fire boilers for the test year. The schedule shall include the source (direct purchase or inventory LIFO layer usage) and cost per ton and MMBtu.
      2. (ii) W/P Q-C2 - Heat Content: A schedule which provides the determination of heat content (MMBtu/ton ratio).
      3. (iii) W/P Q-C3 - Journal Entries/Inventory Transfer: Copies of the supporting documentation to record coal burned to the proper fuel expense account(s).
      4. (iv) W/P Q-C4 - Test Year Coal Inventory: A schedule which provides, by plant and month, an analysis of the test year coal inventory. The schedule shall include burn, purchase and inventory level maintenance.

   3. (C) Fuel oil for electric generation fuel:

      1. (i) W/P Q-01 - Fuel Oil Used: A schedule which provides, by month, the oil used for the test year. The schedule shall include the cost per gallon and MMBtu.
      2. (ii) W/P Q-02 - Journal Entries: Copies of the journal entries to record fuel oil usage to the proper account(s).
   4. (D) Fuel contracts - Contracts negotiated: A list of all contracts which were negotiated or renegotiated during the test year and all years subsequent to the last completed fuel audit.
2. (2) W/P Q-HR1 - Heat Rate Calculations (for electric generation): A schedule which provides the monthly calculations of heat rate regarding each generation plant during the test year.

3. (3) Purchased power (for electric utilities):

   1. (A) Investor-owned utilities: W/P Q-PP2 - Monthly Purchased Power: A schedule which provides the monthly cost and quantity of purchased power, by source (cogenerator, independent power producer, federal or state power agency, or generation and transmission company), for the test year.

   2. (B) Rural Electric Cooperatives:

      1. (i) W/P Q-PP1 - Purchased Power Resold: A schedule which provides, by month and total, the cost and quantity of all purchased power for the test year.
      2. (ii) W/P Q-PP2 - Other Purchased Power Information: A schedule which provides, by month and consumer, all special sales and kw credit flow-through from any supplier for the test year.
4. (4) Natural gas for resale: W/P Q-R2 - Gas Purchases: A schedule which provides gas purchases which correspond to the billing months on W/P H-1. The schedule shall include storage withdrawals on a LIFO basis and exchange balances at the beginning and the end of the test year.
5. (5) W/P Q-R2 - Sales Programs: A schedule which provides an annualization of fuel, purchased power or gas purchases as appropriate for any special sales programs.

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