52 Pa. Code § 53.53
(a) When a public utility files a tariff or tariff supplement seeking a general rate increase within the meaning of 66 Pa.C.S. § 1308(d) (relating to voluntary changes in rates), and the proposed increase qualifies as a major rate increase filing, in addition to the data required by other provisions of this chapter, the tariff or tariff supplement shall be accompanied by responses to the data requests contained in the following exhibits which apply to the public utility types, as indicated.
(5) Exhibit E—Filing Requirements For Public Utilities Seeking A Major Rate Increase.
(a.1) In answering the data requests contained in Exhibit E, the public utility shall indicate the test year it has elected to use in discharging its burden of proof. If a public utility elects to use the FTY in discharging its burden of proof, it shall provide the data and information requested for the HTY and the FTY but not for the FPFTY. If a public utility elects to use the FPFTY in discharging its burden of proof, it must provide the data and information requested for the HTY, the FTY and the FPFTY. If a public utility elects to use the FTY and a question in Exhibit E requests information for the years immediately following the FPFTY, the public utility shall provide the information for the years immediately following the FTY.
(c) Testimony.
(2) If adjustments from the test year are proposed, the public utility’s witness testimony must also include a complete explanation and justification of any claims which depart from the unadjusted test year results of operations, including the methodology and rationale. The public utility’s witness testimony, explanation and documentation of the proposed adjustments must enable a reasonably informed party to determine how the amount was calculated and to understand why the amount is being claimed.
(i) Supply a comprehensive statement of any changes made in method of depreciation and major changes in the selection of average service lives and dispersion.
8. Provide a table, showing the cumulative depreciated original cost by year of installation for utility plant in service at the end of the test year (depreciable plant only) as claimed in the measures of value, in the following form:
a. Year installed.
b. Original cost—the total surviving cost associated with each installation year from all plant accounts.
c. Calculated depreciation reserve—the calculated depreciation reserve associated with each installation year from all plant accounts.
d. Depreciated original cost—(Column b minus Column c).
e. Total—cumulation year by year of the figures from Column d.
f. Column e divided by the total of the figure in Column d.
9. If a claim is made for Construction Work-In-Progress (CWIP), supply the following on an historical basis:
a. A description of the project, including start and completion dates.
b. Amount expended at the end of the historical test year.
c. Authorized expenditure.
d. In service date (actual or anticipated).
e. Associated retirement of existing facilities, if any.
f. Updated information before the close of the record.
10. If a claim is made for plant held for future use, supply the following:
a. A description of the plant or land site and its cost.
b. Expected date of use for each item claimed.
c. Explanation as to why it is necessary to acquire each item in advance of its date of use.
d. Date when each item was acquired.
e. Date when each item was placed in plant held for future use.
11. If a claim is made for materials and supplies, attach an exhibit showing the actual balances for materials and supplies by month for the thirteen months prior to the end of the historical test year. Explain any unusual changes in monthly balances. (Explain method of determining claim if other than already described.)
12. Regardless of whether or not a claim is made for net salvage, provide an exhibit showing gross salvage, cost of removal, and net salvage for the most recent five calendar years. All information should be shown by account whenever possible.
a. If a claim for net salvage is made on a basis other than the most recent five calendar years, provide, in addition, representative backup calculations (gross salvage, cost or removal, and net salvage should be shown separately). All information should be shown by account whenever possible.
13. Explain in detail by statement or exhibit the appropriateness of claiming any additional items, not previously mentioned, in the measures of value.
14. Provide, with respect to the scope of operations of the utility, a description of property, including an explanation of the system’s operation, and plans for any significant future expansion, modification, or other alteration of facilities.
15. Submit maps of any changes in individual exchange boundary and zone rate areas or mileage rate areas, as the case may be.
B. FOR THOSE TELEPHONE UTILITIES ELECTING TO FILE TRENDED MEASURES OF VALUE, PROVIDE, IN ADDITION TO THE INFORMATION REQUESTED IN I.A. ABOVE, THE FOLLOWING:
1. Provide a schedule showing the rates of return under present rates, pro forma at present rates, and at proposed rates on the trended original cost rate base. Trended original cost should be computed at spot or one-year average, three-year average and five-year average price levels. All claims made on this exhibit should be cross-referenced to appropriate exhibits. Provide a schedule similar to the one listed above, reflecting respondent’s final claim in its previous rate case.
2. Provide a description of the trending methodology which was utilized. Identify all indexes which were used (include representative backup workpapers) and the reasons particular indexes were chosen.
a. Supply a comprehensive statement of major changes made in the selection of indexes or in the methodology used in the current rate filing as compared to the most recent previous rate filing.
3. Provide an exhibit indicating the spot or one year average trended original cost at the measure of value calculation date by vintage by account or functional property group and include applicable depreciation reserves. Include totals by account or appropriate group for all other trended measures of value. In the case of depreciable accounts for which depreciation is calculated at a more detailed level, it will be sufficient for the company to provide this data at the more detailed level. (To the extent that a future test year is utilized, provide historical data in the manner requested and provide projected data in a manner consistent with the projection.)
4. Supply an exhibit indicating the percentages of undepreciated original cost at historical test year end which were trended with the following indexes:
a. Boeckh
b. Handy-Whitman
c. Indexes developed from suppliers’ prices.
d. Indexes developed from company records and company price histories.
e. Construction equipment.
f. Governmental statistical releases.
g. Other.
5. Provide a table, showing the cumulative trended calculated depreciated original cost (at the spot or one year average price level) by year of installation for total depreciable utility plant in service at the measure of value calculation date, or as of an available date not more than one year prior to the historic test year, in the following form:
a. Year installed.
b. Trended original cost (at the spot or one year average price level)—the total surviving cost associated with each installation year from all plant accounts combined.
c. Trended calculated depreciation reserve—the calculated depreciation reserve associated with the trended original cost for each installation year from all plant accounts combined.
d. Calculated d depreciated trended original cost—(Column b minus Column c).
e. Cumulative calculated depreciated trended original cost—cumulation year by year of the figures from Column d.
f. Column e divided by the total of the figures in Column d.
Provide the following financial data for the five most recent calendar year periods:
a. Capitilization and capitalization ratios (Company and System consolidated) and projected data through the next two calendar years (Company and System consolidated, if available). (Show data with funded debt and short-term debt separately and excluding short-term debt.)
b. Interest coverages before and after taxes (as appropriate) (Indenture and SEC bases) and for the historical test year (Indenture basis), and for latest quarter (SEC basis). (Company and System consolidated.)
c. Fixed charge coverages and for the historical test year.
2. Provide latest public quarterly financial report (Company and System consolidated).
3. Provide latest Stockholder’s Annual Report (Company and System consolidated).
4. Provide latest Prospectus (Company and Parent).
5. Supply amounts, uses and sources of projected capital requirements for the Company for each of the three future calendar years.
6. Provide a schedule of debt and preferred stock of Company as of the end of the historical test year and at the latest available date, supporting the cost of debt claimed. (If the claimed cost is on a consolidated basis, provide the same data for the System consolidated.)
a. Date of issue
b. Date of maturity
c. Amount issued
d. Amount outstanding
e. Amount retired
f. Amount reacquired
g. Gain on reacquisition
h. Coupon rate
i. Discount or premium at issuance
j. Issuance expenses
k. Net proceeds
l. Sinking Fund requirements
m. Effective interest rate
n. Dividend rate
o. Effective cost rate
p. Total average weighted effective Cost Rate.
7. If common stock securities are held by the public, supply the following financial data of Company and/or System consolidated for each of the five most recent calendar years:
a. Earnings-price ratio (average)
b. Earnings-book value ratio (per share basis) (avg. book value)
c. Dividend yield (average)
d. Earnings per share (dollars)
e. Dividends per share (dollars)
f. Average book value per share yearly
g. Average yearly market price per share (monthly high-low basis)
h. Pre-tax funded debt interest coverage
i. Post-tax funded debt interest coverage
j. Market price-book value ratio.
8. State amount of, and provide details of computation of, interest on debt utilized for income tax calculations, under each of the following rate case bases:
a. Unadjusted test year under present rates
b. Adjusted test year under present rates
c. Adjusted test year under proposed rates
9. Under section 1552 of the Internal Revenue Code and Regulations 1.1552-1 thereunder, the common Parent Company, in filing a consolidated income tax return must choose one of four options by which it must allocate total income tax liability of the group to the participating members to determine each member’s earnings and profits. (If this is not applicable, so state.)
a. State what option has been chosen by the group
b. Provide a schedule which includes the taxable income or loss of each member of the group and the tax liability that has been allocated to each of the participating members in the consolidated income tax return for the latest calendar year for which the consolidated tax return has been filed and the preceding four years.
c. Provide a schedule, in summary form, of contributions, which were determined on the basis of separate tax return calculations, made by each of the participating members to the tax liability indicated in the consolidated group tax return for the latest calendar year for which the consolidated tax return has been filed. Provide total amounts of actual payments to the tax depository for the tax year, as computed on the basis of separate returns of members.
d. Provide the summary report (I.R.S. Form 1120) of the most recent annual income tax return for group, and if income tax return shows net operating loss, provide details of amount of net operating loss allocated to the income tax returns of each of the members of the consolidated group.
10. Provide AFUDC rate charged by company during the test year and explain method used to determine the rate.
11. Set forth provisions of Company’s and Parent’s charter and indentures (if applicable) which describe coverage requirements, limits on proportions of types of capital outstanding, and restrictions on dividend payouts.
12. Provide summaries of the Company’s revenue and expense budgets for the two calendar years subsequent to the historical test year.
13. Describe the Company’s accounting treatment for gains or losses for income tax and book purposes on reacquisitions of intermediate or long-term debt and preferred stock and provide the additional information requested below:
a. Reacquisitions by issue by year.
b. Total gain on reacquisitions by issue by year.
14. Provide the following information concerning compensating bank balance requirements for the historical test year:
a. Name of each bank
b. Address of each bank
c. Types of accounts with each bank (checking, savings, escrow, other services, etc.)
d. Average daily or monthly, as appropriate, balance in each account
e. Amount and percentage requirements for compensating bank balance at each bank
f. Average minimum compensating bank balance required at each bank
g. Documents from each bank explaining compensating bank balance requirements
h. Interest earned on each type of account (where applicable).
15. Provide the following information concerning short-term debt (e.g., bank notes payable) for the historical test year:
a. Line of Credit at each bank or other institution
b. Average daily or monthly, as appropriate, balances of notes payable to each bank or other institution
c. Interest rate charged on each note payable (Prime rate, formula rate, or other)
d. Purpose of each note payable (e.g., construction, working capital, debt retirement)
e. Prospective future need for this type of financing.
16. Submit details on Company and/or Parent public offerings of common stock (past five years to present) as follows:
a. Date of Prospectus
b. Date of offering
c. Record date
d. Offering period—dates and number of days
e. Amount and number of shares of offering
f. Offering ratio (if rights offering)
g. Per cent subscribed
h. Offering price
i. Gross proceeds per share
j. Expenses per share
k. Net proceeds per share (i-j)
l. Market price per share
1. At record date
2. At offering date
3. One month after close of offering
m. Average market price during offering
1. Price per share
2. Rights per share—average value of rights
n. Latest reported earnings per share at time of offering
o. Latest reported dividends at time of offering.
17. Provide latest available balance sheet and income statement for Company and System consolidated.
18. Provide Rate of Return on Original Cost and Fair Value (if claimed) for:
a. Unadjusted test year under present rates
b. Adjusted test year under present rates
c. Adjusted test year under proposed rates.
19. Attach chart explaining Company’s corporate relationship to its affiliates (System Structure).
20. If the Company plans to make a formal claim for a specific allowable rate of return, provide the following data in statement or exhibit form:
a. Claimed capitalization and capitalization ratios
b. Claimed cost of long-term debt with supporting data
c. Claimed cost of short-term debt with supporting data
d. Claimed cost of total debt with supporting data
e. Claimed cost of preferred stock with supporting data
f. Claimed cost of common equity with supporting data.
21. Provide the following income tax data:
a. Consolidated income tax adjustments, if applicable
b. Interest for tax purposes (basis for the claim.)
22. Submit schedules on inter-company profits within the corporate system for the last three calendar years as follows:
a. Manufacturing and/or supply affiliates’ sales to the company
b. Manufacturing and/or supply affiliates’ profit before and after taxes, on such sales
c. Income tax refunds to the Company due to such sales
d. Breakdown as to amounts capitalized and expensed by Company with respect to such sales
e. Detailed explanation of the income tax deferral on such sales, and how it is handled on the books of the Company, and on the books of the manufacturing and/or supply affiliates.
23. Submit schedules on inter-company profits for the last 3 calendar years as follows, to the extent the data are available:
a. Manufacturing and/or supply affiliates’ income available for common equity, after debt interest, but before income taxes
b. Manufacturing and/or supply affiliates’ average amount of common equity
c. Manufacturing and/or supply affiliates’ rate of return on average common equity
d. Manufacturing and/or supply affiliates’ rate of return on average net investment.
24. Provide the following for the latest available calendar year:
a. Manufacturing and/or supply affiliates’ sales to:
(i) Other Parent Company operating telephone subsidiaries
b. Income statement of manufacturing and/or supply affiliates.
c. Balance Sheet of manufacturing and/or supply affiliates at year end
d. Net investment of manufacturing and/or supply affiliates and details of its computation.
e. Latest annual and quarterly reports of manufacturing and/or supply affiliates.
f. Summary of total sales of manufacturing and/or supply affiliates to each of the operating telephone subsidiaries, showing amount of sales and profit ratios thereon by the following categories:
(iii) Supplies
g. Price comparison analyses comparing the prices of manufacturing and/or supply affiliates with the prices of other manufacturers and/or suppliers for each of the categories in (f) above.
25. Submit the following data for service affiliates (directory, computer, management, or other) during the test year:
a. Balance Sheet, detailing individual debt issues outstanding, preferred stock issues outstanding, and common equity for the latest available calendar year.
b. Income statement, detailing debt interest expense, preferred stock dividends, and net income available for common equity for the latest available calendar year.
c. Dollar total for each of the services provided during the latest available calendar year.
d. Latest annual and quarterly reports.
26. Supply a copy of each of the service contracts which define the contractual agreements as to revenues, expenses and profits apportionments.
The responses to the items contained in Section III shall be provided for the historical test year claimed by the telephone utility. If, however, the telephone utility elects to file on a future test year basis, the additional data relative to that claim must be provided in response to the following requests.
BALANCE SHEET
1. Provide a comparative balance sheet for the test year and the preceding year which corresponds with the date at the test year end.
2. Provide a list of the major items of Other Physical Property, Investments in Affiliated Companies and Other Investments.
3. Provide a list of and an explanation of Special Cash Accounts of all types, such as:
a. Interest and Dividend Special Deposits.
b. Working Funds other than general operating cash accounts.
c. Other special cash accounts and amounts (Temporary cash investments).
4. Describe the nature and/or origin and amounts of notes receivable, accounts receivable from associated companies, and any other significant receivables, other than customer accounts, which appear on balance sheet.
5. Provide the amount of accumulated reserve for uncollectible accounts, method and rate of accrual, amounts accrued and amounts written-off for the test year and two previous years.
6. Provide a list of and an explanation of prepayments.
7. Provide a list of and an explanation of any other major (in terms of amount of dollars) current assets listed on balance sheet.
8. Provide a list of and an explanation of the deferred asset accounts that currently operate to affect or will at a later date affect the operating account supplying:
a. Origin of these accounts
b. Balance in account at the end of the test year
c. Probably changes to these accounts in the near future
d. Amortization of these accounts currently charged to operations or to be charged in the near future
e. Method of determining yearly amortization for the following accounts:
—Temporary Facilities
—Miscellaneous Deferred Debits
—Research and Development
—Property Losses
—Any other deferred accounts that affect operating results.
9. Explain the nature of accounts payable to associated companies, and note amounts of significant items.
10. Provide details of other deferred credits as to their origin and disposition policy (e.g.—amortization).
11. Supply basis for Injury and Damages reserve and amortization.
12. Provide details of any significant reserves, other than depreciation, bad debt, or injury and damages, appearing on balance sheet.
13. Provide an analysis of retained earnings for the test year and the two preceding years.
Cash Working Capital
14. Supply an exhibit supporting the claim for working capital requirement based on the lead-lag method.
a. Pro forma expenses and revenues are to be used in lieu of book data for computing lead lag days.
b. Settlements amounts with other communication companies should be treated as both revenues and expenses when developing lead and lag days.
15. Provide schedules and data in support of the following working capital items:
a. Prepayments—List and identify all items
b. Federal Excise Tax accrued or prepaid
c. Federal Income Tax accrued or prepaid
d. Pa. State Income Tax accrued or prepaid
e. Pa. Gross Receipts Tax accrued or prepaid
f. Pa. Capital Stock Tax accrued or prepaid
g. Pa. Public Utility Realty Tax accrued or prepaid
h. State sales tax accrued or prepaid
i. Payroll taxes accrued or prepaid
j. Interest on funded debt and other debt accrued or prepaid
k. Average customer deposits and annual interest thereon.
l. Any pro forma adjustment related to the above items under proposed rates.
16. Provide detailed calculations showing the derivation of the tax liability offset against gross cash working capital requirements.
17. Prepare a Statement of Income and supporting adjustments for the various time frames of the rate proceeding including:
Col. 1—Unadjusted income statement for the test year.
2—Adjustments made to annualize and normalize unadjusted revenues, expenses and taxes under proposed rates.
3—Income statement under present rates after adjustment in Col. 2.
4—Adjustment to reflect the revenue increase requested.
5—Income statement under requested rates.
a. Expenses may be summarized by the following expense classifications for purposes of this statement:
Operating Expenses (by category)
Depreciation
Amortization
Taxes, Other than Income Taxes
Total Operating Expense
Operating Income Before Taxes
Federal Taxes
State Taxes
Deferred Federal
Deferred State
Income Tax Credits
Other Credits
Other Credits and Charges, etc.
Total Income Taxes
Net Utility Operating Income
Other Income & Deductions
Other Income
Detailed listing of Other Income used in Tax
Calculation
Other Income Deduction
Detailed Listing
Taxes Applicable to Other Income and Deductions
Listing
Income Before Interest Charges
Listing of all types of Interest Charges and all amortization of Premiums and/or Discounts and Expenses on Debt issues
Total Interest
Net Income After Interest Charges
b. Submit a statement explaining the derivation of the amounts used for projecting future test year level of operations and submit appropriate schedules supporting the projected test year level of operations.
c. Adjustments which are estimated shall be fully supported by basic information reasonably necessary.
d. Ratios, percentages, allocations and averages used in adjustments must be fully supported and identified as to source.
e. List all and explain significant non-recurring abnormal or extraordinary expenses incurred in the test year which will not be present in future years.
f. List all and explain major expenses included in the test year which do not occur yearly but are of a nature that they do occur over an extended period of years. (e.g.—Non-yearly maintenance programs, etc.)
18. Provide clarifying detail for any expense adjustments listed in Item 17 above that are due to changes in accounting procedure, such as charging a particular expense to a different account than was used previously. Explain any extraordinary declines in expenses due to such change of account use.
19. Provide comparative operating statements for the test year and the immediately preceding 12 months showing increases and decreases between the two periods. These statements should supply detailed explanation of the causes of the major variances between the test year and preceding year by detailed account number.
Operating Expenses
20. Prepare a 3-column schedule of operating expenses, as described below, for the following periods:
a. Columns 1 and 2—list two prior years relative to the test year period.
b. Column 3—Test Year
(Supply sub-accounts, if significant, to clarify basic accounts.)
21. List extraordinary property losses included in operating expenses or depreciation and amortization as a separate item. Sufficient supporting data must be provided.
22. Supply detailed calculations of amortization of rate case expense, including supporting data for outside services rendered. Provide the items comprising the rate case expense claim, the items comprising the actual expenses of prior rate cases and any unamortized balances.
23. Submit detailed computation of adjustments to operating expenses for salary, wage and fringe benefit increases (nonmanagement and management) granted or planned to become effective during the test year. Supply data for the historical test year and for the future test year, as available:
a. Total annualized payroll increases included in the test year broken down between amounts capitalized and amounts expensed.
b. Total annualized payroll expense increase claimed in the test year by categories of operating expense, i.e., maintenance, operating transmission, distribution and the like.
c. For each payroll increase included in the test year supply the following:
i. Nature of payroll increase
ii. Effective date of payroll increase
iii. Average percentage increase
iv. Annualized increase in payroll amount
v. Annualized increase in payroll expense
d. For each wage increase provide the increase to wage related cost added to annualized wages. Itemize the amounts between overtime, social security taxes, Pension and death benefits, company contributed savings, group life insurance, and any other. Any benefits included in these amounts paid to officers only should be itemized separately.
e. State whether the pension cost figures include any unfunded pension cost. Explain.
f. If any of the amount claimed in the test year for annualized payroll increase includes deferred income and/or consultant fees to corporate officers or employes, submit a schedule listing the amounts.
24. Supply an exhibit showing an analysis if the charges by service affiliates for services rendered included in the operating expenses of the filing company for the test year and for the 12-month period ending prior to the test year:
a. Supply a copy of contracts, if applicable.
b. Explain the nature of the services provided.
c. Explain basis on which charges are made.
d. If charges allocated, identify allocation factors used.
e. Supply the components and amounts comprising the expense in this account.
25. Describe costs relative to leasing equipment, computer rentals, and office space, including terms and conditions of the lease. State method for calculating monthly or annual payment.
26. Submit detailed calculations (or best estimates) of the cost resulting from major storm damage.
27. Provide a schedule of advertising expense for the classifications and for the media categories as specified in the Uniform System of Accounts for the test year and the two prior comparable years.
28. Prepare a detailed schedule for the test year showing types of social and service organization memberships paid for by the Company and the cost thereof.
29. Submit a schedule showing the major expenditures associated with Outside Services Employed and Regulatory Commission Expenses, for the test year and prior two comparable years or calendar years.
30. Submit details of information covering research and development expenditures including major projects within the company and forecasted company programs.
31. Provide a schedule lising all charitable and civic contributions by recipient for those amounts claimed in the test year operating expenses.
32. Provide a labor productivity schedule.
33. Indicate the expenses that are included in the test year, which are due to the placement in operating service of major plant additions or the removal of major plant from operating service, and estimate the expense that will be incurred on a full-year’s operation.
34. Submit a statement of changes in major accounting procedures since the previous rate case and any anticipated changes.
35. Explain the internal auditing program and provide a listing of the audits performed during the year preceding the filing.
Taxes, Other than Income Taxes
36. Provide a copy of the latest capital stock tax report and the latest capital stock tax settlement.
37. Provide a schedule of Federal and Pennsylvania taxes, other than income taxes, calculated for the unadjusted test year under present rates, the adjusted test year under present rates and the adjusted test year under proposed rates, to include the following categories:
a. social security
b. unemployment
c. capital stock
d. public utility realty
e. assessments—P.U.C. and Office of the Consumer Advocate
f. other property
g. any other appropriate categories
Income taxes
38. Submit a schedule showing for the last five calendar years the Federal income tax refunds, or other payments plus interest (net of taxes), paid to the Company as a result of prior years’ claims.
39. Provide detailed computations showing the deferred income taxes resulting from the use of: accelerated tax depreciation associated with post-1969 public utility property as provided by Internal Revenue Code Section 167 Asset Depreciation Range (ADR) lives; and, accelerated tax depreciation associated with post-1980 public utility property under the Accelerated Cost Recovery System (ACRS) as provided by Internal Revenue Code Section 168.
a. Separate the state and federal computations and provide the tax rates used in calculating the deferrals.
b. State whether tax depreciation is based on all depreciable telephone plant in service claimed in the measure(s) of value and whether it is the tax depreciation for the test year.
c. Reconcile any difference between the deferred tax balance, shown as a reduction to the measure(s) of value, and the deferred tax balance as shown on the balance sheet.
40. Submit a schedule showing a breakdown of the deferred income taxes by State and Federal for the unadjusted test year under present rates, the adjusted test year under present rates and the adjusted test year under proposed rates.
41. Submit a schedule showing a breakdown of accumulated and unamortized investment tax credits (3 percent, 4 percent, 7 percent, 10 percent and 11 percent), as of the end of the historical test year, together with a description of methods used to write-off the unamortized balances if changed since previous rate proceeding.
42. Submit detailed calculations showing the derivation of deferred income taxes due to amortization of repair allowance if such policy is followed.
(Note: Submit additional schedules if the company has more than one accounting area.)
43. Provide details of the Federal Surtax Exemption allocated to the Pennsylvania jurisdictional area, if applicable.
44. Explain the use of cost of removal of any retired plant figures in the income tax calculations.
45. Provide the method used to calculate test year income tax deferrals associated with tax depreciation in amounts segregated as follows:
a. Property installed prior to 1970
b. Property installed subsequent to 1969
46. State whether all tax effects due to accelerated depreciation on property installed prior to 1970 have been passed through to income. (If not, explain.)
47. Show any income tax loss/gain carryovers from previous years that may affect test year income taxes or future year income taxes. Show loss/gain carryovers by years of origin and amounts remaining by years at the end of the test year.
48. Provide a detailed analysis of Taxes Accrued on the basis of the unadjusted test year under present rates.
49. For the test year as recorded on test year operating statement:
a. Supply the amount of current Federal income tax expense.
b. Supply the amount of the net deferred Federal income tax expense resulting from the excess of accelerated tax depreciation over book depreciation.
c. Supply the amount of investment credit realized during the test year due to the 10% Job Development Credit during test year.
d. Provide the amount of the reduction in Federal income taxes due to the amortization of the 10% Job Development Credit.
e. Provide the amount of the reduction in Federal income taxes for the amortization of any 3% Investment Tax Credit that may remain on the utility books.
f. Provide the Federal income tax actually paid, net of all tax credits, for the latest tax return filed.
50. Provide the debit and credit in the test year to the Deferred Taxes due to Accelerated Depreciation for Federal income tax, and provide the debit and credit for the Job Development Credits (whatever account) for the test year.
51. Reconcile income taxes on the test year operating statement with regard to current portion of income tax, income taxes deferred currently due to tax timing differences and current taxes due resulting from past years’ income tax deferrals, and from adjustment of investment tax and job development credits for both State and Federal income taxes.
52. With respect to determination of Federal and State income taxes, submit the following schedules:
a. Income tax results of the adjustments to the test year under present rates.
b. Income taxes for the adjusted test year under present rates.
c. Income tax effect of the rate increase requested.
d. Income taxes for the adjusted test year under proposed rates.
e. Adjustments for taxable net income for the unadjusted test year under present rates and the adjusted test year under present rates, together with an explanation of any difference between the adjustments. Indicate charitable donations and contributions in the tax calculation for rate making purposes, if claimed.
53. Each independent telephone company shall provide copies of Bell of Pennsylvania toll settlement sheets for each month of the historical test year as well as each month subsequent to the test year, prior to the effective date of the filing.
Each telephone utility shall submit the following simultaneously with any rate increase filing:
1. A fully allocated cost-of-service study derived from the apportionment of the total costs of operating a telephone company, by distributing this total cost among all of the various equipment units and classes of service in such a manner that the sum of the costs imputed to each unit or class of service is made to equal the total costs for the most recent year available.
2. Submit a summary of the detailed cost studies upon which respondent supports the proposed rates.
a. For every cost study provided, submit a thorough explanation of the cost methodology used in deriving such cost studies.
3. Show a comparison of proposed revenue to a fully allocated cost for any charge change in equipment or service. Indicate the deficiencies or excesses in proposed revenue.
4. Provide a schedule that compares present and proposed tariff charges, along with the percentage increase or decrease for each change, increase, or decrease in the tariff. Also, set forth the revenue anticipated from these changes.
5. Provide a detailed revenue analysis displaying, by category of service, revenues resulting from test year under present rates and test year under proposed rates.
6. Submit a summary of the number and type of customers or billed units affected by each proposed increase, decrease or change in the tariff.
7. Submit a study that states the number of customers or billed units receiving individual, two-party, four-party and multi-party service in each exchange area for the total Company. Classify according to residence and business customers or billed units.
8. Provide a list of the various exchanges and show the number of terminals each exchange can call without incurring a toll charge. Accompany this with the present and proposed basic monthly exchange charges by rate band if applicable and percentage increase. Delineate according to business and residential customers or billed units.
If a change from mileage charges to zones is proposed, explain how zones were chosen and what criteria were used in choosing the geographical locations of these zones.
9. Submit a schedule listing the following information for each central office.
a. Number of lines installed at the end of test year.
b. Number of lines utilized at end of test year.
10. Provide the rationale, method of determination and cost justification for any change in rate band widths.
11. Provide growth patterns of usage in messages or hundred call seconds per main station and billed units, by business and residence classes of service for each rate class for three preceding years.
12. Provide a schedule showing unfilled requests for upgrades.
13. Provide a schedule showing outstanding service orders for new telephones at the end of the test year.
Exhibit E applies to a public utility filing for a major rate increase under 66 Pa.C.S. § 1308(d) (relating to voluntary changes in rates). Subsection E.II provides definitions. Subsections E.III.A—E.III.N provide common filing requirements. Subsections E.IV.A—E.IV.D provide further filing requirements specific to a particular public utility industry.
The following words and terms, when used in this exhibit, have the following meanings, unless the context clearly indicates otherwise:
AAO Plan—Annual asset optimization plan—The term has the meaning prescribed in 66 Pa.C.S. § 1356 (relating to asset optimization plans).
AFUDC—Allowance for funds used during construction—The capitalized cost of debt and equity funds used to finance an addition of public utility plant to rate base while the plant is under construction.
Affiliated company—A company that constitutes an affiliated interest of the public utility as defined in 66 Pa.C.S. § 2101 (relating to definition of affiliated interest).
Billing determinant—All of the data necessary to create a proof of revenue, including, without limitation:
(3) Customer demand, by demand block, used to determine demand charges, stated in units appropriate for the applicable utility rate schedules (for example, kW for electric demand).
CWIP—Construction work in progress—A holding account for capitalizing construction costs of public utility plant not yet ready to be placed in service.
Commission—The Pennsylvania Public Utility Commission.
Consolidated group—A public utility and its parent company and affiliated companies.
Customer charge—A fixed periodic charge to recover customer-related costs incurred to provide public utility service to a customer, regardless of the customer’s usage.
Customer class—A broad group, generally identified by the nature of its end use, such as residential, commercial, industrial, municipal or resale, consisting of customers that are deemed to have reasonably similar usage characteristics such that they may be appropriately grouped together for purposes of analyzing a public utility’s cost of service, allocating revenues and revenue increases and designing rate schedules.
Dth—dekatherm—Ten therms which is 1,000,000 British thermal units or Btus.
DSIC—Distribution system improvement charge—The term has the meaning prescribed in 66 Pa.C.S. § 1351 (relating to definitions).
FERC—The Federal Energy Regulatory Commission.
LTIIP—Long-term infrastructure improvement plan—The term has the meaning prescribed in 66 Pa.C.S. § 1352 (relating to long-term infrastructure improvement plan).
N.A.R.U.C. or NARUC—The National Association of Regulatory Utility Commissioners.
Parent company—The beneficial holder of the largest voting interest in a public utility or the company listed at the top of a corporate hierarchy structure with ultimate controlling interest in the public utility. Includes the municipality if the public utility is a municipal utility subject to Commission regulation.
Pro forma—Descriptor of financial statements indicating that the statements at issue employ assumptions about conditions that occurred in the past or may occur in the future, which are used to depict the results of operations.
Public utility—For purposes of this exhibit, a filing entity as defined in 66 Pa.C.S. § 102 (relating to definitions) that is seeking a major rate increase.
Rate schedule—A schedule, which is part of a public utility’s tariff, that designates the rates, charges and other terms of service that apply to public utility service furnished to customers to whom the schedule applies as specified by the terms of the rate schedule.
Subsidiary company—A company in which the public utility is the beneficial holder of the largest voting interest.
Tariff—A document as defined in 66 Pa.C.S. § 102.
USoA—Uniform System of Accounts—An accounting system:
(4) As may be allowed or prescribed by the Commission under 66 Pa.C.S. § 1701 (relating to mandatory systems of accounts) for public utilities furnishing wastewater public utility services, stormwater public utility and steam public utility services.
1. Provide a statement indicating that the public utility is subject to the Commission’s jurisdiction.
2. Provide a statement of the total amount and percentage of the base rate increase being sought for recovery in rates under 66 Pa.C.S. § 1308(d).
3. Provide a statement indicating the test year the public utility is using in discharging its burden of proof under 66 Pa.C.S. § 315 (relating to burden of proof).
4. To the extent that the public utility claims information required by this exhibit is confidential or proprietary, provide a summary statement indicating, with specificity, which filing requirements have responses designated to be confidential or proprietary. A claim of confidentiality is subject to review by the presiding officer under § 5.365 (relating to orders to limit availability of proprietary information).
5. Provide the following supplemental information when providing the information required by this regulation and in response to each discovery request relative to the current base rate case proceeding, as applicable:
a. Provide the data for the HTY and the first year that new rates were in effect from the immediately preceding base rate case if the time periods for the data requested relative to the current base rate case do not include the HTY and first year under new rates from the immediately preceding base rate case.
b. Explain the difference in projections and adjustments made for the immediately preceding base rate case as compared to the projections and assumptions made relative to the current base rate case.
c. Provide details of any reconciliations and adjustments made relative to the immediately preceding base rate case and explain whether (and how) they would be expected to be rolled into base rates in the current base rate case or whether they are expected to arise relative to rates as may be established in the current base rate case.
6. Supplement the filing with the most recent information if more recent year-end information becomes available during the course of the current base rate case.
7. If a requirement calls for information for an immediately preceding year or immediately following year to a test year, provide information for the 12-consecutive-month period conforming to the test year dates (for example, January 1 through December 31 or October 1 through September 30).
8. Provide a working electronic copy of filing schedules in Microsoft Excel or similar electronic spreadsheet format with all formulas intact including existing links, for the HTY, the FTY and the FPFTY, that support the proposed revenue requirement, rate structure and cost allocation, including, but not limited to, all schedules provided in response to these filing requirements. If spreadsheets are confidential, they must be filed with the Commission confidentially and will only be made available to Commission staff, and other parties with executed non-disclosure agreements or under a protective order.
1. Set forth the overall revenue effect, in dollars and as a percentage of current revenues, of the proposed rate change and provide a summary discussion of the principal reasons for the requested rate change, including the revenue requirement effect of the major changes driving the need for the requested rate change.
2. Identify the specific witnesses for each statement and schedule of revenues, expenses, taxes, cash flow, debt, debt coverage, property, valuation and the like and provide direct testimony supporting each element of the rate increase.
3. Provide the following schedules at present rates. In each schedule, provide references in the pro forma adjustments column for each adjustment which ties to corresponding supporting schedule detailing and explaining each pro forma adjustment.
a. Income statement.
b. Cash flow statement.
c. Debt-service coverage ratio schedule.
d. Balance sheet, showing individual columns for the following:
i. Actual amounts for each of the 2 years immediately preceding the HTY.
ii. HTY actual amounts.
iii. Pro forma adjustments between HTY and FTY, including the adjusted HTY for known and measurable changes between the HTY and FTY.
iv. FTY claimed amounts.
v. Pro forma adjustments between FTY and FPFTY, including the 12-consecutive-month period beginning with the first month that new rates will be in effect after the application of the full suspension period permitted under 66 Pa.C.S. § 1308(d) amounts.
vi. FPFTY claimed amounts.
4. Provide the following schedules at proposed rates. In each schedule, provide references in the pro forma adjustments column for each adjustment which ties to corresponding supporting schedule detailing and explaining each pro forma adjustment.
a. Income statement.
b. Cash flow statement.
c. Debt-service coverage ratio schedule.
d. Balance sheet, showing individual columns for the following:
i. Actual amounts for each of the 2 years immediately preceding the HTY.
ii. HTY actual amounts.
iii. Pro forma adjustments between FTY and FPFTY claimed amounts.
iv. FPFTY claimed amounts.
5. Provide a list of reports, data or statements requested by and submitted to the Commission during the year immediately preceding the HTY through the current date.
6. Provide a statement of past and anticipated changes since the immediately preceding base rate case in major accounting procedures.
7. Provide an explanation of differences between the basis or procedure used in allocations of revenues, expenses, depreciation and taxes in the current base rate case and the basis or procedure that was used in the immediately preceding base rate case.
8. Identify each major addition to plant or facilities to be placed in service or removed from service during the FTY or the FPFTY for each project identified in D.2.a or D.11.b that will change utility plant by more than 3% of the change in plant in service since the public utility’s last rate case. The supporting documentation shall indicate the effect of the plant addition or removal from service upon the public utility’s rate base, revenue, expense, tax, income and revenue requirement.
9. Provide revenues and expenses by the account classifications for the applicable industry’s USoA.
1. Provide a corporate history including the date of original incorporation and each subsequent merger or acquisition.
2. Indicate all counties, cities and other governmental subdivisions in which service is provided (including service areas outside this Commonwealth) and the total number of customers by customer class or billed units in each State and county, estimated if not known.
3. Provide an organizational chart explaining the public utility’s corporate relationship to affiliated companies showing the consolidated group structure and indicating whether each affiliated company is a regulated public utility under the Commission’s jurisdiction or under the jurisdiction of another state public utility commission, or both.
4. Provide a list and brief description of the two most recent Commission-conducted audits with related docket numbers.
5. Provide a list and brief description of internal audit reports and independent audit reports for the most recent 2-year period.
1. Provide a schedule showing the HTY rate base and rates of return at original cost less accrued depreciation under present rates and under proposed rates. Cross-reference claims made on this schedule to appropriate supporting schedules. Show pro forma adjustments for the FTY and the FPFTY.
2. If a claim is made for CWIP, provide all of the following:
a. An exhibit with a description of each project.
b. A summary of all work orders.
c. Amount expended at the end of the HTY, the FTY, the FPFTY and at the completion of the project.
d. Anticipated in-service dates.
e. If the project is revenue producing or expense reducing, identify the revenue or expense associated with the project.
3. If a claim is made for plant held for future use, provide all of the following:
a. A brief description of the plant or land site and its original cost.
b. Expected date of use for each item claimed.
c. Explanation why it is necessary to acquire each item in advance of its date of use.
d. Date when each item was acquired.
e. Date when each item was placed in the plant held for future use account.
4. If a claim is made for materials and supplies or fuel inventory, provide all of the following:
a. A description of the methodology used to value material and supplies.
b. The actual 13-month balances of the inventory of materials and supplies for the HTY.
c. The 13-month average for materials and supplies as of the end of the HTY.
d. The type of fuel, and location, as in station, and the quantity and price claimed for natural gas public utilities.
5. If a claim is made for cash working capital, provide a supporting schedule setting forth the method and data used to determine the cash working capital, requirement. Include a lead-lag study of working capital completed no more than 6 months prior to the rate increase filing.
6. Indicate if amortized expenses have been removed from the lead-lag study. If so, provide documentation showing the removal. If not, provide a list of such amortization expenses included.
7. In the cash working capital computation, either include sales for resale and related expenses in revenues and in expenses or exclude them from revenues and expenses. Explain procedures followed.
8. Provide schedules and data in support of all of the following working capital items:
a. Prepayments—list and identify all items.
b. Federal Excise Tax accrued or prepaid.
c. Federal Income Tax accrued or prepaid.
d. Pennsylvania State Income Tax accrued or prepaid.
e. Pennsylvania Gross Receipts Tax accrued or prepaid.
f. Pennsylvania Public Utility Realty Tax accrued or prepaid.
g. State sales tax accrued or prepaid.
h. Payroll taxes accrued or prepaid.
i. Any adjustments related to the previously listed items for ratemaking purposes.
9. Identify fund availability arrangements or terms which the public utility has with its banks with respect to deposits of customer checks.
10. If a claim is made for an additional item in rate base not otherwise addressed in these filing requirements, identify such claim and provide a statement, exhibit, or both, explaining in detail the appropriateness of such claim.
11. Provide a schedule that shows a breakdown of plant additions and retirements by plant account for the FTY and the FPFTY, showing all of the following:
a. Account number.
b. Project number of each addition and each retirement.
c. Completion date of each addition and each retirement.
d. Description of the addition.
e. Addition amount of each addition.
f. Description of retirement.
g. Retirement amount of each retirement.
h. Totals of additions and retirements.
12. Explain how the plant balances for the FTY and the FPFTY were projected. Provide supporting workpapers and documentation.
13. If the public utility has included in rate base a portion of the cost of plant in service that is used in part, but not exclusively, for Pennsylvania jurisdictional service, identify the plant, including the applicable plant account numbers, provide the estimated percentages and amounts of the assets used for jurisdictional and non-jurisdictional service, and explain how those percentages and amounts were determined.
14. If the public utility furnishes more than one type of Pennsylvania jurisdictional service and has included in rate base plant in service that is used for more than one type of service, identify the plant, including the applicable plant account numbers, and provide the estimated percentages and amounts of the assets used for each type of jurisdictional service.
15. Provide all workpapers and supporting documentation showing the derivation of the projected balances for the FTY and the FPFTY of each of the following:
a. Contributions in aid of construction.
b. Customer and developer advances for construction.
c. Customer deposits.
16. Provide schedules supporting claimed amounts for plant in service by function and by account for the HTY, the FTY and the FPFTY.
17. Provide supporting schedules which indicate the procedures and calculations employed to develop the original cost of plant and applicable accumulated depreciation included in the public utility’s claimed rate base for the HTY, the FTY and the FPFTY as applicable.
18. Provide a schedule showing details of the adjustments to plant in service and accumulated depreciation that were made to derive the amounts included in the public utility’s rate base claims for the HTY, the FTY and the FPFTY as applicable.
1. Provide the actual year-end capitalization and capitalization ratios for the last 5-year period concluding with the HTY and the year-end capitalization and capitalization ratios projected for the FTY and the FPFTY, as applicable (with short-term debt and without short-term debt) for the public utility, the parent company and the consolidated group.
2. Provide the actual year-end interest coverage on both a before tax and after tax basis for the 3-year period ending with the HTY and for the most recent available 12-month period. The interest coverage should be calculated on both an indenture and Securities and Exchange Commission (SEC) basis, for the public utility, the parent company and the consolidated group.
3. Provide the year-end preferred stock dividend coverages on a charter and SEC basis for the available 12-month period.
4. Provide for the public utility and its parent company:
a. Report on form 10-Q filed with the SEC for the four most recent quarters.
b. The most recent annual report on form 10-K filed with the SEC.
c. Prospectuses for common stock, preferred stock or debt issued during the 12 months preceding the filing.
5. Provide actual and projected capital requirements and sources of capital for the public utility, the parent company, and the consolidated group for the HTY, the FTY, the FPFTY and the 2 years immediately following the FPFTY.
6. Provide a schedule of debt and preferred stock of the public utility, the parent company and the consolidated group as of the HTY year-end and most current date. Note projected new issues, retirements and other major changes from the comparable historical data. Include all of the following details:
a. Date of issue.
b. Date of maturity.
c. Amount issued.
d. Amount outstanding.
e. Amount retired.
f. Amount reacquired.
g. Gain or loss on reacquisition.
h. Coupon rate.
i. Discount or premium at issuance.
j. Issuance expenses.
k. Net proceeds.
l. Sinking fund requirements.
m. Effective interest rate.
n. Dividend rate.
o. Effective cost rate.
p. Total weighted average effective cost rates for debt and preferred stock.
7. If a claim is made for a cost of debt that exceeds the cost of debt shown in the nominal cost schedule under E.6 because of, for example, convertible features, sale with warrants or other reason, provide a full statement of the basis for the claim.
8. Provide available details on common stock offerings of the public utility, if publicly traded, and of the parent company, if publicly traded, for the 5-year period including the HTY and for any planned issuance that occurred between the HTY and the filing date and planned for the FTY and the FPFTY, including:
a. Date of prospectus.
b. Date of offering.
c. Record date.
d. Offering period including dates and number of days.
e. Amount and number of shares of offering.
f. Offering ratio, if rights offering.
g. Percent subscribed.
h. Offering price.
i. Gross proceeds per share.
j. Expenses per share.
k. Net proceeds per share in previously listed 8.i and 8.j.
l. Market price per share to include each of the following:
i. At record date.
ii. At offering date.
iii. One month after close of offering.
m. Average market price during offering to include each of the following:
i. Price per share.
ii. Rights per share-average value of rights.
n. Most current reported earnings per share at time of offering.
o. Most current reported dividends at time of offering.
9. Provide complete support for the claimed rate of return on common equity. Provide the actual earned return on common equity for the HTY and the 2 years immediately preceding the HTY.
10. Provide schedules of comparative financial data and ratios for the public utility for the HTY, the 2 years immediately preceding the HTY, the FTY and the FPFTY. Note changes in ratings by all applicable rating agencies covering the entity on the schedules. Include the rating agencies’ write-ups of these changes if available. Provide the financial data and ratio schedules and ratings change information for the parent company if the data, schedules or information are not available for the public utility. Show all of the following:
a. Earnings-price ratio (average).
b. Times interest earned ratio on a pre-tax basis and a post-tax basis.
c. Preferred stock dividend coverage ratio on a post-tax basis.
d. Times fixed charges earned ratio on a pre-tax basis.
e. Dividend payout ratio.
f. AFUDC as a percent of earnings available for common equity.
g. CWIP as a percent of net public utility plant.
h. Effective income tax rate.
i. Internal cash generation as a percent of total capital requirements.
j. Times fixed charges earned ratio on a post-tax basis.
k. Earnings per share.
l. Dividend per share.
m. Average dividend yield (52-week high/low common stock price).
n. Average book value per share.
o. Average market price per share.
p. Market price-book value ratio.
q. Earnings-book value ratio (per-share basis, average book value).
r. Debt-Service Coverage Ratio.
11. Provide an AFUDC schedule that includes all of the following:
a. AFUDC rate charged by the public utility at the end of the HTY, the FTY and the FPFTY.
b. How the AFUDC rate was calculated.
c. Explanation of the method used to calculate the AFUDC amounts.
12. Provide all of the following information concerning bank notes payable for the HTY:
a. Line of credit at each bank.
b. Average daily balances of notes payable to each bank, by name of bank.
c. Interest rate charged on each bank note (prime rate, formula).
d. Purpose of each bank note (for example, construction, fuel storage, working capital, debt retirement and the like).
e. Prospective need in the next 5 years for this type of financing.
13. If a claim is made for compensating bank balances, provide all of the following information:
a. Name and address of each bank.
b. Types of accounts with each bank such as checking, savings, escrow, other services, and the like.
c. Average daily balance in each account from the start of the HTY through the date of filing.
d. Amount and percentage requirements for compensating bank balances at each bank.
e. Average daily compensating bank balance at each bank.
f. Documents from each bank explaining compensating bank balance requirements.
g. Interest earned on each type of account.
h. A calculation showing the average daily float for each bank.
14. If a claim is made for compensating bank balances, provide the amount of compensating bank balances required under annualized test year operations at pro forma present rates.
15. Provide the charter and indentures provisions, if applicable, for the public utility and the parent company that describe coverage requirements, limits on proportions of types of capital outstanding, and restrictions on dividend payouts.
16. Provide copies of the summaries of the public utility’s projected revenues, expenses and capital budgets for the FTY and the FPFTY.
17. Describe long-term debt reacquisition by issue by the public utility and the parent company for the most recent 5-year period as follows including all of the following:
a. Reacquisition by issue by year.
b. Total gain or loss on reacquisitions by issue by year.
c. Accounting for gain or loss for income tax and book purposes.
d. Proposed treatment of gain or loss on the reacquisition for ratemaking purposes.
18. Provide a schedule showing the major components of claimed capitalization and the derivation of the weighted costs of capital to support the claim. Include a descriptive statement concerning the major elements of changes in claimed capitalization, cost rates and overall return from comparable historical data.
19. Provide a schedule in the same format as the schedule provided in filing requirement as previously listed in E.18, except for the omission of the descriptive statement, for the most immediate comparable annual historical period prior to the HTY and the 2 calendar years most immediately preceding the rate of return claim period. Include capital ratios with and without short-term debt regardless of whether the capitalization claimed on the schedule provided in filing requirement as previously listed in E.18, includes short-term debt.
20. Provide the capitalization data requested in filing requirements as previously listed in E.18 and E.19, for the parent company and the consolidated group.
21. Provide the bond rating history for the public utility from the major credit rating agencies for the most recent 5 years.
22. Provide the bond rating history for the parent company from the major credit rating agencies for the most recent 5 years if applicable.
23. Provide copies of each presentation and report made by management and securities analysts on the public utility’s behalf, including presentations of financial projections, in the past 2 years.
24. Provide copies of each presentation and report made by management and securities analysts on the parent company’s behalf, including presentations of financial projections, in the past 2 years if applicable.
25. Provide a listing of all securities issuances for the public utility projected for the next 2 years following the end of the test year. Identify for each projected issuance all of the following:
a. Date.
b. Dollar amount.
c. Type of security.
d. Effective cost rate.
26. Provide a listing of all securities issuances for the parent company projected for the next 2 years following the end of the test year if applicable. The response shall identify for each projected issuance all of the following:
a. Date.
b. Dollar amount.
c. Type of security.
d. Effective cost rate.
27. Provide the cost rate of long-term debt for the HTY and the 2 years immediately preceding the HTY by outstanding issue and the overall weighted average for all outstanding long-term debt. Identify any plan by the public utility to refinance high-cost long-term debt or preferred stock.
28. Provide a listing of common equity infusions from the parent company to the public utility during the HTY if applicable. Indicate any common equity infusions made or anticipated in the FTY and anticipated in the FPFTY calculations. Identify date, dollar amount and intended use of the funds for each infusion.
29. Identify by date and amount the dividends on common stock paid by the public utility to the parent company for the HTY and the 2 years immediately preceding the HTY if applicable.
30. Identify the public utility’s capital structure targets (percentages of capital types) for the FTY and the FPFTY. Explain the basis for the capital structure targets. Provide a schedule showing targets and actuals for the HTY and the 2 years immediately preceding the HTY.
31. Identify the parent company’s capital structure targets (percentages of capital types) for the FTY and the FPFTY if applicable. Explain the basis for the capital structure targets. Provide a schedule showing targets and actuals for the HTY and the 2 years immediately preceding the HTY.
32. For each month of the most recent 24 months, provide all of the following public utility’s:
a. Short-term debt balance.
b. Short-term debt interest rate.
c. Balance of CWIP.
d. Balance of CWIP which is eligible for AFUDC accrual.
33. Identify debt, other than instruments traded in public markets, owed to shareholders, corporate officers, members of the board of directors, affiliated companies, parent company or subsidiary companies.
34. Provide a summary statement of all stock dividends, splits or par value changes during the 2-year calendar period immediately preceding the current base rate case filing.
35. Provide a schedule of purchases or retirements of stock of the public utility or its parent company during the 2-year calendar period immediately preceding the current base rate case filing. Provide the details of any planned purchases or retirements of stock of the public utility or its parent company in the FTY and the FPFTY.
36. If the rate of return claim is based on the use of the capital structure or capital costs of the parent company or the consolidated group, state and support the reasons for the claim. If applicable, explain why a hypothetical or non-actual capital structure is being employed.
1. Provide the most current available balance sheet for the public utility, the parent company and the consolidated group.
2. Provide a comparative balance sheet for the HTY and the year immediately preceding the HTY.
3. Provide a detail of other physical property, investments in affiliated companies, and other investments for the HTY. Provide a schedule showing any anticipated changes for the FTY and the FPFTY, if applicable.
4. Supply the amounts and purpose of special cash accounts of all types, including any of the following:
a. Interest and dividend special deposits.
b. Working funds other than general operating cash accounts.
c. Other special cash accounts and amounts (for example, temporary cash investments).
5. Describe the nature, origin and amounts of notes receivable, accounts receivable and accounts payable to and from affiliates, and any other receivables or payables, other than customer accounts, which appear on the HTY balance sheet. Identify amounts that are greater than 15% of total receivables and payables respectively. Do not net receivables and payables unless there is a master agreement between the public utility and the third party that permits the netting of accounts receivable and accounts payable.
6. Provide the amount of accumulated reserve, method and rate of accrual, amounts accrued, and amounts written-off for uncollectible accounts in the HTY and the 2 years immediately preceding the HTY.
7. Provide a list of prepayments not otherwise identified elsewhere in response to the reporting requirement in connection with rate base.
8. Provide all of the following for each deferred asset and deferred liability on the HTY balance sheet:
a. Description of each deferral.
b. Date of origin for each deferral.
c. Account name and number.
d. Reference to Commission or other regulatory authority approval, including docket number.
e. Amount contained on the balance sheet for each individual deferral and corresponding amount charged to operations for the HTY.
f. Disposition policy (for example, method of determining yearly amortization).
g. Anticipated changes to each account through the end of the FPFTY.
9. If the public utility is not publicly traded, supply the basis for injury and damages reserve and amortization shown on the HTY balance sheet. If the public utility is publicly traded, provide the independent audit report that includes an analysis of the reserve for injuries and damages.
10. Provide a brief description and amount for any reserves outside the ordinary course of business appearing on the HTY balance sheet.
11. Provide an analysis of unappropriated retained earnings for the HTY and the 2 years immediately preceding the HTY.
12. Describe the purpose of each advance made by the public utility to the parent company and describe the terms and conditions associated with such advance for the HTY and the 2 years immediately preceding the HTY. Provide an estimate of future advances or repayments by the public utility to the parent company that are expected to occur in the FTY or the FPFTY or both.
1. Provide most current available income statement for the public utility, the parent company and the consolidated group. If a claim is made for separate operating divisions of the public utility, an income statement must be shown for each operating division.
2. Provide copies of the summaries of the public utility’s projected revenues, expenses and capital budgets for the FTY and the FPFTY.
3. Provide a summary income statement showing all of the following:
a. Per book income statement for the HTY.
b. FTY adjustments to annualize and normalize revenue and expenses under present rates.
c. Pro forma FTY income statement at present rates.
d. FPFTY adjustments to revenues and expenses at present rates.
e. Pro forma FPFTY income statement at present rates.
f. Requested increase and corresponding iterative changes (for example, uncollectible accounts, assessments and income taxes) with increase.
g. Pro forma FPFTY income statement at proposed rates.
h. References to schedules that contain supporting details for corresponding adjustments.
4. Provide comparative income statements showing increases and decreases between the following two periods of time:
a. Two years prior to the HTY and 1 year prior to the HTY.
b. One year prior to the HTY and the HTY. Provide explanations for each comparison for variances that are greater than 15% of the summary level account type.
5. Provide operating income claims and rate of return on rate base for the HTY, the FTY and the FPFTY under all of the following:
a. Present rates.
b. Pro forma present rates.
c. Pro forma proposed rates.
6. If a cash flow analysis is provided with the filing, provide a cash flow statement under present rates showing all of the following:
a. All cash inflows from customer rates.
b. Depreciation.
c. Deferred taxes.
d. External financing.
e. Investment income.
f. All other sources of cash.
g. All cash outflows used to pay for public utility operations, administrative and general expenses, taxes, capital investments and dividends.
h. All other cash outflows identifying the uses of funds.
7. If a cash flow analysis is provided with the filing, provide a cash flow statement under the FPFTY proposed rates showing all of the following:
a. All cash inflows from customer rates.
b. Depreciation.
c. Deferred taxes.
d. External financing.
e. Investment income.
f. All other sources of cash.
g. All cash outflows to pay for public utility operations, administrative and general expenses, taxes capital investments and dividends.
h. All other cash outflows identifying the uses of funds.
1. Provide for the HTY, the 2 years immediately preceding the HTY, the FTY and the FPFTY all of the following by customer class:
a. Customer count.
b. Sales by unit.
c. Revenues.
d. Change in revenue expressed as a percentage and a dollar amount.
e. Forfeited discounts.
f. Detailed breakdown of miscellaneous revenues.
g. Annualizing and normalizing adjustments, showing all calculations.
h. Surcharge revenues from recorded revenues itemized by appropriate revenue category.
2. State the manner in which revenues are being presented for ratemaking purposes, and provide details, using one of the following methods:
a. Unbilled revenues.
b. Billed revenues.
c. Cash revenues.
3. If unbilled revenue is recorded at the end of the public utility’s fiscal period, provide unbilled revenue at the end of the HTY, at the year-end immediately preceding the HTY and at the beginning of the FTY. State whether recovery is reversed for ratemaking purposes and the impact on the FPFTY. Provide a detailed explanation of the procedures and methods used in developing unbilled revenues and the impact on the FTY and the FPFTY.
4. Provide a schedule of present rates and proposed rates showing dollar change and percentage change by customer class. Prepare a comparative schedule of monthly (or quarterly where applicable) billings at present rates and at proposed rates to demonstrate the impact of proposed rates over a range of usages. Identify any changes in rate design or any rate re-structure and provide supporting explanations.
5. Provide a detailed breakdown of miscellaneous revenues for the HTY and the 2 years immediately preceding the HTY. For the HTY, provide a monthly breakdown and an explanation of monthly variances greater than 15%. Detail any anticipated variances in the FTY and the FPFTY on an annual basis.
6. Provide for the HTY, the 2 years immediately preceding the HTY, the FTY and the FPFTY all of the following by customer class:
a. Monthly customer counts.
b. Monthly customer usage.
7. Provide growth patterns of usage and customer numbers by customer class, using historical and projected data.
8. If the public utility is affiliated with another public utility within a consolidated group, explain the effects, if any, upon allocation factors used in the current base rate case or in any recent rate increases allowed to the other public utility segment (or segments) of the consolidated group.
9. If the public utility has a curtailment rate in its current or proposed tariff, provide supporting data detailing curtailment adjustments, procedures and policies.
10. Provide details of the public utility’s attempts, since the immediately preceding rate case filing, to recover uncollectible and delinquent accounts.
11. Describe the procedures involved in determining whether forfeited discounts or penalties are applied to customer billing.
12. Provide annualization of revenues as a result of rate changes occurring during the test year, at the level of operations as of the end of the test year.
13. Provide a schedule showing sales from all customer classes by unit per month for the HTY and for each of the 2 years immediately preceding the HTY. Provide the projections for the FTY and the FPFTY.
14. Provide an analysis showing the average usage per customer by rate schedule in the operating revenue detailed in previously listed 13. If the public utility is projecting a change in the average usage per customer, provide all of the following for each rate schedule listed in the tariff:
a. A monthly history of the average usage per rate schedule that the public utility is projecting will change covering at least 5 years; indicate if data are weather normalized.
b. A detailed description, analysis and rationale for historical or projected, or both, changes in usage per customer and support for the change by rate schedule.
c. The proposed year-end usage per rate schedule that the public utility is projecting for the FPFTY.
d. The change in volume in the HTY, the FTY and the FPFTY.
e. The dollar impact in the HTY, the FTY and the FPFTY.
15. If the public utility uses an alternative ratemaking mechanism, provide an analysis showing the alternative ratemaking mechanism’s proposed impact on revenues in the FTY and the FPFTY. If the public utility is projecting an increase or decrease in the average usage per customer as a result of the alternative ratemaking mechanism, provide all of the following for each rate schedule listed on the tariff:
a. The non-adjusted sales used in the calculation.
b. The alternative ratemaking mechanism used.
c. The proposed average usage per rate schedule that the public utility is projecting for the FPFTY.
d. The change in volume in the HTY, the FTY and the FPFTY.
e. The dollar impact in the HTY, the FTY and the FPFTY.
16. If the public utility uses an alternative ratemaking mechanism adjustment in the tariff, provide the most recent 2-year calculation of the alternative ratemaking calculation used to adjust rates, summarizing the revenue received by the public utility or credited to the customers by rate schedule each year.
17. If the public utility’s present tariff uses an alternative ratemaking adjustment, describe how the revenue received by the public utility or credited to customers was reflected in the filing.
18. Provide a schedule that shows the actual monthly amount received from each of the following sources for the HTY and the 2 years immediately preceding the HTY. State how revenues are presented for ratemaking purposes. Provide a breakdown of the amount projected to be received from each of the following sources that supports the amount reflected on the FTY and the FPFTY Income Statements:
a. Forfeited discounts.
b. Late payment fees.
c. Miscellaneous revenues.
d. Other revenues.
e. Interest and dividend income.
f. Other public utility operating income.
g. Revenues from merchandising, jobbing and contract work.
h. Revenues from non-public utility operations.
i. Rental income.
j. Equity in earnings of subsidiary companies.
k. Interest and dividend income.
l. AFUDC.
m. Miscellaneous nonoperating income.
n. Gain on disposition of property.
o. Rent from public utility property.
p. Revenues from transporting water, gas or electricity for others.
1. Provide a list of operating expenses by account for the HTY, the 2 years immediately preceding the HTY, the FTY and the FPFTY. The public utility shall explain adjustments to operating expenses in filed testimony and in additional schedules showing details of the claimed expenses.
2. Provide a summary of claimed operating expenses for the HTY (with similar account breakdown to previously listed H.1), including annualizing and normalizing adjustments fully supported (including explanations, documentation and calculations) to arrive at adjusted future operating expenses for ratemaking, including supporting data for the FTY and the FPFTY.
3. List extraordinary property losses as a separate item, not included in operating expenses or depreciation and amortization (not included in cost of service when the gain or loss on this property has occurred or is likely to occur in the FTY or the FPFTY). Provide the proposed ratemaking treatment of extraordinary gains and losses. Provide supporting data including an explanation and breakdown of costs.
4. For the base rate case expense claim, provide all of the following:
a. Detailed calculations of normalized base rate case expense, including supporting data for outside services rendered.
b. Justification for the proposed normalization period for the current base rate case.
c. Details and related dollar amounts by category of the base rate case expense claim. Include the actual billings or invoices and the applicable contracts in support of each category of base rate case expense.
d. Docket numbers and filing dates, indicating fully litigated or settled, for the immediately preceding three base rate cases filed with the Commission.
e. Details and related dollar amounts by category of the public utility’s actual rate case expenses for base rate cases filed with the Commission during the preceding 4 years or the preceding base rate case, whichever is greater.
5. Provide a list by applicable industry’s USoA of charges by affiliates (service corporations, and the like) to the public utility, grouped by the claimed operating expenses and capitalized amounts for the HTY, the 2 years immediately preceding the HTY, the FTY and the FPFTY. Include all of the following:
a. Copy of contracts governing the services provided and charges, if any.
b. Explanation of the nature of the services provided.
c. Explanation of the basis on which charges are made.
d. If charges are allocated to the public utility, identify the affiliate provider of the charges, allocation factors and dollar amounts used for all affiliated companies not receiving allocation and explain why there is no allocation.
6. For the HTY, the FTY and the FPFTY, describe costs relative to leasing equipment, computer rentals and office space, including terms and conditions of the lease (including but not limited to, beginning date and end date of lease), monthly or annual dollar amount of payments) and copies of contracts for each. Explain the method of calculating monthly or annual payments. If allocated from the parent company or an affiliated company, provide an explanation and supporting documentation for the method of allocation.
7. For the HTY, the 2 years immediately preceding the HTY, the FTY and the FPFTY, provide detailed calculations of the cost by year resulting from storm damage. Explain the method and basis for estimates.
8. For the HTY, the 2 years immediately preceding the HTY, the FTY and the FPFTY, submit schedules showing, by applicable industry’s USoA, the claimed expenses incurred in all of the following expense categories:
a. Miscellaneous general expenses.
b. Outside service expense.
c. Regulatory commission expenses.
d. Advertising expenses broken down by category for claimed amounts, including but not limited to advertising engaged in by trade associations whenever the public utility has claimed a contribution to the trade association as a ratemaking claim. Explain the basis for recovery.
e. Research and development expenses, showing a list of major projects.
f. Charitable and civic contributions, by recipient and amount, showing types of social and service organization memberships paid for, the cost thereof, the accounting and tax treatment, and whether included in above-the-line claimed expenses. Explain the basis for recovery.
g. Lobbying expenses, including but not limited to amounts that are a portion of membership dues. Explain the basis for recovery.
9. For the HTY, the FTY and the FPFTY, provide a schedule showing insurance expense (other than employee benefits) for each type of insurance coverage. Include all of the following:
a. A statement as to whether the public utility is self-insured or third-party insured.
b. Amounts of any reserves for claims.
c. Explanation of how insurance expense claims in the FPFTY are calculated.
10. For the HTY, the FTY and the FPFTY, show the amounts paid or claimed for industry organizations included in the cost of service along with a description of each payee organization.
11. Submit costs claimed for recovery in the FTY associated with cancelled construction projects or obsolete inventory. Separately identify all of the following:
a. Projects (including employee costs broken down by payroll and benefits) or inventory.
b. All other expense categories.
c. Related amounts and explain the reason for the cancellation or obsolescence.
1. Provide all of the following information for employee counts for the HTY, the 2 years immediately preceding the HTY, the FTY and the FPFTY:
a. Actual and projected month-end employee counts by union, nonunion and temporary employee categories.
b. Explanation of any material changes in employee counts.
2. Provide all of the following payroll expense information, by union, nonunion and temporary employee categories:
a. Total annual payroll and overtime for the HTY, the 2 years immediately preceding the HTY, the FTY and the FPFTY.
b. Percentage and annual amount of payroll expense increases for the HTY, the FTY and the FPFTY. For increases not attributable to routine cost of living wage rate increases or union contracts, provide the percentage and annual amount of payroll expense increases for the 2 years immediately preceding the HTY.
c. Percentage and annual amount of payroll expense increases attributable to incentive plans or bonuses for the HTY, the 2 years immediately preceding the HTY, the FTY and the FPFTY.
d. Dates and percentages of pay increases for the 2 years immediately preceding the HTY in the same format for test year data provided in response to previously listed J.2.c.
e. Documents or statements verifying that the actual payroll plus the increases equal the payroll expense claimed in the supporting data (by categories of expenses) for the HTY.
f. Documents or statements showing that the verification shown in J.2.e will be conducted for the FTY and the FPFTY. Indicating the procedures for addressing any material differences between estimated expenses and actual expenses for the FTY and the FPFTY.
g. Copy of incentive compensation and bonus compensation plan documents.
3. Provide all of the following employee benefit information by union, nonunion and temporary employee categories:
a. Actual and projected expenses, by benefit type, for the HTY, the 2 years immediately preceding the HTY, the FTY and the FPFTY, separately identifying specific benefits and costs for executives and officers.
b. Total annual insurance premiums for each type of employee insurance coverage for the HTY, the FTY and the FPFTY, indicating whether the public utility is self-insured or third-party-insured.
c. Explanation of any projected increases in employee insurance expenses for the FTY and the FPFTY.
d. Actual and projected total annual contributions by employees for insurance coverage for the HTY, the FTY and the FPFTY.
4. Provide capitalized percentages and amounts of payroll and employee benefit expense for the HTY, the 2 years immediately preceding the HTY, the FTY and the FPFTY.
5. If deferred compensation is a part of the payroll and employee benefit expense claim, provide the actual and projected annual total of any deferred income paid to employees in the HTY, the 2 years immediately preceding the HTY, the FTY and the FPFTY.
6. Provide all of the following pension information for the HTY, the FTY and the FPFTY:
a. Total annual pension expense claimed.
b. Method used to develop the pension plan claim.
c. Breakdown between capitalized and expensed pension amounts.
d. Actual cash pension contribution amounts for the HTY and 2 years immediately preceding the HTY, and projected cash pension contributions for the FTY and the FPFTY.
e. Most recent actuarial studies for the pension plan.
f. Actuarial support, if any, for actual and projected pension cash contribution amounts for the FTY, the FPFTY and any additional future periods.
g. Credit balance in the test year used to make the base rate claim. If not reflected in the claim, state why not.
h. Copy of the pension funding policy.
i. Copy of retirement plan documents.
j. If the pension cost figures include any unfunded pension costs, state the unfunded portion.
7. Provide for other post-employment benefits expense (OPEB) all of the following:
a. Actual and projected OPEB expenses for the HTY, the FTY and the FPFTY.
b. Explanation of the basis for the claim, for example, accrual, pay-as-you-go, some other method, or combination of bases.
c. Most recent actuarial studies for OPEBs.
d. Documentation necessary to support the claimed amounts.
8. List and explain all non-recurring abnormal or extraordinary expenses related to employee costs incurred in the HTY which will not be present in the FTY or the FPFTY. List and explain all non-recurring abnormal or extraordinary expenses related to employee costs expected to be incurred in the FTY or FPFTY which were not present in the HTY.
9. List and explain expenses related to employee costs included in the HTY, the FTY and the FPFTY which do not occur yearly but are of a nature that they do occur within an extended period of years.
1. Provide a description of the depreciation methods used to calculate annual depreciation amounts and depreciation reserves, together with a discussion of the factors which were considered in arriving at estimates of service life and dispersion by account. Provide a comprehensive statement of any changes made in the method of depreciation since the immediately preceding base rate case.
2. Provide a description of the amortization methods used to calculate annual amortization amounts and amortization reserves for those property accounts for which an amortization method is employed. Provide a comprehensive statement of any changes made in the method of amortization since the immediately preceding base rate case.
3. Provide an exhibit and charts depicting the original and estimated survivor curves and a table presenting the original life table plotted on the chart for each account where the retirement rate method of analysis is used. The original survivor curve is the survivor curve drawn through the points calculated from the original data without adjustment. Where an original survivor curve ends at a percent surviving that is greater than zero, or where it is desirable to eliminate irregularities, the original survivor curve may be smoothed using an adjusted, or estimated, survivor curve. Different adjusted survivor curves may be evaluated to decide which curve appears to be the best fit.
4. Provide the surviving original cost at the HTY year-end by vintage by account and include applicable depreciation reserves and accruals. Provide these calculations for plant in service as well as other categories of plant, including contributions in aid of construction and customers’ advances for construction, and anticipated retirements associated with any CWIP claims if applicable.
5. Provide a comparison of the calculated depreciation reserve used for ratemaking purposes compared to the book reserve by account at the end of the HTY, the FTY and the FPFTY.
6. Provide a schedule by account and depreciable group showing the survivor curve and annual accrual rate estimated to be appropriate and changes in annual accrual rates by account or by depreciable group for all of the following:
a. For the purposes of this current filing.
b. For the purposes of the immediately preceding rate increase filing prior to the current proceeding.
7. Provide a comprehensive statement of any changes made in method of depreciation and in the selection of average service lives.
8. Provide a table showing the cumulative depreciated original cost by year of installation for public utility plant by USoA in service at the end of the HTY, the FTY and the FPFTY (depreciable plant only) as claimed in the measures of value. Formulate the table with all of the following:
a. Column 1: Year installed.
b. Column 2: Original cost.
c. Column 3: Accrued depreciation.
d. Column 4: Depreciated original cost (which is original cost minus accrued depreciation); total this column.
e. Column 5: Cumulative depreciated original cost, increased year by year.
f. Column 6: Cumulative depreciated original cost, year by year, divided by the total of column 4, shown as a percentage.
9. Provide an exhibit showing, by account, the gross salvage, cost of removal and net salvage for the HTY and the 4 years immediately preceding the HTY.
1. Provide a copy of the Federal tax returns and State tax returns and amended returns, including supporting schedules, for the most recent 3 tax years for the public utility.
2. Provide a schedule of Federal and Pennsylvania taxes, other than income taxes, calculated on the basis of test year per book, pro forma at present rates and pro forma at proposed rates, to include all of the following categories:
a. Social Security.
b. Unemployment.
c. Public Utility Realty.
d. Commission assessment.
e. Other property.
f. Pennsylvania sales and use tax.
g. Other taxes.
3. Provide the three most recently filed Pennsylvania corporate tax reports and any associated Pennsylvania corporate tax determinations.
4. Submit a schedule showing the gross receipts tax base used in computing Pennsylvania gross receipts tax adjustment if applicable.
5. Submit details of calculations for taxes, other than income, where a public utility is assessed taxes for doing business in another state or on its property located in another state.
6. State amount of the debt interest used for income tax calculations and details of debt interest computations for each of the following:
a. Actual HTY.
b. Annualized HTY year-end.
c. Claimed FTY year-end, using present rates and proposed rates.
d. Claimed FPFTY year-end, using present rates and proposed rates.
7. State amount of debt interest used for income tax calculations which has been allocated from the debt interest of an affiliate, and details of the allocation, for each of the following:
a. Actual HTY.
b. Annualized HTY year-end.
c. Claimed FTY year-end, using present rates and proposed rates.
d. Claimed FPFTY year-end, using present rates and proposed rates.
8. Provide the calculation of the differential, if any, that accrues to the public utility to determine compliance with 66 Pa.C.S. § 1301.1 (relating to computation of income tax expense for ratemaking purposes) for rate filings proposing base rates to become effective prior to January 1, 2026.
9. Provide a schedule showing for the last 3 years’ income tax refunds, plus interest, net of taxes, received from the Federal government due to prior year claims.
10. To account for the difference between tax depreciation and ratemaking depreciation include all of the following:
a. Provide detailed computations showing the deferred income taxes derived by using accelerated tax depreciation applicable to post-1969 public utility property for both increasing and non-increasing productive capacity, and accelerated depreciation rates on property, separating between Federal and State and rate used. Justify if based on the HTY.
b. State whether tax depreciation is based on all rate base items claimed as of the end of the FTY, and whether it is the annual tax depreciation at the end of the FTY.
c. Reconcile any difference between the deferred tax balance as shown as a reduction to measures of value (rate base) and the deferred tax balance as shown on the balance sheet.
d. Make appropriate adjustment and projections for the FPFTY.
11. Provide a schedule showing a breakdown of the deferred income taxes by Federal and State per book, pro forma, present rates and under proposed rates.
12. Regarding the Tax Cuts and Jobs Act of 2017 (TCJA) (Pub.L. No. 115-97) which became effective January 1, 2018, provide all of the following:
a. Explanation of the method used to return excess accumulated deferred income tax (ADIT) to ratepayers as a result of the TCJA and the resulting reduced Federal income tax rate.
b. Verification that the remaining excess ADIT balance is being subtracted from rate base in the FPFTY claim.
c. Breakdown between ADIT and excess ADIT (broken down by protected and unprotected) and explain how many years remain on the amortization.
d. Amount of excess ADIT being flowed back to ratepayers in the HTY, the FTY and the FPFTY, indicating where this is accomplished in the base rate case filing schedules.
13. Submit a schedule showing a breakdown of accumulated investment tax credits (3%, 4%, 7%, 10% and 11%), together with details of methods used to write-off the unamortized balances.
14. Submit a schedule showing the adjustments for taxable net income per book, including below-the-line items, and pro forma under present rates, together with an explanation of any difference between the adjustments. Indicate charitable donations and contributions in the tax calculation for ratemaking purposes.
15. Submit detailed calculations supporting taxable net income before Federal and State income taxes where the income tax is subject to allocation due to the operations in another state, or due to operation of other taxable utilities or non-public utility businesses, or by operating divisions or areas.
16. State the public utility’s policy and practice regarding capitalization of repairs maintenance. If the public utility has opted out of 26 CFR 1.162—1.263 regarding Treasury regulations, submit a depreciation/amortization schedule to reflect depreciation as taken over the useful life of the assets.
17. Submit detailed calculations of the amortization of any adjustment made by the public utility under 26 U.S.C. § 481(a) (relating to adjustments required by changes in method of accounting) due to a change in accounting method to reflect expenditures that are capitalized per books and treated as deductible repair expenses for Federal income tax purposes. Submit schedules for each accounting area if the public utility has more than one accounting area.
18. Furnish a breakdown of major items comprising deferred tax assets and deferred income tax charges and other deferred income tax credits, reserves and associated reversals on liberalized depreciation.
19. Submit all of the following data applicable to Pennsylvania corporate income tax deferment:
a. Amounts of straight-line depreciation and accelerated tax depreciation, indicating the difference between these categories, and explaining which category gave rise to the normalizing tax charged back to the HTY operating statement.
b. Normalization for both Federal and State income taxes.
c. Tax rates used to calculate tax deferment amount.
20. State whether all tax effects due to accelerated depreciation on property installed prior to 1970 have been flowed through to income. If not, explain why not.
21. Explain whether the public utility made an accounting method change to treat certain expenditures that are capitalized per books as deductible repair expenses and, if so, the first taxable year to which the change applied. Identify the amounts of per book capital expenditures that are being deducted as repair expenses in calculating tax expense included in revenue requirement for the HTY and, as applicable, the FTY and the FPFTY.
22. Show any income tax loss/gain carryovers from previous years that may affect the HTY income taxes, the FTY income taxes or the FPFTY income taxes. Show loss or gain carryovers by years of origin and amounts remaining by years at the end of the HTY.
23. State whether the interest component of AFUDC is calculated on a pre-tax basis (that is, without reflecting tax savings for interest deductibility) or on an after-tax basis (that is, by reducing the AFUDC interest rate to reflect the tax savings for interest deductibility). If the former, state how the tax saving is recognized, if at all, in establishing the base-rate revenue requirement in the following:
a. Amount of construction claimed in this tax savings reduction. Explain the basis for this amount.
b. Manner in which the debt portion of this construction is determined for purposes of the deferral calculations.
c. Interest rate used to calculate interest on this construction debt portion and the manner in which it is derived.
d. Details of calculation to determine tax savings reduction. State whether state taxes are increased to reflect the construction interest elimination.
24. Provide a detailed analysis of taxes accrued per books as of year-end for the HTY and as anticipated for the FTY and the FPFTY. Provide the basis for the accrual and the amount of taxes accrued monthly.
25. For the HTY as recorded on the HTY’s operating statement, supply all of the following:
a. Amount of Federal income taxes actually paid.
b. Amount of the Federal income tax normalizing charge to tax expense due to excess of accelerated tax depreciation over book depreciation.
c. Normalizing tax charge to Federal income taxes for the 10% job development credit during the test year.
d. Amount of the credit of Federal income taxes due to the amortization or normalizing yearly debit to the reserve for the 10% job development credit.
e. Amount of the credit to Federal income taxes for the normalizing of any 3% investment tax credit reserve that may remain on the public utility’s books.
26. Provide the debit and credit for the job development credits for the HTY.
27. Reconcile data given in answers to questions on income taxes charged on the test year operating statement with regard to income taxes paid, income taxes charged because of normalization and credits due to yearly write-offs of past years’ income tax deferrals, and from normalization of investment tax and development credits for both State and Federal income taxes.
28. With respect to determination of Federal and State income taxes, provide all of the following:
a. Income tax results of the annualizing and normalizing adjustments to the HTY and the FTY before any rate increase.
b. Income taxes, annualized and normalized, for the HTY and the FTY.
c. Income tax effect of the requested rate increase.
d. Income taxes for the normalized and annualized test year after application of the full requested rate increase.
e. Projections for the FPFTY.
1. Rate Structure
a. Provide copies of the present tariff or tariffs and the proposed tariff or tariffs or tariff supplement or tariff supplements.
b. Provide a redlined document showing the changes between the present tariff or tariffs and the proposed tariff or tariffs or tariff supplement or tariff supplements.
c. Provide a schedule showing, for each tariffed rate, all of the following information for the FPFTY:
i. Rate schedule designation.
ii. At present rates each of the following:
(f) Total of all revenues for FPFTY.
iii. At proposed rates, each of the following:
(e) The increase or decrease in total of all revenues shown in annual dollar amount change and percentage change.
iv. Provide a summary of total revenue that shows utility revenue from all sources, including utility operating revenue (separately for sales and other operating revenue), revenue from non-jurisdictional sales and non-utility revenue.
v. Provide the grand total revenue requirement showing both total sales and revenues, as adjusted, and the various increases and decreases in rates, including percentage effects, at present and proposed rates.
2. Cost of Service Allocation Study.
a. Provide a cost of service allocation study allocating the rate base and claimed total cost of service, or revenue requirement, to each proposed tariff rate schedule. Rate schedules may be combined into customer classes for this purpose. Provide a statement describing which rate schedules were combined and the supporting explanations.
b. Provide a comparative schedule showing the revenues, fully allocated costs and rate of return for each customer class, and service area, if applicable, at both present rates and proposed rates. If the study considers revenue sources other than base rate revenues, provide an explanation of other revenue sources included and reasons therefor.
c. Provide a description of the complete methodologies used in the cost of service allocation study.
d. Provide a statement along with the necessary data showing how the public utility’s proposed assignment of the overall rate change among customer classes is consistent with the results of the cost of service allocation study and other established regulatory criteria.
e. Provide a statement along with the necessary data showing how the rate structure is just and reasonable to all customer classes.
f. Provide a complete description and back-up calculations for each allocation factor. Provide a description of the allocation method used, such as, peak responsibility, average and excess, or any other method.
g. Provide a schedule of the allocated revenue requirement by customer class, and service area, if applicable, at both present rates and proposed rates.
h. Indicate if the allocation method used for the current rate case is consistent with the allocation method used in the immediately preceding base rate case. Explain the impact of any changes.
i. Provide a detailed cost analysis supporting the customer charges, showing all direct and indirect costs included.
j. Supply the average day, the maximum day and the maximum hour deliveries to the system, adjusted for storage, for the HTY and the 2 years immediately preceding the HTY.
k. Provide workpapers, analyses, comparative data or other documentation supporting the estimated maximum day and peak hour demands by customer class for the HTY, the FTY and the FPFTY.
l. Provide the following:
i. For electric public utilities, explain the method used to separate transmission and distribution assets.
ii. For natural gas public utilities, explain the methodology used to identify transmission mains from distribution mains.
iii. For water public utilities that maintain cost data that is shown separately for transmission and distribution mains, explain the methodology used to identify each category of mains.
iv. For wastewater public utilities, explain the methodology used to separately identify collection mains and interceptor mains.
m. Provide a detailed explanation of how storage is used to meet base maximum day and maximum hour demands if applicable.
3. Bill Frequency Analysis.
a. Submit a bill frequency analysis for each tariffed rate schedule. The billing analysis may consist of the use of bill frequency distributions or individual customer billing records for the most recent annual periods available. Display all billing determinants. Apply the blocking and corresponding prices of the present rates and the proposed rates to the determinants to derive the base rate revenues under both present rates and proposed rates. Use the derived base rate revenues as the basis for measuring the annual base rate effect of the rates in question for the test year.
b. Supply a chart or tabulation of base rate bills for each rate schedule comparing the present rates to proposed rates. Show the dollar difference and the percent increase or decrease.
4. Special Rate Contracts.
a. State whether the public utility has negotiated special rates not specified in the currently effective tariff.
b. Provide a listing of negotiated special rate contracts. Include a comparison of revenues for special rate contracts and under tariff rates.
1. Provide docket numbers for the most recent LTIIP approved by the Commission as well as any pending LTIIP filed by the public utility.
2. Provide docket numbers for AAO Plans approved since the most recent approved LTIIP and a copy of pending AAO Plans filed by the public utility.
1. Private Fire Service. Provide a breakdown of the number and size of private fire services according to the general service class of customers.
2. Public Hydrants. List all public fire customers showing the number of public hydrants by size for each customer for the end of the HTY and projected for the FTY and the FPFTY.
3. Purchased water or purchased conveyance. Furnish the name of each supplier, gallonage (estimated if not known) and expense for water purchased or wastewater or stormwater conveyance, treatment and/or disposal services purchased for the HTY and 2 preceding years. Provide projections for the FTY and the FPFTY.
4. Resale. Provide details of sales for resale, based on periods 5 years before and projections for 5 years after the FPFTY. List resale customers, units sold or projected to be sold, revenues received or projected to be received, source of units sold, contracted or spot sales, whether sales are to affiliated companies, and any other pertinent information.
5. Quality of Service.
a. List violations since the completion of the immediately preceding base rate case of any provision of the Pennsylvania Safe Drinking Water Act (SDWA) (35 P.S. § § 721.1—721.17) and 25 Pa. Code Chapter 109 (relating to safe drinking water); the Pennsylvania Sewage Facilities Act (35 P.S. § § 750.1—750.20a) and 25 Pa. Code Chapter 71 (relating to administration of sewage facilities planning program); The Clean Streams Law (35 P.S. § § 691.1—691.1001) and 25 Pa. Code Chapter 102 (relating to erosion and sediment control); or any rule, regulation or order, or any condition of any permit variance or exemption granted by the Pennsylvania Department of Environmental Protection (PA DEP), or its predecessor or successor.
i. Provide a copy of each public notification given regarding the violation.
ii. Provide a detailed explanation of actions taken to remedy the violation and to comply with the requirements prescribed by a variance or exemption.
iii. State whether any fines or penalties were assessed and indicate the amounts paid by the public utility.
b. List any violation since the completion of the immediately preceding base rate case of Federal statutes or regulations implemented by the United States Environmental Protection Agency or otherwise relating to quality of service.
i. Provide a copy of each public notification given regarding the violation.
ii. Provide a detailed explanation of actions taken to remedy the violation and to comply with the requirements prescribed by a variance or exemption.
iii. State whether any fines or penalties were assessed and indicate the amounts paid by the public utility.
c. Provide information indicating whether the public utility is in compliance with SDWA provisions in 25 Pa. Code Chapter 109, Subchapter D (relating to public notification):
i. Provide a copy of each public notification given in accordance with 25 Pa. Code Chapter 109, Subchapter D since the immediately preceding rate proceeding.
ii. Provide a detailed explanation of all actions taken to remedy an acute violation and to comply with the requirements prescribed by a variance or exemption.
iii. State whether any fines or penalties were assessed by PA DEP and indicate the amounts paid by the public utility.
d. Provide the most recent copies of all annual consumer confidence reports issued under SDWA amendments of 1996 since the last rate proceeding.
i. Provide any annual consumer confidence reports which reflect violations of Federal and State safe drinking water requirements.
ii. Explain how these violations were resolved.
e. Indicate whether the public utility is in compliance with § 65.6(d) (relating to pressures) regarding pressure surveys at regular intervals. Provide details of any non-compliance and actions to bring the public utility into compliance.
f. Provide details on any water pressure problems lasting longer than 5 days which have occurred since the last rate proceeding in any part of the water transmission and distribution system and actions to prevent recurrences.
g. Describe any action taken on a temporary basis and the long-term solutions developed to address any water pressure problems.
h. Provide support to demonstrate that water or wastewater or stormwater service is being furnished on a continuous basis by supplying a summary of the public utility’s records of each service interruption greater than 24 hours since the last rate proceeding.
i. Indicate whether the public utility is in compliance with § 65.4(b) (relating to records) regarding complete and current mapping of its entire distribution or collection systems. If not in compliance, indicate what needs to be done to get into compliance and the docket numbers for any proceedings addressing non-compliance.
j. Provide a summary report demonstrating the public utility’s efforts in water conservation, since the last rate proceeding, under § 65.20 (relating to water conservation measures—statement of policy).
k. Provide a discussion of the public utility’s policy on tracking and responding to customer complaints. Include a copy of the policy, if available, in written form.
l. Provide a summary report demonstrating the public utility’s compliance with § 65.3 (relating to complaints) regarding the full and prompt investigation of service or facility complaints and the recordkeeping requirements of such complaints.
m. Provide a discussion of the public utility’s policy regarding meter requirements, replacements and testing. State if the public utility’s procedures are in compliance with § 65.8(b) (relating to meters).
i. Provide meter test records as required in § 65.8(c) for the 50 meters most recently removed from service.
ii. Provide a discussion on the public utility’s policy and history of compliance with § 65.9 (relating to adjustment of bills for meter error) regarding adjustments of bills for meter error within the last year.
iii. If not in compliance, indicate what needs to be done to get into compliance and the docket numbers for any proceedings addressing non-compliance.
6. Cost of Service Allocation. Provide all workpapers and supporting documentation for the fire flow requirement and duration used in the cost of service allocation study.
7. Unaccounted-for Water.
a. Provide a schedule that shows the amount and percentage of unaccounted-for water for the HTY, the experienced portion of the FTY and 2 years immediately preceding the HTY.
b. Describe how the amount and percentage reported in IV.A.8.a were determined and explain any steps taken to reduce unaccounted-for water.
c. Explain the basis for the non-revenue water reductions used in the calculation in previously listed 8.a and 8.b if applicable.
8. Wastewater Inflow and Infiltration.
a. Provide a schedule that shows the amount and percentage of inflow and infiltration for the HTY, the experienced portion of the FTY and the 2 years immediately preceding the HTY.
b. Describe how the amount and percentage reported in IV.A.8.a were determined and explain any steps taken to reduce inflow and infiltration.
c. Explain the basis for the calculations in previously listed IV.A.8.a and IV.A.8.b if applicable.
1. Address lost and unaccounted-for gas:
a. Provide a schedule that shows the percentage of lost and unaccounted-for gas for the natural gas distribution system for the HTY and 2 years immediately preceding the HTY.
b. Describe how the amount in previously listed B.1. was determined and explain any steps taken to reduce lost and unaccounted-for gas.
2. Supply an exhibit showing the gas deliveries to each customer class for the most recent 24-month period. Identify the source of the gas, such as ‘‘purchased’’ (pipeline), ‘‘production’’ (includes purchases from local producers), ‘‘storage withdrawal,’’ ‘‘propane/air’’ and ‘‘unaccounted-for.’’
3. Provide, with respect to the scope of operations of the utility, a description of all property, including an explanation of the system’s operation, and plans for significant future expansion, modification or other alteration of facilities. Include all of the following:
a. If the public utility has multiple natural gas service areas, indicate if the service areas are integrated such that the gas supply is available to all customers.
b. Provide pertinent data regarding policy related to the addition of new consumers in the public utility’s service area.
4. Explain how the public utility obtains its gas supply for each of the following:
a. Explain how it stores or manufactures gas if applicable.
b. State whether it has peak shaving facilities.
c. Provide details of coal-gasification programs if any.
d. Describe the potential and process for emergency purchases of gas.
e. Provide the amount of gas in MCF supplied by various suppliers in the test year. (Include a copy of all contracts).
f. Provide the amount of gas in MCF supplied from public utility-owned wells during the HTY and projected for the FTY and FPFTY.
5. Address plans for future gas supply including each of the following:
a. Supply details of anticipated gas supply from its near-term development of gas wells, if any.
b. Provide gas supply agreements and well development ventures and identify the parties thereto.
6. Indicate curtailments in the HTY and anticipated curtailments in the FTY and the FPFTY. Explain the reasons for the curtailments and the basis for projected the anticipated curtailments.
7. Provide current data on any FERC action or programs that may affect or tend to affect the natural gas supply to the public utility.
8. To the extent applicable, provide the annual recorded expenses by USoA for the HTY and as projected for the FTY and FPFTY by account. Identify all accounts used but not specifically listed in B.9 as follows.
9. To the extent applicable, provide the annual recorded natural gas production expenses by USoA for the HTY and as projected for the FTY and FPFTY by all of the following accounts:
Natural Gas Production and Gathering Operation
750 Operation supervision and engineering
751 Production maps and records
752 Gas wells expenses
753 Field lines expenses
754 Field compressor station expenses
755 Field compressor station fuel and power
756 Field measuring and regulating station expenses
757 Purification expenses
758 Gas well royalties
759 Other expenses
760 Rents
Total
Maintenance
761 Maintenance supervision and engineering
762 Maintenance of structures and improvements
763 Maintenance of producing gas wells
764 Maintenance of field lines
765 Maintenance of field compressor station equipment
766 Maintenance of field measuring and regulating station equipment
767 Maintenance of purification equipment
768 Maintenance of drilling and cleaning equipment
769 Maintenance of other equipment
Total
Total Natural Gas Production and Gathering
Products Extraction Operation
770 Operation supervision and engineering
771 Operation labor
772 Gas shrinkage
773 Fuel
774 Power
775 Materials
776 Operation supplies and expenses
777 Gas processed by others
778 Royalties on products extracted
779 Marketing expenses
780 Products purchased for resale
781 Variation in products inventory
782 Extracted products used by the utility—Credit
783 Rents
Total
Maintenance
784 Maintenance supervision and engineering
785 Maintenance of structures and improvements
786 Maintenance of extraction and refining equipment
787 Maintenance of pipelines
788 Maintenance of extracted products storage equipment
789 Maintenance of compressor equipment
790 Maintenance of gas measuring and regulating equipment
791 Maintenance of other equipment
Total
Total Products Extraction
Exploration and Development Expenses Operation
795 Delay rentals
796 Nonproductive well drilling
797 Abandoned leases
798 Other exploration
Total Exploration and Development
Other Gas Supply Expenses Operation
800 Natural gas well head purchases
801 Natural gas field line purchases
802 Natural gas gasoline plant outlet purchases
803 Natural gas transmission line purchases
804 Natural gas city gate purchases
805 Other gas purchases
806 Exchange gas
807 Purchased gas expenses
808 Gas withdrawn from storage—Debit
809 Gas delivered to storage—Credit
810 Gas used for compressor station fuel—Credit
811 Gas used for other products extraction—Credit
812 Gas used for other utility operations—Credit
813 Other gas supply expenses
Total
Total Other Gas Supply Expenses
Total Production Expenses
Underground Storage Expenses Operation
814 Operation supervision and engineering
815 Maps and records
816 Wells expenses
817 Lines expenses
818 Compressor station expenses
819 Compressor station fuel and power
820 Measuring and regulating station expenses
821 Purification expenses
822 Exploration and development
823 Gas losses
824 Other expenses
825 Storage wells royalties
826 Rents
Total
Maintenance
830 Maintenance supervision and engineering
831 Maintenance of structures and improvements
832 Maintenance of reservoirs and wells
833 Maintenance of lines
834 Maintenance of compressor station equipment
835 Maintenance of measuring and regulating station equipment
836 Maintenance of purification equipment
837 Maintenance of other equipment
Total
Total Underground Storage Expenses
Other Storage Expenses Operation
840 Operation supervision and engineering
841 Operation labor and expenses
842 Rents
842.1 Fuel
842.2 Power
842.3 Gas Losses
Total
Maintenance
843 Maintenance supervision and engineering
844 Maintenance of structures and improvements
845 Maintenance of gas holders
846 Maintenance of purification equipment
847 Maintenance of liquefication equipment
848 Maintenance of vaporizing equipment
848.1 Maintenance of compressor equipment
848.2 Maintenance of measuring and regulating equipment
848.3 Maintenance of other equipment
Total
Total Other Storage Expenses
Transmission Expenses Operation
850 Operation supervision and engineering
851 System control and load dispatching
852 Communications system expenses
853 Compressor station labor and expenses
854 Gas for compressor station fuel
855 Other fuel and power for compressor stations
856 Mains expenses
857 Measuring and regulating station expenses
858 Transmission and compression of gas by others
859 Other expenses
860 Rents
Total
Maintenance
861 Maintenance supervision and engineering
862 Maintenance of structures and improvements
863 Maintenance of mains
864 Maintenance of compressor station equipment
865 Maintenance of measuring and regulating station equipment
866 Maintenance of communication equipment
867 Maintenance of other equipment
Total
Total Transmission Expenses
Provide the annual recorded expense by accounts. Identify all accounts used but not specifically listed as follows.
Operation
710 Operation supervision and engineering
Production Labor and Expenses
711 Steam expenses
712 Other power expenses
713 Coke oven expenses
714 Producer gas expenses
715 Water gas generating expenses
716 Oil gas generating expenses
717 Liquefied petroleum gas expenses
718 Other process production expenses
Total
Gas Fuels
719 Fuel under coke ovens
720 Producer gas fuel
721 Water gas generator fuel
722 Fuel for oil gas
723 Fuel for liquefied petroleum gas process
724 Other gas fuels
Total
Gas Raw Materials
725 Coal carbonized in coke ovens
726 Oil for water gas
727 Oil for oil gas
728 Liquefied petroleum gas
729 Raw materials for other gas processes
730 Residuals expenses
731 Residuals produced—Credit
732 Purification expenses
733 Gas mixing expenses
734 Duplicate charges—Credit
735 Miscellaneous production expenses
736 Rents
Total
Maintenance
740 Maintenance supervision and engineering
741 Maintenance of structures and improvements
742 Maintenance of production equipment
Total
Total Manufactured Gas Production
Provide the annual recorded expense by accounts. Identify all accounts used but not specifically listed as follows.
Operation
700 Operation supervision and engineering
701 Operation labor
702 Boiler fuel
703 Miscellaneous steam expenses
704 Steam transferred—Credit
Total
Maintenance
705 Operation supervision and engineering
706 Maintenance of structures and improvements
707 Maintenance of boiler plant equipment
708 Maintenance of other steam production plant
Total
Total Steam Production
A. ALL TELEPHONE UTILITIES
1. Provide a corporate history (include the dates of original incorporation, subsequent mergers and/or acquisitions). Indicate all counties and cities and other governmental subdivisions to which service is provided (including service areas outside the state), and the total customer accounts or access lines in areas served.
2. Provide a schedule showing the measures of value and the rates of return under present rates, pro forma at present rates, and at proposed rates on the original cost rate base. All claims made on this exhibit should be cross-referenced to appropriate exhibits. Provide a schedule similar to the one listed above, reflecting respondent’s final claim in its previous rate case.
3. Provide a description of the depreciation methods utilized in calculating annual depreciation amounts and depreciation reserves together with a discussion of factors which were considered in arriving at estimates of service life and dispersion by account. Provide dates of all field inspections and indicate facilities visited.
4. For each account where the retirement rate method of analysis is utilized, set forth, in exhibit form, charts depicting the original and estimated survivor curves and a tabular presentation of the original life table plotted on the chart.
a. If any utility plant included in the ‘‘plant in service’’ accounts is excluded from the measures of value because it is deemed not to be ‘‘used and useful’’ in the public service, supply a description of each item of property.
5. Provide the surviving original cost at test year end by vintage by account and include applicable depreciation reserves and annuities.
a. These calculations should be provided for plant in service as well as other categories of plant, including, but not limited, to contributions in aid of construction, customers’ advance for construction, and anticipated retirements associated with any construction work in progress claims (if applicable).
6. Provide a comparison of respondent’s calculated depreciation reserve v. book reserve at the measure of value calculation date. Provide this comparison by depreciable group, if available.
7. Supply a schedule by account or by depreciable group showing the survivor curve or interim survivor curve and annual accrual rate estimated to be appropriate:
a. For the purposes of this filing.
b. For the purposes of the most recent rate increase filing prior to the current proceedings.
The provisions of this § 53.53 issued under 66 Pa.C.S. § § 315, 332, 501, 504—506, 1301, 1302, 1308 and 1311; amended under 66 Pa.C.S. § § 315, 501, 1301, 1304, 1308, 1350—1360 and 1501.
The provisions of this § 53.53 adopted September 2, 1977, 7 Pa.B. 2527; amended through March 29, 1985, effective for rate increase requests filed on and after July 1, 1985. Those utilities in a position to meet the filing requirements in the new regulations may, upon request, file under these new regulations at an earlier date, 15 Pa.B. 1178; amended October 23, 1987, effective November 23, 1987, 17 Pa.B. 4221; corrected May 13, 1994, effective December 3, 1983, 24 Pa.B. 2533; amended May 20, 2005, effective May 21, 2005, 35 Pa.B. 3024; amended August 29, 2025, effective August 30, 2025, 55 Pa.B. 6180. Immediately preceding text appears at serial pages (410504), (332445) to (332446), (213595) to (213598), (311901) to (311902), (213601) to (213612), (311903) to (311904), (213621) to (213630), (311905) to (311906), (213635) to (213670), (311907) to (311926) and (375441).
This section cited in 52 Pa. Code § 5.412a (relating to electronic submission of pre-served testimony); 52 Pa. Code § 53.10 (relating to letter of transmittal); 52 Pa. Code § 53.51 (relating to general); 52 Pa. Code § 53.51a (relating to definitions); 52 Pa. Code § 53.52 (relating to applicability); and 52 Pa. Code § 53.103 (relating to concurrently furnished information).