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ARSD 20:10:13 – Public Utilities Rate Filing Rules | Midpage
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Administrative Rules of South Dakota
Title 20
20:10
Chapter 20:10:13
ARSD 20:10:13
Public Utilities Rate Filing Rules
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Utilities must file tariff schedules.
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Separate tariff schedules required for each kind of service.
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Information required in tariff schedules.
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Cancelled tariff schedules.
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Thirty days notice to commission required for tariff schedule changes.
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Date of commission's receipt governs notice period.
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Thirty days notice to public.
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Utility shall post notice of proposed changes.
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Utility shall give individual notice of proposed changes.
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Report to commission of tariff schedule changes on notice.
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Contents of letter of transmittal.
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Contents of applications for rate increases.
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Comparison of sales, services, and revenues.
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Cost of service under the new rates.
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Analysis of system costs for a 12-month historical test year.
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Working papers sufficient to support the filing shall be available on commission request.
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Statement A -- Balance sheet.
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Schedule D-1 -- Detailed plant accounts.
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Schedule D-6 -- Changes in intangible plant working papers.
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Schedule D-7 -- Working papers on plant in service not used and useful.
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Schedule D-8 -- Property records working papers.
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Schedule D-9 -- Working papers for plant acquired for which regulatory approval has not been obtained.
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Statement E -- Accumulated depreciation.
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Schedule E-1 -- Working papers on recorded changes to accumulated depreciation.
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Schedule E-2 -- Working papers on depreciation and amortization method.
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Schedule E-3 -- Working papers on allocation of overall accounts.
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Statement F -- Working capital.
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Schedule F-1 -- Monthly balances for materials, supplies, fuel stocks, and prepayments.
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Schedule F-2 -- Monthly balances for two years immediately preceding test year.
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Schedule F-3 -- Data used in computing working capital.
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Statement G -- Rate of return.
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Statement G -- Debt capital.
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Statement G -- Preferred stock capital.
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Statement G -- Common stock capital.
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Schedule G-1 -- Stock dividends, stock splits or changes in par or stated value.
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Schedule G-2 -- Common stock information.
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Schedule G-3 -- Reacquisition of bonds or preferred stock.
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Schedule G-4 -- Earnings per share for claimed rate of return.
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Statement H -- Operating and maintenance expenses.
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Schedule H-1 -- Adjustments to operating and maintenance expenses.
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Schedule H-2 -- Cost of power and gas.
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Schedule H-3 -- Working papers for listed expense accounts.
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Schedule H-4 -- Working papers for interdepartmental transactions.
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Statement I -- Operating revenues.
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Schedule J-1 -- Expense charged other than prescribed depreciation.
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Statement K -- Income taxes.
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Schedule K-1 -- Working papers for federal income taxes.
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Schedule K-2 -- Differences in book and tax depreciation.
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Schedule K-3 -- Working papers for consolidated federal income tax.
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Schedule K-4 -- Working papers for an allowance for current tax greater than tax calculated at consolidated rate.
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Schedule K-5 -- Working papers for claimed allowances for state income taxes.
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Statement L -- Other taxes.
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Schedule L-1 -- Working papers for adjusted taxes.
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Statement M -- Overall cost of service.
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Statement N -- Allocated cost of service.
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Statement O -- Comparison of cost of service.
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Schedule O-1 -- Derivation of increased rates.
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Statement P -- Fuel cost adjustment factor.
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Statement Q -- Description of utility operations.
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Statement R -- Purchases from affiliated companies.
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Duplication of testimony and required information.
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Testimony and exhibits.
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Rejection for noncompliance.
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Commission may seek specific cost data.
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Certain statements required.