- A. Annualization of price-level changes will normally be allowed.
- B. Annualization of volume-level changes with minimal interdependent investment/revenue/cost relationships will normally be allowed.
- C. Annualization of volume-level changes with significant interdependent investment/revenue/cost relationships will be considered on a case-by-case basis, and annualization of such changes will not constitute precedent.
- D. The change must be known to occur at a specific moment or moments in time.
- E. The effects of the change must be measurable.
- F. The change must occur on or before the effective date of a final Commission order setting rates.
- G. The change must be expected to be ongoing after final rates become effective.
An item of test-year data may be annualized in the determination of a utility's rates if it meets the following criteria:
KEY: rules and procedures, rates, regulations, annualization*
Date of Last Change: 1990
Notice of Continuation: September 26, 2025
Authorizing, and Implemented or Interpreted Law: 54-4-1; 54-4-4