3 AAC 53.080 - Supporting information for average schedule companies
(a) In addition to
the information filed under (b) of this section, the basis of the simplified
rate filing procedure for an average schedule company is the information filed
by the company in its annual report under
AS
42.05.451(b), with
appropriate ratemaking adjustments.
(b) An average schedule company using the
simplified rate filing procedures to adjust its local service rates shall file
with the commission the following information:
(1) a schedule showing the computation and
narrative explanation of pro forma adjustments to test year operating revenues,
operating expenses, and rate base;
(2) a schedule showing the computation of a
simple average rate base for the test year;
(3) a schedule showing the calculation of pro
forma income tax for the test year;
(4) a schedule prepared in accordance with
3 AAC 53.090 showing the computation of total company
revenue requirement and revenue deficiency or surplus, in both absolute dollars
and percentage of revenues subject to rate adjustment for the test
year;
(5) a schedule showing the
percentage and amount of rate adjustment requested, if different from (4) of
this section;
(6) a schedule
showing the amount of the proposed rate adjustment to all recurring permanent
tariffed rates and charges for local service;
(7) the audited, reviewed, or compiled
financial statements of the company, including opinion and all footnotes, or an
affidavit stating that such financial statements are not available;
and
(8) a fluctuation analysis
explaining any variation of more than 10 percent from the preceding year for
each Class B operating account as described in Part 32 of the Federal
Communications Commission regulations ( 47 C.F.R. Part 32) and adopted by the
commission at
3 AAC 48.277(a) (1) - (a)(5). A company
with less than $1,000,000 in annual revenues is exempt from this requirement.
Notes
Authority:AS 42.05.141
AS 42.05.151
AS 42.05.381
AS 42.05.411
AS 42.05.421
AS 42.05.431
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