20 CSR 4240-3.175 - Submission Requirements for Electric Utility Depreciation Studies
(1) Each
electric utility subject to the commission's jurisdiction shall submit a
depreciation study, database and property unit catalog to the manager of the
commission's energy department and to the Office of the Public Counsel, as
required by the terms of subsection (1)(B).
(A) The depreciation study, database and
property unit catalog shall be compiled as follows:
1. The study shall reflect the average life
and remaining life of each primary plant account or subaccount;
2. The database shall consist of dollar
amounts, by plant account or subaccount, representing-
A. Annual dollar additions and dollar
retirements by vintage year and year retired, beginning with the earliest year
of available data;
B. Reserve for
depreciation;
C. Surviving plant
balance as of the study date; and
D. Estimated date of final retirement and
surviving dollar investment for each warehouse, electric generating facility,
combustion turbine, general office building or other large structure;
and
3. The property unit
catalog shall contain a description of each retirement unit used by the
company.
(B) An electric
utility shall submit its depreciation study, database and property unit catalog
on the following occasions:
1. On or before
the date adjoining the first letter of the name under which the corporation
does business, excluding the word the, as indicated by the tariffs on file with
the commission.
A. The alphabetical categories
and submission due dates are as follows:
(I)
A, B, C, D: January 1, 1994;
(II)
E, F, G, H: July 1, 1994;
(III) I,
J, K, L: January 1, 1995;
(IV) M,
N, O, P: July 1, 1995;
(V) Q, R, S,
T: January 1, 1996; and
(VI) U, V,
W, X, Y, Z: July 1, 1996.
B. However-
(I) An electric utility need not submit a
depreciation study, database or property unit catalog to the extent that the
commission's staff received these items from the utility during the three (3)
years prior to the due dates listed in subparagraph (1)(B)1.A.; and
(II) A utility with simultaneous due dates
under subparagraph (1)(B)1.A. above and
4 CSR
240-3.275(1)(B) 1. may postpone its
due date with respect to one (1) of these rules by six (6) months. To exercise
this option, the utility must give written notice of its intent to postpone
compliance to the manager of the commission's energy department, and to the
Office of the Public Counsel, before the utility's first due date;
2. Before five (5)
years have elapsed since the last time the commission's staff received a
depreciation study, database and property unit catalog from the
utility.
(2)
The commission may waive or grant a variance from the provisions of this rule,
in whole or in part, for good cause shown, upon a utility's written
application.
Notes
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