N.M. Admin. Code § 17.10.630.13 - APPENDIX A: MINIMUM DATA STANDARD REQUIREMENTS: [NARRATIVE]
A. Schedule A
Series: Summaries of the proposed cost of service: In this series of schedules
the applicant shall show the New Mexico jurisdictional total cost of service in
summary form for the Base Period and for the Test Year Period, as appropriate,
and the proposed total cost of service in summary form for the Proposed Test
Year Period as developed from the supporting schedules and workpapers included
elsewhere in the applicant's filing package. The summaries of the proposed cost
of service shall be provided as specified in the following schedules.
(1) Schedule A-1: Sunmary of the overall cost
of service and the claimed revenue deficiency.
(a) [Base Period]: In this schedule the
applicant shall show the cost of service for the Base Period on an unadjusted
basis including, but not limited to: revenues, operation and maintenance
expenses, depreciation expense, taxes on other than income, taxes on income,
and the resulting return.
(b) [Test
Year Period]: In this schedule the applicant shall show each of the items
included in the Base Period, all adjustments thereto, the sum of each of these
items at the end of the Test Year Period, and the revenue deficiency.
(c) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(2) Schedule A-2: Summary of the revenue
increase or decrease at the proposed rates by rate classes.
(a) [Base Period]: Not required.
(b) [Test Year Period]: In this schedule the
applicant shall show by rate class the gas service revenues, showing separately
revenues from purchased gas, gas processing by others, product extractions and
sales, transportation of gas, and other gas revenues as applicable as of the
end of the Base Period. The applicant shall also show all adjustments thereto
and revenues as proposed for the Test Year Period including the total revenue
and the dollar amount of increase or decrease and this amount expressed as a
percent.
(c) The revenue increase
shall be the total revenue from the proposed rates less the total revenue from
the existing rates for the Test Year Period.
(d) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(3) Schedule A-3: Summary of the cost of
service adjustments by functional classification.
(a) [Base Period]: Not required.
(b) [Test Year Period]: In this schedule the
applicant shall show by functional classification the account balances for the
Base Period and the adjustments made to the Base Period balances to reflect the
applicant's cost of service for the Test Year Period.
(c) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(4) Schedule A-4: Summary of Rate Base.
(a) [Base Period]: In this schedule the
applicant shall show the Rate Base components on an original cost basis for the
Base Period on an unadjusted basis.
(b) [Test Year Period]: In this schedule the
applicant shall show the Rate Base components on an original cost basis for the
Base Period, all adjustments made thereto, and the sum of these components for
the Test Year Period.
(c) [Test
Year Period - - Optional]: At the option of the applicant the Rate Base
components as adjusted for the Test Year Period may be adjusted further to
reflect the cost of reproduction as a going concern and other elements of
value. The information required in this schedule will be supplied when the
applicant claims cost of reproduction as a going concern and other elements of
value to support its proposed rate adjustment.
(d) A full explanation of each of the
adjustments made to the component balances of Rate Base at the end of the Base
Period shall be referenced to the appropriate supporting schedules or
workpapers which shall constitute a part of the applicant's filing
package.
(5) Schedule
A-5: Summary of total capitalization and the weighted average cost of capital.
(a) [Base Period]: In this schedule the
applicant shall show the total claimed capitalization and the weighted average
cost of capital for the Base Period on an unadjusted basis.
(b) [Test Year Period]: In this schedule the
applicant shall show the total claimed capitalization and the weighted average
cost of capital as of the end of the Base Period, the adjustments made thereto,
and the total claimed capitalization and the weighted average cost of capital
for the Test Year Period.
(c) [Test
Year Period - - Optional]: At the option of the applicant the total claimed
capitalization and weighted average cost of capital as adjusted for the Test
Year Period may be adjusted further to reflect the cost of reproduction as a
going concern and other elements of value. The information required in this
schedule will be supplied when the applicant claims cost of reproduction as a
going concern and other elements of value to support its proposed rate
adjustment.
(d) A full explanation
of each of the adjustments made to the claimed total capitalization and the
weighted average cost of capital at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
B. Schedule B Series: Original
cost of plant in service. In this series of schedules the applicant shall show
the amounts of utility plant under the various classifications for the Base
Period and for the Test Year Period, as appropriate, and as developed from the
supporting schedules and workpapers included elsewhere in the applicant's
filing package.
(1) Schedule B-1: Original
cost of plant in service by primary account.
(a) [Base Period]: In this schedule the
applicant shall show the utility plant book balances by primary account at the
beginning of the Base Period; the book balances for additions, retirements, and
transfers made thereto during the Base Period; and the book balances at the end
of the Base including totals for the original cost of plant in
service.
(b) [Test Year Period]: In
this schedule the applicant shall show each of the utility plant accounts shown
for the Base Period as of the end of the Base Period; all adjustments thereto
for additions, retirements, and transfers; and the balances at the end of the
Test Year Period including totals for the the original cost of plant as
adjusted.
(c) A full explanation of
each of the adjustments made to the balances shown at the end of the Base
Period shall be referenced to the appropriate supporting schedules or
workpapers which shall constitute a part of the applicant's filing
package.
(2) Schedule
B-2: Original cost of plant in service by detail account.
(a) [Base Period]: In this schedule the
applicant shall show by functional classification the detailed plant account
book balances at the beginning of the Base Period; the book balances for
additions, retirements, and transfers made thereto during the Base Period; and
the book balances at the end of the Base Period including subtotals by
functional classification and totals for the original cost of plant in
service.
(b) [Test Year Period]: In
this schedule the applicant shall show by functional classification the
detailed plant account balances at the end of the Base Period; all adjustments
thereto for additions, retirements, and transfers; and the balances at the end
of the Test Year Period including subtotals by functional classification and
totals for the original cost of plant in service.
(c) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(3) Schedule B-3: Original cost of plant in
service by monthly balances.
(a) [Base
Period]: In this schedule the applicant shall show by functional classification
the detailed plant account book balances at the beginning of each month and at
the end of the Base Period including subtotals by functional classification and
totals for the original cost of plant in service.
(b) [Test Year Period]: In this schedule the
applicant shall show by functional classification the detailed plant account
book balances at the beginning of each month as adjusted for the Test Year
Period and at the end of the Test Year Period including subtotals by functional
classification and totals for the original cost of plant in service as
adjusted.
(c) A full explanation of
each of the adjustments made to the balances shown at the end of the Base
Period shall be referenced to the appropriate supporting schedules or
workpapers which shall constitute a part of the applicant's filing
package.
(4) Schedule
B-4: Natural gas production and gathering plant.
(a) [Base Period]: In this schedule the
applicant shall show with sufficient detail the book balances for natural gas
production, including gas reserves owned and acquired, and gathering plant by
producing area and type of plant for the Base Period including subtotals and
totals by producing areas and type of plant.
(b) [Test Year Period]: In this schedule the
applicant shall show with sufficient detail the book balances for natural gas
production, including gas reserves owned and acquired, and gathering plant by
producing area and type of plant as of the end of the Base Period; all
adjustments made thereto; and the balances at the end of the Test Year Period
including subtotals and totals by producing area and type of plant.
(c) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(5) Schedule B-5: Products extraction and
purification plant.
(a) [Base Period]: In this
schedule the applicant shall show with sufficient detail the book balances for
the product extraction and purification plant by area of location for the Base
Period including subtotals and totals by area and type of plant.
(b) [Test Year Period]: In this schedule the
applicant shall show with sufficient detail the book balances for the product
extraction and purification plant by area of location as of the end of the Base
Period; all adjustments made thereto; and the balances at the end of the Test
Year Period including subtotals and totals by area and type of plant.
(c) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(6) Schedule B-6: Gas storage projects.
(a) [Base Period]: In this schedule the
applicant shall show with sufficient detail the book balances for gas storage
projects by area of location for the Base Period including subtotals and totals
by storage plant and area of location.
(b) [Test Year Period]: In this schedule the
applicant shall show with sufficient detail the book balances for gas storage
projects by area of location as of the end of the Base Period; all adjustments
made thereto; and the balances at the end of the Test Year Period including
subtotals and totals by storage plant and area of location.
(c) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(7) Schedule B-7: Gas plant leased to others.
(a) [Base Period]: In this schedule the
applicant shall show the gas plant leased to others by functional
classification and detailed plant account for the Base Period including
subtotals and totals by functional classification.
(b) [Test Year Period]: In this schedule the
applicant shall show the gas plant leased to others by functional
classification and detailed plant account as of the end of the Base Period; all
adjustments thereto; and the balances as of the end of the Test Year Period
including subtotals and totals by functional classification.
(c) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(8) Schedule B-8: Plant held for future use.
(a) [Base Period]: In this schedule the
applicant shall show a list of plant held for future use as of the end of the
Base Period, including a proper description, date of purchase, anticipated use,
anticipated date that property will be placed in service, and the book balance
of each item of plant at the end of the Base Period including a total of these
balances of plant held for future use.
(b) [Test Year Period]: In this schedule the
applicant shall show a list of plant held for future use as of the end of the
Test Year Period, including a proper description, date of purchase, anticipated
use, anticipated date that property will be placed in service, adjustments made
to the Base Period balances for the Test Year Period, and the balance of each
item of plant at the end of the Test Year Period including a total of these
balances of plant held for future use as adjusted.
(c) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(9) Schedule B-9: Construction work in
progress. [Report only those items for which $25,000 or more have been expended
by the end of the Base Period.]
(a) [Base
Period]: In this schedule the applicant shall show the items included in
construction work in progress for the Base Period by functional classification.
The applicant shall include a proper description of the project, work order
number, estimated cost of the project, expenditures at the end of the Base
Period, and the total book balance for construction work in progress at the end
of the Base Period.
(b) [Test Year
Period]: In this schedule the applicant shall show the items included in
construction work in progress for the Test Year Period by functional
classification. The applicant shall include a proper description of the
project, work order number, estimated completion date, total estimated cost of
the project, adjustments made thereto for the Test Year Period expenditures,
and the total balance for construction work in progress at the end of the Test
Year Period as adjusted. The information required in this schedule shall be
supplied when the applicant claims construction work in progress to support a
rate increase adjustment.
(c) A
full explanation of each of the adjustments made to the balances shown at the
end of the Base Period shall be referenced to the appropriate supporting
schedules or workpapers which shall constitute a part of the applicant's filing
package.
(10) Schedule
B-10: Allowance for funds used during construction generated and transferred to
plant in service.
(a) [Base Period]: In this
schedule the applicant shall show the amounts of allowance for funds used
during construction which were generated and transferred to plant in service
during the Base Period and for the four years prior thereto along with the
corresponding capitalization rates used to calculate the amounts
generated.
(b) In addition the
applicant shall include a complete explanation of the methods, procedures, and
calculations used in computing the amount of funds generated and transferred to
plant in service.
(c) [Test Year
Period]: In this schedule the applicant shall show the amounts of allowance for
funds used during construction as adjusted from the Base Period along with an
explanation of the methods, procedures, and calculations used in computing the
amount of funds generated and transferred to plant in service.
(d) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
C. Schedule C Series: Accumulated
provision for depreciation, depletion, amortization, and abandonment. In this
series of schedules the applicant shall show information concerning the
accumulated provision for depreciation, depletion, amortization, and
abandonment for the Base Period and for the Test Year Period, as appropriate,
and as developed from the supporting schedules and workpapers included
elsewhere in the applicant's filing package.
(1) Schedule C-1: Accumulated provision for
depreciation, depletion, amortization, and abandonment by functional
classification and detailed plant account.
(a) [Base Period]: In this schedule the
applicant shall include the book balance at the beginning of the Base Period
for depreciation and amortization by functional classification and detailed
plant account; the book balances for accruals, retirements, abandonments, and
transfers entered on the books during the Base Period; and the book balances at
the end of the Base Period including subtotals by functional classification and
totals for the accumulated provision for depreciation and
amortization.
(b) [Test Year
Period]: In this schedule the applicant shall show by functional classification
and detailed plant account the balances for accumulated provision for
depreciation and amortization at the end of the Base Period; all adjustments
thereto for accruals, retirements, abandonments, and transfers; and the
balances at the end of the Test Year Period including subtotals by functional
classification and totals for the accumulated provision for depreciation and
amortization as adjusted.
(c) A
full explanation of each of the adjustments made to the balances shown at the
end of the Base Period shall be referenced to the appropriate supporting
schedules or workpapers which shall constitute a part of the applicant's filing
package.
(2) Schedule
C-2: Depreciation rate study.
(a) [Base
Period]: In this schedule the applicant shall show by functional classification
and detailed plant account all changes made during the Base Period to the
approved book depreciation rates, the property service lives, or the net values
of properties included in the Base Period.
(b) In addition the applicant shall include
for any changes made to the book depreciation rates during the Base Period
reference to the appropriate supporting study, schedules, or workpapers which
shall constitute a part of the applicant's filing package. This information
will be in accordance with NMPSC Rule 340 [17.3.340 NMAC].
(c) [Test Year Period]: In this schedule the
applicant shall show by functional classification and detailed plant account
any changes proposed to the Base Period approved book depreciation rates, the
property service lives, or the net service value of properties included in the
Base Period.
(d) A full explanation
of each of the adjustments made to the Base Period book depreciation rates
shall be referenced to the appropriate supporting schedules or workpapers which
shall constitute a part of the applicant's filing package. This information
will be in accordance with NMPSC Rule 340 [17.3.340 NMAC].
(3) Schedule C-3: Depreciation and
amortization methods: In this schedule the applicant shall show a full
description of the methods, formulae, and procedures used to determine book
depreciation and amortization of the applicant's utility plant in service as
applicable to either the Base Period or to the Test Year Period. This schedule
shall only be required of those utilities requesting a change in depreciation
methods, formulae, or procedures. Otherwise reference to the utility's
applicable NMPSC Rule 340 [17.3.340 NMAC] report shall constitute compliance
with this schedule.
D.
Schedule D Series: Original cost of plant in service adjusted to the cost of
reproduction as a going concern and other elements of value - - Optional. In
this series of schedules the applicant shall show the original cost of plant in
service adjusted to the cost of reproduction as a going concern and other
elements of value. The information required in this series shall be supplied
when the applicant claims cost of reproduction as a going concern and other
elements of value to support a rate increase adjustment.
(1) Schedule D-1: Original cost of plant in
service adjusted to the cost of reproduction as a going concern and other
elements of value - - Optional.
(a) [Base
Period]: In this schedule the applicant shall show the original cost of plant
in service by functional classification and detailed account at the end of the
Base Period adjusted to the cost of reproduction as a going concern and other
elements of value as of the end of the Base Period and shall include therein
subtotals and the total for the adjusted value of the original cost of plant in
service.
(b) In addition the
applicant shall state herein the rationale, methods, formulae, and calculations
used to adjust the original cost of plant in service.
(c) [Test Year Period]: In this schedule the
applicant shall show the original cost of plant in service by functional
classification and detailed account as adjusted for the Test Year Period and as
adjusted to the cost of reproduction as a going concern and other elements of
value and shall include therein subtotals and the total for the adjusted value
of the original cost of plant in service.
(d) In addition the applicant shall state
herein the rationale, methods, formulae, and calculations used to adjust the
original cost of plant in service.
(e) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(2) Schedule D-2: Cost of reproduction as a
going concern and other elements of value adjusted for age and condition - -
Optional.
(a) [Base Period]: In this schedule
the applicant shall show the adjustment for age and condition of the Base
Period cost of reproduction as a going concern and other elements of value by
functional classification and shall include therein the subtotal and the total
for the cost of reproduction as a going concern value.
(b) In addition the applicant shall state
therein the rationale, methods, formulae, and calculations used to arrive at
the value for age and condition of the cost of reproduction as a going
concern.
(c) [Test Year Period]: In
this schedule the applicant shall show the adjustment for age and condition of
the Test Year Period cost of reproduction as a going concern and other elements
of value by functional classification and detail account and shall include
therein the subtotal and the total for the cost of reproduction as a going
concern value.
(d) In addition the
applicant shall state therein the rationale, methods, formulae, and
calculations used to arrive at the value for age and condition of the cost of
reproduction as a going concern.
(e) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
E. Schedule E Series: Working
capital allowance. In this series of schedules the applicant shall show the
amounts claimed for working capital for the Base Period and for the Test Year
Period as developed from the supporting schedules and workpapers included
elsewhere in the applicant's filing package.
(1) Schedule E-1: Cash working capital
allowance.
(a) [Base Period]: In this schedule
the applicant shall show the computation for the allowance of cash working
capital for the Base Period on an unadjusted basis. At the applicant's option a
lead-lag study may be supplied to satisfy the requirements of this data
request.
(b) [Test Year Period]: In
this schedule the applicant shall show the computation for the allowance of
cash working capital as of the end of the Base Period, the adjustments made
thereto, and the total claimed cash allowance for the Test Year Period. At the
applicant's option a lead-lag study may be supplied to satisfy the requirements
of this data request.
(c) A full
explanation of each of the adjustments made to the balance for cash working
capital allowance as of the end of the Base Period shall be referenced to the
appropriate supporting schedules or workpapers which shall constitute a part of
the applicant's filing package.
(2) Schedule E-2: Materials and supplies,
prepayments, and deferred charges.
(a) [Base
Period]: In this schedule the applicant shall show for each month of the Base
Period the beginning monthly book balances and the end-of-period balance for
materials and supplies, prepayments, and deferred charges on an unadjusted
basis and shall include therein subtotals, totals, and the average of the
thirteen (13) balances for the Base Period.
(b) [Test Year Period]: In this schedule the
applicant shall show for each month of the Test Year Period the beginning
monthly balance for materials and supplies, prepayments, and deferred charges;
all adjustments thereto; and the subtotals, totals, and the average of the
thirteen (13) balances for the Test Year Period.
(c) A full explanation of each of the
adjustments made to the balances for materials and supplies, prepayments, and
deferred charges for the Base Period shall be referenced to the appropriate
supporting schedules or workpapers which shall constitute a part of the
applicant's filing package.
(3) Schedule E-3: Purchased gas cost account.
(a) [Base Period]: In this schedule the
applicant shall show for each month of the Base Period and for the two (2)
years immediately preceding the Base Period the monthly balances for advances
made for purchased gas on an unadjusted basis and shall include therein
subtotals, totals, and the average balance for the Base Period.
(b) [Test Year Period]: In this schedule the
applicant shall show for each month of the Test Year Period the monthly book
balances for advances made for purchased gas after all adjustment thereto and
shall include therein subtotals, totals, and the average balance for the Test
Year Period.
(c) A full explanation
of each of the adjustments made to the balances as of the end of the Base
Period shall be referenced to the appropriate supporting schedules or
workpapers which shall constitute a part of the applicant's filing
package.
(4) Schedule
E-4: Inventories of natural gas in storage.
(a) [Base Period]: In this schedule the
applicant shall show for each month of the Base Period on an unadjusted basis
the MCF quantities of natural gas in storage by storage facility, the monthly
injections and withdrawals made thereto, and the total balance remaining as of
the end of the Base Period.
(b) In
addition the applicant shall show herein with sufficient detail by storage
facility the method of pricing the MCF unit injected and withdrawn and for the
quantities remaining in storage.
(c) [Test Year Period]: In this schedule the
applicant shall show for each month of the Test Year Period the MCF quantities
of natural gas in storage by storage facility as of the end of the Base Period,
the estimated or projected monthly injections and withdrawals anticipated
thereto, and the total balance remaining as of the end of the Test Year
Period.
(d) In addition the
applicant shall show herein with sufficient detail the method of pricing the
MCF unit injected and withdrawn and for the quantities remaining in storage by
storage facility.
(e) A full
explanation of each of the adjustments made to the balances as of the end of
the Base Period shall be referenced to the appropriate supporting schedules or
workpapers which shall constitute a part of the applicant's filing
package.
(5) Schedule
E-5: Amounts of working capital items charged to operating and maintenance
expenses.
(a) [Base Period]: In this schedule
the applicant shall show for each month of the Bass Period the monthly amounts
of working capital items charged to operating and maintenance expense on an
unadjusted basis and shall include totals for the Base Period.
(b) [Test Year Period]: In this schedule the
applicant shall show for each month of the Test Year Period the monthly amounts
of working capital items charged to operating and maintenance expense, all
adjustments thereto, and the totals for the Test Year Period.
(c) A full explanation of each of the
adjustments made to the balances of working capital items charged to operating
and maintenance expense as of the end of the Base Period shall be referenced to
the appropriate supporting schedules or workpapers which shall constitute a
part of the applicant's filing package.
F. Schedule F Series: Other property and
investments. In this series of schedules the applicant shall show the
information requested on investments in other-than-utility property for the
Base Period and for the Test Year Period as developed from the supporting
schedules and workpapers included elsewhere in the applicant's filing package.
To the extent that the information required herein has been supplied and is
currently on file with the New Mexico Public Service Commission [New Mexico
Public Regulation Commission] pursuant to the provisions of NMPSC Rule 450
[17.6.450 NMAC], notice herein that such filing has been made will fulfill the
requirements for this series of schedules.
(1)
Schedule F-1: Other property and Investments.
(a) [Base Period]: In this schedule the
applicant shall show its investments in other-than-utility property as of the
beginning of the Base Period and as of the end of the Base Period on an
unadjusted basis. The applicant shall include therein a description of the
property or investment; the amounts invested; the types of securities owned,
loaned, pledged, and/or advanced; the applicable cost rates; the equity in the
undistributed earnings since date of acquisition; and the interest and/or
dividend income received from such property or investment.
(b) In addition, if regulatory approval was
required for any security acquired or advancement made in connection with such
property or investment, the applicant shall state the name of the Commission,
the date authorization was granted, and the case or docket number.
(c) [Test Year Period]: In this schedule the
applicant shall show its investments in other than utility property as of the
end of the Base Period; all adjustments made thereto for the Test Year Period;
the balance at the end of the Test Year Period including therein a description
of the property or investment; the amounts invested; the types of securities
owned, loaned, pledged, and/or advanced; the applicable cost rates; the equity
in the undistributed earnings since date of acquisition; and the interest
and/or dividend income received from such property or investment.
(d) In addition, if regulatory approval was
required for any security acquired or advancement made in connection with such
property or investment, the applicant shall state the name of the Commission,
the date authorization was granted, and the case or docket number.
(e) A full explanation for each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
G. Schedule G Series:
Capitalization, the cost of capital, and the overall rate of return. In this
series of schedules the applicant shall show the total capitalization by class
of capital, the claimed capital structure, the embedded cost rates including
the claimed rate of return on the common stock equity component, and the
resulting weighted average cost of capital for the Base Period and for the Test
Year Period as developed from the supporting schedules and workpapers included
elsewhere in the applicant's filing package.
(1) Schedule G-1: Capitalization, the cost of
capital, and the overall rate of return in conformance with an original cost
Rate Base.
(a) [Base Period]: In this schedule
the applicant shall show the claimed capitalization, the cost of capital
thereon, and the overall claimed rate of return as of the end of the Base
Period on an actual basis; a description of the various classes of capital; the
capital structure ratios; the effective embedded cost rates; and the weighted
cost rate for each class of capital.
(b) [Test Year Period]: In this schedule the
applicant shall show the capitalization; the cost of capital; the dollar
amounts outstanding at the end of the Test Year Period; the capital and the
overall claimed rate of return as of the end of the Base Period; all
adjustments thereto; a description of the various classes of capital; the
dollar amounts outstanding at the end of the Test Year Period; the capital
structure ratios; the estimated cost rates; and the weighted cost rate for each
class of capital.
(c) A full
explanation of each of the adjustments made to the balances and cost rates of
capital shown at the end of the Base Period shall be referenced to the
appropriate supporting schedules or workpapers which shall constitute a part of
the applicant's filing package.
(2) Schedule G-2: Capitalization, the cost of
capital, and the overall rate of return in conformance with a cost of
reproduction as a going concern and other elements of value Rate Base - -
Optional.
(a) [Base Period]: In this schedule
the applicant shall show the claimed capitalization, the cost of capital
thereon, and the overall claimed rate of return as of the end of the Base
Period on an actual basis; the adjustment thereto for the cost of reproduction
as a going concern value; a description of the various classes of capital; the
dollar amounts outstanding at the end of the Base Period as adjusted; the
capital structure ratios; the effective embedded cost rates; and the weighted
cost rate for each class of capital.
(b) The information required in this schedule
will be supplied when the applicant claims cost of reproduction as a going
concern and other elements of value to support its proposed rate
adjustment.
(c) [Test Year Period]:
In this schedule the applicant shall show the capitalization, the cost of
capital, and the overall claimed rate of return as of the end of the Test Year
Period as adjusted further to the cost of reproduction as a going concern
value; a description of the various classes of capital; the dollar amounts
outstanding at the end of the Test Year Period as adjusted; the capital
structure ratios; the estimated cost rates; and the weighted cost rate for each
class of capital.
(d) The
information required in this schedule will be supplied when the applicant
claims cost of reproduction as a going concern and other elements of value to
support its proposed rate adjustment.
(e) A full explanation of each of the
adjustments made to the balances and cost rates of capital shown at the end of
the Base Period shall be referenced to the appropriate supporting schedules or
workpapers which shall constitute a part of the applicant's filing
package.
(3) Schedule
G-3: Embedded cost of borrowed capital with term of maturity in excess of one
year from date of issue.
(a) [Base Period]:
In this schedule the applicant shall show the embedded cost of borrowed capital
based on the actual principal amounts outstanding at the end of the Base
Period.
(b) In addition the
applicant shall show the following particulars for each class and series of
borrowed capital outstanding:
(i) description
of issue;
(ii) date of
issuance;
(iii) date of
maturity;
(iv) coupon or nominal
interest rate;
(v) principal amount
of issue at offering;
(vi) price at
offering;
(vii) gross
proceeds;
(viii) underwriter's
commission, discount, or premium;
(ix) expense of issue;
(x) net proceeds: amount; per unit;
(xi) effective yield to maturity [by
reference to any generally acceptable table of bond yields or computer
computation];
(xii) principal
amount outstanding at end of Base Period;
(xiii) annual interest
requirements;
(xiv) weighted
effective cost rate;
(xv) if issue
is owned by an affiliate, state name and relationship of owner to applicant;
and
(xvi) if issue is convertible,
state terms of conversion.
(c) [Test Year Period]: In this schedule the
applicant shall show the cost of borrowed capital [particulars a through p]
[(i) through xvi)] after all adjustments to the actual balances and cost rates
at the end of the Base Period.
(d)
A full explanation of each of the adjustments made to the balances and cost
rates of capital shown at the end of the Base Period shall be referenced to the
appropriate supporting schedules or workpapers which shall constitute a part of
the applicant's filing package.
(4) Schedule G-4: Cost of short-term borrowed
capital including revolving credit agreements and other notes payable.
(a) [Base Period]: In this schedule the
applicant shall show the cost of short-term borrowed capital based on the
actual principal amounts outstanding at the end of the Base Period.
(b) In addition the applicant shall show the
following particulars for each class and series of short-term borrowed capital
outstanding:
(i) description of
issue;
(ii) date of
issuance;
(iii) date of
maturity;
(iv) coupon or nominal
interest rate;
(v) principal amount
of issue at offering;
(vi) annual
interest requirements;
(vii)
average principal balance outstanding monthly during the period;
(viii) average weighted interest cost rate on
average principal balance outstanding monthly during the period; and
(ix) if issue is owned by an affiliate, state
name and relationship of owner to applicant.
(c) [Test Year Period]: In this schedule the
applicant shall show the cost of short-term borrowed capital [particulars a
through i] [(i) through (ix)] after all adjustments to the actual balances and
cost rates at the end of the Base Period.
(d) A full explanation of each of the
adjustments made to the balances and cost rates of capital shown at the end of
the Base Period shall be referenced to the appropriate supporting schedules or
workpapers which shall constitute a part of the applicant's filing
package.
(5) Schedule
G-5: Embedded cost of preferred stock capital.
(a) [Base Period]: In this schedule the
applicant shall show the embedded cost of preferred stock capital based on the
actual principal amounts outstanding at the end of the Base Period.
(b) In addition the applicant shall show the
following particulars for each class and series of preferred stock outstanding:
(i) description of issue [including number of
shares offered];
(ii) date of
issuance;
(iii) dividend
rate;
(iv) price at
offering;
(v) gross
proceeds;
(vi) underwriter's
commission, discount, or premium;
(vii) issuance expense;
(viii) net proceeds: amount, per
unit;
(ix) effective dividend cost
rate;
(x) principal amount
outstanding at end of period;
(xi)
annual dividend requirements;
(xii)
weighted effective cost rate:
(xiii) if issue is owned by an affiliate,
state name and relationship; and
(xiv) if issue is convertible, state terms of
conversion.
(c) [Test
Year Period]: In this schedule the applicant shall show the cost of preferred
stock capital [particulars a through n] [(i) through (xiv)] after all
adjustments to the actual balances and cost rates at the end of the Base
Period.
(d) A full explanation of
each of the adjustments made to the balances and cost rates of capital shown at
the end of the Base Period shall be referenced to the appropriate supporting
schedules or workpapers which shall constitute a part of the applicant's filing
package.
(6) Schedule
G-6: Ratio of earnings to fixed charges.
(a)
[Base Period]: In this schedule the applicant shall show the computation of the
ratio of earnings to fixed charges for the Base Period on an actual basis and
for the four (4) years preceding the Base Period using the following format,
where appropriate.
(b) Fixed
charges, as defined by the Securities and Exchange Commission:
(i) Interest on Long-term Debt;
(ii) Amortization of Debt Premium, Discount,
and Expense;
(iii) Interest on
Short-term Debt;
(iv) Other
Interest;
(v) Estimated Interest
Factor of Lease Rental Charges Total Fixed Charges.
(c) Earnings, as defined by the Securities
and Exchange Commission:
(i) Net
Earnings;
(ii) Add Fixed Charges,
as above.
(d) Earnings
Available for Fixed Charges After Provision for Income Taxes: Add Income Taxes:
(i) Federal;
(ii) Deferred-net;
(iii) Investment Tax Credit
Adjustment;
(iv) Investment Tax
Credit;
(v) State.
(e) Earnings Available for Fixed
Charges Before Provision for Income Taxes.
(f) Ratio of Earnings to Fixed Charges After
Provision for Income Taxes.
(g)
Ratio of Earnings to Fixed Charges Before Provision for Income Taxes.
(h) [Test Year Period]: In this schedule the
applicant shall show the computation of the ratio of earnings to fixed charges
for the Test Year Period after adjustments made to the Base Period balances
using the same format as prescribed for the Base Period.
(i) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(7) Schedule G-7: Issuance restrictions on
borrowed and preferred stock capital. In this schedule the applicant will show
a brief summary of the most current restrictions imposed on the applicant in
the issuance of borrowed and preferred stock capital.
(8) Schedule G-8: Comon stock equity capital.
(a) [Base Period]: In this schedule the
applicant shall show the common stock activity as of the end of the Base Period
and for five (5) years preceding the Base Period on an actual basis and shall
show therein the following particulars:
(i)
year-end number of shares outstanding;
(ii) year-end book value per share;
(iii) annual earning per share;
(iv) year-end market-to-book value
ratio;
(v) annual cash dividend per
share;
(vi) annual stock dividends
per share;
(vii) dividend yield per
share;
(viii) average monthly
high/low market price;
(ix) stock
splits and/or changes in par value;
(x) sales of common stock;
(xi) date of sale;
(xii) number of shares sold;
(xiii) gross proceeds;
(xiv) underwriter's commission, discount, or
premium;
(xv) issuance expense;
and
(xvi) type of
offering.
(b) [Test Year
Period]: In this schedule the applicant shall show the common stock activity as
of the end of the Base Period, all adjustments made to the particulars a
through p [(i) through (xvi)] prescribed for the Base Period, and the results
as of the end of the Test Year Period.
(c) A full explanation of each of the
adjustments made to the balances shown as of the end of the Base Period shall
be referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(9) Schedule G-9: Historical activity in
common stock, paid-in capital, and retained earnings.
(a) [Base Period]: In this schedule the
applicant shall show the historical activity in common stock, paid-in capital,
and retained earnings for the last ten (10) years as of the end of each year on
an actual basis and shall include therein the beginning balance, additions,
reductions, and the ending balance concluding with the Base Period.
(b) [Test Year Period]: In this schedule the
applicant shall show the actual balances for the Base Period, all adjustments
to the Base Period balances, and the ending balance for the Test Year
Period.
(c) A full explanation of
each of the adjustments made to the balances shown as of the end of the Base
Period shall be referenced to the appropriate supporting schedules or
workpapers which shall constitute a part of the applicant's filing
package.
(10) Schedule
G-10: Summary of applicant's support for the claimed rate of return on common
stock equity capital. In this schedule the applicant shall state briefly the
analyses, methods, and conclusions on which the applicant depends for its
support of the claimed rate of return on common stock equity capital.
H. Schedule H Series: Expenses of
operation. In this series of schedules the applicant shall show information
concerning its expenses of operation by each account of the Uniform System of
Accounts prescribed by the New Mexico Public Service Commission [New Mexico
Public Regulation Commission] for the Base Period and for the Test Year Period
as developed from the supporting schedules and workpapers included elsewhere in
the applicant's filing package.
(1) Schedule
H-1: Operation and maintenance expenses.
(a)
[Base Period]: In this schedule the applicant shall show operation and
maintenance expenses by functional classification and detailed account on an
unadjusted basis by month for the Base Period and shall include therein
subtotals and totals by functional classification and detailed account. Amounts
included in Account 920, Administrative & General Salaries; Account 923,
Outside Services Employed; and Account 928, Regulatory Commission Expenses,
shall be further separated to identify those amounts which are litigation
expenses as defined by NMSA 1978, Section
62-13-3 and those amounts which
are not litigation expenses. Amounts included in any other detailed account
which are litigation expenses as defined by Section
62-13-3 shall also be separately
identified.
(b) [Test Year Period]:
In this schedule the applicant shall show operation and maintenance expenses by
functional classification and detailed account by month for the Base Period,
all adjustments made thereto for the Test Year Period, and the balances as of
the end of the Test Year Period and shall include therein subtotals and totals
by functional classification and detailed account. Test year period litigation
expenses should be handled in the same manner as described above for the base
period.
(c) A full explanation of
each of the adjustments made to the balances shown at the end of the Base
Period shall be referenced to the appropriate supporting schedules or
workpapers which shall constitute a part of the applicant's filing
package.
(2) Schedule
H-2: Cost of purchased gas.
(a) [Base
Period]: In this schedule the applicant shall show the cost of purchased gas
and related MCF volumes by supplier and by month for each month of the Base
Period on an unadjusted basis and shall include therein subtotals, totals, and
the total system weighted average unit cost.
(b) If the applicant purchases and sells gas
under an exchange agreement, sufficient detail shall be shown regarding the
total gross MCF volumes exchanged, the related dollar amounts, the parties
involved, and the applicant's method for accounting for such
transactions.
(c) [Test Year
Period]: In this schedule the applicant shall show the cost of purchased gas
and related MCF volumes by supplier and by month for each month of the Test
Year Period regarding estimates and projections of the total gross MCF volumes
exchanged, the related dollar amounts, the parties involved, and the
applicant's method for accounting for such transactions.
(d) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(3) Schedule H-3: Reconciliation of revenues
generated through the purchased gas adjustment clause with purchased gas cost.
(a) [Base Period]: In this schedule the
applicant shall show an analysis of the reconciliation of the cost of purchased
gas expense with the revenues generated from the purchased gas adjustment
clause in effect based on the book balances for the Base Period.
(b) [Test Year Period]: In this schedule the
applicant shall show an analysis of the reconciliation of the cost of purchased
gas expense with the revenues generated from the purchased gas adjustment
clause reflecting all adjustments made to the Base Period balances.
(c) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(4) Schedule H-4: Payroll distribution,
associated payroll taxes, employee benefits and pensions, and other
compensations.
(a) [Base Period]: In this
schedule the applicant shall show the payroll distribution, associated payroll
taxes, employee benefits and pensions, and other compensation separately
included in operating expenses on an unadjusted basis for the Base
Period.
(b) [Test Year Period]: In
this schedule the applicant shall show the payroll distribution, associated
payroll taxes, employee benefits and pensions, and other compensation
separately included in operating expenses after all adjustments thereto and the
balances for the Test Year Period.
(c) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(5) Schedule H-5: Expenses associated with
advertising, contributions, donations, lobbying and political activities,
memberships, and outside services.
(a) [Base
Period]: In this schedule the applicant shall show the expenses incurred as a
result of advertising, contributions, donations, lobbying and political
activities, memberships, and outside services by month on an unadjusted basis
for the Base Period.
(b) [Test Year
Period]: In this schedule the applicant shall show the expenses associated with
advertising, contributions, donations, lobbying and political activities,
memberships, and outside services for the Base Period; all adjustments made
thereto; and the balances for the Test Year Period.
(c) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(6) Schedule H-6: Other administrative and
general expenses.
(a) [Base Period]: In this
schedule the applicant shall show other administrative and general expenses
such as transfer credits, regulatory commission expenses, duplicate charges,
and other miscellaneous general expenses not shown elsewhere, separately by
month for the Base Period.
(b)
[Test Year Period]: In this schedule the applicant shall show other
administrative and general expenses such as transfer credits, regulatory
commission expenses, duplicate charges, and other miscellaneous general
expenses not shown elsewhere, separately by month for the Base Period; all
adjustments thereto; and the balances for these items for the Test Year
Period.
(c) A full explanation of
each of the adjustments made to the balances shown at the end of the Base
Period shall be referenced to the appropriate supporting schedules or
workpapers which shall constitute a part of the applicant's filing
package.
(7) Schedule
H-7: Depreciation, depletion, amortization, and abandonment expense.
(a) [Base Period]: In this schedule the
applicant shall show the depreciation, depletion, amortization, and abandonment
expense by functional classification and detailed plant account on an
unadjusted basis for the Base Period; the book depreciation rate; and the
annual expense accrual. The applicant shall include therein subtotals and
totals by functional classification and detailed plant account.
(b) [Test Year Period]: In this schedule the
applicant shall show the depreciation, depletion, amortization, and abandonment
expense by functional classification and detailed plant account for the Base
Period; all adjustments thereto; and the annual expense accrual for the Test
Year Period. The applicant shall include therein subtotals and totals by
functional classification and detailed plant account.
(c) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(8) Schedule H-8: Taxes other than income
taxes.
(a) [Base Period]: In this schedule the
applicant shall show the taxes, excluding federal and state income taxes, by
type of tax accrued, prepaid, and charged on an actual basis for the Base
Period.
(b) [Test Year Period]: In
this schedule the applicant shall show the taxes, excluding federal and state
income taxes, by type of tax for the Base Period, all adjustments made thereto,
and the balances for the Test Year period.
(c) A full explanation of each of the
adjustments made to the balances shown for the Base Period shall be referenced
to the appropriate supporting schedules or workpapers which shall constitute a
part of the applicant's filing package.
(9) Schedule H-9: Federal and state income
taxes.
(a) [Base Period]: In this schedule the
applicant shall show the computation for federal and state income taxes on an
unadjusted basis for the Base Period.
(b) [Test Year Period]: In this schedule the
applicant shall show the computation for federal and state income taxes
reflecting all adjustments made for the Test Year Period.
(c) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(10) Schedule H-10: Reconciliation of net
income per books to net income for income tax purposes.
(a) [Base Period]: In this schedule the
applicant shall show the reconciliation of the net income per books to the net
income as reported to the Federal Internal Revenue Service for the Base
Period.
(b) [Test Year Period]: In
this schedule the applicant shall show the reconciliation of the net income as
adjusted for the Test Year Period to the net income as would be reported to the
Federal Internal Revenue Service for the Test Year Period.
(c) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(11) Schedule H-11: Income tax effect as a
result of applicant joining in a consolidated federal income tax return.
(a) [Base Period]: In this schedule the
applicant shall show a detailed analysis for the Base Period of the applicant's
tax effect as a result of joining in the filing of a consolidated federal
income tax return.
(b) [Test Year
Period]: In this schedule the applicant shall show a detailed analysis for the
Test Year Period of the applicant's tax effect at the proposed revenue as a
result of joining in the filing of a consolidated federal income tax
return.
(12) Schedule
H-12: Accumulated tax deferrals.
(a) [Base
Period]: In this schedule the applicant shall show the accumulated tax
deferrals by month on an unadjusted basis for the Base Period and shall include
therein the actual balances for additions and reductions and the balances as of
the end of the Base Period.
(b) In
addition the applicant shall show the item giving rise to the tax deferral
separately, such as accelerated amortization, liberalized depreciation, asset
depreciation range, investment tax credit, job development credit,
etc.
(c) [Test Year Period]: In
this schedule the applicant shall show the accumulated tax deferrals as of the
end of the Base Period, all adjustments thereto for the Test Year Period, and
the balances at the end of the Test Year Period.
(d) In addition the applicant shall show the
item giving rise to the tax deferral separately, such as accelerated
amortization, liberalized depreciation, asset depreciation range, investment
tax credit, job development credit, etc.
(e) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(13) Schedule H-13: Investment tax credits.
(a) [Base Period]: In this schedule the
applicant shall show an analysis of the investment tax credits earned,
utilized, and amortized during the Base Period on an unadjusted
basis.
(b) In addition the
applicant shall show herein the particulars concerning any sale/leaseback
transactions under the safe-harbor lease provisions of the Accelerated Cost
Recovery System established by the Economic Recovery Tax Act of 1981 and
amendments thereto, such as the investor/lessor, amount of property, cash
payment, term of lease, discount, and tax rate.
(c) [Test Year Period]: In this schedule the
applicant shall show an analysis of the investment tax credit for the Base
Period, all adjustments made thereto for the Test Year Period, and the balances
at the end of the Test Year Period.
(d) In addition the applicant shall show
herein the particulars concerning any sale/leaseback transactions under the
safe-harbor lease provisions of the Accelerated Cost Recovery System
established by the Economic Recovery Tax Act of 1981 and amendments thereto,
such as the investor/lessor, amount of property, cash payment, term of lease,
discount, and tax rate.
(e) A full
explanation of each of the adjustments made to the balances shown at the end of
the Base Period shall be referenced to the appropriate supporting schedules or
workpapers which shall constitute a part of the applicant's filing
package.
(14) Schedule
H-14: Expenses associated with affiliated interests.
(a) [Base Period]: In this schedule the
applicant shall show the charges or credits on an unadjusted basis for the Base
Period between applicant and any other affiliated or associated company, or for
corporate organizations of applicant operating as departments or divisions,
including therein the proper account classification; a description of the
service performed; and the basis for the determination of the charge or credit.
For reporting purposes herein items of $10,000 or more shall be shown
individually; items of $10,000 or less may be aggregated by type of
item.
(b) [Test Year Period]: In
this schedule the applicant shall show the charges or credits for the Base
Period, all adjustments made thereto, and the balances for the Test Year Period
between applicant and any other affiliated or associated company, or for
corporate organizations of applicant operating as departments or divisions,
including therein the proper account classification; a description of the
service performed; and the basis for the determination of the charge or credit.
For reporting purposes herein items of $10,000 or more shall be shown
individually; items of $10,000 or less may be aggregated by type of
item.
(c) A full explanation of
each of the adjustments made to the balances shown for the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(15) Schedule H-15: Expenses associated with
nonutility services.
(a) [Base Period]: In
this schedule the applicant shall show the investments, revenues, and expenses
pertaining to the applicant's nonutility services on an unadjusted basis for
the Base Period. The applicant shall include a full explanation of the
rationale, methods, formulae, and calculations used in the allocation of these
expenses to the nonutility service.
(b) [Test Year Period]: In this schedule the
applicant shall show the investments, revenues, and expenses pertaining to the
applicant's nonutility services for the Base Period; all adjustments made
thereto; and the balances as of the end of the Test Year Period. The applicant
shall include a full explanation of the rationale, methods, formulae, and
calculations used in the allocation of these expenses to the nonutility
service.
(c) A full explanation of
each of the adjustments made to the balances shown at the end of the Base
Period shall be referenced to the appropriate supporting schedules or
workpapers which shall constitute a part of the applicant's filing
package.
(16) Schedule
H-16: Explanation of the adjustments to expenses of operation. In this schedule
the applicant shall state in a brief narrative explanation the nature of each
adjustment made to the book balances of expenses of operation.
I. Schedule I Series: Balance
sheet, income statement, and changes in financial position. In this series of
schedules the applicant shall submit copies of the financial forms, as required
herein.
(1) Schedule I-1: Balance sheet.
(a) [Base Period]: To satisfy the
requirements of this schedule the applicant shall submit a copy of its balance
sheet which conforms with the end of the Base Period of operations reported
herein and shall include all notes pertaining thereto.
(b) [Test Year Period]: To satisfy the
requirements of this schedule the applicant shall submit a copy of its balance
sheet which conforms with the end of the Test Year Period of operations
reported herein and shall include all notes pertaining thereto.
(c) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(2) Schedule I-2: Income statement.
(a) [Base Period]: To satisfy the
requirements of this schedule the applicant shall submit a copy of its income
statement which conforms with the end of the Base Period of operations reported
herein and shall include all notes pertaining thereto.
(b) [Test Year Period]: To satisfy the
requirements of this schedule the applicant shall submit a copy of its income
statement which conforms with the end of the Test Year Period of operations
reported herein and shall include all notes pertaining thereto.
(c) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(3) Schedule I-3: Statement of changes in
financial position.
(a) [Base Period]: To
satisfy the requirements of this schedule the applicant shall submit a copy of
its statement of changes in financial position which conforms with the end of
the Base Period of operations reported herein and shall include all notes
pertaining thereto.
(b) [Test Year
Period]: To satisfy the requirements of this schedule the applicant shall
submit a copy of its statement of changes in financial position which conforms
with the end of the Test Year Period of operations reported herein and shall
include all notes pertaining thereto.
(c) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
J. Schedule J Series: Construction
program and sources of construction funds. In this series of schedules the
applicant shall show its proposed construction program and the sources of
construction funds as developed from the supporting schedules and workpapers
included elsewhere in the applicant's filing package.
(1) Schedule J-1: Construction program.
(a) In this schedule the applicant shall show
by functional classification the capital requirements and shall include
allowance for funds used during construction, related to its construction
underway during the Base Period, and for construction planned for the next two
(2) succeeding years.
(b) A full
explanation of all assumptions and estimates used to arrive at the projections
shown shall be referenced to the appropriate supporting schedules or workpapers
which shall constitute a part of the applicant's filing package.
(2) Schedule J-2: Sources of
construction funds.
(a) In this schedule the
applicant shall show the planned sources of construction funds by years to
conform with the planned construction program and shall include therein the
amounts by class of capital and the anticipated cost rates on the proposed
financing.
(b) A full explanation
of all assumptions and estimates used to arrive at the projections shown shall
be referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
K. Schedule K Series: Gas
operating revenues and sales volumes. In this series of schedules the applicant
shall show the operating revenue from sales of natural gas, natural gas
products, and services classified in accordance with the Commission's
prescribed Uniform System of Accounts and as developed from the supporting
schedules and workpapers included elsewhere in the applicant's filing package.
(1) Schedule K-1: Gas operating revenue and
sales volumes.
(a) [Base Period]: In this
schedule the applicant shall show the book balances by month of the operating
revenues from sales of natural gas, natural gas products, and services on an
unadjusted basis for the Base Period including totals thereof classified in
accordance with the Commission's prescribed Uniform System of Accounts (Account
400) along with the related sales volume of natural gas and natural gas product
sales and services.
(b) [Test Year
Period]: In this schedule the applicant shall show operating revenues from
sales of natural gas, natural gas products, and services by month for the Base
Period; all adjustments thereto for the Test Year Period including totals
thereof; and be classified in accordance with the Commission's prescribed
Uniform System of Accounts (Account 400) along with the related estimated or
projected volumes of natural gas and natural gas product sales and
services.
(c) A full explanation of
each of the adjustments made to the balances shown at the end of the Base
Period shall be referenced to the appropriate supporting schedules or
workpapers which shall constitute a part of the applicant's filing
package.
(2) Schedule
K-2: Revenues from sales of products extracted from natural gas and from gas
processed by others.
(a) [Base Period]: In
this schedule the applicant shall show for the Base Period the sales of
products extracted from natural gas [such as gasoline, butane, propane, and
other salable products] processed through:
(i)
facilities owned by the applicant,
(ii) as designated by an asterisk through
facilities owned by an affiliated company, or
(iii) through facilities owned by
others.
(b) The
applicant shall state the name of the gas processor in each of the
aforementioned cases.
(c) The
applicant shall also show separately for each such processing plant the
following particulars:
(i) the volume of
natural gas processed,
(ii) the
volume of natural gas consumed as fuel,
(iii) the volume of natural gas consumed by
shrinkage,
(iv) the wellhead price
of the natural gas processed,
(v)
the name of each product extracted,
(vi) the quantity of each product extracted
in gallons,
(vii) sales revenue
received for each product extracted and sold, and
(viii) sales revenue per gallon of each
product extracted and sold.
(d) [Test Year Period]: In this schedule the
applicant shall show the information requested for the Base Period as of the
end of the Base Period, all adjustments made to the Base Period balances, and
the balances for the Test Year Period.
(e) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
L. Schedule L Series: Fully
allocated cost of service study. In this series of schedules the applicant
shall show the total cost of service for the Base Period and for the Test Year
Period separated by jurisdiction and, where applicable, by corporate department
or division; functional classification; classified to demand, commodity, and
customer; and by rate classification as developed from the supporting schedules
and workpapers included elsewhere in the applicant's filing package.
(1) Schedule L-1: Allocation of Rate Base --
jurisdictional.
(a) [Base Period]: In this
schedule the applicant shall show the Rate Base components on an unadjusted
basis for the Base Period separated by jurisdiction and, where applicable, by
corporate department or division.
(b) [Test Year Period]: In this schedule the
applicant shall show the Rate Base components after adjustments to the Base
Period balances separated by jurisdiction and, where applicable, by corporate
department or division.
(c) A full
explanation of each of the adjustments made to the balances shown at the end of
the Base Period shall be referenced to the appropriate supporting schedules or
workpapers which shall constitute a part of the applicant's filing
package.
(2) Schedule
L-2: Allocation of Rate Base -- functional classification.
(a) [Base Period]: In this schedule the
applicant shall show the Rate Base components on an unadjusted basis for the
Base Period separated by functional classification.
(b) [Test Year Period]: In this schedule the
applicant shall show the Rate Base components after adjustments to the Base
Period balances separated by functional classification.
(c) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(3) Schedule L-3: Allocation of Rate Base --
demand, commodity, and customer.
(a) [Base
Period]: In this schedule the applicant shall show the Rate Base components on
an unadjusted basis for the Base Period separated as to demand, commodity, and
customer.
(b) [Test Year Period]:
In this schedule the applicant shall show the Rate Base components after
adjustments to the Base Period balances separated by demand, commodity, and
customer.
(c) A full explanation of
each of the adjustments made to the balances shown at the end of the Base
Period shall be referenced to the appropriate supporting schedules or
workpapers which shall constitute a part of the applicant's filing
package.
(4) Schedule
L-4: Allocation of Rate Base to rate classes.
(a) [Base Period]: In this schedule the
applicant shall show the Rate Base components on an unadjusted basis for the
Base Period separated by rate classification.
(b) [Test Year Period]: In this schedule the
applicant shall show the Rate Base components after adjustments to the Base
Period balances separated by rate classification.
(c) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(5) Schedule L-5: Allocation of total
expenses -- jurisdictional.
(a) [Base Period]:
In this schedule the applicant shall show the total expenses on an unadjusted
basis for the Base Period separated by jurisdiction and, where applicable, by
corporate department or division.
(b) [Test Year Period]: In this schedule the
applicant shall show the total expenses after adjustments to the Base Period
balances separated by jurisdiction and, where applicable, by corporate
department or division.
(c) A full
explanation of each of the adjustments made to the balances shown at the end of
the Base Period shall be referenced to the appropriate supporting schedules or
workpapers which shall constitute a part of the applicant's filing
package.
(6) Schedule
L-6: Allocation of total expenses -- functional classification.
(a) [Base Period]: In this schedule the
applicant shall show the total expenses on an unadjusted basis for the Base
Period separated by functional classification.
(b) [Test Year Period]: In this schedule the
applicant shall show the total expenses after adjustments to the Base Period
balances separated by functional classification.
(c) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(7) Schedule L-7: Allocation of total
expenses -- demand, commodity, and customer.
(a) [Base Period]: In this schedule the
applicant shall show total expenses on an unadjusted basis for the Base Period
separated as to demand, commodity, and customer.
(b) [Test Year Period]: In this schedule the
applicant shall show total expenses after adjustments to the Base Period
balances separated as to demand, commodity, and customer.
(c) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(8) Schedule L-8: Allocation of total
expenses to rate classes.
(a) [Base Period]:
In this schedule the applicant shall show total expenses on an unadjusted basis
for the Base Period separated by rate classification.
(b) [Test Year Period]: In this schedule the
applicant shall show total expenses after adjustments to the Base Period
balances separated by rate classification.
(c) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(9) Schedule L-9: Allocation of total revenue
-- jurisdictional.
(a) [Base Period]: In this
schedule the applicant shall show total annual revenue on an unadjusted basis
for the Base Period separated by jurisdiction and, where applicable, by
corporate department or division.
(b) [Test Year Period]: In this schedule the
applicant shall show total annual revenue for the Test Year Period after
adjustments to the Base Period balances separated by jurisdiction and, where
applicable, by corporate department or division.
(c) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(10) Schedule L-10: Allocation of total
revenue -- demand, commodity, and customer.
(a) [Base Period]: In this schedule the
applicant shall show total annual revenue on an unadjusted basis for the Base
Period classified to demand, commodity, and customer class.
(b) [Test Year Period]: In this schedule the
applicant shall show total annual revenue for the Test Year Period after
adjustments to the Base Period balances classified to demand, commodity, and
customer class.
(c) A full
explanation of each of the adjustments made to the balances shown at the end of
the Base Period shall be referenced to the appropriate supporting schedules or
workpapers which shall constitute a part of the applicant's filing
package.
(11) Schedule
L-11: Allocation of total revenue to rate classes.
(a) [Base Period]: In this schedule the
applicant shall show total annual revenue on an unadjusted basis for the Base
Period separated by rate classification.
(b) [Test Year Period]: In this schedule the
applicant shall show total annual revenue for the Test Year Period after
adjustments to the Base Period balances separated by rate
classification.
(c) A full
explanation of each of the adjustments made to the balances shown at the end of
the Base Period shall be referenced to the appropriate supporting schedules or
workpapers which shall constitute a part of the applicant's filing
package.
M.
Schedule M Series: Allocated cost of service per billing unit of demand,
commodity, and customer by rate classification. In this series of schedules the
applicant shall show the allocated cost of service by rate classification per
billing unit of demand, commodity, and customer as requested in each schedule
and developed from the supporting schedules and workpapers included elsewhere
in the applicant's filing package.
(1)
Schedule M-1: Allocated cost per billing unit of demand, commodity, and
customer.
(a) [Base Period]: In this schedule
the applicant shall show the total allocated cost of service and the total
allocated cost of service per billing unit of demand, commodity, and customer
on an unadjusted basis for the Base Period existing rate schedules.
(b) [Test Year Period]: In this schedule the
applicant shall show the total allocated cost of service and the total
allocated cost of service per billing unit of demand, commodity, and customer
for the proposed rate schedules after adjustments to the Base Period
balances.
(c) A full explanation of
each of the adjustments made to the balances shown at the end of the Base
Period shall be referenced to the appropriate supporting schedules or workpaper
which shall constitute a part of the applicant's filing package.
(2) [Reserved]
N. Schedule N Series: Allocation
Factors. In this series of schedules the applicant shall provide a list of the
allocation factors used to assign items of plant and expenses to the various
rate classes as well as a brief summary of the derivation of the allocation
factors used.
(1) Schedule N-1: Allocation
factors used to assign items of plant and expenses to the various rate classes.
(a) [Base Period]: In this schedule the
applicant shall provide a list of the allocation factors used to assign items
of plant and expenses on an unadjusted basis to the rate classes for the Base
Period. In addition the applicant shall provide a brief explanation of the
derivation of the allocation factors used.
(b) [Test Year Period]: In this schedule the
applicant shall provide a list of the allocation factors used to assign items
of plant and expenses to the rate classes after adjustments to the Base Period
balances. In addition the applicant shall provide a brief explanation of the
derivation of the allocation factors used.
(c) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(2) Schedule N-2 Classification factors used
to assign items of plant and expenses to demand, commodity, and customer
components.
(a) [Base Period]: In this
schedule the applicant shall provide a tabulation of the classification factors
used to assign items of plant and expenses to the appropriate demand,
commodity, and customer components on an unadjusted basis for the Base Period
showing the classification and providing a brief rationale for the
classification.
(b) [Test Year
Period]: In this schedule the applicant shall provide a tabulation of the
classification factors used to assign items of plant and expenses to the
appropriate demand, commodity, and customer components after adjustments to the
Base Period balances showing the classification and a brief rationale for the
classification.
(c) A full
explanation of each of the adjustments made to the balances shown at the end of
the Base Period shall be referenced to the appropriate supporting schedules or
workpapers which shall constitute a part of the applicant's filing
package.
(3) Schedule
N-3: Demand and commodity loss factors.
(a)
[Base Period]: In this schedule the applicant shall provide the demand and
commodity loss factors used to assign the cost of service responsibility on an
unadjusted basis to the Base Period. In addition the applicant shall supply a
brief explanation of the methods, procedures, and formulae used to determine
the loss factors and demand and commodity losses.
(b) [Test Year Period]: In this schedule the
applicant shall provide the demand and commodity loss factors used to assign
the cost of service responsibility after adjustments to the Base Period
balances. In addition the applicant shall supply a brief explanation of the
methods, procedures, and formulae used to determine the loss factors and demand
and commodity losses.
(c) A full
explanation of each of the adjustments made to the balances shown at the end of
the Base Period shall be referenced to the appropriate supporting schedules or
workpapers which shall constitute a part of the applicant's filing
package.
O.
Schedule O Series: Rate of return by rate classification. In this series of
schedules the applicant shall show the rate of return and the relative rates of
return by rate classification as developed from the supporting schedules and
workpapers included elsewhere in the applicant's filing package.
(1) Schedule O-1: Rate of return by rate
classification.
(a) [Base Period]: In this
schedule the applicant shall show the rate of return and the relative rates of
return by rate classification for the Base Period.
(b) [Test Year Period]: In this schedule the
applicant shall show the rate of return and the relative rates of return by
rate classification under the proposed rate schedules for the Test Year
Period.
(c) A full explanation of
each of the adjustments made to the balances shown at the end of the Base
Period shall be referenced to the appropriate supporting schedules or
workpapers which shall constitute a part of the applicant's filing
package.
(2)
[Reserved]
P. Schedule P
Series: Rate design. In this series of schedules the applicant shall show the
total revenue requirement by rate classification as developed from the
supporting schedules and workpapers included elsewhere in the applicant's
filing package.
(1) Schedule P-1: Total
revenue requirements by rate classification.
(a) [Base Period]: In this schedule the
applicant shall show the total revenue requirements on an unadjusted basis by
rate classification for the Base Period, showing on a separate basis: base
revenues, revenues derived from cost of purchased gas, and other
revenue.
(b) [Test Year Period]: In
this schedule the applicant shall show by rate classification:
(i) the total revenue requirements under
existing rate schedules after adjustments to the Base Period balances, showing
on a separate basis: base revenues, revenues derived from cost of purchased
gas, and other revenue;
(ii) the
total revenue requirements under the proposed rates after adjustments to the
Base Period balances showing on a separate basis: base revenues, revenues
derived from cost of purchased gas, and other revenue; and
(iii) the difference between the total
revenue under existing rates and the total revenue under the proposed rates
expressed in both dollars and as a percent.
(c) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(2) Schedule P-2: Proof of revenue analysis.
(a) [Base Period]: Not required.
(b) [Test Year Period]: To satisfy the
requirements of this request the applicant shall include a proof of revenue by
rate class utilizing the proposed rate schedules.
(c) A full explanation of each of the
adjustments made to the Base Period information shall be referenced to the
appropriate supporting schedules or workpapers which shall constitute a part of
the applicant's filing package.
(3) Schedule P-3: Comparison of rates for
service under the present and proposed schedules. To satisfy the requirements
of this request the applicant shall include herein a tabulation showing a
comparison of the rates for each rate classification for the present and
proposed schedules.
(4) Schedule
P-4: Explanation of proposed changes to existing rate schedules. In this
schedule the applicant shall provide a brief explanation for the proposed
change to the Base Period existing rate schedules and shall include therein the
justification and support for the proposed change.
Q. Schedule Q Series: Key operating
statistics. In this series of schedules the applicant shall provide the
statistical data as requested in the following series of schedules and shall
include an explanation or reference to the appropriate supporting schedules or
workpapers for any adjustments made to the historical data requested or to the
data for the Base Period. In addition, detailed explanations of all estimates
and assumptions used to arrive at future values of data shall be provided.
(1) Schedule Q-1: Peak demand Information. In
this schedule the applicant shall provide the following peak demand data:
(a) for total system;
(b) for the New Mexico
jurisdiction;
(c) by functional
classification;
(d) by customer
classification and load factor;
(e)
for four (4) years prior to the Test Year Period by month;
(f) for twelve (12) months of the Test Year
Period, and
(g) for five (5) years
beyond Test Year Period by month.
(2) Schedule Q-2: Plant in service
information. In this schedule the applicant shall provide the following plant
in service data, as requested:
(a) for total
system;
(b) by New Mexico
jurisdiction;
(c) by functional
classification;
(d) for four (4)
years prior to Test Year Period;
(e) for twelve (12) months of the Test Year,
and
(f) for five (5) years beyond
the Test Year Period.
(3) Schedule Q-3: Property retirements and
property investments information. In this schedule the applicant shall provide
the following property retirements and property investments data, as requested:
(a) for total system;
(b) for New Mexico jurisdiction;
(c) by functional classification;
(d) for four (4) years prior to the Test Year
Period;
(e) for twelve (12) months
of the Test Year Period, and
(f)
for five (5) years beyond Test Year Period.
(4) Schedule Q-4: Operation and maintenance
expense information. In this schedule the applicant shall provide the following
operation and maintenance expense data, as requested:
(a) for total system;
(b) for New Mexico jurisdiction;
(c) by functional classification excluding
purchased gas expense;
(d) by
demand, commodity, and customer;
(e) by customer classification;
(f) for four (4) years prior to the Test Year
Period;
(g) for twelve (12) months
of the Test Year Period; and
(h)
for five (5) years beyond the Test Year Period.
(5) Schedule Q-5: Customer Information. In
this schedule the applicant shall provide the following customer information
for the New Mexico jurisdiction and by service area:
(a) year-end number of customers and average
number of customers for the year by customer classification;
(b) therm or MCF sales per customer by
customer classification;
(c)
revenue generated by the above sales per customer class;
(d) for four (4) years prior to the Test Year
Period;
(e) for the Test Year
Period, and
(f) for five (5) years
beyond the Test Year Period.
(6) Schedule Q-6: Weather Data. In this
schedule the applicant shall provide weather data, including cooling and
heating degree days by service area, used by the applicant to support any
adjustments to sales due to weather.
(7) Schedule Q-7: Scheduled maintenance
information. In this schedule the applicant shall provide the following
scheduled system maintenance data:
(a) for New
Mexico jurisdiction;
(b) by
operating unit;
(c) for four (4)
years prior to the Test Year Period by month;
(d) for twelve (12) months of the Test Year
Period, and
(e) for five (5) years
beyond Test Year Period by month.
(8) Schedule Q-8: Customer service
interruption information. In this schedule the applicant shall provide the
following customer service interruption data:
(a) for total system and for the New Mexico
jurisdiction by:
(i) occurrence,
(ii) duration, and
(iii) geographical location;
(b) for four (4) years prior to
the Base Period; and
(c) for twelve
(12) months of the Base Period.
R. Schedule R Series: Required reports. In
this series of schedules the applicant shall submit a copy of the most current
reports as requested.
(1) Schedule R-1:
Natural gas receipts and deliveries. To satisfy the requirements of this
schedule the applicant shall submit copies of its natural gas account
conforming with the Base Period and the Test Year Period of
operations.
(2) Schedule R-2: Load
research program and conservation plan. To satisfy the requirements of this
schedule the applicant shall submit a copy of its latest load research program.
The applicant shall also submit its latest conservation plan pursuant to the
provisions of NMPSC Rules 420.24 through 420.28 [17.7.420 NMAC] and shall file
studies, testimony, and exhibits as required by NMPSC Rule 420 [17.7.420
NMAC].
(3) Schedule R-3:
Description of Company. To satisfy the requirements of this schedule the
applicant shall submit a statement describing the company and its scope of
operations by service area and shall include an organizational chart.
(4) Schedule R-4: Annual Report to
stockholders. To satisfy the requirements of this schedule the applicant shall
submit a copy of its latest Annual Report to stockholders. If the applicant is
a wholly-owned subsidiary, the Annual Report to stockholders of its parent
company shall be submitted.
(5)
Schedule R-5: Reports to the Securities and Exchange Commission. To satisfy the
requirements of this schedule the applicant shall submit copies of its latest
SEC Form 10K and SEC Form 10Q and shall include copies of the Form 10Q
conforming to the latest Form 10K accounting period. If the applicant is a
wholly-owned subsidiary, division, or department, the applicable SEC Forms of
its parent company shall be submitted.
(6) Schedule R-6: Form 2 reports. To satisfy
the requirements of this schedule the applicant shall submit a copy of the
latest Form 2 report required to be on file at the New Mexico Public Service
Commission [New Mexico Public Regulation Commission]. Where the applicant has
duly filed such report with the New Mexico Public Service Commission [New
Mexico Public Regulation Commission], notice herein of the fact will satisfy
the requirements of this schedule. In addition, if the applicant is required to
file Form 2 with the Federal Energy Regulatory Commission, the latest Form 2
report filed at the Federal Energy Regulatory Commission shall be submitted
herein.
(7) Schedule R-7: Opinion
of independent public accountants. To satisfy the requirements of this schedule
the applicant shall submit a copy of the opinion of its independent certified
public accountant stating that an independent examination of the book amounts
and accounting adjustments thereto of the applicant utility company's books and
records has been made for the Base Period, as defined herein, and that the
results thereof are in all material respects in compliance with the Uniform
System of Accounts prescribed by the New Mexico Public Service Commission [New
Mexico Public Regulation Commission].
S. Schedule S Series: Testimony and exhibits.
To the extent that testimony and exhibits are required in support of the
materials submitted in compliance with the filing requirements herein, the
applicant shall submit testimony and exhibits of such composition, scope, and
format so as to serve as the applicant's case-in-chief in the event the matter
is set for hearing. Further, any utility seeking recovery of litigation
expenses as defined in Section
62-13-3 NMSA 1978 shall file
sufficient testimony to enable the Commission to find those expenses were
prudently incurred.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.