N.M. Admin. Code § 17.11.18.16 - SUPPORTING DOCUMENTATION
When an ILEC files a cost study with the commission in support of its forward-looking economic cost estimates, it must also file a complete set of supporting workpapers and source documents.
A. The workpapers must clearly and logically
present all data used in developing the estimate and shall provide a narrative
explanation of all formulas or algorithms applied to the data. The workpapers
must allow others to replicate the methodology and calculate equivalent or
alternative results using equivalent or alternative assumptions.
B. The workpapers must clearly set forth all
significant assumptions and identify all source documents used in preparing the
cost estimate.
C. The workpapers
must be organized so that a person with expertise in analyzing forward-looking
cost studies, but otherwise initially unfamiliar with the particular study,
will be able to work from the initial investment, expense and demand data to
the final cost estimate. The workpapers must clearly identify what each number
used in developing the estimate represents.
D. The source of any data relied on in the
study should be clearly identified and readily available, if not included with
the workpapers.
E. Any figures
expressed in terms of dollars per unit must be traceable to the original source
documents containing the number of dollars and units from which the figures
were calculated.
F. To the extent
practicable, an ILEC shall provide all data and workpapers in an electronic
file on an electronically-formatted device using commercially available
spreadsheet or database software formats. Each electronically-formatted device
must contain a "read me" or similar file that describes the contents of each
file on the device and provides an explanation of the definitions, formulas,
equations and data on the device.
G. An ILEC shall provide an index or detailed
table of contents of the workpapers and source documents.
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