N.M. Admin. Code § 17.12.730.11 - APPENDIX: MINIMUM DATA STANDARD REQUIREMENTS CLASS A AND B WATER UTILITIES: [CONTENTS]

A. Schedule A Series: Summaries of the proposed cost of service

(1) Sch. A-1: Summary of the overall cost of service and the claimed revenue deficiency: Base Period; Test Year Period.

(2) Sch. A-2: Summary of the revenue increase or decrease at the proposed rates by rate classes: Test Year Period.

(3) Sch. A-3: Summary of the cost of service adjustments by functional classification and primary account: Test Year Period.

(4) Sch. A-4: Summary of Rate Base: Base Period; Test Year Period; Test Year Period RCND.

(5) Sch. A-5: Summary of total capitalization and the weighted average cost of capital: Base Period; Test Year Period; Test Year Period RCND.

B. Schedule B Series: Original cost of plant in service.

(1) Sch. B-1: Original cost of plant in service by primary account: Base Period; Test Year Period.

(2) Sch. B-2: Original cost of plant in service by detail account: Base Period; Test Year Period.

(3) Sch. B-3: Construction work in progress: Base Period; Test Year Period.

(4) Sch. B-4: Allowance for funds used during construction generated and capitalized: Base Period; Test Year Period.

(5) Sch. B-5: Plant held for future use: Base Period; Test Year Period.

C. Schedule C Series: Accumulated provision for depreciation and amortization.

(1) Sch. C-1: Accumulated provision for depreciation and amortization by functional classification and detailed plant account: Base Period; Test Year Period.

(2) Sch. C-2: Depreciation rate study: Base Period; Test Year Period.

D. Schedule D Series: Original cost of plant in service adjusted to the cost of reproduction as a going concern value - - OPTIONAL

(1) Sch. D-1: Original cost of plant in service adjusted to the cost of reproduction as a going concern value - - OPTIONAL: Base Period; Test Year Period.

(2) Sch. D-2: Cost of reproduction as a going concern and other elements of value adjusted for age and condition - - OPTIONAL: Base Period; Test Year Period.

E. Schedule E Series: Working capital allowance.

(1) Sch. E-1: Cash working capital allowance: Base Period; Test Year Period.

(2) Sch. E-2: Materials and supplies, prepayments, and deferred charges: Base Period; Test Year Period.

(3) Sch. E-3: Fuel stock inventories: Base Period; Test Year Period.

(4) Sch. E-4: Amounts of working capital items charged to operating and maintenance expense: Base Period; Test Year Period.

F. Schedule F Series: Other Property and investments: Sch. F-1: Other property and investments: Base Period; Test Year Period.

G. Schedule G Series: Capitalization, the cost of capital, and the overall rate of return.

(1) Sch. G-1: Capitalization, the cost of capital, and the overall rate of return in conformance with an original cost Rate Base: Base Period; Test Year Period.

(2) Sch. G-2: Capitalization, the cost of capital, and the overall rate of return in conformance with a cost of reproduction as a going concern value Rate Base - - OPTIONAL: Base Period; Test Year Period.

(3) Sch. G-3: Embedded cost of borrowed capital with term of maturity in excess of one (1) year from date of issue: Base Period; Test Year Period.

(4) Sch. G-4: Cost of short-term borrowed capital including revolving credit agreements and other notes payable: Base Period; Test Year Period.

(5) Sch. G-5: Embedded cost of preferred stock capital: Base Period; Test Year Period.

(6) Sch. G-6: Common stock equity capital: Base Period; Test Year Period.

(7) Sch. G-7: Historical activity in common stock, paid-in capital, and retained earnings for five years prior to the base period: Base Period; Test Year Period.

H. Schedule H Series: Expenses of operation:

(1) Sch. H-1: Operation and maintenance expenses: Base Period; Test Year Period.

(2) Sch. H-2: Cost of purchased water; Base Period; Test Year Period.

(3) Sch. H-3: Fuel of power purchased for pumping: Base Period; Test Year Period.

(4) Sch. H-4: Payroll distribution and associated payroll taxes: Base Period; Test Year Period.

(5) Sch. H-5: Expenses associated with advertising, contributions, donations, lobbying and political activities, memberships, and outside services: Base Period; Test Year Period.

(6) Sch. H-6: Other administrative and general expenses: Base Period; Test Year Period.

(7) Sch. H-7: Depreciation and amortization expense: Base Period; Test Year Period.

(8) Sch. H-8: Taxes other than on income: Base Period; Test Year Period.

(9) Sch. H-9: Federal and state income taxes: Base Period; Test Year Period.

(10) Sch. H-10: Reconciliation of net income per books to net income for income tax purposes: Base Period; Test Year Period.

(11) Sch. H-11: Income tax effect as result of applicant joining in a consolidated federal income tax return: Base Period; Test Year Period.

(12) Sch. H-12: Accumulated tax deferrals: Base Period; Test Year Period.

(13) Sch. H-13: Investment tax credits: Base Period; Test Year Period.

(14) Sch. H-14: Expenses associated with affiliated interests: Base Period; Test Year Period.

(15) Sch. H-15: Expenses associated with nonutility services: Base Period; Test Year Period.

(16) Sch. H-16: Explanation of the adjustments to operation and maintenance expenses: Base Period; Test Period.

I. Schedule I Series: Construction program and sources of construction funds.

(1) Sch. I-1: Construction program: Base Year and Projected.

(2) Sch. I-2: Sources of construction funds: Base Year and Projected.

J. Schedule J Series: Fully allocated cost of service study.

(1) Sch. J-1: Allocation of Rate Base - - jurisdictional: Base Period; Test Year Period.

(2) Sch. J-2: Allocation of Rate Base - - functional classification: Base Period; Test Year Period.

(3) Sch. J-3: Allocation of Rate Base - - demand, commodity, and customer: Base Period; Test Year Period.

(4) Sch. J-4: Allocation of Rate Base to rate classes: Base Period; Test Year Period.

(5) Sch. J-5: Allocation of total expenses - - jurisdictional: Base Period; Test Year Period.

(6) Sch. J-6: Allocation of total expenses - - functional classification: Bass Period; Test Year Period.

(7) Sch. J-7: Allocation of total expenses - - demand, commodity, and customer: Base Period; Test Year Period.

(8) Sch. J-8: Allocation of total expenses to rate classes: Base Period; Test Year Period.

K. Schedule K Series: Allocated cost of service per billing unit of demand, commodity, and customer by rate classification.

(1) Sch. K-1: Allocated cost per billing unit of demand: Base Period; Test Year Period.

(2) Sch. K-2: Allocated cost per billing unit of commodity: Base Period; Test Year Period.

(3) Sch. K-3: Allocated cost per customer unit: Base Period; Test Year Period.

L. Schedule L Series: Allocation and classification factors:

(1) Sch. L-1: Allocation factors used to assign items of plant and expenses to rate classes: Base Period; Test Year Period.

(2) Sch. L-2: Classification factors used to assign items of plant and expenses to demand commodity, and customer: Base Period; Test Year Period.

M. Schedule M Series: Rate of return by rate classes: Sch. M-1: Rate of return by rate classes: Base Period; Test Year Period.

N. Schedule N Series: Rate design:

(1) Sch. N-1: Total revenue requirements by class: Base Period, Test Year Period.

(2) Sch. N-2: Proof of revenue: Test Year Period.

(3) Sch. N-3: Comparison of rates for service under the present and proposed schedules.

(4) Sch. N-4: Explanation of proposed rate schedule changes.

O. Schedule O Series: Key operating statistics:

(1) Sch. O-1: Monthly water production.

(2) Sch. O-2: Monthly water sales.

P. Schedule P Series: Reports:

(1) Sch. P-1: Description of company.

(2) Sch. P-2: Annual Report to the NMPSC.

(3) Sch. P-3: Auditor's report.

Q. Schedule Q Series: Testimony and exhibits.

Notes

N.M. Admin. Code § 17.12.730.11

Recompiled 12/30/01