Chapter 20:10:13 - Public utilities rate filing rules

  1. § 20:10:13:01 - Definitions
  2. § 20:10:13:02 - Utilities must file tariff schedules
  3. § 20:10:13:03 - Separate tariff schedules required for each kind of service
  4. § 20:10:13:04 - Arrangement of tariff schedules
  5. § 20:10:13:05 - Form of tariff schedules prescribed
  6. § 20:10:13:06 - Information required in tariff schedules
  7. § 20:10:13:07 - Cancelled tariff schedules
  8. § 20:10:13:08 - Exception to rules for the construction of tariff schedules
  9. § 20:10:13:09 - List of contracts with deviations to be filed - Form
  10. § 20:10:13:10 - List of contracts with deviations to be filed within 30 days
  11. § 20:10:13:11 - Filing of tariff schedule rules
  12. § 20:10:13:12 - Sample forms used by public utilities to be filed
  13. § 20:10:13:13 - Assignment of section numbers
  14. § 20:10:13:14 - Arrangement of rate schedules
  15. § 20:10:13:15 - Thirty days notice to commission required for tariff schedule changes
  16. § 20:10:13:16 - Date of commission's receipt governs notice period
  17. § 20:10:13:17 - Thirty days notice to public
  18. § 20:10:13:18 - Utility shall post notice of proposed changes
  19. § 20:10:13:19 - Utility shall give individual notice of proposed changes
  20. § 20:10:13:20 - Application requirements for rate schedules filed on less than 30 days notice
  21. § 20:10:13:21 - Authority must be noted on tariff for rate schedules filed on less than 30 days notice
  22. § 20:10:13:22 - Compliance with order
  23. § 20:10:13:23 - Utilities to give public access to tariff schedules
  24. § 20:10:13:24 - Effective date of schedules - Suspension for investigation
  25. § 20:10:13:25 - Old rates to remain in effect during suspension period
  26. § 20:10:13:26 - Report to commission of tariff schedule changes on notice
  27. § 20:10:13:27 - Number of copies of report to be filed
  28. § 20:10:13:28 - Symbols
  29. § 20:10:13:29 - Purchaser of utility must adopt existing rates
  30. § 20:10:13:30 - Purchasing utility to issue adoption notice
  31. § 20:10:13:31 - Receivers and trustees must file adoption notice
  32. § 20:10:13:32 - Identifying numbers of adoption notices
  33. § 20:10:13:33 - New utility purchasing a plant must issue new tariff schedule in its own name
  34. § 20:10:13:34 - Utility already in business purchasing plant must reissue rates in its own name
  35. § 20:10:13:35 - Notices required when filing tariff schedules in lieu of those of predecessor
  36. § 20:10:13:36 - Sale contracts with deviations must be filed
  37. § 20:10:13:37 - Purchase contracts must be filed
  38. § 20:10:13:38 - Withdrawal of tariff schedules
  39. § 20:10:13:39 - Contents of letter of transmittal
  40. § 20:10:13:40 - Contents of applications for rate increases
  41. § 20:10:13:41 - Comparison of sales, services, and revenues
  42. § 20:10:13:42 - Comparison of rates
  43. § 20:10:13:43 - Cost of service under the new rates
  44. § 20:10:13:44 - Analysis of system costs for a 12-month historical test year
  45. § 20:10:13:45 - Reference data to be filed
  46. § 20:10:13:46 - Other data relied on to be filed
  47. § 20:10:13:47 - Working papers to be filed
  48. § 20:10:13:48 - Federal energy regulatory commission's uniform system of accounts to be generally followed
  49. § 20:10:13:49 - Working papers sufficient to support the filing shall be available on commission request
  50. § 20:10:13:50 - Attestation by chief accounting officer or other authorized accounting representative
  51. § 20:10:13:51 - Statement A - Balance sheet
  52. § 20:10:13:52 - Statement B - Income statements
  53. § 20:10:13:53 - Statement C - Earned surplus statements
  54. § 20:10:13:54 - Statement D - Cost of plant
  55. § 20:10:13:55 - Schedule D-1 - Detailed plant accounts
  56. § 20:10:13:56 - Schedule D-2 - Plant addition and retirement for test period
  57. § 20:10:13:57 - Schedule D-3 - Working papers showing plant accounts on average basis for test period
  58. § 20:10:13:58 - Schedule D-4 - Plant account working papers for previous years
  59. § 20:10:13:59 - Schedule D-5 - Working papers on capitalizing interest and other overheads during construction
  60. § 20:10:13:60 - Schedule D-6 - Changes in intangible plant working papers
  61. § 20:10:13:61 - Schedule D-7 - Working papers on plant in service not used and useful
  62. § 20:10:13:62 - Schedule D-8 - Property records working papers
  63. § 20:10:13:63 - Schedule D-9 - Working papers for plant acquired for which regulatory approval has not been obtained
  64. § 20:10:13:64 - Statement E - Accumulated depreciation
  65. § 20:10:13:65 - Schedule E-1 - Working papers on recorded changes to accumulated depreciation
  66. § 20:10:13:66 - Schedule E-2 - Working papers on depreciation and amortization method
  67. § 20:10:13:67 - Schedule E-3 - Working papers on allocation of overall accounts
  68. § 20:10:13:68 - Statement F - Working capital
  69. § 20:10:13:69 - Schedule F-1 - Monthly balances for materials, supplies, fuel stocks, and prepayments
  70. § 20:10:13:70 - Schedule F-2 - Monthly balances for two years immediately preceding test year
  71. § 20:10:13:71 - Schedule F-3 - Data used in computing working capital
  72. § 20:10:13:72 - Statement G - Rate of return
  73. § 20:10:13:73 - Statement G - Debt capital
  74. § 20:10:13:74 - Statement G - Preferred stock capital
  75. § 20:10:13:75 - Statement G - Common stock capital
  76. § 20:10:13:76 - Schedule G-1 - Stock dividends, stock splits or changes in par or stated value
  77. § 20:10:13:77 - Schedule G-2 - Common stock information
  78. § 20:10:13:78 - Schedule G-3 - Reacquisition of bonds or preferred stock
  79. § 20:10:13:79 - Schedule G-4 - Earnings per share for claimed rate of return
  80. § 20:10:13:80 - Statement H - Operating and maintenance expenses
  81. § 20:10:13:81 - Schedule H-1 - Adjustments to operating and maintenance expenses
  82. § 20:10:13:82 - Schedule H-2 - Cost of power and gas
  83. § 20:10:13:83 - Schedule H-3 - Working papers for listed expense accounts
  84. § 20:10:13:84 - Schedule H-4 - Working papers for interdepartmental transactions
  85. § 20:10:13:85 - Statement I - Operating revenues
  86. § 20:10:13:86 - Statement J - Depreciation expense
  87. § 20:10:13:87 - Schedule J-1 - Expense charged other than prescribed depreciation
  88. § 20:10:13:88 - Statement K - Income taxes
  89. § 20:10:13:89 - Schedule K-1 - Working papers for federal income taxes
  90. § 20:10:13:90 - Schedule K-2 - Differences in book and tax depreciation
  91. § 20:10:13:91 - Schedule K-3 - Working papers for consolidated federal income tax
  92. § 20:10:13:92 - Schedule K-4 - Working papers for an allowance for current tax greater than tax calculated at consolidated rate
  93. § 20:10:13:93 - Schedule K-5 - Working papers for claimed allowances for state income taxes
  94. § 20:10:13:94 - Statement L - Other taxes
  95. § 20:10:13:95 - Schedule L-1 - Working papers for adjusted taxes
  96. § 20:10:13:96 - Statement M - Overall cost of service
  97. § 20:10:13:97 - Statement N - Allocated cost of service
  98. § 20:10:13:98 - Statement O - Comparison of cost of service
  99. § 20:10:13:99 - Schedule O-1 - Derivation of increased rates
  100. § 20:10:13:100 - Statement P - Fuel cost adjustment factor
  101. § 20:10:13:101 - Statement Q - Description of utility operations
  102. § 20:10:13:102 - Statement R - Purchases from affiliated companies
  103. § 20:10:13:103 - Duplication of testimony and required information
  104. § 20:10:13:104 - Testimony and exhibits
  105. § 20:10:13:105 - Rejection for noncompliance
  106. § 20:10:13:106 - Commission may seek specific cost data
  107. § 20:10:13:107 - Certain statements required

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