General rate proceeding filings by solid waste collection
companies or commercial ferries must include the information described in this
rule. The company must file all required documents in electronic form
consistent with the requirements in WAC
480-07-140.
A solid waste collection company may file a document with locked, hidden, or
password protected cells only if such restricted access is necessary to protect
the information within the cells that is not subject to public disclosure. The
solid waste collection company must identify each locked, hidden, or password
protected cell and must designate such cells, as well as any other information
the party contends is confidential under
RCW
81.77.210 or otherwise protected from
disclosure, in compliance with the requirements in WAC
480-07-160
and any applicable protective order. The solid waste collection company must
make such information accessible to all persons who have signed the protective
order or are otherwise entitled to access the information including, but not
necessarily limited to, commission staff. A commercial ferry company may not
file a document with locked, hidden, or password protected cells.
(1)
Proposed tariff. The
company's initial filing must include the company's proposed tariff sheets.
Sections that are narrative, e.g., that contain rules or notes, must be in
legislative format, i.e., with strike-through to indicate any material to be
deleted or replaced and underlining to indicate any material to be inserted.
Changes to tariff sections that are tabular, e.g., charts containing rates and
charges, must be marked with appropriate tariff symbols consistent with the
requirements in WAC
480-70-286.
(2)
Local government ordinances and
customer notices. The company's initial filing must include a copy of
every local government ordinance related to the request in compliance with WAC
480-70-326,
and a copy of the customer notices issued in compliance with the provisions of
WAC
480-70-271.
(3)
Transmittal letter. The
company's initial filing must include a transmittal letter in compliance with
WAC
480-70-326.
(4)
Work papers. The company's
initial filing must include all work papers that support the company's rate
change request. Work papers must include the following:
(a) A detailed pro forma income statement
separated by customer class, with restating and pro forma adjustments,
reflected in separate columns, including all supporting calculations and
documentation for all adjustments.
(i)
Restating adjustments adjust the booked operating results for any defects or
infirmities in actual recorded results of operations that can distort test
period earnings. Restating adjustments are also used to adjust from an
as-recorded basis to a basis that the commission accepts for determining rates.
Examples of restating adjustments are adjustments to remove prior period
amounts, to eliminate below-the-line items that were recorded as operating
expenses in error, to adjust from book estimates to actual amounts, and to
eliminate or to normalize extraordinary items recorded during the test
period.
(ii) Pro forma adjustments
give effect for the test period to all known and measurable changes that are
not offset by other factors. The company's initial filing must identify dollar
values and underlying reasons for each proposed pro forma adjustment.
(iii) Restating and pro forma adjustments
must be calculated as the variance from the booked operating results.
(b) A calculation of the total
revenues the company is realizing at its present rates and the total revenues
the company would realize at the requested rates.
(c) An income statement listing all revenue
and expense accounts by month or a supporting general ledger for the test
period.
(d) If nonregulated revenue
represents more than ten percent of total company test period revenue, a
detailed separation of all revenue and expenses between regulated and
non-regulated operations.
(e) A
detailed list of all nonregulated operations. The company must provide copies
of all contracts upon request.
(f)
A detailed study that reconciles service pickups or passenger counts, as
applicable, to the test year revenue by tariff item or service. The computed
revenue must reconcile within five percent of test period revenue.
(g) A consolidated balance sheet for the
company with supporting documentation including, but not limited to, detailed
cost of debt and a list of all real property and vehicle leases to which the
company is a party.
(h) A detailed
calculation of net investment in plant and equipment and the net book value of
used and useful assets at the end of the test period.
(i) A detailed depreciation schedule listing
all used and useful assets the regulated entity that operates under the tariff
for which the company files the rate request held during the test period,
including the date of purchase, the cost at purchase, the depreciable life, the
salvage value, depreciation expense, and accumulated depreciation expense at
the end of the test period.
(j)
Information about every transaction with an affiliated interest or subsidiary
that directly or indirectly affects the proposed rates, including a full
description of the relationship, the terms and amount of the transaction, the
length of time the relationship has been ongoing, and an income statement and
balance sheet for every affiliated entity.
(5)
Annual report. The company's
initial filing must include the company's most recent consolidated annual
report to shareholders, if any.
(6)
Interim rates. The commission may grant interim rates subject to
refund when considering proposed changes to tariffs requested by solid waste
collection companies under
RCW
81.28.050. Interim rates subject to refund
granted pursuant to this section shall be limited to those companies that
demonstrate, after a brief adjudicative proceeding or limited hearing, an
emergency, undue hardship, or inequity. If a solid waste collection company
requests interim rate relief, the commission will consider the request on an
expedited schedule.
