Current through Register Vol. 47, No. 20, October 25, 2024
Section 4 CCR 723-2-2409 - Informational RequirementsEach provider subject to these rules shall provide the following information:
(a) A description of each service provided by the provider that identifies the service, the service family, and describes how the service or service family is provided in order to provide sufficient information about the service to ascertain its cost treatment.(b) A statement of whether the service is regulated or deregulated. The statement shall also identify the services subject to a Commission decision and order if, in association with these services, the provider is required by the Commission to file an accounting plan that segregates assets, liabilities, revenues, and expenses in order to define rate base and to implement alternatives to rate-of-return regulation in accordance with rule 2205.(c) A list of all services that the provider now treats as incidental services, that are accorded incidental accounting treatment, and the justification for treating each service as incidental.(d) A list of all services which the provider now treats as de minimis services, accords de minimis accounting treatment, and the justification for treating each as de minimis.(e) If the provider is a local exchange provider, a chart showing all corporate affiliates and a statement identifying those affiliates that engage in transactions (as described in rule 2413) with the provider and describing the nature, terms, and frequency of those transactions.39 CR 21, November 10, 2016, effective 12/1/201640 CR 15, August 10, 2017, effective 9/1/201741 CR 03, February 10, 2018, effective 3/2/201842 CR 02, January 25, 2019, effective 2/14/201942 CR 07, April 10, 2019, effective 4/30/201943 CR 02, January 25, 2020, effective 2/14/202043 CR 17, September 10, 2020, effective 8/17/202044 CR 17, September 10, 2021, effective 8/11/202144 CR 18, September 25, 2021, effective 10/15/202145 CR 03, February 10, 2022, effective 12/29/202145 CR 01, January 10, 2022, effective 1/30/202246 CR 05, March 10, 2023, effective 3/30/2023