Subpart E - RATE BASE SCHEDULES
- Section 285.2000 - Rate Base Instructions
- Section 285.2005 - Schedule B-1: Jurisdictional Rate Base Summary by ICC Account
- Section 285.2010 - Schedule B-2: Summary of Utility Adjustments to Rate Base
- Section 285.2015 - Schedules B-2.1, 2.2, 2.3, etc.: Detailed Adjustments to Rate Base
- Section 285.2020 - Schedule B-3: Comparative Balance Sheet for Prior Three Years and the Test Year
- Section 285.2025 - Schedule B-4: Summary of Adjustments to Plant in Service
- Section 285.2030 - Schedule B-5: Gross Additions, Retirements, and Transfers
- Section 285.2035 - Schedule B-5.1: Gains and Losses on Sales of Property
- Section 285.2040 - Schedule B-5.2: Property Merged or Acquired from Other Utilities
- Section 285.2045 - Schedule B-5.3: Leased Property Included in Rate Base
- Section 285.2050 - Schedule B-6: Depreciation Reserve
- Section 285.2055 - Schedule B-7: Construction Work in Progress
- Section 285.2060 - Schedule B-7.1: Construction Work in Progress Percent Complete
- Section 285.2065 - Schedule B-7.2: Allowance for Funds Used During Construction
- Section 285.2070 - Schedule B-8: Cash Working Capital
- Section 285.2075 - Schedule B-8.1: Materials and Supplies
- Section 285.2080 - Schedule B-9: Accumulated Deferred Income Taxes
- Section 285.2085 - Schedule B-9.1: Detailed Listing of Balance Sheet Assets and Liabilities
- Section 285.2095 - Schedule B-10: Deferred Charges
- Section 285.2100 - Schedule B-11: Property Held for Future Use Included in Rate Base
- Section 285.2105 - Schedule B-12: Analysis of Activity in Property Held for Future Use
- Section 285.2110 - Schedule B-13: Customer Deposits
- Section 285.2115 - Schedule B-14: Budget Payment Plan Balances
- Section 285.2200 - Schedule B-15: Additions to and Transfers from Customer Advances and Contributions in Aid of Construction - Water and/or Sewer Utilities