Subpart F - OPERATING INCOME SCHEDULES

Section 285.3000 - Operating Income Instructions
Section 285.3005 - Schedule C-1: Jurisdictional Operating Income Summary
Section 285.3010 - Schedule C-2: Summary of Utility Proposed Adjustments to Operating Income
Section 285.3015 - Schedules C-2.1, 2, 3, etc.: Detailed Adjustments to Operating Income
Section 285.3020 - Schedule C-3: Sales Statistics
Section 285.3025 - Schedule C-4: Comparative Operating Income Statements for Prior Years and the Test Year
Section 285.3035 - Schedule C-5: Income Taxes
Section 285.3040 - Schedule C-5.1: Consolidated Federal Income Tax Return
Section 285.3045 - Schedule C-5.2: Deferred Income Tax Expense
Section 285.3050 - Schedule C-5.3: Differences between Book and Tax Depreciation
Section 285.3055 - Schedule C-5.4: Interest Synchronization
Section 285.3060 - Schedule C-5.5: Investment Tax and Job Development Credits
Section 285.3065 - Schedule C-6: Social and Service Club Membership Dues
Section 285.3066 - Schedule C-6.1: Industry Association Dues
Section 285.3068 - Schedule C-6.2: Expenses for Outside Professional Services
Section 285.3070 - Schedule C-7: Charitable Contributions
Section 285.3075 - Schedule C-8: Demonstration and Selling, Advertising, and Miscellaneous Sales Expenses
Section 285.3080 - Schedule C-9: Civic, Political and Related Activities
Section 285.3085 - Schedule C-10: Rate Case Expense
Section 285.3090 - Schedule C-10.1: Rate Case Expense Comparisons
Section 285.3105 - Schedule C-11.1: Direct Payroll by Function
Section 285.3115 - Schedule C-11.2: Number of Employees
Section 285.3135 - Schedule C-11.3: Employee Benefits
Section 285.3140 - Schedule C-11.4: Reconciliation of Estimated Overhead and Clearing Costs with Actual Costs
Section 285.3145 - Schedule C-12: Depreciation Expense
Section 285.3150 - Schedule C-13: Summary of Affiliated Interest Transactions
Section 285.3155 - Schedule C-14: Operating Leases
Section 285.3160 - Schedule C-15: Major Maintenance Projects
Section 285.3165 - Schedule C-16: Uncollectible Expense
Section 285.3170 - Schedule C-17: Insurance Expense
Section 285.3175 - Schedule C-18: Taxes Other Than Income Taxes
Section 285.3180 - Schedule C-19: Property Taxes
Section 285.3185 - Schedule C-20: Local Taxes, Municipal Taxes, and Franchise Taxes
Section 285.3190 - Schedule C-21: Miscellaneous General Expenses
Section 285.3215 - Schedule C-22: Cost Savings Programs
Section 285.3220 - Schedule C-23: Miscellaneous Operating Revenues
Section 285.3225 - Schedule C-24: Legal Expense and Reserves
Section 285.3230 - Schedule C-25: Add-On Taxes
Section 285.3235 - Schedule C-26: Amortization of Deferred Charges
Section 285.3300 - Schedule C-27: Fuel Adjustment Clause Revenues and Expenses - Electric Utilities
Section 285.3305 - Schedule C-28: Fuel Transportation Expense - Electric Utilities
Section 285.3310 - Schedule C-29: Decommissioning Expense - Electric Utilities with Nuclear Facilities
Section 285.3400 - Schedule C-30: Purchased Gas Adjustment Clause Revenues and Expenses - Gas Utilities
Section 285.3500 - Schedule C-31: Competitive Services
Section 285.3600 - Schedule C-32: Non-utility Operations
Section 285.3700 - Schedule C-33: Billing Experiments (Applicable only to utilities requesting a change in rates for the provision of electric service)