Section 170 IAC 1-5-10 - Working papers and data; rate base, utility plant in serviceAuthority: IC 8-1-1-3
Affected: IC 8-1-2-42
Sec. 10.
An electing utility shall submit the following information:
(1) Any valuation study performed by or for the utility, including all assumptions used in that study, that serves as the basis for the utility's proposed fair value of its utility plant in service, including any supporting working papers.(2) A schedule showing end of test year balances for the following:(A) A utility's plant in service.(B) Accumulated depreciation by subaccount.(3) The utility's construction budget for the following:(B) As available, the period that ends with the plant cutoff date used to determine the plant in service rate base proposed by the utility.(4) An annual summary by subaccount of actual net plant additions to a utility's plant in service used to determine the plant in service rate base proposed by the utility, showing:(C) other changes to plant in service; for the test year and, as available, for the period subsequent to the test year ending with the plant cutoff date. (5) A schedule of pro forma utility additions subsequent to the test year ending with the proposed plant cutoff date, including the following: (A) Estimated in service date or dates.(B) Actual costs per books at the end of the test year.(C) Estimated cost of utility additions based on costs as defined by the applicable NARUC or FERC Uniform System of Accounts.(D) Pro forma retirements, cost to retire, or net proceeds received from the sale of property related to the proposed addition to rate base.(E) For those utility additions that have received CWIP ratemaking treatment, the utility shall show AFUDC as a separate component of cost and include an explanation of the allocation of AFUDC to retail customers receiving service from the utility in Indiana.(6) A narrative statement of the criteria used to select projects included in the utility's proposed pro forma additions to the end of test year plant in service.(7) A narrative statement of all policies and procedures used to account for the capitalization of AFUDC.(8) A listing of cause numbers of all commission orders that precertify projects added to the end of test year plant in service. Indiana Utility Regulatory Commission; 170 IAC 1-5-10; filed Oct 28, 1998, 3:38 p.m.: 22 IR 725; readopted filed Nov 23, 2004, 2:30 p.m.: 28 IR 1315; filed Jul 31, 2009, 8:28 a.m.: 20090826-IR-170080670FRAReadopted filed 6/9/2015, 3:18 p.m.: 20150708-IR-170150103RFAReadopted filed 10/7/2021, 1:05 p.m.: 20211103-IR-170210349RFA