Section 170 IAC 1-5-8 - Working papers and data; revenues, expenses, and taxesAuthority: IC 8-1-1-3
Affected: IC 8-1-2-42
Sec. 8.
(a) An electing utility shall submit the following information: (1) Operating income statements as follows: (A) An unadjusted income statement for the test year.(B) An income statement for the test year under the utility's present rates after adjustments for ratemaking purposes to the following:(C) An income statement for the test year under the rates being proposed by the electing utility with expenses summarized by the following classifications:(iii) Taxes other than income taxes.(iv) Operating income before income taxes.(v) Current federal income taxes.(vi) Current state income taxes.(vii) Deferred federal income taxes.(viii) Deferred state income taxes.(x) Other charges and credits.(xi) Net utility operating income.(2) All supporting working papers for each pro forma adjustment listed in subdivision (1), including the following:(A) Actual test year expenses.(B) Adjustments to test year expenses.(C) A description of adjustment methodology.(3) The following monthly information by rate class for the test year: (4) Pro forma: (B) sales or deliveries; and(C) numbers of customers; for the test year, including detailed calculations supporting adjustments, if any, for annualization. (5) Pro forma revenue adjustment and support therefor relating to the proposed change in any nonrecurring charge, including, but not limited to, the following, as applicable: (A) Insufficient funds check charge.(F) Meter testing charge.(G) Meter reading charge.(H) Meter tampering charge.(I) Connection or tap fee.(6) The utility's written policies and procedures, if any, related to the write-off of any customer accounts as uncollectible.(7) The utility's actual operating expenses by account and subaccount for the test year.(8) A schedule detailing purchases for resale of gas, electricity, and water, including costs and volumes purchased during the test year.(9) The number of employees by month for the test year categorized by the following: (10) Actual payroll dollars charged for the test year to accounts for the following:(11) The following information by employee category identified in subdivision (9) for each payroll increase during the test year:(B) The percentage increase.(12) A description of the utility's other employee compensation programs paid or granted by the utility during the test year, including, but not limited to, the following: (C) Stock and stock options.(13) Regarding benefits provided by the utility to employees, the following: (A) A list of the categories of benefits.(B) The associated cost of each category.(C) The amount charged to operation and maintenance expense during the test year with respect to each category.(D) The amount of payroll benefits capitalized during the test year with respect to each category.(14) The utility's pension expense for the test year and an identification of any unfunded amounts.(15) The latest pension actuarial study used by the utility for determining pension accrual.(16) The latest actuarial study for other postretirement employee benefits.(17) Schedules of net charges by category or account for each affiliated company for services rendered during the test year, including the following: (A) An explanation of the nature of services provided.(B) An explanation of the basis or pricing methodology for charges.(C) If charges are allocated, for each type of charge allocated, the following: (i) A detailed explanation of the allocation methodology used.(ii) The specific allocation factors used.(18) The monthly amounts of injury and damage for the test year, including the following: (A) Claims paid by the utility.(19) If applicable, test year data applicable to each DSM program of the utility, including the following: (A) A description of the DSM program conducted.(B) Costs related to the program.(C) The accounting treatment of the costs.(D) Reference to the applicable commission orders, if any, regarding each DSM program.(20) Expenditures incurred by the utility during the test year and amounting to more than ten thousand dollars ($10,000) to an individual payee for: (B) consulting services; or(21) A schedule of all charitable and civic contributions recorded to utility operations during the test year.(22) A schedule of all research and development expenditures incurred during the test year and recorded to utility operations.(23) A schedule of: (C) service; organization memberships paid during the test year and recorded to utility operations. (24) A schedule of estimated rate case expenses, including supporting detail, for the following: (A) Outside services to be rendered.(B) The expected costs of those services.(25) Regarding advertising recorded to utility operations during the test year, the following:(A) A schedule of expenditures by the utility.(B) Representative samples of the advertising by major media category, including, but not limited to, the following: (26) The schedule required by subdivision (25) shall identify expenditures by the following subject matters: (A) Public health and safety.(C) An explanation of rates, billing practices, and other administrative matters.(D) Other advertising programs.(27) A description of the utility's methodology for capitalizing construction overheads during the test year.(28) A description of the allocation methodology of multiutility common expenses that are allocated to the utility in the rate proceeding covered by this rule.(29) A schedule of amounts of taxes other than income taxes recorded to utility operations during the test year for the following categories: (E) Utility receipts tax.(F) Other revenue related.(30) A schedule of book value and taxing authority assessed value for the determination of real and personal property tax for the following:(B) To the extent reasonably available, the latest information subsequent to the test year.(31) A schedule of the following: (A) Deferred tax balances of the utility at the: (ii) end; of the test year. (B) Net provisions and paybacks during the test year.(32) Computations showing the deferred income taxes of the utility derived by using accelerated tax depreciation with separate computations provided for the following: (B) Federal income taxes.(33) A reconciliation of any difference between: (A) the deferred tax balance, as shown as: (i) a reduction to rate base; or(ii) cost-free capital; and(B) the deferred tax balance of the utility as shown on the balance sheet.(34) A schedule showing the breakdown of accumulated investment tax credits of the utility, including a description of the methodology used to write off the unamortized balances.(35) Supporting working papers for the development of the state and federal composite income tax rate used by the utility during the test year to defer income tax expense.(36) The calculation of the interest deduction used by the utility to compute income taxes.(b) In addition to the information listed in subsection (a), an electric utility shall submit the following information related to electric generating facility maintenance by station: (1) Actual and budgeted maintenance costs during the test year.(2) Budgeted maintenance schedule for the test year and any future period or periods as available.Indiana Utility Regulatory Commission; 170 IAC 1-5-8; filed Oct 28, 1998, 3:38 p.m.: 22 IR 723; errata filed Nov 22, 1999, 3:32 p.m.: 23 IR 812; 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