Section 1220-04-01-.10 - REPORTS-UNIFORM FINANCIAL REPORT FORMS(1) Reports All electric, telephone, gas, water, and other public utility companies as set forth in T.C.A. §65-4-l0l, and with operating revenues in excess of $250,000 annually, shall submit financial statements to the Authority monthly, and public utilities with operating revenues of less than $250,000 annually shall submit quarterly financial statements to the Authority, except as otherwise provided in this rule.
(2) Type of Public Utilities (a) Telephone Utility Companies 1. All companies subject to the jurisdiction of the Authority as set forth in T.C.A. § 65-4-101, which are either a subsidiary of a holding company or have in excess of 6,000 access lines shall submit monthly to this Authority Monthly Report Form TRA-3.01 within sixty (60) days after the end of the month covered by the report. The Monthly Report Form shall be completed by each company to the extent data is available.2. All companies subject to the jurisdiction of the Authority as set forth in T.C.A. § 65-4-101, which are not a subsidiary of a holding company and have less than 6,000 access lines shall submit quarterly to this Authority Quarterly Report Form TRA-3.02 within sixty (60) days after the end of the quarter covered by the report. The Quarterly Report Form shall be completed by each company to the extent data is available.3. All companies operating pursuant to price regulation under T.C.A. § 65-5-109 shall submit to the Authority the above report annually, for the twelve months ending December, or for the company's fiscal year, if different, within sixty (60) days after the end of the twelve (12) month period covered by the report.(b) Gas Utility Companies 1. All companies subject to the jurisdiction of this Authority, as set forth in T.C.A. § 65-4-101, which had operating revenues for the preceding year in excess of $1,500,000 shall submit monthly to this Authority, Monthly Report Form TRA-3.03 sixty (60) days after the end of the month covered by the report.2. All companies subject to the jurisdiction of this Authority, as set forth in T.C.A. § 65-4-101, which had operating revenues for the preceding year of $1,500,000 or less shall submit quarterly to this Authority, Quarterly Report Form TRA-3.04 sixty (60) days after the end of the quarter covered by the report.(c) Electric Utility Companies 1. All companies subject to the jurisdiction of this Authority, as set forth in T.C.A. § 65-4-101, which had operating revenues from operations within Tennessee for the preceding year in excess of $1,500,000 shall submit monthly to this Authority, Monthly Report Form TRA-3.05 sixty (60) days after the end of the month covered by the report.(d) Water Utility Companies 1. All companies subject to the jurisdiction of this Authority, as set forth in T.C.A. § 65-4-101, which had operating revenues for the preceding year in excess of $1,500,000 shall submit monthly to this Authority, Monthly Report Form TRA-3.06 sixty (60) days after the end of the month covered by the report.2. All companies subject to the jurisdiction of this Authority, as set forth in T.C.A. § 65-4-101, which had operating revenues for the preceding year in excess of $100,000 but less than $1,500,000 shall submit to this Authority, Quarterly Report Form TRA-3.07 sixty (60) days after the end of the month covered by the report.(e) Sewer Utility Companies 1. All companies subject to the jurisdiction of this Authority, as set forth in T.C.A. § 65-4-101, which had operating revenues for the preceding year in excess of $1,500,000, shall submit monthly to this Authority Monthly Report Form TRA-3.18 sixty (60) days after the end of the month covered by the report.2. All companies subject to the jurisdiction of this Authority, as set forth in T.C.A § 65-4-10l, which had operating revenues for the preceding year in excess of $100,000 but less than $1,500,000, shall submit quarterly to this Authority, Quarterly Report Form TRA-3.19, sixty (60) days after the end of the quarter covered by the report.(3) Uniform Financial Report Forms The following report forms which are attached to his order as Appendix A shall be used by the utility companies, as designated in paragraph (2) of this rule:
(a) Telephone Utility Companies Form TRA-3.01
Form TRA-3.02
(b) Gas Utility Companies Form TRA-3.03
Form TRA-3.04
(c) Electric Utility Companies Form TRA-3.05
(d) Water Utility Companies Form TRA-3.06
Form TRA-3.07
(e) Sewer Utility Companies Form TRA-3.18
Form TRA-3.19
Tenn. Comp. R. & Regs. 1220-04-01-.10
Original rule certified May 9, 1974. Amendment filed February 29, 1988; effective May 29, 1988. Amendment filed August 26, 1988; effective November 29, 1988. Editorial changes made by the Secretary of State pursuant to Public Chapter 305 of 1995; "Commission" and references to the "Commission" were changed to "Authority" and references to the "Authority"; effective March 28, 2003. Amendment filed September 25, 2003; effective December 9, 2003. Amendment filed February 11,2015; effective 5/12/2015.Authority: T.C.A. §§ 65-2-102, 65-4-401, 65-4-101, 65-4-104, 65-4-111, and 65-5-109.