20 Va. Admin. Code § 5-201-100
Current through Register Vol. 41, No. 2, September 9, 2024
Section 20VAC5-201-100 - Schedules 15 through 22 and exhibits for Chapter 201The following schedules and exhibits are to be used in conjunction with this chapter.
| COMPANY NAME SCHEDULE OF REGULATORY ASSETS AS OF --/--/-- | Exhibit No.: ___ Witness: _____ Schedule 15 |
| (1) | (2) | (3) | (4) | (5) | (6) |
| Account Number | Description | Start of Year Date System Amount | Year Juris. Factor | Start of Year Date Juris. Amount | Test Year Amorti-zation Expense | Test Year Accruals | End of Year Date Adjusted Amount |
| _____ | Individual Regulatory Asset | | | | | | |
| _____ | Related Deferred Income Tax | | | | | | |
| _____ | | | | | | | |
| _____ | Individual Regulatory Asset | | | | | | |
| _____ | Related Deferred Income Tax | | | | | | |
| _____ | | | | | | | |
| _____ | Individual Regulatory Asset | | | | | | |
| _____ | Related Deferred Income Tax | | | | | | |
| | | | | | | |
| Totals | | | | | | |
| | | | | | | | |
| COMPANY NAME DETAIL OF REGULATORY ACCOUNTING ADJUSTMENTS REFLECTED IN COL. (--) OF SCHEDULES -- AND -- | Exhibit No.: _________ Witness: ___________ Schedule 16 |
| ADJ. NO. | ADJUSTMENT | AMOUNT |
| INCOME ADJUSTMENTS | |
| OPERATING REVENUE ADJUSTMENTS | |
| OPERATION AND MAINTENANCE EXPENSE ADJUSTMENTS | |
| DEPRECIATION EXPENSE ADJUSTMENTS | |
| INCOME TAXES ADJUSTMENTS | |
| TAXES OTHER THAN INCOME ADJUSTMENTS | |
| GAIN ON PROPERTY DISPOSITION ADJUSTMENTS | |
| CHARITABLE DONATIONS ADJUSTMENTS | |
| OTHER INTEREST EXPENSE/(INCOME) ADJUSTMENTS | |
| INTEREST EXPENSE ADJUSTMENTS | |
| PREFERRED DIVIDENDS ADJUSTMENTS | |
| JDC CAPITAL EXPENSE ADJUSTMENTS | |
| ALLOWANCE FOR WORKING CAPITAL ADJUSTMENTS | |
| ELECTRIC PLANT IN SERVICE ADJUSTMENTS | |
| PLANT HELD FOR FUTURE USE ADJUSTMENTS | |
| CONSTRUCTION WORK IN PROGRESS ADJUSTMENTS | |
| ACCUMULATED DEPRECIATION AND AMORTIZATION ADJUSTMENTS | |
| OTHER RATE BASE DEDUCTIONS ADJUSTMENTS | |
| COMMON EQUITY CAPITAL ADJUSTMENTS | |
| COMPANY NAME LEAD/LAG CASH WORKING CAPITAL CALCULATION - EARNINGS TEST FOR THE YEAR ENDED --/--/-- SUPPORTING COLUMN -- OF SCHEDULE -- | Exhibit No.:____ Witness:_______ Schedule 17 |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) |
| Virginia Juris. Per Books Amounts | Per Books Regulatory Accounting Adjustments | Amounts After Adj. | Average Daily Amount | Expense (Lead)/Lag Days | Revenue Lag | Net (Lead)/Lag Days | Working Capital (Provided)/ Required |
| OPERATING EXPENSES | |
| O&M Expenses: | |
| Account # - Fuel Clause | |
| Account # - Fuel Clause | |
| Account # - Fuel Clause | |
| Account # - Deferred Fuel | |
| Payroll Expense | |
| Benefits and Pension Expense | |
| OPEB Expense | |
| Regulatory Asset Amortization Expense | |
| Uncollectible Expense | |
| Stores Issues | |
| Stored Undistributed | |
| Accrued Vacation Expense | |
| Prepaid Insurance Amortization Expense | |
| Worker's Compensation Expense | |
| Directors' Deferred Compensation Exp. | |
| Storm Damage Expense | |
| Transition Cost Expense | |
| Restructuring Expense | |
| Contingent Liabilities | |
| Other O&M Expenses | |
| Depreciation Expense: | |
| Depreciation Expense | |
| Amortization Expense | |
| Amortization Expense | |
| Amortization of Regulatory Assets | |
| Federal Income Taxes: | |
| Current | |
| Deferred | |
| DFIT on items excluded from Rate Base | |
| Deferred ITC | |
| State Income Tax Expense | |
| Taxes Other Than Income: | |
| Property Tax Expense | |
| Valuation Tax Expense | |
| Business and Occupation Tax Expense | |
| Payroll Tax Expense | |
| Other Taxes | |
| AFUDC | |
| Gain/Loss of Disposition of Property | |
| Charitable Donations | |
| Interest on Customer Deposits | |
| Other Expense/Income (A-t-l) | |
| Other Income/Expense (B-t-l) | |
| Interest Expense | |
| Preferred Dividends | |
| JDC Expense | |
| Income Available for Common Equity | |
| Totals | |
| |
| Plus: Customer Utility Taxes | |
| |
| BALANCE SHEET ITEMS | |
| |
| TOTAL CASH WORKING CAPITAL | |
| | | | | | | | | | |
| COMPANY NAME BALANCE SHEET ANALYSIS - EARNINGS TEST FOR THE THIRTEEN MONTHS ENDED --/--/-- | Exhibit No.: Witness:___ Schedule 18 |
| Additional Uses of Average Cash Working Capital |
| | Month Prior to Test Yr. | First Month of Test Yr. | Second Month of Test Yr. | Third Month of Test Yr. | Fourth Month of Test Yr. | Fifth Month of Test Yr. | Sixth Month of Test Yr. | Seventh Month of Test Yr. | Eighth Month of Test Yr. | Ninth Month of Test Yr. | Tenth Month of Test Yr. | Eleventh Month of Test Yr. | Twelfth Month of Test Yr. | Thirteen Month Average |
| Account Number | Account Title | |
| Individual Uses of Cash Working Capital | |
| Individual Uses of Cash Working Capital | |
| Individual Uses of Cash Working Capital | |
| Individual Uses of Cash Working Capital | |
| Total Additional Uses of Average Cash Working Capital | |
| |
| Additional Sources of Average Cash Working Capital | |
| |
| Account Number | Account Title | | Thirteen Month Average |
| Individual Sources of Cash Working Capital | |
| Individual Sources of Cash Working Capital | |
| Individual Sources of Cash Working Capital | |
| Individual Sources of Cash Working Capital | |
| |
| Total Additional Sources of Average Cash Working Capital | |
| |
| Net (Source)/Use of Average Cash Working Capital | |
| | | | | | | | | | | | | | | | |
| COMPANY NAME RATE OF RETURN STATEMENT - PER BOOKS FOR THE TEST YEAR ENDED --/--/-- | Exhibit No.: _______ Witness:__________ Schedule 19 |
| | (1) | (2) | (3) | (4) | (5) | (6) | (7) |
| Line No. | | Total Company | Non-Jurisdictional | Virginia Cost of Service Amount (1)-(2) | Retail Transmission | Generation | Distribution | Virginia Jurisdictional Gen. and Distr. Cost of Service (5)+(6) |
| 1 | OPERATING REVENUES | |
| 2 | | BASE RATE REVENUES |
| 3 | | FUEL REVENUES |
| 4 | | LATE PAYMENT FEES |
| 5 | | OTHER OPERATING REVENUES |
| | |
| 6 | TOTAL OPERATING REVENUES | |
| | |
| 7 | OPERATING REVENUE DEDUCTIONS | |
| 8 | | OPERATION & MAINTENANCE EXPENSE |
| 9 | | DEPRECIATION & AMORTIZATION |
| 10 | | FEDERAL INCOME TAXES |
| 11 | | STATE INCOME TAXES |
| 12 | | TAXES OTHER THAN INCOME TAXES |
| 13 | | GAIN)/LOSS ON DISPOSITION OF PROPERTY |
| | |
| 14 | TOTAL OPERATING REVENUE DEDUCTIONS | |
| | |
| 15 | OPERATING INCOME | |
| | |
| 16 | | PLUS: | AFUDC |
| 17 | | LESS: | CHARITABLE DONATIONS |
| 18 | | | INTEREST EXPENSE ON CUSTOMER DEPOSITS |
| 19 | | | OTHER INTEREST EXPENSE/(INCOME) |
| | |
| 20 | ADJUSTED OPERATING INCOME | |
| | |
| 21 | | PLUS: | OTHER INCOME/(EXPENSE) |
| 22 | | LESS: | INTEREST EXPENSE |
| 23 | | | PREFERRED DIVIDENDS |
| 24 | | | JDC CAPITAL EXPENSE |
| | |
| 25 | INCOME AVAILABLE FOR COMMON EQUITY | |
| | |
| 26 | | ALLOWANCE FOR WORKING CAPITAL | |
| 27 | | PLUS: | NET UTILITY PLANT |
| 28 | | LESS: | OTHER RATE BASE DEDUCTIONS |
| | |
| 29 | TOTAL RATE BASE | |
| | |
| 30 | TOTAL CAPITAL | |
| | |
| 31 | COMMON EQUITY CAPITAL | |
| | |
| 32 | % RATE OF RETURN EARNED ON RATE BASE |
| 33 | % RATE OF RETURN EARNED ON COMMON EQUITY |
| 34 | % EQUITY RETURN AUTHORIZED |
| Notes: For utilities subject to § 56-585.1 of the Code of Virginia, Column (2) nonjurisdictional shall include generation, transmission and distribution amounts attributable to nonjurisdictional customers. Retail transmission shall not be excluded in this column. |
| | | | | | | | | | | | |
| COMPANY NAME RATE OF RETURN STATEMENT GENERATION AND DISTRIBUTION PER BOOKS FOR THE TEST YEAR ENDED --/--/-- | Exhibit No.: Witness:___ Schedule 20 |
| (1) | (2) | (3) | (4) |
| Line No. | | Virginia Juris. Cost of Service Including Rate Adjustment Clauses | Rate Adjustment Clause Pursuant to § 56-585.1A 5 b, c or d | Rate Adjustment Clause Pursuant to § 56-585.1A 6 | Virginia Juris. Cost of Service Excluding Rate Adjustment Clauses (1)-(2)-(3) |
| 1 | OPERATING REVENUES | |
| 2 | | BASE RATE REVENUES | |
| 3 | | FUEL REVENUES | |
| 4 | | LATE PAYMENT FEES | |
| 5 | | OTHER OPERATING REVENUES | |
| 6 | TOTAL OPERATING REVENUES | |
| 7 | OPERATING REVENUE DEDUCTIONS | |
| 8 | | OPERATION & MAINTENANCE EXPENSE | |
| 9 | | DEPRECIATION & AMORTIZATION | |
| 10 | | FEDERAL INCOME TAXES | |
| 11 | | STATE INCOME TAXES | |
| 12 | | TAXES OTHER THAN INCOME TAXES | |
| 13 | | (GAIN)/LOSS ON DISPOSITION OF PROPERTY | |
| 14 | TOTAL OPERATING REVENUE DEDUCTIONS | |
| 15 | OPERATING INCOME | |
| 16 | | PLUS: | AFUDC |
| 17 | | LESS: | CHARITABLE DONATIONS |
| 18 | | | INTEREST EXPENSE ON CUSTOMER DEPOSITS |
| 19 | | | OTHER INTEREST EXPENSE/(INCOME) |
| 20 | ADJUSTED OPERATING INCOME | |
| 21 | | PLUS: | OTHER INCOME/(EXPENSE) |
| 22 | | LESS: | INTEREST EXPENSE |
| 23 | | | PREFERRED DIVIDENDS |
| 24 | | | JDC CAPITAL EXPENSE |
| 25 | INCOME AVAILABLE FOR COMMON EQUITY | |
| 26 | | ALLOWANCE FOR WORKING CAPITAL | |
| 27 | | PLUS: NET UTILITY PLANT | |
| 28 | | LESS: OTHER RATE BASE DEDUCTIONS | |
| 29 | TOTAL RATE BASE | |
| 30 | TOTAL CAPITAL | |
| 31 | COMMON EQUITY CAPITAL | |
| 32 | % RATE OF RETURN EARNED ON RATE BASE | |
| 33 | % RATE OF RETURN EARNED ON COMMON EQUITY | |
| 34 | % EQUITY RETURN AUTHORIZED | |
| Note: Column (1) amounts for utilities subject to § 56-585.1 of the Code of Virginia shall come from Schedule 19 Column (7), |
| | | | | | | | | | | | |
| COMPANY NAME RATE OF RETURN STATEMENT REFLECTING RATEMAKING ADJUSTMENTS FOR THE TEST YEAR ENDED --/--/-- | Exhibit No.: Witness:___ Schedule 21 |
| | (1) | (2) | (3) | (4) | (5) |
| LINE NO. | | Virginia Juris. Cost of Service | Ratemaking Adjustments | Virginia Jurisdictional Cost of Service after Adjustments (1)+(2) | Revenue Requirement for a --% ROE | Amounts after Revenue Requirement (3)+(4) |
| 1 | OPERATING REVENUES | |
| 2 | | BASE RATE REVENUES | |
| 3 | | FUEL REVENUES | |
| 4 | | LATE PAYMENT FEES | |
| 5 | | OTHER OPERATING REVENUES | |
| 6 | | TOTAL OPERATING REVENUES | |
| 7 | | OPERATING REVENUE DEDUCTIONS | |
| 8 | | OPERATION & MAINTENANCE EXPENSE | |
| 9 | | DEPRECIATION & AMORTIZATION | |
| 10 | | FEDERAL INCOME TAXES | |
| 11 | | STATE INCOME TAXES | |
| 12 | | TAXES OTHER THAN INCOME TAXES | |
| 13 | | (GAIN)/LOSS ON DISPOSITION OF PROPERTY | |
| 14 | | TOTAL OPERATING REVENUE DEDUCTIONS | |
| 15 | | OPERATING INCOME | |
| 16 | | PLUS: | AFUDC | |
| 17 | | LESS: | CHARITABLE DONATIONS | |
| 18 | | | INTEREST EXPENSE ON CUSTOMER DEPOSITS | |
| 19 | | | OTHER INTEREST EXPENSE/(INCOME) | |
| 20 | | ADJUSTED OPERATING INCOME | |
| 21 | | PLUS: | OTHER INCOME/(EXPENSE) | |
| 22 | | LESS: | INTEREST EXPENSE | |
| 23 | | | PREFERRED DIVIDENDS | |
| 24 | | | JDC CAPITAL EXPENSE | |
| 25 | | INCOME AVAILABLE FOR COMMON EQUITY | |
| 26 | | ALLOWANCE FOR WORKING CAPITAL | |
| 27 | | PLUS: NET UTILITY PLANT | |
| 28 | | LESS: OTHER RATE BASE DEDUCTIONS | |
| 29 | | TOTAL RATE BASE | |
| 30 | | TOTAL CAPITAL | |
| 31 | | COMMON EQUITY CAPITAL | |
| 32 | | % RATE OF RETURN EARNED ON RATE BASE | |
| 33 | | % RATE OF RETURN EARNED ON COMMON EQUITY | |
| 34 | | % EQUITY RETURN AUTHORIZED | |
| Note: Column (1) amounts for utilities subject to § 56-585.1 of the Code of Virginia shall come from Schedule 20 Column (4) and shall exclude Rate Adjustment Clauses. Column (1) amounts for utilities not subject to § 56-585.1 of the Code of Virginia shall come from Schedule 19 Column (3). |
| | | | | | | | | |
| COMPANY NAME RATE BASE STATEMENT - PER BOOKS AS OF --/--/-- | Exhibit No.: Witness:___ Schedule 22 |
| | (1) | (2) | (3) | (4) | (5) | (6) | (7) |
| LINE NO. | | Total Company | Non-Jurisdictional | Virginia Cost of Service Amount (1)-(2) | Retail Transmission Per Books | Generation Per Books | Distribution Per Books | Virginia Jurisdictional Gen. and Distr. Cost of Service (5)+(6) |
| 1 | ALLOWANCE FOR WORKING CAPITAL | |
| 2 | MATERIAL AND SUPPLIES | |
| 3 | CASH WORKING CAPITAL (LEAD LAG STUDY) | |
| 4 | DEFERRED FUEL/DEFERRED GAS NET OF FIT | |
| 5 | OTHER WORKING CAPITAL | |
| 6 | TOTAL ALLOWANCE FOR WORKING CAPITAL | |
| 7 | NET UTILITY PLANT | |
| 8 | UTILITY PLANT IN SERVICE | |
| 9 | ACQUISITION ADJUSTMENT | |
| 10 | CONSTRUCTION WORK IN PROGRESS | |
| 11 | PLANT HELD FOR FUTURE USE | |
| 12 | LESS: | ACCUMULATED PROVISION FOR DEPRECIATION | |
| 13 | | AND AMORTIZATION | |
| 14 | | CUSTOMER ADVANCES FOR CONSTRUCTION | |
| 15 | TOTAL NET UTILITY PLANT | |
| 16 | RATE BASE DEDUCTIONS | |
| 17 | CUSTOMER DEPOSITS | |
| 18 | SUPPLIER REFUNDS | |
| 19 | ACCUMULATED DEFERRED INCOME TAXES | |
| 20 | OTHER COST FREE CAPITAL | |
| 21 | TOTAL RATE BASE DEDUCTIONS | |
| 22 | TOTAL RATE BASE | |
| Notes: For utilities subject to § 56-585.1 of the Code of Virginia, Column (2) nonjurisdictional shall include generation, transmission and distribution amounts attributable to nonjurisdictional customers. Retail transmission shall not be excluded in this column. |
| | | | | | | | | | | |
20 Va. Admin. Code § 5-201-100
Derived from Virginia Register Volume 25, Issue 9, eff. January 1, 2009.Statutory Authority
§§ 12.1-13 and 56-585.1 of the Code of Virginia.