Alaska Administrative Code › Title 3 - Commerce, Community, and Economic Development › Part 7 - Regulatory Commission of Alaska › Chapter 48 - Practice and Procedure › Article 2 - Utility and Pipeline Tariffs › 3 AAC 48.275 - Supporting information

Current through May 31, 2024
(a) Except as provided in (b) of this
				  section, each filing with the commission of a permanent or interim tariff
				  revision that involves a change in rates to the customers of a utility or
				  shippers of a pipeline carrier must include the following supporting
				  information in the following order:
(1) a
				  comparative statement of assets, liabilities, and other credits as of the end
				  of each of the two calendar or fiscal years preceding the date of
				  filing;
(2) a comparative statement
				  of income and operating expenses as of the end of each of the two calendar or
				  fiscal years preceding the date of filing;
(3) a comparative statement of changes in the
				  utility's or pipeline carrier's equity position to include fluctuations in
				  capital stock, retained earnings, owner's equity, or fund balances for each of
				  the two calendar or fiscal years preceding the date of filing;
(4) a schedule showing the amount of the
				  proposed rate change, both in absolute dollars and as a percentage increase or
				  decrease, applied to the most recent approved permanent tariff rates and
				  charges for each customer or service classification;
(5) a schedule showing the computations of
				  revenue requirement, and revenue deficiency or surplus, in both absolute
				  dollars and as a percentage of revenues, for the normalized
				  test-year;
(6) a schedule showing
				  test-year operating revenues and expenses, pro forma adjustments, and the
				  resulting normalized test-year operating revenues and expenses;
(7) a schedule showing the computation of and
				  a narrative explanation for any pro forma adjustments to the test-year results
				  of operations;
(8) a schedule
				  showing the computation of the pro forma provision for income taxes for the
				  normalized test-year;
(9) a
				  schedule showing the computation of rate base using a 13-month average (the
				  arithmetic sum of the beginning of each month net balance for the 12-month test
				  period, plus the balance at the end of the twelfth month of the test period,
				  divided by 13) of all rate-base components except cash working capital
				  allowance, and using any other rate-base theory the utility or pipeline carrier
				  considers appropriate and supportable;
(10) a summary of utility, or pipeline, plant
				  and depreciation for each of the two calendar or fiscal years preceding the
				  date of filing, showing plant in service; depreciation expense for each plant
				  account; depreciation method; asset life; and net salvage used for computing
				  that depreciation expense and the end-of-year balance of each plant account and
				  the related account for accumulated depreciation;
(11) a schedule showing the pro forma cash
				  working capital requirement based on the normalized test-year;
(12) a schedule showing the computation of
				  weighted cost of capital, separately delineating the percentage amount and
				  embedded cost of debt, and the percentage amount and rate of return on equity,
				  together with a schedule showing the resultant returns on each of the rate
				  bases computed in (9) of this subsection;
(13) a schedule showing all liabilities of
				  longterm debt for each of the two calendar or fiscal years preceding the
				  filing, including a description of each obligation; nominal date of issue; date
				  of maturity; authorized face amount; and the computation of the embedded cost
				  of debt used in (12) of this subsection;
(14) as provided for under
				  3 AAC 48.153, prefiled direct testimony in support of
				  the information filed under this subsection, together with a list of the
				  witnesses filing testimony;
(15)
				  for a pipeline carrier seeking to collect in rates money to cover costs to
				  dismantle or remove a pipeline facility or restore a right-of-way,
(A) any document imposing an obligation to
				  dismantle or remove a pipeline facility or restore a right-of-way;
(B) a detailed study supporting the total
				  estimated cost to dismantle and remove the pipeline facility and restore the
				  right-of-way;
(C) a schedule of the
				  cumulative balance to date of any fund for the dismantlement or removal of a
				  pipeline facility or the restoration of a right-of-way; the schedule must
				  provide details since inception of the pipeline of annual revenue,
				  expenditures, and earnings;
(D) a
				  schedule showing the effect of income taxes, if any, on the cumulative balance
				  to date of any fund for the dismantlement or removal of a pipeline facility or
				  the restoration of a right-of-way;
(E) an explanation of how the existing or
				  proposed fund for the dismantlement or removal of a pipeline facility or the
				  restoration of a right-of-way will be managed; and
(F) a statement identifying any component of
				  the rate-base computation associated with the dismantlement or removal of a
				  pipeline facility or the restoration of a right-of-way;
(16) for a pipeline carrier that has
				  performed dismantlement or removal of a pipeline facility or the restoration of
				  a right-of-way during the test year, a schedule showing any adjustments
				  pertaining to the costs of the dismantlement or removal of the pipeline
				  facility or the restoration of the right-of-way included in the schedule
				  submitted in accordance with (5) of this subsection.