Iowa Administrative Code › Agency 199 - Utilities Division › Utilities and Transportation Divisions › Chapter 33 - Nonutility Services-recordkeeping and Cost Allocations › Rule 199-33.5 - Cost Allocation Manuals

Current through Register Vol. 47, No. 3, July 24, 2024
Every rate-regulated public utility equaling or exceeding the
				  filing threshold in any calendar year shall file with the commission a cost
				  allocation manual on or before September 1 of the following year; however, a
				  letter so stating may be filed if the utility has not changed its cost
				  allocation manual since the last filing. In the event the utility has made only
				  minor changes to its manual to reflect new accounts or new affiliates or has
				  modified language, the utility may file only the pages affected together with a
				  cover letter explaining the pages being filed. A utility excused from filing a
				  cost allocation manual for any of the foregoing reasons must comply with the
				  other requirements of this rule.
(1)
Contents of manuals.
Each cost allocation manual shall contain
				the following information:
a.
Nonutility services.
A list, the location, and a description
				of all nonutility services.
b.
Incidental activities.
A summary of incidental activities
				conducted by the utility.
c.
Resource identification.
An identification of the assets and
				expenses involved directly or indirectly, in whole or in part, in the provision
				of nonutility services as identified in subrules 33.4(1) and 33.4(2).
d.
Allocation methodology.
A
				description of the cost allocation methodology, including an overview,
				explanation, and justification of the details provided in response to
				paragraphs 33.5(1)
"e"
through
"h"
below.
e.
Allocation
				rationale.
A statement identifying, for each asset and expense account
				and subaccount identified in compliance with subrules 33.4(1) and 33.4(2), the
				basis for allocating costs in the account or subaccount to utility and
				nonutility operations, including any allocation factor used by the utility for
				this purpose.
f.
Accounts
				and records.
A description of each account and record used by the
				utility for financial recordkeeping for nonutility services, including all
				subaccounts.
g.
Allocation
				factors.
A paragraph containing, for each allocation factor identified
				in compliance with paragraph 33.5(1)
"e,"
an explanation of how
				the allocation factor is calculated, a description of each study and analysis
				used in developing the allocation factor, and the frequency with which each
				allocation factor is recalculated.
h.
Time reporting methods.
A
				paragraph indicating the type of time reporting (positive, exception, or study)
				used for each reporting organization (e.g., executive, residential sales, and
				external affairs) and providing a description of how the identified type of
				time reporting is performed in that reporting organization.
i.
Training.
A description
				of the training programs used by the utility to implement and maintain its cost
				allocation process.
j.
Update process.
A description of the procedures used by the
				utility to:
(1) Determine when an update is
				needed;
(2) Develop the update;
				and
(3) Provide the update to the
				commission.