Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Telecommunication Providers: Small-Scale Providers of Last Resort That Are Not Competitive Suppliers › Section 703.27132 - Information required in application for change in rates

Current through June 11, 2024
1. An application by a small-scale provider
				of last resort for a change in rates must include the following:
(a) The general information specified in NAC
				703.27118.
(b) Information required
				to complete the following forms, which are available from the Commission:
(1) Form A, which provides general
				information about the company.
(2)
				Form B, which is a statement of financial position based on the total company,
				in the order of accounts prescribed by the Uniform System of Accounts, as of
				the beginning and ending of the test year.
(3) Form C, which is an income statement
				based on the total company, in the order of accounts prescribed by the Uniform
				System of Accounts, for the test year.
(4) Form D, which is a statement that shows
				the balance at the beginning of the test year with debits and credits to
				retained earnings during that year according to descriptive captions and the
				resultant balance at the end of the test year.
(5) Form E, which is a summary of the overall
				rate base of the company by primary plant account for the test year. The rate
				base must be separated to reflect the total company and Nevada jurisdictional
				accounts.
(6) Form F, which must
				contain a statement that shows the dollar amount of each component of the
				capital structure, its related cost percentage and the proportion of each
				component of the capital structure to the total capital structure. This form
				must also show the percentage of the overall rate of return
				requested.
(7) Form G, which is a
				summary of overall results of operations developed from the supporting
				schedules and statements. The results of operations must be separated by
				jurisdiction. Form G must show:
(I) The
				amounts as recorded on the applicant's books;
(II) Adjustments during the test year of
				known changes;
(III) Adjustments
				necessary to normalize or annualize the various components of the results of
				operation, including, without limitation, revenues, depreciation and labor
				expenses; and
(IV) The return on
				equity, as determined in accordance with NAC 703.27138, unless otherwise
				determined by the Commission, and the application of the return on equity and
				the resulting rate of return on the overall rate base.
(8) If Form G or Form I, or both, contain an
				adjustment for changes beyond the actual test year in a certification filing,
				certification of these amounts must be submitted in Form H in accordance with
				subsection 3 of
				NRS
				704.110. The certified amounts must be shown
				on this form in the same format as those shown in Form G or Form I, as
				appropriate. Each certified adjustment must be shown separately. The necessary
				detail used to support each certified adjustment must be submitted with this
				form. In addition, any certification adjustments contained in Form G pursuant
				to subsection 3 of
				NRS
				704.110 must be shown in Form H in the same
				format as Form G.
(9) If Form G or
				Form I, or both, contain adjustments for changes beyond the actual year of
				testing in a statement of expected changes in circumstances, including directly
				attributable or associated offsets, supporting details for those amounts must
				be submitted in Form F in accordance with subsection 4 of
				NRS
				704.110. The amounts for the expected changes
				in circumstances must be shown in Form H in the same format as Form G or Form
				I. Form H must begin with the results of operations as recorded and as adjusted
				for known changes during the year of testing from Form G. Each certified
				adjustment must then be shown. The necessary detail used to support each
				certified adjustment must be submitted with the form. An applicant may elect to
				file both a certification pursuant to subsection 3 of
				NRS
				704.110 and a statement of expected changes
				in circumstances pursuant to subsection 4 of
				NRS
				704.110. If an applicant makes such an
				election, the applicant must comply with the requirements described in this
				subparagraph.
(10) Form I, which
				must:
(I) Contain a statement that shows
				operating revenues of the applicant, separated by jurisdiction, classified in
				accordance with the accounts for operating revenue prescribed by the Uniform
				System of Accounts;
(II) Disclose,
				using such supporting schedules as necessary, monthly revenues and revenue
				totals for the period of testing; and
(III) Disclose, using such supporting
				schedules as necessary, the revenue totals for the period of testing from
				adjusted jurisdictional revenues as computed pursuant to the presently
				effective and proposed rates together with the difference in the annual
				revenues.
Jurisdictional operating revenues must be adjusted to show
				  the annual effect of changes occurring during the test year. If the application
				  contains adjustments for estimated changes in expenses beyond the actual
				  recorded test year, the applicant must adjust the jurisdictional operating
				  revenues to show the annual effect of changes occurring during the test year
				  for certification in Form H.
(11) Form J, which must contain a statement
				that shows the expense for operation and maintenance according to each account
				of the Uniform System of Accounts. If the expense accounts contain charges or
				credits in excess of $5,000 from associated companies of the applicant or
				departments of the applicant which are not utilities, the applicant shall
				submit the following information for each such associated company or department
				which:
(I) Shows the amount of the charges or
				credits during each month and in total for the year of testing;
(II) Shows the classification of the account
				or the classification charged or credited;
(III) Includes a description of the specific
				services performed for or by the associated company or department;
				and
(IV) Shows the bases used in
				determining the amounts of the charges or credits.
(12) Form K, which must contain a statement
				that shows separately the plant depreciation and amortization expense by
				functional classifications. These expenses must be shown in separate columns as
				follows:
(I) Expenses for the period of
				testing;
(II) Any adjustment to
				such an expense; and
(III) The
				total adjusted expense claimed.
(13) Form L, which provides for customer
				notice.