Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.190 - STATEMENT O - PICTORIAL EXHIBIT REQUIREMENTS

Current through Register Vol. 13, July 5, 2024
(1) Applicant utilities that submit
				information in accordance with the minimum rate case filing standards for
				electric, gas and private water utilities shall provide pictorial exhibits, as
				defined below, for those items which affect the unallocated utility results of
				operations and the allocated costs of service/rate designs pertaining to
				Montana operations. Applicant utilities may provide such other pictorial
				exhibits as will further understanding of their filing.
(a) Each adjustment that is identified in
				textual or numerical information and causes a ratemaking change to the actual
				unallocated test year results of operations shall be presented in a flow chart
				or decision matrix that depicts each factor that caused the adjustment.
				Alternatively, adjustments may be identified and explained in a report that
				summarizes each adjustment.
(b) The
				total revenue requirements requested, both interim and permanent, shall be
				depicted in graphs or charts which show actual unallocated test year results of
				operations and each adjustment referred to in subsection (a).
(c) Each account, excluding subaccounts,
				which affects the adjusted unallocated results of operations shall be shown in
				tabular form. The tables shall include the test year adjusted account value,
				the test year actual account value, the account value most recently approved by
				the Montana public service commission in a final rate case order and the actual
				account values from the previous four years. Values for functionalized
				categories which are accumulated from various accounts such as the distribution
				expense category shall be presented as bar charts. Each chart shall include the
				actual test year value, the adjusted test year value, and the actual value for
				the year preceding the test year.
(d) Applicant utilities that submit testimony
				and exhibits which are in response to rebuttal testimony and exhibits of other
				parties shall include pictorial exhibits which show the effect that the
				rebuttal submissions have upon the original filings. The submitted testimony
				and exhibits of each rebutting party shall be depicted in graphs or charts
				which show the actual unallocated test year results of operations and each
				adjustment that causes a ratemaking change to the actual unallocated test year
				results. The allocated cost of service/ rate design study of each rebutting
				party shall be depicted in charts that show each item referred to in subsection
				(e).
(e) Each component of an
				applicant's allocated cost of service/rate design study shall be depicted in
				pie charts or bar charts. The charts shall include values for
				functionalizations by customer class of all cost categories, classifications by
				customer class of each functionalized cost category, moderations and rate
				designs by customer classes, allocators that were most recently approved by the
				Montana public service commission in a final rate case order and that are
				proposed.